Table 30.0. Related parties: expenses and income generated by transactions with Parent and parent entities with joint control Subsidiaries Associates and joint ventures Key management of the instution or its parent Other related parties
IAS 24.18(a), (b) IAS 24.18(c) IAS 24.18(d), (e) IAS 24.18(f) IAS 24.18(g)
010 020 030 040 050
Interest Income IAS 24.17 (a); IAS 18.35 (b) (iii) 010          
Fee and commission income IAS 24.17 (a); IFRS 7.20 (c ); ITS part 3.60-62 020          
Dividend income IAS 24.17 (a); IAS 18.35 (b) (v) 030          
Realised gains on financial assets and liabilities not measured at fair value through profit or loss IAS 24.17 (a) 040          
Gains on derecognition of non-financial assets IAS 24.17 (a); TS part 5.27 050          
Interest expenses IAS 24.17 (a); IAS 1.97 060          
Fee and commission expenses IAS 24.17 (a); IFRS 7.20 (c ); ITS part 3.60-62 070          
Realised losses on financial assets and liabilities not measured at fair value through profit or loss IAS 24.17 (a) 080          
Losses on derecognition of non-financial assets IAS 24.17 (a); ITS part 5.27 090          
Expenses from current year in respect of bad or doubtful debts, guarantees and commitments IAS 24.17 (d) 100          
Reversals from current year in respect of bad or doubtful debts, guarantees and commitments   110