Line4

1 min readSwitched off by EBA on 13 September 2026EBA reporting framework 4.2Updated 10 November 2026

Accrued interest cannot be negative (EBA rule v90189_s)

A check in the resolution planning: organisation and liabilities return (RESOL1), on template Z 13.00, all deposits (excluding intragroup).

EBA switched this rule off for filings submitted from 13 September 2026, in a quarterly update to its list of validation rules. It no longer applies, so a failure here does not count, and Line4 Check does not run it.

The rule in plain words

Accrued interest 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

All deposits (excluding intragroup) (Z 13.00)

Column

  • 0080Accrued Interest
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}.

{Z_13.00,,c0080,} >= 0

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

Every RESOL1 rule, by template

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