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 |
|
|
|
|
|
|