EBU Single Rulebook Q&A 10 May 2022 2022_6446 v6341_m: Assets and liabilities at FV excluded because of partial impact on CET1 - Hedge accounting

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European Union · · · 25-08-2023

Is validation rule v6341_m correct? Where the fair-valued assets and liabilities excluded because of the partial impact of hedge accounting on the CET1 are higher than the total fair-valued liabilities of derivatives used for hedge accounting in C 32.01, the fair-valued liabilities in row 0010, column 0140 are lower than the 'of which: trading book liabilities' in row 0020, column 0140 of C 32.02.

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