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).
| [F1References 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) | ] | |