39. When submitting tables REM1 and REM3 of Commission Implementing Regulation (EU) 2021/637 in …

When submitting tables REM1 and REM3 of Commission Implementing Regulation (EU) 2021/637 in accordance with these Guidelines, only the amounts of variable remuneration awarded for the submitted financial year that have been deferred should be included under the item ‘of which: deferred ’ in table REM1, while deferred variable remuneration for previous periods should be included separately in line with the instructions for table REM3.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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