Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A balancing check across asset encumbrance (F 36.02.c, F 32.02.a, EBA rule v3010_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

These four added up, all for total unencumbered collateral received must equal loans and advances other than loans on demand, fair value of collateral received or own debt securities issued available for encumbrance plus loans and advances other than loans on demand, nominal of collateral received or own debt securities issued non available for encumbrance:

  • Central banks and general governments
  • Households
  • Non financial corporations
  • Financial corporations

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

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

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark F 36.02 and F 32.02 as reported.
  5. 05This 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

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

Columns

  • 0110Central banks and general governments
  • 0120Financial corporations
  • 0130Non financial Corporations
  • 0150Households
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

sum({F_36.02.c,r0210,c0110,},{F_36.02.c,r0210,c0150,},{F_36.02.c,r0210,c0130,},{F_36.02.c,r0210,c0120,}) = sum({F_32.02.a,r0220,c0040,},{F_32.02.a,r0220,c0070,})

Every AE rule, by template

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