EN  . 16. Breakdown of selected statement of profit or loss items Interest income and expenses by instrument and counterparty sector References Current period Income Expenses Annex V.Part , 189 Annex V.Part , 190 Derivatives -Trading IFRS 9.Appendix A,. BA.1,. BA.6; Annex V.Part of which: interest income from derivatives in economic hedges Annex V.Part Debt securities Annex V.Part , 44(b) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Central banks Annex V.Part (a) General governments Annex V.Part (b) Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) of which: lending for house purchase Annex V.Part (b), 194i of which: credit for consumption Annex V.Part (a), 194i Other assets Annex V.Part Deposits ECB//33 Annex 2.Part ; Annex V.Part Central banks Annex V.Part (a) General governments Annex V.Part (b)EN.   References Current period Income Expenses Annex V.Part , 189 Annex V.Part , 190 Credit institutions Annex V.Part (c) Other financial corporations Annex V.Part (d) Non-financial corporations Annex V.Part (e) Households Annex V.Part (f) Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -34, Part Derivatives - Hedge accounting, interest rate risk Annex V.Part Other Liabilities Annex V.Part -41 INTEREST IAS of which: interest-income on credit impaired financial assets IFRS ;. B5.; Annex V.Part of which: interest from leases IFRS (a), 49, Annex V.Part 2.194ii Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument References Current period Annex V. Part -196 Debt securities Annex V.Part Loans and advances Annex V.Part Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41 GAINS OR. LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET Annex V.Part 2.45EN  . Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument References Current period Annex V. Part -198 Derivatives IFRS 9.Appendix A,. BA.1,. BA.7(a) of which: Economic hedges with use of the fair value option IFRS ; IFRS (d); Annex V.Part Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part Short positions IFRS 9.BA.7(b) Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41 GAINS OR. LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET IFRS 9.Appendix A,. BA.6;IFRS (a)(i) of which: gains and losses due to the reclassification of assets at amortised cost IFRS ; annex V.Part Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk References Current period Interest rate instruments and related derivatives Annex V.Part (a) Equity instruments and related derivatives Annex V.Part (b) Foreign exchange trading and derivatives related with foreign exchange and gold Annex V.Part (c) Credit risk instruments and related derivatives Annex V.Part (d) Derivatives related with commodities Annex V.Part (e) Other Annex V.Part (f) GAINS OR. LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET IFRS (a)(i)EN.   Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument References Current period Annex V.Part Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part GAINS OR. LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET IFRS (a)(i) of which: gains and losses due to the reclassification of assets at amortised cost IFRS ; Annex V.Part Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument References Current period Changes in fair value due to credit risk Annex V.Part Annex V.Part Debt securities Annex V.Part Loans and advances Annex V.Part Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41 GAINS OR. LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET IFRS (a)(i) of which: gains or. losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net IFRS ;IFRS 7.24G(b); Annex V.Part of which: gains or. losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net IFRS ; IFRS (a)(i); Annex V.Part 2.204EN  . Gains or losses from hedge accounting References Current period Annex V.Part Fair value changes of the hedging instrument [including discon tinuation] IFRS 7.24A(c);IFRS 7.24C(b)(vi) Fair value changes of the hedged item attributable to the hedged risk IFRS ;. ;. B6.; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part Ineffectiveness in profit or loss from cash flow hedges IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi) Ineffectiveness in profit or loss from hedges of net investments in foreign operations IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi) GAINS OR. LOSSES FROM HEDGE ACCOUNTING, NET Impairment on non-financial assets References Current period Additions Reversals Accumulated impairment Annex V.Part Annex V.Part Impairment or. reversal of impairment of investments in subsidaries, joint ventures and associates IAS -43 Subsidiaries IFRS 10 Appendix A Joint ventures IAS Associates IAS Impairment or. reversal of impairment on non- financial assets IAS (a),(b) Property, plant and equipment IAS (e)(v-vi) Investment properties IAS (d)(v)EN.   References Current period Additions Reversals Accumulated impairment Annex V.Part Annex V.Part Goodwill IAS 36.10b; IAS - 99, 124; IFRS 3 Appendix B67(d)(v) Other intangible assets IAS (e)(iv)(v) Other IAS (a),(b) TOTAL Other administrative expenses References National GAAP compatible IFRS Current period Expenses Information Technology expenses Annex V.Part 2.208i IT outsourcing Annex V.Part 2.208i- 208ii IT expenses other than IT outsourcing expenses Annex V.Part 2.208i Taxes and duties (other) Annex V.Part 2.208iii Consulting and professional services Annex V.Part 2.208iv Advertising, marketing and communication Annex V.Part 2.208v Expenses related to credit risk Annex V.Part 2.208vi Litigation expenses not covered by provisions Annex V.Part 2.208vii Real estate expenses Annex V.Part 2.208viii Leasing expenses Annex V.Part 2.208ix Other admininstrative expenses - Rest Annex V.Part 2.208x OTHER ADMINISTRATIVE EXPENSESEN.  