EBU Single Rulebook Q&A 18 November 2019 2019_5005 EBA validations rules for DPM 2.8 with reference to rule V3975_S.

According Q&A 2014_1203, interest income/expenses generated by hedge accounting derivatives used to hedge interest risk shall be presented "according to the contribution of the hedged instrument to profit or loss, i.e. in the column corresponding to the interest expenses / income of the hedged instrument, and therefore, with a negative sign.