Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total MB must equal MB supervisory function plus MB management function (EBA rule v12594_m)

A warning in the remuneration benchmarking, credit institutions return (REM benchmarking), on template 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 MB must equal MB supervisory function plus MB management function.

EBA checks it for four rows: members of the MB, total remuneration of identified staff, variable remuneration and fixed remuneration. That makes four 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.

Of which: variable remuneration, Total MB = Of which: variable remuneration, MB Supervisory function + Of which: variable remuneration, MB Management function

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 12.00 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

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

Rows

  • 0020Of which: members of the MB
  • 0050Total remuneration of identified staff
  • 0060Of which: variable remuneration
  • 0070Of which: fixed remuneration

Columns

  • 0010MB Supervisory function
  • 0020MB Management function
  • 0030Total MB

A worked example

The first of its checks, with simple numbers.

Illustrative values
MB supervisory function1,200
MB management function800
Together2,000
What the rule then expects

Total MB 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_12.00.a,r0060,c0030,} = {R_12.00.a,r0060,c0010,} + {R_12.00.a,r0060,c0020,}

The next three:

{R_12.00.a,r0020,c0030,} = {R_12.00.a,r0020,c0010,} + {R_12.00.a,r0020,c0020,}{R_12.00.a,r0070,c0030,} = {R_12.00.a,r0070,c0010,} + {R_12.00.a,r0070,c0020,}{R_12.00.a,r0050,c0030,} = {R_12.00.a,r0050,c0010,} + {R_12.00.a,r0050,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.