Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total must equal the sum of its nine parts (row 0090, EBA rule v1754_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 nine added up:

  • Capital
  • Share premium
  • Equity instruments issued other than capital
  • Other equity
  • Retained earnings
  • Fair value reserves
  • Other reserves
  • (-) Treasury shares
  • Other items

All the values are in the conversion of debt to equity row (0090) of F 46.00.

How the Line4 Check report words itShow

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

Conversion of Debt to Equity, Total = Conversion of Debt to Equity, Capital + Conversion of Debt to Equity, Share premium + Conversion of Debt to Equity, Equity instruments issued other than capital + Conversion of Debt to Equity, Other equity + Conversion of Debt to Equity, Retained earnings + Conversion of Debt to Equity, Fair value reserves + Conversion of Debt to Equity, Other reserves + Conversion of Debt to Equity, (-) Treasury shares + Conversion of Debt to Equity, 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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

  • 0090Conversion of Debt to Equity

Columns

  • 0010Capital
  • 0020Share premium
  • 0030Equity instruments issued other than capital
  • 0040Other equity
  • 0060Retained earnings
  • 0075Fair value reserves
  • 0080Other reserves
  • 0090(-) Treasury shares
  • 0130Other items
  • 0140Total
Show the rule as writtenShow

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

{F_46.00,r0090,c0140,} = {F_46.00,r0090,c0010,} + {F_46.00,r0090,c0020,} + {F_46.00,r0090,c0030,} + {F_46.00,r0090,c0040,} + {F_46.00,r0090,c0060,} + {F_46.00,r0090,c0075,} + {F_46.00,r0090,c0080,} + {F_46.00,r0090,c0090,} + {F_46.00,r0090,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.