v0780_m

warningactivewithin F 01.0315 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_01.03, c0010, default: 0, interval: true}: {r0300} = {r0010} + {r0040} + {r0050} + {r0080} + {r0090} + {r0190} + {r0200} + {r0205} + {r0210} + {r0235} + {r0240} + {r0250} + {r0260} + {r0270}

EBA description {r0300} = {r0010} + {r0040} + {r0050} + {r0080} + {r0090} + {r0190} + {r0200} + {r0205} + {r0210} + {r0235} + {r0240} + {r0250} + {r0260} + {r0270}

Precondition p_270 (its meaning is not in the data yet)

Cells involved

F 01.03 Balance Sheet Statement [Statement of Financial Position]: Equity

Open template →

	c0010Carrying amount
0010Total equity › Capital	in rule
0040Total equity › Share premium	in rule
0050Total equity › Equity instruments issued other than capital	in rule
0080Total equity › Other equity	in rule
0090Total equity › Accumulated other comprehensive income	in rule
0190Total equity › Retained earnings	in rule
0200Total equity › Revaluation reserves	in rule
0205Total equity › Fair value reserves	in rule
0210Total equity › Other reserves	in rule
0235Total equity › First consolidation differences	in rule
0240Total equity › (-) Treasury shares	in rule
0250Total equity › Profit or loss attributable to Owners of the parent	in rule
0260Total equity › (-) Interim dividends	in rule
0270Total equity › Minority interests [Non-controlling interests]	in rule
0300Total equity	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.3.0	warning	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v0780_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15467 · official

Regulation29

From the rows and columns of the cells involved.

Annex V Part 2 §18 F 01.03 r0050
‘Equity component of compound financial instruments’ shall include the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, where segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives the values of which are interdependent).
Annex V Part 2 §19 F 01.03 r0050
‘Other equity instruments issued’ shall include equity instruments that are financial instruments other than ‘Capital’ and ‘Equity component of compound financial instruments’.
Annex V Part 2 §20 F 01.03 r0080
‘Other equity’ shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions (IFRS 2.10).
Annex V Part 2 §28 F 01.03 r0200
Under IFRS, ‘Revaluation reserves’ shall include the amount of reserves resulting from first-time adoption to IAS that have not been released to other type of reserves.
Annex V Part 2 §30 F 01.03 r0240
‘Treasury shares’ shall cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution while they are not sold or amortised, except where under the relevant national GAAP based on BAD they shall be reported in ‘other assets’.

Other acts

IAS 1.54(r)BAD art 22 IAS 1.78(e)CRR art 4 1(124)IFRS 2.10 CRR art 4 1(100)CRR art 4 1(123)IFRS 1.30 IFRS 1.D5 IFRS 1.D6 IFRS 1.D7 IFRS 1.D8 IAS 1.54 IAS 1.79(a)(vi)IAS 32.33 IAS 32.33A IAS 32.34 IAS 32.AG14 IAS 32.AG36 IAS 1.81B(b)(ii)IAS 32.35 IAS 1.54(q)IAS 1.9(c)IAS 1.IG6

Controls27

27 other rules use at least one of these cells.

Other rules on the same cells

v1010_mwarning3
sum({F 30.02, r0080, (c0010-0030)}) <= sum({F 01.03, c0010, (r0010, r0040, r0050)})
v3899_swarning3
with {tF_01.03, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0215, r0310)} >= 0
v2060_swarning2
with {tF_01.03, c0010, default: null, interval: false}: {(r0240, r0260)} <= 0
v0784_merror1
{F 01.03, r0300, c0010} + {F 01.02, r0300, c0010} = {F 01.01, r0380, c0010}
v0785_merror1
{F 01.03, r0310, c0010} = {F 01.03, r0300, c0010} + {F 01.02, r0300, c0010}
v0059_mwarning1
{r0205} = +{r0207} + {r0206} + {r0208} + {r0209}
v0775_mwarning1
{F 01.03, r0310} = sum({F 01.02, ({r0010}, {r0061}, {r0070}, {r0110}, {r0141}, {r0150}, {r0160}, {r0170}, {r0240}, {r0270}, {r0280}, {r0290}, {r0295})}) + {F 01.03, r0300}
v0779_mwarning1
{r0090} = {r0095} + {r0128}
v0786_mwarning1
{F 01.03, r0250, c0010} = {F 02.00, r0690, c0010}
v08999_mwarning1
{P 01.02, r370, c010} = {F 01.03 ,r0300, c0010}
v1313_mwarning1
with {r0010, c0010, default: 0, interval: true}: {tF_46.00} = time_shift({tF_01.03}, A, 1, refPeriod)
v1314_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0020} = time_shift({tF_01.03, r0040, c0010}, A, 1, refPeriod)
v1315_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0030} = time_shift({tF_01.03, r0050, c0010}, A, 1, refPeriod)
v1316_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0040} = time_shift({tF_01.03, r0080, c0010}, A, 1, refPeriod)
v1317_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0050} = time_shift({tF_01.03, r0090, c0010}, A, 1, refPeriod)
v1318_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0060} = time_shift({tF_01.03, r0190, c0010}, A, 1, refPeriod)
v1319_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0070} = time_shift({tF_01.03, r0200, c0010}, A, 1, refPeriod)
v1320_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0075} = time_shift({tF_01.03, r0205, c0010}, A, 1, refPeriod)
v1321_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0080} = time_shift({tF_01.03, r0210, c0010}, A, 1, refPeriod)
v1322_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0085} = time_shift({tF_01.03, r0235, c0010}, A, 1, refPeriod)
v1323_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0090} = time_shift({tF_01.03, r0240, c0010}, A, 1, refPeriod)
v1324_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0100} = time_shift({tF_01.03, r0250, c0010}, A, 1, refPeriod)
v1325_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0110} = time_shift({tF_01.03, r0260, c0010}, A, 1, refPeriod)
v1328_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0140} = time_shift({tF_01.03, r0300, c0010}, A, 1, refPeriod)
v23840_hwarning1
with{tF_01.03, c0010, default: 0, interval: true}: {r0010} = {r0020} + {r0030}

+ 2 more: see them lit in the grid of F 01.03.

Interpretation—

No EBA Q&A cites this rule.

Changes—

No change to this rule between the releases loaded.

Source: the DPM 2.0 database of the release shown above (expression, description, scope, cells; official). References inherited from Annex I (verbatim) and EBA instructions 4.2; links and counts are derived.