v22331_s (IRRBB) - non-negative rule not applicable to some rows

EBA Q&A 2024_7248 · Rejected question

Question

Validation rule v22331_s ({J 03.00} >= 0) should not be applied on rows r0140, r0160, r0170, r0470, r0490, r0500 for column c030 (Level of EVE - Baseline scenario). Could you pls adjust the validation rule?

Background on the question

According to Reporting instructions: Asset side: derivatives held under hedge accounting regime under the applicable accounting framework whereby the hedged item is an interest-rate sensitive asset. The hedging instrument related to the asset is sometimes positive, sometimes negative. This means the >=0 rule is not always valid. Liability side: derivatives held under hedge accounting regime under the applicable accounting framework whereby the hedged item is an interest-rate sensitive liability. The hedging instrument related to the liability is sometimes positive, sometimes negative. This means the >=0 rule is not always valid.

Answer

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 rule.

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