EBU Single Rulebook Q&A 19 April 2022 2022_6426 Operational Risk - Refund of interest and fees

Do we have to report refunds to customers in combination with incorrectly overchared interest/fee in COREP 17.01? And if so, in which of the following situations:1. refund by the bank within less than 5 days2. refund by the bank within a quarter (before the quarterly financial statement is prepared)3.