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 |
|
|
|