EN.   2. Statement of profit or loss References Breakdown in table Current period Interest income IAS ; Annex V.Part 16 Financial assets held for trading IFRS (a)(i), B5(e); Annex V.Part , 34 Non-trading financial assets mandatorily at fair value through profit or loss IFRS (a)(i), B5(e), IFRS Financial assets designated at fair value through profit or loss IFRS (a)(i), B5(e) Financial assets at fair value through other comprehensive income IFRS (b); IFRS -11; IFRS. 2A Financial assets at amortised cost IFRS (b);IFRS ; IFRS Derivatives - Hedge accounting, interest rate risk IFRS 9.Appendix A;. B6.; Annex V.Part Other assets Annex V.Part Interest income on liabilities IFRS , Annex V.Part (Interest expenses) IAS ; Annex V.Part 16 (Financial liabilities held for trading) IFRS (a)(i), B5(e); Annex V.Part , 34 (Financial liabilities designated at fair value through profit or loss) IFRS (a)(i), B5(e) (Financial liabilities measured at amortised cost) IFRS (b); IFRS (Derivatives - Hedge accounting, interest rate risk) IAS ; Annex V.Part (Other liabilities) Annex V.Part (Interest expense on assets) IFRS , Annex V.Part 2.39EN  . References Breakdown in table Current period (Expenses on share capital repayable on demand) IFRIC Dividend income Annex V.Part 31 Financial assets held for trading IFRS (a)(i), B5(e); Annex V.Part Non-trading financial assets mandatorily at fair value through profit or loss IFRS (a)(i), B5(e),IFRS. 1A; Annex V.Part Financial assets at fair value through other comprehensive income IFRS (a)(ii); IFRS. 2A; IFRS. 1A; Annex V.Part Investments in subsidiaries, joint ventures and associates accounted for using other than equity method Annex V Part 2. 42 Fee and commission income IFRS (c) 22 (Fee and commission expenses) IFRS (c) 22 Gains or. losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net Annex V.Part 16 Financial assets at fair value through other comprehensive income IFRS. 12A; IFRS -11 Financial assets at amortised cost IFRS (a)(v);IFRS ; IFRS Financial liabilities measured at amortised cost IFRS (a)(v); IFRS Other Gains or. losses on financial assets and liabilities held for trading, net IFRS (a)(i); IFRS ; Annex V.Part , 46 16 Gains or. losses on non-trading financial assets manda torily at fair value through profit or loss, net IFRS (a)(i); IFRS ; Annex V.Part 2.46EN.   References Breakdown in table Current period Gains or. losses on financial assets and liabilities designated at fair value through profit or loss, net IFRS (a)(i); IFRS ; Annex V.Part 16, 45 Gains or. losses from hedge accounting, net Annex V.Part 16 Exchange differences [gain or. loss], net IAS , 52 (a) Gains or. losses on derecognition of investments in subsidiaries, joint ventures and associates, net Annex V.Part Gains or. losses on derecognition of non-financial assets, net IAS ; Annex V. Part 45 Other operating income Annex V.Part -316 45 (Other operating expenses) Annex V.Part -316 45 TOTAL OPERATING INCOME, NET (Administrative expenses) (Staff expenses) IAS ; IAS , IG 6 44 (Other administrative expenses) 16 (Cash contributions to resolution funds and deposit guarantee schemes) Annex V.Part 2.48i (Depreciation) IAS , 104 (Property, Plant and Equipment) IAS ; IAS (e)(vii) (Investment Properties) IAS ; IAS (d)(iv) (Other intangible assets) IAS ; IAS (e)(vi) Modification gains or. losses, net IFRS , IFRS 9 Appendix A; Annex V Part 2.49EN  . References Breakdown in table Current period Financial assets at fair value through other comprehensive income IFRS 7.35J Financial assets at amortised cost IFRS 7.35J (Provisions or. reversal of provisions) IAS , 84; IAS (b)(f)(g) 91243 (payment commitments to resolution funds and deposit guarantee schemes) Annex V.Part 2.48i (Commitments and guarantees given) IFRS (c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part (Other provisions) (Impairment or. reversal of impairment on financial assets not measured at fair value through profit or loss) IFRS (a)(viii); IFRS ; Annex V Part , 53 12 (Financial assets at fair value through other comprehensive income) IFRS , , , 12 (Financial assets at amortised cost) IFRS , , 12 (Impairment or. reversal of impairment of investments in subsidiaries, joint ventures and associates) IAS -43 16 (Impairment or. reversal of impairment on non-financial assets) IAS (a)(b) 16 (Property, plant and equipment) IAS (e)(v-vi) (Investment properties) IAS (d)(v) (Goodwill) IFRS 3.Appendix B67(d)(v); IAS (Other intangible assets) IAS (e)(iv)(v) (Other) IAS (a)(b)EN.   