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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The sum of 24 cells cannot be negative (D 05.00.a, row 0010, EBA rule v89375_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

These 24 added up cannot be negative:

  • Agriculture, forestry and fishing, <= 5 years
  • Agriculture, forestry and fishing, > 5 year <= 10 years
  • Mining and quarrying, <= 5 years
  • Mining and quarrying, > 5 year <= 10 years
  • Manufacturing, <= 5 years
  • Manufacturing, > 5 year <= 10 years
  • Electricity, gas, steam and air conditioning supply, <= 5 years
  • Electricity, gas, steam and air conditioning supply, > 5 year <= 10 years
  • Water supply; sewerage, waste management and remediation activities, <= 5 years
  • Water supply; sewerage, waste management and remediation activities, > 5 year <= 10 years
  • Construction, <= 5 years
  • Construction, > 5 year <= 10 years
  • Wholesale and retail trade; repair of motor vehicles and motorcycles, <= 5 years
  • Wholesale and retail trade; repair of motor vehicles and motorcycles, > 5 year <= 10 years
  • Transportation and storage, <= 5 years
  • Transportation and storage, > 5 year <= 10 years
  • Real estate activities, <= 5 years
  • Real estate activities, > 5 year <= 10 years
  • Loans collateralised by residential immovable property, <= 5 years
  • Loans collateralised by residential immovable property, > 5 year <= 10 years
  • Loans collateralised by commercial immovable property, <= 5 years
  • Loans collateralised by commercial immovable property, > 5 year <= 10 years
  • Repossessed collaterals, <= 5 years
  • Repossessed collaterals, > 5 year <= 10 years
How the Line4 Check report words itShow

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

A - Agriculture, forestry and fishing, <= 5 years + A - Agriculture, forestry and fishing, > 5 year <= 10 years + B - Mining and quarrying, <= 5 years + B - Mining and quarrying, > 5 year <= 10 years + C - Manufacturing, <= 5 years + C - Manufacturing, > 5 year <= 10 years + D - Electricity, gas, steam and air conditioning supply, <= 5 years + D - Electricity, gas, steam and air conditioning supply, > 5 year <= 10 years + E - Water supply; sewerage, waste management and remediation activities, <= 5 years + E - Water supply; sewerage, waste management and remediation activities, > 5 year <= 10 years + F - Construction, <= 5 years + F - Construction, > 5 year <= 10 years + G - Wholesale and retail trade; repair of motor vehicles and motorcycles, <= 5 years + G - Wholesale and retail trade; repair of motor vehicles and motorcycles, > 5 year <= 10 years + H - Transportation and storage, <= 5 years + H - Transportation and storage, > 5 year <= 10 years + L - Real estate activities, <= 5 years + L - Real estate activities, > 5 year <= 10 years + Loans collateralised by residential immovable property, <= 5 years + Loans collateralised by residential immovable property, > 5 year <= 10 years + Loans collateralised by commercial immovable property, <= 5 years + Loans collateralised by commercial immovable property, > 5 year <= 10 years + Repossessed collaterals, <= 5 years + Repossessed collaterals, > 5 year <= 10 years >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  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

  • 0020<= 5 years
  • 0030> 5 year <= 10 years
Show the rule as writtenShow

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

{D_05.00.a,r0010,c0020,} + {D_05.00.a,r0010,c0030,} + {D_05.00.a,r0020,c0020,} + {D_05.00.a,r0020,c0030,} + {D_05.00.a,r0030,c0020,} + {D_05.00.a,r0030,c0030,} + {D_05.00.a,r0040,c0020,} + {D_05.00.a,r0040,c0030,} + {D_05.00.a,r0050,c0020,} + {D_05.00.a,r0050,c0030,} + {D_05.00.a,r0060,c0020,} + {D_05.00.a,r0060,c0030,} + {D_05.00.a,r0070,c0020,} + {D_05.00.a,r0070,c0030,} + {D_05.00.a,r0080,c0020,} + {D_05.00.a,r0080,c0030,} + {D_05.00.a,r0090,c0020,} + {D_05.00.a,r0090,c0030,} + {D_05.00.a,r0100,c0020,} + {D_05.00.a,r0100,c0030,} + {D_05.00.a,r0110,c0020,} + {D_05.00.a,r0110,c0030,} + {D_05.00.a,r0120,c0020,} + {D_05.00.a,r0120,c0030,} >= 0

Every ESG rule, by template

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