v8825_m - Reason required when the provider is not or hardly substitutable (B_07.01)

Official expression (EBA, verbatim)

with {tB_07.01, default:0, interval: false}: if {c0050} = [eba_ZZ:x959] or {c0050} = [eba_ZZ:x960] then (not (isnull ({c0060}))) endif

Precondition (verbatim): {v_B_07.01} - the rule is evaluated only when template B_07.01 is part of the filing (its filing indicator is true).

Description in the EBA artifact: empty (NULL).

What this rule checks

Template B_07.01 (Assessment of the ICT services) has one row per combination of contractual arrangement, ICT third-party service provider and type of ICT service. The row key has three parts: c0010 (Contractual arrangement reference number), c0020 (Identification code of the ICT third-party service provider) and c0040 (Type of ICT services).

c0050 (Substitutability of the ICT third-party service provider) takes one code of the LISTB07010050 dictionary: eba_ZZ:x959 (Not substitutable), eba_ZZ:x960 (Highly complex substitutability), eba_ZZ:x961 (Medium complexity in terms of substitutability), eba_ZZ:x962 (Easily substitutable). The rule looks at each row: if c0050 is eba_ZZ:x959 or eba_ZZ:x960, then c0060 (Reason if the ICT third-party service provider is considered not substitutable or difficult to be substitutable) must be filled. With eba_ZZ:x961, eba_ZZ:x962 or an empty c0050 the rule requires nothing.

c0060 takes one code of the LISTB07010060 dictionary: eba_ZZ:x963 (Lack of real alternatives), eba_ZZ:x964 (Difficulties in migrating or reintegrating), eba_ZZ:x965 (Lack of real alternatives and difficulties in migrating or reintegrating). Note that the reason dictionary (x963-x965) is different from the assessment dictionary (x959-x962). The default:0 token in the with clause comes from the XBRL notation. In the plain-csv register an empty c0060 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

• c0050 was set to eba_ZZ:x959 or eba_ZZ:x960 and the reason cell (c0060) was left empty.
• The assessment in c0050 was changed later (for example from x962 to x959) and c0060 was not updated.
• An assessment code (x959-x962) was entered in c0060 instead of a reason code (x963-x965) and was cleared during cleanup.

How to fix it, step by step

1. Open template B_07.01 and find the flagged row. The finding gives the row number and the three-part key: c0010 (Contractual arrangement reference number), c0020 (Identification code of the ICT third-party service provider) and c0040 (Type of ICT services).
2. If c0050 correctly says eba_ZZ:x959 or eba_ZZ:x960, pick a reason in c0060: eba_ZZ:x963 (Lack of real alternatives), eba_ZZ:x964 (Difficulties in migrating or reintegrating) or eba_ZZ:x965 (both combined).
3. If c0050 holds the wrong code and the assessment is eba_ZZ:x961 or eba_ZZ:x962, correct c0050 - then this rule does not require c0060.
4. Run the validation again and confirm the v8825_m warning for that row is gone.

Example: fails vs passes

Fails - not substitutable without a reason; the finding points at column c0060 of this row:

c0010 (Contractual arrangement reference number)	c0020 (Identification code of the ICT third-party service provider)	c0040 (Type of ICT services)	c0050 (Substitutability of the ICT third-party service provider)	c0060 (Reason if the ICT third-party service provider is considered not substitutable or difficult to be substitutable)
CTR-0001	549300Q5EH2NP82EPE32	eba_TA:S19	eba_ZZ:x959	(empty)

Passes - highly complex substitutability with a reason:

c0010 (Contractual arrangement reference number)	c0020 (Identification code of the ICT third-party service provider)	c0040 (Type of ICT services)	c0050 (Substitutability of the ICT third-party service provider)	c0060 (Reason if the ICT third-party service provider is considered not substitutable or difficult to be substitutable)
CTR-0001	549300Q5EH2NP82EPE32	eba_TA:S19	eba_ZZ:x960	eba_ZZ:x964

Also passes - easily substitutable without a reason:

c0010 (Contractual arrangement reference number)	c0020 (Identification code of the ICT third-party service provider)	c0040 (Type of ICT services)	c0050 (Substitutability of the ICT third-party service provider)	c0060 (Reason if the ICT third-party service provider is considered not substitutable or difficult to be substitutable)
CTR-0001	549300Q5EH2NP82EPE32	eba_TA:S19	eba_ZZ:x962	(empty)

Related rules

• v88889_m - row-completeness on the same template: any assessment data requires the alternative-providers answer (c0110).
• v8884_m to v8888_m - the row-completeness family on B_07.01 (v8887_m is inactive on the current EBA list).
• e23681_e - existence rule on B_07.01 (inactive on the current EBA list).