Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The cell cannot be more than 0.1 (EBA rule v16277_m)

A warning in the benchmarking of IFRS 9 models return (SBP IFRS 9), on template C 118.00, details on macroeconomic scenarios per GDP area code.

Check your file against this ruleWhat to do if it fails

The rule in plain words

The cell cannot be more than 0.1.

EBA checks it for ten columns, from GDP growth 0 - 12 months (0100) to GDP growth - 108 - 120 months (0190). That makes ten 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.

GDP growth - 96 - 108 months: GDP growth - 96 - 108 months <= 0.1

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 118.00 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 macroeconomic scenarios per GDP area code (C 118.00)

Columns

  • 0100GDP growth 0 - 12 months
  • 0110GDP growth - 12 - 24 months
  • 0120GDP growth - 24 - 36 months
  • 0130GDP growth - 36 - 48 months
  • 0140GDP growth - 48 - 60 months
  • 0150GDP growth - 60 - 72 months
  • 0160GDP growth - 72 - 84 months
  • 0170GDP growth - 84 - 96 months
  • 0180GDP growth - 96 - 108 months
  • 0190GDP growth - 108 - 120 months
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_118.00,,c0180,} <= 0.1

The next five:

{C_118.00,,c0160,} <= 0.1{C_118.00,,c0150,} <= 0.1{C_118.00,,c0170,} <= 0.1{C_118.00,,c0110,} <= 0.1{C_118.00,,c0190,} <= 0.1

And 4 more, the same formula for the other cells it covers.

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.