Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A conditional check on additional information on remuneration of identified staff (R 02.00, row 0250, EBA rule v12603_m)

A warning in the remuneration benchmarking, credit institutions return (REM benchmarking), on template R 02.00, additional information on remuneration of identified staff.

Check your file against this ruleWhat to do if it fails

The rule in plain words

If total amount of contributions to discretionary pension benefits (EUR) in year N (included in other forms of variable remuneration) is reported, number of beneficiaries of contributions to discretionary pension benefits in year N must be reported.

EBA checks it for four columns: MB supervisory function, MB management function, other senior management and other identified staff. That makes four checks. A failure names the one that failed.

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

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.

Other senior management: If Total amount of contributions to discretionary pension benefits (EUR) in year N (included in other forms of variable remuneration) is reported, then Number of beneficiaries of contributions to discretionary pension benefits in year N is reported

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02The check applies only when its first part holds in your file. When it does, the second part must hold too: fix the second part, or correct the first.
  3. 03It runs only when your filing indicators mark R 02.00 as reported.
  4. 04This 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

Additional information on remuneration of identified staff (R 02.00)

Rows

  • 0240Number of beneficiaries of contributions to discretionary pension benefits in year N
  • 0250Total amount of contributions to discretionary pension benefits (EUR) in year N (included in other forms of variable remuneration)

Columns

  • 0010MB Supervisory function
  • 0020MB Management function
  • 0090Other senior management
  • 0100Other identified staff
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}.

if ((not(empty({R_02.00,r0250,c0090,})))) then ((not(empty({R_02.00,r0240,c0090,})))) else True

The next three:

if ((not(empty({R_02.00,r0250,c0020,})))) then ((not(empty({R_02.00,r0240,c0020,})))) else Trueif ((not(empty({R_02.00,r0250,c0100,})))) then ((not(empty({R_02.00,r0240,c0100,})))) else Trueif ((not(empty({R_02.00,r0250,c0010,})))) then ((not(empty({R_02.00,r0240,c0010,})))) else True

Every REM benchmarking rule, by template

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