95. Competent authorities should assess whether the institution has a remuneration policy and practices, as specified in Articles 92 to 95 of Directive 2013/36/EU, for staff whose professional activities have a material impact on the institution’s risk profile and appropriate remuneration policies for all staff members. In line with the EBA Guidelines on internal governance and the EBA Guidelines on sound remuneration policies, competent authorities should assess whether:
a. the remuneration policy is consistent with the institution’s business and risk strategies, corporate culture and values, the long-term interests of the institution and the measures taken to avoid conflicts of interest, does not encourage excessive risk taking and is maintained, approved and overseen by the management body;
b. staff whose professional activities have a material impact on the institution’s risk profile (identified staff) are appropriately identified and Regulation (EU) No 604/2014 is properly a
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