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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Eligible liabilities items before adjustments must equal the sum of its two parts (M 02.00.a, EBA rule v10847_h)

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 items before adjustments must equal eligible liabilities subordinated to excluded liabilities plus eligible liabilities not subordinated to excluded liabilities.

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). That makes two 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.

Requirement for own funds and eligible liabilities for G-SIIs (TLAC): Eligible liabilities items before adjustments = Eligible liabilities subordinated to excluded liabilities + Eligible liabilities not subordinated to excluded 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

  • 0070Eligible liabilities items before adjustments
  • 0090Eligible liabilities subordinated to excluded liabilities
  • 0140Eligible liabilities not subordinated to excluded liabilities

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.

Illustrative values
Eligible liabilities subordinated to excluded liabilities1,200
Eligible liabilities not subordinated to excluded liabilities800
Together2,000
What the rule then expects

Eligible liabilities items before adjustments 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{M_02.00.a,r0070,c0020,} = {M_02.00.a,r0090,c0020,} + {M_02.00.a,r0140,c0020,}

The next one:

{M_02.00.a,r0070,c0010,} = {M_02.00.a,r0090,c0010,} + {M_02.00.a,r0140,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.