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In forcePillar 3 disclosuresLast checked 11 November 2026

Pillar 3 MREL and TLAC disclosures (MRELTLACDIS)

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

Public disclosure of the minimum requirement for own funds and eligible liabilities (MREL) and the G-SII total loss-absorbing capacity (TLAC) requirement, that is the own funds and eligible liabilities a bank holds to absorb losses. The module holds 8 templates: EU KM2 key metrics, EU TLAC1 composition, EU ILAC internal loss absorbing capacity, EU TLAC2a/2b and TLAC3a/3b creditor ranking, and a narrative template. Source

Official title: MREL/TLAC disclosures (MRELTLACDIS)

The facts

Who files
Large institutions and 'other' institutions (that is, all institutions except small and non-complex institutions, SNCIs) submit their Pillar 3 disclosures directly to the EBA, uploading them through the EBA's EUCLID submission channel. They do not send them through their national supervisor. For SNCIs the EBA publishes Pillar 3 data on the basis of what those institutions already report to their competent authorities under Article 430 CRR. The first implementation covered large institutions at the highest level of consolidation in the EEA, large subsidiaries with reduced Pillar 3 requirements, and other institutions at the highest level of consolidation; the EBA identified them with the competent authorities and sent onboarding letters. For MREL/TLAC, only the requirements that come from the CRR are in scope of the data hub; requirements that come solely from the BRRD may be submitted on a purely voluntary basis and the EBA then publishes them with the rest (final draft ITS on the Pillar 3 data hub, paragraph 17). The templates address resolution entities, entities that are not resolution entities (internal MREL), G-SIIs and material subsidiaries of non-EU G-SIIs, as the disclosure instructions describe. Source
How often
Per the EBA frequency file: EU KM2 quarterly if part of a G-SII, otherwise semi-annual; EU TLAC1 and EU TLAC3a semi-annual if part of a G-SII, otherwise annual; EU ILAC quarterly for material subsidiaries of non-EU G-SIIs, otherwise semi-annual; EU TLAC2a semi-annual for material subsidiaries of non-EU G-SIIs, EU TLAC2b (or TLAC2a) annual for non-material subsidiaries. The disclosure instructions use quarterly periods T to T-4 as in the Pillar 3 ITS. Source
Deadline
Article 4(1) of the final draft ITS on the Pillar 3 data hub: institutions send the information to the EBA single access point 'on the same day on which they publish their financial statements or financial reports for the corresponding period, where applicable, or as soon as possible thereafter'. The EBA FAQ B2 adds non-binding expectations: year-end reports with a December reference date by end-June; year-end reports with another reference date by reference date + 6 months; quarterly and semi-annual reports by reference date + 4 months. Source
Format
xBRL-CSV, PDF. Institutions submit quantitative Pillar 3 information to the EBA in xBRL-CSV and include it in a PDF report; qualitative information goes in the PDF report. 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 forceListed 'In force' on the 4.2 page under the ITS on disclosure and reporting on MREL and TLAC (amending Implementing Regulation (EU) 2021/763, application date 27/06/2024 on the EBA page). The disclosure module sits in the Pillar 3 taxonomy and was first added in release 4.1. MRELTLACDIS is not among the Pillar 3 modules updated in release 4.4 phase 1. Source
Legal basis
Group
Pillar 3 disclosures

Templates (8)

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

  • Accompanying narrative MREL/TLACDIS (K 00.05)
  • EU KM2 - Key metrics - MREL and, where applicable, G-SII requirement for own funds and eligible liabilities (K 90.01)
  • EU TLAC1 - Composition - MREL and, where applicable, G-SII requirement for own funds and eligible liabilities (K 91.00)
  • EU ILAC - Internal loss absorbing capacity: internal MREL and, where applicable, requirement for own funds and eligible liabilities for non-EU G-SIIs (K 93.00)
  • EU TLAC2a - Creditor ranking - Entity that is not a resolution entity (K 95.00)
  • EU TLAC2b: Creditor ranking - Entity that is not a resolution entity (K 96.00)
  • EU TLAC3a - creditor ranking - resolution entity (K 97.00)
  • EU TLAC3b: creditor ranking - resolution entity (K 98.00)

Templates of module MRELTLACDIS 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

0 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..

