1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

If other senior management is reported or other identified staff is reported, total remuneration of identified staff must be reported (EBA rule v12695_m)

A warning in the remuneration benchmarking, credit institutions return (REM benchmarking), on templates R 12.00.a, information on remuneration of staff whose professional activities have a material impact on institutions’ risk profile (identified staff) (I) and R 12.00.b, information on remuneration of staff whose professional activities have a material impact on institutions’ risk profile (identified staff) (II).

The rule in plain words

If other senior management is reported or other identified staff is reported, total remuneration of identified staff must be reported.

EBA checks it for six columns: investment banking, retail banking, asset management, corporate functions, independent internal control functions and all other. That makes six 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.

If R_12.00.B: Of which: other senior management, Investment banking is reported or R_12.00.B: Of which: other identified staff, Investment banking is reported, then R_12.00.A: Total remuneration of identified staff, Investment banking is reported

What to do if your filing fails it

  1. 01Open the templates 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 12.00 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 remuneration of staff whose professional activities have a material impact on institutions’ risk profile (identified staff) (I) (R 12.00.a)

Row

  • 0050Total remuneration of identified staff

Columns

  • 0040Investment banking
  • 0050Retail banking
  • 0060Asset management
  • 0070Corporate functions
  • 0080Independent internal control functions
  • 0090All other

Information on remuneration of staff whose professional activities have a material impact on institutions’ risk profile (identified staff) (II) (R 12.00.b)

Rows

  • 0030Of which: other senior management
  • 0040Of which: other identified staff

Columns

  • 0040Investment banking
  • 0050Retail banking
  • 0060Asset management
  • 0070Corporate functions
  • 0080Independent internal control functions
  • 0090All other
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_12.00.b,r0030,c0040,}))) or not(empty({R_12.00.b,r0040,c0040,}))) then ((not(empty({R_12.00.a,r0050,c0040,})))) else True

The next five:

if ((not(empty({R_12.00.b,r0030,c0060,}))) or not(empty({R_12.00.b,r0040,c0060,}))) then ((not(empty({R_12.00.a,r0050,c0060,})))) else Trueif ((not(empty({R_12.00.b,r0030,c0080,}))) or not(empty({R_12.00.b,r0040,c0080,}))) then ((not(empty({R_12.00.a,r0050,c0080,})))) else Trueif ((not(empty({R_12.00.b,r0030,c0050,}))) or not(empty({R_12.00.b,r0040,c0050,}))) then ((not(empty({R_12.00.a,r0050,c0050,})))) else Trueif ((not(empty({R_12.00.b,r0030,c0070,}))) or not(empty({R_12.00.b,r0040,c0070,}))) then ((not(empty({R_12.00.a,r0050,c0070,})))) else Trueif ((not(empty({R_12.00.b,r0030,c0090,}))) or not(empty({R_12.00.b,r0040,c0090,}))) then ((not(empty({R_12.00.a,r0050,c0090,})))) else True

Every REM benchmarking rule, by template

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