Instruction No. 2023-I-18 of October 23, 2023, repealing and replacing Instruction 2022-I-21 on the collection of information on high remuneration for entities subject to Regulation (EU) 575/2013 and Regulation (EU) 2019/2033

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2023-I-18 repealing and replacing Instruction 2022-I-21 of December 9, 2022 on the collection of information on high remuneration for entities subject to Regulation (EU) 575/2013 of the European Parliament and of the Council of June 26, 2013 and to Regulation (EU) 2019/2033 of the European Parliament and of the Council of November 27, 2019 concerning prudential requirements applicable to investment firms

The Prudential Control and Resolution Authority, Having regard to the Monetary and Financial Code, particularly Articles L. 511-87, L. 533-30, L. 612-24 and R. 511-18; Having regard to Regulation (EU) 2019/2033 of the European Parliament and of the Council of November 27, 2019 concerning prudential requirements applicable to investment firms and Regulation (EU) 575/2013; Having regard to the opinion of the Prudential Affairs Consultative Committee of October 10, 2023, DECIDES

Article 1: Credit Institutions and Investment Firms Subject to This Instruction The following are subject to this Instruction: 1.1. For the reporting schedule in Annex 1, all credit institutions, financial holding companies, and mixed financial holding companies. 1.2. For the reporting schedule in Annex 2, all investment firms, parent investment firms, investment holding companies, and mixed financial holding companies subject to Articles 25 and 34 of Directive (EU) 2019/2034. 1.3. Financing companies are excluded from this exercise, unless they are included in the consolidation scope of a credit institution or investment firm subject to this data collection.

Article 2: Scope of Reporting 2.1. For the reporting schedule in Annex 1, reporting is performed at the highest level of consolidation in France, on a consolidated basis or, where applicable, on an individual basis, covering all subsidiaries and branches of the concerned institution.

2 2.2. For the reporting schedule in Annex 2, reporting is performed at the highest level of consolidation in France, on a consolidated basis or, where applicable, on an individual basis, covering all subsidiaries and branches of the concerned investment firm. 2.3. Data from subsidiaries and branches outside the European Economic Area are excluded from this exercise.

Article 3: Information to be Transmitted 3.1. The reporting schedules provided in Annexes 1 and 2 are to be completed by the institutions and investment firms mentioned in Article 1. Institutions and investment firms transmit data covering all personnel (employees and senior management). 3.2. Institutions subject to this requirement submit information to the General Secretariat of the Prudential Control and Resolution Authority using year-end accounting data denominated in euros.

Article 4: Specifications on Reporting 4.1. The institutions and investment firms referred to in Article 1 must transmit data on high-income persons for each Member State in which high-income persons are located and for each remuneration band of 1 million euros. Each high-income person must be assigned to the corresponding remuneration band based on the total remuneration awarded to the staff member for the financial year. One report is submitted per 1 million euro remuneration band. 4.2. Data are submitted in a separate report for each Member State in which the group operates and where staff members whose remuneration exceeds 1 million euros are employed. 4.3. Data concerning staff members whose remuneration exceeds 1 million euros who perform professional activities for legal entities present in different States party to the Agreement on the European Economic Area (for example, both for the parent company and at the subsidiary level, when the subsidiary is established in another State of the European Economic Area) or who perform professional activities in a branch located in a host State of the European Economic Area must be reported in the specific report for the State party to the Agreement on the European Economic Area where they primarily perform their professional activities. Data concerning staff members performing professional activities both inside and outside the European Economic Area must be reported in the specific report for the State party to the European Economic Area if they primarily perform their professional activities within the European Economic Area.

3 One reporting schedule is submitted per 1 million euro remuneration band. 4.4. Institutions whose annual accounts are published in a currency other than the euro must use, for the identification of staff members receiving remuneration exceeding 1 million euros, the conversion table provided by the European Banking Authority when the remuneration is paid in a currency other than the euro. Otherwise, they may use internal exchange rates. 4.5. Institutions where none of the staff members receive remuneration exceeding 1 million euros within their reporting scope must indicate this to the ACPR by transmitting a zero-filled report via teletransmission in XBRL format.

Article 5: Frequency of Data Collection and Submission Date 5.1. Data must be transmitted once a year before June 15, via teletransmission in XBRL format. The schedules are transmitted according to the technical specifications necessary for their processing by the General Secretariat of the Prudential Control and Resolution Authority. They must bear an electronic signature.

