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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total amount of deferred remuneration awarded for previous performance periods must equal the sum of its two parts (EBA rule v12588_m)

A warning in the remuneration benchmarking, credit institutions return (REM benchmarking), on template R 11.00, deferred remuneration.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total amount of deferred remuneration awarded for previous performance periods must equal due to vest in the financial year plus vesting in subsequent financial years.

EBA checks it for 25 rows, from MB supervisory function (0010) to total amount (0250). That makes 25 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.

Shares or equivalent ownership interests, Total amount of deferred remuneration awarded for previous performance periods = Shares or equivalent ownership interests, Of which due to vest in the financial year + Shares or equivalent ownership interests, Of which vesting in subsequent financial years

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark R 11.00 as reported.
  6. 06This 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

Deferred remuneration (R 11.00)

Rows

  • 0010MB Supervisory function
  • 0020Cash-based
  • 0030Shares or equivalent ownership interests
  • 0040Share-linked instruments or equivalent non-cash instruments
  • 0050Other instruments
  • 0060Other forms
  • 0070MB Management function
  • 0080Cash-based
  • 0090Shares or equivalent ownership interests
  • 0100Share-linked instruments or equivalent non-cash instruments
  • 0110Other instruments
  • 0120Other forms
  • 0130Other senior management
  • 0140Cash-based
  • 0150Shares or equivalent ownership interests
  • 0160Share-linked instruments or equivalent non-cash instruments
  • 0170Other instruments
  • 0180Other forms
  • 0190Other identified staff
  • 0200Cash-based
  • 0210Shares or equivalent ownership interests
  • 0220Share-linked instruments or equivalent non-cash instruments
  • 0230Other instruments
  • 0240Other forms
  • 0250Total amount

Columns

  • 0010Total amount of deferred remuneration awarded for previous performance periods
  • 0020Of which due to vest in the financial year
  • 0030Of which vesting in subsequent financial years

A worked example

The first of its checks, with simple numbers.

Illustrative values
due to vest in the financial year1,200
vesting in subsequent financial years800
Together2,000
What the rule then expects

Total amount of deferred remuneration awarded for previous performance periods must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{R_11.00,r0030,c0010,} = {R_11.00,r0030,c0020,} + {R_11.00,r0030,c0030,}

The next five:

{R_11.00,r0060,c0010,} = {R_11.00,r0060,c0020,} + {R_11.00,r0060,c0030,}{R_11.00,r0190,c0010,} = {R_11.00,r0190,c0020,} + {R_11.00,r0190,c0030,}{R_11.00,r0050,c0010,} = {R_11.00,r0050,c0020,} + {R_11.00,r0050,c0030,}{R_11.00,r0100,c0010,} = {R_11.00,r0100,c0020,} + {R_11.00,r0100,c0030,}{R_11.00,r0130,c0010,} = {R_11.00,r0130,c0020,} + {R_11.00,r0130,c0030,}

And 19 more, the same formula for the other cells it covers.

Every REM benchmarking rule, by template

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