Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Variable remuneration, total must equal the sum of its four parts (EBA rule v12619_m)

A warning in the remuneration benchmarking, investment firms return, REM benchmarking (IF), on templates R 02.01, information on remuneration of identified staff in investment firms and R 02.02, information on remuneration of identified staff per business area.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Variable remuneration (in EUR), total must equal these four added up, all for total variable remuneration (in EUR) in year N:

  • Other identified staff
  • MB management function
  • Other senior management
  • MB supervisory function
How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

R_02.01: Total variable remuneration (in EUR) in year N, Other identified staff + R_02.01: Total variable remuneration (in EUR) in year N, MB Management function + R_02.01: Total variable remuneration (in EUR) in year N, Other senior management + R_02.01: Total variable remuneration (in EUR) in year N, MB Supervisory function = R_02.02: Of which: variable remuneration (in EUR), Total

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 02.01 and R 02.02 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 identified staff in investment firms (R 02.01)

Row

  • 0110Total variable remuneration (in EUR) in year N

Columns

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

Information on remuneration of identified staff per business area (R 02.02)

Row

  • 0050Of which: variable remuneration (in EUR)

Column

  • 0090Total

A worked example

The first of its checks, with simple numbers.

Illustrative values
Total variable remuneration (in EUR) in year N, other identified staff1,200
Total variable remuneration (in EUR) in year N, MB management function800
Total variable remuneration (in EUR) in year N, other senior management450
Total variable remuneration (in EUR) in year N, MB supervisory function300
Together2,750
What the rule then expects

Variable remuneration (in EUR), total must then be 2,750.

2,750Passes
2,850Fails

A file that reports 2,750 passes. One that reports 2,850 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. Cells are written as {template, row, column, sheet}.

sum({R_02.01,r0110,c0100,},{R_02.01,r0110,c0020,},{R_02.01,r0110,c0090,},{R_02.01,r0110,c0010,}) = {R_02.02,r0050,c0090,}

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.