v8803_m - Currency required when the value of total assets is reported (B_01.02)

Official expression (EBA, verbatim)

with {tB_01.02, default: 0, interval: false}: if (not (isnull ({c0110}))) then (not (isnull ({c0100}))) endif

Precondition (verbatim): {v_B_01.02} - the rule is evaluated only when template B_01.02 is part of the filing (its filing indicator is true).

Description in the EBA artifact: empty (NULL).

What this rule checks

Template B_01.02 (List of entities within the scope of the register of information) has one row per entity within the scope of the Register of Information (RoI). The row key is c0010 (LEI of the entity).

The rule looks at each row: if c0110 (Value of total assets - of the financial entity) is filled, then c0100 (Currency) must be filled as well. In the annotated layout c0100 is bound to the property "Currency used for the preparation of the entity's financial statements"; the cell takes a dictionary currency code (the LISTCURRENCY list, 166 codes in the eba-4.0-errata5 taxonomy, for example eba_CU:ALL). With an empty c0110 the rule does not fire. The pair is one-directional: a filled c0100 with an empty c0110 does not violate this rule. This is the only rule that requires c0100 - whether c0110 itself must be filled is guarded by the conditional rule v8804_m.

The default: 0 token in the with clause comes from the XBRL notation; in the plain-csv register an empty cell counts as missing - that is when the rule fires.

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 of total assets was entered in c0110 and the currency cell c0100 was left empty.
• The amount was pasted from another sheet without the accompanying currency code.
• A column shift in a CSV or Excel export left c0100 empty and moved values into neighbouring columns.

How to fix it, step by step

1. Open template B_01.02 and find the flagged row. The finding gives the row number and the key value: c0010 (LEI of the entity).
2. Enter the currency in c0100 (Currency) as a dictionary code (for example eba_CU:ALL); the value in c0110 stays as it is.
3. If c0110 was filled by mistake, clear both cells instead - with an empty c0110 this rule does not fire. Note that for rows whose entity type is not one of the two non-financial codes, v8804_m requires c0110 to be filled.
4. Run the validation again and confirm the v8803_m warning for that row is gone.

Example: fails vs passes

Fails - the value of total assets is reported without a currency; the finding points at column c0100 of this row:

c0010 (LEI of the entity)	c0020 (Name of the entity)	c0100 (Currency)	c0110 (Value of total assets - of the financial entity)
549300Q5EH2NP82EPE32	Bank Testowy A	(empty)	78134

Passes - the currency accompanies the amount:

c0010 (LEI of the entity)	c0020 (Name of the entity)	c0100 (Currency)	c0110 (Value of total assets - of the financial entity)
549300Q5EH2NP82EPE32	Bank Testowy A	eba_CU:ALL	78134

Also passes (edge case) - both cells empty: with an empty c0110 the condition never activates (whether c0110 must be filled for financial entities is the business of v8804_m).

Related rules

• v8804_m - the sibling conditional rule on the same pair of columns: c0110 (Value of total assets - of the financial entity) is required when the entity type in c0040 is not one of the two non-financial codes.
• v22913_s - a filled c0110 must not be negative.
• v8824_m - the one-directional currency-with-amount analogue on B_05.01; inactive on the current EBA list.