+PART SIX DISCLOSURE BY INVESTMENT FIRMS
---+Article 46 Scope
------+Article 46 1.
------+Article 46 2.
------+Article 46 3.
------+Article 46 4.
---+Article 46a Accessibility of information on the European single access point
------+Article 46a 1.
------+Article 46a 2.
------+Article 46a 3.
------+Article 46a 4.
------+Article 46a 5.
---+Article 47 Risk management objectives and policies
---+Article 48 Governance
---+Article 49 Own funds
------+Article 49 1.
------+Article 49 2.
---+Article 50 Own funds requirements
---+Article 51 Remuneration policy and practices
---+Article 52 Investment policy
------+Article 52 1.
------+Article 52 2.
------+Article 52 3.
---+Article 53 Environmental, social and governance risks

PART SIX DISCLOSURE BY INVESTMENT FIRMS

PART SIX DISCLOSURE BY INVESTMENT FIRMS

1. Apžvalga

,
Article 46 Scope
Article 46a Accessibility of information on the European single access point
Article 47 Risk management objectives and policies

Article 47

Risk management objectives and policies

Investment firms shall disclose their risk management objectives and policies for each separate category of risk set out in Parts Three, Four and Five in accordance with Article 46, including a summary of the strategies and processes to manage those risks and a concise risk statement approved by the investment firm’s management body succinctly describing the investment firm’s overall risk profile associated with the business strategy.
Article 48 Governance

Article 48

Governance

Investment firms shall disclose the following information regarding internal governance arrangements, in accordance with Article 46:

(a) 

the number of directorships held by members of the management body;

(b) 

the policy on diversity with regard to the selection of members of the management body, its objectives and any relevant targets set out in that policy, and the extent to which those objectives and targets have been achieved;

(c) 

whether or not the investment firm has set up a separate risk committee and the number of times the risk committee has met annually.
Article 49 Own funds
Article 50 Own funds requirements

Article 50

Own funds requirements

Investment firms shall disclose the following information regarding their compliance with the requirements laid down in Article 11(1) of this Regulation and in Article 24 of Directive (EU) 2019/2034, in accordance with Article 46 of this Regulation:

(a) 

a summary of the investment firm’s approach to assessing the adequacy of its internal capital to support current and future activities;

(b) 

upon a request from the competent authority, the result of the investment firm’s internal capital adequacy assessment process, including the composition of the additional own funds based on the supervisory review process as referred to in point (a) of Article 39(2) of Directive (EU) 2019/2034;

(c) 

the K‐factor requirements calculated, in accordance with Article 15 of this Regulation, in aggregate form for RtM, RtF, and RtC, based on the sum of the applicable K‐factors; and

(d) 

the fixed overheads requirement determined in accordance with Article 13 of this Regulation.
Article 51 Remuneration policy and practices

Article 51

Remuneration policy and practices

Investment firms shall disclose the following information regarding their remuneration policy and practices, including aspects related to gender neutrality and the gender pay gap, for those categories of staff whose professional activities have a material impact on investment firm’s risk profile, in accordance with Article 46;

(a) 

the most important design characteristics of the remuneration system, including the level of variable remuneration and criteria for awarding variable remuneration, payout in instruments policy, deferral policy and vesting criteria;

(b) 

the ratios between fixed and variable remuneration set in accordance with Article 30(2) of Directive (EU) 2019/2034;

(c) 

aggregated quantitative information on remuneration, broken down by senior management and members of staff whose actions have a material impact on the risk profile of the investment firm, indicating the following:

(i) 

the amounts of remuneration awarded in the financial year, split into fixed remuneration, including a description of the fixed components, and variable remuneration, and the number of beneficiaries;

(ii) 

the amounts and forms of awarded variable remuneration, split into cash, shares, share‐linked instruments and other types separately for the part paid upfront and for the deferred part;

(iii) 

the amounts of deferred remuneration awarded for previous performance periods, split into the amount due to vest in the financial year and the amount due to vest in subsequent years;

(iv) 

the amount of deferred remuneration due to vest in the financial year that is paid out during the financial year, and that is reduced through performance adjustments;

(v) 

the guaranteed variable remuneration awards during the financial year and the number of beneficiaries of those awards;

(vi) 

the severance payments awarded in previous periods, that have been paid out during the financial year;

(vii) 

the amounts of severance payments awarded during the financial year, split into paid upfront and deferred, the number of beneficiaries of those payments and the highest payment that has been awarded to a single person;

(d) 

information on whether the investment firm benefits from a derogation laid down in Article 32(4) of Directive (EU) 2019/2034.

For the purposes of point (d) of the first subparagraph, investment firms that benefit from such a derogation shall indicate whether that derogation was granted on the basis of point (a) or point (b) of Article 32(4) of Directive (EU) 2019/2034, or both. They shall also indicate for which of the remuneration principles they apply the derogation(s), the number of staff members who benefit from the derogation(s) and their total remuneration, split into fixed and variable remuneration.

This Article shall be without prejudice to the provisions set out in Regulation (EU) 2016/679 of the European Parliament and of the Council ( 12 ).
Article 52 Investment policy
Article 53 Environmental, social and governance risks

Article 53

Environmental, social and governance risks

From 26 December 2022, investment firms which do not meet the criteria referred to in Article 32(4) of Directive (EU) 2019/2034 shall disclose information on environmental, social and governance risks, including physical risks and transition risks, as defined in the report referred to in Article 35 of Directive (EU) 2019/2034.

The information referred to in the first paragraph shall be disclosed once in the first year and biannually thereafter.

1.1 Nuorodos

1.2 Nustatyti reikalavimai

1.3 Susiję standartai

2. Nustatyti reikalavimai

Reikalavimai

3. Susiję standartai

Standartai