Q&A 2022_6520 F 46 EBA_v1226

Background provided by the submitter · verbatim

Reference is being made to Q&A 2022_6520 whereby we have been instructed to consider foreign exchange differences ‘as a movement of the year and reported in one of the rows from 0050 to 0200, depending on the items' in template F46. For instance, r0190 (Other increase or (-) decrease in equity) is greyed out for c0010 (Capital) and c0020 (Share Premium) and therefore, we are not able to consider the foreign exchange differences here.

Rationale for rejection · verbatim

This question has been rejected because the question is not sufficiently clear since it does not provide a description of the types of transactions which may give rise to foreign exchange differences that should be reported in the cells greyed out in the template F 46.00.

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