In template C 05.01 we understand that all amounts in column 060 should be positive or null. In the first versions of validation rules, the rule v3693_s confirmed this interpretation. But this validation rule is deactivated from June 2014 in validation rules file. Should this column be systematically positive or not? When will you reactivate these validation rules?
Valdation rules v2.4
According to Part I, paragraph 9 of Annex II to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), any amount that increases the own funds or the capital requirements shall be reported as a positive figure. On the contrary, any amount that reduces the total own funds or the capital requirements shall be reported as a negative figure.
This sign convention is part of the general instructions applicable for all templates which are addressed in Annex II of the ITS on Supervisory Reporting and implies that those rows of column 060 which show deductions according to final provisions are reported with a negative sign.
Accordingly, v3693_s was deactivated and amended in v2.6 of the reporting framework (applicable as of June 2017).