Line4

3 min readWarningEBA reporting framework 4.2Updated 10 November 2026

F 36.02.c must equal the sum of its nine parts (EBA rule v2974_m)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

F 36.02.c must equal these nine added up:

  • Over-the-counter derivatives. encumbered collateral received, F 36.02.a
  • Debt securities issued other than covered bonds and securitisations. encumbered collateral received, F 36.02.a
  • Securitisations issued. encumbered collateral received, F 36.02.a
  • Central bank funding (of all types, including e.g. repos). encumbered collateral received, F 36.02.a
  • Other sources of encumbrance. encumbered collateral received, F 36.02.a
  • Covered bonds securities issued. encumbered collateral received, F 36.02.a
  • Collateralised deposits other than repurchase agreements. encumbered collateral received, F 36.02.a
  • Repurchase agreements. encumbered collateral received, F 36.02.a
  • Exchange traded derivatives. encumbered collateral received, F 36.02.a

EBA checks it for 19 columns, from loans on demand (0010) to total (0190). That makes 19 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.

F_36.02.C: Total encumbered collateral received, of which: loans collateralised with Immovable Property = F_36.02.A: Over-the-counter derivatives. Encumbered collateral received, Of which: loans collateralised with Immovable Property + F_36.02.A: Debt securities issued other than covered bonds and securitisations. Encumbered collateral received, Of which: loans collateralised with Immovable Property + F_36.02.A: Securitisations issued. Encumbered collateral received, Of which: loans collateralised with Immovable Property + F_36.02.A: Central bank funding (of all types, including e.g. repos). Encumbered collateral received, Of which: loans collateralised with Immovable Property + F_36.02.A: Other sources of encumbrance. Encumbered collateral received, Of which: loans collateralised with Immovable Property + F_36.02.A: Covered bonds securities issued. Encumbered collateral received, Of which: loans collateralised with Immovable Property + F_36.02.A: Collateralised deposits other than repurchase agreements. Encumbered collateral received, Of which: loans collateralised with Immovable Property + F_36.02.A: Repurchase agreements. Encumbered collateral received, Of which: loans collateralised with Immovable Property + F_36.02.A: Exchange traded Derivatives. Encumbered collateral received, Of which: loans collateralised with Immovable Property

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 cell, 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 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: 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

  • 0010Loans on demand
  • 0020Equity instruments
  • 0030Debt Securities
  • 0040Of which: covered bonds
  • 0050Of which: issued by other entities of the group
  • 0060Of which: securitisations
  • 0070Of which: issued by other entities of the group
  • 0080Of which: issued by general governments
  • 0090Of which: issued by financial corporations
  • 0100Of which: issued by non financial corporations
  • 0110Central banks and general governments
  • 0120Financial corporations
  • 0130Non financial Corporations
  • 0140Of which: loans collateralised with Immovable Property
  • 0150Households
  • 0160Of which: loans collateralised with Immovable Property
  • 0170Other collateral received
  • 0180Own debt securities issued other than own covered bonds or securitisations
  • 0190Total

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

Row

  • 0190Total encumbered collateral received

Columns

  • 0010Loans on demand
  • 0020Equity instruments
  • 0030Debt Securities
  • 0040of which: covered bonds
  • 0050of which: issued by other entities of the group
  • 0060of which: securitisations
  • 0070of which: issued by other entities of the group
  • 0080of which: issued by general governments
  • 0090of which: issued by financial corporations
  • 0100of which: issued by non financial corporations
  • 0110Central banks and general governments
  • 0120Financial corporations
  • 0130Non financial Corporations
  • 0140of which: loans collateralised with Immovable Property
  • 0150Households
  • 0160of which: loans collateralised with Immovable Property
  • 0170Other collateral received
  • 0180Own debt securities issued other than own covered bonds or securitisations
  • 0190Total
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.c,r0190,c0160,} = sum({F_36.02.a,r0050,c0160,},{F_36.02.a,r0150,c0160,},{F_36.02.a,r0130,c0160,},{F_36.02.a,r0010,c0160,},{F_36.02.a,r0170,c0160,},{F_36.02.a,r0110,c0160,},{F_36.02.a,r0090,c0160,},{F_36.02.a,r0070,c0160,},{F_36.02.a,r0030,c0160,})

The next five:

{F_36.02.c,r0190,c0090,} = sum({F_36.02.a,r0050,c0090,},{F_36.02.a,r0170,c0090,},{F_36.02.a,r0030,c0090,},{F_36.02.a,r0130,c0090,},{F_36.02.a,r0150,c0090,},{F_36.02.a,r0090,c0090,},{F_36.02.a,r0010,c0090,},{F_36.02.a,r0110,c0090,},{F_36.02.a,r0070,c0090,}){F_36.02.c,r0190,c0180,} = sum({F_36.02.a,r0150,c0180,},{F_36.02.a,r0170,c0180,},{F_36.02.a,r0090,c0180,},{F_36.02.a,r0050,c0180,},{F_36.02.a,r0110,c0180,},{F_36.02.a,r0130,c0180,},{F_36.02.a,r0010,c0180,},{F_36.02.a,r0030,c0180,},{F_36.02.a,r0070,c0180,}){F_36.02.c,r0190,c0110,} = sum({F_36.02.a,r0030,c0110,},{F_36.02.a,r0170,c0110,},{F_36.02.a,r0110,c0110,},{F_36.02.a,r0010,c0110,},{F_36.02.a,r0050,c0110,},{F_36.02.a,r0090,c0110,},{F_36.02.a,r0130,c0110,},{F_36.02.a,r0150,c0110,},{F_36.02.a,r0070,c0110,}){F_36.02.c,r0190,c0050,} = sum({F_36.02.a,r0130,c0050,},{F_36.02.a,r0090,c0050,},{F_36.02.a,r0070,c0050,},{F_36.02.a,r0030,c0050,},{F_36.02.a,r0110,c0050,},{F_36.02.a,r0170,c0050,},{F_36.02.a,r0010,c0050,},{F_36.02.a,r0050,c0050,},{F_36.02.a,r0150,c0050,}){F_36.02.c,r0190,c0130,} = sum({F_36.02.a,r0130,c0130,},{F_36.02.a,r0170,c0130,},{F_36.02.a,r0090,c0130,},{F_36.02.a,r0150,c0130,},{F_36.02.a,r0050,c0130,},{F_36.02.a,r0070,c0130,},{F_36.02.a,r0010,c0130,},{F_36.02.a,r0030,c0130,},{F_36.02.a,r0110,c0130,})

And 13 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.