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In forceRemuneration and diversityLast checked 11 November 2026

Remuneration benchmarking, investment firms (REM_BM_IF)

A regulatory return listed by the European Banking Authority (EBA), European Union.

Lets supervisors and the EBA compare pay trends and practices of EU investment firms at Union level (Article 34 IFD). Selected firms send pay data for all staff, extra data on identified staff (also by business area) and their use of exemptions from the rules on deferring bonuses and paying them in instruments. Source

Official title: REM_BM_IF: Remuneration Benchmarking IF (module of the Guidelines on the remuneration and gender pay gap benchmarking exercises under IFD)

Check a REM benchmarking (IF) file, freeEvery EBA rule for REM benchmarking (IF), in plain words

The facts

Who files
Investment firms subject to Articles 25 and 34 of Directive (EU) 2019/2034 (IFD) chosen by their competent authority: at least the three largest investment firms by assets in each Member State, aiming where possible for at least 50% of the total assets of all investment firms there, excluding subsidiaries already covered at group level (paragraph 13). Data are collected at individual level, or only at group level where prudential consolidation applies (paragraphs 7 and 8). Firms report to their competent authority, which reports to the EBA. Source
How often
Every year: firms submit by 15 June of each calendar year and competent authorities send the data to the EBA by 31 July every year. Source
Deadline
Investment firms to competent authority: by 15 June of each calendar year, Annexes I to IV (paragraph 16). Competent authority to EBA: remuneration data by 31 July every year (paragraph 21(a)). Competent authorities tell the EBA which firms are in the sample by 31 March of the calendar year following the year for which data are collected (paragraph 18). Source
Format
xBRL-CSV, XBRL-XML. Firms file in the data exchange format their national authority sets, following the EBA data point model and its validation rules. Authorities send the data to the EBA in xBRL-CSV only for reference dates from 31 March 2026; for earlier reference dates the EBA accepted xBRL-XML or xBRL-CSV. Source
How it is filed
Filing routes recorded for the EBA: EUCLID (European Centralised Infrastructure of Data); Pillar 3 data hub (P3DH) submissions. See how firms file with the EBA.
Status
In forceListed with 'Status: In force' on the 4.2 framework page. The guidelines apply from 31 December 2022; the first collection covered the financial year 2022. Source
Legal basis
Group
Remuneration and diversity
Check a file before you file it

Line4 Check for EBA reporting runs EBA's own validation rules on a REM_BM_IF file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EBA release 4.2: all 379 of EBA's active checks.

Every EBA rule for REM benchmarking (IF), in plain words

It is not a substitute for the validation the supervisor runs when you submit.

Templates (4)

The tables and forms inside the return. Plain name first, the EBA's code in brackets.

  • General information and information on remuneration for all staff in investment firms (R 01.01)
  • Information on remuneration of identified staff in investment firms (R 02.01)
  • Information on remuneration of identified staff per business area (R 02.02)
  • Derogations from the application of requirement to pay out a part of variable remuneration deferred and in instruments for investment firms under Directive (EU) 2019/2034 (R 05.01)

Templates of module REM_BM_IF in EBA release 4.2, read from the module's entry point in the taxonomy package; parts of a template split into sub-tables (a, b, c) are listed once. Source

Validation rules

43 rules, as counted from the EBA's published material. Software can run them exactly as published. Source

How they are written: Excel list with one row per rule and module version: an expression column in the EBA's DPM-XL syntax, severity (error or warning), active status and reference-date range. The same rules ship as XBRL Formula assertions in the taxonomy package..

EBA's list applies the active REM_BM_IF_4.2 rules to reference dates from 2026-03-31 with no end date set.

The rules, on eba.europa.eu

How they were counted

Distinct rule codes listed for module REM_BM_IF_4.2 in EBA's validation rules list VR_4.4.phase1_.xlsx ((from 4.0) EBA_Validation rules, latest update 12/10/2026) with IsActive = Active: 43 of 51 listed. 0 of the active rules have severity error; the rest are warnings.

Counts are in the EBA's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No publication of this return's data found on the EBA's risk analysis and data pages (checked 2026-11-11). Source

Official documents (14)

The EBA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see EBA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Contains material from the European Banking Authority (EBA), https://www.eba.europa.eu, reproduced with the source acknowledged as the EBA's legal notice requires. Source: European Banking Authority.

Last checked 11 November 2026.