Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Electricity, gas, steam and air conditioning supply cannot be less than the sum of three rows (EBA rule v89319_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

Electricity, gas, steam and air conditioning supply cannot be less than these three added up:

  • D35.1 - Electric power generation, transmission and distribution
  • D35.2 - Manufacture of gas; distribution of gaseous fuels through mains
  • D35.3 - steam and air conditioning supply

EBA checks it for 15 columns, from gross carrying amount (Mln EUR) (0010) to > 20 years (0150). That makes 15 checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Of which stage 2 exposures: D - Electricity, gas, steam and air conditioning supply >= D35.1 - Electric power generation, transmission and distribution + D35.2 - Manufacture of gas; distribution of gaseous fuels through mains + D35.3 - Steam and air conditioning supply

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

  • 0340D - Electricity, gas, steam and air conditioning supply
  • 0350D35.1 - Electric power generation, transmission and distribution
  • 0370D35.2 - Manufacture of gas; distribution of gaseous fuels through mains
  • 0380D35.3 - Steam and air conditioning supply

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)
  • 0040Of which stage 2 exposures
  • 0050Of which non-performing exposures
  • 0060Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (Mln EUR)
  • 0070Of which Stage 2 exposures
  • 0080Of which non-performing exposures
  • 0090GHG financed emissions (scope 1, scope 2 and scope 3 emissions of the counterparty) (in tons of CO2 equivalent)
  • 0100Of which Scope 3 financed emissions
  • 0110GHG emissions (column i): gross carrying amount percentage of the portfolio derived from company-specific reporting
  • 0120<= 5 years
  • 0130> 5 year <= 10 years
  • 0140> 10 year <= 20 years
  • 0150> 20 years

A worked example

The first of its checks, with simple numbers.

Illustrative values
D35.1 - Electric power generation, transmission and distribution1,200
D35.2 - Manufacture of gas; distribution of gaseous fuels through mains800
D35.3 - steam and air conditioning supply450
Together2,450
What the rule then expects

Electricity, gas, steam and air conditioning supply must then be at least 2,450.

2,450Passes
2,350Fails

A file that reports 2,450 passes. One that reports 2,350 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{D_01.00,r0340,c0040,} >= {D_01.00,r0350,c0040,} + {D_01.00,r0370,c0040,} + {D_01.00,r0380,c0040,}

The next five:

{D_01.00,r0340,c0050,} >= {D_01.00,r0350,c0050,} + {D_01.00,r0370,c0050,} + {D_01.00,r0380,c0050,}{D_01.00,r0340,c0030,} >= {D_01.00,r0350,c0030,} + {D_01.00,r0370,c0030,} + {D_01.00,r0380,c0030,}{D_01.00,r0340,c0110,} >= {D_01.00,r0350,c0110,} + {D_01.00,r0370,c0110,} + {D_01.00,r0380,c0110,}{D_01.00,r0340,c0090,} >= {D_01.00,r0350,c0090,} + {D_01.00,r0370,c0090,} + {D_01.00,r0380,c0090,}{D_01.00,r0340,c0120,} >= {D_01.00,r0350,c0120,} + {D_01.00,r0370,c0120,} + {D_01.00,r0380,c0120,}

And 9 more, the same formula for the other cells it covers.

Every ESG rule, by template

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