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

ANNEX IV Table 48: rows 1 - 38

		[F1 [F2 References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Domestic activitivies	Non-domestic activities
				Annex V.Part 2.107	Annex V.Part 2.107
				010	020
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
020	(Interest expenses)	BAD art 27.Vertical layout(2); Annex V.Part 2.21	IAS 1.97; Annex V.Part 2.21
030	(Expenses on share capital repayable on demand)		IFRIC 2.11
040	Dividend income	BAD art 27.Vertical layout(3); Annex V.Part 2.28	IAS 18.35(b)(v); Annex V.Part 2.28
050	Fee and commission income	BAD art 27.Vertical layout(4)	IFRS 7.20(c)
060	(Fee and commission expenses)	BAD art 27.Vertical layout(5)	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	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(ii-v)
080	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)
085	Gains or (-) losses on trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)
090	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)
095	Gains or (-) losses on non-trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)
100	Gains or (-) losses from hedge accounting, net	Accounting Directive art 8(1)(a), (6), (8)	IFRS 7.24
110	Exchange differences [gain or (-) loss], net	BAD art 39	IAS 21.28, 52(a)
120	Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net	BAD art 27.Vertical layout(13)-(14)
130	Gains or (-) losses on derecognition of non financial assets, net		IAS 1.34
140	Other operating income	Accounting Directive art 8(1)(a)	Annex V.Part 2.141-143
150	(Other operating expenses)	BAD art 27.Vertical layout(10); Annex V.Part 2.141-143	Annex V.Part 2.141-143
155	TOTAL OPERATING INCOME, NET
160	(Administrative expenses)	BAD art 27.Vertical layout(8)
170	(Depreciation)		IAS 1.102, 104
175	(Increases or (-) decreases of the fund for general banking risks, net)	BAD art 38.2
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)	BAD art 35-37	IFRS 7.20(e)
200	(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)	BAD art 27.Vertical layout(13)-(14)	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	BAD art 27.Vertical layout(13)-(14)	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)	BAD art 27.Vertical layout(15)	IAS 1.82(d); IAS 12.77
270	PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	BAD art 27.Vertical layout(16)	IAS 1, IG 6
275	Extraordinary profit or (-) loss after tax	BAD art 27.Vertical layout(21)
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	BAD art 27.Vertical layout(23)	IAS 1.81A(a)		] ]

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).