Instruction No. 2023-I-16 of 23 October 2023 repealing and replacing Instruction No. 2022-I-19 regarding remuneration information collection for entities subject to Regulation (EU) No 575/2013

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2023-I-16 repealing and replacing Instruction No. 2022-I-19 of 9 December 2022 regarding the collection of information on remuneration for entities subject to Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 concerning prudential requirements for credit institutions and investment firms Amended by Instruction No. 2025-I-05 of 22 May 2025

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 of the European Parliament and of the Council of 26 June 2013 concerning prudential requirements for credit institutions and investment firms; Having regard to the opinion of the Prudential Affairs Advisory Committee of 10 October 2023, DECIDES

Article 1: Subject Entities The following entities are subject to this Instruction:

1.1. For the reporting forms in Annexes 1 to 3: credit institutions, financial holding companies, and mixed financial holding companies that have been designated as significant entities within the meaning of Article 2, paragraph 17, of Regulation (EU) No 468/2014 of the European Central Bank of 16 April 2014 establishing the framework for cooperation within the Single Supervisory Mechanism between the European Central Bank, national competent authorities and designated national authorities. Investment firms, portfolio management companies, and financing companies are excluded from this exercise, unless they are included in the consolidation scope of an entity subject to this data collection.

1.2. For the reporting forms in Annex 4: credit institutions, financial holding companies, and mixed financial holding companies that employ more than fifty people. Credit institutions, financial holding companies, and mixed financial holding companies with a balance sheet size of less than or equal to 5 billion euros and employing fewer than 400 people are not subject to the submission of Annex 4.

Credit institutions meeting the conditions provided for in Article 4, paragraph 1, point 145, of Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 concerning prudential requirements for credit institutions, and financing companies are excluded from the submission of Annex 4.

1.3. For the reporting forms in Annex 5: credit institutions, financial holding companies, and mixed financial holding companies. Financing companies are excluded from the submission of Annex 5.

Article 2: Scope of Submission

2.1. For the reporting forms of Annexes 1 to 3, the submission is made 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 entity.

2.2. For the reporting forms of Annex 4, the submission is made on an individual basis.

2.3. For the reporting forms of Annex 5, the submission is made on an individual basis.

Article 3: Information to be Transmitted

3.1. The reporting forms provided in Annexes 1 to 3 are completed by the entities mentioned in Article 1.1. Entities transmit data covering all staff members (employees and corporate officers).

3.2. For the reporting forms of Annexes 1 to 3, subject entities submit information to the General Secretariat of the Prudential Control and Resolution Authority using year-end accounting data expressed in euros.

3.3. For the reporting form of Annex 4, the gender pay gap is calculated on a social basis as the difference between the average remuneration of men and women, expressed as a percentage of the average remuneration of men. Entities should measure this gap based on the gross annual remuneration of staff, on a full-time equivalent basis. Entities calculate the gender pay gap by taking into account the total remuneration awarded as well as working time arrangements, annual leave periods, and other benefits, financial or non-financial, while taking into account the provisions of the following paragraph.

3.4. For the reporting form of Annex 4, entities with at least 250 staff members calculate the gender pay gap for each quartile of their total remuneration, as well as in total. Entities with fewer than 250 staff members transmit only data relating to the gender pay gap based on total amounts for all staff.

3.5. For the reporting form of Annex 4, entities whose identified staff counts at least 250 members should calculate the gender pay gap for each quartile of their total remuneration, as well as in total. Entities whose identified staff counts fewer than 250 members should only transmit data relating to the gender pay gap based on total amounts for the identified staff.

3.6. For the reporting form of Annex 5, subject entities submit data on decisions authorizing the application of a ratio greater than 100% between the fixed and variable components of remuneration.

Article 4: Frequency of Data Collection and Submission Date

4.1. The submissions of the forms of Annexes 1 to 3 must be submitted annually no later than 15 June of the current year.

4.2. The submissions of the forms of Annex 4 must be submitted every three years no later than 15 June of the current year, starting from 2024 for the 2023 exercise.

