Should a bank report all commission income / expenses in template F 22.01 or just the part related to off balance sheet activities?
As mentioned in the instructions set out in Annex V of Regulation (EU) No 680/2014 (ITS on Supervisory Reporting), Part 2, paragraph 113, fees and commissions income and expenses other than
(i) the amounts included in the calculation of the effective interest rate and
(ii) the amounts arising from financial instruments that are measured at fair value through profit or loss
are included in the template F 22.01 of Annexes III and IV to the ITS on Supervisory Reporting.
Therefore, fee and commission income and expenses related to off-balance sheet activities and to activities recognized on the balance sheet should be reported in template F 22.01.