v1757_m

warningactivewithin F 46.0016 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_46.00, r0120-0130, default: 0, interval: true}: {c0140} = {c0060} + {c0070} + {c0075} + {c0080} + {c0090} + {c0120} + {c0130}

EBA description {c0140} = {c0060} + {c0070} + {c0075} + {c0080} + {c0090} + {c0120} + {c0130}

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

Cells involved

F 46.00 Statement of changes in equity

Open template →

	c0060Retained earnings	c0070Revaluation reserves	c0075Fair value reserves	c0080Other reserves	c0090(-) Treasury shares	c0120Accumulated Other Comprehensive Income	c0130Other items	c0140Total
0120Opening balance [current period] › Purchase of Treasury Shares	in rule	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0130Opening balance [current period] › Sale or cancellation of treasury shares	in rule	in rule	in rule	in rule	in rule	in rule	in rule	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

v1757_m

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 15805 · official

Regulation12

From the rows and columns of the cells involved.

Annex V Part 2 §30 F 46.00 c0090
‘Treasury shares’ shall cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution while they are not sold or amortised, except where under the relevant national GAAP based on BAD they shall be reported in ‘other assets’.

Other acts

IAS 1.106(d)(iii)IAS 32.33 CRR art 4 1(123)IFRS 1.30 D5-D8 IAS 1.106 IAS 1.54(c)IAS 32.34 IAS 1.54(q)IAS 1.106(a)IAS 1.9(c)IAS 1.IG6

Controls7

7 other rules use at least one of these cells.

Other rules on the same cells

v1067_mwarning4
{r0210} = {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0090} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180} + {r0190} + {r0200}
v1058_mwarning2
{r0210} = {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0100} + {r0110} + {r0120} + {r0130} + {r0160} + {r0170} + {r0190}
v1061_mwarning2
{r0210} = {r0040} + {r0090} + {r0100} + {r0110} + {r0120} + {r0130} + {r0160} + {r0170} + {r0180} + {r0190}
v1063_mwarning2
{r0210} = {r0040} + {r0120} + {r0130} + {r0160} + {r0190} + {r0200}
v5113_mwarning2
{r0210} = {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0090} + {r0100} + {r0110} + {r0120} + {r0130} + {r0160} + {r0170} + {r0190}
v5114_mwarning2
{r0210} = {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0090} + {r0100} + {r0110} + {r0120} + {r0130} + {r0170} + {r0190}
v5115_mwarning2
{r0210} = {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0090} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180} + {r0190}

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.