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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Own funds and subordinated liabilities must equal the sum of its two parts (EBA rule v10756_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 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_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. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark M 01.00 and M 02.00 as reported.
  6. 06This 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)

Row

  • 0210Of 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)

A worked example

The first of its checks, with simple numbers.

Illustrative values
own funds1,200
Eligible liabilities subordinated to excluded liabilities800
Together2,000
What the rule then expects

Own funds and subordinated liabilities must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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_01.00,r0210,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.