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In forceResolution, MREL and TLACLast checked 11 November 2026

MREL and TLAC report, loss-absorbing capacity (MREL_TLAC)

A regulatory return listed by the European Banking Authority (EBA), European Union.

Harmonised reporting to supervisors and resolution authorities on the minimum requirement for own funds and eligible liabilities (MREL) and, for global systemically important banks, the total loss-absorbing capacity requirement (TLAC). Both measure the capital and debt a bank holds that can absorb losses or be converted into equity if it fails. Reporting and public disclosure follow one integrated approach to make compliance efficient and the data easier for authorities to use. Source

Official title: ITS on disclosure and reporting on MREL and TLAC: Commission Implementing Regulation (EU) 2021/763 on supervisory reporting and public disclosure of the minimum requirement for own funds and eligible liabilities, as amended by Commission Implementing Regulation C(2024) 3624 of 6.6.2024. Reporting part only (module MREL_TLAC); the disclosure part is module MRELTLACDIS.

Check a MREL and TLAC file, freeEvery EBA rule for MREL and TLAC, in plain words

The facts

Who files
Entities subject to MREL or TLAC on an individual or consolidated basis ('reporting entities') report to their competent authority and their resolution authority (Article 2 of the final draft ITS). This covers resolution entities (Articles 4 and 5) and entities that are not themselves resolution entities, including material subsidiaries of non-EU global systemically important institutions (Articles 6 and 7). Competent authorities then send the data to the EBA within twenty business days of the remittance dates (EBA Decision DC 435, Article 3(1)). Source
How often
Quarterly for all reporting templates (M 01.00 to M 07.00), with reference dates 31 March, 30 June, 30 September and 31 December (Articles 2 and 4 to 7 of the final draft ITS). The EBA final report states that 'all institutions in the scope of the ITS are required to report all templates on a quarterly basis' (paragraph 61). Source
Deadline
By close of business on 19 May, 18 August, 18 November and 18 February for quarterly reporting (Article 3(1), point (a), of the final draft ITS). If the date is a public holiday in the Member State of the receiving authority, or a Saturday or Sunday, data are due on the following working day (Article 3(2)). Revised audited figures and other corrections without undue delay (Article 3(3) and (4)). Source
Format
xBRL-CSV, XBRL-XML. Firms file in the data exchange format their national authority sets, following the EBA data point model and its validation rules. Authorities send the data to the EBA in xBRL-CSV only for reference dates from 31 March 2026; for earlier reference dates the EBA accepted xBRL-XML or xBRL-CSV. Source
How it is filed
Filing routes recorded for the EBA: EUCLID (European Centralised Infrastructure of Data); Pillar 3 data hub (P3DH) submissions. See how firms file with the EBA.
Status
In forceThe 4.2 page lists the ITS with 'Status: In force'. The latest amendment, C(2024) 3624 (deduction of holdings within a resolution group, the 'daisy chain', and prior permissions to redeem instruments), shows 'Application date: 27/06/2024' on the EBA product page. The 4.2 module version applies from reference date 31 March 2026 (the 4.2 page updates 'all other modules' for DPM 2.0 from 03/2026); first_reference_date here is that date. Reporting under the original ITS was expected to start from 30 June 2021 (2020 final report). Reporting framework 4.4 phase 1 lists no change to this module. Source
Legal basis
Group
Resolution, MREL and TLAC
Check a file before you file it

Line4 Check for EBA reporting runs EBA's own validation rules on a MREL_TLAC file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EBA release 4.2: 317 of EBA's 341 active checks (92%).

Every EBA rule for MREL and TLAC, in plain words

It is not a substitute for the validation the supervisor runs when you submit.

Templates (7)

The tables and forms inside the return. Plain name first, the EBA's code in brackets.

  • MREL and TLAC key metrics (resolution groups / entities) (KM2) (M 01.00)
  • MREL and TLAC capacity and composition (resolution groups / entities) (TLAC1) (M 02.00)
  • Internal MREL and internal TLAC (ILAC) (M 03.00)
  • Funding structure of eligible liabilities (LIAB MREL) (M 04.00)
  • Creditor ranking (entity that is not a resolution entity) (TLAC2) (M 05.00)
  • Creditor ranking (resolution entities) (TLAC3) (M 06.00)
  • Instruments governed by third-country law (MTCI) (M 07.00)

Templates of module MREL_TLAC in EBA release 4.2, read from the module's entry point in the taxonomy package; parts of a template split into sub-tables (a, b, c) are listed once. Source

Validation rules

108 rules, as counted from the EBA's published material. Software can run them exactly as published. Source

How they are written: Excel list with one row per rule and module version: an expression column in the EBA's DPM-XL syntax, severity (error or warning), active status and reference-date range. The same rules ship as XBRL Formula assertions in the taxonomy package..

EBA's list applies the active MREL_TLAC_4.2 rules to reference dates from 2026-03-31 to 2027-12-30.

The rules, on eba.europa.eu

How they were counted

Distinct rule codes listed for module MREL_TLAC_4.2 in EBA's validation rules list VR_4.4.phase1_.xlsx ((from 4.0) EBA_Validation rules, latest update 12/10/2026) with IsActive = Active: 108 of 112 listed. 0 of the active rules have severity error; the rest are warnings.

Counts are in the EBA's own unit, so they are not comparable with other regulators' counts.

