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

[F1 [F2 2. Statement of profit or loss U.K.

ANNEX IV Table 6: rows 1 - 81

		[F1 [F2 References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Current period
					010
010	Interest income	BAD art 27.Vertical layout(1); Annex V.Part 2.21	IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21	16
020	Financial assets held for trading		IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24
030	Financial assets designated at fair value through profit or loss		IFRS 7.20(a)(i), B5(e)
040	Available-for-sale financial assets		IFRS 7.20(b); IAS 39.55(b); IAS 39.9
050	Loans and receivables		IFRS 7.20(b); IAS 39.9, 39.46(a)
060	Held-to-maturity investments		IFRS 7.20(b); IAS 39.9, 39.46(b)
070	Derivatives - Hedge accounting, interest rate risk		IAS 39.9; Annex V.Part 2.23
080	Other assets		Annex V.Part 2.25
085	Interest income on liabilities	Annex V.Part 2.25	Annex V.Part 2.25
090	(Interest expenses)	BAD art 27.Vertical layout(2); Annex V.Part 2.21	IAS 1.97; Annex V.Part 2.21	16
100	(Financial liabilities held for trading)		IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24
110	(Financial liabilities designated at fair value through profit or loss)		IFRS 7.20(a)(i), B5(e)
120	(Financial liabilities measured at amortised cost)		IFRS 7.20(b); IAS 39.47
130	(Derivatives - Hedge accounting, interest rate risk)		IAS 39.9; Annex V.Part 2.23
140	(Other liabilities)		Annex V.Part 2.26
145	(Interest expense on assets)	Annex V.Part 2.26	Annex V.Part 2.26
150	(Expenses on share capital repayable on demand)		IFRIC 2.11
160	Dividend income	BAD art 27.Vertical layout(3); Annex V.Part 2.28	IAS 18.35(b)(v); Annex V.Part 2.28
170	Financial assets held for trading		IFRS 7.20(a)(i), B5(e)
180	Financial assets designated at fair value through profit or loss		IFRS 7.20(a)(i), B5(e); IAS 39.9
190	Available-for-sale financial assets		IFRS 7.20(a)(ii); IAS 39.9, 39.55(b)
200	Fee and commission income	BAD art 27.Vertical layout(4)	IFRS 7.20(c)	22
210	(Fee and commission expenses)	BAD art 27.Vertical layout(5)	IFRS 7.20(c)	22
220	Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net	BAD art 27.Vertical layout(6)	IFRS 7.20(a) (ii-v); Annex V.Part 2.97	16
230	Available-for-sale financial assets		IFRS 7.20(a)(ii); IAS 39.9, 39.55(b)
240	Loans and receivables		IFRS 7.20(a)(iv); IAS 39.9, 39.56
250	Held-to-maturity investments		IFRS 7.20(a)(iii); IAS 39.9, 39.56
260	Financial liabilities measured at amortised cost		IFRS 7.20(a)(v); IAS 39.56
270	Other
280	Gains or (-) losses on financial assets and liabilities held for trading, net	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i); IAS 39.55(a)	16
285	Gains or (-) losses on trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)		16
290	Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i); IAS 39.55(a)	16, 45
295	Gains or (-) losses on non-trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)		16
300	Gains or (-) losses from hedge accounting, net	Accounting Directive art 8(1)(a), (6), (8)	IFRS 7.24; Annex V.Part 2.30	16
310	Exchange differences [gain or (-) loss], net	BAD art 39	IAS 21.28, 52 (a)
320	Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net	BAD art 27.Vertical layout(13)-(14)
330	Gains or (-) losses on derecognition of non financial assets, net		IAS 1.34	45
340	Other operating income	BAD art 27.Vertical layout(7); Annex V.Part 2.141-143	Annex V.Part 2.141-143	45
