Line4

1 min readSwitched off by EBAEBA reporting framework 4.2Updated 10 November 2026

Exposures towards sectors that highly contribute to climate change must equal the sum of its nine parts (EBA rule v12723_m)

A check in the environmental, social and governance risks return (ESG), on template D 01.00, banking book- Indicators of potential climate change transition risk: credit quality of exposures by sector, emissions and residual maturity.

EBA switched this rule off in its 4.2 severity package (January 2026), so it does not run on reporting framework 4.2 filings. EBA's list of validation rules of 12 October 2026 still has it switched off. Line4 Check does not run it either.

The rule in plain words

Exposures towards sectors that highly contribute to climate change must equal these nine added up:

  • Agriculture, forestry and fishing
  • Mining and quarrying
  • Manufacturing
  • Electricity, gas, steam and air conditioning supply
  • Water supply; sewerage, waste management and remediation activities
  • Construction
  • Wholesale and retail trade; repair of motor vehicles and motorcycles
  • Transportation and storage
  • Real estate activities

All the values are in the <= 5 years column (0120) of D 01.00.

EBA writes it out 14 times. These words are for the first; the others are the same rule on other cells.

The template it checks

Banking book- Indicators of potential climate change transition risk: credit quality of exposures by sector, emissions and residual maturity (D 01.00)

Rows

  • 0010Exposures towards sectors that highly contribute to climate change
  • 0020A - Agriculture, forestry and fishing
  • 0030B - Mining and quarrying
  • 0090C - Manufacturing
  • 0340D - Electricity, gas, steam and air conditioning supply
  • 0390E - Water supply; sewerage, waste management and remediation activities
  • 0400F - Construction
  • 0440G - Wholesale and retail trade; repair of motor vehicles and motorcycles
  • 0450H - Transportation and storage
  • 0520L - Real estate activities

Column

  • 0120<= 5 years
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}.

{D_01.00,r0010,c0120,} = {D_01.00,r0020,c0120,} + {D_01.00,r0030,c0120,} + {D_01.00,r0090,c0120,} + {D_01.00,r0340,c0120,} + {D_01.00,r0390,c0120,} + {D_01.00,r0400,c0120,} + {D_01.00,r0440,c0120,} + {D_01.00,r0450,c0120,} + {D_01.00,r0520,c0120,}

And 13 more, the same formula for the other cells it covers.

Every ESG rule, by template

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