Guidelines on the data collection exercises regarding high earners under Directive 2013/36/EU and under Directive (EU) 2019/2034

1. Overview

1. Scope of application of the data collection exercises

1.1 Scope of institutions that are subject to the high-earner data collection under Directive 2013/36/EU

1.2 Scope of investment firms that are subject to the high-earner data collection under Directive (EU) 2019/2034

2. Procedural specifications for firms

3. General specifications regarding the high-earner data collections

4. Additional specifications regarding the high-earner data collection with Annex I

5. Additional specifications regarding the high-earner data collection with Annex II

6. Collection of data by competent authorities

7. Aggregation of data by competent authorities

8. Submission of data by competent authorities to the EBA

9. Data quality

ANNEX I – Information on the remuneration of high earners under Directive 2013/36/EU

Name of the institution/investment firm/group applying Title VII of Directive 2013/36/EU: Name

EU/EEA state to which the data relate: Country code

Financial year for which remuneration is awarded (year N): Year

Payment bracket (EUR 1 mn to less than EUR 2 mn; EUR 2 mn to less than 3 mn; etc.): Amount of payment bracket

row Reference Function / MB MB Investment Retail Asset Corporate Independent All other All high

ANNEX II – Information on the remuneration of high earners under Directive (EU) 2019/2034

Name of the investment firm/group: Name (free text)

EU/EEA state to which the data relate: Please select Member State

Financial year for which remuneration is awarded (year n): Year

Payment bracket (EUR 1 mn to less than EUR 2 mn; EUR 2 mn to less than 3 mn; etc.): Please select

row Referen Function / MB MB Dealing on own Investment Portfolio Operation of Independent All other staff ce ITS to Business area Supervisory function Management function account, underwriting advice, execution order management MTF/OTF control functions

and placing of Information on high instruments earners

1 Number of individuals in senior management

2 Number of individuals in control functions

ANNEX III – Data-quality checks

Institutions, investment firms and competent authorities should apply the following data-quality checks, as applicable, for ANNEX I and ANNEX II.

ANNEX IV – Overview on data submissions for high earners

Submission of high-earner data on the highest level of consolidation (consolidated basis)

Submitter	Information to be submitted Annex I Annex II Data on consolidated basis , Data on all high earners including all high earners in in investment firms entities within the prudential ( individual basis ) that consolidation allocated to the are subject to Articles
EU parent institution, the EU parent financial holding company or the EU parent mixed financial holding company	applicable function or business 25 and 34 Directive (EU) area. 2019/2034, allocated to the applicable function Data on high earners in or business area. subordinated investment firms
Where Article1(2) or (5) and Article 7 of Regulation (EU) 2019/2033 applies:	( individual basis ) that are subject to Articles 25 and 34 (The sum of the data in Directive (EU) 2019/2034 are Annex II should equal
EU parent investment firm, the EU parent investment holding company or the EU parent mixed financial holding company.	included in the column ‘All high the data provided in earners in investment firms that Annex I, column ‘All are subject to Article 25 and 34 high earners in of Directive (EU) 2019/2034’ of investment firms that Annex I, including staff in are subject to Article 25 investment firms that are and 34 of Directive (EU) subject to Article 109(5) or (6) 2019/2034’) Directive (EU) 2013/36.
EU parent investment firm, the EU	Not applicable Data on the

parent investment holding company consolidated basis or the EU parent mixed financial holding company (Article1(2) or (5) of Regulation (EU) 2019/2033 does not apply) subject to Articles 25 and 34 Directive (EU) 2019/2034and not included in the scope of consolidation of an EU parent institution, the EU parent financial holding company or the EU parent mixed financial holding company Submission of high-earner data on individual basis (only where the institution/investment firm is not included in EU consolidated data)

Institution and Investment firm, where Article 1(2) of Regulation (EU) 2019/2033 applies Investment firm (Article 1(2) and (5) of

Annex I: individual basis Not applicable Not applicable Annex II: individual

IFR does not apply) that is subject to basis Articles 25 and 34 Directive (EU) 2019/2034.

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements
Source	Requirement

3. Related Standards

Standards
Source	Requirement

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