We don’t understand this validation rule which stipulates that amounts recorded in FIN 11.1 should be positive. Notably, the control indicates that the portfolio hedge on the fair value of the interest rate risk exposure (row 480 / column 010) should be positive or zero. Indeed, in accordance with the §89A of IAS 39 (below) mentioned as a reference in the templates, the fair value changes of the hedged item can be positive or negative because they should be classified at the same location as the hedged instruments. The hedge being symmetrical to the hedged item, it is the same for the hedging derivatives. IAS 39 - For a fair value hedge of the interest rate exposure of a portion of a portfolio of financial assets or financial liabilities (and only in such a hedge), the requirement in paragraph 89(b) may be met by presenting the gain or loss attributable to the hedged item either: (a) in a single separate line item within assets, for those repricing time periods for which the hedged item is an asset; or (b) in a single separate line item within liabilities, for those repricing time periods for which the hedged item is a liability.