Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Eligible liabilities and guarantees must equal the sum of its five parts (EBA rule v10776_m)

A warning in the loss-absorbing capacity return (MREL and TLAC), on template M 03.00, internal MREL and internal TLAC (ILAC).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Eligible liabilities and guarantees must equal these five added up:

  • Eligible liabilities (excluding guarantees)
  • (-) own eligible liabilities instruments: Unused prior permission amounts
  • Guarantees provided by the resolution entity and permitted by the resolution authority
  • (-) own funds instruments and eligible liabilities instruments issued by non-resolution entities of the same resolution group
  • Excess of deductions from eligible liabilities over eligible liabilities

All the values are in the internal MREL column (0010) of M 03.00.

How the Line4 Check report words itShow

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

Internal MREL: Eligible liabilities and guarantees = Eligible liabilities (excluding guarantees) + (-) Own eligible liabilities instruments: Unused prior permission amounts + Guarantees provided by the resolution entity and permitted by the resolution authority + (-) Own funds instruments and eligible liabilities instruments issued by non-resolution entities of the same resolution group + Excess of deductions from eligible liabilities over eligible liabilities

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 03.00 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

Internal MREL and internal TLAC (ILAC) (M 03.00)

Rows

  • 0250Eligible liabilities and guarantees
  • 0260Eligible liabilities (excluding guarantees)
  • 0265(-) Own eligible liabilities instruments: Unused prior permission amounts
  • 0270Guarantees provided by the resolution entity and permitted by the resolution authority
  • 0290(-) Own funds instruments and eligible liabilities instruments issued by non-resolution entities of the same resolution group
  • 0295Excess of deductions from eligible liabilities over eligible liabilities

Column

  • 0010Internal MREL

A worked example

The first of its checks, with simple numbers.

Illustrative values
Eligible liabilities (excluding guarantees)1,200
(-) own eligible liabilities instruments: Unused prior permission amounts800
Guarantees provided by the resolution entity and permitted by the resolution authority450
(-) own funds instruments and eligible liabilities instruments issued by non-resolution entities of the same resolution group300
Excess of deductions from eligible liabilities over eligible liabilities150
Together2,900
What the rule then expects

Eligible liabilities and guarantees must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 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_03.00,r0250,c0010,} = {M_03.00,r0260,c0010,} + {M_03.00,r0265,c0010,} + {M_03.00,r0270,c0010,} + {M_03.00,r0290,c0010,} + {M_03.00,r0295,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.