Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Each of the 36 values it checks in banking book: Indicators of potential climate change physical risk cannot be more than zero (D 05.00.a, EBA rule v12823_s)

A warning in the environmental, social and governance risks return (ESG), on template D 05.00.a, banking book - Indicators of potential climate change physical risk: exposures subject to physical risk (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Each of the values it checks in banking book: Indicators of potential climate change physical risk cannot be more than zero.

EBA checks it for three columns: accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions, stage 2 exposures, and non-performing exposures. And for twelve rows, from agriculture, forestry and fishing (0010) to repossessed collaterals (0120). That makes 36 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.

Of which Stage 2 exposures: F - Construction <= 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 D 05.00 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

Banking book - Indicators of potential climate change physical risk: exposures subject to physical risk (I) (D 05.00.a)

Rows

  • 0010A - Agriculture, forestry and fishing
  • 0020B - Mining and quarrying
  • 0030C - Manufacturing
  • 0040D - Electricity, gas, steam and air conditioning supply
  • 0050E - Water supply; sewerage, waste management and remediation activities
  • 0060F - Construction
  • 0070G - Wholesale and retail trade; repair of motor vehicles and motorcycles
  • 0080H - Transportation and storage
  • 0090L - Real estate activities
  • 0100Loans collateralised by residential immovable property
  • 0110Loans collateralised by commercial immovable property
  • 0120Repossessed collaterals

Columns

  • 0120Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
  • 0130Of which Stage 2 exposures
  • 0140Of which non-performing exposures

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Construction, stage 2 exposures can then be at most 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}.

{D_05.00.a,r0060,c0130,} <= 0

The next five:

{D_05.00.a,r0010,c0130,} <= 0{D_05.00.a,r0090,c0140,} <= 0{D_05.00.a,r0040,c0140,} <= 0{D_05.00.a,r0010,c0140,} <= 0{D_05.00.a,r0030,c0130,} <= 0

And 30 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.