The rule in plain words

Manufacturing must equal these 24 added up:

C.10 - Manufacture of food products
C.11 - Manufacture of beverages
C.12 - Manufacture of tobacco products
C.13 - Manufacture of textiles
C.14 - Manufacture of wearing apparel
C.15 - Manufacture of leather and related products
C.16 - Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials
C.17 - Manufacture of paper and paper products
C.18 - Printing and reproduction of recorded media
C.19 - Manufacture of coke and refined petroleum products
C.20 - Manufacture of chemicals and chemical products
C.21 - Manufacture of basic pharmaceutical products and pharmaceutical preparations
C.22 - Manufacture of rubber products
C.23 - Manufacture of other non-metallic mineral products
C.24 - Manufacture of basic metals
C.25 - Manufacture of fabricated metal products, except machinery and equipment
C.26 - Manufacture of computer, electronic and optical products
C.27 - Manufacture of electrical equipment
C.28 - Manufacture of machinery and equipment n.e.c.
C.29 - Manufacture of motor vehicles, trailers and semi-trailers
C.30 - Manufacture of other transport equipment
C.31 - Manufacture of furniture
C.32 - other manufacturing
C.33 - repair and installation of machinery and equipment

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.

Of which non-performing exposures: C - Manufacturing = C.10 - Manufacture of food products + C.11 - Manufacture of beverages + C.12 - Manufacture of tobacco products + C.13 - Manufacture of textiles + C.14 - Manufacture of wearing apparel + C.15 - Manufacture of leather and related products + C.16 - Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials + C.17 - Manufacture of paper and paper products + C.18 - Printing and reproduction of recorded media + C.19 - Manufacture of coke and refined petroleum products + C.20 - Manufacture of chemicals and chemical products + C.21 - Manufacture of basic pharmaceutical products and pharmaceutical preparations + C.22 - Manufacture of rubber products + C.23 - Manufacture of other non-metallic mineral products + C.24 - Manufacture of basic metals + C.25 - Manufacture of fabricated metal products, except machinery and equipment + C.26 - Manufacture of computer, electronic and optical products + C.27 - Manufacture of electrical equipment + C.28 - Manufacture of machinery and equipment n.e.c. + C.29 - Manufacture of motor vehicles, trailers and semi-trailers + C.30 - Manufacture of other transport equipment + C.31 - Manufacture of furniture + C.32 - Other manufacturing + C.33 - Repair and installation of machinery and equipment

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

0090C - Manufacturing
0100C.10 - Manufacture of food products
0110C.11 - Manufacture of beverages
0120C.12 - Manufacture of tobacco products
0130C.13 - Manufacture of textiles
0140C.14 - Manufacture of wearing apparel
0150C.15 - Manufacture of leather and related products
0160C.16 - Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials
0170C.17 - Manufacture of paper and paper products
0180C.18 - Printing and reproduction of recorded media
0190C.19 - Manufacture of coke and refined petroleum products
0200C.20 - Manufacture of chemicals and chemical products
0210C.21 - Manufacture of basic pharmaceutical products and pharmaceutical preparations
0220C.22 - Manufacture of rubber products
0230C.23 - Manufacture of other non-metallic mineral products
0240C.24 - Manufacture of basic metals
0250C.25 - Manufacture of fabricated metal products, except machinery and equipment
0260C.26 - Manufacture of computer, electronic and optical products
0270C.27 - Manufacture of electrical equipment
0280C.28 - Manufacture of machinery and equipment n.e.c.
0290C.29 - Manufacture of motor vehicles, trailers and semi-trailers
0300C.30 - Manufacture of other transport equipment
0310C.31 - Manufacture of furniture
0320C.32 - Other manufacturing
0330C.33 - Repair and installation of machinery and equipment

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

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,r0090,c0080,} = {D_01.00,r0100,c0080,} + {D_01.00,r0110,c0080,} + {D_01.00,r0120,c0080,} + {D_01.00,r0130,c0080,} + {D_01.00,r0140,c0080,} + {D_01.00,r0150,c0080,} + {D_01.00,r0160,c0080,} + {D_01.00,r0170,c0080,} + {D_01.00,r0180,c0080,} + {D_01.00,r0190,c0080,} + {D_01.00,r0200,c0080,} + {D_01.00,r0210,c0080,} + {D_01.00,r0220,c0080,} + {D_01.00,r0230,c0080,} + {D_01.00,r0240,c0080,} + {D_01.00,r0250,c0080,} + {D_01.00,r0260,c0080,} + {D_01.00,r0270,c0080,} + {D_01.00,r0280,c0080,} + {D_01.00,r0290,c0080,} + {D_01.00,r0300,c0080,} + {D_01.00,r0310,c0080,} + {D_01.00,r0320,c0080,} + {D_01.00,r0330,c0080,}

The next five:

