Taxonomy 3.2: Is the validation rules v6576_s consistent for fair-value in short position disclosed in the cell C32.03, row 0010, 0020 and 0030, columns 0220 ?

In accordance with the instructions for columns 0170 to 0250 of template C 32.02 of Annex I to Regulation (EU) 2021/451 (ITS on Supervisory Reporting, ITS), the columns 0170 to 0250, including column 0220, are to be used to report those fair value adjustments that can be identified as addressing the same source of valuation uncertainty as the relevant AVA. In accordance with Article 8(3) of Regulation (EU) 2016/101 (RTS on Prudent Valuation, RTS), and the annex to that Regulation, fair value adjustments can be taken into consideration in the calculation of the AVA, if they can be identified as addressing the same source of valuation uncertainty as the relevant AVA and are calculated at the same level at which the relevant AVAs are calculated. Where a fair value adjustment meets these criteria, it would lead to a lower AVA, compared to a situation where no fair value adjustment was taken into consideration in the AVA calculation, irrespective of whether the valuation position that the AVA is calculated for is a long position or a short position. Columns 0170 to 0250 of template C 32.02 should be filled in, bearing in mind the role that the fair value adjustment has in the AVA calculation. As a convention, they shall all be reported with a positive sign, as required by v6576_s.