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1 min readEBA reporting framework 4.2Updated 10 November 2026

Total number of identified staff, total cannot be less than identified staff that are high earners (EBA rule v12484_m)

A check in the remuneration benchmarking, credit institutions return (REM benchmarking), on templates R 03.00, information on identified staff remunerated EUR 1 million or more per financial year and R 12.00.b, information on remuneration of staff whose professional activities have a material impact on institutions’ risk profile (identified staff) (II).

Line4 Check does not run this rule yet: its EBA formula needs parts of the XBRL formula language the engine does not cover. Your authority’s own validation still runs it.

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The rule in plain words

Total number of identified staff, total cannot be less than identified staff that are high earners as set out in Article 450(i) of the CRR.

The template it checks

Information on identified staff remunerated EUR 1 million or more per financial year (R 03.00)

Column

  • 0020Identified staff that are high earners as set out in Article 450(i) CRR

Information on remuneration of staff whose professional activities have a material impact on institutions’ risk profile (identified staff) (II) (R 12.00.b)

Row

  • 0010Total number of identified staff

Column

  • 0100Total
Show the rule as writtenShow

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

{R_12.00.b,r0010,c0100,} >= sum({R_03.00,,c0020,})

Every REM benchmarking rule, by template

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