Guidelines on the high earner data collection exercises under CRD and IFD (updated)

Under development

The revised Guidelines on the high earner data collection exercises under the Capital Requirements Directive (CRD) and Investment Firms Directive (IFD) reflect the amended remuneration framework laid down in the Capital Requirements Directive (CRDV), including the introduction of derogations to pay out a part of the variable remuneration in instruments and under deferral arrangements. In addition, the need to update these Guidelines stems from the specific remuneration regime that has been introduced for investment firms and is laid down in the Investment Firms Directive (IFD) and Investment Firms Regulation (IFR).

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