Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total must equal the sum of its twelve parts (row 0170, EBA rule v1760_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:

  • Capital
  • Share premium
  • Equity instruments issued other than capital
  • Other equity
  • Accumulated other comprehensive income
  • Retained earnings
  • Revaluation reserves
  • Fair value reserves
  • Other reserves
  • First consolidation differences
  • (-) Treasury shares
  • Other items

All the values are in the equity increase or (-) decrease resulting from business combinations row (0170) of F 46.00.

How the Line4 Check report words itShow

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

Equity increase or (-) decrease resulting from business combinations, Total = Equity increase or (-) decrease resulting from business combinations, Capital + Equity increase or (-) decrease resulting from business combinations, Share premium + Equity increase or (-) decrease resulting from business combinations, Equity instruments issued other than capital + Equity increase or (-) decrease resulting from business combinations, Other equity + Equity increase or (-) decrease resulting from business combinations, Accumulated Other Comprehensive Income + Equity increase or (-) decrease resulting from business combinations, Retained earnings + Equity increase or (-) decrease resulting from business combinations, Revaluation reserves + Equity increase or (-) decrease resulting from business combinations, Fair value reserves + Equity increase or (-) decrease resulting from business combinations, Other reserves + Equity increase or (-) decrease resulting from business combinations, First consolidation differences + Equity increase or (-) decrease resulting from business combinations, (-) Treasury shares + Equity increase or (-) decrease resulting from business combinations, 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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

  • 0170Equity increase or (-) decrease resulting from business combinations

Columns

  • 0010Capital
  • 0020Share premium
  • 0030Equity instruments issued other than capital
  • 0040Other equity
  • 0050Accumulated Other Comprehensive Income
  • 0060Retained earnings
  • 0070Revaluation reserves
  • 0075Fair value reserves
  • 0080Other reserves
  • 0085First consolidation differences
  • 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,r0170,c0140,} = {F_46.00,r0170,c0010,} + {F_46.00,r0170,c0020,} + {F_46.00,r0170,c0030,} + {F_46.00,r0170,c0040,} + {F_46.00,r0170,c0050,} + {F_46.00,r0170,c0060,} + {F_46.00,r0170,c0070,} + {F_46.00,r0170,c0075,} + {F_46.00,r0170,c0080,} + {F_46.00,r0170,c0085,} + {F_46.00,r0170,c0090,} + {F_46.00,r0170,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.