Options and National Discretions

The IFD framework for Investment Firm supervisory disclosures is set out in Article 57(1)-(5) of the Investment Firms Directive (IFD), as transposed by Regulation 51 of SI 355/2021. This requires competent authorities to disclose certain information in order to ensure increased transparency in key areas.

In accordance with Regulation 51 of SI 355/2021 the Central Bank of Ireland will publish the manner of exercise of the options and discretions available pursuant to the Investment Firms Directive and to Regulation (EU) 2019/2033.

Options and National Discretions are disclosed in the following tables:

Part 1: Options and discretions set out in Directive (EU) 2019/2034, Regulation (EU) 2019/2033 | pdf 660 KB Part 2: Number of investment firms using transitional provisions set out in Directive (EU) 2019/2034 and Regulation (EU) 2019/2033 | pdf 210 KB Part 3: Variable elements of remuneration (Article 32 of Directive (EU) 2019/2034) | pdf 603 KB