Article 29U.K.
Article 27, items 1 and 2 (vertical layout)
Article 28, items A 1 and B 1 (horizontal layout)
Interest receivable and similar income and interest payable and similar charges.
These items shall include all profits and losses arising out of banking activities, including:
all income from assets entered under Assets items 1 to 5 in the balance sheet, however calculated. Such income shall also include income arising from the spreading on a time basis of the discount on assets acquired at an amount below, and liabilities contracted at an amount above, the sum payable at maturity;
all charges arising out of liabilities entered under Liabilities items 1, 2, 3 and 8, however calculated. Such charges shall also include charges arising from the spreading on a time basis of the premium on assets acquired at an amount above, and liabilities contracted at an amount below, the sum payable at maturity;
income and charges resulting from covered forward contracts, spread over the actual duration of the contract and similar in nature to interest;
fees and commission similar in nature to interest and calculated on a time basis or by reference to the amount of the claim or liability.