Article 31

Article 27, items 4 and 5 (vertical layout)

Article 28, items A 2 and B 3 (horizontal layout)

Commissions receivable and commissions payable

Without prejudice to Article 29, commissions receivable shall include income in respect of all services supplied to third parties, and commissions payable shall include charges for services rendered by third parties, in particular

commissions for guarantees, loans administration on behalf of other lenders and securities transactions on behalf of third parties,

commissions and other charges and income in respect of payment transactions, account administration charges and commissions for the safe custody and administration of securities,

commissions for foreign currency transactions and for the sale and purchase of coin and precious metals on behalf of third parties,

commissions charged for brokerage services in connection with savings and insurance contracts and loans.