v1227_m

warningnot activewithin F 46.002 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_46.00, c0020, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)

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

Cells involved

F 46.00 Statement of changes in equity

Open template →

	c0020Share premium
0010Opening balance [before restatement]	in rule
0210Closing balance [current period]	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.3.0	warning	not active	2026-03-31
FINREP9DP 1.0.0	warning	not active	2026-03-31
FINREP9DP 1.1.0	warning	not active	2026-03-31

VALIDATION RULE

v1227_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 15685 · official

Regulation2

From the rows and columns of the cells involved.

Other acts

IAS 1.106 IAS 1.78(e)

Controls4

4 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}
v1226_mwarning2
{r0010} = {r0210} t-1
v1059_mwarning1
{r0210} = {r0040} + {r0050} + {r0060} + {r0090} + {r0100} + {r0110} + {r0140} + {r0150} + {r0170} + {r0180}
v1314_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0020} = time_shift({tF_01.03, r0040, c0010}, 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.