Europejski Urząd Nadzoru Bankowego, Raport dotyczący stosowania derogacji na mocy art. 94 ust. 3 i art. 94 ust. 5 dyrektywy CRD w zakresie wypłaty wynagrodzeń dla zidentyfikowanego personelu

EBA/REP/2024/15

JULY 2024

REPORT ON APPLICATION OF DEROGATIONS UNDER ART 94(3) AND ART 94(5) CRD REGARDING THE PAY OUT OF REMUNERATION TO IDENTIFIED STAFF

Executive Summary

Article 94(6) of Directive 2013/36/EU (CRD) mandates the European Commission, in close cooperation with the European Banking Authority (EBA), to review and report on the application of derogations/waivers under Article 94(3) and Article 94(5) CRD on the requirements to pay out the variable remuneration of identified staff partly under deferral arrangements and in instruments. This report forms part of the EBA’s contribution to the review by the European Commission.

In line with Article 92(2) CRD, the specific requirements for the variable remuneration of identified staff should be applied in a manner that is appropriate to institutions’ size, internal organisation and the nature, scope and complexity of their activities. Before introducing derogations in Article 94(3) CRD to the requirements to pay out a part of the...