The rule in plain words
Total equity must equal these 14 added up:
- Capital
- Share premium
- Equity instruments issued other than capital
- Other equity
- Accumulated other comprehensive income
- Retained earnings
- Revaluation reserves
- Fair value reserves
- Other reserves
- First consolidation differences
- (-) Treasury shares
- Profit or loss attributable to owners of the parent
- (-) Interim dividends
- Minority interests [Non-controlling interests]
All the values are in the carrying amount column (0010) of F 01.03.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Total equity = Capital + Share premium + Equity instruments issued other than capital + Other equity + Accumulated other comprehensive income + Retained earnings + Revaluation reserves + Fair value reserves + Other reserves + First consolidation differences + (-) Treasury shares + Profit or loss attributable to Owners of the parent + (-) Interim dividends + Minority interests [Non-controlling interests]
What to do if your filing fails it
- 01Open the template below and find the cells the rule reads.
- 02Add up the parts in your file and compare the result with the total.
- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.
- 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
- 05It runs only when your filing indicators mark F 01.03 as reported.
- 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: equity (F 01.03)
Rows
- 0010Capital
- 0040Share premium
- 0050Equity instruments issued other than capital
- 0080Other equity
- 0090Accumulated other comprehensive income
- 0190Retained earnings
- 0200Revaluation reserves
- 0205Fair value reserves
- 0210Other reserves
- 0235First consolidation differences
- 0240(-) Treasury shares
- 0250Profit or loss attributable to Owners of the parent
- 0260(-) Interim dividends
- 0270Minority interests [Non-controlling interests]
- 0300Total equity
Column
- 0010Carrying amount
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_01.03,r0300,c0010,} = {F_01.03,r0010,c0010,} + {F_01.03,r0040,c0010,} + {F_01.03,r0050,c0010,} + {F_01.03,r0080,c0010,} + {F_01.03,r0090,c0010,} + {F_01.03,r0190,c0010,} + {F_01.03,r0200,c0010,} + {F_01.03,r0205,c0010,} + {F_01.03,r0210,c0010,} + {F_01.03,r0235,c0010,} + {F_01.03,r0240,c0010,} + {F_01.03,r0250,c0010,} + {F_01.03,r0260,c0010,} + {F_01.03,r0270,c0010,}Other rules on F 01.03
- Accumulated other comprehensive income must equal the sum of its two parts (v0779_m)Warning
- Profit or loss attributable to owners of the parent must equal attributable to owners of the parent (v0786_m)Warning
- An upper-limit check across breakdown of interests in unconsolidated structured entities and balance sheet statement: equity (F 30.02, v1010_m)Warning
- Fair value reserves must equal the sum of its four parts (v0059_m)Warning
- Carrying amount cannot be more than zero (v2060_s)Warning
- Carrying amount cannot be negative (v3899_s)Warning
- Items that will not be reclassified to profit and loss must equal the sum of its eight parts (v5022_m)Warning
- Items that may be reclassified to profit and loss must equal the sum of its seven parts (v5023_m)Warning
Every FINREP 9 rule, by template
Checks like this one, run at the point of submission, are the first step to real-time supervision.