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 | Current period | ||
|---|---|---|---|
| 010 | |||
| 010 | Profit or (-) loss for the year | IAS 1.7, IG6 | |
| 020 | Other comprehensive income | IAS 1.7, IG6 | |
| 030 | Items that will not be reclassified to profit or loss | IAS 1.82A(a)(i) | |
| 040 | Tangible assets | IAS 1.7, IG6; IAS 16.39-40 | |
| 050 | Intangible assets | IAS 1.7; IAS 38.85-86 | |
| 060 | Actuarial gains or (-) losses on defined benefit pension plans | IAS 1.7, IG6; IAS 19.120(c) | |
| 070 | Non-current assets and disposal groups held for sale | IFRS 5.38 | |
| 080 | Share of other recognised income and expense of entities accounted for using the equity method | IAS 1.IG6; IAS 28.10 | |
| 081 | Fair value changes of equity instruments measured at fair value through other comprehensive income | IAS 1.7(d) | |
| 083 | Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net | IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57 | |
| 084 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] | IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57 | |
| 085 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] | IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57 | |
| 086 | Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk | IAS 1.7(f) | |
| 090 | Income tax relating to items that will not be reclassified | IAS 1.91(b); Annex V.Part 2.66 | |
| 100 | Items that may be reclassified to profit or loss | IAS 1.82A(a)(ii) | |
| 110 | Hedge of net investments in foreign operations [effective portion] | IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58 | |
| 120 | Valuation gains or (-) losses taken to equity | IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58 | |
| 130 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59 | |
| 140 | Other reclassifications | Annex V.Part 2.65 | |
| 150 | Foreign currency translation | IAS 1.7, IG6; IAS 21.52(b) | |
| 160 | Translation gains or (-) losses taken to equity | IAS 21.32, 38-47 | |
| 170 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 21.48-49 | |
| 180 | Other reclassifications | Annex V.Part 2.65 | |
| 190 | Cash flow hedges [effective portion] | IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a); | |
| 200 | Valuation gains or (-) losses taken to equity | IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a) | |
| 210 | Transferred to profit or loss | IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59 | |
| 220 | Transferred to initial carrying amount of hedged items | IAS 1.IG6;IFRS 9.6.5.11(d)(i) | |
| 230 | Other reclassifications | Annex V.Part 2.65 | |
| 231 | Hedging instruments [not designated elements] | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.60 | |
| 232 | Valuation gains or (-) losses taken to equity | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c) | |
| 233 | Transferred to profit or loss | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61 | |
| 234 | Other reclassifications | Annex V.Part 2.65 | |
| 241 | Debt instruments at fair value through other comprehensive income | IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63 | |
| 251 | Valuation gains or (-) losses taken to equity | IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4 | |
| 261 | Transferred to profit or loss | IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64 | |
| 270 | Other reclassifications | IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65 | |
| 280 | Non-current assets and disposal groups held for sale | IFRS 5.38 | |
| 290 | Valuation gains or (-) losses taken to equity | IFRS 5.38 | |
| 300 | Transferred to profit or loss | IAS 1.7, 92-95; IFRS 5.38 | |
| 310 | Other reclassifications | IFRS 5.IG Example 12 | |
| 320 | Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | |
| 330 | Income tax relating to items that may be reclassified to profit or (-) loss | IAS 1.91(b), IG6; Annex V.Part 2.66 | |
| 340 | Total comprehensive income for the year | IAS 1.7, 81A(a), IG6 | |
| 350 | Attributable to minority interest [Non-controlling interest] | IAS 1.83(b)(i), IG6 | |
| 360 | Attributable to owners of the parent | IAS 1.83(b)(ii), IG6 | ] ] |