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

ANNEX IV Table 59: rows 1 - 13

				[F1 Current 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)					]

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).