Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Encumbered + unencumbered collateral received must equal the sum of its two parts (EBA rule v2997_m)

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

Encumbered + unencumbered collateral received must equal total encumbered collateral received plus total unencumbered collateral received.

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.

Own debt securities issued other than own covered bonds or securitisations: Encumbered + unencumbered collateral received = Total encumbered collateral received + Total unencumbered collateral received

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 (c) (F 36.02.c)

Rows

  • 0190Total encumbered collateral received
  • 0210Total unencumbered collateral received
  • 0230Encumbered + unencumbered 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

A worked example

The first of its checks, with simple numbers.

Illustrative values
Total encumbered collateral received1,200
Total unencumbered collateral received800
Together2,000
What the rule then expects

Encumbered + unencumbered collateral received 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_36.02.c,r0230,c0180,} = {F_36.02.c,r0190,c0180,} + {F_36.02.c,r0210,c0180,}

The next five:

{F_36.02.c,r0230,c0120,} = {F_36.02.c,r0190,c0120,} + {F_36.02.c,r0210,c0120,}{F_36.02.c,r0230,c0070,} = {F_36.02.c,r0190,c0070,} + {F_36.02.c,r0210,c0070,}{F_36.02.c,r0230,c0090,} = {F_36.02.c,r0190,c0090,} + {F_36.02.c,r0210,c0090,}{F_36.02.c,r0230,c0140,} = {F_36.02.c,r0190,c0140,} + {F_36.02.c,r0210,c0140,}{F_36.02.c,r0230,c0010,} = {F_36.02.c,r0190,c0010,} + {F_36.02.c,r0210,c0010,}

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.