EBA · 2014_1219 Final Q&A

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

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Credit institution
Submitted
2014-05-20
Answered
2016-10-14
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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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

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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.

Original source: European Banking Authority, Q&A ID 2014_1219

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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