350	(Other operating expenses)	BAD art 27.Vertical layout(10); Annex V.Part 2.141-143	Annex V.Part 2.141-143	45
355	TOTAL OPERATING INCOME, NET
360	(Administrative expenses)	BAD art 27.Vertical layout(8)
370	(Staff expenses)	BAD art 27.Vertical layout(8)(a)	IAS 19.7; IAS 1.102, IG 6	44
380	(Other administrative expenses)	BAD art 27.Vertical layout(8)(b);
390	(Depreciation)		IAS 1.102, 104
400	(Property, Plant and Equipment)	BAD art 27.Vertical layout(9)	IAS 1.104; IAS 16.73(e)(vii)
410	(Investment Properties)	BAD art 27.Vertical layout(9)	IAS 1.104; IAS 40.79(d)(iv)
415	(Goodwill)	BAD art 27.Vertical layout(9)
420	(Other intangible assets)	BAD art 27.Vertical layout(9)	IAS 1.104; IAS 38.118(e)(vi)
430	(Provisions or (-) reversal of provisions)		IAS 37.59, 84; IAS 1.98(b)(f)(g)	43
440	(Commitments and guarantees given)	BAD art 27.Vertical layout(11)-(12)
450	(Other provisions)
455	(Increases or (-) decreases of the fund for general banking risks, net)	BAD art 38.2
460	(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	BAD art 35-37, Annex V.Part 2.29	IFRS 7.20(e)	16
470	(Financial assets measured at cost)		IFRS 7.20(e); IAS 39.66
480	(Available- for-sale financial assets)		IFRS 7.20(e); IAS 39.67
490	(Loans and receivables		IFRS 7.20(e); IAS 39.63
500	(Held to maturity investments)		IFRS 7.20(e); IAS 39.63
510	(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)	BAD art 27.Vertical layout(13)-(14)	IAS 28.40-43	16
520	(Impairment or (-) reversal of impairment on non-financial assets)		IAS 36.126(a)(b)	16
530	(Property, plant and equipment)	BAD art 27.Vertical layout(9)	IAS 16.73(e)(v-vi)
540	(Investment properties)	BAD art 27.Vertical layout(9)	IAS 40.79(d)(v)
550	(Goodwill)	BAD art 27.Vertical layout(9)	IFRS 3.Appendix B67(d)(v); IAS 36.124
560	(Other intangible assets)	BAD art 27.Vertical layout(9)	IAS 38.118 (e)(iv)(v)
570	(Other)		IAS 36.126 (a)(b)
580	Negative goodwill recognised in profit or loss	Accounting Directive art 24(3)(f)	IFRS 3.Appendix B64(n)(i)
590	Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates	BAD art 27.Vertical layout(13)-(14)	IAS 1.82(c)
600	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
610	PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS		IAS 1.102, IG 6; IFRS 5.33 A
620	(Tax expense or (-) income related to profit or loss from continuing operations)	BAD art 27.Vertical layout(15)	IAS 1.82(d); IAS 12.77
630	PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	BAD art 27.Vertical layout(16)	IAS 1, IG 6
632	Extraordinary profit or (-) loss after tax	BAD art 27.Vertical layout(21)
633	Extraordinary profit or loss before tax	BAD art 27.Vertical layout(19)
634	(Tax expense or (-) income related to extraordinary profit or loss)	BAD art 27.Vertical layout(20)
640	Profit or (-) loss after tax from discontinued operations		IAS 1.82(e) ; IFRS 5.33(a), 5.33 A
650	Profit or (-) loss before tax from discontinued operations		IFRS 5.33(b)(i)
660	(Tax expense or (-) income related to discontinued operations)		IFRS 5.33 (b)(ii),(iv)
670	PROFIT OR (-) LOSS FOR THE YEAR	BAD art 27.Vertical layout(23)	IAS 1.81A(a)
680	Attributable to minority interest [non-controlling interests]		IAS 1.83(a)(i)
690	Attributable to owners of the parent		IAS 1.81B (b)(ii)		] ]

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) 2016/1702 of 18 August 2016 amending Implementing Regulation (EU) No 680/2014 as regards templates and instructions (Text with EEA relevance).