L 97/ 16. Breakdown of selected statement of profit or loss items Interest income and expenses by instrument and counterparty sector References National GAAP based on BAD References National GAAP compatible IFRS Current period Income Expenses Annex V.Part , 189 Annex V.Part , 190 Derivatives -Trading CRR Annex II; Annex V.Part IFRS 9.Appendix A,. BA.1,. BA.6; Annex V.Part of which: interest income from derivatives in economic hedges Annex V.Part Annex V.Part Debt securities Annex V.Part , 44(b) Annex V.Part , 44(b) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Loans and advances Annex V.Part , 44(a) Annex V.Part , 44(a) Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corporations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f) of which: lending for house purchase Annex V.Part (b), 194i Annex V.Part (b), 194i of which: credit for consumption Annex V.Part (a), 194i Annex V.Part (a), 194i Other assets Annex V.Part Annex V.Part 2.5EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Current period Income Expenses Annex V.Part , 189 Annex V.Part , 190 Deposits ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Central banks Annex V.Part (a) Annex V.Part (a) General governments Annex V.Part (b) Annex V.Part (b) Credit institutions Annex V.Part (c) Annex V.Part (c) Other financial corpor ations Annex V.Part (d) Annex V.Part (d) Non-financial corporations Annex V.Part (e) Annex V.Part (e) Households Annex V.Part (f) Annex V.Part (f) Debt securities issued Annex V. Annex V.Part Other financial liabilities Annex V.Part -34, Part Annex V.Part -34, Part Derivatives - Hedge accounting, interest rate risk Annex V.Part Annex V.Part Other Liabilities Annex V.Part -41 Annex V.Part -41 INTEREST BAD art 27.Vertical layout(1), (2) IAS of which: interest-income on credit impaired financial assets IFRS ;. B5.; Annex V.Part of which: interest from leases Annex V.Part 2.194ii IFRS (a), 49, Annex V.Part 2.194ii Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument References National GAAP based on BAD References National GAAP compatible IFRS Current period Annex V. Part - 196 Equity instruments ECB//33 Annex 2.Part -5 Annex V.Part Debt securities Annex V.Part Annex V.Part Loans and advances Annex V.Part Annex V.Part 1.32EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Current period Annex V. Part - 196 Deposits ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Annex V.Part Other financial liabilities Annex V.Part -41 Annex V.Part -41 GAINS OR. LOSSES ON DERECOG NITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET BAD art 27.Vertical layout(6); Annex V.Part Annex V.Part Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument References National GAAP based on BAD References National GAAP compatible IFRS Current period Annex V. Part - 198 Derivatives IFRS 9.Appendix A,. BA.1,. BA.7(a) of which: Economic hedges with use of the fair value option IFRS ; IFRS (d); Annex V.Part Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part Short positions IFRS 9.BA.7(b) Deposits ECB//33 Annex 2.Part ; Annex V.Part 1.36EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Current period Annex V. Part - 198 Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41 GAINS OR. LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET IFRS 9.Appendix A,. BA.6;IFRS (a)(i) of which: gains and losses due to the reclassification of assets at amortised cost IFRS ; annex V.Part Derivatives CRR Annex II Equity instruments ECB//33 Annex 2.Part -5 Debt securities Annex V.Part Loans and advances Annex V.Part Short positions Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41 GAINS OR. LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET BAD art 27.Vertical layout(6); Annex V.Part Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk References National GAAP based on BAD References National GAAP compatible IFRS Current period Interest rate instruments and related derivatives Annex V.Part (a) Equity instruments and related derivatives Annex V.Part (b) Foreign exchange trading and derivatives related with foreign exchange and gold Annex V.Part (c)EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Current period Credit risk instruments and related derivatives Annex V.Part (d) Derivatives related with commod ities Annex V.Part (e) Other Annex V.Part (f) GAINS OR. LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET BAD art 27.Vertical layout(6) IFRS (a)(i) Interest rate instruments and related derivatives Annex V.Part (a) Equity instruments and related derivatives Annex V.Part (b) Foreign exchange trading and derivatives related with foreign exchange and gold Annex V.Part (c) Credit risk instruments and related derivatives Annex V.Part (d) Derivatives related with commod ities Annex V.Part (e) Other Annex V.Part (f) GAINS OR. LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET BAD art 27.Vertical layout(6) Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument References National GAAP based on BAD References National GAAP compatible IFRS Current period Annex V.Part Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part 1.32EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Current period Annex V.Part GAINS OR. LOSSES ON NON- TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET IFRS (a)(i) of which: gains and losses due to the reclassification of assets at amortised cost IFRS ; Annex V.Part Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument References National GAAP based