Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 20 values it checks in staff expenses by category of remuneration and category of staff can be negative (F 44.04, EBA rule v8364_s)

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

None of the values it checks in staff expenses by category of remuneration and category of staff can be negative.

EBA checks it for four columns: total staff, identified staff, management body (in its management function) and senior management, and management body (in its supervisory function). And for five rows: fixed remuneration, variable remuneration, staff expenses other than remuneration, staff expenses and number of staff. That makes 20 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.

Total staff: Fixed remuneration >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  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

  • 0010Total staff
  • 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.

What the rule then expects

Fixed remuneration, total staff must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

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,r0010,c0010,} >= 0

The next five:

{F_44.04,r0010,c0020,} >= 0{F_44.04,r0010,c0030,} >= 0{F_44.04,r0010,c0040,} >= 0{F_44.04,r0020,c0010,} >= 0{F_44.04,r0020,c0020,} >= 0

And 14 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

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