v6332 - Negative FV changes os hedged intems (C 32.01)

In relation to Q&A 2022_6511 where a question was raised related to validation rule v6566_s. We believe validation rule v6332_m should be deactivated for row 120.

Regulation (EU) 2021/451, Annex I, C 32.01 requires the reporting of fair value changes of the hedged items in portfolio hedge of interest rate risk in column 0010 row 120 (for assets). Annex II of that regulation clarifies that these rows shall correspond to row 0250 of template F 01.01 of Annex III and IV of that regulation. Due to changes in interest rates, the fair value changes of the hedged items in portfolio hedge of interest rate risk related to asset items can result in a negative balance sheet amount (IAS 39). This negative balance sheet amount is reported in the FINREP on F 01.01, row 0250. When complying with above mentioned reporting instructions in Annex II we also need to report a negative amount on row 0120 in C 32.01.  The total of the all columns in row 120 is reported in column 0080 and is in our case a negative amount. In column 0090 the off which trading is reported and validation v6332_m expects the off which item to be less than the total. This rule does not work if a negative amount is reported in column 0080. We believe validation rule v6332_m should be deactivated for this row.