93 The information referred to in paragraph 91 shall include the following:

Only employees who are entitled to all family-related leave relevant to them may be included in the calculation. For example, if men are entitled to carers' leave but not to paternity leave, they are not included in the calculation (see EFRAG Q&A January-November 2024, ID 340).

The disclosure requirement requires disclosure of the number of employees with an abstract entitlement to family-related leave, regardless of their current life situation. The payment and duration of the leave are irrelevant as long as there is protection against dismissal.