v4958_m

warningactivecross-template · F 03.00 ↔ F 46.003 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_03.00, r0350, c0010} = {tF_46.00, r0200, c0120} + {tF_46.00, r0200, c0130}

EBA description {F 03.00, r0350, c0010} = {F 46.00, r0200, c0120} + {F 46.00, r0200, c0130}

Precondition p_288 (its meaning is not in the data yet)

Cells involved

F 03.00 Statement of comprehensive income

Open template →

	c0010Current period
0350Total comprehensive income for the year › Attributable to minority interest [Non-controlling interest]	in rule

F 46.00 Statement of changes in equity

Open template →

	c0120Accumulated Other Comprehensive Income	c0130Other items
0200Opening balance [current period] › Total comprehensive income for the year	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

v4958_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2026-03-31
Source: DPM 2.0 4.4 · operation 16382 · official

Regulation7

From the rows and columns of the cells involved.

Other acts

IAS 1.83(b)(i)IAS 1.IG6 IAS 1.106(d)(i)IAS 1.106(d)(ii)IAS 1.81A(c)IAS 1.54(q)IAS 1.106(a)

Controls4

4 other rules use at least one of these cells.

Other rules on the same cells

v1763_mwarning2
{c0140} = {c0050} + {c0100} + {c0120} + {c0130}
v1056_herror1
(Hierarchy BT2) [Boolean Tool residual category - Total/NA] must be equal to +[Domestic] +[Non-domestic]
v1063_mwarning1
{r0210} = {r0040} + {r0120} + {r0130} + {r0160} + {r0190} + {r0200}
v1067_mwarning1
{r0210} = {r0040} + {r0050} + {r0060} + {r0070} + {r0080} + {r0090} + {r0100} + {r0110} + {r0120} + {r0130} + {r0140} + {r0150} + {r0160} + {r0170} + {r0180} + {r0190} + {r0200}

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.