Line4

1 min readSwitched off by EBAEBA reporting framework 4.2Updated 10 November 2026

Exposures towards sectors that highly contribute to climate change, gross carrying amount (Mln EUR) cannot be more than the sum of three cells (EBA rule v89254_m)

A check 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.

EBA switched this rule off in its 4.2 severity package (January 2026), so it does not run on reporting framework 4.2 filings. EBA's list of validation rules of 12 October 2026 still has it switched off. Line4 Check does not run it either.

The rule in plain words

Exposures towards sectors that highly contribute to climate change, gross carrying amount (Mln EUR) cannot be more than these three added up:

  • Exposures towards sectors that highly contribute to climate change, environmentally sustainable (CCM)
  • Exposures towards sectors that highly contribute to climate change, exposures towards companies excluded from EU Paris-aligned Benchmarks in accordance with Article 12(1) points (d) to (g) and Artic
  • Total, gross carrying amount (Mln EUR)

The template it checks

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
  • 0560TOTAL

Columns

  • 0010Gross carrying amount (Mln EUR)
  • 0020Of which exposures towards companies excluded from EU Paris-aligned Benchmarks in accordance with Article 12(1) points (d) to (g) and Artic
  • 0030Of which environmentally sustainable (CCM)
Show the rule as writtenShow

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

{D_01.00,r0010,c0010,} <= {D_01.00,r0010,c0030,} + {D_01.00,r0010,c0020,} + {D_01.00,r0560,c0010,}

Every ESG rule, by template

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