Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Derivatives, own debt securities encumbered must equal the sum of its two parts (EBA rule v2941_m)

A warning in the asset encumbrance return (AE), on templates F 32.04.b, asset encumbrance: sources of encumbrance (b) and F 36.02.a, asset encumbrance: Advance template for colllateral and own debt secrities issued other than covered bonds or ABSs (a).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Derivatives, own debt securities encumbered must equal over-the-counter derivatives. encumbered collateral received, own debt securities issued other than own covered bonds or securitisations plus exchange traded derivatives. encumbered collateral received, own debt securities issued other than own covered bonds or securitisations.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

F_36.02.A: Over-the-counter derivatives. Encumbered collateral received, Own debt securities issued other than own covered bonds or securitisations + F_36.02.A: Exchange traded Derivatives. Encumbered collateral received, Own debt securities issued other than own covered bonds or securitisations = F_32.04.B: Derivatives, Of which: own debt securities encumbered

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark F 36.02 and F 32.04 as reported.
  6. 06This is a warning. It does not stop the filing on its own, but your authority may ask you to explain it.

The cells it reads

Asset encumbrance: sources of encumbrance (b) (F 32.04.b)

Row

  • 0020Derivatives

Column

  • 0050Of which: own debt securities encumbered

Asset encumbrance: Advance template for colllateral and own debt secrities issued other than covered bonds or ABSs (a) (F 36.02.a)

Rows

  • 0030Exchange traded Derivatives. Encumbered collateral received
  • 0050Over-the-counter derivatives. Encumbered collateral received

Column

  • 0180Own debt securities issued other than own covered bonds or securitisations

A worked example

The first of its checks, with simple numbers.

Illustrative values
Over-the-counter derivatives. encumbered collateral received, own debt securities issued other than own covered bonds or securitisations1,200
Exchange traded derivatives. encumbered collateral received, own debt securities issued other than own covered bonds or securitisations800
Together2,000
What the rule then expects

Derivatives, own debt securities encumbered must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

sum({F_36.02.a,r0050,c0180,},{F_36.02.a,r0030,c0180,}) = {F_32.04.b,r0020,c0050,}

Every AE rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.