on BAD References National GAAP compatible IFRS Current period Changes in fair value due to credit risk Annex V.Part Annex V.Part Equity instruments ECB//33 Annex 2.Part -5 IAS Debt securities Annex V.Part Annex V.Part Loans and advances Annex V.Part Annex V.Part Deposits ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Annex V.Part Other financial liabilities Annex V.Part -41 Annex V.Part -41 GAINS OR. LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET BAD art 27.Vertical layout(6) IFRS (a)(i) of which: gains or. losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net IFRS ;IFRS 7.24G(b); Annex V.Part 2.204EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Current period Changes in fair value due to credit risk Annex V.Part Annex V.Part of which: gains or. losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net IFRS ; IFRS (a)(i); Annex V.Part Equity instruments ECB//33 Annex 2.Part -5 Debt securities Annex V.Part Loans and advances Annex V.Part Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41 GAINS OR. LOSSES ON NON- TRADING FINANCIAL ASSETS AND LIABILITIES, NET BAD art 27.Vertical layout(6) Gains or losses from hedge accounting References National GAAP based on BAD Annex V.Part References National GAAP compatible IFRS Current period Annex V.Part Fair value changes of the hedging instrument [including discontinu ation] Accounting Directive art 8(1)(a), (6), (8)(a) IFRS 7.24A(c);IFRS 7.24C(b)(vi) Fair value changes of the hedged item attributable to the hedged risk Accounting Directive art 8(1)(a), (6), (8)(a) IFRS ;. ;. B6.; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part Ineffectiveness in profit or loss from cash flow hedges Accounting Directive art 8(1)(a), (6), (8)(a) IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi)EN L 97/ . References National GAAP based on BAD Annex V.Part References National GAAP compatible IFRS Current period Annex V.Part Ineffectiveness in profit or loss from hedges of net investments in foreign operations Accounting Directive art 8(1)(a) IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi) GAINS OR. LOSSES FROM HEDGE ACCOUNTING, NET Accounting Directive art 8(1)(a), (6), (8)(a) Impairment on non-financial assets References National GAAP based on BAD References National GAAP compatible IFRS Current period Additions Reversals Accumulated impairment Annex V.Part Annex V.Part Impairment or. reversal of impairment of investments in subsidaries, joint ventures and associates BAD art 27.Vertical layout(13)-(14) IAS -43 Subsidiaries IFRS 10 Appendix A Joint ventures IAS Associates IAS Impairment or. reversal of impairment on non-financial assets IAS (a),(b) 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) IAS 36.10b; IAS -99, 124; IFRS 3 Appendix B67(d)(v) Other intangible assets BAD art 27.Vertical layout(9) IAS (e)(iv)(v) Other IAS (a),(b) TOTALEN.  L 97/ Other administrative expenses References National GAAP based on BAD References National GAAP compatible IFRS Current period Expenses Information Technology expenses Annex V.Part 2.208i Annex V.Part 2.208i IT outsourcing Annex V.Part 2.208i-208ii Annex V.Part 2.208i-208ii IT expenses other than IT outsourcing expenses Annex V.Part 2.208i Annex V.Part 2.208i Taxes and duties (other) Annex V.Part 2.208iii Annex V.Part 2.208iii Consulting and professional services Annex V.Part 2.208iv Annex V.Part 2.208iv Advertising, marketing and communication Annex V.Part 2.208v Annex V.Part 2.208v Expenses related to credit risk Annex V.Part 2.208vi Annex V.Part 2.208vi Litigation expenses not covered by provisions Annex V.Part 2.208vii Annex V.Part 2.208vii Real estate expenses Annex V.Part 2.208viii Annex V.Part 2.208viii Leasing expenses Annex V.Part 2.208ix Annex V.Part 2.208ix Other admininstrative expenses - Rest Annex V.Part 2.208x Annex V.Part 2.208x OTHER ADMINISTRATIVE EXPENSES  15. BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16) 186. For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.. Interest income and expenses by instrument and counterparty sector () 187. Interest income shall be broken down in accordance with both of the following: (a) interest income on financial assets included in the accounting portfolios and other assets (including cash, cash balances at central banks and other demand deposits); (b) interest income on financial liabilities with negative effective interest rate. 188. Interest expenses shall be broken down in accordance with both of the following: (a) interest expenses on financial liabilities included in the accounting portfolios and other liabilities; (b) interest expenses on financial assets with negative effective interest rate. 189. Interest income on financial assets and on financial liabilities with a negative effective interest rate shall include interest income on derivatives held for trading, debt securities, and loans and advances, as well as on deposits, debt securities issued and other financial liabilities with a negative effective interest rate. 190. Interest expenses on financial liabilities and on financial assets with a negative effective interest rate shall include interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities, as well as on debt securities and loans and advances with a negative effective interest rate. 191. For the purpose of template , short positions shall be considered within other financial liabilities. All instruments in the various portfolios shall be taken into account except those included in the items ‘Derivatives – Hedge accounting’ not used to hedge interest rate risk.EN.  