Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total must equal the sum of its six parts (row 0150, EBA rule v1758_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 six added up:

  • Capital
  • Share premium
  • Equity instruments issued other than capital
  • Other equity
  • Fair value reserves
  • Other items

EBA checks it for two rows: reclassification of financial instruments from equity to liability and reclassification of financial instruments from liability to equity. 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.

Reclassification of Financial Instruments from Liability to Equity, Total = Reclassification of Financial Instruments from Liability to Equity, Capital + Reclassification of Financial Instruments from Liability to Equity, Share premium + Reclassification of Financial Instruments from Liability to Equity, Equity instruments issued other than capital + Reclassification of Financial Instruments from Liability to Equity, Other equity + Reclassification of Financial Instruments from Liability to Equity, Fair value reserves + Reclassification of Financial Instruments from Liability 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

  • 0140Reclassification of Financial Instruments from Equity to Liability
  • 0150Reclassification of Financial Instruments from Liability to Equity

Columns

  • 0010Capital
  • 0020Share premium
  • 0030Equity instruments issued other than capital
  • 0040Other equity
  • 0075Fair value reserves
  • 0130Other items
  • 0140Total

A worked example

The first of its checks, with simple numbers.

Illustrative values
Capital1,200
Share premium800
Equity instruments issued other than capital450
Other equity300
Fair value reserves150
Other items100
Together3,000
What the rule then expects

Total must then be 3,000.

3,000Passes
3,100Fails

A file that reports 3,000 passes. One that reports 3,100 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_46.00,r0150,c0140,} = {F_46.00,r0150,c0010,} + {F_46.00,r0150,c0020,} + {F_46.00,r0150,c0030,} + {F_46.00,r0150,c0040,} + {F_46.00,r0150,c0075,} + {F_46.00,r0150,c0130,}

The next one:

{F_46.00,r0140,c0140,} = {F_46.00,r0140,c0010,} + {F_46.00,r0140,c0020,} + {F_46.00,r0140,c0030,} + {F_46.00,r0140,c0040,} + {F_46.00,r0140,c0075,} + {F_46.00,r0140,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.