(32)

Article 92 is amended as follows: in paragraph 2, points (e) and (f) are replaced by the following: ; staff engaged in internal control functions are independent of the business units they oversee, have appropriate authority, and are remunerated in accordance with the achievement of the objectives linked to their functions, independent of the performance of the business areas they control; the remuneration of the heads of internal control functions is directly overseen by the remuneration committee referred to in Article 95 or, if such a committee has not been established, by the management body in its supervisory function;’ in paragraph 3, point (b) is replaced by the following: ; staff members with managerial responsibility over the institution’s internal control functions or material business units;’

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Source: EUR-Lex CELLAR · retrieved 2026-09-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.