Line4

1 min readSwitched off by EBAEBA reporting framework 4.2Updated 10 November 2026

Interest cost cannot be negative (EBA rule v3986_s)

A check in the financial reporting return (FINREP 9), on template F 44.02, movements in defined benefit plans and employee benefits.

EBA switched this rule off in its 4.2 severity package (January 2026), so it does not run on reporting framework 4.2 filings. EBA's list of validation rules of 12 October 2026 still has it switched off. Line4 Check does not run it either.

The rule in plain words

Interest cost cannot be negative.

EBA writes it out five times. These words are for the first; the others are the same rule on other cells.

The template it checks

Movements in defined benefit plans and employee benefits (F 44.02)

Row

  • 0030Interest cost

Column

  • 0010Defined benefit obligations
Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_44.02,r0030,c0010,} >= 0

And 4 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.