Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Attributable to owners of the parent, current period must equal the sum of its two parts (EBA rule v1384_m)

A warning in the financial reporting return (FINREP 9), on templates F 03.00, statement of comprehensive income and F 46.00, statement of changes in equity.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Attributable to owners of the parent, current period must equal total comprehensive income for the year, profit or (-) loss attributable to owners of the parent plus total comprehensive income for the year, accumulated other comprehensive income.

How the Line4 Check report words itShow

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

F_46.00: Total comprehensive income for the year, Profit or (-) loss attributable to owners of the parent + F_46.00: Total comprehensive income for the year, Accumulated Other Comprehensive Income = F_03.00: Attributable to owners of the parent

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 03.00 and 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 comprehensive income (F 03.00)

Row

  • 0360Attributable to owners of the parent

Column

  • 0010Current period

Statement of changes in equity (F 46.00)

Row

  • 0200Total comprehensive income for the year

Columns

  • 0050Accumulated Other Comprehensive Income
  • 0100Profit or (-) loss attributable to owners of the parent

A worked example

The first of its checks, with simple numbers.

Illustrative values
Total comprehensive income for the year, profit or (-) loss attributable to owners of the parent1,200
Total comprehensive income for the year, accumulated other comprehensive income800
Together2,000
What the rule then expects

Attributable to owners of the parent, current period must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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. Cells are written as {template, row, column, sheet}.

sum({F_46.00,r0200,c0100,},{F_46.00,r0200,c0050,}) = {F_03.00,r0360,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.