Decision (EU) 2024/461 of the European Central Bank of 29 January 2024 on the reporting by national competent authorities to the European Central Bank of information on remuneration, gender pay gap, approved higher ratios, high earners and diversity practices at the level of the management body for the purposes of benchmarking (ECB/2024/2)

NCAs shall submit to the ECB each year the information on remuneration specified in paragraph 20, points (a) to (d), of EBA Guidelines EBA/GL/2022/06 and reported by the following supervised entities established in their respective participating Member State:

1. significant supervised entities at the highest level of consolidation in the participating Member States, on a consolidated basis;

2. significant supervised entities that are not part of a supervised group, on an individual basis;

3. supervised entities that are not referred to in points (a) or (b) and from which NCAs collect such information in compliance with EBA Guidelines EBA/GL/2022/06;

4. significant supervised entities that are not referred to in points (a), (b) or (c), and from which NCAs collect such information.

NCAs shall submit to the ECB every three years the information on the gender pay gap specified in Annex IV to EBA Guidelines EBA/GL/2022/06 and reported by the following supervised entities established in their respective participating Member State:

1. supervised entities from which NCAs collect such information in compliance with EBA Guidelines EBA/GL/2022/06;

2. significant supervised entities that are not referred to in point (a) at the highest level of consolidation in the participating Member States, on an individual basis;

3. significant supervised entities that are not part of a supervised group and that are not referred to in point (a), on an individual basis;

4. significant supervised entities that are not referred to in points (a), (b) or (c), and from which NCAs collect such information.

For the purposes of point (b), where the significant supervised entity at the highest level of consolidation in the participating Member States is a financial or a mixed financial holding company and no supervised entities within the same supervised group fall under point (a), NCAs shall submit to the ECB the information specified in this paragraph on a credit institution within that supervised group with the highest number of full-time employees (FTEs), on an individual basis.

NCAs shall submit to the ECB every two years the information on approved higher ratios specified in Annex V to EBA Guidelines EBA/GL/2022/06 and reported by significant supervised entities on an individual basis.

NCAs shall submit to the ECB every two years the information on approved higher ratios as specified in Annex VI to EBA Guidelines EBA/GL/2022/06, aggregated at the level of their respective participating Member State.

NCAs shall submit to the ECB each year the information on high earners specified in Annex I to EBA Guidelines EBA/GL/2022/08 and reported by the following supervised entities established in their respective participating Member State:

1. significant supervised entities at the highest level of consolidation in the participating Member States, on a consolidated basis;

2. significant supervised entities that are not part of a supervised group, on an individual basis;

3. significant supervised entities that are not referred to in points (a) or (b), and from which NCAs collect such information.

NCAs shall submit to the ECB each year the information on high earners specified in Annex I to EBA Guidelines EBA/GL/2022/08, aggregated at the level of their respective participating Member State.