Formule per il calcolo del tasso di sconto

Ai fini dei presenti orientamenti, il tasso di sconto è il valore per il quale viene moltiplicato l’importo nominale della remunerazione variabile riconosciuta ma attribuita in futuro, al fine di determinarne il valore attuale. Il valore attuale è poi utilizzato per calcolare il rapporto tra la componente variabile e quella fissa della remunerazione complessiva del personale più rilevante.

Documentation and transparency

18. Institutions should document the calculation and use of the discount rate.

19. Institutions should keep a record of the fixed and variable components of remuneration awarded to an individual staff member, the parts of variable remuneration paid in instruments which are deferred for five years or more, the applied discount rate and the ratio between the variable and fixed component of total remuneration.

20. Institutions are required, in accordance with Article 16 of the EBA Regulation, to report, in a clear and detailed way, whether they comply with these guidelines. Institutions should provide information on the discount rates together with the disclosures required regarding the remuneration policy under Article 96 of Directive 2013/36/EU and Article 450(1)(d) of Regulation (EU) No 575/2013⁹ . In particular, institutions should disclose the following on a country by country basis:

• a. the extent to which the discount rate is used (the maximum being its application to 25% of the total variable remuneration or a lower percentage prescribed by the Member State); and
• b. the number of identified staff to whose variable remuneration the discount rate was applied.

⁹ Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1).

Supervisory review of the discount rate

21. When competent authorities review the remuneration framework of an institution, they should review how the discount rate is calculated and applied to the variable remuneration which was awarded to identified staff.