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+Article 27 Vertical layout |
Article 27 Vertical layoutArticle 27 Vertical layout
1.
Interest receivable and similar income, showing separately that arising from fixed-income securities
2.
Interest payable and similar charges
3.
Income from securities:
(a)
Income from shares and other variable-yield securities
(b)
Income from participating interests
(c)
Income from shares in affiliated undertakings
4.
Commissions receivable
5.
Commissions payable
6.
Net profit or net loss on financial operations
7.
Other operating income
8.
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
9.
Value adjustments in respect of Assets items 9 and 10
10.
Other operating charges
11.
Value adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments
12.
Value re-adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments
13.
Value adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings
14.
Value re-adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings
15.
Tax on profit or loss on ordinary activities
16.
Profit or loss on ordinary activities after tax
17.
Extraordinary income
18.
Extraordinary charges
19.
Extraordinary profit or loss
20.
Tax on extraordinary profit or loss
21.
Extraordinary profit or loss after tax
22.
Other taxes not shown under the preceeding items
23.
Profit or loss for the financial year 1. Vue d’ensemble
1.1 Références1.2 Exigences identifiées1.3 Normes associées2. Exigences identifiées
3. Normes associées
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