Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The absolute value of own eligible liabilities instruments subordinated to excluded liabilities cannot be less than the absolute value of of which: unused prior permission amounts (EBA rule v22335_m)

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

The absolute value of (-) own eligible liabilities instruments subordinated to excluded liabilities cannot be less than the absolute value of (-) of which: unused prior permission amounts.

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): the absolute value of (-) Own eligible liabilities instruments subordinated to excluded liabilities >= the absolute value of (-) Of which: unused prior permission amounts

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 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

Columns

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

abs({M_02.00.a,r0132,c0020,}) >= abs({M_02.00.a,r0135,c0020,})

The next one:

abs({M_02.00.a,r0132,c0010,}) >= abs({M_02.00.a,r0135,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.