References Breakdown in table Current period Negative goodwill recognised in profit or loss IFRS 3.Appendix B64(n)(i) Share of the profit or. loss of investments in subsidaries, joint ventures and associates accounted for using the equity method Annex V.Part Profit or. loss from non-current assets and disposal groups classified as held for sale not qualifying as discon tinued operations IFRS ; Annex V.Part PROFIT OR. LOSS BEFORE TAX FROM CONTINUING OPER ATIONS IAS , IG 6; IFRS A (Tax expense or. income related to profit or loss from continuing operations) IAS (d); IAS PROFIT OR. LOSS AFTER TAX FROM CONTINUING OPER ATIONS IAS 1, IG 6 Profit or. loss after tax from discontinued operations IAS (ea) ; IFRS (a), A; Annex V Part Profit or. loss before tax from discontinued operations IFRS (b)(i) (Tax expense or. income related to discontinued operations) IFRS (b)(ii),(iv) PROFIT OR. LOSS FOR THE YEAR IAS 1.81A(a) Attributable to minority interest [non-controlling interests] IAS 1.81B (b)(i) Attributable to owners of the parent IAS 1.81B (b)(ii)EN.   2. Statement of profit or loss References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Current period Interest income BAD art 27.Vertical layout(1); Annex V.Part IAS ; Annex V.Part 16 Financial assets held for trading IFRS (a)(i), B5(e); Annex V.Part , 34 Non-trading financial assets mandatorily at fair value through profit or loss IFRS (a)(i), B5(e), IFRS Financial assets designated at fair value through profit or loss IFRS (a)(i), B5(e) Financial assets at fair value through other comprehensive income IFRS (b); IFRS -11; IFRS. 2A Financial assets at amortised cost IFRS (b);IFRS ; IFRS Derivatives - Hedge accounting, interest rate risk IFRS 9.Appendix A;. B6.; Annex V.Part Other assets Annex V.Part Interest income on liabilities Annex V.Part IFRS , Annex V.Part (Interest expenses) BAD art 27.Vertical layout(2); Annex V.Part IAS ; Annex V.Part 16 (Financial liabilities held for trading) IFRS (a)(i), B5(e); Annex V.Part , 34 (Financial liabilities designated at fair value through profit or loss) IFRS (a)(i), B5(e) (Financial liabilities measured at amortised cost) IFRS (b); IFRS (Derivatives - Hedge accounting, interest rate risk) IAS ; Annex V.Part (Other liabilities) Annex V.Part 2.38EN  . References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Current period (Interest expense on assets) Annex V.Part IFRS , Annex V.Part (Expenses on share capital repayable on demand) IFRIC Dividend income BAD art 27.Vertical layout(3); Annex V.Part Annex V.Part 31 Financial assets held for trading IFRS (a)(i), B5(e); Annex V.Part Non-trading financial assets mandatorily at fair value through profit or loss IFRS (a)(i), B5(e),IFRS. 1A; Annex V.Part Financial assets at fair value through other comprehensive income IFRS (a)(ii); IFRS. 2A; IFRS. 1A; Annex V.Part Investments in subsidiaries, joint ventures and associates accounted for using other than equity method Annex V Part 2. 42 Annex V Part 2. 42 Fee and commission income BAD art 27.Vertical layout(4) IFRS (c) 22 (Fee and commission expenses) BAD art 27.Vertical layout(5) IFRS (c) 22 Gains or. losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net BAD art 27.Vertical layout(6) Annex V.Part 16 Financial assets at fair value through other comprehensive income IFRS. 12A; IFRS -11 Financial assets at amortised cost IFRS (a)(v);IFRS ; IFRS Financial liabilities measured at amortised cost IFRS (a)(v); IFRS Other Gains or. losses on financial assets and liabilities held for trading, net BAD art 27.Vertical layout(6) IFRS (a)(i); IFRS ; Annex V.Part , 46 16EN.   References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Current period Gains or. losses on trading financial assets and liabilities, net BAD art 27.Vertical layout(6) 16 Gains or. losses on non-trading financial assets mandatorily at fair value through profit or loss, net IFRS (a)(i); IFRS ; Annex V.Part Gains or. losses on financial assets and liabilities designated at fair value through profit or loss, net IFRS (a)(i); IFRS ; Annex V.Part 16, 45 Gains or. losses on non-trading financial assets and liabilities, net BAD art 27.Vertical layout(6) 16 Gains or. losses from hedge accounting, net Accounting Directive art 8(1)(a), (6), (8) Annex V.Part 16 Exchange differences [gain or. loss], net BAD art 39 IAS , 52 (a) Gains or. losses on derecognition of investments in subsidiaries, joint ventures and associates, net BAD art 27.Vertical layout(13)-(14); Annex V Part Annex V.Part Gains or. losses on derecognition of non-financial assets, net Annex V. Part IAS ; Annex V. Part 45 Other operating income BAD art 27.Vertical layout(7); Annex V.Part -316 Annex V.Part -316 45 (Other operating expenses) BAD art 27.Vertical layout(10); Annex V.Part -316 Annex V.Part -316 45 TOTAL OPERATING INCOME, NET (Administrative expenses) BAD art 