Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total must equal the sum of its six parts (row 0180, EBA rule v1761_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
  • Other equity
  • Fair value reserves
  • (-) Treasury shares
  • Other items

All the values are in the share based payments row (0180) of F 46.00.

How the Line4 Check report words itShow

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

Share based payments, Total = Share based payments, Capital + Share based payments, Share premium + Share based payments, Other equity + Share based payments, Fair value reserves + Share based payments, (-) Treasury shares + Share based payments, 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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

  • 0180Share based payments

Columns

  • 0010Capital
  • 0020Share premium
  • 0040Other equity
  • 0075Fair value reserves
  • 0090(-) Treasury shares
  • 0130Other items
  • 0140Total

A worked example

The first of its checks, with simple numbers.

Illustrative values
Capital1,200
Share premium800
Other equity450
Fair value reserves300
(-) Treasury shares150
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. Cells are written as {template, row, column, sheet}.

{F_46.00,r0180,c0140,} = {F_46.00,r0180,c0010,} + {F_46.00,r0180,c0020,} + {F_46.00,r0180,c0040,} + {F_46.00,r0180,c0075,} + {F_46.00,r0180,c0090,} + {F_46.00,r0180,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.