v1059_m

warningactivewithin F 46.0022 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_46.00, c0010-0020, default: 0, interval: true}: {r0210} = {r0040} + {r0050} + {r0060} + {r0090} + {r0100} + {r0110} + {r0140} + {r0150} + {r0170} + {r0180}

EBA description {r0210} = {r0040} + {r0050} + {r0060} + {r0090} + {r0100} + {r0110} + {r0140} + {r0150} + {r0170} + {r0180}

Precondition p_498 (its meaning is not in the data yet)

Cells involved

F 46.00 Statement of changes in equity

Open template →

	c0010Capital	c0020Share premium
0040Opening balance [current period]	in rule	in rule
0050Opening balance [current period] › Issuance of Ordinary Shares	in rule	in rule
0060Opening balance [current period] › Issuance of Preference Shares	in rule	in rule
0090Opening balance [current period] › Conversion of Debt to Equity	in rule	in rule
0100Opening balance [current period] › Capital Reduction	in rule	in rule
0110Opening balance [current period] › Dividends	in rule	in rule
0140Opening balance [current period] › Reclassification of Financial Instruments from Equity to Liability	in rule	in rule
0150Opening balance [current period] › Reclassification of Financial Instruments from Liability to Equity	in rule	in rule
0170Opening balance [current period] › Equity increase or (-) decrease resulting from business combinations	in rule	in rule
0180Opening balance [current period] › Share based payments	in rule	in rule
0210Closing balance [current period]	in rule	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

v1059_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 15609 · official

Regulation7

From the rows and columns of the cells involved.

Other acts

IAS 1.106(d)(iii)IAS 32.35 IAS 1.IG6 IFRS 2.10 IAS 1.106 IAS 1.54(r)IAS 1.78(e)

Controls11

11 other rules use at least one of these cells.

Other rules on the same cells

v1225_mwarning4
{c0140} = {c0010} + {c0020} + {c0030} + {c0040} + {c0050} + {c0060} + {c0070} + {c0075} + {c0080} + {c0085} + {c0090} + {c0100} + {c0110} + {c0120} + {c0130}
v1758_mwarning4
{c0140} = {c0010} + {c0020} + {c0030} + {c0040} + {c0075} + {c0130}
v1226_mwarning2
{r0010} = {r0210} t-1
v1750_mwarning2
{c0140} = {c0010} + {c0020} + {c0060} + {c0070} + {c0075} + {c0080} + {c0130}
v1751_mwarning2
{c0140} = {c0010} + {c0020} + {c0030} + {c0060} + {c0070} + {c0075} + {c0080} + {c0130}
v1754_mwarning2
{c0140} = {c0010} + {c0020} + {c0030} + {c0040} + {c0060} + {c0075} + {c0080} + {c0090} + {c0130}
v1755_mwarning2
{c0140} = {c0010} + {c0020} + {c0060} + {c0070} + {c0075} + {c0080} + {c0090} + {c0100} + {c0130}
v1756_mwarning2
{c0140} = {c0010} + {c0020} + {c0030} + {c0040} + {c0060} + {c0070} + {c0075} + {c0080} + {c0090} + {c0110} + {c0130}
v1760_mwarning2
{c0140} = {c0010} + {c0020} + {c0030} + {c0040} + {c0050} + {c0060} + {c0070} + {c0075} + {c0080} + {c0085} + {c0090} + {c0130}
v1761_mwarning2
{c0140} = {c0010} + {c0020} + {c0040} + {c0075} + {c0090} + {c0130}
v1227_mwarning1
with {tF_46.00, c0020, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)

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.