Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Closing balance [current period] must equal the sum of its nine parts (EBA rule v1060_m)

A warning in the financial reporting return (FINREP 9), on template F 46.00, statement of changes in equity.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Closing balance [current period] must equal these nine added up:

  • Opening balance [current period]
  • Conversion of debt to equity
  • Dividends
  • Reclassification of financial instruments from equity to liability
  • Reclassification of financial instruments from liability to equity
  • Transfers among components of equity
  • Equity increase or (-) decrease resulting from business combinations
  • Share based payments
  • Other increase or (-) decrease in equity

All the values are in the other equity column (0040) of F 46.00.

How the Line4 Check report words itShow

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

Other equity: Closing balance [current period] = Opening balance [current period] + Conversion of Debt to Equity + Dividends + Reclassification of Financial Instruments from Equity to Liability + Reclassification of Financial Instruments from Liability to Equity + Transfers among components of equity + Equity increase or (-) decrease resulting from business combinations + Share based payments + Other increase or (-) decrease in equity

What to do if your filing fails it

  1. 01Open the template 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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 46.00 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

Statement of changes in equity (F 46.00)

Rows

  • 0040Opening balance [current period]
  • 0090Conversion of Debt to Equity
  • 0110Dividends
  • 0140Reclassification of Financial Instruments from Equity to Liability
  • 0150Reclassification of Financial Instruments from Liability to Equity
  • 0160Transfers among components of equity
  • 0170Equity increase or (-) decrease resulting from business combinations
  • 0180Share based payments
  • 0190Other increase or (-) decrease in equity
  • 0210Closing balance [current period]

Column

  • 0040Other equity
Show the rule as writtenShow

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

{F_46.00,r0210,c0040,} = {F_46.00,r0040,c0040,} + {F_46.00,r0090,c0040,} + {F_46.00,r0110,c0040,} + {F_46.00,r0140,c0040,} + {F_46.00,r0150,c0040,} + {F_46.00,r0160,c0040,} + {F_46.00,r0170,c0040,} + {F_46.00,r0180,c0040,} + {F_46.00,r0190,c0040,}

Every FINREP 9 rule, by template

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