Unencumbered Assets
Definition
Refers to assets that are owned outright that are (i) free of legal, regulatory, contractual, or
Refers to assets that are owned outright that are (i) free of legal, regulatory, contractual, or other restrictions on the ability of the reporting entity to monetize the assets; and (ii) not pledged, explicitly or implicitly, to secure or to provide credit enhancement to any transaction. Exclude all unencumbered assets that are pledged to a central bank or a U.S. government- sponsored enterprise that meet the specifications of, and should be reported under, product
Applicable fields: product, sub_product, maturity_bucket, currency, market_value, lendable_value, reporting_entity.
LCR Rule Mapping
Level 1 HQLA — coins, banknotes, central bank reserves — 100% credit
Level 1 HQLA — specific qualifying instruments (Treasuries, agency, sovereign) — 100% credit
Level 2A HQLA — GSE/agency MBS, sovereign debt meeting 20% risk weight — 85% credit
Level 2B HQLA — non-agency RMBS, publicly traded equities — 50% credit
Based on FINOS Morphir LCR sample (2014 final rule / 2019 FR 2052a). Status indicates mapping confidence vs. the 2025 form.
Try in LCR Calculator →Reporting Notes
Exclude all unencumbered assets that are pledged to a central bank or a U.S.
Version History
Current version