Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Aggregation by competent authority must be reported (EBA rule v12554_e)

A warning in the approved higher bonus ratios, by country return (REM higher ratios), on template R 08.00, approved higher ratios between variable and fixed remuneration – aggregation by competent authorities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Aggregation by competent authority must be reported.

EBA checks it for nine rows, from total number of institutions that have their legal seat within the Member State (additional information to be provided below) – e.g. derived (0010) to aggregated total number of identified staff that has been in fact awarded a remuneration that leads to a ratio of variable to fixed remunera (0110). That makes nine 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.

Total number of institutions that have their legal seat within the Member State (additional information to be provided below) – e.g. derived 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 08.00 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 – aggregation by competent authorities (R 08.00)

Rows

  • 0010Total number of institutions that have their legal seat within the Member State (additional information to be provided below) – e.g. derived
  • 0020Aggregated total number of staff of all institutions within the Member State
  • 0030Aggregated total number of identified staff of institutions within the Member State(where available, otherwise N/A)
  • 0040Aggregated balance sheet total of institutions within the Member State
  • 0050Number of institutions where shareholders have approved a higher ratio that have their legal seat within the Member State (additional inform
  • 0070Aggregated total number of staff of these institutions
  • 0080Aggregated total number of identified staff of these institutions
  • 0090Aggregated balance sheet total of these institutions
  • 0110Aggregated total number of identified staff that has been in fact awarded a remuneration that leads to a ratio of variable to fixed remunera

Column

  • 0010Aggregation by competent authority
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_08.00,r0010,c0010,}))

The next five:

not(empty({R_08.00,r0030,c0010,}))not(empty({R_08.00,r0050,c0010,}))not(empty({R_08.00,r0090,c0010,}))not(empty({R_08.00,r0070,c0010,}))not(empty({R_08.00,r0110,c0010,}))

And 3 more, the same formula for the other cells it covers.

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.