Since the same template has already worked for the other legal entities, I would focus on the setup and values for the specific records that are failing.
The fact that one asset from the same file imports successfully while the others fail is a good indication that the issue is probably asset/setup specific, rather than a Data Management or Excel template issue.
I would check the following for one successful asset versus one failing asset:
Fixed asset group and associated book setup
Depreciation profile
Depreciation method
Service life
Depreciation periods/frequency
Depreciation convention, if applicable
Acquisition date / placed-in-service date
Depreciation start date
Any existing book record for the asset
In particular, make sure the service life and number of depreciation periods are consistent. For example, a 4-year service life with monthly depreciation would normally correspond to 48 periods.
Also compare those values against the configuration on the Fixed asset group > Books for that legal entity. Data Management may be trying to create/update a book with values that aren't compatible with the existing fixed asset group/book configuration.
Since you have one successful record in the same import file, I would use that as the control record and compare it field-by-field with one of the failing records. That is usually much faster than troubleshooting the entire batch.
If the values look correct, I would then try importing only one failing asset. If it still fails, the execution history/error details from that single-record import should give a much clearer indication of which field or validation is causing the problem.
So my troubleshooting sequence would be:
Successful asset vs. failing asset → compare Fixed Asset Group/Book setup → validate depreciation/service-life values → import one failing record → review detailed execution log.
I wouldn't recreate the template yet, because the fact that the same template works for the other legal entities makes the template itself less likely to be the root cause.