26. 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 that left during the financial year are not counted, while staff that were recruited within the financial year are counted, taking into account their contractual working time arrangements).

• a. Where the number of staff is to be submitted in terms of the headcount, the number of natural persons should be entered, independently of the number of working hours on which their contract is based or changes in the number of staff during the year and taking into account the total amounts of remuneration awarded for the year.
• b. Where the number of staff is to be submitted in terms of the full-time equivalent, the number 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 full-time contract).

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/