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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Level of energy efficiency (EP score in kWh/m² of collateral) estimated, total gross carrying amount (in M EUR) must equal a sum of seven terms (EBA rule v16090_m)

A warning in the environmental, social and governance risks return (ESG), on templates D 02.00.a, banking book - Indicators of potential climate change transition risk: loans collateralised by immovable property - energy efficiency of the collateral (I) and D 02.00.b, banking book - Indicators of potential climate change transition risk: loans collateralised by immovable property - energy efficiency of the collateral (II).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For level of energy efficiency (EP score in kWh/m² of collateral) estimated: total gross carrying amount (in M EUR) must equal these seven worked out:

  • 0; <= 100
  • > 100; <= 200
  • > 200; <= 300
  • > 300; <= 400
  • > 400; <= 500
  • > 500
  • Without EPC label of collateral times 1 minus level of energy efficiency (EP score in kWh/m² of collateral) estimated
How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

D_02.00.A: Of which Level of energy efficiency (EP score in kWh/m² of collateral) estimated, Total gross carrying amount (in M EUR) = D_02.00.A: Of which Level of energy efficiency (EP score in kWh/m² of collateral) estimated, 0; <= 100 + D_02.00.A: Of which Level of energy efficiency (EP score in kWh/m² of collateral) estimated, > 100; <= 200 + D_02.00.A: Of which Level of energy efficiency (EP score in kWh/m² of collateral) estimated, > 200; <= 300 + D_02.00.A: Of which Level of energy efficiency (EP score in kWh/m² of collateral) estimated, > 300; <= 400 + D_02.00.A: Of which Level of energy efficiency (EP score in kWh/m² of collateral) estimated, > 400; <= 500 + D_02.00.A: Of which Level of energy efficiency (EP score in kWh/m² of collateral) estimated, > 500 + D_02.00.A: Of which Level of energy efficiency (EP score in kWh/m² of collateral) estimated, Without EPC label of collateral × (1 - D_02.00.B: Of which Level of energy efficiency (EP score in kWh/m² of collateral) estimated, Of which level of energy efficiency (EP score in kWh/m² of collateral) estimated)

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark D 02.00 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: loans collateralised by immovable property - energy efficiency of the collateral (I) (D 02.00.a)

Row

  • 0050Of which Level of energy efficiency (EP score in kWh/m² of collateral) estimated

Columns

  • 0010Total gross carrying amount (in M EUR)
  • 00200; <= 100
  • 0030> 100; <= 200
  • 0040> 200; <= 300
  • 0050> 300; <= 400
  • 0060> 400; <= 500
  • 0070> 500
  • 0150Without EPC label of collateral

Banking book - Indicators of potential climate change transition risk: loans collateralised by immovable property - energy efficiency of the collateral (II) (D 02.00.b)

Row

  • 0050Of which Level of energy efficiency (EP score in kWh/m² of collateral) estimated

Column

  • 0160Of which level of energy efficiency (EP score in kWh/m² of collateral) estimated
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

{D_02.00.a,r0050,c0010,} = {D_02.00.a,r0050,c0020,} + {D_02.00.a,r0050,c0030,} + {D_02.00.a,r0050,c0040,} + {D_02.00.a,r0050,c0050,} + {D_02.00.a,r0050,c0060,} + {D_02.00.a,r0050,c0070,} + {D_02.00.a,r0050,c0150,} * (1 - {D_02.00.b,r0050,c0160,})

Every ESG rule, by template

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