27.Vertical layout(8) (Staff expenses) BAD art 27.Vertical layout(8)(a) IAS ; IAS , IG 6 44 (Other administrative expenses) BAD art 27.Vertical layout(8)(b); 16 (Cash contributions to resolution funds and deposit guarantee schemes) Annex V.Part 2.48i Annex V.Part 2.48i (Depreciation) IAS , 104EN  . References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Current period (Property, Plant and Equipment) BAD art 27.Vertical layout(9) IAS ; IAS (e)(vii) (Investment Properties) BAD art 27.Vertical layout(9) IAS ; IAS (d)(iv) (Goodwill) BAD art 27.Vertical layout(9) (Other intangible assets) BAD art 27.Vertical layout(9) IAS ; IAS (e)(vi) Modification gains or. losses, net IFRS , IFRS 9 Appendix A; Annex V Part Financial assets at fair value through other comprehensive income IFRS 7.35J Financial assets at amortised cost IFRS 7.35J (Provisions or. reversal of provisions) IAS , 84; IAS (b)(f)(g) 9 12 43 (payment commitments to resolution funds and deposit guarantee schemes) Annex V.Part 2.48i Annex V.Part 2.48i (Commitments and guarantees given) BAD art 27.Vertical layout(11)-(12) IFRS (c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part (Other provisions) (Increases or. decreases of the fund for general banking risks, net) BAD art (Impairment or. reversal of impairment on financial assets not measured at fair value through profit or loss) BAD art 35-37, Annex V.Part , 53 IFRS (a)(viii); IFRS ; Annex V Part , 53 12 (Financial assets at fair value through other comprehensive income) IFRS , , , 12 (Financial assets at amortised cost) IFRS , , 12 (Impairment or. reversal of impairment of investments in subsidiaries, joint ventures and associates) BAD art 27.Vertical layout(13)-(14) IAS -43 16 (Impairment or. reversal of impairment on non-financial assets) IAS (a)(b) 16EN.   References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Current period (Property, plant and equipment) BAD art 27.Vertical layout(9) IAS (e)(v-vi) (Investment properties) BAD art 27.Vertical layout(9) IAS (d)(v) (Goodwill) BAD art 27.Vertical layout(9) IFRS 3.Appendix B67(d)(v); IAS (Other intangible assets) BAD art 27.Vertical layout(9) IAS (e)(iv)(v) (Other) IAS (a)(b) Negative goodwill recognised in profit or loss Accounting Directive art 24(3)(f) IFRS 3.Appendix B64(n)(i) Share of the profit or. loss of investments in subsidaries, joint ventures and associates accounted for using the equity method BAD art 27.Vertical layout(13)-(14) Annex V.Part Profit or. loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued oper ations IFRS ; Annex V.Part PROFIT OR. LOSS BEFORE TAX FROM CONTINUING OPERATIONS IAS , IG 6; IFRS A (Tax expense or. income related to profit or loss from continuing operations) BAD art 27.Vertical layout(15) IAS (d); IAS PROFIT OR. LOSS AFTER TAX FROM CONTINUING OPERATIONS BAD art 27.Vertical layout(16) IAS 1, IG 6 Extraordinary profit or. loss after tax BAD art 27.Vertical layout(21) Extraordinary profit or loss before tax BAD art 27.Vertical layout(19) (Tax expense or. income related to extra ordinary profit or loss) BAD art 27.Vertical layout(20) Profit or. loss after tax from discon tinued operations IAS (ea) ; IFRS (a), A; Annex V Part Profit or. loss before tax from discontinued operations IFRS (b)(i)EN  . References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Current period (Tax expense or. income related to discon tinued operations) IFRS (b)(ii),(iv) PROFIT OR. LOSS FOR THE YEAR BAD art 27.Vertical layout(23) IAS 1.81A(a) Attributable to minority interest [non- controlling interests] IAS 1.81B (b)(i) Attributable to owners of the parent IAS 1.81B (b)(ii)  2. STATEMENT OF PROFIT OR LOSS (2) 31. Interest income and interest expense from financial instruments measured at fair value through profit or loss and from hedging derivatives classified in the category ‘hedge accounting’ shall be reported either separately from other gains and losses under items ‘interest income’ and ‘interest expense’ (‘clean price’) or as part of gains or losses from these categories of instruments (‘dirty price’). The clean or dirty price approach shall be applied consistently for all financial instruments measured at fair value through profit or loss and for hedging derivatives classified in the category ‘hedge accounting’.EN.  L 97/ 32. Institutions shall report the following items, which include income and expense in relation to related parties not fully or proportionally consolidated under the regulatory scope of consolidation, broken down by accounting portfolios: (a) ‘Interest income’; (b) ‘Interest expense’; (c) ‘Dividend income’; (d) ‘Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net’; (e) ‘Modification gains or losses, net’; (f) ‘Impairment or. reversal of impairment on financial assets not measured at fair value through profit or loss’. 