EBU Single Rulebook Q&A 31 August 2017 2017_3504 Reporting of transfer between capital surplus (share premium) and retained earnings in FINREP F 46 template.

Under the Hungarian legislation negative balance of retained earnings could be offset by a transfer from other elements of own funds. If such transaction occurs how should it be reported in template F46? One of the Hungarian institutions used its capital surplus to offset the negative balance of retained earnings.