Instruction No. 2024-I-14 on Comparative Assessment of Diversity Practices, Including Diversity Policies and Gender Pay Gaps, Under Directives 2013/36/EU and 2019/2031/EU

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2024-I-14 on the comparative assessment of diversity practices, including diversity policies and the gender pay gap, pursuant to Directive 2013/36/EU and Directive 2019/2031/EU

The Prudential Control and Resolution Authority, Having regard to the Monetary and Financial Code, particularly Articles L. 511-19 and subsequent articles; Having regard to EU Directives 2013/36 and 2019/2033; Having regard to the opinion of the Prudential Affairs Consultative Committee dated October 1, 2024, DECIDES

Article 1 Establishments subject to this instruction: The following are subject to this instruction: 1.1. Parent credit institutions in the Union, parent financial holding companies in the Union, parent mixed financial holding companies in the Union, or, in the case of groups consisting of a central body and its affiliated establishments, central bodies designated as "significant entities subject to prudential supervision" within the meaning of Article 2, paragraph 16, of Regulation (EU) No 468/2014 of the European Central Bank. 1.2. Parent credit institutions in the Union, parent financial holding companies in the Union, parent mixed financial holding companies in the Union, or, in the case of groups consisting of a central body and its affiliated establishments, central bodies designated as "less significant entities subject to prudential supervision" within the meaning of Article 2, paragraph 7, of Regulation (EU) No 468/2014 of the European Central Bank and identified as "High Impact (HI) LSIs" within the list of entities subject to prudential supervision as published and regularly updated by the European Central Bank; 1.3. Parent investment firms in the Union and parent investment holding companies in the Union whose total workforce exceeds 50 employees and whose total balance sheet exceeds 140 million euros based on their consolidated situation at the end of the financial year preceding the collection.

The Prudential Control and Resolution Authority may decide not to consider an entity referred to in points 1.1 to 1.3 above as a subject establishment or designate an entity under its jurisdiction but not referred to in points 1.1 to 1.3 above as a subject establishment, provided that it notifies this decision no later than January 31 of the financial year including the submission deadline.

Article 2: Scope of submission For the submission forms in Annexes 1 to 11, the submission is made on an individual basis, based on the composition of the management body of the establishments subject to this instruction at the end of the financial year preceding the collection.

Article 3: Information to be transmitted The submission forms in Annexes 1 to 11 are to be completed by the establishments mentioned in Article 1 in accordance with the procedures set out in EBA/GL/2023/08 dated December 18, 2023. Subject establishments are not required to complete information regarding "non-binary" gender identity.

Article 4: Frequency of data collection and submission date 4.1. The forms in Annexes 1 to 11 must be submitted annually no later than April 30 of the current year, covering data from the preceding financial year. 4.2. The collection takes place every three years, starting from the year 2025 for the 2024 financial year. 4.3. Data must be transmitted electronically 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: Entry into force This instruction enters into force the day following its publication in the official register of the Prudential Control and Resolution Authority.

Paris, October 24, 2024 The Designated President, Denis BEAU