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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

If total remuneration of identified staff is reported, variable remuneration must be reported (EBA rule v12696_m)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

If total remuneration of identified staff is reported, variable remuneration must be reported.

EBA checks it for nine columns, from MB supervisory function (0010) to all other (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.

Retail banking: If Total remuneration of identified staff is reported, then Of which: variable remuneration 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 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)

Rows

  • 0050Total remuneration of identified staff
  • 0060Of which: variable remuneration

Columns

  • 0010MB Supervisory function
  • 0020MB Management function
  • 0030Total MB
  • 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.a,r0050,c0050,})))) then ((not(empty({R_12.00.a,r0060,c0050,})))) else True

The next five:

if ((not(empty({R_12.00.a,r0050,c0030,})))) then ((not(empty({R_12.00.a,r0060,c0030,})))) else Trueif ((not(empty({R_12.00.a,r0050,c0020,})))) then ((not(empty({R_12.00.a,r0060,c0020,})))) else Trueif ((not(empty({R_12.00.a,r0050,c0040,})))) then ((not(empty({R_12.00.a,r0060,c0040,})))) else Trueif ((not(empty({R_12.00.a,r0050,c0010,})))) then ((not(empty({R_12.00.a,r0060,c0010,})))) else Trueif ((not(empty({R_12.00.a,r0050,c0060,})))) then ((not(empty({R_12.00.a,r0060,c0060,})))) else True

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

Every REM benchmarking rule, by template

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