Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 20 values it checks in additional information on remuneration of identified staff can be negative (R 02.00, EBA rule v12177_s)

A warning in the remuneration benchmarking, credit institutions return (REM benchmarking), on template R 02.00, additional information on remuneration of 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 additional information on remuneration of 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 five rows: number of beneficiaries of contributions to discretionary pension benefits in year N, total amount of contributions to discretionary pension benefits (EUR) in year N (included in other forms of variable remuneration), total amount of variable remuneration awarded for multi-year periods under programmes which are not revolved annually (EUR), for institutions that do not benefit from the derogation under Article 94(3)(a) of Directive 2013/36/EU at an institution-wide level total (0270) and for institutions that do not benefit from the derogation under Article 94(3)(a) of Directive 2013/36/EU at an institution-wide level total (0280). That makes 20 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: Total amount of contributions to discretionary pension benefits (EUR) in year N (included in other forms of variable remuneration) >= 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 02.00 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

Additional information on remuneration of identified staff (R 02.00)

Rows

  • 0240Number of beneficiaries of contributions to discretionary pension benefits in year N
  • 0250Total amount of contributions to discretionary pension benefits (EUR) in year N (included in other forms of variable remuneration)
  • 0260Total amount of variable remuneration awarded for multi-year periods under programmes which are not revolved annually (EUR)
  • 0270For institutions that do not benefit from the derogation under Article 94(3)(a) of Directive 2013/36/EU at an institution-wide level Total
  • 0280For institutions that do not benefit from the derogation under Article 94(3)(a) of Directive 2013/36/EU at an institution-wide level Total

Columns

  • 0010MB Supervisory function
  • 0020MB Management function
  • 0090Other senior management
  • 0100Other identified staff

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Total amount of contributions to discretionary pension benefits (EUR) in year N (included in other forms of variable remuneration), 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_02.00,r0250,c0010,} >= 0

The next five:

{R_02.00,r0250,c0090,} >= 0{R_02.00,r0280,c0020,} >= 0{R_02.00,r0270,c0100,} >= 0{R_02.00,r0280,c0010,} >= 0{R_02.00,r0260,c0090,} >= 0

And 14 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.