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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 4.4 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