v1061_m

warningactivewithin F 46.0011 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_46.00, c0090, default: 0, interval: true}: {r0210} = {r0040} + {r0090} + {r0100} + {r0110} + {r0120} + {r0130} + {r0160} + {r0170} + {r0180} + {r0190}

EBA description {r0210} = {r0040} + {r0090} + {r0100} + {r0110} + {r0120} + {r0130} + {r0160} + {r0170} + {r0180} + {r0190}

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

Cells involved

F 46.00 Statement of changes in equity

Open template →

	c0090(-) Treasury shares
0040Opening balance [current period]	in rule
0090Opening balance [current period] › Conversion of Debt to Equity	in rule
0100Opening balance [current period] › Capital Reduction	in rule
0110Opening balance [current period] › Dividends	in rule
0120Opening balance [current period] › Purchase of Treasury Shares	in rule
0130Opening balance [current period] › Sale or cancellation of treasury shares	in rule
0160Opening balance [current period] › Transfers among components of equity	in rule
0170Opening balance [current period] › Equity increase or (-) decrease resulting from business combinations	in rule
0180Opening balance [current period] › Share based payments	in rule
0190Opening balance [current period] › Other increase or (-) decrease in equity	in rule
0210Closing balance [current period]	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

v1061_m

What it is

Type: Validation rule · within one template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15611 · official

Regulation10

From the rows and columns of the cells involved.

Annex V Part 2 §30 F 46.00 c0090
‘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’.
Annex V Part 2 §318 F 46.00 r0160
‘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.

Other acts

IAS 1.106(d)(iii)IAS 32.35 IAS 1.IG6 IAS 32.33 IFRS 2.10 IAS 1.106(d)IAS 1.106 IAS 32.34

Controls11

11 other rules use at least one of these cells.

Other rules on the same cells

v1225_mwarning2
{c0140} = {c0010} + {c0020} + {c0030} + {c0040} + {c0050} + {c0060} + {c0070} + {c0075} + {c0080} + {c0085} + {c0090} + {c0100} + {c0110} + {c0120} + {c0130}
v1757_mwarning2
{c0140} = {c0060} + {c0070} + {c0075} + {c0080} + {c0090} + {c0120} + {c0130}
v1226_mwarning1
{r0010} = {r0210} t-1
v1234_mwarning1
with {tF_46.00, c0090, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)
v1754_mwarning1
{c0140} = {c0010} + {c0020} + {c0030} + {c0040} + {c0060} + {c0075} + {c0080} + {c0090} + {c0130}
v1755_mwarning1
{c0140} = {c0010} + {c0020} + {c0060} + {c0070} + {c0075} + {c0080} + {c0090} + {c0100} + {c0130}
v1756_mwarning1
{c0140} = {c0010} + {c0020} + {c0030} + {c0040} + {c0060} + {c0070} + {c0075} + {c0080} + {c0090} + {c0110} + {c0130}
v1759_mwarning1
{c0140} = {c0030} + {c0040} + {c0050} + {c0060} + {c0070} + {c0075} + {c0085} + {c0090} + {c0100} + {c0110} + {c0120} + {c0130}
v1760_mwarning1
{c0140} = {c0010} + {c0020} + {c0030} + {c0040} + {c0050} + {c0060} + {c0070} + {c0075} + {c0080} + {c0085} + {c0090} + {c0130}
v1761_mwarning1
{c0140} = {c0010} + {c0020} + {c0040} + {c0075} + {c0090} + {c0130}
v1762_mwarning1
{c0140} = {c0030} + {c0040} + {c0050} + {c0060} + {c0070} + {c0075} + {c0080} + {c0090} + {c0100} + {c0110} + {c0120} + {c0130}

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.