Scope of consolidation of information collection
This Q&A deals with the scope of consolidation for the information collection foreseen by Article 75 (1) of Directive 2013/36/EU specified by the EBA Guidelines on the Remuneration Benchmarking Exercise (EBA/GL/2014/08 of 16 July 2014) (EBA/GL/2012/4 of 27 July 2012). According to paragraph 3 of the EBA Guidelines institutions should provide data at the highest level of consolidation as set out in Directive 2006/48/EC (replaced by Directive 2013/36/EU). Shall data be provided only for bank and investment firms, including branches and subsidiaries which are banks and investment firms, or for all entities, for example, leasing companies, included in the scope of consolidation at bank level?
Legal act: Directive 2013/36/EU (CRD)
COM Delegated or Implementing Acts/RTS/ITS/GLs: Not applicable
ID: 2013_2 |
Topic: Remuneration |
Date of submission: 03/07/2013