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