Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total must equal the sum of its eight parts (EBA rule v1751_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 eight added up:

  • Capital
  • Share premium
  • Equity instruments issued other than capital
  • Retained earnings
  • Revaluation reserves
  • Fair value reserves
  • Other reserves
  • Other items

All the values are in the issuance of Preference shares row (0060) 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 Preference Shares, Total = Issuance of Preference Shares, Capital + Issuance of Preference Shares, Share premium + Issuance of Preference Shares, Equity instruments issued other than capital + Issuance of Preference Shares, Retained earnings + Issuance of Preference Shares, Revaluation reserves + Issuance of Preference Shares, Fair value reserves + Issuance of Preference Shares, Other reserves + Issuance of Preference 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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

  • 0060Issuance of Preference Shares

Columns

  • 0010Capital
  • 0020Share premium
  • 0030Equity instruments issued other than capital
  • 0060Retained earnings
  • 0070Revaluation reserves
  • 0075Fair value reserves
  • 0080Other reserves
  • 0130Other items
  • 0140Total
Show the rule as writtenShow

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

{F_46.00,r0060,c0140,} = {F_46.00,r0060,c0010,} + {F_46.00,r0060,c0020,} + {F_46.00,r0060,c0030,} + {F_46.00,r0060,c0060,} + {F_46.00,r0060,c0070,} + {F_46.00,r0060,c0075,} + {F_46.00,r0060,c0080,} + {F_46.00,r0060,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.