Table 2.0. Statement of profit or loss |
Current period |
010 |
Interest income |
IAS 1.97; IAS 18.35 (b) (iii); ITS part 2.19, 21 |
010 |
|
|
Financial assets held for trading |
IFRS 7.20 (a) (i), B5 (e) |
020 |
|
Financial assets designated at fair value through profit or loss |
IFRS 7.20 (a) (i), B5 (e); ITS part 2.19 |
030 |
|
Available-for-sale financial assets |
IFRS 7.20(b); IAS 39.55(b); IAS 39.9 |
040 |
|
Loans and receivables |
IFRS 7.20 (b); IAS 39.9, 39.46 (a) |
050 |
|
Held-to-maturity investments |
IFRS 7.20 (b); IAS 39.9, 39.46 (b) |
060 |
|
Derivatives - Hedge accounting, interest rate risk |
IAS 39.9; ITS part 2.21 |
070 |
|
Other assets |
ITS part 2.23 |
080 |
|
(Interest expense) |
IAS 1.97 |
090 |
|
|
(Financial liabilities held for trading) |
IFRS 7.20 (a) (i), B5 (e); ITS part 2.19, 22 |
100 |
|
(Financial liabilities designated at fair value through profit or loss) |
IFRS 7.20 (a) (i), B5 (e); ITS part 2.19 |
110 |
|
(Financial liabilities measured at amortised cost) |
IFRS 7.20 (b); IAS 39.47 |
120 |
|
(Derivatives - Hedge accounting, interest rate risk) |
IAS 39.9; ITS part 2.21 |
130 |
|
(Other liabilities) |
ITS part 2.24 |
140 |
|
(Expenses on share capital repayable on demand) |
IFRIC 2.11 |
150 |
|
Dividend income |
IAS 18.35 (b) (v); ITS part 2.19, 21 |
160 |
|
|
Financial assets held for trading |
IFRS 7.20 (a) (i), B5 (e); ITS part 2.27IFRS 7.20 (a) (i), B5 (e); ITS part 2.27 |
170 |
|
Financial assets designated at fair value through profit or loss |
IFRS 7.20 (a) (i), B5 (e); IAS 39.9; ITS part 2.27 |
180 |
|
Available-for-sale financial assets |
IFRS 7.20 (a) (ii); IAS 39.9, 39.55 (b) |
190 |
|
Fee and commission income |
IFRS 7.20 (c); ITS part 3.60-62 |
200 |
|
(Fee and commission expenses) |
IFRS 7.20 (c); ITS part 3.60-62 |
210 |
|
Realised gains or (-) losses on financial assets & liabilities not measured at fair value through profit or loss, net |
IFRS 7.20 (a) (ii-v); ITS part 3.41 |
220 |
|
|
Available-for-sale financial assets |
IFRS 7.20 (a) (ii); IAS 39.9, 39.55 (b) |
230 |
|
Loans and receivables |
IFRS 7.20(a) (iv); IAS 39.9, 39.56 |
240 |
|
Held-to-maturity investments |
IFRS 7.20(a) (iii); IAS 39.9, 39.56 |
250 |
|
Financial liabilities measured at amortised cost |
IFRS 7.20(a) (v); IAS 39.56 |
260 |
|
Other |
IFRS 7.20 (a) (ii-v); ITS part 3.41 |
270 |
|
Gains or (-) losses on financial assets and liabilities held for trading, net |
IFRS 7.20 (a) (i); IAS 39.55 (a); ITS part 3.41, 62 |
280 |
|
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net |
IFRS 7.20 (a) (i); IAS 39.55 (a);ITS part 3.41, 62 |
290 |
|
Gains or (-) losses from hedge accounting, net |
IFRS 7.24 |
300 |
|
Exchange differences [gain or (-) loss], net |
IAS 21.28, 52 (a) |
310 |
|
Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net |
|
320 |
|
Gains or (-) losses on derecognition of non financial assets other than held for sale, net |
IAS 1.34 |
330 |
|
Other operating income |
ITS part 3.29, part 5.26 |
340 |
|
(Other operating expenses) |
ITS part 3.29, part 5.26 |
350 |
|
(Administrative expenses) |
|
360 |
|
|
(Staff expenses) |
IAS 19.7; IAS 1.102, IG 6 |
370 |
|
(Other administrative expenses) |
ITS part 5.26 |
380 |
|
(Depreciation) |
IAS 1.102, 104 |
390 |
|
|
(Property, Plant and Equipment) |
IAS 1.104; IAS 16.73 (e) (vii) |
400 |
|
(Investment Properties) |
IAS 1.104; IAS 40.79 (d) (iv) |
410 |
|
(Other intangible assets) |
IAS 1.104; IAS 38.118 (e) (vi) |
420 |
|
(Provisions or (-) reversal of provisions) |
IAS 37.59, 84; IAS 1.98 (b) (f) (g) |
430 |
|
|
(Commitments and guarantees given) |
IAS 37.59, 84; IAS 1.98 (b) (f) (g) |
440 |
|
(Other provisions) |
IAS 37.59, 84; IAS 1.98 (b) (f) (g) |
450 |
|
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) |
IFRS 7.20 (e) |
460 |
|
|
(Financial assets measured at cost [unquoted equity and related derivatives]) |
IFRS 7.20 (e); IAS 39.66 |
470 |
|
(Available- for-sale financial assets) |
IFRS 7.20 (e); IAS 39.67 |
480 |
|
(Loans and receivables) |
IFRS 7.20 (e); IAS 39.63 |
490 |
|
(Held to maturity investments) |
IFRS 7.20 (e); IAS 39.63 |
500 |
|
(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) |
IAS 28.40-43 |
510 |
|
(Impairment or (-) reversal of impairment on non-financial assets) |
IAS 36.126 (a) (b) |
520 |
|
|
(Property, plant and equipment) |
IAS 16.73 (e) (v-vi) |
530 |
|
(Investment properties) |
IAS 40.79 (d) (v) |
540 |
|
(Goodwill) |
IFRS 3.Appendix B67 (d) (v); IAS 36.124 |
550 |
|
(Other intangible assets) |
IAS 38.118 (e) (iv) (v) |
560 |
|
(Other) |
IAS 36.126 (a) (b) |
570 |
|
Negative goodwill recognised in profit or loss |
IFRS 3.Appendix B64 (n) (i) |
580 |
|
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates |
IAS 1.82 (c) |
590 |
|
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations |
IFRS 5.37 |
600 |
|
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS |
IAS 1.102, IG 6; IFRS 5.33 A |
640 |
|
(Tax expense or (-) income related to profit or loss from continuing operations) |
IAS 1.82 (d); IAS 12.77 |
650 |
|
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS |
IAS 1, IG 6 |
660 |
|
Profit or (-) loss after tax from discontinued operations |
IAS 1.82 (e) ; IFRS 5.33 (a), 5.33 A |
700 |
|
|
Profit or (-) loss before tax from discontinued operations |
IFRS 5.33 (b) (i) |
710 |
|
(Tax expense or (-) income related to discontinued operations) |
IFRS 5.33 (b) (ii), (iv) |
720 |
|
PROFIT OR (-) LOSS FOR THE YEAR |
IAS 1.82 (f) |
730 |
|
|
Attributable to minority interest [non-controlling interests] |
IAS 1.83 (a) (i) |
740 |
|
Attributable to owners of the parent |
IAS 1.83 (a) (ii) |
750 |
|
|