33. ‘Interest income. Financial assets held for trading’ and ‘Interest expenses. Financial liabilities held for trading’ shall include, where the clean price is used, the amounts related to those derivatives classified in the category ‘held for trading’ which are hedging instruments from an economic but not accounting point of view to present correct interest income and expenses from the financial instruments that are hedged. 34. Where the clean price is used, ‘Interest income. Financial assets held for trading’ and ‘Interest expenses. Financial liabilities held for trading’ shall also include time-apportioned fees and balancing payments in relation to credit derivatives measured at fair value and used to manage the credit risk of part or all of a financial instrument that is designated at fair value at that occasion (IFRS ). 35. ‘Interest income. Derivatives – Hedge accounting, interest rate risk’ and ‘Interest expenses. Derivatives – Hedge accounting, interest rate risk’ shall include, where the clean price is used, the amounts related to those derivatives classified in the category ‘hedge accounting’ which cover interest rate risk, including hedges of a group of items with offsetting risk positions (hedges of a net position) whose hedged risk affect different line items in the statement of profit or loss. Where the clean price is used, those amounts shall be reported as interest income and expenses on a gross basis to present correct interest income and expenses from the hedged items to which they are linked. With clean price, where the hedged item generates interest income (expense), those amounts shall be reported as an interest income (expense) even where it is a negative (positive) amount. 36. ‘Interest income – other assets’ shall include amounts of interest income not included in the other items, like interest income related to cash, cash balances at central banks and other demand deposits and to non-current assets and disposal groups classified as held for sale as well as net interest income from net defined benefit asset. 37. Under IFRS and where not provided otherwise in national GAAP, interest in relation to financial liabilities with a negative effective interest rate shall be reported in ‘Interest income on liabilities’. These liabilities and their interests give rise to a positive yield for an institution. 38. ‘Interest expenses – other liabilities’ shall include amounts of interest expenses not included in the other items, like interest expenses related to liabilities included in disposal groups classified as held for sale, expenses derived from increases in the carrying amount of a provision reflecting the passage of time or net interest expenses from net defined benefit liabilities. 39. Under IFRS and where not provided otherwise in national GAAP, interest in relation to financial assets with a negative effective interest rate shall be reported in ‘Interest expense on assets’. Those assets and their interests give rise to a negative yield for an institution.EN L 97/ . 40. Dividend income on equity instruments measured at fair value through profit or loss shall be reported either as ‘dividend income’ separately from other gains and losses from those classes of instruments where the clean price is used, or as part of gains or losses from those classes of instruments where the dirty price is used. 41. Dividend income on equity instruments designated at fair value through other comprehensive income shall encompass dividends related to instruments derecognised during the reporting reference period and dividends related to instruments held at the end of the reporting reference period. 42. Dividend income from investments in subsidiaries, joint ventures and associates shall include the dividends of those investments where they are accounted for using other than the equity method. 