Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total number of high earners must equal the sum of its three parts (row 0040, EBA rule v12709_m)

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

Total number of high earners must equal these three added up:

  • Number of individuals in control functions
  • Number of other staff
  • Number of individuals in senior management

All the values are in the portfolio management column (0050).

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

R_04.01.A: Total number of high earners, Portfolio management = R_04.01.A: Number of individuals in control functions, Portfolio management + R_04.01.A: Number of other staff, Portfolio management + R_04.01.B: Number of individuals in senior management, Portfolio management

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark R 04.01 as reported.
  6. 06This 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

  • 0020Number of individuals in control functions
  • 0030Number of other staff
  • 0040Total number of high earners

Column

  • 0050Portfolio management

Information on the remuneration of high earners - IFD (II) (R 04.01.b)

Row

  • 0010Number of individuals in senior management

Column

  • 0050Portfolio management

A worked example

The first of its checks, with simple numbers.

Illustrative values
Number of individuals in control functions1,200
Number of other staff800
Number of individuals in senior management450
Together2,450
What the rule then expects

Total number of high earners must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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. Cells are written as {template, row, column, sheet}.

{R_04.01.a,r0040,c0050,} = {R_04.01.a,r0020,c0050,} + {R_04.01.a,r0030,c0050,} + {R_04.01.b,r0010,c0050,}

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.