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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

If total fixed remuneration in year N of all high earners is reported, total number of high earners must be reported (EBA rule v12639_m)

A warning in the high earners, investment firms return, REM high earners (IF), on template R 04.01.a, information on the remuneration of high earners - IFD (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

If total fixed remuneration (in EUR) in year N of all high earners is reported, total number of high earners must be reported.

EBA checks it for eight columns: MB supervisory function, MB management function, dealing on own account, underwriting and placing of instruments, investment advice, order execution, portfolio management, operation of MTF/OTF, independent control functions, and all other staff. That makes eight 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.

MB Supervisory function: If Total fixed remuneration (in EUR) in year N of all high earners is reported, then Total number of high earners 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 04.01 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 the remuneration of high earners - IFD (I) (R 04.01.a)

Rows

  • 0040Total number of high earners
  • 0060Total fixed remuneration (in EUR) in year N of all high earners

Columns

  • 0010MB Supervisory function
  • 0020MB Management function
  • 0030Dealing on own account, underwriting and placing of instruments
  • 0040Investment advice, order execution
  • 0050Portfolio management
  • 0060Operation of MTF/OTF
  • 0070Independent control functions
  • 0080All other 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_04.01.a,r0060,c0010,})))) then ((not(empty({R_04.01.a,r0040,c0010,})))) else True

The next five:

if ((not(empty({R_04.01.a,r0060,c0040,})))) then ((not(empty({R_04.01.a,r0040,c0040,})))) else Trueif ((not(empty({R_04.01.a,r0060,c0030,})))) then ((not(empty({R_04.01.a,r0040,c0030,})))) else Trueif ((not(empty({R_04.01.a,r0060,c0060,})))) then ((not(empty({R_04.01.a,r0040,c0060,})))) else Trueif ((not(empty({R_04.01.a,r0060,c0020,})))) then ((not(empty({R_04.01.a,r0040,c0020,})))) else Trueif ((not(empty({R_04.01.a,r0060,c0070,})))) then ((not(empty({R_04.01.a,r0040,c0070,})))) else True

And 2 more, the same formula for the other cells it covers.

Every REM high earners (IF) rule, by template

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