As per the cell { r160, c020} is greyed in F 46.00 template, transfers from share premiun to other items of equity and other increases or decreases are not possible to be reported. On the other hand, the cell {r100, c020} should be used to reclassify "Share Premiun" to "Other reserves" but, this line is not a correct source of equity change, since it is not a reduction of capital but a share premiun. Where or how transfers from share premiun to other reservers must be reported?

The statement of changes in equity (F 46.00) discloses the reconciliation between the carrying amount at the beginning of the period (opening balance) and the end of the period (closing balance) for each component of equity. "Other reserves” are split between “Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates” and “Other”. "Other” includes reserves different from those separately disclosed in other items and may include legal reserve and statutoty or voluntary reserve. Usually, entities make a reduction of capital or a transfer for share premiun in order to create a legal o voluntary reserve and in this way balance the equity.

According to paragraph 318 of Annex V to Regulation (EU) N°680/2014 (ITS on Supervisory Reporting), transfers among components of equity shall include all amounts transferred within equity.

Where permitted under the applicable national law and the applicable accounting framework, allocation of share premium to other reserves means that the related amount becomes repayable and as such, this allocation is a first step to a reduction, redemption or repurchase of share premium, as developed under Q&A 2016_2808.

Based on this, prior allocation of share premium to Other reserves should be reported under row 100 of template F46 whether reduction, redemption or distribution of share.