Public data

Published only added up across firms. EBA MREL dashboard (aggregate): Twice-yearly summary of resolution planning in the EU: MREL requirements, eligible resources, shortfalls and roll-over needs, for banks with a resolution strategy. Source

Where it is published (PDF, interactive visualisation on EDAP)

  • EBA MREL dashboard

    Added up across firms · PDF, interactive visualisation on EDAP

    Twice-yearly summary of resolution planning in the EU: MREL requirements, eligible resources, shortfalls and roll-over needs, for banks with a resolution strategy. Its data points come from the MREL and TLAC templates and the MREL decisions template (M 20.00). Source

Official documents (15)

The EBA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

  • Legal Act (MREL_TLAC)

    Legal text · PDF · 134.9 KB · 6 June 2024

    Amending act C(2024) 3624; date is the act date printed in the file ('of 6.6.2024').

    SHA-256 32e14f2c6497show in full32e14f2c649711141e37efbca17f8281ad3836c5918e1270722a76caf191b701
  • Templates (Reporting) (MREL_TLAC)

    Template · XLSX · 347.4 KB · 5 February 2026

    SHA-256 2a0d7a10908bshow in full2a0d7a10908bafe943ce50ccf0c1762ab76538cbf4e1e773943d5158800984e3
  • Instructions (Reporting) (MREL_TLAC)

    Instructions · DOCX · 134.1 KB · 5 February 2026

    Annex II, reporting on MREL and TLAC instructions.

    SHA-256 2c55d9524c8fshow in full2c55d9524c8fcbf90c076fb575e1bb33eca592d81aedafee76dd3ae565c92642
  • Final report on draft ITS on disclosure and reporting on MREL and TLAC

    Reporting standard · PDF · 624.9 KB · 3 August 2020

    EBA final draft of the base ITS (frequency, reference and remittance dates); 'Last update 3 August 2020'.

    SHA-256 f82164eb989eshow in fullf82164eb989eefa2a6d9e3ca8cd549ffd0dcf0879e34c42cdb401da83375feae
  • Draft Implementing Technical Standards amending the ITS on disclosures and reporting on MREL and TLAC

    Other · PDF · 483.5 KB · 20 December 2023

    EBA final draft of the 2024 amendment; the related press release is dated 20 December 2023.

    SHA-256 c530eb7ec1b2show in fullc530eb7ec1b2f83e548ea4e7044cf7eb2b2a972c3b24a12b564e92373d9afd94
  • Reporting framework 4.2

    List of returns · HTML

    Table 1.A maps every module of release 4.2 to its legal act, templates and instructions.

  • Taxonomy package 4.2

    Taxonomy · ZIP · 62.0 MB · 13 January 2026

    XBRL taxonomy for all 50 modules of release 4.2, including the validation rules as XBRL Formula assertions.

    SHA-256 0bf9e33720deshow in full0bf9e33720de1472e809417999cfd29e4b5eadb31750c7770622e502590bbdd0
  • Sample files 4.2

    Sample · ZIP · 2.9 MB · 13 January 2026

    SHA-256 41fb8435ce33show in full41fb8435ce33c53528bd05f8624e79acdfc7e6d8991a67870292646fb88cc0ef
  • DPM table layout and data point categorization (4.2.1)

    Template · ZIP · 17.5 MB · 27 February 2026

    Annotated Excel layouts of every template in release 4.2 and 4.2.1, with row and column codes.

    SHA-256 e022598f9f98show in fulle022598f9f98408d6920555a90c899bea5a1a2519b696703c232526a45b7cc07
  • (from 4.0) EBA_Validation rules (latest update 12/10/2026)

    Validation rules · XLSX · 1.1 MB · 12 October 2026

    One row per rule and module version, with the expression, severity, active status and reference-date range.

    SHA-256 38c190fa4c2fshow in full38c190fa4c2ff81f22a5bd2ed94f744fc64e4eb9b722676e07f89669d79b1aea
  • Small validation package 14/09/2026: Micro taxonomy package

    Validation rules · ZIP · 1.5 MB · 14 September 2026

    Severity and deactivation updates for the taxonomy (XBRL set folders).

    SHA-256 ea6184a7e3a6show in fullea6184a7e3a67016346f2154bfb04ca0a489ea829cf344239367fa216d21709f
  • EBA filing rule V5.9

    Filing rules · PDF · 1.2 MB · 26 June 2026

    Technical rules for XBRL-XML and xBRL-CSV files sent to the EBA.

    SHA-256 bbc23b9ecad5show in fullbbc23b9ecad5de0a0821bbe8bce8e4ce617652afce02e81c88d572bac4a4b293
  • DPM Know issues (uploaded on 05/11/2026)

    Known issues · XLSX · 69.9 KB · 5 November 2026

    SHA-256 c6753a428649show in fullc6753a4286496876f2e545b355f1ebaddf0e4383de522b19818c93af141327e0
  • EBA filing rule V5.8

    Filing rules · PDF · 1.1 MB · 25 February 2026

    SHA-256 dea8d520c922show in fulldea8d520c9229c52ae1f44e921a3728d769544e0f0c8937da3958f1c0197d2bf
  • FAQs for Reporting Innovations and Upcoming Releases (Updated on 25/11/2025)

    Guidance · PDF · 196.4 KB · 25 November 2025

    SHA-256 ddcccd9e56f0show in fullddcccd9e56f0c670c5fdeffda7b564dd5a7bf752e990be8e6ed3e2fe7c6fd796

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see EBA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Contains material from the European Banking Authority (EBA), https://www.eba.europa.eu, reproduced with the source acknowledged as the EBA's legal notice requires. Source: European Banking Authority.

Last checked 11 November 2026.