v1761_m

warningactivewithin F 46.007 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_46.00, r0180, default: 0, interval: true}: {c0140} = {c0010} + {c0020} + {c0040} + {c0075} + {c0090} + {c0130}

EBA description {c0140} = {c0010} + {c0020} + {c0040} + {c0075} + {c0090} + {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	c0040Other equity	c0075Fair value reserves	c0090(-) Treasury shares	c0130Other items	c0140Total
0180Opening balance [current period] › Share based payments	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

v1761_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 15809 · official

Regulation13

From the rows and columns of the cells involved.

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).
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)IFRS 2.10 IAS 1.106 IAS 1.54(r)IAS 1.78(e)IAS 32.34 IAS 32.33 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_mwarning2
{r0210} = {r0040} + {r0050} + {r0060} + {r0090} + {r0100} + {r0110} + {r0140} + {r0150} + {r0170} + {r0180}
v1067_mwarning2
{r0210} = {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0090} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180} + {r0190} + {r0200}
v1060_mwarning1
{r0210} = {r0040} + {r0090} + {r0110} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180} + {r0190}
v1061_mwarning1
{r0210} = {r0040} + {r0090} + {r0100} + {r0110} + {r0120} + {r0130} + {r0160} + {r0170} + {r0180} + {r0190}
v5115_mwarning1
{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.