v8804_m - Value of total assets required for financial entities (B_01.02)

Official expression (EBA, verbatim)

with{tB_01.02, default:0, interval:false}: if({c0040} != [eba_CT:x318] and {c0040} != [eba_CT:x317]) then (not (isnull ({c0110}))) 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).

c0040 (Type of entity) takes one of the 24 codes of the LIST0102040 dictionary. Exactly two of them mark non-financial entities: eba_CT:x317 (Non-financial entity: ICT intra-group service provider) and eba_CT:x318 (Non-financial entity: Other than ICT intra-group service provider). The rule looks at each row: if c0040 holds any other code - that is, the entity is a financial entity, for example eba_CT:x12 (Credit institutions) - then c0110 (Value of total assets - of the financial entity) must be filled. With c0040 = eba_CT:x317 or eba_CT:x318, c0110 may stay empty. If c0040 itself is empty, this rule does not fire - a missing c0040 is the business of the row-completeness rule v8860_m.

The default:0 token in the with clause comes from the XBRL notation; in the plain-csv register an empty c0110 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 entity type in c0040 is a financial-entity code, but the value of total assets was never entered in c0110.
• The value was not at hand when the row was created and the cell stayed empty.
• c0040 holds a financial-entity code although the row was meant to carry one of the two non-financial codes (eba_CT:x317, eba_CT:x318).

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. Check c0040 (Type of entity). If the code there is correct and is not eba_CT:x317 or eba_CT:x318, enter the value of total assets in c0110. The value must not be negative (see v22913_s); zero is allowed.
3. If c0040 should hold one of the two non-financial codes (eba_CT:x317, eba_CT:x318), correct c0040 - with those codes this rule does not require c0110.
4. Run the validation again and confirm the v8804_m warning for that row is gone.

Example: fails vs passes

Fails - a credit institution without the value of total assets; the finding points at column c0110 of this row:

c0010 (LEI of the entity)	c0020 (Name of the entity)	c0040 (Type of entity)	c0110 (Value of total assets - of the financial entity)
549300Q5EH2NP82EPE32	Bank Testowy A	eba_CT:x12	(empty)

Passes - a credit institution with the value filled:

c0010 (LEI of the entity)	c0020 (Name of the entity)	c0040 (Type of entity)	c0110 (Value of total assets - of the financial entity)
549300Q5EH2NP82EPE32	Bank Testowy A	eba_CT:x12	78134

Also passes - a non-financial entity without the value:

c0010 (LEI of the entity)	c0020 (Name of the entity)	c0040 (Type of entity)	c0110 (Value of total assets - of the financial entity)
549300Q5EH2NP82EPE32	Serwis ICT Grupy	eba_CT:x317	(empty)

Also passes (edge case) - c0040 empty: the condition of this rule is not met (the missing type itself is flagged by v8860_m).

Related rules

• v8858_m to v8865_m - the row-completeness family on B_01.02 guards c0020-c0090. No rule of that family requires c0110 - this conditional rule is the only W2 rule on B_01.02 that requires c0110 to be filled.
• v22913_s - the value in c0110 must not be negative.
• v8860_m - row-completeness guard of c0040 (Type of entity), the column this rule's condition reads.