4.3. The submissions of the forms of Annex 5 must be submitted every two years no later than 15 June of the current year, starting from 2023 for the 2022 exercise.

4.4. "Data must be transmitted by electronic transmission in XBRL format. The forms must be communicated under the conditions set by the Prudential Control and Resolution Authority Instruction No. 2025-I-05."

Article 5: Entry into Force This Instruction repeals and replaces Instruction No. 2014-I-13 and Instruction No. 2016-I-27 and will enter into force the day following its publication. References to the repealed Instructions No. 2014-I-13 and No. 2016-I-27 in other Instructions shall be understood as references to this Instruction.

Article 6: 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, 23 October 2023 The Designated President, Denis BEAU

Annex 1: General Information and Information on Remuneration of All Staff

Name of the entity/group: Name Does the entity benefit from the exemption provided for in Article 94, paragraph 3, point a), of Directive 2013/36/EU on an institutional basis? Yes/No Fiscal year for which remuneration is awarded (Year N): Year

Function of the supervisory body of the management	Function of the management body of the management	Investment Bank	Retail Bank	Asset Management	Corporate Functions	Independent Control Functions	Staff of subsidiaries subject to a specific remuneration framework¹	Other staff members

Total Headcount Total Headcount in FTE²

Global Net Profit for Year N (in euros)³: Total amount in euros (e.g., 123,456,789.00) Total amount of dividends (or similar distributions) paid for Year N (in euros): Total amount in euros

Total Remuneration (in euros) Of which: variable remuneration (in euros) Of which: fixed remuneration (in euros)

¹ Staff working for investment firms, collective investment undertakings in transferable securities (UCITS), or alternative investment fund managers (AIFMs) who are subject to a specific remuneration framework under Union acts. ² Headcounts should be expressed in full-time equivalents (FTE) based on the number of staff members at year-end, taking into account individual working time arrangements. ³ Net profits should be based on the accounting system used for regulatory reporting requirements. For groups, this is the profit (or loss) based on consolidated accounts.

Annex 2: Additional Information on Remuneration of Identified Staff

Name of the entity/group: Name Fiscal year for which remuneration is awarded (Year N): Year

Function of the supervisory body of the management	Function of the management body of the management	Other members of senior management	Other identified staff members

Number of beneficiaries of discretionary pension benefit contributions during Year N Global amount of discretionary pension benefit contributions (in euros) during Year N (including other forms of variable remuneration) Global amount of variable remuneration awarded for multi-year periods under non-renewable annual programs (in euros)

For entities that do not benefit from the exemption provided for in Article 94, paragraph 3, point a), of Directive 2013/36/EU on an institutional basis: Global amount of variable remuneration of identified staff members benefiting from at least one of the exemptions provided for in Article 94, paragraph 3, point b), of Directive 2013/36/EU based on a low level of variable remuneration

For entities that do not benefit from the exemption provided for in Article 94, paragraph 3, point a), of Directive 2013/36/EU on an institutional basis: Global amount of fixed remuneration of identified staff members benefiting from at least one of the exemptions provided for in Article 94, paragraph 3, point b), of Directive 2013/36/EU based on a low level of variable remuneration

Annex 3: Exemptions from the application of requirements to pay a share of variable remuneration in deferred form and in instruments granted under Directive 2013/36/EU

Name of the entity/group: Name Fiscal year for which remuneration is awarded (Year N): Year

