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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Requirement for own funds and eligible liabilities for G-SIIs (TLAC) cannot be negative (M 02.00.a, EBA rule v90245_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 negative.

EBA checks it for 27 rows, from own funds and eligible liabilities (0010) to excluded liabilities (0500). That makes 27 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) Additional Tier 1 capital >= 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

  • 0010Own funds and eligible liabilities
  • 0020(Eligible) Own funds
  • 0030Common Equity Tier 1 capital
  • 0040(Eligible) Additional Tier 1 capital
  • 0050(Eligible) T2 capital
  • 0060Eligible liabilities
  • 0070Eligible liabilities items before adjustments
  • 0080Of which: eligible liabilities considered as structurally subordinated
  • 0090Eligible liabilities subordinated to excluded liabilities
  • 0100Eligible liabilities instruments issued directly by the resolution entity (not grandfathered)
  • 0110Eligible liabilities instruments issued by other entities within the resolution group (not grandfathered)
  • 0120Eligible liabilities instruments issued prior to 27 June 2019
  • 0130Tier 2 instruments with a residual maturity of at least one year to the extent they do not qualify as Tier 2 items
  • 0140Eligible liabilities not subordinated to excluded liabilities
  • 0170Amounts eligible after application of the cap of Article 72b(3) of Regulation (EU) No 575/2013 (not grandfathered)
  • 0180Amounts eligible after application of the cap of Article 72b(3) of Regulation (EU) No 575/2013, consisting of items issued prior to 27 June
  • 0220Excess of deductions from eligible liabilities over eligible liabilities (deducted from Tier 2)
  • 0400CET1 (%) available after meeting the entity’s requirements
  • 0410Combined buffer requirement (%)
  • 0420Of which: capital conservation buffer requirement
  • 0430Of which: countercyclical buffer requirement
  • 0450Of which: Global Systemically Important Institution (G-SII) or Other Systemically Important Institution (O-SII) buffer
  • 0460Investments in subordinated eligible liabilities of other institutions
  • 0470Investments in subordinated eligible liabilities of G-SIIs
  • 0480Investments in subordinated eligible liabilities of O-SIIs
  • 0490Investments in subordinated eligible liabilities of other institutions
  • 0500Excluded liabilities

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

Additional Tier 1 capital, requirement for own funds and eligible liabilities for G-SIIs (TLAC) 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.a,r0040,c0020,} >= 0

The next five:

{M_02.00.a,r0460,c0020,} >= 0{M_02.00.a,r0140,c0020,} >= 0{M_02.00.a,r0070,c0020,} >= 0{M_02.00.a,r0400,c0020,} >= 0{M_02.00.a,r0490,c0020,} >= 0

And 21 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.