v23716_s - Annual expense or estimated cost must not be negative (B_02.01)

Official expression (EBA, verbatim)

with {tB_02.01, default: null, interval: false}: {c0050} >= 0

Precondition (verbatim): {v_B_02.01} - the rule is evaluated only when template B_02.01 is part of the filing (its filing indicator is true).

Description in the EBA artifact (verbatim): "with {tB_02.01, default: null, interval: false}: {c0050} >= 0"

What this rule checks

Template B_02.01 (Contractual arrangements - General Information) has one row per contractual arrangement. The row key is c0010 (Contractual arrangement reference number).

The rule looks at c0050 (Annual expense or estimated cost of the contractual arrangement for the past year): when the cell is filled, the value must be greater than or equal to 0. The boundary passes: exactly 0 is a valid value (the comparison is >=, not >). When c0050 is empty, this rule does not fire - whether c0050 must be filled is guarded by v8866_m.

This is a warning-level check (layer W2, severity: warning). It does not technically block or reject a filing at the ESAs - a technical rejection can only be caused by the structural file checks (STRUCT layer). A violation shows up as a warning in the validation feedback. The rule is active on the current EBA validation rules list (status as of 2026-06-23).

Most common causes

• The value was pasted with a minus sign.
• A formula in the source sheet produced a negative number and the result was exported as-is.
• A correction or adjustment value was entered instead of the annual cost amount.

How to fix it, step by step

1. Open template B_02.01 and find the flagged row. The finding gives the row number, the key value (c0010) and the offending value from c0050.
2. Enter the annual expense or estimated cost as a non-negative number in c0050. Zero is allowed.
3. Run the validation again and confirm the v23716_s warning for that row is gone.

Example: fails vs passes

Fails - a negative value; the finding points at column c0050 and carries the offending value:

c0010 (Contractual arrangement reference number)	c0020 (Type of contractual arrangement)	c0050 (Annual expense or estimated cost of the contractual arrangement for the past year)
CTR-0001	eba_CO:x1	-5000

Passes (boundary) - exactly zero:

c0010 (Contractual arrangement reference number)	c0020 (Type of contractual arrangement)	c0050 (Annual expense or estimated cost of the contractual arrangement for the past year)
CTR-0001	eba_CO:x1	0

Also passes - a positive value:

c0010 (Contractual arrangement reference number)	c0020 (Type of contractual arrangement)	c0050 (Annual expense or estimated cost of the contractual arrangement for the past year)
CTR-0001	eba_CO:x1	58391

Related rules

• v8866_m - row-completeness guard of the same column: c0050 on B_02.01.
• v22913_s - the only other sign-family rule: the same >= 0 check on c0110 (Value of total assets - of the financial entity) of B_01.02.