+SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT
---+Article 26
---+Article 27 Vertical layout
---+Article 28 Horizontal layout
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SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT
SECTION 5 LAYOUT OF THE PROFIT AND LOSS ACCOUNT
1. Pregled
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Regulativa |
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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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Article 28 Horizontal layout
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Article 28
A.
Charges
1.
Interest payable and similar charges
3.
Net loss on financial operations
4.
General administrative expenses:
(a)
Staff costs, showing separately:
—
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
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
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
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
8.
Profit or loss on ordinary activities after tax
10.
Extraordinary profit after tax
11.
Loss for the financial year
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1.1 Sklici
1.2 Ugotovljene zahteve
1.3 Povezani standardi
2. Ugotovljene zahteve
3. Povezani standardi
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