Subject matter

These Guidelines specify, for the purposes of the oversight of remuneration policies in accordance with Article 34 of Directive (EU) 2019/2034, the information to be provided by selected investment firms to competent authorities for benchmarking remuneration trends and practices, including information disclosed in accordance with points (c) and (d) of the first subparagraph of Article 51 of Regu lation (EU) 2019/2033 (‘remuneration data’) and the information to be provided for benchmarking the gender pay gap (‘gender pay gap data’).

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