Having regard to the Treaty on the Functioning of the European Union,

Having regard to Directive 2014/92/EU of the European Parliament and of the Council of 23 July 2014 on the comparability of fees related to payment accounts, payment account switching and access to payment accounts with basic features, and in particular the second subparagraph of Article 5(4) thereof,

1. (1)

   Payment service providers shall use the template as laid down in the Annex and complete it as set out in Articles 2 to 18.

2. (2)

   Payment service providers shall not modify the template for the statement of fees in completing it other than provided for in this Regulation. In particular, payment service providers shall follow the order of information, headings and sub-headings laid down in the template.

3. (3)

   The statement of fees shall:

   1. (a)

      be presented in A4 portrait format;

   2. (b)

      contain the title "Statement of Fees" at the top of the first page, with the title centred and positioned in the middle between the logo of the payment service provider at the top left-hand side of the document and the common symbol at the top right-hand side of the document;

   3. (c)

      contain the common symbol of the size not larger than 2,5 cm × 2,5 cm and displayed as shown in the template laid down in the Annex;

   4. (d)

      use font type Arial or another font type similar to Arial and font size 11, with exceptions for the title "Statement of Fees", which uses font size 16 in bold type; font size 14 in bold type for the headings, and font size 12 in bold for the sub-headings, unless an increase in the font size or use of braille font type for visually impaired persons is either required under UK law or agreed between the consumer and the payment service provider;

   5. (e)

      be produced in black and white, with exception of the logo of the payment service provider and the common symbol which may be presented in colour, as laid down in Article 2;

   6. (f)

      contain the headings in semi-dark grey using the colour pattern with reference number 166,166,166 of the RGB colour model and the sub-headings in light-grey colour using the colour pattern with reference number 191,191,191 of the RGB colour model;

   7. (g)

      have its pages numbered.

1. (1)

   Where the common symbol is displayed in colour it shall follow the colour pattern with reference number 0/51/153 (hexadecimal: 003399) of the RGB colour model for the background and colour pattern 255/204/0 (hexadecimal: FFCC00) of the RGB colour model for the symbol.

2. (2)

   The logo of the payment service provider shall be of an equivalent size to the size of the common symbol.

3. (3)

   The logo may only be displayed in colour if the common symbol is also displayed in colour. Where printed in black and white the common symbol shall be clearly readable.

1. (1)

   Payment service providers shall replace indications between square brackets with the name of the account provider in bold type and left aligned.

2. (2)

   Payment service providers shall replace indications between square brackets with their contact details, such as the geographical address, telephone number, e-mail address, fax number, web address and contact person/point that the payment account holder may use for future correspondence.

   Those contact details shall be displayed left aligned.

1. (1)

   Payment service providers shall replace indications between square brackets with the name of the payment account holder.

   That name shall be displayed in bold type, left aligned.

2. (2)

   Payment service providers shall replace indications between square brackets with the geographical address of the payment account holder.

   That geographical address shall be displayed left aligned and, with the exception of the first letter of each word, in lower cases.

1. (1)

   Payment service providers shall display the name of the payment account.

   That name shall be displayed in bold type, left aligned and directly after relevant words.

2. (2)

   Payment service providers shall display details that identify the payment account, such as the Bank Identifier Code (BIC), the International Bank Account Number (IBAN), the national account number and national sort code.

   Those details shall be displayed left aligned.

Payment service providers shall display in the row "period", left aligned, the calendar period that is covered by the statement of fees.

Payment service providers shall display in the row "date", left aligned, the calendar date when they provide the statement of fees.

The text of the introductory statement specified in the template shall be reproduced as such in the statement of fees, using line spacing 1.15, 0 pt before and 10 pt after the text.

1. (1)

   Payment service providers shall display in bold type and right aligned the total amounts of the fees and interests to be included in the four separate tables under "Summary of fees and interest".

2. (2)

   Where interest is not applicable to a specific account, and where the inclusion of such information is enabled or required by the Payment Accounts Regulations (SI 2015/2038), payment service providers shall use the wording "interest not applicable", in lower case, right aligned.

3. (3)

   Where interest is applicable but, for the specific period, it amounts to zero, and where the inclusion of such information is enabled or required by the Payment Accounts Regulations (SI 2015/2038), payment service providers shall indicate this by using "0" in the corresponding table.

1. (1)

   Payment service providers shall list in the table headed "Detailed statement of fees paid on the account" all fees incurred in the relevant period for the corresponding services.

   Fees for provision or maintenance of the account shall be listed under sub-heading "General account services".

2. (2)

   Payment service providers shall insert the services in the sub-column "Service", left aligned, in bold type, using line spacing single, 0 pt before and 0 pt after each service.

