Annex V · Part 2 › 28 Defined benefit plans and employee benefits (44) › 28.4 Staff expenses by category of remuneration and category of staff (44.4)
28.4 Staff expenses by category of remuneration and category of staff (44.4)
2 paragraphs · official text, verbatim
For reporting of staff expenses by category of remuneration and category of staff, the following definitions shall be used:
(a) ‘Fixed remuneration’, ‘variable remuneration’, ‘identified staff’ and ‘management body in its management function’ shall have the same meaning as in the EBA Guidelines “on sound remuneration policies under Articles 74(3) and 75(2) of Directive 2013/36/EU and disclosures under Article 450 of Regulation (EU) No 575/2013” (EBA/GL/2015/22);
(b) ‘Management body’, ‘management body in its supervisory function’ and ‘senior management’ shall comprise staff as defined in points (7), (8) and (9) of Article 3(1) CRD.
‘Number of staff’ shall include, as of the reporting reference date, the number of staff, expressed in full time equivalents (FTEs), plus the number of members in the management body expressed in terms of headcount for prudential (CRR) scope of consolidation. Of those, the number of identified staff, and the number of representatives in the management body in its management function and in senior management, as well as the number of representatives in the management body in its supervisory function shall be reported separately.