Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

An upper-limit check on approved higher ratios between variable and fixed remuneration (R 07.00, EBA rule v12544_m)

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

Total number of identified staff that has been in fact awarded a remuneration that leads to a ratio of variable to fixed remuneration above cannot be more than total number of identified staff potentially benefitting from an approved ratio above 100%.

All the values are in the value column (0010) of R 07.00.

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

How the Line4 Check report words itShow

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

Total number of identified staff that has been in fact awarded a remuneration that leads to a ratio of variable to fixed remuneration above <= Total number of identified staff potentially benefitting from an approved ratio above 100%

What to do if your filing fails it

  1. 01Open the template 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 07.00 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

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

Rows

  • 0060Total number of identified staff potentially benefitting from an approved ratio above 100%
  • 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

A worked example

The first of its checks, with simple numbers.

Illustrative values
Total number of identified staff that has been in fact awarded a remuneration that leads to a ratio of variable to fixed remuneration above1,200
What the rule then expects

Total number of identified staff potentially benefitting from an approved ratio above 100% 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_07.00,r0070,c0010,} <= {R_07.00,r0060,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.