v2060_s

warningactivewithin F 01.032 cells · specific check

Expression · DPM 2.0, verbatim

with {tF_01.03, c0010, default: null, interval: false}: {(r0240, r0260)} <= 0

EBA description with {tF_01.03, c0010, default: null, interval: false}: {(r0240, r0260)} <= 0

Precondition p_270 (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
0240Total equity › (-) Treasury shares	in rule
0260Total equity › (-) Interim dividends	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

v2060_s

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 14401 · official

Regulation8

From the rows and columns of the cells involved.

Annex V Part 2 §30 F 01.03 r0240
‘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 1.79(a)(vi)IAS 32.33 IAS 32.33A IAS 32.34 IAS 32.AG14 IAS 32.AG36 IAS 32.35

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v0780_mwarning2
{r0300} = {r0010} + {r0040} + {r0050} + {r0080} + {r0090} + {r0190} + {r0200} + {r0205} + {r0210} + {r0235} + {r0240} + {r0250} + {r0260} + {r0270}
v1323_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0090} = time_shift({tF_01.03, r0240, c0010}, A, 1, refPeriod)
v1325_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0110} = time_shift({tF_01.03, r0260, c0010}, A, 1, refPeriod)

Interpretation1

2016_2573

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.