48. Institutions should specify in Annex III if they are eligible to apply the derogations under …

Institutions should specify in Annex III if they are eligible to apply the derogations under Article 94(3) of Directive 2013/36/EU regarding the requirement to pay out a part of variable remuneration in instruments and under deferral arrangements and provide the information requested regarding the identified staff to whom the derogations are applied. When submitting data on a consolidated basis, the number of identified staff and remuneration to be reported should be the sum of all identified staff and remuneration across all entities that benefit from the derogations at entities that are subject to prudential consolidation and to the remuneration requirements under that Directive.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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