Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Closing balance [carrying amount at the end of the period] must equal the sum of its six parts (EBA rule v1116_m)

A warning in the financial reporting return (FINREP 9), on template F 43.00, provisions.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Closing balance [carrying amount at the end of the period] must equal these six added up:

  • Opening balance [carrying amount at the beginning of the period]
  • Additions, including increases in existing provisions
  • (-) amounts used
  • (-) Unused amounts reversed during the period
  • Increase in the discounted amount [passage of time] and effect of any change in the discount rate
  • Other movements

EBA checks it for six columns: pensions and other post employment defined benefit obligations, other long term employee benefits, restructuring, pending legal issues and tax litigation, commitments and guarantees given under national GAAP, and other provisions. That makes six checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Other long term employee benefits: Closing balance [carrying amount at the end of the period] = Opening balance [carrying amount at the beginning of the period] + Additions, including increases in existing provisions + (-) Amounts used + (-) Unused amounts reversed during the period + Increase in the discounted amount [passage of time] and effect of any change in the discount rate + Other movements

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 43.00 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

Provisions (F 43.00)

Rows

  • 0010Opening balance [carrying amount at the beginning of the period]
  • 0020Additions, including increases in existing provisions
  • 0030(-) Amounts used
  • 0040(-) Unused amounts reversed during the period
  • 0050Increase in the discounted amount [passage of time] and effect of any change in the discount rate
  • 0060Other movements
  • 0070Closing balance [carrying amount at the end of the period]

Columns

  • 0010Pensions and other post employment defined benefit obligations
  • 0020Other long term employee benefits
  • 0030Restructuring
  • 0040Pending legal issues and tax litigation
  • 0050Commitments and guarantees given under national GAAP
  • 0060Other provisions

A worked example

The first of its checks, with simple numbers.

Illustrative values
Opening balance [carrying amount at the beginning of the period]1,200
Additions, including increases in existing provisions800
(-) amounts used450
(-) Unused amounts reversed during the period300
Increase in the discounted amount [passage of time] and effect of any change in the discount rate150
Other movements100
Together3,000
What the rule then expects

Closing balance [carrying amount at the end of the period] must then be 3,000.

3,000Passes
3,100Fails

A file that reports 3,000 passes. One that reports 3,100 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_43.00,r0070,c0020,} = {F_43.00,r0010,c0020,} + {F_43.00,r0020,c0020,} + {F_43.00,r0030,c0020,} + {F_43.00,r0040,c0020,} + {F_43.00,r0050,c0020,} + {F_43.00,r0060,c0020,}

The next five:

{F_43.00,r0070,c0050,} = {F_43.00,r0010,c0050,} + {F_43.00,r0020,c0050,} + {F_43.00,r0030,c0050,} + {F_43.00,r0040,c0050,} + {F_43.00,r0050,c0050,} + {F_43.00,r0060,c0050,}{F_43.00,r0070,c0030,} = {F_43.00,r0010,c0030,} + {F_43.00,r0020,c0030,} + {F_43.00,r0030,c0030,} + {F_43.00,r0040,c0030,} + {F_43.00,r0050,c0030,} + {F_43.00,r0060,c0030,}{F_43.00,r0070,c0040,} = {F_43.00,r0010,c0040,} + {F_43.00,r0020,c0040,} + {F_43.00,r0030,c0040,} + {F_43.00,r0040,c0040,} + {F_43.00,r0050,c0040,} + {F_43.00,r0060,c0040,}{F_43.00,r0070,c0010,} = {F_43.00,r0010,c0010,} + {F_43.00,r0020,c0010,} + {F_43.00,r0030,c0010,} + {F_43.00,r0040,c0010,} + {F_43.00,r0050,c0010,} + {F_43.00,r0060,c0010,}{F_43.00,r0070,c0060,} = {F_43.00,r0010,c0060,} + {F_43.00,r0020,c0060,} + {F_43.00,r0030,c0060,} + {F_43.00,r0040,c0060,} + {F_43.00,r0050,c0060,} + {F_43.00,r0060,c0060,}

Every FINREP 9 rule, by template

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