Scope of application

These Guidelines apply in relation to the information that competent authorities should collect from institutions and investment firms regarding high earners and submit to the EBA for the purposes of publishing that information on an aggregate home Member State basis in a common reporting format.

When Article 13 of Regulation (EU) 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 or Article 7 of Regulation (EU) 2019/2033 of the European Parliament and of the Council of 27 November 2019 on the prudential requirements of investment firms apply these guidelines apply in accordance with paragraphs 12 and 15 at the consolidated level.

When Article 13 of Regulation (EU) 575/2013 and Article 7 of Regulation (EU) 2019/2033 do not apply, these guidelines apply on an individual basis as set out in Articles 6 to 10 of Regulation (EU) 575/2013 and in Articles 5 and 6 of Regulation (EU) 2019/2033.