Article 6: Entry into Force This Instruction repeals and replaces Instruction No. 2022-I-21 and will enter into force the day following its publication. References to the repealed Instruction No. 2022-I-21 appearing in other Instructions shall be understood as references to this Instruction.

Article 7: Publication in the Official Register of the Prudential Control and Resolution Authority This Instruction is published in the official register of the Prudential Control and Resolution Authority. Paris, October 23, 2023 The Designated President, Denis BEAU

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Annex 1 – Information on the remuneration of high-income persons under Directive 2013/36/EU1 Name of the credit institution/investment firm/group applying Title VII of Directive 2013/36/EU: Name EU/EEA State to which the data relate: Country code Financial year for which remuneration is awarded (Year N): Year Remuneration band (from 1 million EUR to less than 2 million EUR; from 2 million EUR to less than 3 million EUR, etc.): Remuneration band amount

line Reference to the ITS Function / Activity Area Supervisory Function of Management Body Management Function of Management Body Investment Banking Retail Banking Asset Management Corporate Functions Independent Control Functions All other high-income persons All high-income persons within investment firms subject to Articles 25 and 34 of Directive (EU) 2019/2034 Information on high-income persons 1 Staff in senior management positions 2 Staff exercising control functions 1 The instructions specified in Commission Implementing Regulation (EU) 2021/637 (ITS on publication) must be applied by analogy regarding the lines of this template.

5 3 Other staff 4 Total number of high-income persons 4a Of which: Number of high-income persons of male sex 4b Of which: Number of high-income persons of female sex 4c Of which: Number of high-income persons with a gender identity different from male or female sex 5 Of which: "identified staff" (included in line 4) 5a Of which: Number of high-income persons (included in line 4) in subsidiaries subject to a specific remuneration framework under other Union legal acts in accordance with Article 109, paragraph 4, of Directive 2013/36/EU 6 REM1 Line 2 Total fixed remuneration of all high-income persons (in EUR) 7 REM 1 Line 3 Of which: cash 8 REM 1 Line UE

4a Of which: shares or equivalent ownership rights 9 REM 1 Line 5 Of which: share-linked instruments or equivalent non-cash instruments 10 REM 1 Line UE

5x Of which: other instruments 11 REM 1 Line 7 Of which: other forms 12 REM 1 Line 10 Variable remuneration total of all high-income persons (in EUR)

6 13 REM 1 Line 11 Of which: cash 14 REM 1 Line 12 Of which: deferred 15 REM 1 Line 13a Of which: shares or equivalent ownership rights 16 REM 1 Line 14a Of which: deferred 17 REM 1 Line 13b Of which: share-linked instruments or equivalent non-cash instruments 18 REM 1 Line 14b Of which: deferred 19 REM 1 Line 14x Of which: other instruments 20 REM 1 Line 14y Of which: deferred

7 21 REM 1 Line 15 Of which: other forms 22 REM 1 Line 16 Of which: deferred Reference to the ITS Additional information on the above items (all amounts below must also be included in the total variable remuneration or in the total fixed remuneration, respectively) 23 REM 2 Line 1 Guaranteed variable remuneration awarded – number of high-income persons 24 REM 2 Line 2 Guaranteed variable remuneration awarded – Total amount 24a REM 2 Line 3 Of which: guaranteed variable remuneration, awarded to identified staff for the financial year, which are not taken into account in the bonus cap

8 25 REM 2 Line 6 Severance pay granted during the financial year – Number of high-income persons 26 REM 2 Line 7 Severance pay granted during the financial year – Total amount 26a REM 2 Line 10 Of which: severance pay granted for the financial year to identified staff members, which are not taken into account in the bonus cap 27 Number of beneficiaries of contributions regarding discretionary pension benefits during the year N 28 Total amount of contributions regarding discretionary pension benefits

9 during the year N 2 29 Total amount of variable remuneration awarded for multi-year periods under non-renewable programs each year 30 For institutions benefiting from an institutional exemption Number of high-income persons benefiting from the exemptions provided for in Article 94, paragraph 3, point a), of Directive 2013/36/EU 31 For institutions benefiting from an institutional exemption Variable remuneration of 3 Such as defined in Article 3, paragraph 53, of Directive 2013/36/EU.

