EBU Single Rulebook Q&A 7 October 2013 2013_345 Allocating the FX differences as a result of subsidiaries' consolidation

Table 46 requires the reconciliation of opening and closing balances for equity account, which is also a requirement under IFRS. Usually banks with foreign subsidiary operations have a separate line item in the IFRS reconciliation reporting to record the effects of FX reconversion of the subsidiaries. The line to account for the FX difference is missing in FINREP table 46.