Validation rule v0853_m - Framework release 2.8

In tables F10.00 and F11.01 should the notional amount of derivatives be reported if the fair value is equal to zero?

Regarding validation rule v0853_m, if {c030} != 0 then {c010} != 0 or {c020} != 0, the Notional amount of the derivatives in tables should reconcile with the aforementioned condition. This means that if the Notional amount of a derivative (c30) is different to zero (0), then the carrying amount (c10 or c20) should be different to zero. However Annex V, and especially paragraph 134,indicates that : “The column ‘Notional amount’ of derivatives shall include, for each line item, the sum of the notional amounts of all contracts in which the institution is counterparty, irrespective of whether the derivatives are considered assets or liabilities on the face of the balance sheet or are not booked on-balance sheet. All notional amounts shall be reported regardless whether the fair value of derivatives is positive, negative or equal to zero”.