Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the twelve values it checks in information on remuneration of identified staff per business area can be negative (R 02.02, EBA rule v12139_s)

A warning in the remuneration benchmarking, investment firms return, REM benchmarking (IF), on template R 02.02, information on remuneration of identified staff per business area.

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in information on remuneration of identified staff per business area can be negative.

EBA checks it for two columns: MB supervisory function and MB management function. And for six rows: number of identified staff (headcount), number of ‘other senior management’, number of ‘other identified staff’, total remuneration (in EUR), variable remuneration (in EUR) and fixed remuneration (in EUR). That makes twelve 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.

MB Supervisory function: Number of ‘other senior management’ >= 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 02.02 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

Information on remuneration of identified staff per business area (R 02.02)

Rows

  • 0010Number of identified staff (headcount)
  • 0030Number of ‘other senior management’
  • 0031Number of ‘other identified staff’
  • 0040Total remuneration (in EUR)
  • 0050Of which: variable remuneration (in EUR)
  • 0060Of which: fixed remuneration (in EUR)

Columns

  • 0010MB Supervisory function
  • 0020MB Management function

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Number of ‘other senior management’, MB supervisory function 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_02.02,r0030,c0010,} >= 0

The next five:

{R_02.02,r0031,c0020,} >= 0{R_02.02,r0060,c0010,} >= 0{R_02.02,r0040,c0010,} >= 0{R_02.02,r0031,c0010,} >= 0{R_02.02,r0060,c0020,} >= 0

And 6 more, the same formula for the other cells it covers.

Every REM benchmarking (IF) rule, by template

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