FINREP - Template 22.1 Fee and commission income and expenses by activity (+ template 22.2) - Row 140 "Customer resources distributed but not managed [by type of product]" : for this row, the ITS refers to "products issued by entities outside the Group" -> Which level of Group has to be considered : Accounting Group (including insurance companies for example) or CRR Group (excluding insurance companies for example) ?

We need this information for FINREP mapping.

For defining entities outside the group, the prudential scope of consolidation CRR group) shall be used. Therefore, the fee and commission income from the distribution of insurance products that are managed by an insurance company of the group (included in the accounting scope of consolidation but excluded from the prudential scope) should be reported in rows 160 and 140 of F 22.01 and the assets involved in row 150 of F 22.02.