Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Value must be reported (EBA rule v12543_e)

A warning in the approved higher bonus ratios, by institution return (REM higher ratios), on template R 07.00, approved higher ratios between variable and fixed remuneration – institutions.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Value must be reported.

EBA checks it for six rows: total number of staff (end of the financial year), total number of identified staff (outcome of the yearly identification process), balance sheet total (end of the financial year), approved higher ratio (i.e. ratio of variable to fixed remuneration which is above 100%), date of latest approval of higher ratio by the shareholders’ meeting and total number of identified staff that has been in fact awarded a remuneration that leads to a ratio of variable to fixed remuneration above. That makes six 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.

Approved higher ratio (i.e. ratio of variable to fixed remuneration which is above 100%) is reported

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Report a value in this cell. A 0 counts as reported; a cell left out of the file does not.
  3. 03It runs only when your filing indicators mark R 07.00 as reported.
  4. 04This 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

Approved higher ratios between variable and fixed remuneration – institutions (R 07.00)

Rows

  • 0010Total number of staff (end of the financial year)
  • 0020Total number of identified staff (outcome of the yearly identification process)
  • 0030Balance sheet total (end of the financial year)
  • 0040Approved higher ratio (i.e. ratio of variable to fixed remuneration which is above 100%)
  • 0050Date of latest approval of higher ratio by the shareholders’ meeting
  • 0070Total number of identified staff that has been in fact awarded a remuneration that leads to a ratio of variable to fixed remuneration above

Column

  • 0010Value
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}.

not(empty({R_07.00,r0040,c0010,}))

The next five:

not(empty({R_07.00,r0070,c0010,}))not(empty({R_07.00,r0020,c0010,}))not(empty({R_07.00,r0010,c0010,}))not(empty({R_07.00,r0030,c0010,}))not(empty({R_07.00,r0050,c0010,}))

Every REM higher ratios rule, by template

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