Subject matter

These Guidelines specify, for the purposes of the oversight of remuneration policies in accordance with Article 75 of Directive 2013/36/EU, the information to be provided by selected institutions to competent authorities for benchmarking remuneration trends and practices, including information disclosed in accordance with the criteria for disclosure established in points (g), (h), (i) and (k) of Article 450(1) of Regulation (EU) No 575/2013 ( ‘ remuneration data ’ ) and the information to be provided for benchmarking the gender pay gap ( ‘ gender pay gap data ’ ).

These Guidelines also specify, in accordance with the sixth indent of point (ii) of Article 94 (1) (g) of Directive 2013/36/EU, the common reporting format to be used for the purposes of the benchmarking of approved higher ratios between the fixed and variable components of remuneration ( ‘ higher ratios data ’) .

These Guidelines specify how competent authorities will collect from institutions the approved higher ratios, the remuneration and gender pay gap data (collectively referred to as ‘ benchmarking data ’ ) and how they will then submit the benchmarking data to the EBA.