EBA Q&A · 2013_90
FINREP - Contents of template 22.1 Fee and commission income and expenses by activity (+ template 22.2) - Row 140 "Customer resources distributed but not managed [by type of product]"
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 26/07/2013 · published 14/02/2014
Question · verbatim
FINREP - Template 22.1 Fee and commission income and expenses by activity (+ template 22.2) - Row 140 "Customer resources distributed but not managed [by type of product]" : for this row, the ITS refers to "products issued by entities outside the Group" -> Which level of Group has to be considered : Accounting Group (including insurance companies for example) or CRR Group (excluding insurance companies for example) ?
Background provided by the submitter · verbatim
We need this information for FINREP mapping.
Answer · verbatim
For defining entities outside the group, the prudential scope of consolidation CRR group) shall be used. Therefore, the fee and commission income from the distribution of insurance products that are managed by an insurance company of the group (included in the accounting scope of consolidation but excluded from the prudential scope) should be reported in rows 160 and 140 of F 22.01 and the assets involved in row 150 of F 22.02.
Source: EBA Single Rulebook Q&A 2013_90 · text as published, not rephrased · collected on 2026-10-08