Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the ten values it checks in details on exposures in high default portfolios can be negative (C 117.00, EBA rule v16311_s)

A warning in the benchmarking of IFRS 9 models return (SBP IFRS 9), on template C 117.00, details on exposures in high default portfolios by staging.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in details on exposures in high default portfolios can be negative.

EBA checks it for ten columns, from stage 1 exposures under low credit risk exemption (0020) to transfers from stage 1 directly to stage 3 (0150). 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.

Exposures in stage 2 due to quantitative triggers: Exposures in stage 2 due to quantitative triggers >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark C 117.00 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 by staging (C 117.00)

Columns

  • 0020Stage 1 exposures under Low credit risk exemption
  • 0030Low credit risk exemption threshold
  • 0040Stage 1 exposures with more than a three- fold increase in PD
  • 0050Exposures in stage 2 due to quantitative triggers
  • 0060Exposures in stage 2 due to qualitative or backstop indicators
  • 0080Additional ECL amount in case of transfer to stage 2
  • 0120Transition rate from stage 1 to stage 3
  • 0130Transition rate from stage 2 to stage 3
  • 0140Total transfers to stage 3
  • 0150Transfers from stage 1 directly to stage 3

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Exposures in stage 2 due to quantitative triggers must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

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_117.00,,c0050,} >= 0

The next five:

{C_117.00,,c0060,} >= 0{C_117.00,,c0120,} >= 0{C_117.00,,c0040,} >= 0{C_117.00,,c0130,} >= 0{C_117.00,,c0020,} >= 0

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.