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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Fair value of encumbered collateral received or own debt securities issued: loans and advances other than loans on demand, central bank's eligible must equal the sum of its four parts (F 32.02.a, EBA rule v3009_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

For fair value of encumbered collateral received or own debt securities issued: loans and advances other than loans on demand, central bank's eligible must equal these four added up, all for central bank eligible:

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

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

F_36.02.C: of which central bank eligible, Financial corporations + F_36.02.C: of which central bank eligible, Central banks and general governments + F_36.02.C: of which central bank eligible, Non financial Corporations + F_36.02.C: of which central bank eligible, Households = F_32.02.A: Loans and advances other than loans on demand, Of which: central bank's eligible

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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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

  • 0030Of which: central bank's eligible

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

Row

  • 0200of which central bank eligible

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
central bank eligible, financial corporations1,200
central bank eligible, central banks and general governments800
central bank eligible, non financial corporations450
central bank eligible, households300
Together2,750
What the rule then expects

Loans and advances other than loans on demand, central bank's eligible 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,r0200,c0120,},{F_36.02.c,r0200,c0110,},{F_36.02.c,r0200,c0130,},{F_36.02.c,r0200,c0150,}) = {F_32.02.a,r0220,c0030,}

Every AE rule, by template

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