Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total must equal the sum of its four parts (F 46.00, EBA rule v1763_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 four added up:

  • Accumulated other comprehensive income,
  • Profit or (-) loss attributable to owners of the parent
  • Accumulated other comprehensive income, minority interest
  • Other items

All the values are in the total comprehensive income for the year row (0200) of F 46.00.

How the Line4 Check report words itShow

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

Total comprehensive income for the year, Total = Total comprehensive income for the year, Accumulated Other Comprehensive Income + Total comprehensive income for the year, Profit or (-) loss attributable to owners of the parent + Total comprehensive income for the year, Minority interest, accumulated Other Comprehensive Income + Total comprehensive income for the year, 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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

  • 0200Total comprehensive income for the year

Columns

  • 0050Accumulated Other Comprehensive Income
  • 0100Profit or (-) loss attributable to owners of the parent
  • 0120Accumulated Other Comprehensive Income
  • 0130Other items
  • 0140Total

A worked example

The first of its checks, with simple numbers.

Illustrative values
Accumulated other comprehensive income, 1,200
Profit or (-) loss attributable to owners of the parent800
Accumulated other comprehensive income, minority interest450
Other items300
Together2,750
What the rule then expects

Total must then be 2,750.

2,750Passes
2,850Fails

A file that reports 2,750 passes. One that reports 2,850 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,r0200,c0140,} = {F_46.00,r0200,c0050,} + {F_46.00,r0200,c0100,} + {F_46.00,r0200,c0120,} + {F_46.00,r0200,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.