The rules, on eba.europa.eu

How they were counted

EBA's validation rules list VR_4.4.phase1_.xlsx (latest update 12/10/2026) lists 10 distinct rule codes for module MRELTLACDIS_4.2, all marked Inactive, so none is applied.

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

Public data

Published firm by firm. Pillar 3 data hub (P3DH) (firm-level): The Pillar 3 disclosures of institutions across the EU and EEA, submitted to the EBA and published centrally on the EBA's European Data Access Portal (EDAP), public since January 2026. Source

Where it is published (Interactive portal (European Data Access Portal); institutions submit quantitative data in xBRL-CSV with a PDF report)

  • Pillar 3 data hub (P3DH)

    Firm by firm · Interactive portal (European Data Access Portal); institutions submit quantitative data in xBRL-CSV with a PDF report

    The Pillar 3 disclosures of institutions across the EU and EEA, submitted to the EBA and published centrally on the EBA's European Data Access Portal (EDAP), public since January 2026. The EBA republishes the submitted files without transformation, with a template view, the official report file and a data points report; figures are shown as reported, with non-euro amounts also converted to euro at ECB rates. Publication runs at least once a day and published information stays available for 10 years. The first implementation covers large institutions and other institutions at the highest level of consolidation. Source

Official documents (19)

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.

  • Draft Implementing Technical Standards on the Pillar 3 data hub (Final Report EBA/ITS/2025/01)

    Reporting standard · PDF · 663.3 KB · 12 February 2025

    Final draft ITS on IT solutions (submission dates, formats). The adopted text is published in the Official Journal and is not hosted by the EBA.

    SHA-256 dc295427032dshow in fulldc295427032d3871bbf78320edf751c19db70a9b857c175850be9509a65f24dc
  • Pillar 3 disclosure requirements: frequency of disclosures file

    Guidance · XLSX · 50.5 KB · 30 September 2025

    EBA table of disclosure frequency per template and type of institution. Published in 2024, before the amended ESG/equity/shadow banking ITS.

    SHA-256 d5037077a0e4show in fulld5037077a0e4a302b1b5080bd61fe9bb1f4b1fd828f8a9af45a7a415dd13d6df
  • P3DH overarching user guide

    Guidance · PDF · 864.8 KB · 23 January 2026

    SHA-256 27e6eaac435fshow in full27e6eaac435fba0257134d6090d2b2eff0bbbccc447b81dc42be40cb15e1c211
  • EDAP user guide

    Guidance · PDF · 3.8 MB · 23 January 2026

    SHA-256 30d17a4c2738show in full30d17a4c273886958cabb16dadd8824b22e1f1da4e31d5d8adb43a7330f65674
  • 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
  • Taxonomy package 4.4 (Phase 1)

    Taxonomy · ZIP · 9.7 MB · 12 October 2026

    SHA-256 e1d89112fee0show in fulle1d89112fee0f0708631b8f4776360bac8bf3fffdf28fe83164253ace1551ea6
  • FAQ for reporting framework release 4.4

    Guidance · DOCX · 126.8 KB · 12 October 2026

    SHA-256 cd65515c169fshow in fullcd65515c169f9e87002a3158816716d14683e8458834361b366149d241251aab
  • 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 (Disclosure) (MRELTLACDIS)

    Template · XLSX · 86.4 KB · 5 February 2026

    SHA-256 b812be6fdb14show in fullb812be6fdb14f19e605148d1dfac2b925b912d8356f6524891d6e3d47f3aac63
  • Instructions (Disclosure) (MRELTLACDIS)

    Instructions · DOCX · 94.9 KB · 5 February 2026

    SHA-256 ed8631628acdshow in fulled8631628acd50d05ac00576e339a78cbf8b9e5062bde8c51358944eb5eaa33a
  • 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.

  • 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.