v1313_m

warningnot activecross-template · F 01.03 ↔ F 46.002 cells · specific check

Expression · DPM 2.0, verbatim

with {r0010, c0010, default: 0, interval: true}: {tF_46.00} = time_shift({tF_01.03}, A, 1, refPeriod)

Precondition p_275 (its meaning is not in the data yet)

Cells involved

F 01.03 Balance Sheet Statement [Statement of Financial Position]: Equity

Open template →

	c0010Carrying amount
0010Total equity › Capital	in rule

F 46.00 Statement of changes in equity

Open template →

	c0010Capital
0010Opening balance [before restatement]	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

v1313_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15708 · official

Regulation3

From the rows and columns of the cells involved.

Other acts

IAS 1.54(r)BAD art 22 IAS 1.106

Controls6

6 other rules use at least one of these cells.

Other rules on the same cells

v0780_mwarning1
{r0300} = {r0010} + {r0040} + {r0050} + {r0080} + {r0090} + {r0190} + {r0200} + {r0205} + {r0210} + {r0235} + {r0240} + {r0250} + {r0260} + {r0270}
v1010_mwarning1
sum({F 30.02, r0080, (c0010-0030)}) <= sum({F 01.03, c0010, (r0010, r0040, r0050)})
v1225_mwarning1
{c0140} = {c0010} + {c0020} + {c0030} + {c0040} + {c0050} + {c0060} + {c0070} + {c0075} + {c0080} + {c0085} + {c0090} + {c0100} + {c0110} + {c0120} + {c0130}
v1226_mwarning1
{r0010} = {r0210} t-1
v23840_hwarning1
with{tF_01.03, c0010, default: 0, interval: true}: {r0010} = {r0020} + {r0030}
v3899_swarning1
with {tF_01.03, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0215, r0310)} >= 0

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.