Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total must equal the sum of its twelve parts (row 0190, EBA rule v1762_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
  • Other reserves
  • (-) 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 other increase or (-) decrease in equity row (0190) of F 46.00.

How the Line4 Check report words itShow

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

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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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

  • 0190Other increase or (-) decrease in equity

Columns

  • 0030Equity instruments issued other than capital
  • 0040Other equity
  • 0050Accumulated Other Comprehensive Income
  • 0060Retained earnings
  • 0070Revaluation reserves
  • 0075Fair value reserves
  • 0080Other reserves
  • 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,r0190,c0140,} = {F_46.00,r0190,c0030,} + {F_46.00,r0190,c0040,} + {F_46.00,r0190,c0050,} + {F_46.00,r0190,c0060,} + {F_46.00,r0190,c0070,} + {F_46.00,r0190,c0075,} + {F_46.00,r0190,c0080,} + {F_46.00,r0190,c0090,} + {F_46.00,r0190,c0100,} + {F_46.00,r0190,c0110,} + {F_46.00,r0190,c0120,} + {F_46.00,r0190,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.