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+Article 67 3. |
Article 67 3.The total annual net turnover referred to in paragraph 2, point (a)(i), of this Article shall be the sum of the following items, determined in accordance with Annexes III and IV to Implementing Regulation (EU) 2021/451:
(a)
interest income;
(b)
interest expenses;
(c)
expenses on share capital repayable on demand;
(d)
dividend income;
(e)
fee and commission income;
(f)
fee and commission expenses;
(g)
gains or losses on financial assets and liabilities held for trading, net;
(h)
gains or losses on financial assets and liabilities designated at fair value through profit or loss, net;
(i)
gains or losses from hedge accounting, net;
(j)
exchange differences (gain or loss), net;
(k)
other operating income;
(l)
other operating expenses. For the purposes of this Article, the basis for the calculation shall be the most recent yearly supervisory financial information which produces an indicator above zero. Where the legal person referred to in paragraph 2 of this Article is not subject to Implementing Regulation (EU) 2021/451, the relevant total annual net turnover shall be the total annual net turnover or the corresponding type of income in accordance with the applicable accounting framework. Where the undertaking concerned is part of a group, the relevant total annual net turnover shall be the total annual net turnover resulting from the consolidated account of the ultimate parent undertaking. 1. Übersicht
1.1 Referenzen1.2 Identifizierte Anforderungen1.3 Zugehörige Standards2. Identifizierte Anforderungen
3. Zugehörige Standards
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