CERTYNEX IFRS ACADEMY

Lyra SA recognised over the year, for its loans measured at amortised cost: interest income under the effective interest method of 420,000, which already includes 30,000 of loan origination fees; and 55,000 of account maintenance fees, outside the effective interest rate (case facts). What amount of fee income does Lyra present separately, in addition to total interest income?

55,000, being the fees other than those included in the effective interest rate.

85,000, being the account maintenance fees and the origination fees, since both are fees.

30,000, being the loan origination fees, which are linked to the loans measured at amortised cost.

475,000, being the total of interest and account maintenance fees, presented on a single income line.