Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total must equal the sum of its twelve parts (row 0160, EBA rule v1759_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 twelve added up:

  • Equity instruments issued other than capital
  • Other equity
  • Accumulated other comprehensive income,
  • Retained earnings
  • Revaluation reserves
  • Fair value reserves
  • First consolidation differences
  • (-) Treasury shares
  • Profit or (-) loss attributable to owners of the parent
  • (-) Interim dividends
  • Accumulated other comprehensive income, minority interest
  • Other items

All the values are in the transfers among components of equity row (0160) of F 46.00.

How the Line4 Check report words itShow

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

Transfers among components of equity, Total = Transfers among components of equity, Equity instruments issued other than capital + Transfers among components of equity, Other equity + Transfers among components of equity, Accumulated Other Comprehensive Income + Transfers among components of equity, Retained earnings + Transfers among components of equity, Revaluation reserves + Transfers among components of equity, Fair value reserves + Transfers among components of equity, First consolidation differences + Transfers among components of equity, (-) Treasury shares + Transfers among components of equity, Profit or (-) loss attributable to owners of the parent + Transfers among components of equity, (-) Interim dividends + Transfers among components of equity, Minority interest, accumulated Other Comprehensive Income + Transfers among components of 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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

  • 0160Transfers among components of equity

Columns

  • 0030Equity instruments issued other than capital
  • 0040Other equity
  • 0050Accumulated Other Comprehensive Income
  • 0060Retained earnings
  • 0070Revaluation reserves
  • 0075Fair value reserves
  • 0085First consolidation differences
  • 0090(-) Treasury shares
  • 0100Profit or (-) loss attributable to owners of the parent
  • 0110(-) Interim dividends
  • 0120Accumulated Other Comprehensive Income
  • 0130Other items
  • 0140Total
Show the rule as writtenShow

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

{F_46.00,r0160,c0140,} = {F_46.00,r0160,c0030,} + {F_46.00,r0160,c0040,} + {F_46.00,r0160,c0050,} + {F_46.00,r0160,c0060,} + {F_46.00,r0160,c0070,} + {F_46.00,r0160,c0075,} + {F_46.00,r0160,c0085,} + {F_46.00,r0160,c0090,} + {F_46.00,r0160,c0100,} + {F_46.00,r0160,c0110,} + {F_46.00,r0160,c0120,} + {F_46.00,r0160,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.