2014_1219 Template F 22.01: Fee and commission income and expenses by activity

Question ID:

2014_1219

Legal Act:

Regulation (EU) No 575/2013 (CRR)

Topic:

Supervisory reporting - FINREP (incl. FB&NPE)

Article:

COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:

Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)

Article/Paragraph:

Annex V, Part 2

Disclose name of institution / entity:

Type of submitter:

Credit institution

Subject Matter:

Template F 22.01: Fee and commission income and expenses by activity

Question:

Should a bank report all commission income / expenses in template F 22.01 or just the part related to off balance sheet activities?

Background on the question:

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Date of submission:

20/05/2014

Published as Final Q&A:

14/10/2016

Final Answer:

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.

Status:

Final Q&A

Answer prepared by:

Answer prepared by the EBA.