Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The cell cannot be more than 1 (C 115.00, column 0106, EBA rule v16272_m)

A warning in the benchmarking of IFRS 9 models return (SBP IFRS 9), on template C 115.00, details on exposures in high default portfolios.

Check your file against this ruleWhat to do if it fails

The rule in plain words

The cell cannot be more than 1.

EBA checks it for five columns: PD - 12 months - IFRS 9, PD - 12 months - IFRS 9 without overlays, PD - 12 months - IFRS 9 TTC/Unconditional, PD - 12 months - IFRS 9 - Stage 1 and PD - 12 months - IFRS 9 - Stage 2. That makes five 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.

PD - 12 months - IFRS 9 TTC/Unconditional: PD - 12 months - IFRS 9 TTC/Unconditional <= 1

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark C 115.00 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 high default portfolios (C 115.00)

Columns

  • 0100PD - 12 months - IFRS 9
  • 0105PD - 12 months - IFRS 9 without overlays
  • 0106PD - 12 months - IFRS 9 TTC/Unconditional
  • 0107PD - 12 months - IFRS 9 - Stage 1
  • 0108PD - 12 months - IFRS 9 - Stage 2
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}.

{C_115.00,,c0106,} <= 1

The next four:

{C_115.00,,c0108,} <= 1{C_115.00,,c0105,} <= 1{C_115.00,,c0100,} <= 1{C_115.00,,c0107,} <= 1

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.