Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

An upper-limit check on banking book- Indicators of potential climate change transition risk (D 01.00, EBA rule v89256_m)

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

Add up these three:

  • Exposures towards sectors that highly contribute to climate change, gross carrying amount (Mln EUR)
  • Exposures towards sectors other than those that highly contribute to climate change*, environmentally sustainable (CCM)
  • Exposures towards sectors other than those 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

The result cannot be more than these four 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
  • Exposures towards sectors other than those that highly contribute to climate change*, gross carrying amount (Mln EUR)
  • Total, gross carrying amount (Mln EUR)

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

How the Line4 Check report words itShow

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

Exposures towards sectors that highly contribute to climate change, Gross carrying amount (Mln EUR) + Exposures towards sectors other than those that highly contribute to climate change*, Of which environmentally sustainable (CCM) + Exposures towards sectors other than those that highly contribute to climate change*, Of which exposures towards companies excluded from EU Paris-aligned Benchmarks in accordance with Article 12(1) points (d) to (g) and Artic <= Exposures towards sectors that highly contribute to climate change, Of which environmentally sustainable (CCM) + Exposures towards sectors that highly contribute to climate change, Of which exposures towards companies excluded from EU Paris-aligned Benchmarks in accordance with Article 12(1) points (d) to (g) and Artic + Exposures towards sectors other than those that highly contribute to climate change*, Gross carrying amount (Mln EUR) + TOTAL, Gross carrying amount (Mln EUR)

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  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 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
  • 0530Exposures towards sectors other than those 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,r0530,c0030,} + {D_01.00,r0530,c0020,} <= {D_01.00,r0010,c0030,} + {D_01.00,r0010,c0020,} + {D_01.00,r0530,c0010,} + {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.