Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total must equal the sum of its seven parts (row 0050, EBA rule v1750_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 seven added up:

  • Capital
  • Share premium
  • Retained earnings
  • Revaluation reserves
  • Fair value reserves
  • Other reserves
  • Other items

All the values are in the issuance of ordinary shares row (0050) of F 46.00.

How the Line4 Check report words itShow

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

Issuance of Ordinary Shares, Total = Issuance of Ordinary Shares, Capital + Issuance of Ordinary Shares, Share premium + Issuance of Ordinary Shares, Retained earnings + Issuance of Ordinary Shares, Revaluation reserves + Issuance of Ordinary Shares, Fair value reserves + Issuance of Ordinary Shares, Other reserves + Issuance of Ordinary Shares, 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 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)

Row

  • 0050Issuance of Ordinary Shares

Columns

  • 0010Capital
  • 0020Share premium
  • 0060Retained earnings
  • 0070Revaluation reserves
  • 0075Fair value reserves
  • 0080Other reserves
  • 0130Other items
  • 0140Total

A worked example

The first of its checks, with simple numbers.

Illustrative values
Capital1,200
Share premium800
Retained earnings450
Revaluation reserves300
Fair value reserves150
Other reserves100
Other items60
Together3,060
What the rule then expects

Total must then be 3,060.

3,060Passes
3,160Fails

A file that reports 3,060 passes. One that reports 3,160 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}.

{F_46.00,r0050,c0140,} = {F_46.00,r0050,c0010,} + {F_46.00,r0050,c0020,} + {F_46.00,r0050,c0060,} + {F_46.00,r0050,c0070,} + {F_46.00,r0050,c0075,} + {F_46.00,r0050,c0080,} + {F_46.00,r0050,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.