v23841_h

warningactivewithin F 01.034 cells · specific check

Expression · DPM 2.0, verbatim

with{tF_01.03, c0010, default: 0, interval: true}: {r0210} = {r0215} + {r0220} + {r0230}

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
0210Total equity › Other reserves	in rule
0215Other reserves › Funds for general banking risks [if presented within equity]	in rule
0220Other reserves › Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method	in rule
0230Other reserves › Other	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

v23841_h

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 13754 · official

Regulation4

From the rows and columns of the cells involved.

Annex V Part 2 §29 F 01.03 r0220, r0230
‘Other reserves’ shall be split between ‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method’ and ‘Other’. ‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method’ shall include the accumulated amount of income and expenses generated by the aforementioned investments through profit or loss in past years where they are accounted for using the equity method. ‘Other’ shall include reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve.

Other acts

IAS 1.54 IAS 1.78(e)IAS 28.11

Controls3

3 other rules use at least one of these cells.

Other rules on the same cells

v0780_mwarning1
{r0300} = {r0010} + {r0040} + {r0050} + {r0080} + {r0090} + {r0190} + {r0200} + {r0205} + {r0210} + {r0235} + {r0240} + {r0250} + {r0260} + {r0270}
v1321_mwarning1
with {default: 0, interval: true}: {tF_46.00, r0010, c0080} = time_shift({tF_01.03, r0210, c0010}, A, 1, refPeriod)
v3899_swarning1
with {tF_01.03, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0215, r0310)} >= 0

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.