43. ‘Gains or. losses on financial assets and liabilities held for trading, net’ shall include gains and losses in the remeasurement and derecognition of financial instruments classified as held for trading. This item shall also include gains and losses on credit derivatives measured at fair value through profit or loss used to manage the credit risk of all, or part of, a financial instrument that is designated as measured at fair value through profit or loss, as well as dividend and interest income and expense on financial assets and liabilities held for trading where the dirty price is used. 44. ‘Gains or losses on financial assets and liabilities designated at fair value through profit or loss’ shall include also the amount recognised in the statement of profit or loss for the own credit risk of liabilities designated at fair value where recognising own credit risk changes in other comprehensive income creates or enlarges an accounting mismatch (IFRS ). This item shall include also gains and losses on the hedged instruments that are designated as measured at fair value through profit or loss where the designation is used to manage credit risk, as well as interest income and expense on financial assets and liabilities designated at fair value through profit or loss where the dirty price is used. 45. ‘Gains or. losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss’ shall not include gains on equity instruments that a reporting entity choses to measure at fair value through other comprehensive income (IFRS (b)). 46. Where a change in business model leads to the reclassification of a financial asset into a different accounting portfolio, the gains or losses from the reclassification shall be reported in the relevant rows of the accounting portfolio in which the financial asset is reclassified, in accordance with the following: (a) where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through profit or loss accounting portfolio (IFRS ), gains or losses due to the reclassification shall be reported in ‘Gains or. losses on financial assets and liabilities held for trading, net’ or ‘Gains or. losses on non-trading financial assets mandatorily at fair value through profit or loss, net’, as applicable; (b) where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category (IFRS ), the cumulative gains or losses previously recognised in other comprehensive income reclassified to profit or loss shall be reported in ‘Gains or. losses on financial assets and liabilities held for trading, net’ or ‘Gains or. losses on non-trading financial assets mandatorily at fair value through profit or loss, net’, as applicable.EN.  L 97/ 47. ‘Gains or. losses from hedge accounting, net’ shall include gains and losses on hedging instruments and on hedged items, including those on hedged items measured at fair value through other comprehensive income other than equity instruments, in a fair value hedge in accordance with IFRS. It shall also include the ineffective part of the variation of the fair value of the hedging instruments in a cash flow hedge. The reclassifications of the cash flow hedges reserve or of the reserve for hedges of net investment in a foreign operation shall be recognised in the same rows of the ‘Statement of profit or loss’ as those impacted by the cash flows from the hedged items. ‘Gains or. losses from hedge accounting, net’ shall include also the gains and losses from hedges of net investment in foreign operations. This item shall also include gains on hedges of net positions. 48. ‘Gains or losses on derecognition of non-financial assets’ shall include the gains and losses on derecognition of non-financial assets, except where classified as held for sale or as investments in subsidiaries, joint ventures and associates. 48i. ‘Cash contributions to resolution funds and deposit guarantee schemes’ shall include the amounts of contributions to resolution funds and deposit guarantee schemes where they are paid in the form of cash. Where the contribution is made in the form of a payment commitment, this payment commitment shall be included in ‘provisions or. reversal of provisions’, if the payment commitment gives rise to a liability in accordance with the applicable accounting standard. 49. ‘Modification gains or. losses, net’ shall include the amounts arising from adjusting the gross carrying amounts of financial assets to reflect the renegotiated or modified contractual cash flows (IFRS and Appendix A). The modification gains or losses shall not include the impact of modifications on the amount of expected credit losses, which shall be reported in ‘Impairment or. reversal of impairment on financial assets not measured at fair value through profit or loss’. 50. ‘Provisions or. reversal of provisions. Commitments and guarantees given’ shall include the net charges in the ‘Statement of profit or loss’ for provisions on all commitments and guarantees in the scope of IFRS 9, IAS 37 or IFRS 4 in accordance with paragraph 11 of this Part, or under national GAAP based on BAD. Under IFRS, any change in the fair value of commitments and financial guarantees measured at fair value shall be reported in ‘Gains or. losses on financial assets and liabilities designated at fair value through profit or loss, net’. Provisions therefore include the impairment amount for commitments and guarantees for which impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or they are treated as insurance contracts under IFRS 4. 