The guidance in Annex V for the Financial Assets Held for Trading data point, Annex V.Part 2.25 says that interest income - other assets "may include" interest income from balances at central banks and several other asset classes . Does this mean this is required, ie the balance "must include" interest income from balances at central banks and the other specified asset classes , or that this is optional?
Annex V.Part 2.25 25. “Interest income - other assets” includes amounts of interest income not included in the other items. This item may include interest income related to cash and cash balances at central banks and non-current assets and disposal groups classified as held for sale as well as net interest income from net defined benefit asset.
The row 080 « Other assets » in the F 02.00 Template of Annex III and IV of Regulation (EU) No 680/2014 - ITS on Supervisory Reporting of institutions (ITS) shall encompass interest income which are not included in the rows 020 to 070 of this template, in particular row 080 shall include interest income on instruments that are not allowed to be included in the accounting portfolios in rows 020 to 060 or row 070 hedge accounting (Annex V of the ITS, Part 1, paragraph 12) i.e. interest income relating to cash, cash balance at central banks and other demand deposits, non-current assets and disposal groups classified as held for sale and net interest income from net defined benefit asset.