v1327_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, c0130} = time_shift({tF_01.03, r0290, 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
0290Minority interests [Non-controlling interests] › Other items	in rule

F 46.00 Statement of changes in equity

Open template →

	c0130Other items
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

v1327_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 15706 · official

Regulation2

From the rows and columns of the cells involved.

Other acts

IAS 1.54(q)IAS 1.106(a)

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v1225_mwarning1
{c0140} = {c0010} + {c0020} + {c0030} + {c0040} + {c0050} + {c0060} + {c0070} + {c0075} + {c0080} + {c0085} + {c0090} + {c0100} + {c0110} + {c0120} + {c0130}
v1226_mwarning1
{r0010} = {r0210} t-1
v1238_mwarning1
with {tF_46.00, c0130, default: 0, interval: true}: {r0010} = time_shift({r0210}, 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.