FDM.2:4.4 - Build the warranted aggregate

Combine only amounts whose meaning, time, currency and inclusion rule are adequate for the receiving use. Preserve restrictions and conditional relations that can change the result. Apply the relevant reporting or specialist rule where valuation, conversion, netting or elimination is required; the group label does not supply those rules.

For a payment question, derive the debtor’s usable funds at the payment time after other relevant receipts and obligations. For a risk question, retain the exposures and dependencies needed to understand adverse scenarios. Do not silently use the risk aggregate as the payment-feasibility balance.