Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total unencumbered collateral received, covered bonds must equal the sum of its two parts (EBA rule v3001_m)

A warning in the asset encumbrance return (AE), on templates F 32.02.a, asset encumbrance: encumbrance overview - collateral (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

Total unencumbered collateral received, covered bonds must equal covered bonds, nominal of collateral received or own debt securities issued non available for encumbrance plus covered bonds, fair value of collateral received or own debt securities issued available for encumbrance.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

F_36.02.C: Total unencumbered collateral received, of which: covered bonds = F_32.02.A: Of which: covered bonds, Nominal of collateral received or own debt securities issued non available for encumbrance + F_32.02.A: Of which: covered bonds, Fair value of collateral received or own debt securities issued available for encumbrance

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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 and F 32.02 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: encumbrance overview - collateral (a) (F 32.02.a)

Row

  • 0170Of which: covered bonds

Columns

  • 0040Fair value of collateral received or own debt securities issued available for encumbrance
  • 0070Nominal of collateral received or own debt securities issued non available for encumbrance

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

Row

  • 0210Total unencumbered collateral received

Column

  • 0040of which: covered bonds

A worked example

The first of its checks, with simple numbers.

Illustrative values
covered bonds, nominal of collateral received or own debt securities issued non available for encumbrance1,200
covered bonds, fair value of collateral received or own debt securities issued available for encumbrance800
Together2,000
What the rule then expects

Total unencumbered collateral received, covered bonds 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. Cells are written as {template, row, column, sheet}.

{F_36.02.c,r0210,c0040,} = sum({F_32.02.a,r0170,c0070,},{F_32.02.a,r0170,c0040,})

Every AE rule, by template

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