According to the instructions from SRB, “T 09.00 – Other Non-Financial Liabilities” includes provisions, tax liabilities and deferred income, etc.

The validation rule v09343_a determines that only r0170 (Employee liabilities) and r0390 (Non-financial liabilities) can be included in T 09.00-c0020. This makes it impossible for the accounting of the values in r0190 (Tax and social security authorities’ liabilities, if preferred). From the instructions it is understood this should be specified in T 09.00.

In T 09.00-c0020 in Annotated Table Layout 2.10 there is no such limitation stated. Instead, several more rows are named as possible. There is also no such corresponding validation rule for “T 06.01 – Other Financial Liabilities”.

The entries in T 09.00 connects to “Z 02.00 – Liability structure (LIAB)”, which is reported quarterly within the framework of MREL-follow-up. Therefore the distribution between the entries in Z 02.00 can be affected by the validation rule, even if T 09.00 is reported for MREL.