Asset Encumbrance

The revised version of the ITS on asset encumbrance published by the European Banking Authority (EBA) in July 2014 has finalized the requirements regarding the affected institutions as well as the scope and the frequency of the reports on asset encumbrance. Within the context of this ITS assets are considered encumbered if they are pledged or if they are subject to any form of arrangement to secure, collateralize or credit enhance any transaction from which they cannot be freely withdrawn.


The reports on asset encumbrance aim at providing transparency to the supervisory authorities on the amount of assets actually available for secured funding.




The reporting templates are grouped in five parts, with each part having individual reporting obligations depending on the size of the institution as well as individual reporting frequencies.


Until December 2014 the institutions have analyzed the impact of the new ITS on their systems and processes used. First, the analysis had to clarify whether the information required for the asset encumbrance reporting is already available in the IT systems or whether the data marts have to be supplemented with missing data. Then, it had to be decided if the requirements of the ITS should be fulfilled by an individual bespoke solution or by an off-the-shelf regulatory reporting solution.


The first report per 2014/12/31 has already been submitted to the authorities. We are delighted to support you in further work on asset encumbrance - e.g. finalizing a temporary solution. With our comprehensive experience d-fine is the ideal partner for the upcoming next steps.


For detailed information on our references and our approach in the domain of asset encumbrance, call us on +49 69 907370 or email us at, with the subject line "Asset Encumbrance".