The rule in plain words
Transfers from stage 1 directly to stage 3 cannot be more than total transfers to stage 3.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Transfers from stage 1 directly to stage 3 <= Total transfers to stage 3
What to do if your filing fails it
- 01Open the template below and find the cells the rule reads.
- 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.
- 03EBA compares the values exactly here: there is no rounding tolerance.
- 04It runs only when your filing indicators mark C 117.00 as reported.
- 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 by staging (C 117.00)
Columns
- 0140Total transfers to stage 3
- 0150Transfers from stage 1 directly to stage 3
A worked example
The first of its checks, with simple numbers.
Illustrative values
Transfers from stage 1 directly to stage 31,200
What the rule then expects
Total transfers to stage 3 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 writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{C_117.00,,c0150,} <= {C_117.00,,c0140,}Other rules on C 117.00
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.