Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Severance payments awarded during the financial year, total amount cannot be more than total variable remuneration (EBA rule v12692_m)

A warning in the remuneration benchmarking, credit institutions return (REM benchmarking), on templates R 09.00, remuneration awarded for the financial year and R 10.00, special payments to staff whose professional activities have a material impact on institutions’ risk profile (identified staff).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Severance payments awarded during the financial year - total amount cannot be more than total variable remuneration.

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.

R_10.00: Severance payments awarded during the financial year - Total amount, Other identified staff <= R_09.00: Total variable remuneration, Other identified staff

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark R 09.00 and R 10.00 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

Remuneration awarded for the financial year (R 09.00)

Row

  • 0090Total variable remuneration

Columns

  • 0010MB Supervisory function
  • 0020MB Management function
  • 0030Other senior management
  • 0040Other identified staff

Special payments to staff whose professional activities have a material impact on institutions’ risk profile (identified staff) (R 10.00)

Row

  • 0070Severance payments awarded during the financial year - Total amount

Columns

  • 0010MB Supervisory function
  • 0020MB Management function
  • 0030Other senior management
  • 0040Other identified staff

A worked example

The first of its checks, with simple numbers.

Illustrative values
Severance payments awarded during the financial year - total amount1,200
What the rule then expects

Total variable remuneration must then be at least 1,200.

1,200Passes
1,100Fails

A file that reports 1,200 passes. One that reports 1,100 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{R_10.00,r0070,c0040,} <= {R_09.00,r0090,c0040,}

The next three:

{R_10.00,r0070,c0030,} <= {R_09.00,r0090,c0030,}{R_10.00,r0070,c0020,} <= {R_09.00,r0090,c0020,}{R_10.00,r0070,c0010,} <= {R_09.00,r0090,c0010,}

Every REM benchmarking rule, by template

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