Annex V to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) stipulates that accumulated impairments should be the cumulative amount of impairment losses. These losses to be reported with a negative sign may be reduced by the use and reversals of impairment (see Part 2 -paragraphs 70 and 71- of Annex V to Regulation (EU) 680/2014 (ITS on supervisory reporting)).

Reversals of impairments may reduce the accumulated position up to the amount of the impairment calculated but may not exceed any impairment recognized. Therefore the respective reporting cells may not exceed zero and the validation rule v5662_s holds in this respect.

However, in the particular case of purchased or originated credit-impaired financial assets, impairment gains are possible following IFRS9 5.5.14.As long as there is no clear consensus on the most appropriate approach from an accounting and reporting perspective, positive impairments for POCI assets should be allowed. In this respect, the status “warning” is kept for v5662_s (same for v5660_s) to consider the possibility of having ‘positive’ impairment for purchased or originated credit-impaired financial assets.