Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Own funds and eligible liabilities potentially eligible for meeting MREL cannot be less than the sum of five columns (EBA rule v10811_m)

A warning in the loss-absorbing capacity return (MREL and TLAC), on template M 06.00, creditor ranking (resolution entities) (TLAC3).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Own funds and eligible liabilities potentially eligible for meeting MREL cannot be less than these five added up:

  • ≥ 1 year < 2 years
  • ≥ 2 year < 5 years
  • ≥ 5 years < 10 years
  • ≥ 10 years
  • Perpetual securities
How the Line4 Check report words itShow

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

Of which: own funds and eligible liabilities potentially eligible for meeting MREL >= ≥ 1 year < 2 years + ≥ 2 year < 5 years + ≥ 5 years < 10 years + ≥ 10 years + Of which: perpetual securities

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 06.00 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

Creditor ranking (resolution entities) (TLAC3) (M 06.00)

Columns

  • 0060Of which: own funds and eligible liabilities potentially eligible for meeting MREL
  • 0070≥ 1 year < 2 years
  • 0080≥ 2 year < 5 years
  • 0090≥ 5 years < 10 years
  • 0100≥ 10 years
  • 0110Of which: perpetual securities

A worked example

The first of its checks, with simple numbers.

Illustrative values
≥ 1 year < 2 years1,200
≥ 2 year < 5 years800
≥ 5 years < 10 years450
≥ 10 years300
perpetual securities150
Together2,900
What the rule then expects

Own funds and eligible liabilities potentially eligible for meeting MREL must then be at least 2,900.

2,900Passes
2,800Fails

A file that reports 2,900 passes. One that reports 2,800 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_06.00,,c0060,} >= {M_06.00,,c0070,} + {M_06.00,,c0080,} + {M_06.00,,c0090,} + {M_06.00,,c0100,} + {M_06.00,,c0110,}

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.