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

When applying the guidelines at the consolidated level in accordance with paragraph 3, the EU parent institution, the EU parent financial holding company or the EU parent mixed financial holding company, including the EU parent investment firm, an EU parent investment holding company or an EU parent mixed financial holding company, having regard to Article 1(2) of Regulation (EU) 2019/2033, should submit to the consolidating supervisor the high-earners data as set out in Section 2 for all entities of the group that are subject to prudential consolidation.

Individual institutions, including investment firms having regard to Article 1(2) of Regulation (EU) 2019/2033, that are not within the consolidation in accordance with paragraph 3, should submit to the competent authority their high-earners data as set out in Section 2 on an individual basis.

Competent authorities should ensure that branches of third-country institutions established in their Member State submit to them their high-earners data as set out in Section 2.