Line4

1 min readSwitched off by EBAEBA reporting framework 4.2Updated 10 November 2026

Other forms, total amount of deferred remuneration awarded before the financial year actually paid out in the financial year cannot be negative (EBA rule v12154_s)

A check in the remuneration benchmarking, credit institutions return (REM benchmarking), on template R 11.00, deferred remuneration.

EBA switched this rule off in its 4.2 severity package (January 2026), so it does not run on reporting framework 4.2 filings. EBA's list of validation rules of 12 October 2026 still has it switched off. Line4 Check does not run it either.

The rule in plain words

Other forms, total amount of deferred remuneration awarded before the financial year actually paid out in the financial year cannot be negative.

EBA writes it out 200 times. These words are for the first; the others are the same rule on other cells.

The template it checks

Deferred remuneration (R 11.00)

Row

  • 0180Other forms

Column

  • 0070Total amount of deferred remuneration awarded before the financial year actually paid out in the financial year
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_11.00,r0180,c0070,} >= 0

And 199 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.