Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).
F2 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).
| [F1 [F2References | Breakdown in table | Current period | ||
|---|---|---|---|---|
| 010 | ||||
| 010 | Interest income | IAS 1.97; Annex V.Part 2.31 | 16 | |
| 020 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 | ||
| 025 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1 | ||
| 030 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e) | ||
| 041 | Financial assets at fair value through other comprehensive income | IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A | ||
| 051 | Financial assets at amortised cost | IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2 | ||
| 070 | Derivatives - Hedge accounting, interest rate risk | IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35 | ||
| 080 | Other assets | Annex V.Part 2.36 | ||
| 085 | Interest income on liabilities | IFRS 9.5.7.1, Annex V.Part 2.37 | ||
| 090 | (Interest expenses) | IAS 1.97; Annex V.Part 2.31 | 16 | |
| 100 | (Financial liabilities held for trading) | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 | ||
| 110 | (Financial liabilities designated at fair value through profit or loss) | IFRS 7.20(a)(i), B5(e) | ||
| 120 | (Financial liabilities measured at amortised cost) | IFRS 7.20(b); IFRS 9.5.7.2 | ||
| 130 | (Derivatives - Hedge accounting, interest rate risk) | IAS 39.9; Annex V.Part 2.35 | ||
| 140 | (Other liabilities) | Annex V.Part 2.38 | ||
| 145 | (Interest expense on assets) | IFRS 9.5.7.1, Annex V.Part 2.39 | ||
| 150 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | ||
| 160 | Dividend income | Annex V.Part 2.40 | 31 | |
| 170 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40 | ||
| 175 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40 | ||
| 191 | Financial assets at fair value through other comprehensive income | IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41 | ||
| 192 | Investments in subsidiaries, joint ventures and associates accounted for using other than equity method | Annex V Part 2 .42 | ||
| 200 | Fee and commission income | IFRS 7.20(c) | 22 | |
| 210 | (Fee and commission expenses) | IFRS 7.20(c) | 22 | |
| 220 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | Annex V.Part 2.45 | 16 | |
| 231 | Financial assets at fair value through other comprehensive income | IFRS 9.4.12A; IFRS 9.5.7.10-11 | ||
| 241 | Financial assets at amortised cost | IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2 | ||
| 260 | Financial liabilities measured at amortised cost | IFRS 7.20(a)(v); IFRS 9.5.7.2 | ||
| 270 | Other | |||
| 280 | Gains or (-) losses on financial assets and liabilities held for trading, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 | 16 | |
| 287 | Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46 | ||
| 290 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 | 16, 45 | |
| 300 | Gains or (-) losses from hedge accounting, net | Annex V.Part 2.47 | 16 | |
| 310 | Exchange differences [gain or (-) loss], net | IAS 21.28, 52 (a) | ||
| 330 | Gains or (-) losses on derecognition of non-financial assets, net | IAS 1.34; Annex V. Part 2.48 | 45 | |
| 340 | Other operating income | Annex V.Part 2.314-316 | 45 | |
| 350 | (Other operating expenses) | Annex V.Part 2.314-316 | 45 | |
| 355 | TOTAL OPERATING INCOME, NET | |||
| 360 | (Administrative expenses) | |||
| 370 | (Staff expenses) | IAS 19.7; IAS 1.102, IG 6 | 44 | |
| 380 | (Other administrative expenses) | |||
| 390 | (Depreciation) | IAS 1.102, 104 | ||
| 400 | (Property, Plant and Equipment) | IAS 1.104; IAS 16.73(e)(vii) | ||
| 410 | (Investment Properties) | IAS 1.104; IAS 40.79(d)(iv) | ||
| 420 | (Other intangible assets) | IAS 1.104; IAS 38.118(e)(vi) | ||
| 425 | Modification gains or (-) losses, net | IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 | ||
| 426 | Financial assets at fair value through other comprehensive income | IFRS 7.35J | ||
| 427 | Financial assets at amortised cost | IFRS 7.35J | ||
| 430 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | 9 12 43 | |
| 440 | (Commitments and guarantees given) | IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50 | ||
| 450 | (Other provisions) | |||
| 460 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53 | 12 | |
| 481 | (Financial assets at fair value through other comprehensive income) | IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8 | 12 | |
| 491 | (Financial assets at amortised cost) | IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 | 12 | |
| 510 | (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) | IAS 28.40-43 | 16 | |
| 520 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | 16 | |
| 530 | (Property, plant and equipment) | IAS 16.73(e)(v-vi) | ||
| 540 | (Investment properties) | IAS 40.79(d)(v) | ||
| 550 | (Goodwill) | IFRS 3.Appendix B67(d)(v); IAS 36.124 | ||
| 560 | (Other intangible assets) | IAS 38.118 (e)(iv)(v) | ||
| 570 | (Other) | IAS 36.126 (a)(b) | ||
| 580 | Negative goodwill recognised in profit or loss | IFRS 3.Appendix B64(n)(i) | ||
| 590 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method | Annex V.Part 2.54 | ||
| 600 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | IFRS 5.37; Annex V.Part 2.55 | ||
| 610 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | ||
| 620 | (Tax expense or (-) income related to profit or loss from continuing operations) | IAS 1.82(d); IAS 12.77 | ||
| 630 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | IAS 1, IG 6 | ||
| 640 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56 | ||
| 650 | Profit or (-) loss before tax from discontinued operations | IFRS 5.33(b)(i) | ||
| 660 | (Tax expense or (-) income related to discontinued operations) | IFRS 5.33 (b)(ii),(iv) | ||
| 670 | PROFIT OR (-) LOSS FOR THE YEAR | IAS 1.81A(a) | ||
| 680 | Attributable to minority interest [non-controlling interests] | IAS 1.81B (b)(i) | ||
| 690 | Attributable to owners of the parent | IAS 1.81B (b)(ii) | ] ] | |