Line4

1 min readSwitched off by EBA on 13 September 2026EBA reporting framework 4.2Updated 10 November 2026

Construction must equal the sum of its three parts (row 0400, EBA rule v89787_h)

A check in the environmental, social and governance risks return (ESG), on template D 01.00, banking book- Indicators of potential climate change transition risk: credit quality of exposures by sector, emissions and residual maturity.

EBA switched this rule off for filings submitted from 13 September 2026, in a quarterly update to its list of validation rules. It no longer applies, so a failure here does not count, and Line4 Check does not run it.

The rule in plain words

Construction must equal these three added up:

  • F.41 - construction of buildings
  • F.42 - Civil engineering
  • F.43 - specialised construction activities

All the values are in the accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (Mln EUR) column (0060) of D 01.00.

EBA writes it out 15 times. These words are for the first; the others are the same rule on other cells.

The template it checks

Banking book- Indicators of potential climate change transition risk: credit quality of exposures by sector, emissions and residual maturity (D 01.00)

Rows

  • 0400F - Construction
  • 0410F.41 - Construction of buildings
  • 0420F.42 - Civil engineering
  • 0430F.43 - Specialised construction activities

Column

  • 0060Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (Mln EUR)
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,r0400,c0060,} = {D_01.00,r0410,c0060,} + {D_01.00,r0420,c0060,} + {D_01.00,r0430,c0060,}

And 14 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.