Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total must equal the sum of its seven parts (row 0120, EBA rule v1757_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:

  • Retained earnings
  • Revaluation reserves
  • Fair value reserves
  • Other reserves
  • (-) Treasury shares
  • Accumulated other comprehensive income
  • Other items

EBA checks it for two rows: purchase of Treasury shares, and sale or cancellation of treasury shares. That makes two 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.

Purchase of Treasury Shares, Total = Purchase of Treasury Shares, Retained earnings + Purchase of Treasury Shares, Revaluation reserves + Purchase of Treasury Shares, Fair value reserves + Purchase of Treasury Shares, Other reserves + Purchase of Treasury Shares, (-) Treasury shares + Purchase of Treasury Shares, Accumulated Other Comprehensive Income + Purchase of Treasury 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

  • 0120Purchase of Treasury Shares
  • 0130Sale or cancellation of treasury shares

Columns

  • 0060Retained earnings
  • 0070Revaluation reserves
  • 0075Fair value reserves
  • 0080Other reserves
  • 0090(-) Treasury shares
  • 0120Accumulated Other Comprehensive Income
  • 0130Other items
  • 0140Total

A worked example

The first of its checks, with simple numbers.

Illustrative values
Retained earnings1,200
Revaluation reserves800
Fair value reserves450
Other reserves300
(-) Treasury shares150
Accumulated other comprehensive income100
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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_46.00,r0120,c0140,} = {F_46.00,r0120,c0060,} + {F_46.00,r0120,c0070,} + {F_46.00,r0120,c0075,} + {F_46.00,r0120,c0080,} + {F_46.00,r0120,c0090,} + {F_46.00,r0120,c0120,} + {F_46.00,r0120,c0130,}

The next one:

{F_46.00,r0130,c0140,} = {F_46.00,r0130,c0060,} + {F_46.00,r0130,c0070,} + {F_46.00,r0130,c0075,} + {F_46.00,r0130,c0080,} + {F_46.00,r0130,c0090,} + {F_46.00,r0130,c0120,} + {F_46.00,r0130,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.