Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Gross carrying amount (Mln EUR) cannot be less than the sum of four columns (D 05.00.a, row 0110, EBA rule v89329_m)

A warning in the environmental, social and governance risks return (ESG), on template D 05.00.a, banking book - Indicators of potential climate change physical risk: exposures subject to physical risk (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Gross carrying amount (Mln EUR) cannot be less than these four added up:

  • <= 5 years
  • > 5 year <= 10 years
  • > 10 year <= 20 years
  • > 20 years

EBA checks it for twelve rows, from agriculture, forestry and fishing (0010) to repossessed collaterals (0120). That makes twelve 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.

Loans collateralised by commercial immovable property, Gross carrying amount (Mln EUR) >= Loans collateralised by commercial immovable property, <= 5 years + Loans collateralised by commercial immovable property, > 5 year <= 10 years + Loans collateralised by commercial immovable property, > 10 year <= 20 years + Loans collateralised by commercial immovable property, > 20 years

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 05.00 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 physical risk: exposures subject to physical risk (I) (D 05.00.a)

Rows

  • 0010A - Agriculture, forestry and fishing
  • 0020B - Mining and quarrying
  • 0030C - Manufacturing
  • 0040D - Electricity, gas, steam and air conditioning supply
  • 0050E - Water supply; sewerage, waste management and remediation activities
  • 0060F - Construction
  • 0070G - Wholesale and retail trade; repair of motor vehicles and motorcycles
  • 0080H - Transportation and storage
  • 0090L - Real estate activities
  • 0100Loans collateralised by residential immovable property
  • 0110Loans collateralised by commercial immovable property
  • 0120Repossessed collaterals

Columns

  • 0010Gross carrying amount (Mln EUR)
  • 0020<= 5 years
  • 0030> 5 year <= 10 years
  • 0040> 10 year <= 20 years
  • 0050> 20 years

A worked example

The first of its checks, with simple numbers.

Illustrative values
<= 5 years1,200
> 5 year <= 10 years800
> 10 year <= 20 years450
> 20 years300
Together2,750
What the rule then expects

Gross carrying amount (Mln EUR) must then be at least 2,750.

2,750Passes
2,650Fails

A file that reports 2,750 passes. One that reports 2,650 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_05.00.a,r0110,c0010,} >= {D_05.00.a,r0110,c0020,} + {D_05.00.a,r0110,c0030,} + {D_05.00.a,r0110,c0040,} + {D_05.00.a,r0110,c0050,}

The next five:

{D_05.00.a,r0010,c0010,} >= {D_05.00.a,r0010,c0020,} + {D_05.00.a,r0010,c0030,} + {D_05.00.a,r0010,c0040,} + {D_05.00.a,r0010,c0050,}{D_05.00.a,r0120,c0010,} >= {D_05.00.a,r0120,c0020,} + {D_05.00.a,r0120,c0030,} + {D_05.00.a,r0120,c0040,} + {D_05.00.a,r0120,c0050,}{D_05.00.a,r0030,c0010,} >= {D_05.00.a,r0030,c0020,} + {D_05.00.a,r0030,c0030,} + {D_05.00.a,r0030,c0040,} + {D_05.00.a,r0030,c0050,}{D_05.00.a,r0050,c0010,} >= {D_05.00.a,r0050,c0020,} + {D_05.00.a,r0050,c0030,} + {D_05.00.a,r0050,c0040,} + {D_05.00.a,r0050,c0050,}{D_05.00.a,r0090,c0010,} >= {D_05.00.a,r0090,c0020,} + {D_05.00.a,r0090,c0030,} + {D_05.00.a,r0090,c0040,} + {D_05.00.a,r0090,c0050,}

And 6 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.