(2)The benchmarking information to be collected by competent authorities has been further harmonised and clarified by the EBA in the Guidelines on the benchmarking exercises on remuneration practices, the gender pay gap and approved higher ratios under Directive 2013/36/EU (EBA/GL/2022/06) 5 , as well as the Guidelines on the data collection exercises regarding high earners under Directive 2013/36/EU and under Directive (EU) 2019/2034 (EBA/GL/2022/08) 6 . EBA Guidelines EBA/GL/2022/06 and EBA/GL/2022/08 provide that where the responsibility for supervision lies with the European Central Bank (ECB), the competent authorities should coordinate the data collection amongst themselves and provide each other with the necessary data and information to ensure that only one set of data is collected and reported to the EBA for each Member State 7 .