2. These guidelines set out the calculation and application of the discount rate referred to in …

These guidelines set out the calculation and application of the discount rate referred to in Article 94(1)(g)(iii) of Directive 2013/36/EU. Member States may allow institutions to apply the discount rate for the purposes of calculating the ratio between variable and fixed components of remuneration to a maximum of 25% of total variable remuneration, provided it is paid in instruments that are deferred for a period of not less than five years.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA -

  EN: Guidelines and other publications of the European Banking Authority (EBA), https://www.eba.europa.eu/. © European Banking Authority. Reproduction is authorised provided the source is acknowledged (EBA legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the versions published by the EBA are authoritative.

  DE: Leitlinien und weitere Veröffentlichungen der Europäischen Bankenaufsichtsbehörde (EBA), https://www.eba.europa.eu/. © European Banking Authority. Wiedergabe mit Quellenangabe gestattet (Rechtlicher Hinweis der EBA). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Maßgeblich sind allein die von der EBA veröffentlichten Fassungen.