# Commission Delegated Regulation (EU) No 231/2013 of 19 December 2012 supplementing Directive 2011/61/EU of the European Parliament and of the Council with regard to exemptions, general operating conditions, depositaries, leverage, transparency and supervision (Text with EEA relevance), Article 107: Remuneration disclosure

Extent: E+W+S+N.I.

1. When information required by rule 3.3.5(5) of the Investment Funds sourcebook is given, it shall be specified whether or not the total remuneration relates to any of the following:
(a) the total remuneration of the entire staff of the AIFM, indicating the number of beneficiaries;
(b) the total remuneration of those staff of the AIFM who are fully or partly involved in the activities of the AIF, indicating the number of beneficiaries;
(c) the proportion of the total remuneration of the staff of the AIFM attributable to the AIF, indicating the number of beneficiaries.
2. Where relevant, the total remuneration for the financial year shall also mention the carried interest paid by the AIF.
3. Where information is disclosed at the level of the AIFM, an allocation or breakdown shall be provided in relation to each AIF, in so far as this information exists or is readily available. As part of this disclosure, a description of how the allocation or breakdown has been provided shall be included.
4. AIFMs shall provide general information relating to the financial and non-financial criteria of the remuneration policies and practices for relevant categories of staff to enable investors to assess the incentives created. In accordance with the principles set out in rules 19B.1.4 to 19B.1.24 of the Senior Management Arrangements, Systems and Controls sourcebook, AIFMs shall disclose at least the information necessary to provide an understanding of the risk profile of the AIF and the measures it adopts to avoid or manage conflicts of interest.

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Source: https://www.legislation.gov.uk/eur/2013/231/article/107 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-231/article-107
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.