Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Closing balance [present value] must equal the sum of its eleven parts (EBA rule v1121_m)

A warning in the financial reporting return (FINREP 9), on template F 44.02, movements in defined benefit plans and employee benefits.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Closing balance [present value] must equal these eleven added up:

  • Interest cost
  • Actuarial (-) gains or losses from changes in financial assumptions
  • Foreign currency translation (flow) increase or (-) decrease
  • Opening balance [present value]
  • Current service cost
  • Past service cost, including gains and losses arising from settlements
  • Benefits paid
  • Contributions paid
  • Other increases or (-) decreases
  • Actuarial (-) gains or losses from changes in demographic assumptions
  • Increase or (-) decrease through business combinations and disposal

All the values are in the defined benefit obligations column (0010) of F 44.02.

How the Line4 Check report words itShow

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

Closing balance [present value] = Interest cost + Actuarial (-) gains or losses from changes in financial assumptions + Foreign currency translation (flow) increase or (-) decrease + Opening balance [present value] + Current service cost + Past service cost, including gains and losses arising from settlements + Benefits paid + Contributions paid + Other increases or (-) decreases + Actuarial (-) gains or losses from changes in demographic assumptions + Increase or (-) decrease through business combinations and disposal

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 44.02 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

Movements in defined benefit plans and employee benefits (F 44.02)

Rows

  • 0010Opening balance [present value]
  • 0020Current service cost
  • 0030Interest cost
  • 0040Contributions paid
  • 0050Actuarial (-) gains or losses from changes in demographic assumptions
  • 0060Actuarial (-) gains or losses from changes in financial assumptions
  • 0070Foreign currency translation (flow) increase or (-) decrease
  • 0080Benefits paid
  • 0090Past service cost, including gains and losses arising from settlements
  • 0100Increase or (-) decrease through business combinations and disposal
  • 0110Other increases or (-) decreases
  • 0120Closing balance [present value]

Column

  • 0010Defined benefit obligations
Show the rule as writtenShow

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

{F_44.02,r0120,c0010,} = sum({F_44.02,r0030,c0010,},{F_44.02,r0060,c0010,},{F_44.02,r0070,c0010,},{F_44.02,r0010,c0010,},{F_44.02,r0020,c0010,},{F_44.02,r0090,c0010,},{F_44.02,r0080,c0010,},{F_44.02,r0040,c0010,},{F_44.02,r0110,c0010,},{F_44.02,r0050,c0010,},{F_44.02,r0100,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.