Commission Implementing Regulation (EU) No 680/2014Show full title

ANNEX III Table 49: rows 1 - 35

		[F1 References	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)		]

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 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).