18. High-earners data should be submitted (see also Annex IV) to the competent authority each year …

High-earners data should be submitted (see also Annex IV) to the competent authority each year for any given financial year (the ‘ reported year ’ ) by 15 June of the next calendar year, by:

• a. institutions referred to in Subsection 1.1, using the template for the data collection specified under:
• i. Annex I for high earners that are staff of institutions and other entities in the scope of consolidation;
• ii. Annex II for high earners that are staff in investment firms subject to Article 25 and 34 of Directive (EU) 2019/2034;
• b. investment firms referred to in Subsection 1.2, using the template for the data collection specified in Annex II.

1. Overview

1.1 References

• Article 25 Scope of application of this Section
• Article 34 Oversight of remuneration policies

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA -

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