Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Staff expenses must equal the sum of its six parts (EBA rule v8105_m)

A warning in the financial reporting return (FINREP 9), on template F 44.03, staff expenses by type of benefits.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Staff expenses must equal these six added up:

  • Pension and similar expenses
  • Other types of staff expenses
  • Social security contributions
  • Severance payments
  • Share based payments
  • Wages and salaries

All the values are in the current period column (0010) of F 44.03.

How the Line4 Check report words itShow

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

STAFF EXPENSES = Pension and similar expenses + Other types of staff expenses + Social security contributions + Severance payments + Share based payments + Wages and salaries

What to do if your filing fails it

  1. 01Open the template 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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 F 44.03 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

Staff expenses by type of benefits (F 44.03)

Rows

  • 0010Pension and similar expenses
  • 0020Share based payments
  • 0030Wages and salaries
  • 0040Social security contributions
  • 0050Severance payments
  • 0060Other types of staff expenses
  • 0070STAFF EXPENSES

Column

  • 0010Current period

A worked example

The first of its checks, with simple numbers.

Illustrative values
Pension and similar expenses1,200
Other types of staff expenses800
Social security contributions450
Severance payments300
Share based payments150
Wages and salaries100
Together3,000
What the rule then expects

Staff expenses must then be 3,000.

3,000Passes
3,100Fails

A file that reports 3,000 passes. One that reports 3,100 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. Cells are written as {template, row, column, sheet}.

{F_44.03,r0070,c0010,} = sum({F_44.03,r0010,c0010,},{F_44.03,r0060,c0010,},{F_44.03,r0040,c0010,},{F_44.03,r0050,c0010,},{F_44.03,r0020,c0010,},{F_44.03,r0030,c0010,})

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