Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Each of the 168 values it checks in banking book- Indicators of potential climate change transition risk cannot be more than zero (D 01.00, EBA rule v12828_s)

A warning 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.

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 transition 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 (Mln EUR), stage 2 exposures, and non-performing exposures. And for 56 rows, from exposures towards sectors that highly contribute to climate change (0010) to total (0560). That makes 168 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 non-performing exposures: F.41 - Construction of buildings <= 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 01.00 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 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
  • 0040B.05 - Mining of coal and lignite
  • 0050B.06 - Extraction of crude petroleum and natural gas
  • 0060B.07 - Mining of metal ores
  • 0070B.08 - Other mining and quarrying
  • 0080B.09 - Mining support service activities
  • 0090C - Manufacturing
  • 0100C.10 - Manufacture of food products
  • 0110C.11 - Manufacture of beverages
  • 0120C.12 - Manufacture of tobacco products
  • 0130C.13 - Manufacture of textiles
  • 0140C.14 - Manufacture of wearing apparel
  • 0150C.15 - Manufacture of leather and related products
  • 0160C.16 - Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials
  • 0170C.17 - Manufacture of paper and paper products
  • 0180C.18 - Printing and reproduction of recorded media
  • 0190C.19 - Manufacture of coke and refined petroleum products
  • 0200C.20 - Manufacture of chemicals and chemical products
  • 0210C.21 - Manufacture of basic pharmaceutical products and pharmaceutical preparations
  • 0220C.22 - Manufacture of rubber products
  • 0230C.23 - Manufacture of other non-metallic mineral products
  • 0240C.24 - Manufacture of basic metals
  • 0250C.25 - Manufacture of fabricated metal products, except machinery and equipment
  • 0260C.26 - Manufacture of computer, electronic and optical products
  • 0270C.27 - Manufacture of electrical equipment
  • 0280C.28 - Manufacture of machinery and equipment n.e.c.
  • 0290C.29 - Manufacture of motor vehicles, trailers and semi-trailers
  • 0300C.30 - Manufacture of other transport equipment
  • 0310C.31 - Manufacture of furniture
  • 0320C.32 - Other manufacturing
  • 0330C.33 - Repair and installation of machinery and equipment
  • 0340D - Electricity, gas, steam and air conditioning supply
  • 0350D35.1 - Electric power generation, transmission and distribution
  • 0360D35.11 - Production of electricity
  • 0370D35.2 - Manufacture of gas; distribution of gaseous fuels through mains
  • 0380D35.3 - Steam and air conditioning supply
  • 0390E - Water supply; sewerage, waste management and remediation activities
  • 0400F - Construction

And 16 more.

Columns

  • 0060Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (Mln EUR)
  • 0070Of which Stage 2 exposures
  • 0080Of which non-performing exposures

A worked example

The first of its checks, with simple numbers.

What the rule then expects

F.41 - construction of buildings, non-performing 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_01.00,r0410,c0080,} <= 0

The next five:

{D_01.00,r0500,c0080,} <= 0{D_01.00,r0220,c0070,} <= 0{D_01.00,r0430,c0080,} <= 0{D_01.00,r0030,c0070,} <= 0{D_01.00,r0090,c0080,} <= 0

And 162 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.