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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Aggregation by competent authority cannot be negative (EBA rule v12142_s)

A warning in the approved higher bonus ratios, by country return (REM higher ratios), on template R 08.00, approved higher ratios between variable and fixed remuneration – aggregation by competent authorities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Aggregation by competent authority cannot be negative.

EBA checks it for 13 rows, from total number of institutions that have their legal seat within the Member State (additional information to be provided below) – e.g. derived (0010) to number of institutions that have discontinued the practice of higher ratio after the last submission of data to the EBA (0140). That makes 13 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.

Number of institutions that have introduced a higher ratio after the last submission of data to the EBA (re-approvals should not be reported >= 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 08.00 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

Approved higher ratios between variable and fixed remuneration – aggregation by competent authorities (R 08.00)

Rows

  • 0010Total number of institutions that have their legal seat within the Member State (additional information to be provided below) – e.g. derived
  • 0020Aggregated total number of staff of all institutions within the Member State
  • 0030Aggregated total number of identified staff of institutions within the Member State(where available, otherwise N/A)
  • 0040Aggregated balance sheet total of institutions within the Member State
  • 0050Number of institutions where shareholders have approved a higher ratio that have their legal seat within the Member State (additional inform
  • 0060Thereof: number of institutions with their legal seat within the Member State that have approved 200% as the maximum ratio
  • 0070Aggregated total number of staff of these institutions
  • 0080Aggregated total number of identified staff of these institutions
  • 0090Aggregated balance sheet total of these institutions
  • 0100Aggregated total number of identified staff potentially benefitting from an approved ratio above 100%
  • 0110Aggregated total number of identified staff that has been in fact awarded a remuneration that leads to a ratio of variable to fixed remunera
  • 0130Number of institutions that have introduced a higher ratio after the last submission of data to the EBA (re-approvals should not be reported
  • 0140Number of institutions that have discontinued the practice of higher ratio after the last submission of data to the EBA

Column

  • 0010Aggregation by competent authority

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Number of institutions that have introduced a higher ratio after the last submission of data to the EBA (re-approvals should not be reported 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_08.00,r0130,c0010,} >= 0

The next five:

{R_08.00,r0070,c0010,} >= 0{R_08.00,r0140,c0010,} >= 0{R_08.00,r0060,c0010,} >= 0{R_08.00,r0050,c0010,} >= 0{R_08.00,r0090,c0010,} >= 0

And 7 more, the same formula for the other cells it covers.

Every REM higher ratios rule, by template

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