Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Number of individuals in senior management cannot be negative (row 0010, EBA rule v12646_m)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

Number of individuals in senior management cannot be negative.

EBA checks it for seven columns: 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 seven 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.

Independent control functions: Number of individuals in senior management >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark R 04.01 as reported.
  5. 05This 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 (II) (R 04.01.b)

Row

  • 0010Number of individuals in senior management

Columns

  • 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

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Number of individuals in senior management, independent control functions must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

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}.

{R_04.01.b,r0010,c0070,} >= 0

The next five:

{R_04.01.b,r0010,c0030,} >= 0{R_04.01.b,r0010,c0050,} >= 0{R_04.01.b,r0010,c0080,} >= 0{R_04.01.b,r0010,c0040,} >= 0{R_04.01.b,r0010,c0060,} >= 0

And 1 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.