F 44.01 - validation rule v3985_s

Validation rule v3985_s should be revised in order to allow also negative values in row 0060 (“Other defined benefit assets”) of template F 44.01 of Annexes III and IV to Regulation (EU) 2021/451 (ITS on Supervisory Reporting). According to IAS 19.142 “an entity shall disaggregate the fair value of the plan assets into classes that distinguish the nature and risk of those assets”. Moreover, IAS 19.142 suggests distinguishing the fair value of the defined benefit plan assets between equity instruments (IAS 19.142 b)), debt instruments (IAS 19.142 c)) and derivatives (IAS 19.142 e)), among others. As template F 44.01 currently does not include a separate row for derivatives, the fair value of these assets would have to be reported as “other defined benefit plan assets” in row 0060 of template F 44.01. Since the fair value of derivatives can be negative, row 0060 should be removed from validation rule v3985_s.