The rule in plain words

Mining and quarrying must equal these five added up:

B.05 - Mining of coal and lignite
B.06 - Extraction of crude petroleum and natural gas
B.07 - Mining of metal ores
B.08 - other mining and quarrying
B.09 - Mining support service activities

EBA checks it for 14 columns, from gross carrying amount (Mln EUR) (0010) to > 20 years (0150). That makes 14 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.

GHG financed emissions (scope 1, scope 2 and scope 3 emissions of the counterparty) (in tons of CO2 equivalent): B - Mining and quarrying = B.05 - Mining of coal and lignite + B.06 - Extraction of crude petroleum and natural gas + B.07 - Mining of metal ores + B.08 - Other mining and quarrying + B.09 - Mining support service activities

What to do if your filing fails it

01Open the template below and find the cells the rule reads.
02Add up the parts in your file and compare the result with the total.
03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
05It runs only when your filing indicators mark D 01.00 as reported.
06This 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

0030B - Mining and quarrying
0040B.05 - Mining of coal and lignite
0050B.06 - Extraction of crude petroleum and natural gas
0060B.07 - Mining of metal ores
0070B.08 - Other mining and quarrying
0080B.09 - Mining support service activities

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
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

B.05 - Mining of coal and lignite1,200

B.06 - Extraction of crude petroleum and natural gas800

B.07 - Mining of metal ores450

B.08 - other mining and quarrying300

B.09 - Mining support service activities150

Together2,900

What the rule then expects

Mining and quarrying must then be 2,900.

2,900Passes

3,000Fails

A file that reports 2,900 passes. One that reports 3,000 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,r0030,c0090,} = {D_01.00,r0040,c0090,} + {D_01.00,r0050,c0090,} + {D_01.00,r0060,c0090,} + {D_01.00,r0070,c0090,} + {D_01.00,r0080,c0090,}

The next five:

{D_01.00,r0030,c0140,} = {D_01.00,r0040,c0140,} + {D_01.00,r0050,c0140,} + {D_01.00,r0060,c0140,} + {D_01.00,r0070,c0140,} + {D_01.00,r0080,c0140,}

{D_01.00,r0030,c0120,} = {D_01.00,r0040,c0120,} + {D_01.00,r0050,c0120,} + {D_01.00,r0060,c0120,} + {D_01.00,r0070,c0120,} + {D_01.00,r0080,c0120,}

{D_01.00,r0030,c0150,} = {D_01.00,r0040,c0150,} + {D_01.00,r0050,c0150,} + {D_01.00,r0060,c0150,} + {D_01.00,r0070,c0150,} + {D_01.00,r0080,c0150,}

{D_01.00,r0030,c0060,} = {D_01.00,r0040,c0060,} + {D_01.00,r0050,c0060,} + {D_01.00,r0060,c0060,} + {D_01.00,r0070,c0060,} + {D_01.00,r0080,c0060,}

{D_01.00,r0030,c0100,} = {D_01.00,r0040,c0100,} + {D_01.00,r0050,c0100,} + {D_01.00,r0060,c0100,} + {D_01.00,r0070,c0100,} + {D_01.00,r0080,c0100,}

And 8 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.

Mining and quarrying must equal the sum of its five parts (row 0030, EBA rule v89441_m)

The rule in plain words

What to do if your filing fails it

The cells it reads

A worked example

Other rules on D 01.00