Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total variable remuneration must equal variable remuneration (row 0090, EBA rule v12573_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

Total variable remuneration must equal variable remuneration.

All the values are in the MB management function column (0020).

How the Line4 Check report words itShow

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

R_09.00: Total variable remuneration, MB Management function = R_12.00.A: Of which: variable remuneration, MB Management function

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02The two values must be the same. Find which of the two is right, and correct the other one.
  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

  • 0090Total variable remuneration

Column

  • 0020MB Management function

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

Row

  • 0060Of which: variable remuneration

Column

  • 0020MB Management function

A worked example

The first of its checks, with simple numbers.

Illustrative values
Total variable remuneration1,200
What the rule then expects

Variable remuneration must then be 1,200.

1,200Passes
1,300Fails

A file that reports 1,200 passes. One that reports 1,300 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_09.00,r0090,c0020,} = {R_12.00.a,r0060,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.