In the Funding Plan reporting under 'other assets' (F01.01 row 211) we report a negative amount. This item 'other assets' (F01.01 row 211) is completed in accordance with the instructions of Annex 1 (EBA/GL/2019/05) being 'This item includes any other asset, as defined in row 220, that has not already been reported in the rows above from 010 to 207'. Item 'total assets' (F01.01 row 220) is defined in the instructions as 'This item includes total assets as defined in Regulation (EU) No 680/2014, Annex V, Part 2, paragraphs 1 to 7.'.

The instructions refer to the FINREP reporting. In accordance with IAS 39 89A (a) in the FINREP under 'Fair value changes of the hedged items in portfolio hedge of interest rate risk' (F01.01 row 250) we report a large negative amount, as this relates to the hedged item correction for a fair value hedge of mortgages loans, and as the hedged item is an asset, the hedged item correction must be presented on the asset side in accordance with IAS 39 89A (a).

As a consequence the in the Funding Plan reporting 'other assets' (F01.01 row 211) is in global a negative amount, which triggers validation rule v4390_s. In our opinion this validation rule is to strict.