+Formoli għall -kalkolu tar-rata ta’ skont
---+4. Għall - finijiet ta’ dawn il -linji gwida, ir- rata ta’ skont hija l - valur li bih l -ammont …
---+5. Documentation and transparency 18. Institutions should document the calculation and use of the …
---+6. Supervisory review of the discount rate 21. When competent authorities review the remuneration …
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Formoli għall -kalkolu tar-rata ta’ skont
6 Għall - kalkolu għandhom jintużaw il -bonds tal-gvern tal-UE b’maturità residwa ta’ madwar 10 snin. L- informazzjoni dwar ir-rati tal-bonds tal-gvern tal- UE fit - tul tista’ tinstab fil - link li ġej: http://epp.eurostat.ec.europa.eu/tgm/table.do?tab=table&init=1&language=en&pcode=teimf050&plugin=1 . Error! Reference source not found. 1 𝑟𝑟𝑟𝑟𝑟𝑟𝑟𝑟 𝑟𝑟𝑟𝑟′𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑠𝑟𝑟 = 𝑠𝑠 (1+ 𝑖𝑖 + 𝑔𝑔 + 𝑖𝑖𝑖𝑖 ) i = ir - rata ta’ inflazzjoni tal -Istat Membru jew tal- pajjiż terz g = ir -rata tal- imgħax għall -bonds tal-gvern tal-UE, medja tal-UE id = il - fattur ta’ inċentiv għall - użu ta’ differiment fit -tul n = in -numru ta’ snin tal- perjodu ta’ differiment L-applikazzjoni tal- formoli hija spjegata iżjed fl - eżempji 1, 2 u 3 fl - Anness għal dawn il -linji gwida.
1. Ħarsa ġenerali
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4. Għall - finijiet ta’ dawn il -linji gwida, ir- rata ta’ skont hija l - valur li bih l -ammont …
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Għall - finijiet ta’ dawn il -linji gwida, ir- rata ta’ skont hija l - valur li bih l -ammont nominali ta’ rimunerazzjoni varjabbli mogħtija li tvesti fil - futur jiġi mmultiplikat sabiex jinkiseb il -valur skontat tiegħu. Il- valur skontat imbagħad jintuża għall -kalkolu tal-proporzjon bejn il-komponenti fissi u dawk varjabbli tar - rimunerazzjoni totali għall - persunal identifikat.
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5. Documentation and transparency 18. Institutions should document the calculation and use of the …
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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).
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6. Supervisory review of the discount rate 21. When competent authorities review the remuneration …
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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.
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1.1 Referenzi
1.2 Rekwiżiti identifikati
1.3 Standards relatati
2. Rekwiżiti identifikati
3. Standards relatati
- EBA - Published by the European Banking Authority at https://www.eba.europa.eu/
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