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+Article 29 |
Article 29Article 29 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:
(1)
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;
(2)
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;
(3)
income and charges resulting from covered forward contracts, spread over the actual duration of the contract and similar in nature to interest;
(4)
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. 1. Forbhreathnú
1.1 Tagairtí1.2 Ceanglais aitheanta1.3 Caighdeáin ghaolmhara2. Ceanglais aitheanta
3. Caighdeáin ghaolmhara
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