3. Submission of data to the competent authorities by investment firms

To enable competent authorities to collect and submit to the EBA remuneration data in accordance with these Guidelines, investment firms referred to in Section 1 should, by 15 June of each calendar year, submit to the competent authorities:

• a. information on remuneration of all staff as set out in Annex I;

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• b. additional information on remuneration for identified staff as set out in Annex II and Annex III; and
• c. information on derogations as specified in Annex IV.

To enable competent authorities to collect and submit to the EBA gender pay gap data in accordance with these Guidelines, investment firms referred to in Section 2 should, by 15 June every three years, starting from 2024 with regard to the financial year 2023, submit on an individual basis, to competent authorities, the information set out in Annex V.