Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total equity must equal the sum of its 14 parts (F 17.03, EBA rule v1134_m)

A warning in the financial reporting return (FINREP 9), on template F 17.03, reconciliation between IFRS and CRR scope of consolidation: liabilities.

Check your file against this ruleWhat to do if it fails

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 accounting scope of consolidation [carrying amount] column (0010) of F 17.03.

How the Line4 Check report words itShow

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

  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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 17.03 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

Reconciliation between IFRS and CRR scope of consolidation: liabilities (F 17.03)

Rows

  • 0260Capital
  • 0270Share premium
  • 0280Equity instruments issued other than capital
  • 0290Other equity
  • 0300Accumulated other comprehensive income
  • 0310Retained earnings
  • 0320Revaluation reserves
  • 0325Fair value reserves
  • 0330Other reserves
  • 0335First consolidation differences
  • 0340(-) Treasury shares
  • 0350Profit or loss attributable to Owners of the parent
  • 0360(-) Interim dividends
  • 0370Minority interests [Non-controlling interests]
  • 0380Total equity

Column

  • 0010Accounting scope of consolidation [carrying amount]
Show the rule as writtenShow

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

{F_17.03,r0380,c0010,} = {F_17.03,r0260,c0010,} + {F_17.03,r0270,c0010,} + {F_17.03,r0280,c0010,} + {F_17.03,r0290,c0010,} + {F_17.03,r0300,c0010,} + {F_17.03,r0310,c0010,} + {F_17.03,r0320,c0010,} + {F_17.03,r0325,c0010,} + {F_17.03,r0330,c0010,} + {F_17.03,r0335,c0010,} + {F_17.03,r0340,c0010,} + {F_17.03,r0350,c0010,} + {F_17.03,r0360,c0010,} + {F_17.03,r0370,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.