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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Requirement for own funds and eligible liabilities for G-SIIs (TLAC) cannot be more than zero (EBA rule v10859_s)

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

Requirement for own funds and eligible liabilities for G-SIIs (TLAC) cannot be more than zero.

EBA checks it for seven rows: (-) own eligible liabilities instruments subordinated to excluded liabilities, (-) of which: unused prior permission amounts (0135), (-) own eligible liabilities instruments not subordinated to excluded liabilities, (-) of which: unused prior permission amounts (0165), (-) deductions, (-) exposures between MPE resolution groups and (-) investments in other eligible liabilities instruments. That makes seven 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): (-) Of which: unused prior permission amounts <= 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) (I) (M 02.00.a)

Rows

  • 0132(-) Own eligible liabilities instruments subordinated to excluded liabilities
  • 0135(-) Of which: unused prior permission amounts
  • 0162(-) Own eligible liabilities instruments not subordinated to excluded liabilities
  • 0165(-) Of which: unused prior permission amounts
  • 0190(-) Deductions
  • 0200(-) Exposures between MPE resolution groups
  • 0211(-) Investments in other eligible liabilities instruments

Column

  • 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

(-) of which: unused prior permission amounts, requirement for own funds and eligible liabilities for G-SIIs (TLAC) can then be at most 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.a,r0165,c0020,} <= 0

The next five:

{M_02.00.a,r0200,c0020,} <= 0{M_02.00.a,r0132,c0020,} <= 0{M_02.00.a,r0190,c0020,} <= 0{M_02.00.a,r0162,c0020,} <= 0{M_02.00.a,r0211,c0020,} <= 0

And 1 more, the same formula for the other cells it covers.

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.