Question ID:
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Supervisory reporting - FINREP (incl. FB&NPE)
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Draft ITS on Supervisory Reporting of Institutions
Annex V
Disclose name of institution / entity:
Type of submitter:
Credit institution
Subject Matter:
Statement of Profit or Loss

1. What has to be included in 350 Other Operating Expenses and what in 380 Other Adminstrative Expenses? It is not clear what the difference between these two data points is, and to what extent we have the option to classify costs in one data point or the other. 2. Is it true that as long as in our judgement we consider a cost an operating cost, it should be included in 350 Other Operating Costs? 3. Are lessee costs, ie operating lease rentals, the only item we should be including or are required to include in data point 380 Other Administrative Expenses?

Background on the question:

1. The guidance to data point 350 in Annex V.Part 2.141-143 states that Other Operating Expense should include "the rest of operating ... expenses". This suggests that as long as in our judgement we consider a cost to be an operating cost , it should be included in data point 350. 2. We consider all administrative expenses to be necessary costs of our operations, ie operating expenses, and therefore would expect to put all costs not required elsewhere in the template into Other Operating Expenses. Only one item is prescribed for Other Administrative Expenses. According to Annex V.Part 2.141-143, The costs for the institution as lessee shall be included in the item “Other administrative expenses” 3. (There is no specific guidance referred to in 380 Other Administrative Expenses.)

Date of submission:
Published as Final Q&A:
Final Answer:

The F 02.00 Template « statement of profit or loss » in Annex III and IV of Regulation (EU) No 680/2014 13 ITS on Supervisory Reporting of institutions (ITS) is presented by nature of activity as described in IAS 1.102.

In this context, the row "other administrative expenses" will include items such as indirect taxes, external services expenses and rental costs.

On the contrary, the row 350 "other operating expenses" shall encompass all expenses directly related to the current activity of the institution which are not already included into other items presented with the "total operating income, net" section. Examples of transactions which have to be presented within this row are enumerated in table F 45.03.

Final Q&A
Answer prepared by:
Answer prepared by the EBA.