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).
| [F1Current period | ||||||||
|---|---|---|---|---|---|---|---|---|
| Parent and entities with joint control or significant influence | Subsidiaries and other entities of the same group | Associates and joint ventures | Key management of the institution or its parent | Other related parties | ||||
| References National GAAP compatible IFRS | IAS 24.19(a),(b) | IAS 24.19(c) | IAS 24.19(d),(e) | IAS 24.19(f) | IAS 24.19(g) | |||
| References National GAAP based on BAD | ||||||||
| Annex V.Part 2.120 | Annex V.Part 2.120 | 010 | 020 | 030 | 040 | 050 | ||
| 010 | Interest income | BAD art 27.Vertical layout(1); Annex V.Part 2.21 | IAS 24.18(a); IAS 18.35(b)(iii); Annex V.Part 2.21 | |||||
| 020 | Interest expenses | BAD art 27.Vertical layout(2); Annex V.Part 2.21 | IAS 24.18(a); IAS 1.97; Annex V.Part 2.21 | |||||
| 030 | Dividend income | BAD art 27.Vertical layout(3); Annex V.Part 2.28 | IAS 24.18(a); IAS 18.35(b)(v); Annex V.Part 2.28 | |||||
| 040 | Fee and commission income | BAD art 27.Vertical layout(4) | IAS 24.18(a); IFRS 7.20(c) | |||||
| 050 | Fee and commission expenses | BAD art 27.Vertical layout(5) | 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 | BAD art 27.Vertical layout(6) | IAS 24.18(a) | |||||
| 070 | Gains or (-) losses on derecognition of non-financial assets | Annex V.Part 2.122 | 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) | ] | |||||