Our query refers to the EBA v3900_s validation rule of template F 02.00, which despite being non-blocking, we have to justify the module as there are negative amounts. We understand that there may be situations in which the reversal of expenses or income for interests or commissions of the current exercise exceed the expenses or income of the same period. In this situation a negative quantity should be allowed to be reported.

We understand that both interest income on liabilities (row 0085) and interest expense on assets (row 0145) following the indications of the annex V, part 1, table 1 to Regulation (EU) 2021/451: Debit and credit agreement and on the sign in positive and negative amounts could have a negative amount reported to the include reversals. This situation may happen in the first months of the year in which the accumulated balance of the year in the income statement does not have enough balance to offset the reversals.

There indeed can be cases where some amounts in F 02.00 can be negative, for instance when the reversal of expenses or income for interests or commissions of the current exercise exceed the expenses or income of the same period. However, these cases are acceptable as the status of the validation rule v3900_s is 'Warning'. Negative amounts would be simply accepted when an appropriate justification is provided by the submitter.