Instruction No. 2014-I-13 of September 29, 2014 on the Collection of Information on Remuneration

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2014-I-13 of September 29, 2014 on the Collection of Information on Remuneration (Consolidated version of the instruction modified by Instruction No. 2016-I-27 of December 20, 2016) The Prudential Control and Resolution Authority, Having regard to the Monetary and Financial Code, particularly Articles L. 511-87 and L. 612-24; Having regard to Regulation (EU) No 575/2013; Having regard to the opinion of the Prudential Affairs Consultative Committee of November 16, 2016; Decides:

Article 1 – Subject Institutions The following institutions are subject to this instruction: For the reporting forms provided in Annexes 1 to 3, credit institutions, financial holding companies, mixed financial holding companies, investment firms, and financing companies, when they are included in the consolidation scope of a credit institution, whose balance sheet size exceeds 1,000 billion euros. For the reporting form of Annex 4, all credit institutions, financial holding companies, mixed financial holding companies, and investment firms, with the exception of those mentioned in points (b) and (c) of paragraph 2 of Article 4 of Regulation (EU) No 575/2013. Investment firms mentioned in points (b) and (c) of paragraph 2 of Article 4 of Regulation (EU) No 575/2013 and financing companies are excluded from this exercise, unless they are included in the consolidation scope of an institution subject to this data collection.

Article 2 – Scope of Reporting 2.1. The reporting is performed at the highest level of consolidation in France, on a consolidated or individual basis where applicable, covering all subsidiaries and branches of the concerned institution. 2.2. For Annex 4, 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 forms provided in the annexes (Annexes 1, 2, 3, and 4) are to be completed by the institutions mentioned in Article 1. Institutions transmit data covering all personnel members (employees and statutory managers). 3.2. Subject institutions submit the information to the General Secretariat of the Prudential Control and Resolution Authority using year-end accounting data expressed in euros.

3.3. Regarding Annex 3: The data collected in Annex 3 are to be filled in by total remuneration bands of 500,000 euros for total remunerations between 1 million euros and 5 million euros. Beyond that, total remunerations are reported by total remuneration bands of 1 million euros. 3.4. Regarding Annex 4: The data are submitted in a separate form for each Member State in which the group operates and where personnel members whose remuneration exceeds 1 million euros work. Annex 4 is to be filled in for each total remuneration band of one million euros. Data concerning personnel 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 EEA State) or who perform professional activities in a branch located in an EEA host State must be reported in the specific form for the EEA State party where they primarily perform their professional activities. Data concerning personnel members performing professional activities both inside and outside the EEA must be reported in the specific form for the EEA State party if they primarily perform their professional activities within the EEA. A reporting form is submitted per remuneration band of 1 million euros. Institutions subject to this instruction, when publishing their annual accounts in a currency other than the euro, for the identification of personnel members receiving a remuneration greater than 1 million euros, use 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. Institutions whose personnel members do not receive a remuneration greater than 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 4 – Frequency of Data Collection and Submission Date Data must be transmitted once a year before the end of June, via teletransmission in XBRL format. The forms 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 5 – Repealed

Article 6 This instruction enters into force upon its publication in the official register of the Prudential Control and Resolution Authority. Paris, September 29, 2014

The President of the Prudential Control and Resolution Authority