4. General specifications for the submission of diversity practices benchmarking data

The reference date for data on diversity practices, including the diversity policy should be the end of the calendar year for which data has to be provided. The information provided on the composition of the management body and the implemented policies should reflect the situation at the reference date.

Financial information should be submitted using accounting year-end figures in EUR. Where credit institutions or investment firms are permitted by national laws to report their financial information based on their accounting year end, which deviates from the calendar year end, the latest available accounting year end should be considered as the reference date for the financial information to be provided, including the information on the gender pay gap. Where such data are disclosed in a currency other than EUR, the exchange rate used by the European Commission for financial programming and the budget for December of the reported year should be used for the conversion of the figures to be reported⁷ .

In many cases, the possible range of input data is defined. Where the correct answer would not be within the defined range of defined values, the institution or investment firm should select the answer which best reflects the situation or where this is not possible, leave the field empty, contact the competent authority and provide explanations. The competent authority should forward this information to the EBA.