Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total must equal the sum of its 15 parts (EBA rule v1225_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

Total must equal these 15 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
  • Accumulated other comprehensive income, minority interest
  • Other items

EBA checks it for five rows: opening balance [before restatement], effects of corrections of errors, effects of changes in accounting policies, opening balance [current period] and closing balance [current period]. That makes five 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.

Opening balance [before restatement], Total = Opening balance [before restatement], Capital + Opening balance [before restatement], Share premium + Opening balance [before restatement], Equity instruments issued other than capital + Opening balance [before restatement], Other equity + Opening balance [before restatement], Accumulated Other Comprehensive Income + Opening balance [before restatement], Retained earnings + Opening balance [before restatement], Revaluation reserves + Opening balance [before restatement], Fair value reserves + Opening balance [before restatement], Other reserves + Opening balance [before restatement], First consolidation differences + Opening balance [before restatement], (-) Treasury shares + Opening balance [before restatement], Profit or (-) loss attributable to owners of the parent + Opening balance [before restatement], (-) Interim dividends + Opening balance [before restatement], Minority interest, accumulated Other Comprehensive Income + Opening balance [before restatement], Other items

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 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

  • 0010Opening balance [before restatement]
  • 0020Effects of corrections of errors
  • 0030Effects of changes in accounting policies
  • 0040Opening balance [current period]
  • 0210Closing balance [current period]

Columns

  • 0010Capital
  • 0020Share premium
  • 0030Equity instruments issued other than capital
  • 0040Other equity
  • 0050Accumulated Other Comprehensive Income
  • 0060Retained earnings
  • 0070Revaluation reserves
  • 0075Fair value reserves
  • 0080Other reserves
  • 0085First consolidation differences
  • 0090(-) Treasury shares
  • 0100Profit or (-) loss attributable to owners of the parent
  • 0110(-) Interim dividends
  • 0120Accumulated Other Comprehensive Income
  • 0130Other items
  • 0140Total
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_46.00,r0010,c0140,} = {F_46.00,r0010,c0010,} + {F_46.00,r0010,c0020,} + {F_46.00,r0010,c0030,} + {F_46.00,r0010,c0040,} + {F_46.00,r0010,c0050,} + {F_46.00,r0010,c0060,} + {F_46.00,r0010,c0070,} + {F_46.00,r0010,c0075,} + {F_46.00,r0010,c0080,} + {F_46.00,r0010,c0085,} + {F_46.00,r0010,c0090,} + {F_46.00,r0010,c0100,} + {F_46.00,r0010,c0110,} + {F_46.00,r0010,c0120,} + {F_46.00,r0010,c0130,}

The next four:

{F_46.00,r0210,c0140,} = {F_46.00,r0210,c0010,} + {F_46.00,r0210,c0020,} + {F_46.00,r0210,c0030,} + {F_46.00,r0210,c0040,} + {F_46.00,r0210,c0050,} + {F_46.00,r0210,c0060,} + {F_46.00,r0210,c0070,} + {F_46.00,r0210,c0075,} + {F_46.00,r0210,c0080,} + {F_46.00,r0210,c0085,} + {F_46.00,r0210,c0090,} + {F_46.00,r0210,c0100,} + {F_46.00,r0210,c0110,} + {F_46.00,r0210,c0120,} + {F_46.00,r0210,c0130,}{F_46.00,r0020,c0140,} = {F_46.00,r0020,c0010,} + {F_46.00,r0020,c0020,} + {F_46.00,r0020,c0030,} + {F_46.00,r0020,c0040,} + {F_46.00,r0020,c0050,} + {F_46.00,r0020,c0060,} + {F_46.00,r0020,c0070,} + {F_46.00,r0020,c0075,} + {F_46.00,r0020,c0080,} + {F_46.00,r0020,c0085,} + {F_46.00,r0020,c0090,} + {F_46.00,r0020,c0100,} + {F_46.00,r0020,c0110,} + {F_46.00,r0020,c0120,} + {F_46.00,r0020,c0130,}{F_46.00,r0030,c0140,} = {F_46.00,r0030,c0010,} + {F_46.00,r0030,c0020,} + {F_46.00,r0030,c0030,} + {F_46.00,r0030,c0040,} + {F_46.00,r0030,c0050,} + {F_46.00,r0030,c0060,} + {F_46.00,r0030,c0070,} + {F_46.00,r0030,c0075,} + {F_46.00,r0030,c0080,} + {F_46.00,r0030,c0085,} + {F_46.00,r0030,c0090,} + {F_46.00,r0030,c0100,} + {F_46.00,r0030,c0110,} + {F_46.00,r0030,c0120,} + {F_46.00,r0030,c0130,}{F_46.00,r0040,c0140,} = {F_46.00,r0040,c0010,} + {F_46.00,r0040,c0020,} + {F_46.00,r0040,c0030,} + {F_46.00,r0040,c0040,} + {F_46.00,r0040,c0050,} + {F_46.00,r0040,c0060,} + {F_46.00,r0040,c0070,} + {F_46.00,r0040,c0075,} + {F_46.00,r0040,c0080,} + {F_46.00,r0040,c0085,} + {F_46.00,r0040,c0090,} + {F_46.00,r0040,c0100,} + {F_46.00,r0040,c0110,} + {F_46.00,r0040,c0120,} + {F_46.00,r0040,c0130,}

Every FINREP 9 rule, by template

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