33. Where identified staff left the investment firm before the end of the financial year, the …

Where identified staff left the investment firm before the end of the financial year, the remuneration awarded for the financial year, including severance payments and all other forms of remuneration, should be submitted, while the staff member should not be counted towards the number of identified staff submitted when the contract has already ended before the end of the financial year. Identified staff who joined the investment firm during the financial year should be included in the number of identified staff, taking into account their contractual working time arrangements (e.g. staff working on a full-time basis who joined during the financial year would always be counted with ‘1’ at the end of the financial year) , and all remuneration awarded to those identified staff for the financial year should be submitted.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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