[F12. Statement of profit or loss U.K.
ANNEX IV Table 6: rows 1 - 79
| [F1References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | Current period | ||
|---|---|---|---|---|---|
| 010 | |||||
| 010 | Interest income | BAD art 27.Vertical layout(1); Annex V.Part 2.21 | IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21 | 16 | |
| 020 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 | |||
| 030 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e) | |||
| 040 | Available-for-sale financial assets | IFRS 7.20(b); IAS 39.55(b); IAS 39.9 | |||
| 050 | Loans and receivables | IFRS 7.20(b); IAS 39.9, 39.46(a) | |||
| 060 | Held-to-maturity investments | IFRS 7.20(b); IAS 39.9, 39.46(b) | |||
| 070 | Derivatives - Hedge accounting, interest rate risk | IAS 39.9; Annex V.Part 2.23 | |||
| 080 | Other assets | Annex V.Part 2.25 | |||
| 090 | (Interest expenses) | BAD art 27.Vertical layout(2); Annex V.Part 2.21 | IAS 1.97; Annex V.Part 2.21 | 16 | |
| 100 | (Financial liabilities held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 | |||
| 110 | (Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e) | |||
| 120 | (Financial liabilities measured at amortised cost) | IFRS 7.20(b); IAS 39.47 | |||
| 130 | (Derivatives - Hedge accounting, interest rate risk) | IAS 39.9; Annex V.Part 2.23 | |||
| 140 | (Other liabilities) | Annex V.Part 2.26 | |||
| 150 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | |||
| 160 | Dividend income | BAD art 27.Vertical layout(3); Annex V.Part 2.28 | IAS 18.35(b)(v); Annex V.Part 2.28 | ||
| 170 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e) | |||
| 180 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e); IAS 39.9 | |||
| 190 | Available-for-sale financial assets | IFRS 7.20(a)(ii); IAS 39.9, 39.55(b) | |||
| 200 | Fee and commission income | BAD art 27.Vertical layout(4) | IFRS 7.20(c) | 22 | |
| 210 | (Fee and commission expenses) | BAD art 27.Vertical layout(5) | IFRS 7.20(c) | 22 | |
| 220 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | BAD art 27.Vertical layout(6) | IFRS 7.20(a) (ii-v); Annex V.Part 2.97 | 16 | |
| 230 | Available-for-sale financial assets | IFRS 7.20(a)(ii); IAS 39.9, 39.55(b) | |||
| 240 | Loans and receivables | IFRS 7.20(a)(iv); IAS 39.9, 39.56 | |||
| 250 | Held-to-maturity investments | IFRS 7.20(a)(iii); IAS 39.9, 39.56 | |||
| 260 | Financial liabilities measured at amortised cost | IFRS 7.20(a)(v); IAS 39.56 | |||
| 270 | Other | ||||
| 280 | Gains or (-) losses on financial assets and liabilities held for trading, net | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i); IAS 39.55(a) | 16 | |
| 285 | Gains or (-) losses on trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | 16 | ||
| 290 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i); IAS 39.55(a) | 16, 45 | |
| 295 | Gains or (-) losses on non-trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | 16 | ||
| 300 | Gains or (-) losses from hedge accounting, net | 4th Directive art 42a(1), (5a), art 42c(1)(a) | IFRS 7.24; Annex V.Part 2.30 | 16 | |
| 310 | Exchange differences [gain or (-) loss], net | BAD art 39 | IAS 21.28, 52 (a) | ||
| 320 | Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net | BAD art 27.Vertical layout(13)-(14) | |||
| 330 | Gains or (-) losses on derecognition of non financial assets, net | IAS 1.34 | 45 | ||
| 340 | Other operating income | BAD art 27.Vertical layout(7); Annex V.Part 2.141-143 | Annex V.Part 2.141-143 | 45 | |
| 350 | (Other operating expenses) | BAD art 27.Vertical layout(10); Annex V.Part 2.141-143 | Annex V.Part 2.141-143 | 45 | |