51. Under IFRS, ‘Impairment or. reversal of impairment on financial assets not measured at fair value through profit or loss’ shall include all impairment gains or losses for debt instruments arising from the application of the impairment rules in IFRS , regardless of whether the expected credit losses in accordance with IFRS are estimated over a 12-month or a lifetime period, and including the impairment gains or losses for trade receivables, contract assets and lease receivables (IFRS ). 52. Under national GAAP based on BAD ‘Impairment or. reversal of impairment on financial assets not measured at fair value through profit and loss’ shall include all allowances and reversal of allowances of financial instruments measured at cost based methods due to the change in creditworthiness of the debtor or issuer, as well as, depending on the specifications of the national GAAP, the allowances due to the impairment of financial instruments measured at fair value through equity and other measurement methods, including LOCOM.EN L 97/ . 53. ‘Impairment or. reversal of impairment on financial assets not measured at fair value through profit or loss’ shall also include the amounts written off – as defined in paragraph 72, 74 and 165(b) of this Part of this Annex- that exceed the amount of the loss allowance at the date of write-off and are therefore recognised as a loss directly in profit or loss, as well as recoveries of previously written-off amounts recorded directly to the statement of profit or loss. 54. The share of profit or loss from subsidiaries, associates and joint ventures which are accounted for under the equity method in the regulatory scope of consolidation shall be reported within ‘Share of the profit or. loss of investments in subsidiaries, joint ventures and associates accounted for using the equity method’. According to IAS , the carrying amount of the investment shall be reduced by the amount of dividends paid by those entities. The impairment on those investments shall be reported in ‘(Impairment or. reversal of impairment of investments in subsidiaries, joint ventures and associates)’. Gains or losses on derecognition of these investments shall be reported in accordance with paragraph 55 and 56of this Part. 55. ‘Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’ shall include profit or loss generated by non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations. 56. Under IFRS, the gains or losses on derecognition of investments in subsidiaries, joint ventures and associates shall be reported within ‘Profit or. loss before tax from discontinued operations’ where they are considered discontinued operations under IFRS 5. Where investments in subsidiaries, joint ventures and associates are derecognised without being previously classified as held for sale and without being qualified as discontinued operations under IFRS 5, any gains or losses on derecognition of these investments shall be reported in ‘Gains or. losses on derecognition of investments in subsidiaries, joint ventures and associates, net’, irrespective of the consolidation method applied. Under national GAAP based on BAD, all gains and losses on derecognition of investments in subsidiaries, joint ventures and associates shall be reported in ‘Gains or. losses on derecognition of investments in subsidiaries, joint ventures and associates, net’.

EN  . 3. Statement of comprehensive income References Current period Profit or. loss for the year IAS , IG6 Other comprehensive income IAS , IG6 Items that will not be reclassified to profit or loss IAS 1.82A(a)(i) Tangible assets IAS , IG6; IAS - 40 Intangible assets IAS ; IAS -86 Actuarial gains or. losses on defined benefit pension plans IAS , IG6; IAS (c) Non-current assets and disposal groups held for sale IFRS Share of other recognised income and expense of entities accounted for using the equity method IAS 1.IG6; IAS Fair value changes of equity instruments measured at fair value through other comprehensive income IAS (d) Gains or. losses from hedge accounting of equity instruments at fair value through other comprehensive income, net IFRS ;.; IFRS 7.24C; Annex V.Part Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] IFRS ;.(b); Annex V.Part Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] IFRS ;.(a); Annex V.Part Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk IAS (f) Income tax relating to items that will not be reclassified IAS (b); Annex V.Part Items that may be reclassified to profit or loss IAS 1.82A(a)(ii) Hedge of net investments in foreign operations [effective portion] IFRS (a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58EN.   