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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Exposures towards sectors that highly contribute to climate change cannot be less than accommodation and food service activities (EBA rule v89259_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

Exposures towards sectors that highly contribute to climate change cannot be less than accommodation and food service activities.

All the values are in the exposures towards companies excluded from EU Paris-aligned Benchmarks in accordance with Article 12(1) points (d) to (g) and Artic column (0020) of D 01.00.

How the Line4 Check report words itShow

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

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 >= I - Accommodation and food service activities

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 smaller 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
  • 0510I - Accommodation and food service activities

Column

  • 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 that highly contribute to climate change1,200
What the rule then expects

Accommodation and food service activities can then be at most 1,200.

1,200Passes
1,300Fails

A file that reports 1,200 passes. One that reports 1,300 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,r0510,c0020,}

Every ESG rule, by template

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