The rule in plain words
‘identified staff’(included in row 4) cannot be more than total number of high earners.
All the values are in the MB supervisory function column (0010).
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
R_04.00.C: Of which: ‘identified staff’(included in row 4), MB Supervisory function <= R_04.00.A: Total number of high earners, MB Supervisory function
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
- 03EBA compares the values exactly here: there is no rounding tolerance.
- 04It runs only when your filing indicators mark R 04.00 as reported.
- 05This 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
Information on the remuneration of high earners (I) (R 04.00.a)
Row
- 0040Total number of high earners
Column
- 0010MB Supervisory function
Information on the remuneration of high earners (III) (R 04.00.c)
Row
- 0050Of which: ‘identified staff’(included in row 4)
Column
- 0010MB Supervisory function
A worked example
The first of its checks, with simple numbers.
Total number of high earners must then be at least 1,200.
A file that reports 1,200 passes. One that reports 1,100 fails, by 100.
The numbers are illustrative.
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{R_04.00.c,r0050,c0010,} <= {R_04.00.a,r0040,c0010,}Other rules on R 04.00.a
- The sum of two rows cannot be less than 1,000,000 times total number of high earners (v09297_m)Warning
- If a sum of five rows is zero or more, total variable remuneration of all high earners cannot be negative (v09293_m)Warning
- The sum of three rows cannot be more than total variable remuneration of all high earners (v09282_m)Warning
- Severance payments awarded during the financial year: if total amount is reported, number of high earners must be reported (row 0200, v09269_m)Warning
- Total amount of variable remuneration awarded for multi- year periods under programmes which are not revolved annually cannot be more than total variable remuneration of all high earners (v09268_m)Warning
- Total amount of contributions to discretionary pension benefits in year N cannot be more than total variable remuneration of all high earners (v09267_m)Warning
- Severance payments awarded during the financial year, total amount cannot be more than total variable remuneration of all high earners (v09266_m)Warning
- Severance payments awarded during the financial year, number of high earners cannot be more than total number of high earners (v09265_m)Warning
Every REM high earners rule, by template
Checks like this one, run at the point of submission, are the first step to real-time supervision.