v1066_m

warningactivewithin F 46.0012 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_46.00, c0030, default: 0, interval: true}: {r0210} = {r0040} + {r0060} + {r0070} + {r0080} + {r0090} + {r0110} + {r0140} + {r0150} + {r0160} + {r0170} + {r0190}

EBA description {r0210} = {r0040} + {r0060} + {r0070} + {r0080} + {r0090} + {r0110} + {r0140} + {r0150} + {r0160} + {r0170} + {r0190}

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

Cells involved

F 46.00 Statement of changes in equity

Open template →

	c0030Equity instruments issued other than capital
0040Opening balance [current period]	in rule
0060Opening balance [current period] › Issuance of Preference Shares	in rule
0070Opening balance [current period] › Issuance of Other Equity Instruments [e.g. options, warrants..]	in rule
0080Opening balance [current period] › Exercise/Expiration of Other Equity Instrument [e.g. options, warrants…]	in rule
0090Opening balance [current period] › Conversion of Debt to Equity	in rule
0110Opening balance [current period] › Dividends	in rule
0140Opening balance [current period] › Reclassification of Financial Instruments from Equity to Liability	in rule
0150Opening balance [current period] › Reclassification of Financial Instruments from Liability to Equity	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
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

v1066_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 15616 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 2 §18 F 46.00 c0030
‘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 46.00 c0030
‘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 §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 1.106(d)IAS 1.106

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}
v1752_mwarning2
{c0140} = {c0030} + {c0060} + {c0070} + {c0075} + {c0080} + {c0130}
v1758_mwarning2
{c0140} = {c0010} + {c0020} + {c0030} + {c0040} + {c0075} + {c0130}
v1226_mwarning1
{r0010} = {r0210} t-1
v1228_mwarning1
with {tF_46.00, c0030, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)
v1751_mwarning1
{c0140} = {c0010} + {c0020} + {c0030} + {c0060} + {c0070} + {c0075} + {c0080} + {c0130}
v1754_mwarning1
{c0140} = {c0010} + {c0020} + {c0030} + {c0040} + {c0060} + {c0075} + {c0080} + {c0090} + {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}
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.