10 high-income persons who are part of the identified staff in institutions benefiting from the exemptions provided for in Article 94, paragraph 3, point a), of Directive 2013/36/EU 32 Total amount of variable remuneration of high-income persons who are not part of the identified staff 33 Total amount of fixed remuneration of high-income persons who are not part of the identified staff

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Annex 2 – Information on the remuneration of high-income persons under Directive (EU) 2019/20343 Name of the investment firm/group: Name (free text) EU/EEA State to which the data relate: Please select the Member State Financial year for which remuneration is awarded (Year N): Year Remuneration band (from 1 million EUR to less than 2 million EUR; from 2 million EUR to less than 3 million EUR, etc.): Please select

line Refere nce to the ITS Function / Activity Area Supervisory Function of the Management Body Management Function of the Management Body Proprietary Trading, Underwriting and Placement of Instruments Investment Advice, Order Execution Portfolio Management Operation of a Multilateral Trading Facility (MTF)/Organised Trading Facility (OTF) Independent Control Functions All other staff members Information on high-income persons 1 Staff in senior management positions 2 Staff exercising control functions 3 Other staff 4 Total number of high-income persons 3 The instructions specified in the ITS on publication3, regarding the lines where references to the REM1 and REM2 tables of this ITS are included in Annex II, must be applied.

12 4a Of which: Number of high-income persons of male sex 4b Of which: Number of high-income persons of female sex 4c Of which: Number of high-income persons with a gender identity different from male or female sex 5 Of which: "identified staff" (included in line 4) 6 REM 1 Line 2 Total fixed remuneration (in EUR) during Year N of all high-income persons 7 RE M 1 Line 3 Of which: cash 8 RE M 1 Line UE

4a Of which: shares or equivalent ownership rights 9 RE M 1 Line 5 Of which: share-linked instruments or equivalent non-cash instruments

13 10 Of which: other types of instruments referred to in Article 32, paragraph 1, point j), sub-iii), of Directive (EU) 2019/2034 10a Of which: non-cash instruments reflecting the instruments of managed portfolios 10b Of which: approved alternative arrangements 11 RE M 1 Line 7 Of which: other forms 12 RE M 1 Line 10 Total variable remuneration (in EUR) during Year N of all high-income persons 13 RE M 1 Line 11 Of which: cash 14 RE M 1 Line 12 Of which: deferred 15 RE M 1 Line 13a Of which: shares or equivalent ownership rights

14 16 RE M 1 Line 14a Of which: deferred 17 RE M 1 Line 13b Of which: share-linked instruments or equivalent non-cash instruments 18 RE M 1 Line 14b Of which: deferred 19 RE M 1 Line 14x Of which: other types of instruments referred to in Article 32, paragraph 1, point j), sub-iii), of Directive (EU) 2019/2034 20 RE M 1 Line 14y Of which: deferred 20a Of which: non-cash instruments reflecting the instruments of managed portfolios 20b Of which: deferred 20c Of which: approved alternative arrangements 20d Of which: deferred

15 21 RE M 1 Line 15 Of which: other forms 22 RE M 1 Line 16 Of which: deferred Additional information on the above items (all amounts below must also be included in the total variable remuneration) 23 RE M 2 Line 1 Guaranteed variable remuneration awarded – number of high-income persons 24 RE M 2 Line 2 Guaranteed variable remuneration awarded – Total amount 25 RE M 2 Line 6 Severance pay granted during the financial year – Number of high-income persons 26 RE M 2 Line 7 Severance pay granted during the financial year – Total amount 27 Number of beneficiaries of contributions regarding discretionary pension benefits during the Year N

16 28 Total amount of contributions regarding discretionary pension benefits during the Year N 29 Total amount of variable remuneration awarded for multi-year periods under non-renewable programs each year 30 For investment firms benefiting from an institutional exemption Number of high-income persons benefiting from the exemptions provided for in Article 32, paragraph 4, point a), of Directive (EU) 2019/2034 31 For investment firms benefiting from an institutional exemption Of which: variable remuneration of high-income persons who are part of the identified staff, when the investment firm benefits from the exemptions provided for in Article 32, paragraph 4,

17 point a), of Directive (EU) 2019/2034 32 Total amount of variable remuneration of high-income persons who are not part of the identified staff 33 Total amount of fixed remuneration of high-income persons who are not part of the identified staff