Categories of personnel whose professional activities have an important impact on the entity’s risk profile (material risk takers or MRTs).
Although the final opinion is currently awaiting publication, it is important to highlight the following aspects specified in that document, which may have a relevant impact on the remuneration of this group of personnel, on similar terms as those established for credit institutions:
The scope of the principle of proportionality, taking into account the thresholds specified by that document, and with the resulting effects in relation to the application of clauses on deferral, payment in shares and clauses for the reduction (malus) and recovery (clawback) of the variable remuneration.
Balance between fixed and variable remuneration, and the possible establishment of a maximum ratio for variable components over fixed components of remuneration.
Tools for measuring the alignment of remuneration with risk.
Measures applicable in the case of payments for termination of contracts.