Instruction No. 2022-I-20 of December 9, 2022, on the collection of information on remuneration for entities subject to Regulation (EU) 2019/2033

1 PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2022-I-20 on the collection of information on remuneration for entities subject to Regulation (EU) 2019/2033 of the European Parliament and of the Council of 27 November 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. 533-30 and L. 612-24; Having regard to Regulation (EU) 2019/2033 of the European Parliament and of the Council of 27 November 2019 concerning prudential requirements applicable to investment firms and amending Regulations (EU) No 1093/2010, (EU) No 575/2013, (EU) No 600/2014 and (EU) No 806/2014; Having regard to the opinion of the Prudential Affairs Consultative Committee of 29 November 2022, DECIDES Article 1

• Subject investment firms The following are subject to this instruction: 1.1. For the reporting forms in Annexes 1 to 4, investment firms, parent investment firms, parent investment holding companies, and mixed financial holding companies subject to Articles 25 and 34 of Directive (EU) 2019/2034 whose total assets exceed 5 billion euros. 1.2. For the reporting form in Annex 5, all investment firms and parent investment firms, investment holding companies, and mixed financial holding companies that employ more than fifty people. Article 2 - Scope of submission 2.1. For the reporting forms in Annexes 1 to 4, the submission is made at the highest level of consolidation in France, on a consolidated or individual basis as applicable, covering all subsidiaries and branches of the relevant investment firm. 2.2. For the reporting form in Annex 5, the submission is made by the investment firm mentioned in Article 1.2. Article 3 - Information to be transmitted 3.1. The reporting forms provided in Annexes 1 to 4 are completed by investment firms. Investment firms transmit data covering all staff members (employees and statutory officers). 3.2. For the reporting forms in Annexes 1 to 4, the subject establishments transmit the information to the General Secretariat of the Prudential Control and Resolution Authority using year-end accounting data denominated in euros. 3.3. The reporting form in Annex 5 is completed by the investment firms mentioned in Article 1.2. 3.4. For the reporting form in Annex 5, the gender pay gap between women and men is calculated as the difference between the average remuneration of men and women, expressed as a percentage of the average remuneration of men. Investment firms measure this gap based on the gross annual remuneration of staff, on a full-time equivalent basis. 3.5. For the reporting form in Annex 5, investment firms with at least 250 staff members calculate the gender pay gap between women and men for each quartile of their overall remuneration, as well as in total. Investment firms with fewer than 250 staff members transmit only data relating to the gender pay gap between women and men based on total amounts. 3.6. Investment firms whose identified staff counts at least 250 members calculate the gender pay gap between women and men for each quartile of their overall remuneration, as well as in total. Investment firms whose identified staff counts fewer than 250 members transmit only the gender pay gap between women and men based on total amounts for the identified staff. Article 4 - Frequency of data collection and submission date 4.1. The reporting forms in Annexes 1 to 4 must be submitted annually by June 15 of the current year at the latest. 4.2. The reporting forms in Annex 5 must be submitted every three years by June 15 of the current year at the latest, starting from 2024 for the 2023 fiscal 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 This instruction enters into force the day following its publication. Paris, December 9, 2022 The Designated President [Denis BEAU]