Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Identified staff cannot be negative (EBA rule v12178_s)

A warning in the high earners, credit institutions return (REM high earners), on template R 04.00.c, information on the remuneration of high earners (III).

Check your file against this ruleWhat to do if it fails

The rule in plain words

‘identified staff’(included in row 4) cannot be negative.

EBA checks it for nine columns, from MB supervisory function (0010) to all high earners in investment firms that are subject to Articles 25 and 34 of Directive 2019/2034 (0090). That makes nine 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: Of which: ‘identified staff’(included in row 4) >= 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 04.00 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 the remuneration of high earners (III) (R 04.00.c)

Row

  • 0050Of which: ‘identified staff’(included in row 4)

Columns

  • 0010MB Supervisory function
  • 0020MB Management function
  • 0030Investment banking
  • 0040Retail banking
  • 0050Asset management
  • 0060Corporate functions
  • 0070Independent control functions
  • 0080All other high earners
  • 0090All high earners in investment firms that are subject to Article 25 and 34 of Directive 2019/2034

A worked example

The first of its checks, with simple numbers.

What the rule then expects

‘identified staff’(included in row 4), 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_04.00.c,r0050,c0010,} >= 0

The next five:

{R_04.00.c,r0050,c0050,} >= 0{R_04.00.c,r0050,c0080,} >= 0{R_04.00.c,r0050,c0060,} >= 0{R_04.00.c,r0050,c0070,} >= 0{R_04.00.c,r0050,c0040,} >= 0

And 3 more, the same formula for the other cells it covers.

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