Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Gross carrying amount: an upper-limit check on banking book- Indicators of potential climate change transition risk (D 01.00, EBA rule v89258_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

For gross carrying amount: 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 cannot be more than 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 plus 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, 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*, Of which 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)

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

A worked example

The first of its checks, with simple numbers.

Illustrative values
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 Artic1,200
Total, gross carrying amount (Mln EUR)800
Together2,000
What the rule then expects

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 can then be at most 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

Show the rule as writtenShow

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

{D_01.00,r0010,c0020,} <= {D_01.00,r0530,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.