|
+Article 28 Horizontal layout |
Article 28 Horizontal layoutArticle 28 Horizontal layout
A.
Charges
1.
Interest payable and similar charges
2.
Commissions payable
3.
Net loss on financial operations
4.
General administrative expenses:
(a)
Staff costs, showing separately:
—
wages and salaries
—
social security costs, with a separate indication of those relating to pensions
(b)
Other administrative expenses
5.
Value adjustments in respect of Assets items 9 and 10
6.
Other operating charges
7.
Value adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments
8.
Value adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings
9.
Tax on profit or loss on ordinary activities
10.
Profit or loss on ordinary activities after tax
11.
Extraordinary charges
12.
Tax on extraordinary profit or loss
13.
Extraordinary loss after tax
14.
Other taxes not shown under the preceding items
15.
Profit for the financial year
B.
Income
1.
Interest receivable and similar income, showing separately that arising from fixed-income securities
2.
Income from securities:
(a)
Income from shares and other variable-yield securities
(b)
Income from participating interests
(c)
Income from shares in affiliated undertakings
3.
Commissions receivable
4.
Net profit on financial operations
5.
Value re-adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments
6.
Value re-adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings
7.
Other operating income
8.
Profit or loss on ordinary activities after tax
9.
Extraordinary income
10.
Extraordinary profit after tax
11.
Loss for the financial year 1. Overview
1.1 References1.2 Identified Requirements1.3 Related Standards2. Identified Requirements
3. Related Standards
|