References Current period Valuation gains or. losses taken to equity IAS 1.IG6;IFRS (a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part Transferred to profit or loss IAS , 92-95; IAS -49; IFRS ; Annex V.Part Other reclassifications Annex V.Part Foreign currency translation IAS , IG6; IAS (b) Translation gains or. losses taken to equity IAS , 38-47 Transferred to profit or loss IAS , 92-95; IAS -49 Other reclassifications Annex V.Part Cash flow hedges [effective portion] IAS , IG6; IAS (a)-96 IFRS (b); IFRS 7.24C(b)(i);.24E(a); Valuation gains or. losses taken to equity IAS (e),IG6; IFRS (a)(b)(d); IFRS 7.24C(b)(i),. 24E(a) Transferred to profit or loss IAS , 92-95, IG6; IFRS (d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part Transferred to initial carrying amount of hedged items IAS 1.IG6;IFRS (d)(i) Other reclassifications Annex V.Part Hedging instruments [not designated elements] IAS (g)(h);IFRS ,.;IFRS 7.24E(b)(c); Annex V.Part Valuation gains or. losses taken to equity IAS (g)(h);IFRS ,.;IFRS 7.24E (b)(c) Transferred to profit or loss IAS (g)(h);IFRS ,.;IFRS 7.24E(b)(c); Annex V.Part Other reclassifications Annex V.Part 2.65EN  . References Current period Debt instruments at fair value through other comprehensive income IAS (da), IG 6; IAS 1.IG6; IFRS ; Annex V.Part -63 Valuation gains or. losses taken to equity IFRS (a)(ii); IAS 1.IG6; IFRS Transferred to profit or loss IAS , IAS -95, IAS 1.IG6; IFRS ; Annex V.Part Other reclassifications IFRS 5.IG Example 12;IFRS ; Annex V.Part -65 Non-current assets and disposal groups held for sale IFRS Valuation gains or. losses taken to equity IFRS Transferred to profit or loss IAS , 92-95; IFRS Other reclassifications IFRS 5.IG Example 12 Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates IAS 1.IG6; IAS Income tax relating to items that may be reclassified to profit or. loss IAS (b), IG6; Annex V.Part Total comprehensive income for the year IAS , 81A(a), IG6 Attributable to minority interest [Non-controlling interest] IAS (b)(i), IG6 Attributable to owners of the parent IAS (b)(ii), IG6EN.   3. Statement of comprehensive income References National GAAP compatible IFRS Current period Profit or. loss for the year IAS , IG6 Other comprehensive income IAS , IG6 Items that will not be reclassified to profit or loss IAS 1.82A(a)(i) Tangible assets IAS , IG6; IAS -40 Intangible assets IAS ; IAS -86 Actuarial gains or. losses on defined benefit pension plans IAS , IG6; IAS (c) Non-current assets and disposal groups held for sale IFRS Share of other recognised income and expense of entities accounted for using the equity method IAS 1.IG6; IAS Fair value changes of equity instruments measured at fair value through other comprehensive income IAS (d) Gains or. losses from hedge accounting of equity instruments at fair value through other comprehensive income, net IFRS ;.; IFRS 7.24C; Annex V.Part Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] IFRS ;.(b); Annex V.Part Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] IFRS ;.(a); Annex V.Part Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk IAS (f) Income tax relating to items that will not be reclassified IAS (b); Annex V.Part Items that may be reclassified to profit or loss IAS 1.82A(a)(ii) Hedge of net investments in foreign operations [effective portion] IFRS (a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part Valuation gains or. losses taken to equity IAS 1.IG6;IFRS (a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58EN  . References National GAAP compatible IFRS Current period Transferred to profit or loss IAS , 92-95; IAS -49; IFRS ; Annex V.Part Other reclassifications Annex V.Part Foreign currency translation IAS , IG6; IAS (b) Translation gains or. losses taken to equity IAS , 38-47 Transferred to profit or loss IAS , 92-95; IAS -49 Other reclassifications Annex V.Part Cash flow hedges [effective portion] IAS , IG6; IAS (a)-96 IFRS (b); IFRS 7.24C(b)(i);.24E(a); Valuation gains or. losses taken to equity IAS (e),IG6; IFRS (a)(b)(d); IFRS 7.24C(b)(i),. 24E(a) Transferred to profit or loss IAS , 92-95, IG6; IFRS (d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part Transferred to initial carrying amount of hedged items IAS 1.IG6;IFRS (d)(i) Other reclassifications Annex V.Part Hedging instruments [not designated elements] IAS (g)(h);IFRS ,.;IFRS 7.24E (b)(c); Annex V.Part Valuation gains or. losses taken to equity IAS (g)(h);IFRS ,.;IFRS 7.24E (b)(c) Transferred to profit or loss IAS (g)(h);IFRS ,.;IFRS 7.24E(b)(c); Annex V.Part Other reclassifications Annex V.Part Debt instruments at fair value through other comprehensive income IAS (da), IG 6; IAS 1.IG6; IFRS ; Annex V.Part -63EN.   