Encumbrance Status Dimension The information reported shows whether or not assets held are free from legal, regulatory, contractual or other restrictions on the ability of the entity to liquidate, sell, transfer, or assign an asset. Unencumbered The information reported is for assets that are held free from legal, regulatory, contractual or other restrictions, hence do not affect the ability of the entity to liquidate, sell, transfer, or assign. Encumbered The information reported is for assets held that are not free from legal, regulatory, contractual or other restrictions hence affect the entities ability to liquidate, sell, transfer, or assign.