Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total amount of deferred remuneration awarded before the financial year actually paid out in the financial year cannot be more than total amount of deferred remuneration awarded for previous performance periods (EBA rule v12591_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 before the financial year actually paid out in the financial year cannot be more than total amount of deferred remuneration awarded for previous performance periods.

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.

Share-linked instruments or equivalent non-cash instruments, Total amount of deferred remuneration awarded before the financial year actually paid out in the financial year <= Share-linked instruments or equivalent non-cash instruments, Total amount of deferred remuneration awarded for previous performance periods

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 11.00 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

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
  • 0070Total amount of deferred remuneration awarded before the financial year actually paid out in the financial year

A worked example

The first of its checks, with simple numbers.

Illustrative values
Total amount of deferred remuneration awarded before the financial year actually paid out in the financial year1,200
What the rule then expects

Total amount of deferred remuneration awarded for previous performance periods 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{R_11.00,r0160,c0070,} <= {R_11.00,r0160,c0010,}

The next five:

{R_11.00,r0110,c0070,} <= {R_11.00,r0110,c0010,}{R_11.00,r0010,c0070,} <= {R_11.00,r0010,c0010,}{R_11.00,r0150,c0070,} <= {R_11.00,r0150,c0010,}{R_11.00,r0230,c0070,} <= {R_11.00,r0230,c0010,}{R_11.00,r0030,c0070,} <= {R_11.00,r0030,c0010,}

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.