Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the eleven values it checks in banking book: Indicators of potential climate change physical risk can be negative (D 05.00.b, EBA rule v12845_s)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in banking book: Indicators of potential climate change physical risk can be negative.

EBA checks it for eleven columns, from gross carrying amount (Mln EUR) (0010) to non-performing exposures (0110). That makes eleven 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 exposures sensitive to impact from chronic climate change events: Of which exposures sensitive to impact from chronic climate change events >= 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 (II) (D 05.00.b)

Columns

  • 0010Gross carrying amount (Mln EUR)
  • 0020<= 5 years
  • 0030> 5 year <= 10 years
  • 0040> 10 year <= 20 years
  • 0050> 20 years
  • 0060Average weighted maturity
  • 0070Of which exposures sensitive to impact from chronic climate change events
  • 0080Of which exposures sensitive to impact from acute climate change events
  • 0090Of which exposures sensitive to impact both from chronic and acute climate change events
  • 0100Of which Stage 2 exposures
  • 0110Of which non-performing exposures

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Exposures sensitive to impact from chronic climate change events must then be at least 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.b,,c0070,} >= 0

The next five:

{D_05.00.b,,c0020,} >= 0{D_05.00.b,,c0010,} >= 0{D_05.00.b,,c0090,} >= 0{D_05.00.b,,c0060,} >= 0{D_05.00.b,,c0100,} >= 0

And 5 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.