+SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT
---+Article 26
---+Article 27 Vertical layout
---+Artikolu 28 Format orizzontali
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SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT
SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT
1. Ħarsa ġenerali
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Regolamentazzjoni |
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Article 26
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Article 26
For the presentation of the profit and loss account, the Member States shall prescribe one or both of the layouts provided for in Articles 27 and 28. If a Member State prescribes both layouts it may allow undertakings to choose between them.
▼M2
By way of derogation from Article 2(1) of Directive 78/660/EEC, Member States may permit or require all credit institutions, or any classes of credit institution, to present a statement of their performance instead of the presentation of profit and loss items in accordance with Articles 27 or 28, provided that the information given is at least equivalent to that otherwise required by those Articles.
▼B
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Article 27 Vertical layout
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Article 27
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
6.
Net profit or net loss on financial operations
8.
General administrative expenses:
(a)
Staff costs, showing separately:
—
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
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
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
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Artikolu 28 Format orizzontali
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Artikolu 28 Format orizzontali
A. Piżijiet
1. Imgħax pagabbli u piżijiet simili
2. Kummissjonijiet pagabbli
3. Telf nett fuq transazzjonijiet finanzjarji
4. Spejjeż ġenerali amministrattivi:
(a) Spejjeż ta’ l-impjegati, li juru separatament:
— spejjeż tas-sigurtà soċjali, b’indikazzjoni separata ta’ dawk li jirrigwardaw il-pensjonijiet
(b) Spejjeż amministrattivi oħrajn
5. Aġġustamenti tal-valur fir-rigward tal-punti 9 u 10 ta’ l-Attiv
6. Piżijiet operattivi oħrajn
7. Aġġustamenti tal-valur fir-rigward ta’ self u avvanzi u dispożizzjonijiet għal passiv kontinġenti u għal rbit.
8. Aġġustamenti tal-valur fir-rigward ta’ titoli trasferibbli miżmuma bħala attiv finanzjarju fiss, interessi parteċipanti u ishma f’intrapriżi affiljati
9. Taxxa fuq il-qligħ jew telf fuq attivitajiet ordinarji
10. Qligħ jew telf fuq attivitajiet ordinarji wara t-taxxa
11. Piżijiet straordinarji
12. Taxxa fuq il-qligħ jew it-telf straordinarji
13. Telf straordinarju wara t-taxxa
14. Taxxi oħrajn mhux murija taħt il-punti preċedenti
15. Qligħ għas-sena finanzjarja
B. Dħul
1. Imgħax riċevut u dħul simili, li juru separatament dawk li joriġinaw minn titoli ta’ dħul fiss
2. Dħul minn titoli:
(a) Dħul minn ishma u titoli oħra ta’ dħul varjabbli
(b) Dħul minn interessi parteċipanti
(ċ) Dħul minn ishma f’intrapriżi affiljati
3. Kummissjonijiet riċevuti
4. Qligħ nett fuq transazzjonijiet finanzjarji
5. Riaġġustamenti tal-valur fir-rigward ta’ self u avvanzi u dispożizzjonijiet għal passiv kontinġenti u għal rbit.
6. Riaġġustamenti tal-valur fir-rigward ta’ titoli trasferibbli miżmuma bħala attiv finanzjarju fiss, interessi parteċipanti u ishma f’intrapriżi affiljati
8. Qligħ jew telf fuq attivitajiet ordinarji wara t-taxxa
10. Qligħ straordinarju wara t-taxxa
11. Telf għas-sena finanzjarja
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1.1 Referenzi
1.2 Rekwiżiti identifikati
1.3 Standards relatati
2. Rekwiżiti identifikati
3. Standards relatati
- Builddate: 05.09.2006 00:00:00 -Doknr: CELEX:31986L0635
- EULAW -
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