v1063_m

warningactivewithin F 46.007 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_46.00, c0120, default: 0, interval: true}: {r0210} = {r0040} + {r0120} + {r0130} + {r0160} + {r0190} + {r0200}

EBA description {r0210} = {r0040} + {r0120} + {r0130} + {r0160} + {r0190} + {r0200}

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

Cells involved

F 46.00 Statement of changes in equity

Open template →

	c0120Accumulated Other Comprehensive Income
0040Opening balance [current period]	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
0190Opening balance [current period] › Other increase or (-) decrease in equity	in rule
0200Opening balance [current period] › Total comprehensive income for the year	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

v1063_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 15613 · official

Regulation10

From the rows and columns of the cells involved.

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 32.33 IAS 1.106(d)IAS 1.106(d)(i)IAS 1.106(d)(ii)IAS 1.81A(c)IAS 1.IG6 IAS 1.54(q)IAS 1.106(a)

Controls8

8 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
v1237_mwarning1
with {tF_46.00, c0120, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)
v1759_mwarning1
{c0140} = {c0030} + {c0040} + {c0050} + {c0060} + {c0070} + {c0075} + {c0085} + {c0090} + {c0100} + {c0110} + {c0120} + {c0130}
v1762_mwarning1
{c0140} = {c0030} + {c0040} + {c0050} + {c0060} + {c0070} + {c0075} + {c0080} + {c0090} + {c0100} + {c0110} + {c0120} + {c0130}
v1763_mwarning1
{c0140} = {c0050} + {c0100} + {c0120} + {c0130}
v4958_mwarning1
{F 03.00, r0350, c0010} = {F 46.00, r0200, c0120} + {F 46.00, r0200, 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.