Assume a life insurance undertaking holds a bank overdraft of 1m (in reporting currency), which is solely attributable to unit-linked contracts. Following EIOPA Q&A ID 183, the overdraft should contribute negatively to Assets held for index-linked and unit-linked contracts (R0220) in the Solvency II balance sheet (template S.02.01). Is it correct that this same overdraft must also be reported in the List of assets (template S.06.02) with a total Solvency II amount (C0170) of –1m, even though this treatment appears to breach the automated validation rules starting with BV733 under Taxonomy 2.8.2, which do not accept negative asset values? Could you please clarify whether: 1. Negative Solvency II amounts are permissible in S.06.02 for bank overdrafts linked to index-linked or unit-linked business; or 2. An alternative reporting approach should be applied to satisfy both Q&A 183 and the validation rules?