Table 14.3. Geographical breakdown by location of the activities, Geographical breakdown of main statement of profit or loss items by location of the activities Domestic activitivies Non-domestic activities
ITS part 3.47 ITS part 3.47
010 020
Interest income IAS 1.97; IAS 18.35 (b) (iii); ITS part 2.19, 21 010    
(Interest expense) IAS 1.97 020    
(Expenses on share capital repayable on demand) IFRIC 2.11 030    
Dividend income IAS 18.35 (b) (v); ITS part 2.19, 21 040    
Fee and commission income IFRS 7.20 (c); ITS part 3.60-62 050    
(Fee and commission expenses) IFRS 7.20 (c); ITS part 3.60-62 060    
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 3.41 070    
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, 62 080    
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, 62 090    
Gains or (-) losses from hedge accounting, net IFRS 7.24 100    
Exchange differences [gain or (-) loss], net IAS 21.28, 52 (a) 110    
Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net   120    
Gains or (-) losses on derecognition of non financial assets other than held for sale, net IAS 1.34 130    
Other operating income ITS part 3.29, part 5.26 140    
(Other operating expenses) ITS part 3.29, part 5.26 150    
(Administrative expenses)   160    
(Depreciation) IAS 1.102, 104 170    
(Provisions or (-) reversal of provisions) IAS 37.59, 84; IAS 1.98 (b) (f) (g) 180    
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) IFRS 7.20 (e) 190    
(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) IAS 28.40-43 200    
(Impairment or (-) reversal of impairment on non-financial assets) IAS 36.126 (a) (b) 210    
Negative goodwill recognised in profit or loss IFRS 3.Appendix B64 (n) (i) 220    
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates IAS 1.82 (c) 230    
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations IFRS 5.37 240    
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS IAS 1.102, IG 6; IFRS 5.33 A 250    
(Tax expense or (-) income related to profit or loss from continuing operations) IAS 1.82 (d); IAS 12.77 260    
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS IAS 1, IG 6 270    
Profit or (-) loss after tax from discontinued operations IAS 1.82 (e) ; IFRS 5.33 (a), 5.33 A 280    
PROFIT OR (-) LOSS FOR THE YEAR IAS 1.82 (f) 290