29. Information on the remuneration of high earners and the specific elements of variable …

Information on the remuneration of high earners and the specific elements of variable remuneration should be provided for all high earners, irrespective of whether the high earner is identified staff or not. The same should apply for high earners included in Annex I who are subject to a specific remuneration framework in accordance with Article 109(4) of Directive 2013/36/EU and are also reported in Annex II, whereby remuneration awarded in ‘ non-cash instruments which reflect the instruments of the portfolios managed ’ or remuneration awarded under ‘approved alternative arrangements’ should be allocated to ‘other instruments’ in Annex I.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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