Question
The validation rule v1044_m requires that for template F 16.03 the following condition is fulfilled: {r090} = sum(r010-080). However, in taxonomy v2.7 template F 16.03 has been amended: row 015 (of which: Economic hedges with use of the fair value option) has been added. Is the validation rule v1044_m still valid?
Background on the question
A row was added to template F 16.3 but there has been no amendment of the validation rule for the template.
Answer
The row 015 added to template F 16.03 of Annexes III and IV to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) by Regulation (EU) 2017/1443 is a memorandum item that should not be considered in the totals; therefore the formula for the calculation of the totals as defined by v1044_m will be amended in order not to take r015 into consideration.