The check v5697_s doesn’t seems to be relevant in the case where gross carrying amount only result from the cumulative change in fair value of hedged items where hedged items are loan comitment given.
If the cumulative change in fair value of hedged commitment is negative, the gross carrying amount to report is negative and the check v5697 can't be respected.
Is it possible to desactived the check v5697_s ?
[IFRS9 6.5.8] where a hedge item is an unrecognised firm committment (or a component thereof), the cumulative change in fair value of the hedged item subsequent to it designation is recognised as an asset or liability with a corresponding gain or loss recognised in profit or loss.
[IFRS9 6.5.9], When a hedged item in a fair value hedge is a firm commitment (or a component thereof) to acquire an asset or assume a liability, the initial carrying amount of the asset or the liability that results from the entity meeting the firm commitment is adjusted to include the cumulative change in the fair value of the hedged item that was recognised in the statement of financial position.
the check v5697_s requires the gross carrying amount to be positive. But there are cases where it is negative, in accordance with IFRS standards.
his question has been rejected because the question is not sufficiently clear, since it mentions the loan commitment given that are not in the scope of the template F 20.04 to which the validation rule v5697_s refers.
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