Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Counterparty cannot be negative (EBA rule v15579_s)

A warning in the environmental, social and governance risks return (ESG), on template D 04.00, banking book - Indicators of potential climate change transition risk: exposures to top 20 carbon-intensive firms.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Counterparty cannot be negative.

EBA checks it for five columns: gross carrying amount (aggregate), gross carrying amount towards the counterparties compared to total gross carrying amount (aggregate)*, environmentally sustainable (CCM), weighted average maturity and number of top 20 polluting firms included. That makes five 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.

Number of top 20 polluting firms included: Counterparty >= 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 04.00 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: exposures to top 20 carbon-intensive firms (D 04.00)

Row

  • 0010Counterparty

Columns

  • 0010Gross carrying amount (aggregate)
  • 0020Gross carrying amount towards the counterparties compared to total gross carrying amount (aggregate)*
  • 0030Of which environmentally sustainable (CCM)
  • 0040Weighted average maturity
  • 0050Number of top 20 polluting firms included

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Counterparty, number of top 20 polluting firms included 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_04.00,r0010,c0050,} >= 0

The next four:

{D_04.00,r0010,c0040,} >= 0{D_04.00,r0010,c0030,} >= 0{D_04.00,r0010,c0010,} >= 0{D_04.00,r0010,c0020,} >= 0

Every ESG rule, by template

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