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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Building renovation loans cannot be more than households (EBA rule v89377_m)

A warning in the environmental, social and governance risks return (ESG), on template D 07.00.a, mitigating actions: assets for the calculation of GAR (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Building renovation loans cannot be more than households.

EBA checks it for eleven columns, from total gross carrying amount (0010) to enabling environmentally sustainable (taxonomy-aligned) (0160). That makes eleven 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 specialised lending: of which building renovation loans <= Households

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 bigger 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 07.00 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

Mitigating actions: assets for the calculation of GAR (I) (D 07.00.a)

Rows

  • 0240Households
  • 0260of which building renovation loans

Columns

  • 0010Total gross carrying amount
  • 0020Of which towards taxonomy relevant sectors (Taxonomy-eligible)
  • 0030Of which environmentally sustainable (Taxonomy-aligned)
  • 0040Of which specialised lending
  • 0050Of which transitional
  • 0060Of which enabling
  • 0120Of which towards taxonomy relevant sectors (Taxonomy-eligible)
  • 0130Of which environmentally sustainable (Taxonomy-aligned)
  • 0140Of which specialised lending
  • 0150Of which transitional/adaptation
  • 0160Of which enabling

A worked example

The first of its checks, with simple numbers.

Illustrative values
building renovation loans1,200
What the rule then expects

Households must then be at least 1,200.

1,200Passes
1,100Fails

A file that reports 1,200 passes. One that reports 1,100 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_07.00.a,r0260,c0040,} <= {D_07.00.a,r0240,c0040,}

The next five:

{D_07.00.a,r0260,c0150,} <= {D_07.00.a,r0240,c0150,}{D_07.00.a,r0260,c0020,} <= {D_07.00.a,r0240,c0020,}{D_07.00.a,r0260,c0060,} <= {D_07.00.a,r0240,c0060,}{D_07.00.a,r0260,c0160,} <= {D_07.00.a,r0240,c0160,}{D_07.00.a,r0260,c0120,} <= {D_07.00.a,r0240,c0120,}

And 5 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.