F 46.00 Statement of changes in equity View options DPM tags · colour the grid · rules · accounting basis Colour by None Controls Interpretation Changes Rules All rules Specific checks Blocking only Accounting basis IFRS nGAAP (IFRS-compatible) nGAAP (BAD) Rules per cell 1–2 3–4 5–8 9–12 >12 not reported
Row 0010 Capital 0020 Share premium 0030 Equity instruments issued other than capital 0040 Other equity 0050 Accumulated Other Comprehensive Income 0060 Retained earnings 0070 Revaluation reserves 0075 Fair value reserves 0080 Other reserves 0085 First consolidation differences 0090 (-) Treasury shares 0100 Profit or (-) loss attributable to owners of the parent 0110 (-) Interim dividends 0119 Minority interest 0120 Accumulated Other Comprehensive Income 0130 Other items 0140 Total 0010 Opening balance [before restatement] 0020 Effects of corrections of errors 0030 Effects of changes in accounting policies 0040 Opening balance [current period] 0050 Issuance of Ordinary Shares 0060 Issuance of Preference Shares 0070 Issuance of Other Equity Instruments [e.g. options, warrants..] 0080 Exercise/Expiration of Other Equity Instrument [e.g. options, warrants…] 0090 Conversion of Debt to Equity 0100 Capital Reduction 0110 Dividends 0120 Purchase of Treasury Shares 0130 Sale or cancellation of treasury shares 0140 Reclassification of Financial Instruments from Equity to Liability 0150 Reclassification of Financial Instruments from Liability to Equity 0160 Transfers among components of equity 0170 Equity increase or (-) decrease resulting from business combinations 0180 Share based payments 0190 Other increase or (-) decrease in equity 0200 Total comprehensive income for the year 0210 Closing balance [current period]
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What it isSection Annex V Part 2, 30 — Statement of changes in equity (46) Size 21 rows × 16 columns · 224 cells Release FINREP 4.2.1 validation Regulation11 16 11 Template section · Annex V Part 2, 301 § · references §318 ‘Transfers among components of equity’ shall include all amounts transferred within equity, including both gains and losses due to own-credit risk of liabilities designated at fair value through profit or loss and the accumulated fair value changes of equity instruments measured at fair value through other comprehensive income that are transferred to other components of equity upon derecognition. 1 Other Annex V paragraphs4 § §18–20 · §30 3 Other acts6 IFRS/IAS
IAS 1 106, 106(a), 106(b), 106(d), 106(d)(i), 106(d)(ii), 106(d)(iii), 54(c), 54(q), 54(r), 78(e), 81A(c), 9(c), IG6 30 IAS 32 33, 34, 35 5 IAS 8 22, 42 2 IFRS 1 30 D5-D8 1 IFRS 2 10 1 Showing references for nGAAP (IFRS-compatible).
Template section · Annex V Part 2, 301 § · references §318 ‘Transfers among components of equity’ shall include all amounts transferred within equity, including both gains and losses due to own-credit risk of liabilities designated at fair value through profit or loss and the accumulated fair value changes of equity instruments measured at fair value through other comprehensive income that are transferred to other components of equity upon derecognition. 1 Other Annex V paragraphs4 § §18–20 · §30 3 Other acts11 BAD
BAD art 22 1 BAD art 4 Assets(12), Liabilities(10), Liabilities(12), Liabilities(13), Liabilities(14), Liabilities(9) 6 Showing references for nGAAP (BAD).
Other Annex V paragraphs4 § §18–20 · §30 3 Other acts7 BAD
BAD art 22 1 BAD art 4 Assets(12), Liabilities(10), Liabilities(12), Liabilities(13), Liabilities(14), Liabilities(9) 6 Controls61 This template is checked by 61 rules : 42 within F 46.00, 19 tying it to other templates.
0 blocking (error) · 61 warning
Linked templatesrules Interpretation18 EBA Q&A that name this templatefinal first, newest first 2024_7005 final F 46 EBA_v12262022_6520 final F 46 EBA_v12262020_5301 final Failed XBRL rule v5713_s: [F 46.00 (r100;110;140, c010;020)] {F 46.00} <= 02019_4612 final FINREP F01.03, F02 and F46 checks (V1226_m and V0786_m)2019_4591 final Validationrule v5713_s DPM2.8 FINREP F 46.002017_3504 final Reporting of transfer between capital surplus (share premium) and retained earnings in FINREP F 46 template.2017_3158 final Validation rule v1384_m2016_2911 final Allocating Revaluation Reserves in F 46.00 / Difference Total Comprehensive Income in F 46.00 and F 03.00Show all (18) 2016_2573 final Two validation rules on "Treasury shares" no more available considering the cancellation of another validation rule on the same matter2015_2492 final Allocating transfer from Share Premiun to Other components of equity.2014_1529 final Validation rule v1384_m2014_1123 final F 46.00 - changes in equity - other equity and total comprehensive income2014_890 final Validations FINREP2014_709 final Validations2013_663 final Validation Rules2013_512 final Validations2013_345 final Allocating the FX differences as a result of subsidiaries' consolidation2023_6834 rejected Q&A 2022_6520 F 46 EBA_v1226 Changes— No earlier release is loaded to compare with.
Sources: DPM 2.0 database of the release shown above (template, rules); Annex I of Reg. 2024/3117 (references, verbatim); EBA instructions 4.2 (Annex V). Counts and links are derived.