| References | Current period |
|---|
| Domestic activitivies | Non-domestic activities |
|---|
| Annex V.Part 2.107 | Annex V.Part 2.107 |
|---|
| 010 | 020 |
|---|
| 010 | Interest income | IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21 | | |
| 020 | (Interest expense) | IAS 1.97; Annex V.Part 2.21 | | |
| 030 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | | |
| 040 | Dividend income | IAS 18.35(b)(v); Annex V.Part 2.28 | | |
| 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 | IFRS 7.20(a)(ii-v) | | |
| 080 | Gains or (-) losses on financial assets and liabilities held for trading, net | IFRS 7.20(a)(i); IAS 39.55(a) | | |
| 090 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | IFRS 7.20(a) (i); IAS 39.55(a) | | |
| 100 | Gains or (-) losses from hedge accounting, net | IFRS 7.24 | | |
| 110 | Exchange differences [gain or (-) loss], net | IAS 21.28, 52(a) | | |
| 120 | Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net | | | |
| 130 | Gains or (-) losses on derecognition of non financial assets, net | IAS 1.34 | | |
| 140 | Other operating income | Annex V.Part 2.141-143 | | |
| 150 | (Other operating expenses) | Annex V.Part 2.141-143 | | |
| 155 | TOTAL OPERATING INCOME, NET | | | |
| 160 | (Administrative expenses) | | | |
| 170 | (Depreciation) | IAS 1.102, 104 | | |
| 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(e) | | |
| 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 | IAS 1.82(c) | | |
| 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 2.27 | | |
| 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(e) ; IFRS 5.33(a), 5.33 A | | |
| 290 | PROFIT OR (-) LOSS FOR THE YEAR | IAS 1.82(f) | | |
