EBA · 2014_1002 Final Q&A

Statement of Profit or Loss

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2014-03-25
Answered
2015-05-08
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

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

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.)

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.

Original source: European Banking Authority, Q&A ID 2014_1002

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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