Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the four values it checks in MREL and TLAC capacity and composition (resolution groups / entities) (TLAC1) (II) can be negative (M 02.00.b, EBA rule v10837_s)

A warning in the loss-absorbing capacity return (MREL and TLAC), on template M 02.00.b, mREL and TLAC capacity and composition (resolution groups / entities) (TLAC1) (II).

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in MREL and TLAC capacity and composition (resolution groups / entities) (TLAC1) (II) can be negative.

EBA checks it for two columns: minimum requirement for own funds and eligible liabilities (MREL), and requirement for own funds and eligible liabilities for G-SIIs (TLAC). And for two rows: eligible liabilities that are not subordinated to excluded liabilities (not grandfathered, pre cap) and eligible liabilities that are not subordinated to excluded liabilities issued prior to 27 June 2019 (pre cap). That makes four checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Minimum requirement for own funds and eligible liabilities (MREL): Eligible liabilities that are not subordinated to excluded liabilities issued prior to 27 June 2019 (pre cap) >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark 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 capacity and composition (resolution groups / entities) (TLAC1) (II) (M 02.00.b)

Rows

  • 0150Eligible liabilities that are not subordinated to excluded liabilities (not grandfathered, pre cap)
  • 0160Eligible liabilities that are not subordinated to excluded liabilities issued prior to 27 June 2019 (pre cap)

Columns

  • 0010Minimum requirement for own funds and eligible liabilities (MREL)
  • 0020Requirement for own funds and eligible liabilities for G-SIIs (TLAC)

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Eligible liabilities that are not subordinated to excluded liabilities issued prior to 27 June 2019 (pre cap), minimum requirement for own funds and eligible liabilities (MREL) must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{M_02.00.b,r0160,c0010,} >= 0

The next three:

{M_02.00.b,r0150,c0020,} >= 0{M_02.00.b,r0150,c0010,} >= 0{M_02.00.b,r0160,c0020,} >= 0

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.