(3)In accordance with Article 75(1) and (2) of Directive 2013/36/EU, competent authorities must provide the EBA with relevant data on remuneration practices and the gender pay gap, in order to allow the EBA to benchmark remuneration trends and practices at the Union level. Benchmarking allows for year-to-year evolutions to be identified and points to differences between groups/institutions depending on where they are headquartered within the Union. In order to allow for comparability, the data provided to the EBA need to be consistent. The data which need to be submitted for the benchmarking exercise concern significant and less significant supervised entities.