{D_01.00,r0090,c0020,} = {D_01.00,r0100,c0020,} + {D_01.00,r0110,c0020,} + {D_01.00,r0120,c0020,} + {D_01.00,r0130,c0020,} + {D_01.00,r0140,c0020,} + {D_01.00,r0150,c0020,} + {D_01.00,r0160,c0020,} + {D_01.00,r0170,c0020,} + {D_01.00,r0180,c0020,} + {D_01.00,r0190,c0020,} + {D_01.00,r0200,c0020,} + {D_01.00,r0210,c0020,} + {D_01.00,r0220,c0020,} + {D_01.00,r0230,c0020,} + {D_01.00,r0240,c0020,} + {D_01.00,r0250,c0020,} + {D_01.00,r0260,c0020,} + {D_01.00,r0270,c0020,} + {D_01.00,r0280,c0020,} + {D_01.00,r0290,c0020,} + {D_01.00,r0300,c0020,} + {D_01.00,r0310,c0020,} + {D_01.00,r0320,c0020,} + {D_01.00,r0330,c0020,}

{D_01.00,r0090,c0100,} = {D_01.00,r0100,c0100,} + {D_01.00,r0110,c0100,} + {D_01.00,r0120,c0100,} + {D_01.00,r0130,c0100,} + {D_01.00,r0140,c0100,} + {D_01.00,r0150,c0100,} + {D_01.00,r0160,c0100,} + {D_01.00,r0170,c0100,} + {D_01.00,r0180,c0100,} + {D_01.00,r0190,c0100,} + {D_01.00,r0200,c0100,} + {D_01.00,r0210,c0100,} + {D_01.00,r0220,c0100,} + {D_01.00,r0230,c0100,} + {D_01.00,r0240,c0100,} + {D_01.00,r0250,c0100,} + {D_01.00,r0260,c0100,} + {D_01.00,r0270,c0100,} + {D_01.00,r0280,c0100,} + {D_01.00,r0290,c0100,} + {D_01.00,r0300,c0100,} + {D_01.00,r0310,c0100,} + {D_01.00,r0320,c0100,} + {D_01.00,r0330,c0100,}

{D_01.00,r0090,c0150,} = {D_01.00,r0100,c0150,} + {D_01.00,r0110,c0150,} + {D_01.00,r0120,c0150,} + {D_01.00,r0130,c0150,} + {D_01.00,r0140,c0150,} + {D_01.00,r0150,c0150,} + {D_01.00,r0160,c0150,} + {D_01.00,r0170,c0150,} + {D_01.00,r0180,c0150,} + {D_01.00,r0190,c0150,} + {D_01.00,r0200,c0150,} + {D_01.00,r0210,c0150,} + {D_01.00,r0220,c0150,} + {D_01.00,r0230,c0150,} + {D_01.00,r0240,c0150,} + {D_01.00,r0250,c0150,} + {D_01.00,r0260,c0150,} + {D_01.00,r0270,c0150,} + {D_01.00,r0280,c0150,} + {D_01.00,r0290,c0150,} + {D_01.00,r0300,c0150,} + {D_01.00,r0310,c0150,} + {D_01.00,r0320,c0150,} + {D_01.00,r0330,c0150,}

{D_01.00,r0090,c0050,} = {D_01.00,r0100,c0050,} + {D_01.00,r0110,c0050,} + {D_01.00,r0120,c0050,} + {D_01.00,r0130,c0050,} + {D_01.00,r0140,c0050,} + {D_01.00,r0150,c0050,} + {D_01.00,r0160,c0050,} + {D_01.00,r0170,c0050,} + {D_01.00,r0180,c0050,} + {D_01.00,r0190,c0050,} + {D_01.00,r0200,c0050,} + {D_01.00,r0210,c0050,} + {D_01.00,r0220,c0050,} + {D_01.00,r0230,c0050,} + {D_01.00,r0240,c0050,} + {D_01.00,r0250,c0050,} + {D_01.00,r0260,c0050,} + {D_01.00,r0270,c0050,} + {D_01.00,r0280,c0050,} + {D_01.00,r0290,c0050,} + {D_01.00,r0300,c0050,} + {D_01.00,r0310,c0050,} + {D_01.00,r0320,c0050,} + {D_01.00,r0330,c0050,}

{D_01.00,r0090,c0090,} = {D_01.00,r0100,c0090,} + {D_01.00,r0110,c0090,} + {D_01.00,r0120,c0090,} + {D_01.00,r0130,c0090,} + {D_01.00,r0140,c0090,} + {D_01.00,r0150,c0090,} + {D_01.00,r0160,c0090,} + {D_01.00,r0170,c0090,} + {D_01.00,r0180,c0090,} + {D_01.00,r0190,c0090,} + {D_01.00,r0200,c0090,} + {D_01.00,r0210,c0090,} + {D_01.00,r0220,c0090,} + {D_01.00,r0230,c0090,} + {D_01.00,r0240,c0090,} + {D_01.00,r0250,c0090,} + {D_01.00,r0260,c0090,} + {D_01.00,r0270,c0090,} + {D_01.00,r0280,c0090,} + {D_01.00,r0290,c0090,} + {D_01.00,r0300,c0090,} + {D_01.00,r0310,c0090,} + {D_01.00,r0320,c0090,} + {D_01.00,r0330,c0090,}

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.

Manufacturing must equal the sum of its 24 parts (EBA rule v89442_m)

The rule in plain words

What to do if your filing fails it

The cells it reads

Other rules on D 01.00