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

Non-performing exposures cannot be more than exposures towards companies excluded from EU Paris-aligned Benchmarks in accordance with Article 12(1) points (d) to (g) and Artic (EBA rule v89269_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

Non-performing exposures cannot be more than exposures towards companies excluded from EU Paris-aligned Benchmarks in accordance with Article 12(1) points (d) to (g) and Artic.

All the values are in the exposures towards sectors that highly contribute to climate change row (0010) of D 01.00.

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)

Row

  • 0010Exposures towards sectors that highly contribute to climate change

Columns

  • 0020Of which exposures towards companies excluded from EU Paris-aligned Benchmarks in accordance with Article 12(1) points (d) to (g) and Artic
  • 0050Of which non-performing exposures
Show the rule as writtenShow

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

{D_01.00,r0010,c0050,} <= {D_01.00,r0010,c0020,}

Every ESG rule, by template

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