v8805_m - Overarching arrangement reference required for subsequent or associated arrangements (B_02.01)

Official expression (EBA, verbatim)

with {tB_02.01, default: 0, interval: false}:if({c0020} = [eba_CO:x3]) then (not (isnull ({c0030}))) endif

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: empty (NULL).

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).

c0020 (Type of contractual arrangement) takes one of the 3 codes of the LISTB02010020 dictionary: eba_CO:x1 (Standalone arrangement), eba_CO:x2 (Overarching arrangement), eba_CO:x3 (Subsequent or associated arrangement). The rule looks at each row: if c0020 holds eba_CO:x3, then c0030 (Overarching contractual arrangement reference number) must be filled - a subsequent or associated arrangement has to point at its overarching arrangement. With eba_CO:x1 or eba_CO:x2 there is no such requirement. If c0020 itself is empty, this rule does not fire - a missing c0020 is the business of the row-completeness rule v8868_m.

The default: 0 token in the with clause comes from the XBRL notation; in the plain-csv register an empty c0030 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 arrangement was typed as eba_CO:x3 (subsequent or associated), but the reference of the overarching arrangement was never entered in c0030.
• The overarching arrangement's reference number was not at hand when the row was created and the cell stayed empty.
• c0020 holds eba_CO:x3 although the arrangement is standalone (eba_CO:x1) - the wrong type makes c0030 required.

How to fix it, step by step

1. Open template B_02.01 and find the flagged row. The finding gives the row number and the key value: c0010 (Contractual arrangement reference number).
2. Check c0020 (Type of contractual arrangement). If the arrangement really is subsequent or associated (eba_CO:x3), enter the reference number of its overarching arrangement in c0030 - the same reference that identifies the overarching arrangement in c0010 of its own row.
3. If the type is wrong, correct c0020 to eba_CO:x1 (Standalone arrangement) or eba_CO:x2 (Overarching arrangement) - with those codes this rule does not require c0030.
4. Run the validation again and confirm the v8805_m warning for that row is gone.

Example: fails vs passes

Fails - a subsequent or associated arrangement without the overarching reference; the finding points at column c0030 of this row:

c0010 (Contractual arrangement reference number)	c0020 (Type of contractual arrangement)	c0030 (Overarching contractual arrangement reference number)
CTR-0003	eba_CO:x3	(empty)

Passes - the reference of the overarching arrangement is filled:

c0010 (Contractual arrangement reference number)	c0020 (Type of contractual arrangement)	c0030 (Overarching contractual arrangement reference number)
CTR-0003	eba_CO:x3	CTR-0002

Also passes - a standalone arrangement without the reference:

c0010 (Contractual arrangement reference number)	c0020 (Type of contractual arrangement)	c0030 (Overarching contractual arrangement reference number)
CTR-0001	eba_CO:x1	(empty)

Also passes (edge case) - c0020 empty: the condition of this rule is not met (the missing type itself is flagged by v8868_m).

Related rules

• v22912_m - a semantic duplicate of this rule (the same condition: c0020 = eba_CO:x3 requires c0030), listed separately and inactive on the current EBA list; in the current cycle only v8805_m runs.
• v8868_m - row-completeness guard of c0020 (Type of contractual arrangement), the column this rule's condition reads.