The question concerns the EBA Reporting Framework 4.2, Validation Rules (March 17, 2026), rule v23166, v23167 and v903615.

v23166 concerns signs:

with {tJ_02.00, c0020, default: null, interval: false}: {(r0010, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0100, r0110, r0120, r0130, r0140, r0150, r0160, r0170, r0180, r0190, r0200, r0220, r0230, r0240, r0250, r0260, r0270, r0280, r0290, r0300, r0310, r0320, r0330, r0340, r0350, r0360, r0370, r0380, r0390, r0400, r0410, r0420, r0430, r0440, r0450, r0460, r0470, r0480, r0490, r0500, r0510, r0520, r0530)} >= 0

Duration is the sensitivity of the economic value of a position towards interest rates. In case of derivatives the economic value can be positive or negative. Therefore, duration can also be positive or negative. 

Therefore, in some cases we can not comply with the current validation rule

v23167 concerns signs:
with {tJ_02.00, c0030, default: null, interval: false}: {r0010-0560} >= 0

Under ‘Off-balance sheet assets: contingent assets’ we report the mortgage pipeline. These are forward starting loans; the notional still has to be paid out. Therefore, it is possible that the economic value of all future cashflows is negative. Per Q1 2026 this is the case (due to rising interest rate the past months). 
 

Therefore, we cannot compy with this validation rules.

v903615 concerns signs:

with {tJ_02.00, c0130, default: null, interval: false}: {(r0530, r0570, r0580, r0600, r0610, r0620, r0640)} >= 0

For derivatives it is possible that there is a negative economic value.

For Q1 reporting this is not the case. But for future reference, this could be possibility and it may be possible that we can therefore not comply with this validation rule.