Information on the availability of exemptions	Exemptions at the entity level under Article 94, paragraph 3, point a), of the Capital Requirements Directive	Exemptions concerning identified staff under Article 94, paragraph 3, point b), of the Capital Requirements Directive
Does the entity apply exemptions from the requirements to pay a share of variable remuneration in deferred form and in instruments under Article 94, paragraph 3, point a), of the Capital Requirements Directive for all its identified staff? If so, it is not necessary to complete the information below.	Yes/No	Yes/No
Does the entity apply the exemption from the requirement provided for in Article 94, paragraph 1, point l), of the Capital Requirements Directive (payment in instruments)?	Yes/No	Yes/No
If the entity applies the aforementioned exemption, but with a threshold lower than that implemented under national law, please indicate the threshold applied in euros	Threshold	Threshold
Number of identified staff members benefiting from the aforementioned exemption	Number	Number
Percentage of identified staff benefiting from the aforementioned exemption	Percentage	Percentage
Total remuneration of identified staff members benefiting from the aforementioned exemption	EUR	EUR
Of which: variable remuneration	EUR	EUR
Of which: fixed remuneration	EUR	EUR
Does the entity apply the exemption from the requirement provided for in Article 94, paragraph 1, point m), of the Capital Requirements Directive (payment under deferral arrangements)?	Yes/No	Yes/No
If the entity applies the aforementioned exemption, but with a threshold lower than that implemented under national law, please indicate the threshold applied in euros	Threshold	Threshold
Number of identified staff members benefiting from the aforementioned exemption	Number	Number
Percentage of identified staff benefiting from the aforementioned exemption	Percentage	Percentage
Total remuneration of identified staff members benefiting from the aforementioned exemption	EUR	EUR
Of which: variable remuneration	EUR	EUR
Of which: fixed remuneration	EUR	EUR
Does the entity apply the exemption from the requirement provided for in Article 94, paragraph 1, point o), second subparagraph (exemptions from payment of discretionary pension benefits in the form of instruments)?	Yes/No	Yes/No
Number of identified staff members benefiting from the aforementioned exemption	Number	Number
Total remuneration of identified staff members benefiting from the aforementioned exemption	EUR	EUR
Of which: variable remuneration	EUR	EUR
Of which: fixed remuneration	EUR	EUR

Annex 4: Information on the Gender Pay Gap

Entity (individual basis): Name Legal Entity Identifier: Number Member State: ISO Code (e.g., AT, BE, CY) Year: aaaa

Total Headcount: Number Total number of identified staff members: Number

Representation of headcounts by gender by quartile of remuneration level

Representation of male and female headcounts in each quartile of remuneration level	Percentage of male headcount on total staff	Percentage of female headcount on total staff	Percentage of male identified staff on total identified staff	Percentage of female identified staff on total identified staff
Quartile 1 (lower)	Percentage (e.g., 42.43 %)	Percentage
Quartile 2 (lower-middle)	Percentage
Quartile 3 (middle-upper)	Percentage
Quartile 4 (upper)	Percentage
Total headcount/identified staff	Percentage

Gender pay gap based on gross total remuneration

Level of gross annual total remuneration	Gender pay gap based on median remuneration	Gender pay gap based on average remuneration	Gender pay gap of identified staff based on median remuneration	Gender pay gap of identified staff based on average remuneration
Quartile 1 (lower)	Percentage (e.g., 42.43 %)	Percentage
Quartile 2 (lower-middle)	Percentage
Quartile 3 (middle-upper)	Percentage
Quartile 4 (upper)	Percentage
Total headcount/identified staff	Percentage

Annex 5: Approved Ratios Greater Than 1 Between Fixed and Variable Remuneration — Entities¹⁰

¹⁰ Data should be reported by entities on an individual basis. ¹¹ Guaranteed variable remuneration and contract termination payments excluded from the ratio calculation in accordance with guidelines on sound remuneration policies should not be taken into account.

Name of the entity: Name Legal Entity Identifier: LEI Year: aaaa

Total Headcount (at end of fiscal year): Number Total number of identified staff members (result of annual identification process): Number Total Balance Sheet (at end of fiscal year): Amount in euros

Approved higher ratio (i.e., the ratio between fixed and variable remuneration greater than 100 %): Percentage Date of last shareholder approval of the higher ratio: dd/mm/yyyy Total number of identified staff members potentially benefiting from an approved ratio greater than 100 %: Number Total number of identified staff members to whom remuneration giving rise to a ratio between fixed and variable remuneration greater than 100 % was actually granted for the financial year¹¹: Number