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

ANNEX IV Table 57: rows 1 - 40

		[F1 References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Domestic activitivies	Non-domestic activities
				Annex V.Part 2.270	Annex V.Part 2.270
				010	020
010	Interest income	BAD art 27.Vertical layout(1); Annex V.Part 2.31	IAS 1.97; Annex V.Part 2.31
020	(Interest expenses)	BAD art 27.Vertical layout(2); Annex V.Part 2.31	IAS 1.97; Annex V.Part 2.31
030	(Expenses on share capital repayable on demand)		IFRIC 2.11
040	Dividend income	BAD art 27.Vertical layout(3); Annex V.Part 2.40	Annex V.Part 2.40
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)	Annex V.Part 2.45
080	Gains or (-) losses on financial assets and liabilities held for trading, net	BAD art 27.Vertical layout(6)	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
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		IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44
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)	Annex V.Part 2.47-48
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); Annex V Part 2.56
130	Gains or (-) losses on derecognition of non financial assets, net		IAS 1.34
140	Other operating income	BAD art 27.Vertical layout(7); Annex V.Part 2.314-316	Annex V.Part 2.314-316
150	(Other operating expenses)	BAD art 27.Vertical layout(10); Annex V.Part 2.314-316	Annex V.Part 2.314-316
155	TOTAL OPERATING INCOME, NET
160	(Administrative expenses)	BAD art 27.Vertical layout(8)
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
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, Annex V.Part 2.52, 53	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)	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	Accounting Directive art 24(3)(f)	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)	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)	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(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56
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) 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).