Is there a reason for validation rules RRDET_V6567_S_0001, RRDET_V6566_S_0001, and RRDET_V6327_M0001 relating to Template C 32.01 to restrict the population to positive values?
The validation rules RRDET_V6567_S_0001, RRDET_V6566_S_0001 and RRDET_V6327_M_0001 relating to Template C 32.01 do not allow for negative values. However, negative values are not in contradiction to IAS 39.89A.
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.
Hence, limitations to positive values don’t allow for correct illustration of figures in reporting Template C 32.01.
This question has been rejected because the matter it refers to has already been identified and will be considered for a forthcoming release of the respective validation rules (v3.2).