Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The sum of two columns cannot be more than identified staff (EBA rule v8107_m)

A warning in the financial reporting return (FINREP 9), on template F 44.04, staff expenses by category of remuneration and category of staff.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Management body (in its management function) and senior management plus management body (in its supervisory function) cannot be more than identified staff.

EBA checks it for five rows: fixed remuneration, variable remuneration, staff expenses other than remuneration, staff expenses and number of staff. That makes five 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.

Staff expenses other than remuneration, of which: Management body (in its management function) and senior management + Staff expenses other than remuneration, of which: Management body (in its supervisory function) <= Staff expenses other than remuneration, of which: Identified staff

What to do if your filing fails it

  1. 01Open the template 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 F 44.04 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

Staff expenses by category of remuneration and category of staff (F 44.04)

Rows

  • 0010Fixed remuneration
  • 0020Variable remuneration
  • 0030Staff expenses other than remuneration
  • 0040Staff expenses
  • 0050Number of staff

Columns

  • 0020of which: Identified staff
  • 0030of which: Management body (in its management function) and senior management
  • 0040of which: Management body (in its supervisory function)

A worked example

The first of its checks, with simple numbers.

Illustrative values
Management body (in its management function) and senior management1,200
Management body (in its supervisory function)800
Together2,000
What the rule then expects

Identified staff must then be at least 2,000.

2,000Passes
1,900Fails

A file that reports 2,000 passes. One that reports 1,900 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}.

{F_44.04,r0030,c0030,} + {F_44.04,r0030,c0040,} <= {F_44.04,r0030,c0020,}

The next four:

{F_44.04,r0050,c0030,} + {F_44.04,r0050,c0040,} <= {F_44.04,r0050,c0020,}{F_44.04,r0040,c0030,} + {F_44.04,r0040,c0040,} <= {F_44.04,r0040,c0020,}{F_44.04,r0020,c0030,} + {F_44.04,r0020,c0040,} <= {F_44.04,r0020,c0020,}{F_44.04,r0010,c0030,} + {F_44.04,r0010,c0040,} <= {F_44.04,r0010,c0020,}

Every FINREP 9 rule, by template

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