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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Severance payments awarded in year N: if number of beneficiaries is reported, total amount must be reported (EBA rule v12612_m)

A warning in the remuneration benchmarking, investment firms return, REM benchmarking (IF), on template R 02.01, information on remuneration of identified staff in investment firms.

Check your file against this ruleWhat to do if it fails

The rule in plain words

If severance payments awarded in year N – number of beneficiaries is reported, severance payments awarded in year N – total amount 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.

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 identified staff: If Severance payments awarded in year N – number of beneficiaries is reported, then Severance payments awarded in year N – total amount 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 02.01 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

Information on remuneration of identified staff in investment firms (R 02.01)

Rows

  • 0340Severance payments awarded in year N – total amount
  • 0360Severance payments awarded in year N – number of beneficiaries

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_02.01,r0360,c0100,})))) then ((not(empty({R_02.01,r0340,c0100,})))) else True

The next three:

if ((not(empty({R_02.01,r0360,c0090,})))) then ((not(empty({R_02.01,r0340,c0090,})))) else Trueif ((not(empty({R_02.01,r0360,c0020,})))) then ((not(empty({R_02.01,r0340,c0020,})))) else Trueif ((not(empty({R_02.01,r0360,c0010,})))) then ((not(empty({R_02.01,r0340,c0010,})))) else True

Every REM benchmarking (IF) rule, by template

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