Reporting the fair value adjustments from macro fair value hedges in NSFR templates (C 80.00 and C 81.00)

When an institution did not opt under IFRS to present separately the fair value adjustments arising from macro fair value hedges, should the institution be required to include these adjustments separately solely for NSFR reporting, as other assets/liabilities, and not as part of the hedged item?

EBA Q&A 2023_6797 clarifies that the IFRS accounting adjustments made for the fair value of the hedged items in portfolio hedge of interest rate risk should be recognised and reported under other assets (100% weight) or other liabilities (0% weight) in the relevant NSFR templates. However: - IAS 39 paragraph 89(b) prescribes that for fair value hedges the gain/loss on the hedged item attributable to the hedged risk (i.e. the fair value adjustment) shall be included in the carrying amount of the hedged item. For portfolio fair value hedges (i.e. macro fair value hedges), IAS 39 paragraph 89A provides an option to present the fair value adjustment separately as a single line item next to financial instruments. - CRR art. 428p(1) and art. 428aj(1) state that, for the purposes of determining the required and available stable funding, institutions should take the accounting value of the various assets/liabilities/off-balance items and multiply them by the relevant factors. For an institution which did not opt under IFRS to present the fair value adjustment separately and considering the requirement under CRR art. 428p(1) and 428aj(1), should the EBA Q&A 2023_6796 be considered as applicable and thus purposefully deviate from the requirements of CRR in determining the required and available stable funding?