Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total must equal the sum of its nine parts (F 36.02.b, EBA rule v2984_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

Total must equal these nine added up:

  • Equity instruments
  • Non financial corporations
  • Households
  • Central banks and general governments
  • Debt securities
  • Financial corporations
  • Own debt securities issued other than own covered bonds or securitisations
  • Loans on demand
  • Other collateral received

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.

Other sources of encumbrance. Contingent liabilities or securities lent, Equity instruments + Other sources of encumbrance. Contingent liabilities or securities lent, Non financial Corporations + Other sources of encumbrance. Contingent liabilities or securities lent, Households + Other sources of encumbrance. Contingent liabilities or securities lent, Central banks and general governments + Other sources of encumbrance. Contingent liabilities or securities lent, Debt Securities + Other sources of encumbrance. Contingent liabilities or securities lent, Financial corporations + Other sources of encumbrance. Contingent liabilities or securities lent, Own debt securities issued other than own covered bonds or securitisations + Other sources of encumbrance. Contingent liabilities or securities lent, Loans on demand + Other sources of encumbrance. Contingent liabilities or securities lent, Other collateral received = Other sources of encumbrance. Contingent liabilities or securities lent, Total

What to do if your filing fails it

  1. 01Open the template 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 (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

  • 0010Loans on demand
  • 0020Equity instruments
  • 0030Debt Securities
  • 0110Central banks and general governments
  • 0120Financial corporations
  • 0130Non financial Corporations
  • 0150Households
  • 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}.

sum({F_36.02.b,r0180,c0020,},{F_36.02.b,r0180,c0130,},{F_36.02.b,r0180,c0150,},{F_36.02.b,r0180,c0110,},{F_36.02.b,r0180,c0030,},{F_36.02.b,r0180,c0120,},{F_36.02.b,r0180,c0180,},{F_36.02.b,r0180,c0010,},{F_36.02.b,r0180,c0170,}) = {F_36.02.b,r0180,c0190,}

The next five:

sum({F_36.02.b,r0080,c0130,},{F_36.02.b,r0080,c0010,},{F_36.02.b,r0080,c0030,},{F_36.02.b,r0080,c0170,},{F_36.02.b,r0080,c0150,},{F_36.02.b,r0080,c0020,},{F_36.02.b,r0080,c0110,},{F_36.02.b,r0080,c0120,},{F_36.02.b,r0080,c0180,}) = {F_36.02.b,r0080,c0190,}sum({F_36.02.b,r0140,c0030,},{F_36.02.b,r0140,c0120,},{F_36.02.b,r0140,c0020,},{F_36.02.b,r0140,c0150,},{F_36.02.b,r0140,c0170,},{F_36.02.b,r0140,c0010,},{F_36.02.b,r0140,c0180,},{F_36.02.b,r0140,c0110,},{F_36.02.b,r0140,c0130,}) = {F_36.02.b,r0140,c0190,}sum({F_36.02.b,r0160,c0150,},{F_36.02.b,r0160,c0030,},{F_36.02.b,r0160,c0010,},{F_36.02.b,r0160,c0120,},{F_36.02.b,r0160,c0170,},{F_36.02.b,r0160,c0110,},{F_36.02.b,r0160,c0180,},{F_36.02.b,r0160,c0020,},{F_36.02.b,r0160,c0130,}) = {F_36.02.b,r0160,c0190,}sum({F_36.02.b,r0040,c0010,},{F_36.02.b,r0040,c0120,},{F_36.02.b,r0040,c0030,},{F_36.02.b,r0040,c0130,},{F_36.02.b,r0040,c0020,},{F_36.02.b,r0040,c0180,},{F_36.02.b,r0040,c0150,},{F_36.02.b,r0040,c0110,},{F_36.02.b,r0040,c0170,}) = {F_36.02.b,r0040,c0190,}sum({F_36.02.b,r0060,c0110,},{F_36.02.b,r0060,c0020,},{F_36.02.b,r0060,c0170,},{F_36.02.b,r0060,c0180,},{F_36.02.b,r0060,c0120,},{F_36.02.b,r0060,c0010,},{F_36.02.b,r0060,c0150,},{F_36.02.b,r0060,c0130,},{F_36.02.b,r0060,c0030,}) = {F_36.02.b,r0060,c0190,}

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.