v1749_m

warningactivewithin F 46.004 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_46.00, c0085, default: 0, interval: true}: {r0210} = {r0040} + {r0160} + {r0170}

EBA description {r0210} = {r0040} + {r0160} + {r0170}

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

Cells involved

F 46.00 Statement of changes in equity

Open template →

	c0085First consolidation differences
0040Opening balance [current period]	in rule
0160Opening balance [current period] › Transfers among components of equity	in rule
0170Opening balance [current period] › Equity increase or (-) decrease resulting from business combinations	in rule
0210Closing balance [current period]	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

v1749_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 15783 · official

Regulation2

From the rows and columns of the cells involved.

Annex V Part 2 §318 F 46.00 r0160
‘Transfers among components of equity’ shall include all amounts transferred within equity, including both gains and losses due to own-credit risk of liabilities designated at fair value through profit or loss and the accumulated fair value changes of equity instruments measured at fair value through other comprehensive income that are transferred to other components of equity upon derecognition.

Other acts

IAS 1.106(d)(iii)

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_mwarning1
{r0010} = {r0210} t-1
v1759_mwarning1
{c0140} = {c0030} + {c0040} + {c0050} + {c0060} + {c0070} + {c0075} + {c0085} + {c0090} + {c0100} + {c0110} + {c0120} + {c0130}
v1760_mwarning1
{c0140} = {c0010} + {c0020} + {c0030} + {c0040} + {c0050} + {c0060} + {c0070} + {c0075} + {c0080} + {c0085} + {c0090} + {c0130}

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.