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.b, EBA rule v2981_m)

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

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). Matching liabilities (0020) to other sources of encumbrance. contingent liabilities or securities lent (0180). 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. Matching liabilities, Of which: issued by non financial corporations <= Collateralised deposits other than repurchase agreements. Matching liabilities, 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 (b) (F 36.02.b)

Rows

  • 0020Central bank funding (of all types, including e.g. repos). Matching liabilities
  • 0040Exchange traded Derivatives. Matching liabilities
  • 0060Over-the-counter derivatives. Matching liabilities
  • 0080Repurchase agreements. Matching liabilities
  • 0100Collateralised deposits other than repurchase agreements. Matching liabilities
  • 0120Covered bonds securities issued. Matching liabilities
  • 0140Securitisations issued. Matching liabilities
  • 0160Debt securities issued other than covered bonds and securitisations. Matching liabilities
  • 0180Other sources of encumbrance. Contingent liabilities or securities lent

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.b,r0100,c0100,} <= {F_36.02.b,r0100,c0030,}

The next five:

{F_36.02.b,r0120,c0100,} <= {F_36.02.b,r0120,c0030,}{F_36.02.b,r0020,c0100,} <= {F_36.02.b,r0020,c0030,}{F_36.02.b,r0160,c0100,} <= {F_36.02.b,r0160,c0030,}{F_36.02.b,r0080,c0100,} <= {F_36.02.b,r0080,c0030,}{F_36.02.b,r0060,c0100,} <= {F_36.02.b,r0060,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.