How should the cost disclosure be made regarding the respective figures that are to be disclosed in aggregated and itemized form (see Question 13) in case the respective costs or charges are zero?
Answer 20
The firm should explicitly show a “zero” for the individual figure that is to be disclosed. As one of the purposes of the cost disclosure regime is comparability of products and services, it is important that clients receive explicit figures for every item to be disclosed, even if it is zero. The firm should therefore not leave out a cost component which value is zero as this might lead to misinterpretations.