Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans and advances other than loans on demand, fair value of encumbered collateral received or own debt securities issued must equal the sum of its four parts (EBA rule v3008_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

Loans and advances other than loans on demand, fair value of encumbered collateral received or own debt securities issued must equal these four added up, all for total encumbered collateral received:

  • Financial corporations
  • Central banks and general governments
  • Households
  • Non financial corporations
How the Line4 Check report words itShow

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

F_36.02.C: Total encumbered collateral received, Financial corporations + F_36.02.C: Total encumbered collateral received, Central banks and general governments + F_36.02.C: Total encumbered collateral received, Households + F_36.02.C: Total encumbered collateral received, Non financial Corporations = F_32.02.A: Loans and advances other than loans on demand, Fair value of encumbered collateral received or own debt securities issued

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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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

  • 0220Loans and advances other than loans on demand

Column

  • 0010Fair value of encumbered collateral received or own debt securities issued

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

  • 0110Central banks and general governments
  • 0120Financial corporations
  • 0130Non financial Corporations
  • 0150Households

A worked example

The first of its checks, with simple numbers.

Illustrative values
Total encumbered collateral received, financial corporations1,200
Total encumbered collateral received, central banks and general governments800
Total encumbered collateral received, households450
Total encumbered collateral received, non financial corporations300
Together2,750
What the rule then expects

Loans and advances other than loans on demand, fair value of encumbered collateral received or own debt securities issued must then be 2,750.

2,750Passes
2,850Fails

A file that reports 2,750 passes. One that reports 2,850 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}.

sum({F_36.02.c,r0190,c0120,},{F_36.02.c,r0190,c0110,},{F_36.02.c,r0190,c0150,},{F_36.02.c,r0190,c0130,}) = {F_32.02.a,r0220,c0010,}

Every AE rule, by template

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