v1226_m

warningactivewithin F 46.0032 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_46.00, c*, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)

EBA description {r0010} = {r0210} t-1

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	c0030Equity instruments issued other than capital	c0040Other equity	c0050Accumulated Other Comprehensive Income	c0060Retained earnings	c0070Revaluation reserves	c0075Fair value reserves	c0080Other reserves	c0085First consolidation differences	c0090(-) Treasury shares	c0100Profit or (-) loss attributable to owners of the parent	c0110(-) Interim dividends	c0120Accumulated Other Comprehensive Income	c0130Other items	c0140Total
0010Opening balance [before restatement]	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0210Closing balance [current period]	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule	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

v1226_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 15684 · official

Regulation17

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 §20 F 46.00 c0040
‘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 §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’.

Other acts

IAS 1.106 IAS 1.54(r)IAS 1.78(e)CRR art 4 1(123)IFRS 1.30 D5-D8 IAS 1.54(c)IAS 32.34 IAS 32.33 IAS 1.106(a)IAS 32.35 IAS 1.54(q)IAS 1.9(c)IAS 1.IG6

Controls44

44 other rules use at least one of these cells.

Other rules on the same cells

v1225_mwarning32
{c0140} = {c0010} + {c0020} + {c0030} + {c0040} + {c0050} + {c0060} + {c0070} + {c0075} + {c0080} + {c0085} + {c0090} + {c0100} + {c0110} + {c0120} + {c0130}
v1059_mwarning2
{r0210} = {r0040} + {r0050} + {r0060} + {r0090} + {r0100} + {r0110} + {r0140} + {r0150} + {r0170} + {r0180}
v1067_mwarning2
{r0210} = {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0090} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180} + {r0190} + {r0200}
v1227_mwarning2
with {tF_46.00, c0020, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)
v1228_mwarning2
with {tF_46.00, c0030, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)
v1229_mwarning2
with {tF_46.00, c0040, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)
v1230_mwarning2
with {tF_46.00, c0050, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)
v1231_mwarning2
with {tF_46.00, c0060, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)
v1232_mwarning2
with {tF_46.00, c0070, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)
v1233_mwarning2
with {tF_46.00, c0080, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)
v1234_mwarning2
with {tF_46.00, c0090, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)
v1235_mwarning2
with {tF_46.00, c0100, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)
v1236_mwarning2
with {tF_46.00, c0110, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)
v1237_mwarning2
with {tF_46.00, c0120, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)
v1238_mwarning2
with {tF_46.00, c0130, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)
v1239_mwarning2
with {tF_46.00, c0140, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)
v1058_mwarning1
{r0210} = {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0100} + {r0110} + {r0120} + {r0130} + {r0160} + {r0170} + {r0190}
v1060_mwarning1
{r0210} = {r0040} + {r0090} + {r0110} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180} + {r0190}
v1061_mwarning1
{r0210} = {r0040} + {r0090} + {r0100} + {r0110} + {r0120} + {r0130} + {r0160} + {r0170} + {r0180} + {r0190}
v1062_mwarning1
{r0210} = {r0040} + {r0110} + {r0160} + {r0190}
v1063_mwarning1
{r0210} = {r0040} + {r0120} + {r0130} + {r0160} + {r0190} + {r0200}
v1064_mwarning1
{r0210} = {r0040} + {r0160} + {r0170} + {r0190} + {r0200}
v1065_mwarning1
{r0210} = {r0040} + {r0100} + {r0160} + {r0190} + {r0200}
v1066_mwarning1
{r0210} = {r0040} + {r0060} + {r0070} + {r0080} + {r0090} + {r0110} + {r0140} + {r0150} + {r0160} + {r0170} + {r0190}
v1313_mwarning1
with {r0010, c0010, default: 0, interval: true}: {tF_46.00} = time_shift({tF_01.03}, A, 1, refPeriod)

+ 19 more: see them lit in the grid of F 46.00.

Interpretation4

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.