Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Requirement as % of TEM cannot be less than may be met with guarantees (EBA rule v10735_m)

A warning in the decisions on loss-absorbing capacity return (MREL decisions), on template M 20.00, reporting of MREL decisions.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Requirement as % of TEM cannot be less than may be met with guarantees.

How the Line4 Check report words itShow

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

Requirement as % of TEM >= Of which: may be met with guarantees

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller than it may be, one of them is wrong: check both before you change either.
  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 M 20.00 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

Reporting of MREL decisions (M 20.00)

Columns

  • 0310Requirement as % of TEM
  • 0320Of which: may be met with guarantees

A worked example

The first of its checks, with simple numbers.

Illustrative values
Requirement as % of TEM1,200
What the rule then expects

May be met with guarantees can then be at most 1,200.

1,200Passes
1,300Fails

A file that reports 1,200 passes. One that reports 1,300 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}.

{M_20.00,,c0310,} >= {M_20.00,,c0320,}

Every MREL decisions rule, by template

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