EBU Single Rulebook Q&A 20 June 2016 2016_2795 Treatment of negative accrued interests in the credit risk

Do negative accrued interests reduce the exposure value, whereas positive accrued interests increase the exposure value?In particular, are negative accrued interests deducted from CET1 and should a reduction be done, if the negative accrued interests are already included in the retained earnings, according to article 26(1)(c), or in the losses for the current financial year, according to Article