26. The number of high earners should be reported as the number of natural persons (headcount) …

The number of high earners should be reported as the number of natural persons (headcount), independently of the number of working hours on which their contract is based. For high earners, the remuneration awarded in euro, elements of remuneration, the Member State, function or business area and responsibility should be reported.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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