EBU Single Rulebook Q&A 13 August 2015 2015_2215 Consistency between validation rule V3933 and paragraph IAS39 - 89A

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European Union · · · 13-12-2019

Could you explicit the reasons of the validation rule V3933, taking account of paragraph IAS39 - 89A, mentioned in the template? We don’t understand this validation rule which stipulates that amounts recorded in FIN 11.1 should be positive. Notably, the control indicates that the portfolio hedge on the fair value of the interest rate risk exposure (row 480 / column 010) should be positive or zero.

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