46. Variable remuneration awarded based on multi-year accrual periods that do not revolve on an …

Variable remuneration awarded based on multi-year accrual periods that do not revolve on an annual basis, i.e. where institutions do not start a new multi-year accrual period every year, should be fully allocated to the total variable remuneration of the financial year in which it was awarded within table REM1 and, where deferral is applied, table REM3 of Commission Implementing Regulation (EU) 2021/637, without consideration of the point in time when the variable remuneration is effectively paid or the length of the performance period. The amount of that variable remuneration should also be included in the additional information in Annex II.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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