+45. Discretionary pension benefits should be included in table REM1 and, where deferral is applied …

45. Discretionary pension benefits should be included in table REM1 and, where deferral is applied …

Discretionary pension benefits should be included in table REM1 and, where deferral is applied, table REM3 of Commission Implementing Regulation (EU) 2021/637 in ‘ other forms of variable remuneration ’ and , in addition, be reported in the table in Annex II.

1. Overview

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Summary Regulation

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source Requirement

3. Related Standards

Standards
Source Requirement
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