EBU Single Rulebook Q&A 4 June 2015 2015_2034 FINREP – Reporting of accumulated changes in fair value due to credit risk and FINREP sign convention

What is the DPM sign convention for templates where accumulated impairment and accumulated changes in fair value due to credit risk are reported? Are all validation rules applicable? The sign convention for accumulated changes in fair value due to credit risk is inconsistent throughout the tables and clear guidance is needed because some validation rules contradict, for example v3968_s.