3. (3)

   Payment service providers shall display in the sub-column "Number of times the service was used" the number of times each service has been used during the relevant period of the statement of fees, right aligned, using the font prescribed in Article 1(3)(d).

   Payment service providers shall leave the sub-column "Number of times the service was used" blank where:

   1. (a)

      a service has been used but the payment service provider did not charge a fee for that service, and

   2. (b)

      the inclusion of such information is enabled or required by the Payment Accounts Regulations (SI 2015/2038).

4. (4)

   Payment service providers shall display in the sub-column "Unit fee" the unit fee structure and cost for each service used, right aligned.

5. (5)

   Payment service providers shall display in the sub-column "Number of times the fee was charged" the number of times each service has been charged during the relevant period of the statement of fees, right aligned. Payment service providers shall indicate this in the corresponding sub-column by using the wording "fee not charged" where:

   1. (a)

      a service has been used but no fee has been charged, and

   2. (b)

      the inclusion of such information is enabled or required by the Payment Accounts Regulations (SI 2015/2038).

6. (6)

   Payment service providers shall display in the sub-column "Total" the resulting total amount of fees paid for using that service during the relevant period, in bold.

7. (7)

   Where a sub-heading does not contain any service, payment service providers shall delete that sub-heading. Payment service providers shall also delete the sub-heading when the payment account holder did not use any services beyond the quantities indicated in the package of services during the relevant period.

8. (8)

   Payment service providers shall display the resulting total amount of fees paid by a payment account holder during the relevant period in the row "Total fees paid", in bold.

1. (1)

   Where separate fees are charged in one or more of the following ways, payment services providers shall provide, in the table "Detailed statement of fees paid on the account" in the "Service" column of the respective service on a separate line, a description of each fee-charging instance, channel or condition ("types of fees"):

   1. (a)

      for different fee-charging instances of the provision of the same service, such as an initial set-up fee and subsequent execution fees for the same service;

   2. (b)

      for different channels through which the same service is requested, used or provided, such as by phone, branch or online;

   3. (c)

      depending on whether a specific condition for the same service is met, such as adherence to a minimum or maximum threshold amount for credit transfers or cash withdrawals.

   The description shall be left aligned. The fees shall be displayed in the "Unit fee" column right aligned.

2. (2)

   Where fees are charged dependent on a combination of several types of fees, such as fees that differ by channel and are then further separated depending on whether a threshold amount is met, payment service providers shall, in addition to applying Article 10(5), right-indent the description of each additional type of fee.

3. (3)

   Where the fee has changed during the relevant period, payment service providers shall list the fees applied during each period, by adding new lines to the "Unit fee" column.

1. (1)

   Where a package of services linked to a payment account is offered with the account and is charged as part of the fees under the sub-heading "General account service", payment service providers shall include in the table "Detailed statement of fees paid on the account" in the row on "Package of services" the information on the services included in the package in the column "Service" and the number of the times the package was used in the column "Number of times the service was used". In the columns under "Fee", payment service providers shall display the fee charged for the package as a whole, and the number of times the package fee was charged during the relevant period respectively as set out in Article 11(1). The row shall be deleted, if the package of services is charged separately from the fee for general account services.

2. (2)

   Any fee charged for any service exceeding the quantity covered by the package shall be disclosed in the table listing services and fees as referred to in Articles 1 to 11.

3. (3)

   If the number of services in the package is not limited, or where the quantities of services covered by the package have not been exceeded, payment service providers shall delete the statement at the bottom of the row "Services beyond these quantities have been charged separately".

1. (1)

   Where a payment service provider offers a package of services linked to a payment account with the account and that package is charged separately from any fees under the sub-heading "General account services" for general account services as referred to in the table listing services and fees, payment service providers shall include the following information in the table on package of services:

   1. (a)

      in the column on package of services, the brand name, if applicable, or the content the package, by deleting the square brackets;

   2. (b)

      in the "Fee" column, the fee charged for the package as a whole for the period of the statement of fees, right aligned;

   3. (c)

      in the third column, the number of times the package fee was charged during the relevant period.

   Any additional fee charged for any service exceeding the quantity covered by the package fee shall be disclosed in the table on service and fees as referred to in Articles 10 and 11.

2. (2)

   Where the package is charged with regular frequency, the frequency shall be displayed in the "Fee" column and left aligned, with the total annual cost displayed on the line directly underneath the frequency, in bold type and using the wording "Total annual cost".

3. (3)

   Where different packages incur different fees during the relevant period, the information listed in paragraph 1 shall be provided for each package in a separate table.

4. (4)

   Payment service providers shall delete the entire table, including the heading "Detail of the fees included in the package of service", if a package of services is not provided with the account or if the package of services offered with the account is charged as part of the fee for any general account services.

