v8364_s

warningactivewithin F 44.0420 cells · general rule

Expression · DPM 2.0, verbatim

with {tF_44.04, default: null, interval: false}: {r*, c*} >= 0

EBA description with {tF_44.04, default: null, interval: false}: {r*, c*} >= 0

Precondition p_494 (its meaning is not in the data yet)

Cells involved

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

Open template →

	c0010Total staff	c0020of which: Identified staff	c0030of which: Management body (in its management function) and senior management	c0040of which: Management body (in its supervisory function)
0010Fixed remuneration	in rule	in rule	in rule	in rule
0020Variable remuneration	in rule	in rule	in rule	in rule
0030Staff expenses other than remuneration	in rule	in rule	in rule	in rule
0040Staff expenses	in rule	in rule	in rule	in rule
0050Number of staff	in rule	in rule	in rule	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	warning	active	2022-12-31
FINREP9 3.2.0	warning	active	2024-12-31
FINREP9 3.3.0	warning	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v8364_s

What it is

Type: Validation rule · within one template, general rule
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 3840 · official

Regulation2

From the rows and columns of the cells involved.

Annex V Part 2 §311i F 44.04 r0010, r0020, c0020, c0030, c0040
For reporting of staff expenses by category of remuneration and category of staff, the following definitions shall be used: (a) ‘Fixed remuneration’, ‘variable remuneration’, ‘identified staff’ and ‘management body in its management function’ shall have the same meaning as in the EBA Guidelines “on sound remuneration policies under Articles 74(3) and 75(2) of Directive 2013/36/EU and disclosures under Article 450 of Regulation (EU) No 575/2013” (EBA/GL/2015/22); (b) ‘Management body’, ‘management body in its supervisory function’ and ‘senior management’ shall comprise staff as defined in points (7), (8) and (9) of Article 3(1) CRD.
Annex V Part 2 §311ii F 44.04 r0050
‘Number of staff’ shall include, as of the reporting reference date, the number of staff, expressed in full time equivalents (FTEs), plus the number of members in the management body expressed in terms of headcount for prudential (CRR) scope of consolidation. Of those, the number of identified staff, and the number of representatives in the management body in its management function and in senior management, as well as the number of representatives in the management body in its supervisory function shall be reported separately.

Controls2

2 other rules use at least one of these cells.

Other rules on the same cells

v8107_mwarning15
{c0030} + {c0040} <= {c0020}
v8106_mwarning10
{c0020} <= {c0010}

Interpretation2

Changes—

No change to this rule between the releases loaded.

Source: the DPM 2.0 database of the release shown above (expression, description, scope, cells; official). References inherited from Annex I (verbatim) and EBA instructions 4.2; links and counts are derived.