+Sub-Section 3 Governance
---+Article 88 Governance arrangements
------+Article 88 1.
------+Article 88 2.
------+Article 88 3.
---+Article 89 Country-by-country reporting
------+Article 89 1.
------+Article 89 2.
------+Article 89 3.
------+Article 89 4.
------+Article 89 5.
------+Article 89 6.
---+Article 90 Public disclosure of return on assets
---+Airteagal 91 Comhlacht bainistíochta agus measúnú oiriúnachta
------+Airteagal 91 1.
------+Airteagal 91 1a.
------+Airteagal 91 1b.
------+Airteagal 91 1c.
------+Airteagal 91 1d.
------+Airteagal 91 1e.
------+Airteagal 91 1f.
------+Airteagal 91 1g.
------+Airteagal 91 1h.
------+Airteagal 91 1i.
------+Airteagal 91 1j.
------+Airteagal 91 2.
------+Airteagal 91 2a.
------+Airteagal 91 2b.
------+Airteagal 91 3.
------+Airteagal 91 4.
------+Airteagal 91 5.
------+Airteagal 91 6.
------+Airteagal 91 7.
------+Airteagal 91 8.
------+Airteagal 91 9.
------+Airteagal 91 10.
------+Airteagal 91 11.
------+Airteagal 91 12.
------+Airteagal 91 13.
------+Airteagal 91 14.
---+Airteagal 91a Sealbhóirí príomhfheidhme agus measúnú oiriúnachta
------+Airteagal 91a 1.
------+Airteagal 91a 2.
------+Airteagal 91a 3.
------+Airteagal 91a 4.
------+Airteagal 91a 5.
------+Airteagal 91a 6.
------+Airteagal 91a 7.
------+Airteagal 91a 8.
---+Article 92 Remuneration policies
------+Article 92 2.
------+Article 92 3.
---+Article 93 Institutions that benefit from government intervention
---+Article 94 Variable elements of remuneration
------+Article 94 1.
------+Article 94 2.
------+Article 94 3.
------+Article 94 4.
------+Article 94 5.
------+Article 94 6.
------+Article 94 7.
---+Article 95 Remuneration Committee
------+Article 95 1.
------+Article 95 2.
---+Article 96 Maintenance of a website on corporate governance and remuneration

Sub-Section 3 Governance

Sub-Section 3 Governance

1. Forbhreathnú

,
Article 88 Governance arrangements
Article 89 Country-by-country reporting
Article 90 Public disclosure of return on assets

Article 90

Public disclosure of return on assets

Institutions shall disclose in their annual report among the key indicators their return on assets, calculated as their net profit divided by their total balance sheet.
Airteagal 91 Comhlacht bainistíochta agus measúnú oiriúnachta
Airteagal 91a Sealbhóirí príomhfheidhme agus measúnú oiriúnachta
Article 92 Remuneration policies
Article 93 Institutions that benefit from government intervention

Article 93

Institutions that benefit from government intervention

In the case of institutions that benefit from exceptional government intervention, the following principles shall apply in addition to those set out in Article 92(2):

(a) 

variable remuneration is strictly limited as a percentage of net revenue where it is inconsistent with the maintenance of a sound capital base and timely exit from government support;

(b) 

the relevant competent authorities require institutions to restructure remuneration in a manner aligned with sound risk management and long-term growth, including, where appropriate, establishing limits to the remuneration of the members of the management body of the institution;

(c) 

no variable remuneration is paid to members of the management body of the institution unless justified.
Article 94 Variable elements of remuneration
Article 95 Remuneration Committee
Article 96 Maintenance of a website on corporate governance and remuneration

Article 96

Maintenance of a website on corporate governance and remuneration

Institutions that maintain a website shall explain there how they comply with the requirements of Articles 88 to 95.

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

Ceanglais

3. Caighdeáin ghaolmhara

Caighdeáin