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In forceRemuneration and diversityLast checked 11 November 2026

Diversity benchmarking (REM_DBM)

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

Lets supervisors and the EBA benchmark diversity on management boards: the gender, age, education, professional background and geographical origin of board members, firms' diversity policies and targets, and the gender pay gap at board level. The EBA publishes a Union-level report with a country-by-country analysis every three years. Source

Official title: REM_DBM: Remuneration Diversity Benchmarking (Guidelines on the benchmarking of diversity practices including diversity policies and gender pay gap, EBA/GL/2023/08)

Check a REM diversity file, freeEvery EBA rule for REM diversity, in plain words

The facts

Who files
A representative sample of credit institutions and investment firms, excluding small and non-interconnected investment firms, chosen by competent authorities using EBA guidance; reported on an individual basis (paragraphs 7, 8, 12 and 13). Authorities tell selected firms at least 3 months before data are due (paragraph 15). Firms report to their competent authority; the authority checks the data and sends it to the EBA through the EBA's EUCLID platform. Source
How often
Every three years, starting in 2025 with reference date 31 December 2024. Source
Deadline
Firms to competent authority: by 30 April every 3 years, starting from 2025 with a reference date of 31 December 2024 (paragraph 17). Competent authority to EBA: by 15 June, after checking completeness, correctness and plausibility (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 forceThe 4.2 framework page lists REM_DBM under the CRD remuneration guidelines (EBA/GL/2022/06), but the data requirement is set by the separate EBA Guidelines on the benchmarking of diversity practices (EBA/GL/2023/08), applicable from 27 June 2024 and linked from the EBA's remuneration and diversity analysis page. The first collection was in 2025 for 31 December 2024; the cycle is every three years, so the next falls in 2028 (derived). 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_DBM file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EBA release 4.2: 307 of EBA's 308 active checks (99%).

Every EBA rule for REM diversity, in plain words

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

Templates (13)

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

  • Corporate information (R 13.00)
  • Executive directors age and gender (R 14.00)
  • Composition of specific committees of the management body in its supervisory function (R 15.00)
  • Non executive directors age and gender (R 16.00)
  • Newly appointed executive directors (including CEO) (R 17.00)
  • Newly appointed non-executive directors (including Chairperson) (R 18.00)
  • Business regions/Geographical provenance (R 19.00)
  • Educational background of members of the management body (R 20.00)
  • Professional background of members of the management body (R 21.00)
  • Diversity policy. Nomination and gender diversity (R 22.01)
  • Diversity policy. Quantitative targets set within the diversity policy (R 22.02)
  • Diversity policy. Other aspects than gender included in the diversity policy (R 22.03)
  • Gender Pay Gap Benchmarking (R 23.00)

Templates of module REM_DBM 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

41 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_DBM_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_DBM_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: 41 of 56 listed. 9 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.

  • Final report on Guidelines on the diversity benchmarking exercise

    Legal text · PDF · 639.6 KB · 18 December 2023

    EBA/GL/2023/08, Guidelines on the benchmarking of diversity practices including diversity policies and gender pay gap under Directive 2013/36/EU and Directive (EU) 2019/2034. Date from the document cover.

    SHA-256 9302bd1cdb2dshow in full9302bd1cdb2d25a3415549af18db8c78c0144504d0b5cdbb324312def651e210
  • Annex - Guidelines on diversity benchmarking

    Template · XLSX · 31.4 KB · 18 December 2023

    Workbook with an index sheet and Annexes I to XI (the data collection templates).

    SHA-256 3ac2baa9c048show in full3ac2baa9c048f74b0d5851ce00567b10a5535cfc4178a7eb20b2e4d112ff2115
  • Compliance table (REM_DBM)

    Other · XLSX · 51.2 KB · 31 October 2025

    Which competent authorities comply with EBA/GL/2023/08.

    SHA-256 7a6c5702c881show in full7a6c5702c8813f345418f4ff8d0175fad9c44476f8479e48ace3044eacfa5f8a
  • List of credit institutions and investment firms for the purpose of diversity benchmarking (end-2024)(January 2025) [pdf]

    Other · PDF · 282.5 KB · 17 January 2025

    The EBA's sample of firms for the diversity benchmarking exercise with end-2024 data.

    SHA-256 9ffafa59c413show in full9ffafa59c413a338323d9d3a1c2aa2ed1f89d97d3761f15ec2166809495b5bd3
  • Reporting framework 4.2

    List of returns · HTML

    Table 1.A maps every module of release 4.2 to its legal act, templates and instructions.

  • Taxonomy package 4.2

    Taxonomy · ZIP · 62.0 MB · 13 January 2026

    XBRL taxonomy for all 50 modules of release 4.2, including the validation rules as XBRL Formula assertions.

    SHA-256 0bf9e33720deshow in full0bf9e33720de1472e809417999cfd29e4b5eadb31750c7770622e502590bbdd0
  • Sample files 4.2

    Sample · ZIP · 2.9 MB · 13 January 2026

    SHA-256 41fb8435ce33show in full41fb8435ce33c53528bd05f8624e79acdfc7e6d8991a67870292646fb88cc0ef
  • DPM table layout and data point categorization (4.2.1)

    Template · ZIP · 17.5 MB · 27 February 2026

    Annotated Excel layouts of every template in release 4.2 and 4.2.1, with row and column codes.

    SHA-256 e022598f9f98show in fulle022598f9f98408d6920555a90c899bea5a1a2519b696703c232526a45b7cc07
  • (from 4.0) EBA_Validation rules (latest update 12/10/2026)

    Validation rules · XLSX · 1.1 MB · 12 October 2026

    One row per rule and module version, with the expression, severity, active status and reference-date range.

    SHA-256 38c190fa4c2fshow in full38c190fa4c2ff81f22a5bd2ed94f744fc64e4eb9b722676e07f89669d79b1aea
  • Small validation package 14/09/2026: Micro taxonomy package

    Validation rules · ZIP · 1.5 MB · 14 September 2026

    Severity and deactivation updates for the taxonomy (XBRL set folders).

    SHA-256 ea6184a7e3a6show in fullea6184a7e3a67016346f2154bfb04ca0a489ea829cf344239367fa216d21709f
  • EBA filing rule V5.9

    Filing rules · PDF · 1.2 MB · 26 June 2026

    Technical rules for XBRL-XML and xBRL-CSV files sent to the EBA.

    SHA-256 bbc23b9ecad5show in fullbbc23b9ecad5de0a0821bbe8bce8e4ce617652afce02e81c88d572bac4a4b293
  • DPM Know issues (uploaded on 05/11/2026)

    Known issues · XLSX · 69.9 KB · 5 November 2026

    SHA-256 c6753a428649show in fullc6753a4286496876f2e545b355f1ebaddf0e4383de522b19818c93af141327e0
  • EBA filing rule V5.8

    Filing rules · PDF · 1.1 MB · 25 February 2026

    SHA-256 dea8d520c922show in fulldea8d520c9229c52ae1f44e921a3728d769544e0f0c8937da3958f1c0197d2bf
  • FAQs for Reporting Innovations and Upcoming Releases (Updated on 25/11/2025)

    Guidance · PDF · 196.4 KB · 25 November 2025

    SHA-256 ddcccd9e56f0show in fullddcccd9e56f0c670c5fdeffda7b564dd5a7bf752e990be8e6ed3e2fe7c6fd796

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.