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---
title: "ESMA Q&A 1832 — Q&A — Information on cost and charges [Answer Published]"
shortTitle: "ESMA Q&A 1832 — Q&A — Information on cost and charges [Answer Published]"
answer_id: ESMA_QA_1832
topic: "Information to clients on costs and charges"
status: "Answer Published"
type: qa
instrument_type: qa
authority: ESMA
binding: false
binding_character: non_binding
legal_status: in_force
regulation: "MiFID II"
mifid_level3: true
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legal_basis: "MiFID II"
date: 3 October 2017
source_link: https://www.esma.europa.eu/publications-data/questions-answers/1832
lifecycle: "Answer Published"
text_version: "ESMA Q&A register, 3 October 2017"
source_url: "https://www.esma.europa.eu/publications-data/questions-answers/1832"
check_status: matched
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last_checked: 2026-10-26
checked_against: "the ESMA publication"
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lifecycle_label: "Answer Published"
---

**Answer by ESMA, published in its Q&A tool · not legislation · published 3 Oct 2017 [Answer Published]**

*Answer Published · ESMA Q&A register, 3 October 2017 · Checked against the ESMA publication on 26 Oct 2026 · [Official source](https://www.esma.europa.eu/publications-data/questions-answers/1832)*

| | |
|---|---|
| **Full title** | ESMA Q&A 1832 — Q&A — Information on cost and charges \[Answer Published\] |
| **Prepared by** | ESMA |
| **Published by** | ESMA, in the ESMA Q&A tool |
| **Reference** | ESMA_QA_1832 |
| **Document type** | Q&A |
| **Legal nature** | Not legislation |
| **Addressees** | Not stated in the document |
| **Dates** | Published 3 October 2017; question submitted 3 October 2017 |
| **Legal basis** | MiFID II |
| **Related instruments** | None recorded |
| **Text on this page** | Word for word — the full text of the ESMA publication |

**Information on cost and charges**

### Question

How should the cost disclosure be made regarding the respective figures that are to be disclosed in aggregated and itemized form (see Question 13/\[Q&A 1825\]) in case the respective costs or charges are zero?

***

### Answer

\[ESMA 35-43-349 MiFID II Q&As on Investor protection Ch. 9, question 20\]

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.

***

**Source:** [ESMA original document](https://www.esma.europa.eu/publications-data/questions-answers/1832)