35. The number of staff should be submitted as determined at the end of the financial year (i.e. …

The number of staff should be submitted as determined at the end of the financial year (i.e. staff who left during the financial year should not be counted, while staff who were recruited within the financial year should be counted, taking into account their contractual working time arrangements).

• a. Where the number of staff members is to be submitted in terms of the headcount, the number of natural persons should be entered, irrespective of the number of working hours on which their contract is based or changes to the number of staff during the year and taking into account the total amounts of remuneration awarded for the year.
• b. Where the numbers are to be submitted in terms of the full-time equivalent, the numbers should be based on the percentage of time that an individual staff member is employed compared to a full-time contract (e.g. 0.5 would be reported for a staff member who is working 50% of the time of a full-time contract).

4 The EBA provides a link to the information on its website together with these Guidelines; the exchange rate can also be accessed at http://ec.europa.eu/budget/contracts_grants/info_contracts/inforeuro/inforeuro_en.cfm

14

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/