Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The sum of six columns cannot be less than number of beneficiaries of contributions to discretionary pension benefits in year N, other identified staff (EBA rule v12447_m)

A warning in the remuneration benchmarking, credit institutions return (REM benchmarking), on templates R 01.00, general information and information on remuneration of all staff and 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

These six added up, all for total number of staff in FTE cannot be less than number of beneficiaries of contributions to discretionary pension benefits in year N, other identified staff:

  • Investment banking
  • Retail banking
  • Asset management
  • Corporate functions
  • Independent control functions
  • All other staff
How the Line4 Check report words itShow

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

R_01.00: Total number of staff in FTE, Investment banking + R_01.00: Total number of staff in FTE, Retail banking + R_01.00: Total number of staff in FTE, Asset management + R_01.00: Total number of staff in FTE, Corporate functions + R_01.00: Total number of staff in FTE, Independent control functions + R_01.00: Total number of staff in FTE, All other staff >= R_02.00: Number of beneficiaries of contributions to discretionary pension benefits in year N, Other identified staff

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 smaller 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 01.00 and 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

General information and information on remuneration of all staff (R 01.00)

Row

  • 0020Total number of staff in FTE

Columns

  • 0030Investment banking
  • 0040Retail banking
  • 0050Asset management
  • 0060Corporate functions
  • 0070Independent control functions
  • 0080All other staff

Additional information on remuneration of identified staff (R 02.00)

Row

  • 0240Number of beneficiaries of contributions to discretionary pension benefits in year N

Column

  • 0100Other identified staff

A worked example

The first of its checks, with simple numbers.

Illustrative values
Total number of staff in FTE, investment banking1,200
Total number of staff in FTE, retail banking800
Total number of staff in FTE, asset management450
Total number of staff in FTE, corporate functions300
Total number of staff in FTE, independent control functions150
Total number of staff in FTE, all other staff100
Together3,000
What the rule then expects

Number of beneficiaries of contributions to discretionary pension benefits in year N, other identified staff can then be at most 3,000.

3,000Passes
3,100Fails

A file that reports 3,000 passes. One that reports 3,100 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_01.00,r0020,c0030,} + {R_01.00,r0020,c0040,} + {R_01.00,r0020,c0050,} + {R_01.00,r0020,c0060,} + {R_01.00,r0020,c0070,} + {R_01.00,r0020,c0080,} >= {R_02.00,r0240,c0100,}

Every REM benchmarking rule, by template

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