Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

If total amount of contributions to discretionary pension benefits in year N is reported, number of beneficiaries of contributions to discretionary pension benefits in year N must be reported (EBA rule v12633_m)

A warning in the high earners, credit institutions return (REM high earners), on template R 04.00.a, information on the remuneration of high earners (I).

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 in year N (in EUR) is reported, number of beneficiaries of contributions to discretionary pension benefits in year N must be reported.

EBA checks it for nine columns, from MB supervisory function (0010) to all high earners in investment firms that are subject to Articles 25 and 34 of Directive 2019/2034 (0090). That makes nine 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.

All high earners in investment firms that are subject to Article 25 and 34 of Directive 2019/2034: If Total amount of contributions to discretionary pension benefits in year N (in EUR) 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 04.00 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

Information on the remuneration of high earners (I) (R 04.00.a)

Rows

  • 0205Number of beneficiaries of contributions to discretionary pension benefits in year N
  • 0210Total amount of contributions to discretionary pension benefits in year N (in EUR)

Columns

  • 0010MB Supervisory function
  • 0020MB Management function
  • 0030Investment banking
  • 0040Retail banking
  • 0050Asset management
  • 0060Corporate functions
  • 0070Independent control functions
  • 0080All other high earners
  • 0090All high earners in investment firms that are subject to Article 25 and 34 of Directive 2019/2034
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_04.00.a,r0210,c0090,})))) then ((not(empty({R_04.00.a,r0205,c0090,})))) else True

The next five:

if ((not(empty({R_04.00.a,r0210,c0050,})))) then ((not(empty({R_04.00.a,r0205,c0050,})))) else Trueif ((not(empty({R_04.00.a,r0210,c0010,})))) then ((not(empty({R_04.00.a,r0205,c0010,})))) else Trueif ((not(empty({R_04.00.a,r0210,c0060,})))) then ((not(empty({R_04.00.a,r0205,c0060,})))) else Trueif ((not(empty({R_04.00.a,r0210,c0020,})))) then ((not(empty({R_04.00.a,r0205,c0020,})))) else Trueif ((not(empty({R_04.00.a,r0210,c0040,})))) then ((not(empty({R_04.00.a,r0205,c0040,})))) else True

And 3 more, the same formula for the other cells it covers.

Every REM high earners rule, by template

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