Commission Implementing Regulation (EU) No 680/2014Dangos y teitl llawn

Commission Implementing Regulation (EU) No 680/2014 of 16 April 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)

ANNEX III Table 46: rows 1 - 35
[F1References Current period
Domestic activitivies Non-domestic activities
Annex V.Part 2.270 Annex V.Part 2.270
010 020
010 Interest income IAS 1.97; Annex V.Part 2.31
020 (Interest expenses) IAS 1.97; Annex V.Part 2.31
030 (Expenses on share capital repayable on demand) IFRIC 2.11
040 Dividend income Annex V.Part 2.40
050 Fee and commission income IFRS 7.20(c)
060 (Fee and commission expenses) IFRS 7.20(c)
070 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
080 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
083 Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss IFRS 9.5.7.1
090 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
100 Gains or (-) losses from hedge accounting, net Annex V.Part 2.47-48
110 Exchange differences [gain or (-) loss], net IAS 21.28, 52 (a)
130 Gains or (-) losses on derecognition of non financial assets, net IAS 1.34
140 Other operating income Annex V.Part 2.314-316
150 (Other operating expenses) Annex V.Part 2.314-316
155 TOTAL OPERATING INCOME, NET
160 (Administrative expenses)
170 (Depreciation) IAS 1.102, 104
171 Modification gains or (-) losses, net IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49
180 (Provisions or (-) reversal of provisions) IAS 37.59, 84; IAS 1.98(b)(f)(g)
190 (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) IFRS 7.20(a)(viii); Annex V Part 2.51, 53
200 (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) IAS 28.40-43
210 (Impairment or (-) reversal of impairment on non-financial assets) IAS 36.126(a)(b)
220 Negative goodwill recognised in profit or loss IFRS 3.Appendix B64(n)(i)
230 Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates Annex V.Part 2.54
240 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
250 PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS IAS 1.102, IG 6; IFRS 5.33 A
260 (Tax expense or (-) income related to profit or loss from continuing operations) IAS 1.82(d); IAS 12.77
270 PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS IAS 1, IG 6
280 Profit or (-) loss after tax from discontinued operations IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56
290 PROFIT OR (-) LOSS FOR THE YEAR IAS 1.81A(a) ]