36. Variable remuneration awarded based on multi-year accrual periods that do not revolve on an …

Variable remuneration awarded based on multi-year accrual periods that do not revolve on an annual basis, i.e. where investment firms do not start a new multi-year accrual period every year, should be fully allocated, for the purposes of Annex II, to the total variable remuneration for the financial year in which it was awarded, without consideration of the point in time when the variable remuneration is effectively paid or the length of the performance period. The amount of that variable remuneration should also be included in the additional information in Annex II.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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