Validation rules in Reporting Framework 3.4

The question concerns the EBA Reporting Framework 3.4, Validation Rules (March 22, 2024), rule v22161_m. This rule applies to the calculation of 'Net interest rate position with derivatives', {r0560}, in the context of 'ITS on Supervisory Reporting with Regard to IRRBB', Annex 28, form J02.00. It defines {r0560} to be {r0560} = {r0010} + {r0190} + {r0200} + {r0520} + {r0530}, the sum of 'Total Assets', 'Off-balance sheet assets: contingent assets', 'Total liabilities', 'Off-balance sheet liabilities: Contingent liabilities', and 'Other derivatives (Net asset/liability)'. Are the signs in front of {r0200} and {r0520} correct in this formulation? We would appreciate affirmation by EBA. Similar observations may also apply to rules v22159_m and v22160_m.

The question arose during the consultative process as the validation rules were reviewed.