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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Eligible liabilities must equal the sum of its three parts (EBA rule v10759_m)

A warning in the loss-absorbing capacity return (MREL and TLAC), on template 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

Eligible liabilities must equal these three added up:

  • Eligible liabilities items before adjustments
  • (-) deductions
  • Excess of deductions from eligible liabilities over eligible liabilities (deducted from Tier 2)

All the values are in the requirement for own funds and eligible liabilities for G-SIIs (TLAC) column (0020) of M 02.00.a.

How the Line4 Check report words itShow

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

Requirement for own funds and eligible liabilities for G-SIIs (TLAC): Eligible liabilities = Eligible liabilities items before adjustments + (-) Deductions + Excess of deductions from eligible liabilities over eligible liabilities (deducted from Tier 2)

What to do if your filing fails it

  1. 01Open the template 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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 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 capacity and composition (resolution groups / entities) (TLAC1) (I) (M 02.00.a)

Rows

  • 0060Eligible liabilities
  • 0070Eligible liabilities items before adjustments
  • 0190(-) Deductions
  • 0220Excess of deductions from eligible liabilities over eligible liabilities (deducted from Tier 2)

Column

  • 0020Requirement for own funds and eligible liabilities for G-SIIs (TLAC)

A worked example

The first of its checks, with simple numbers.

Illustrative values
Eligible liabilities items before adjustments1,200
(-) deductions800
Excess of deductions from eligible liabilities over eligible liabilities (deducted from Tier 2)450
Together2,450
What the rule then expects

Eligible liabilities must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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_02.00.a,r0060,c0020,} = {M_02.00.a,r0070,c0020,} + {M_02.00.a,r0190,c0020,} + {M_02.00.a,r0220,c0020,}

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.