Row 140 column 060 is required to have a value that is less than or equal to zero. That is specified by validation rule v5016_s. In addition, the value in row 140 column 060 includes data entered into row 380 col 060. Were the value in the latter cell entered as a large positive, it is possible that the resulting figure in row 140 column 060 would be positive. Should there be a constraint placed on the value in row 380 column 060?
Whilst testing the rules of taxonomy 2.7.0.1, it was noticed that there appears to be an issue with rule v5016_s.
It is correct that {r140, c060} of template C 05.01 of Annex I to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) includes the amount reported in {r380, c060}.
v5016_s will be amended to exclude row 140.