Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Fixed remuneration: a balancing check across remuneration awarded for the financial year and information on remuneration of staff whose professional activities have a material impact on institutions’ risk profile (identified staff) (R 09.00, R 12.00.a, EBA rule v12564_m)

A warning in the remuneration benchmarking, credit institutions return (REM benchmarking), on templates R 09.00, remuneration awarded for the financial year and R 12.00.a, information on remuneration of staff whose professional activities have a material impact on institutions’ risk profile (identified staff) (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For fixed remuneration: take these four added up, all for total fixed remuneration:

  • Other senior management
  • MB supervisory function
  • Other identified staff
  • MB management function

The result must equal these seven added up, all for fixed remuneration:

  • Retail banking
  • Investment banking
  • Asset management
  • Corporate functions
  • All other
  • Total MB
  • Independent internal control functions

The headline gives only the kind of check and the template, because some of its cells have no name of their own in EBA’s template.

How the Line4 Check report words itShow

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

R_09.00: Total fixed remuneration, Other senior management + R_09.00: Total fixed remuneration, MB Supervisory function + R_09.00: Total fixed remuneration, Other identified staff + R_09.00: Total fixed remuneration, MB Management function = R_12.00.A: Of which: fixed remuneration, Retail banking + R_12.00.A: Of which: fixed remuneration, Investment banking + R_12.00.A: Of which: fixed remuneration, Asset management + R_12.00.A: Of which: fixed remuneration, Corporate functions + R_12.00.A: Of which: fixed remuneration, All other + R_12.00.A: Of which: fixed remuneration, Total MB + R_12.00.A: Of which: fixed remuneration, Independent internal control functions

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  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 09.00 and R 12.00 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

Remuneration awarded for the financial year (R 09.00)

Row

  • 0020Total fixed remuneration

Columns

  • 0010MB Supervisory function
  • 0020MB Management function
  • 0030Other senior management
  • 0040Other identified staff

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

Row

  • 0070Of which: fixed remuneration

Columns

  • 0030Total MB
  • 0040Investment banking
  • 0050Retail banking
  • 0060Asset management
  • 0070Corporate functions
  • 0080Independent internal control functions
  • 0090All other
Show the rule as writtenShow

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

sum({R_09.00,r0020,c0030,},{R_09.00,r0020,c0010,},{R_09.00,r0020,c0040,},{R_09.00,r0020,c0020,}) = sum({R_12.00.a,r0070,c0050,},{R_12.00.a,r0070,c0040,},{R_12.00.a,r0070,c0060,},{R_12.00.a,r0070,c0070,},{R_12.00.a,r0070,c0090,},{R_12.00.a,r0070,c0030,},{R_12.00.a,r0070,c0080,})

Every REM benchmarking rule, by template

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