Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Debt securities issued by non financial corporations cannot be more than debt securities (F 36.02.a, EBA rule v2970_m)

A warning in the asset encumbrance return (AE), on template 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

Debt securities issued by non financial corporations cannot be more than debt securities.

EBA checks it for nine rows, from central bank funding (of all types, including e.g. repos). encumbered collateral received (0010) to other sources of encumbrance. encumbered collateral received (0170). That makes nine checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Collateralised deposits other than repurchase agreements. Encumbered collateral received, Of which: issued by non financial corporations <= Collateralised deposits other than repurchase agreements. Encumbered collateral received, Debt Securities

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark F 36.02 as reported.
  5. 05This 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: Advance template for colllateral and own debt secrities issued other than covered bonds or ABSs (a) (F 36.02.a)

Rows

  • 0010Central bank funding (of all types, including e.g. repos). Encumbered collateral received
  • 0030Exchange traded Derivatives. Encumbered collateral received
  • 0050Over-the-counter derivatives. Encumbered collateral received
  • 0070Repurchase agreements. Encumbered collateral received
  • 0090Collateralised deposits other than repurchase agreements. Encumbered collateral received
  • 0110Covered bonds securities issued. Encumbered collateral received
  • 0130Securitisations issued. Encumbered collateral received
  • 0150Debt securities issued other than covered bonds and securitisations. Encumbered collateral received
  • 0170Other sources of encumbrance. Encumbered collateral received

Columns

  • 0030Debt Securities
  • 0100Of which: issued by non financial corporations

A worked example

The first of its checks, with simple numbers.

Illustrative values
Debt securities issued by non financial corporations1,200
What the rule then expects

Debt securities must then be at least 1,200.

1,200Passes
1,100Fails

A file that reports 1,200 passes. One that reports 1,100 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_36.02.a,r0090,c0100,} <= {F_36.02.a,r0090,c0030,}

The next five:

{F_36.02.a,r0110,c0100,} <= {F_36.02.a,r0110,c0030,}{F_36.02.a,r0150,c0100,} <= {F_36.02.a,r0150,c0030,}{F_36.02.a,r0030,c0100,} <= {F_36.02.a,r0030,c0030,}{F_36.02.a,r0130,c0100,} <= {F_36.02.a,r0130,c0030,}{F_36.02.a,r0070,c0100,} <= {F_36.02.a,r0070,c0030,}

And 3 more, the same formula for the other cells it covers.

Every AE rule, by template

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