2014年-EBA欧洲银行管理局_EBA_Report_High_Earners_2012_16页_470kb

EBA Report Summary: High Earners 2012 Data

Introduction

The EBA (European Banking Authority) report provides an overview of the 2012 data collection exercise for high earners across EU Member States and EEA countries. This exercise is mandated by Directive 2010/76/EC (CRDIII), which requires competent authorities to collect and report data on high earners, including their remuneration components such as fixed, variable, and deferred payments. The EBA then aggregates and discloses this data on a national level. The report includes a template (EBA/GL/2012/5 - ANNEX) that financial institutions must use to report the required information.

Core Content

• Scope: The data collection covers high earners earning at least EUR 1 million, including details on their business areas and remuneration elements.
• Data Collection: National competent authorities collect data on a consolidated basis but report it separately for each Member State.
• Data Inclusion: Data includes remuneration paid to staff by subsidiaries or branches of EU parent institutions located in other Member States, as well as branches of third-country institutions.
• Participation: All but one EU Member State participated. Croatia did not participate in the 2012 data collection.

Main Points

• The data is aggregated and reported in a common format.
• The report includes metrics such as:
  • Number of high earners per business area.
  • Total and variable remuneration per business area.
  • Discretionary pension benefits.
  • Average remuneration per individual.
  • Ratios of variable/fixed remuneration and deferred/total variable remuneration.

Key Information

• Business areas include:

  • Investment banking (includes corporate finance, private equity, capital markets, trading, and sales).
  • Retail banking (includes total lending activity).
  • Asset management (includes portfolio management, UCITS, and other asset management activities).
  • Other business areas (high earners not allocated to the above three).

• Data Reporting Standards:

  • Numbers of individuals are expressed in full-time equivalents (FTEs) and based on year-end figures.
  • "Identified staff" refers to those defined in CEBS Guidelines (paragraph 16).

• Remuneration Components:

  • Fixed remuneration includes regular salaries.
  • Variable remuneration includes bonuses, long-term awards, and severance payments.
  • Discretionary pension benefits are included in variable remuneration.

Summary of Data by Country

Conclusion

The EBA report provides a comprehensive overview of remuneration data for high earners in 2012 across EU and EEA countries. It highlights the differences in remuneration structures and the proportion of variable remuneration in total pay. The data is structured by business areas and includes various metrics such as the number of individuals, total and variable remuneration, and ratios that reflect the composition of remuneration. Croatia was the only country not participating in the 2012 data collection, while some countries, such as Bulgaria and Cyprus, had very limited data or no data at all. The report serves as a foundational document for understanding the remuneration trends among high earners in the financial sector across Europe.