Scope of the institutions subject to the data collection

It is indeed warranted to apply the EBA Guidelines also to EEA branches of non-EEA institutions for reasons of level playing field (also mentioned in paragraph 29 of the CEBS Guidelines), even if they are not explicitly included in the scope of the respective provisions of Directive 2013/36/EU (ex Directive 2006/48/EC) and the EBA Guidelines. Nevertheless, according to Article 47 (1) of Directive 2013/36/EU (ex Article 38 (1) of Directive 2006/48/EC) Member States shall not apply to branches of credit institutions having their head office outside the Community, when commencing or carrying on their business, provisions which result in more favourable treatment than that accorded to branches of credit institutions having their head office in the Community. Therefore competent authorities should apply the Guidelines also to EEA branches of non-EEA institutions to establish the same conditions for such branches as for EEA institutions regarding High Earners and to ensure a comprehensive data collection.