EBA · 2025_7406 Rejected question

Disclosures of Number of Staff Management body in its supervisory function in FINREP Template 44.4

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
Annex V. Part 2.
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2025-04-09
Browse ECB SSM Register → More Q&As on this regulation →

Question

For the management body in its supervisory function and senior management in Template 44.4 column 0040, and management body in its management function in column 0030, should only the number of members of the management body and senior management in EU parent company be reported, or should the number of members of the consolidated subsidiaries also be included? Same question applies to the variable and fixed remuneration rows 0010 and 0020, and other staff expenses row 0030.

Background

According to Annex V Part 2.311i ‘Fixed remuneration’, ‘variable remuneration’, ‘identified staff’ and ‘management body in its management function’ shall have the same meaning as in the EBA Guidelines “on sound remuneration policies under Articles 74(3) and 75(2) of Directive 2013/36/EU and disclosures under Article 450 of Regulation (EU) No 575/2013” (EBA/GL/2015/22). According to the FINAL REPORT ON GUIDELINES ON SOUND REMUNERATION POLICIES, part 5.3 Identification process at individual, sub-consolidated and consolidated level, point 115 - ‘the staff member is a member of the management body in its management function’ only if he or she is also a member of the management body of the EU parent institution. We would like to understand if this means that the number of members of management body and senior management in columns 0030 and 0040 of Template 44.4 captures only the EU parent company staff members or including all subsidiaries’ staff members.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7406

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

Similar Q&As

Disclosures of Staff expenses Management body in its supervisory function in FINREP Template 44.4

Answered 2021-09-10

Supervisory Reporting (FINREP templates), 40.1 Group structure: “entity-by-entity”

Answered 2014-06-27

F 46.00 - changes in equity - other equity and total comprehensive income

Answered 2016-02-05

Definition of amounts to be reported

Clarification regarding the reference year for the purpose of the remuneration data to be collected by Competent authorities

Answered 2016-01-15

More Q&As on this topic

Sectoral classification of UK credit institutions

Answered 2026-07-03

Clarification on validation v3078m under FINREP reporting

Answered 2026-06-05

Reporting guarantees that are received to secure a pool of underlying securitized exposures/securitisation positions in a synthetic securitisation transaction

Answered 2026-05-29

Definition of ‘demand deposits’ for FINREP reporting

Answered 2025-12-05

Definition of Net defined benefit assets [Carrying amount] in F44.01

Answered 2025-10-10

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.