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).
F2 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).
| [F1 [F2References | 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) | ] ] | |