Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Identified staff cannot be more than total number of high earners (row 0050, EBA rule v12187_m)

A warning in the high earners, credit institutions return (REM high earners), on templates R 04.00.a, information on the remuneration of high earners (I) and 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 more than total number of high earners.

All the values are in the MB management function column (0020).

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

R_04.00.C: Of which: ‘identified staff’(included in row 4), MB Management function <= R_04.00.A: Total number of high earners, MB Management function

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  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 (I) (R 04.00.a)

Row

  • 0040Total number of high earners

Column

  • 0020MB Management function

Information on the remuneration of high earners (III) (R 04.00.c)

Row

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

Column

  • 0020MB Management function

A worked example

The first of its checks, with simple numbers.

Illustrative values
‘identified staff’(included in row 4)1,200
What the rule then expects

Total number of high earners must then be at least 1,200.

1,200Passes
1,100Fails

A file that reports 1,200 passes. One that reports 1,100 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

{R_04.00.c,r0050,c0020,} <= {R_04.00.a,r0040,c0020,}

Every REM high earners rule, by template

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