Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the twelve values it checks in information on remuneration of staff whose professional activities have a material impact on institutions’ risk profile (identified staff) (II) can be negative (R 12.00.b, EBA rule v12148_s)

A warning in the remuneration benchmarking, credit institutions return (REM benchmarking), on template R 12.00.b, information on remuneration of staff whose professional activities have a material impact on institutions’ risk profile (identified staff) (II).

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 staff whose professional activities have a material impact on institutions’ risk profile (identified staff) (II) can be negative.

EBA checks it for six columns: investment banking, retail banking, asset management, corporate functions, independent internal control functions and all other. And for two rows: other senior management and other identified staff. 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.

Asset management: Of which: 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 12.00 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

Information on remuneration of staff whose professional activities have a material impact on institutions’ risk profile (identified staff) (II) (R 12.00.b)

Rows

  • 0030Of which: other senior management
  • 0040Of which: other identified staff

Columns

  • 0040Investment banking
  • 0050Retail banking
  • 0060Asset management
  • 0070Corporate functions
  • 0080Independent internal control functions
  • 0090All other

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Other senior management, asset management 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_12.00.b,r0030,c0060,} >= 0

The next five:

{R_12.00.b,r0030,c0080,} >= 0{R_12.00.b,r0030,c0090,} >= 0{R_12.00.b,r0040,c0070,} >= 0{R_12.00.b,r0030,c0040,} >= 0{R_12.00.b,r0040,c0040,} >= 0

And 6 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.