Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 44 values it checks in special payments to staff whose professional activities have a material impact on institutions’ risk profile (identified staff) can be negative (R 10.00, EBA rule v12133_s)

A warning in the remuneration benchmarking, credit institutions return (REM benchmarking), on template R 10.00, special payments to staff whose professional activities have a material impact on institutions’ risk profile (identified staff).

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in special payments to staff whose professional activities have a material impact on institutions’ risk profile (identified staff) can be negative.

EBA checks it for four columns: MB supervisory function, MB management function, other senior management and other identified staff. And for eleven rows, from guaranteed variable remuneration awards - number of identified staff (0010) to highest payment that has been awarded to a single person (0110). That makes 44 checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Other identified staff: Of which deferred >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark R 10.00 as reported.
  5. 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

Special payments to staff whose professional activities have a material impact on institutions’ risk profile (identified staff) (R 10.00)

Rows

  • 0010Guaranteed variable remuneration awards - Number of identified staff
  • 0020Guaranteed variable remuneration awards -Total amount
  • 0030Of which guaranteed variable remuneration awards paid during the financial year, that are not taken into account in the bonus cap
  • 0040Severance payments awarded in previous periods, that have been paid out during the financial year - Number of identified staff
  • 0050Severance payments awarded in previous periods, that have been paid out during the financial year - Total amount
  • 0060Severance payments awarded during the financial year - Number of identified staff
  • 0070Severance payments awarded during the financial year - Total amount
  • 0080Of which paid during the financial year
  • 0090Of which deferred
  • 0100Of which severance payments paid during the financial year, that are not taken into account in the bonus cap
  • 0110Of which highest payment that has been awarded to a single person

Columns

  • 0010MB Supervisory function
  • 0020MB Management function
  • 0030Other senior management
  • 0040Other identified staff

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Deferred, other identified staff must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{R_10.00,r0090,c0040,} >= 0

The next five:

{R_10.00,r0040,c0020,} >= 0{R_10.00,r0050,c0020,} >= 0{R_10.00,r0020,c0040,} >= 0{R_10.00,r0060,c0030,} >= 0{R_10.00,r0110,c0020,} >= 0

And 38 more, the same formula for the other cells it covers.

Every REM benchmarking rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.