Line4

1 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Liabilities not excluded from bail-in must equal the sum of its eleven parts (Z 02.00.b, EBA rule v6493_m)

A blocking check in the resolution planning: organisation and liabilities return (RESOL1), on template Z 02.00.b, liability structure (LIAB).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Liabilities not excluded from bail-in must equal these eleven added up:

  • Deposits, not covered but preferential
  • Deposits, not covered and not preferential
  • Balance sheet liabilities arising from derivatives
  • Uncollateralized secured liabilities
  • Structured notes
  • Senior unsecured liabilities
  • Senior non-preferred liabilities
  • Subordinated liabilities (not recognised as own funds)
  • Other MREL eligible liabilities
  • Non-financial liabilities
  • Residual liabilities

EBA checks it for twelve columns, from carrying amount (0011) to carrying amount (0111). That makes twelve 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.

Carrying Amount: Liabilities not excluded from bail-in = Deposits, not covered but preferential + Deposits, not covered and not preferential + Balance sheet liabilities arising from derivatives + Uncollateralized secured liabilities + Structured notes + Senior unsecured liabilities + Senior non-preferred liabilities + Subordinated liabilities (not recognised as own funds) + Other MREL eligible liabilities + Non-financial liabilities + Residual 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 Z 02.00 as reported.
  6. 06This is a blocking check. A filing that fails it is normally rejected, so fix it before you submit.

The cells it reads

Liability structure (LIAB) (Z 02.00.b)

Rows

  • 0300Liabilities not excluded from bail-in
  • 0310Deposits, not covered but preferential
  • 0320Deposits, not covered and not preferential
  • 0330Balance sheet liabilities arising from derivatives
  • 0340Uncollateralized secured liabilities
  • 0350Structured notes
  • 0360Senior unsecured liabilities
  • 0365Senior non-preferred liabilities
  • 0370Subordinated liabilities (not recognised as own funds)
  • 0380Other MREL eligible liabilities
  • 0390Non-financial liabilities
  • 0400Residual liabilities

Columns

  • 0011Carrying Amount
  • 0021Carrying Amount
  • 0031Carrying Amount
  • 0041Carrying Amount
  • 0051Carrying Amount
  • 0056Carrying Amount
  • 0061Carrying Amount
  • 0071Carrying Amount
  • 0081Carrying Amount
  • 0091Carrying Amount
  • 0101Carrying Amount
  • 0111Carrying Amount
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}.

{Z_02.00.b,r0300,c0041,} = {Z_02.00.b,r0310,c0041,} + {Z_02.00.b,r0320,c0041,} + {Z_02.00.b,r0330,c0041,} + {Z_02.00.b,r0340,c0041,} + {Z_02.00.b,r0350,c0041,} + {Z_02.00.b,r0360,c0041,} + {Z_02.00.b,r0365,c0041,} + {Z_02.00.b,r0370,c0041,} + {Z_02.00.b,r0380,c0041,} + {Z_02.00.b,r0390,c0041,} + {Z_02.00.b,r0400,c0041,}

The next five:

{Z_02.00.b,r0300,c0051,} = {Z_02.00.b,r0310,c0051,} + {Z_02.00.b,r0320,c0051,} + {Z_02.00.b,r0330,c0051,} + {Z_02.00.b,r0340,c0051,} + {Z_02.00.b,r0350,c0051,} + {Z_02.00.b,r0360,c0051,} + {Z_02.00.b,r0365,c0051,} + {Z_02.00.b,r0370,c0051,} + {Z_02.00.b,r0380,c0051,} + {Z_02.00.b,r0390,c0051,} + {Z_02.00.b,r0400,c0051,}{Z_02.00.b,r0300,c0091,} = {Z_02.00.b,r0310,c0091,} + {Z_02.00.b,r0320,c0091,} + {Z_02.00.b,r0330,c0091,} + {Z_02.00.b,r0340,c0091,} + {Z_02.00.b,r0350,c0091,} + {Z_02.00.b,r0360,c0091,} + {Z_02.00.b,r0365,c0091,} + {Z_02.00.b,r0370,c0091,} + {Z_02.00.b,r0380,c0091,} + {Z_02.00.b,r0390,c0091,} + {Z_02.00.b,r0400,c0091,}{Z_02.00.b,r0300,c0101,} = {Z_02.00.b,r0310,c0101,} + {Z_02.00.b,r0320,c0101,} + {Z_02.00.b,r0330,c0101,} + {Z_02.00.b,r0340,c0101,} + {Z_02.00.b,r0350,c0101,} + {Z_02.00.b,r0360,c0101,} + {Z_02.00.b,r0365,c0101,} + {Z_02.00.b,r0370,c0101,} + {Z_02.00.b,r0380,c0101,} + {Z_02.00.b,r0390,c0101,} + {Z_02.00.b,r0400,c0101,}{Z_02.00.b,r0300,c0031,} = {Z_02.00.b,r0310,c0031,} + {Z_02.00.b,r0320,c0031,} + {Z_02.00.b,r0330,c0031,} + {Z_02.00.b,r0340,c0031,} + {Z_02.00.b,r0350,c0031,} + {Z_02.00.b,r0360,c0031,} + {Z_02.00.b,r0365,c0031,} + {Z_02.00.b,r0370,c0031,} + {Z_02.00.b,r0380,c0031,} + {Z_02.00.b,r0390,c0031,} + {Z_02.00.b,r0400,c0031,}{Z_02.00.b,r0300,c0111,} = {Z_02.00.b,r0310,c0111,} + {Z_02.00.b,r0320,c0111,} + {Z_02.00.b,r0330,c0111,} + {Z_02.00.b,r0340,c0111,} + {Z_02.00.b,r0350,c0111,} + {Z_02.00.b,r0360,c0111,} + {Z_02.00.b,r0365,c0111,} + {Z_02.00.b,r0370,c0111,} + {Z_02.00.b,r0380,c0111,} + {Z_02.00.b,r0390,c0111,} + {Z_02.00.b,r0400,c0111,}

And 6 more, the same formula for the other cells it covers.

Every RESOL1 rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.