References National GAAP compatible IFRS Current period Valuation gains or. losses taken to equity IFRS (a)(ii); IAS 1.IG6; IFRS Transferred to profit or loss IAS , IAS -95, IAS 1.IG6; IFRS ; Annex V.Part Other reclassifications IFRS 5.IG Example 12;IFRS ; Annex V.Part -65 Non-current assets and disposal groups held for sale IFRS Valuation gains or. losses taken to equity IFRS Transferred to profit or loss IAS , 92-95; IFRS Other reclassifications IFRS 5.IG Example 12 Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates IAS 1.IG6; IAS Income tax relating to items that may be reclassified to profit or. loss IAS (b), IG6; Annex V.Part Total comprehensive income for the year IAS , 81A(a), IG6 Attributable to minority interest [Non-controlling interest] IAS (b)(i), IG6 Attributable to owners of the parent IAS (b)(ii), IG6  3. STATEMENT OF COMPREHENSIVE INCOME (3) 57. ‘Gains or. losses from hedge accounting of equity instruments at fair value through other comprehensive income’ shall include the change in the accumulated hedge ineffectiveness in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income. The change in accumulated hedge ineffectiveness reported in this row shall be the difference between the changes in the variation of the fair value of the equity instrument reported in ‘Fair value changes of equity instruments measured at fair value through other comprehensive income (hedged item)’ and the changes in the variation of the fair value of the hedging derivative reported in ‘Fair value changes of equity instruments measured at fair value through other comprehensive income (hedging instrument)’. 58. ‘Hedge of net investments in foreign operations (effective portion)’ shall include the change in the accumulated foreign currency translation reserve for the effective portion of both on-going and discontinued hedges of net investments in foreign operations. 59. For hedges of net investment in foreign operations and cash flow hedges, the respective amounts reported in ‘Transferred to profit or loss’ shall include amounts transferred because the hedged flows have occurred and are no longer expected to occur.EN.  L 97/ 60. ‘Hedging instruments (not designated elements)’ shall include changes in the accumulated changes in fair value of all of the following where they are not designated as a hedging component: (a) time value of options; (b) forward elements of forward contracts; (c) foreign exchange basis spread of financial instruments. 61. For options, the amounts reclassified to profit or loss and reported in ‘Transferred to profit or loss’ shall include reclassifications due to options that hedge a transaction-related hedged item and options that hedge a time-period related hedge item. 62. ‘Debt instruments at fair value through other comprehensive income’ shall include gains or losses on debt instruments measured at fair value through other comprehensive income other than impairment gains or losses and foreign exchange gains and losses, that shall respectively be reported in ‘(Impairment or. reversal of impairment on financial assets not measured at fair value through profit or loss)’ and in ‘Exchange differences (gain or. loss), net’ in template 2. ‘Transferred to profit or loss’ in particular shall include the transfer to profit or loss due to derecognition or reclassification into the fair value through profit or loss measurement category. 63. Where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category (IFRS ), the gains or losses arising due to the reclassification shall be reported in ‘Debt instruments at fair value through other comprehensive income’. 64. Where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category (IFRS ) or into the amortised cost measurement category (IFRS ), the reclassified cumulative gains and losses previously recognised in other comprehensive income shall be respectively reported in ‘Transferred to profit or loss’ and in ‘Other reclassifications’, adjusting in the latter case the carrying amount of the financial asset. 65. For all components of the other comprehensive income, ‘Other reclassifications’ shall include transfers other than the reclassifications from the other comprehensive income to the profit or loss or to the initial carrying amount of hedged items in the case of cash flow hedges. 66. Under IFRS ‘Income tax relating to items that will not be reclassified’ and ‘Income tax relating to items that may be reclassified to profit or. loss’ (IAS (b), IG6) shall be reported as separate line items.