EBA欧洲银行-EBA-Report-High-Earners-2012_16页_473kb

EBA High Earners 2012 Data Summary

Introduction

The EBA (European Banking Authority) report presents the results of the 2012 data collection exercise for high earners across the European Union (EU) and European Economic Area (EEA) countries. This initiative was mandated by Directive 2010/76/EC (CRDIII), which requires national competent authorities to collect and report data on high earners within credit institutions. The data includes the number of individuals earning over EUR 1 million, their remuneration components, and the distribution across business areas.

The EBA uses a standardized template, EBA/GL/2012/5 - ANNEX - Information on the remuneration of high earners, to ensure consistency in the reporting process. The data is aggregated at the national level and includes remuneration paid to staff by subsidiaries or branches of EU parent institutions located in other Member States, as well as those of third country institutions.

Key Information

• Participation: All but one EU Member State participated in the data collection exercise. Croatia did not report data for 2012.
• Data Sources: Data was collected from institutions on a consolidated basis and then separated by Member State.
• Data Scope: The data covers:
  • Number of high earners
  • Identified staff
  • Fixed remuneration
  • Variable remuneration (including deferred and discretionary pension benefits)
  • Average total remuneration per individual
  • Ratios of variable to fixed remuneration, variable to total remuneration, and deferred to total variable remuneration

Summary of Data by Member State

Main Points

• Data Collection: The data was collected from financial institutions across the EU and EEA countries.
• Reporting: The EBA provides aggregated data at the national level, including details on the business areas and remuneration components.
• Remuneration Components:
  • Fixed remuneration
  • Variable remuneration (including deferred and discretionary pension benefits)
• Ratios:
  • Variable/Fixed Remuneration: Indicates the proportion of variable to fixed compensation.
  • Variable/Total Remuneration: Reflects the share of variable compensation in the total.
  • Deferred/Variable Remuneration: Shows the percentage of variable remuneration deferred.
• Notable Observations:
  • Some countries, such as Bulgaria and Croatia, did not report any high earners in 2012.
  • France and Germany had the highest number of high earners.
  • France had the highest total variable remuneration, with a significant portion of variable remuneration deferred.
  • Ireland showed a high ratio of variable to fixed remuneration, indicating a strong reliance on variable pay.

Conclusion

The EBA report provides a comprehensive overview of the remuneration practices for high earners in the financial sector across the EU and EEA countries. The data highlights significant variations in remuneration structures and the distribution of high earners across different business areas. While most countries participated in the data collection, some, like Croatia and Bulgaria, did not report any data for 2012. The report underscores the importance of transparency in remuneration practices and the need for consistent reporting across Member States to support regulatory oversight and ensure fair practices in the financial sector.