Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total equity and total liabilities must equal the sum of its 14 parts (EBA rule v0775_m)

A warning in the financial reporting return (FINREP 9), on templates F 01.02, balance sheet statement: liabilities and F 01.03, balance sheet statement: equity.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total equity and total liabilities must equal these 14 added up:

  • Financial liabilities measured at amortised cost
  • Share capital repayable on demand
  • Other liabilities
  • Tax liabilities
  • Liabilities included in disposal groups classified as held for sale
  • Non-trading non-derivative financial liabilities measured at a cost-based method
  • Financial liabilities designated at fair value through profit or loss
  • Provisions
  • Haircuts for trading liabilities at fair value
  • Financial liabilities held for trading
  • Fair value changes of the hedged items in portfolio hedge of interest rate risk
  • Trading financial liabilities
  • Derivatives – hedge accounting
  • Total equity

All the values are in the carrying amount column (0010).

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

F_01.03: Total equity and total liabilities = F_01.02: Financial liabilities measured at amortised cost + F_01.02: Share capital repayable on demand + F_01.02: Other liabilities + F_01.02: Tax liabilities + F_01.02: Liabilities included in disposal groups classified as held for sale + F_01.02: Non-trading non-derivative financial liabilities measured at a cost-based method + F_01.02: Financial liabilities designated at fair value through profit or loss + F_01.02: Provisions + F_01.02: Haircuts for trading liabilities at fair value + F_01.02: Financial liabilities held for trading + F_01.02: Fair value changes of the hedged items in portfolio hedge of interest rate risk + F_01.02: Trading financial liabilities + F_01.02: Derivatives – Hedge accounting + F_01.03: Total equity

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark F 01.02 and F 01.03 as reported.
  6. 06This is a warning. It does not stop the filing on its own, but your authority may ask you to explain it.

The cells it reads

Balance sheet statement: liabilities (F 01.02)

Rows

  • 0010Financial liabilities held for trading
  • 0061Trading financial liabilities
  • 0070Financial liabilities designated at fair value through profit or loss
  • 0110Financial liabilities measured at amortised cost
  • 0141Non-trading non-derivative financial liabilities measured at a cost-based method
  • 0150Derivatives – Hedge accounting
  • 0160Fair value changes of the hedged items in portfolio hedge of interest rate risk
  • 0170Provisions
  • 0240Tax liabilities
  • 0270Share capital repayable on demand
  • 0280Other liabilities
  • 0290Liabilities included in disposal groups classified as held for sale
  • 0295Haircuts for trading liabilities at fair value

Column

  • 0010Carrying amount

Balance sheet statement: equity (F 01.03)

Rows

  • 0300Total equity
  • 0310Total equity and total liabilities

Column

  • 0010Carrying amount
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

{F_01.03,r0310,c0010,} = sum({F_01.02,r0110,c0010,},{F_01.02,r0270,c0010,},{F_01.02,r0280,c0010,},{F_01.02,r0240,c0010,},{F_01.02,r0290,c0010,},{F_01.02,r0141,c0010,},{F_01.02,r0070,c0010,},{F_01.02,r0170,c0010,},{F_01.02,r0295,c0010,},{F_01.02,r0010,c0010,},{F_01.02,r0160,c0010,},{F_01.02,r0061,c0010,},{F_01.02,r0150,c0010,}) + {F_01.03,r0300,c0010,}

Every FINREP 9 rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.