lexiara

art_32__para_4

IFD

4. Points (j) and (l) of paragraph 1 and the third subparagraph of paragraph 3 shall not apply to: an investment firm, where the value of its on and off‐balance sheet assets is on average equal to or less than EUR 100 million over the four‐year period immediately preceding the given financial year; an individual whose annual variable remuneration does not exceed EUR 50 000 and does not represent more than one fourth of that individual’s total annual remuneration.

Cited at article level by

Regulation (EU) 2019/2033 of the European Parliament and of the… (EU) — sign in to see which provisions, and what they say.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.