48. For institutions the ratio between the variable and fixed remuneration for high earners that …

For institutions the ratio between the variable and fixed remuneration for high earners that are identified staff should be below 100% (200% with shareholders ’ approval), after the deduction of amounts awarded as severance pay or guaranteed variable remuneration that have not been taken into account for the calculation of the ratio and amounts awarded to high earners within firms that apply a specific remuneration framework.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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