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Subject: net non-interest income is net non-interest income in Russian just chisti ne-protsentni dohodi?context:
Gross income is defined as net interest income plus net non-interest income.93 It is
intended that this measure should: (i) be gross of any provisions (e.g. for unpaid interest);
(ii) be gross of operating expenses, including fees paid to outsourcing service providers;94
(iii) exclude realised profits/losses from the sale of securities in the banking book;95 and
(iv) exclude extraordinary or irregular items as well as income derived from insurance.
93 As defined by national supervisors and/or national accounting standards.
94 In contrast to fees paid for services that are outsourced, fees received by banks that provide outsourcing
services shall be included in the definition of gross income.
95 Realised profits/losses from securities classified as “held to maturity” and “available for sale”, which typically
constitute items of the banking book (e.g. under certain accounting standards), are also excluded from the
definition of gross income.
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