v1315_m

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

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_46.00, r0010, c0030} = time_shift({tF_01.03, r0050, c0010}, 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
0050Total equity › Equity instruments issued other than capital	in rule

F 46.00 Statement of changes in equity

Open template →

	c0030Equity instruments issued other than capital
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

v1315_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 15710 · official

Regulation3

From the rows and columns of the cells involved.

Annex V Part 2 §18 F 01.03 r0050 · 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 01.03 r0050 · 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’.

Other acts

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
v1228_mwarning1
with {tF_46.00, c0030, default: 0, interval: true}: {r0010} = time_shift({r0210}, A, 1, refPeriod)
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.