v1758_m

warningactivewithin F 46.0014 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_46.00, r0140-0150, default: 0, interval: true}: {c0140} = {c0010} + {c0020} + {c0030} + {c0040} + {c0075} + {c0130}

EBA description {c0140} = {c0010} + {c0020} + {c0030} + {c0040} + {c0075} + {c0130}

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

Cells involved

F 46.00 Statement of changes in equity

Open template →

	c0010Capital	c0020Share premium	c0030Equity instruments issued other than capital	c0040Other equity	c0075Fair value reserves	c0130Other items	c0140Total
0140Opening balance [current period] › Reclassification of Financial Instruments from Equity to Liability	in rule	in rule	in rule	in rule	in rule	in rule	in rule
0150Opening balance [current period] › Reclassification of Financial Instruments from Liability to Equity	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

v1758_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 15806 · official

Regulation11

From the rows and columns of the cells involved.

Annex V Part 2 §18 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 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’.
Annex V Part 2 §20 F 46.00 c0040
‘Other equity’ shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions (IFRS 2.10).

Other acts

IAS 1.106(d)(iii)IAS 1.106 IAS 1.54(r)IAS 1.78(e)IAS 1.54(q)IAS 1.106(a)IAS 1.9(c)IAS 1.IG6

Controls5

5 other rules use at least one of these cells.

Other rules on the same cells

v1059_mwarning4
{r0210} = {r0040} + {r0050} + {r0060} + {r0090} + {r0100} + {r0110} + {r0140} + {r0150} + {r0170} + {r0180}
v1067_mwarning4
{r0210} = {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0090} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180} + {r0190} + {r0200}
v1060_mwarning2
{r0210} = {r0040} + {r0090} + {r0110} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180} + {r0190}
v1066_mwarning2
{r0210} = {r0040} + {r0060} + {r0070} + {r0080} + {r0090} + {r0110} + {r0140} + {r0150} + {r0160} + {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.