5. (5)

   Where the number of all services in the package is not limited, or where quantities of services covered by the package of services have not been exceeded, payment service providers shall delete the statement at the bottom of the table that reads "Services beyond these quantities have been charged separately".

1. (1)

   Payment service providers shall display in the table "Detail of interest paid on the account" the interest paid by the payment account holder during the period covered by the statement of fees, where applicable.

2. (2)

   Payment service providers shall display the interest rate in the column "Interest rate" and as a percentage applied on an annual basis. If the interest rate has changed during the relevant period, payment service providers shall list each interest rate that applied during each period on a separate line.

3. (3)

   Payment service providers shall display in the column "Interest" the interest paid by a payment account holder, expressed in the currency of the account, in bold. If the interest rate has changed during the relevant period, payment service providers shall show the interest paid by the payment account holder separately for each of the relevant periods, each on a separate line.

4. (4)

   Payment service providers shall display the resulting total amount of interest paid by the payment account holder during the relevant period, in bold, in row "Total interest paid".

5. (5)

   Where no interest is paid by a payment account holder because no interest is applicable to the account, and where the inclusion of such information is enabled or required by the Payment Accounts Regulations (SI 2015/2038), payment service providers shall indicate it by words "interest not applicable", in lower case, left aligned, in bold, in row "Total interest paid".

1. (1)

   Payment service providers shall display in the table "Detail of interest earned on the account" the interest earned by the payment account holder during the period covered by the statement of fees, where applicable.

2. (2)

   Payment service providers shall replace "Account name" with the name of the relevant account, in bold.

3. (3)

   Payment service providers shall display the interest rate in the column "Interest rate" and as a percentage applied on an annual basis. If the interest rate changed during the relevant period, payment service providers shall list each interest rate that applied during each period on a separate line.

4. (4)

   Payment service providers shall display in the column "Interest" the interest earned by a payment account holder, expressed in the currency of the account, in bold, in the column "Interest". If the interest rate has changed during the period covered by the statement of fees, payment service providers shall show the interest earned by the payment account holder separately for each of the relevant periods, each on a separate line. Where interest rate is applicable but, for the specific period, it amounts to zero, payment service providers shall display "0" in the column "Interest".

5. (5)

   Where a particular account does not pay the interest because no interest is applicable to the account, payment service providers shall indicate it by words "interest not applicable", in lower case, left aligned, in the column "Interest".

6. (6)

   Payment service providers shall display in the row "Total interest earned" the resulting total amount of interest earned by the payment account holder during the period covered by the statement of fees, in bold.

7. (7)

   Where a particular account does not pay the interest because no interest is applicable to the account, and where the inclusion of such information is enabled or required by the Payment Accounts Regulations (SI 2015/2038), payment service providers shall indicate it by words "interest not applicable", in lower case, left aligned, in bold, in row "Total interest earned".

1. (1)

   Payment service providers shall display in the table "Additional information" any additional information that goes beyond the information covered under Articles 2 to 15 and that is directly related to the services or fees paid or interest charged or earned, or interest rates applied, as referred to in Schedule 2(3) of the Payment Accounts Regulations (SI 2015/2038) during the period covered by the statement of fees. The additional information displayed in that table shall include information required by the Payment Accounts Regulations (SI 2015/2038).

2. (2)

   In completing the table payment service providers shall follow the presentation format as set out in this Regulation, where applicable.

3. (3)

   Payment service providers shall delete this table should they not provide information of the kind specified in paragraph 1.

Where a brand name is used, the brand name shall follow directly after the name of the service, using the standard font referred to in Article 1(3)(d) and in square brackets.

1. (1)

   Where the statement of fees is provided by electronic means payment service providers may, provided that at the same time the consumer is provided with a copy of the statement of fees in line with the template laid down in the Annex and completed as set out in Articles 2 to 17, modify the template in only the following ways:

   1. (a)

      by way of derogation from point (d) of Article 1(3), increase the font sizes, provided that the proportion of sizes as set out in Article 1(3) is retained;

   2. (b)

      where the dimensions of the electronic tools are such that using several tables and columns would make the statement of fees difficult to read, use a single column or a single table if the order of information, headings and sub-headings are retained;

   3. (c)

      use electronic tools, such as layering and pop-ups, provided that the title of the statement of fees, the common symbol, headings and sub-headings, are displayed prominently and the order of information is retained.

2. (2)

   The use of the electronic tools referred to in point (c) of paragraph 1 shall not be intrusive that it could distract the consumer from the information in the statement of fees. Information provided through layering and pop-ups shall be limited to the information referred to in this Regulation.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.