Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Own funds and subordinated liabilities times total risk exposure amount (TREA) must equal own funds plus eligible liabilities subordinated to excluded liabilities (EBA rule v10754_m)

A warning in the loss-absorbing capacity return (MREL and TLAC), on templates M 01.00, mREL and TLAC key metrics (resolution groups / entities) (KM2) and M 02.00.a, mREL and TLAC capacity and composition (resolution groups / entities) (TLAC1) (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Own funds and subordinated liabilities times total risk exposure amount (TREA) must equal own funds plus eligible liabilities subordinated to excluded liabilities.

All the values are in the minimum requirement for own funds and eligible liabilities (MREL) column (0010).

How the Line4 Check report words itShow

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

M_01.00: Of which: own funds and subordinated liabilities, Minimum requirement for own funds and eligible liabilities (MREL) × M_01.00: Total risk exposure amount (TREA), Minimum requirement for own funds and eligible liabilities (MREL) = M_02.00.A: (Eligible) Own funds, Minimum requirement for own funds and eligible liabilities (MREL) + M_02.00.A: Eligible liabilities subordinated to excluded liabilities, Minimum requirement for own funds and eligible liabilities (MREL)

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 M 01.00 and M 02.00 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

MREL and TLAC key metrics (resolution groups / entities) (KM2) (M 01.00)

Rows

  • 0100Total risk exposure amount (TREA)
  • 0310Of which: own funds and subordinated liabilities

Column

  • 0010Minimum requirement for own funds and eligible liabilities (MREL)

MREL and TLAC capacity and composition (resolution groups / entities) (TLAC1) (I) (M 02.00.a)

Rows

  • 0020(Eligible) Own funds
  • 0090Eligible liabilities subordinated to excluded liabilities

Column

  • 0010Minimum requirement for own funds and eligible liabilities (MREL)
Show the rule as writtenShow

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

{M_01.00,r0310,c0010,} * {M_01.00,r0100,c0010,} = {M_02.00.a,r0020,c0010,} + {M_02.00.a,r0090,c0010,}

Every MREL and TLAC rule, by template

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