Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

PD, 0, 36 months cannot be more than PD, 0, 48 months (C 112.00, EBA rule v09322_m)

A warning in the benchmarking of IFRS 9 models return (SBP IFRS 9), on template C 112.00, details on exposures in low default portfolios by counterparty by economic scenario.

Check your file against this ruleWhat to do if it fails

The rule in plain words

PD - 0 - 36 months cannot be more than PD - 0 - 48 months.

How the Line4 Check report words itShow

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

PD - 0 - 36 months <= PD - 0 - 48 months

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 compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark C 112.00 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

Details on exposures in low default portfolios by counterparty by economic scenario (C 112.00)

Columns

  • 0120PD - 0 - 36 months
  • 0130PD - 0 - 48 months

A worked example

The first of its checks, with simple numbers.

Illustrative values
PD - 0 - 36 months1,200
What the rule then expects

PD - 0 - 48 months 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.

Show the rule as writtenShow

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

{C_112.00,,c0120,} <= {C_112.00,,c0130,}

Every SBP IFRS 9 rule, by template

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