| References | Current period |
|---|
| Parent and entities withjoint control orsignificant influence | Subsidiaries and otherentities of the same group | Associates and joint ventures | Key management ofthe institution or its parent | Other related parties |
|---|
| IAS 24.19(a),(b) | IAS 24.19(c) | IAS 24.19(d),(e) | IAS 24.19(f) | IAS 24.19(g) |
|---|
| Annex V.Part 2.120 | 010 | 020 | 030 | 040 | 050 |
|---|
| 010 | Interest income | IAS 24.18(a); IAS 18.35(b)(iii); Annex V.Part 2.21 | | | | | |
| 020 | Interest expenses | IAS 24.18(a); IAS 1.97; Annex V.Part 2.21 | | | | | |
| 030 | Dividend income | IAS 24.18(a); IAS 18.35(b)(v); Annex V.Part 2.28 | | | | | |
| 040 | Fee and commission income | IAS 24.18(a); IFRS 7.20(c) | | | | | |
| 050 | Fee and commission expenses | IAS 24.18(a); IFRS 7.20(c) | | | | | |
| 060 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss | IAS 24.18(a) | | | | | |
| 070 | Gains or (-) losses on derecognition of non-financial assets | IAS 24.18(a); Annex V.Part 2.122 | | | | | |
| 080 | Increase or (-) decrease during the period in impairment and provisions for impaired debt instruments, defaulted guarantees and defaulted commitments | IAS 24.18(d) | | | | | |