| 355 | TOTAL OPERATING INCOME, NET | ||||
| 360 | (Administrative expenses) | BAD art 27.Vertical layout(8) | |||
| 370 | (Staff expenses) | BAD art 27.Vertical layout(8)(a) | IAS 19.7; IAS 1.102, IG 6 | 44 | |
| 380 | (Other administrative expenses) | BAD art 27.Vertical layout(8)(b); | |||
| 390 | (Depreciation) | IAS 1.102, 104 | |||
| 400 | (Property, Plant and Equipment) | BAD art 27.Vertical layout(9) | IAS 1.104; IAS 16.73(e)(vii) | ||
| 410 | (Investment Properties) | BAD art 27.Vertical layout(9) | IAS 1.104; IAS 40.79(d)(iv) | ||
| 415 | (Goodwill) | BAD art 27.Vertical layout(9) | |||
| 420 | (Other intangible assets) | BAD art 27.Vertical layout(9) | IAS 1.104; IAS 38.118(e)(vi) | ||
| 430 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | 43 | ||
| 440 | (Commitments and guarantees given) | BAD art 27.Vertical layout(11)-(12) | |||
| 450 | (Other provisions) | ||||
| 455 | (Increases or (-) decreases of the fund for general banking risks, net) | BAD art 38.2 | |||
| 460 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | BAD art 35-37 | IFRS 7.20(e) | 16 | |
| 470 | (Financial assets measured at cost) | IFRS 7.20(e); IAS 39.66 | |||
| 480 | (Available- for-sale financial assets) | IFRS 7.20(e); IAS 39.67 | |||
| 490 | (Loans and receivables | IFRS 7.20(e); IAS 39.63 | |||
| 500 | (Held to maturity investments) | IFRS 7.20(e); IAS 39.63 | |||
| 510 | (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) | BAD art 27.Vertical layout(13)-(14) | IAS 28.40-43 | 16 | |
| 520 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | 16 | ||
| 530 | (Property, plant and equipment) | BAD art 27.Vertical layout(9) | IAS 16.73(e)(v-vi) | ||
| 540 | (Investment properties) | BAD art 27.Vertical layout(9) | IAS 40.79(d)(v) | ||
| 550 | (Goodwill) | BAD art 27.Vertical layout(9) | IFRS 3.Appendix B67(d)(v); IAS 36.124 | ||
| 560 | (Other intangible assets) | BAD art 27.Vertical layout(9) | IAS 38.118 (e)(iv)(v) | ||
| 570 | (Other) | IAS 36.126 (a)(b) | |||
| 580 | Negative goodwill recognised in profit or loss | 7th Directive art 31 | IFRS 3.Appendix B64(n)(i) | ||
| 590 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates | BAD art 27.Vertical layout(13)-(14) | IAS 1.82(c) | ||
| 600 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | IFRS 5.37; Annex V.Part 2.27 | |||
| 610 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | |||
| 620 | (Tax expense or (-) income related to profit or loss from continuing operations) | BAD art 27.Vertical layout(15) | IAS 1.82(d); IAS 12.77 | ||
| 630 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | BAD art 27.Vertical layout(16) | IAS 1, IG 6 | ||
| 632 | Extraordinary profit or (-) loss after tax | BAD art 27.Vertical layout(21) | |||
| 633 | Extraordinary profit or loss before tax | BAD art 27.Vertical layout(19) | |||
| 634 | (Tax expense or (-) income related to extraordinary profit or loss) | BAD art 27.Vertical layout(20) | |||
| 640 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(e); IFRS 5.33(a), 5.33 A | |||
| 650 | Profit or (-) loss before tax from discontinued operations | IFRS 5.33(b)(i) | |||
| 660 | (Tax expense or (-) income related to discontinued operations) | IFRS 5.33 (b)(ii),(iv) | |||
| 670 | PROFIT OR (-) LOSS FOR THE YEAR | BAD art 27.Vertical layout(23) | IAS 1.81A(a) | ||
| 680 | Attributable to minority interest [non-controlling interests] | IAS 1.83(a)(i) | |||
| 690 | Attributable to owners of the parent | IAS 1.81B (b)(ii) | ] | ||
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).