Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 30 values it checks in reporting of MREL decisions can be negative (M 20.00, EBA rule v90272_s)

A warning in the decisions on loss-absorbing capacity return (MREL decisions), on template M 20.00, reporting of MREL decisions.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in reporting of MREL decisions can be negative.

EBA checks it for 30 columns, from additional own funds requirements (0170) to subordination (0530). That makes 30 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.

Upward: Upward >= 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 20.00 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

Reporting of MREL decisions (M 20.00)

Columns

  • 0170Additional own funds requirements
  • 0180Combined buffer requirement used for the calibration
  • 0190Of which: countercyclical capital buffer
  • 0210TREA
  • 0220TLOF
  • 0230TEM
  • 0290Requirement as % of TREA
  • 0300Of which: may be met with guarantees
  • 0310Requirement as % of TEM
  • 0320Of which: may be met with guarantees
  • 0330Mandatory subordination requirement
  • 0340Discretionary subordination requirement
  • 0350Mandatory subordination requirement
  • 0360Discretionary subordination requirement
  • 0370Senior debt allowance
  • 0380De minimis allowance
  • 0390As % of TREA
  • 0400As % of TEM
  • 0410Upward
  • 0420Downward
  • 0430Upward
  • 0440Downward
  • 0450Upward
  • 0460Downward
  • 0470Upward
  • 0480Downward
  • 0490MREL level
  • 0500Subordination
  • 0520MREL level
  • 0530Subordination

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Upward 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_20.00,,c0410,} >= 0

The next five:

{M_20.00,,c0470,} >= 0{M_20.00,,c0380,} >= 0{M_20.00,,c0490,} >= 0{M_20.00,,c0210,} >= 0{M_20.00,,c0190,} >= 0

And 24 more, the same formula for the other cells it covers.

Every MREL decisions rule, by template

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