L 97/ 192. ‘Derivatives – Hedge accounting, interest rate risk’ shall include the interest income and expenses on hedging instruments where the hedged items generate interest. 193. Where the clean price is used, interest on derivatives held for trading shall include the amounts related to those derivatives held for trading which qualify as ‘economic hedges’ that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view. In such case, interest income on economic hedge derivatives shall be reported separately within interest income from trading derivatives. Time-apportioned fees or 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 shall also be reported within interest on derivatives held for trading. 194. Under IFRS, ‘Of which: interest-income on impaired financial assets’ means interest income on credit-impaired financial assets, including purchased or originated credit-impaired financial assets where the latter are considered as non-performing in accordance with paragraph 215 of this Part. Under national GAAP under BAD, it shall include interest income on assets impaired with a specific impairment allowance for credit risk. 194i. ‘Of which: credit for consumption’ and ‘of which: lending for house purchase’ shall reflect the income and expenses on loans and advances as described in paragraph 88of this Part. 194ii. ‘Of which: interest from leases’ shall reflect the lessor’s interest income on the lease receivable (finance leases) and the lessee’s interest expenses on the lease liability respectively.. Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument () 195. Gains and losses on derecognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be broken down by type of financial instrument and by accounting portfolio. For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported. The net amount represents the difference between realised gains and realised losses. 196. Template shall apply under IFRS to financial assets and liabilities at amortised cost, and debt instruments measured at fair value through other comprehensive income. Under national GAAP based on BAD, template shall apply to financial assets measured at cost-based method, at fair value through equity, and in accordance with measurement methods such as the lower of cost or market. Gains and losses of financial instruments classified as trading under the relevant national GAAP based on BAD shall not be reported in this template regardless of the valuation rules applicable for those instruments.. Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument () 197. Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the financial instrument. 198. Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coins, shall be included as trading gains and losses. Gains and losses from precious metal trading or derecognition and re-measurement shall not be included in trading gains and losses but in ‘Other operating income’ or ‘Other operating expense’ in accordance with paragraph 316 of this Part.EN L 97/ . 199. The item ‘Of which: economic hedges with use of the fair value option’ shall include only gains and losses on credit derivatives measured at fair value through profit or loss and used to manage the credit risk of all or part of a financial instrument that is designated at fair value through profit or loss at that occasion in accordance with IFRS. Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio and into the fair value through profit or loss accounting portfolio or into the held for trading portfolio (IFRS ) shall be reported in ‘Of which: gains and losses due to the reclassification of assets at amortised cost’.. Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk () 200. Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by type of risk. Each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the underlying risk (interest rate, equity, foreign exchange, credit, commodity and other) associated with the exposure, including related derivatives. Gains and losses from exchange differences shall be included in the item in which the rest of gains and losses arising from the converted instrument are included. Gains and losses on financial assets and financial liabilities other than derivatives shall be included in the risk categories as follows: (a) interest rate: including trading of loans and advances, deposits and debt securities (held or issued); (b) equity: including trading of shares, quotas of UCITS and other equity instruments; (c) foreign exchange trading: including exclusively trading on foreign exchanges; (d) credit risk: including trading of credit link notes; (e) commodities: this item shall include only derivatives because gains and losses on commodities held with trading intent shall be reported under ‘Other operating income’ or ‘Other operating expense’ in accordance with paragraph 316of this Part; (f) other: including trading of financial instruments, which cannot be classified in other breakdowns.. Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument () 201. Gains and losses on non-trading financial assets mandatorily at fair value through profit or loss shall be broken down by type of instrument. Each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the financial instrument. 202. Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio and into the non-trading financial assets mandatorily at fair value through profit or loss accounting portfolio (IFRS ) shall be reported in ‘Of which: gains and losses due to the reclassification of assets at amortised cost’.. Gains or losses on financial assets and liabilities designated at fair value to profit or loss by instrument () 203. Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument. Institutions shall report the net realised and unrealised gains or losses and the amount of change in fair value of financial liabilities in the period due to changes in the credit risk (own credit risk of the borrower or issuer) where own credit risk is not reported within other compre hensive income.EN.  L 97/ 204. Where a credit derivative measured at fair value is used to manage the credit risk of all or part of a financial instrument that is designated at fair value through profit or loss at that occasion, the gains or losses of the financial instrument upon that designation shall be reported in ‘Of which: gains or. losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net’. Subsequent fair value gains or losses on those financial instruments shall be reported in ‘Of which: gains or. losses after the designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net’.. Gains or losses from hedge accounting () 205. All gains and losses from hedge accounting, except interest income or expense where the clean price is used, shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations. Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item. Gains and losses on hedging instruments shall not include gains and losses related to elements of the hedging instruments that are not designated as hedging instruments in accordance with IFRS. Those hedging instruments that are not designated shall be reported in accordance with paragraph 60of this Part. Gains and losses from hedge accounting shall also include gains and losses on hedges of a group of items with offsetting risk positions (hedges of a net position). 206. ‘Fair value changes of the hedged item attributable to the hedged risk’ shall include gains and losses on hedged items where the items are debt instruments measured at fair value through other comprehensive income in accordance with IFRS A (IFRS ). 207. Under national GAAP based on BAD, the breakdown by type of hedges as provided for in this template shall be reported to the extent the breakdown is compatible with the applicable accounting requirements.. Impairment on non-financial assets () 208. ‘Additions’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses. ‘Reversals’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in the recognition of net income.. Other Administrative Expenses () 208i. ‘Information Technology expenses’ shall be the expenses made to deliver IT-enabled business processes, application services and infrastructure solutions for business outcomes, including costs related to the creation and maintenance of IT systems and excluding compensation for IT specialists on the institution’s payroll which shall be reported under staff expenses. 208ii. Among the Information Technology expenses, ‘IT outsourcing’ shall mean IT expenses related to the use of external service providers. It shall not include expenses related to (i) pure staff services (agency staff) to the extent that the institution just hires staff temporarily and keeps full control of the delivered services and (ii) purely standardised operational hardware/software maintenance contracts on merely purchased assets. 208iii. ‘Taxes and duties (other)’shall include taxes and duties other than (i) taxes related to profit or loss taxes and (ii) taxes and duties from discontinued operations. This item includes taxes and duties such as taxes levied on goods and services and the duties paid by the institution. 208iv. ‘Consulting and professional services’ shall mean expenses made to get expert or strategic advice.EN L 97/ . 208v. ‘Advertising, marketing and communication’ shall include expenses related to marketing communications activities such as advertising, direct or online marketing, and events. 208vi. ‘Expenses related to credit risk’ shall mean administrative expenses in the context of credit events, such as expenses incurred in respect of taking possession of collateral or legal proceedings. 208vii. ‘Litigation expenses not covered by provisions’ shall mean litigation expenses not related to credit risk that were not covered by an associated provision. 208viii. ‘Real estate expenses’ shall mean expenses for repairs and maintenance that do not improve the use or prolong the useful life of the real estate, as well as utility expenses (water, electricity and heating). 208ix. Under IFRS, ‘leasing expenses’ shall comprise expenses of the lessee due to short-term leases and leases of assets of low value as referred to IFRS and. Under national GAAP, leasing expenses shall comprise expenses of the lessee, where the accounting standard envisages the treatment of lease payments as expenses. 208x. ‘Other administrative expenses – Rest’ shall include all the remaining components of ‘other administrative expenses’, such as supervisory fees or bank levies, administrative and logistic services, postage and transport of documents, surveillance and security services, money counting services and transport. Cash contributions to resolution funds and deposit guarantee schemes shall not be reported in this category since they are reported in a separate row of template 2.
45 Breakdown of selected items of statement of profit or loss Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio References Current period Changes in fair value due to credit risk Annex V.Part Financial assets designated at fair value through profit or loss IFRS (a)(i); IFRS Financial liabilities designated at fair value through profit or loss IFRS (a)(i); IFRS GAINS OR. LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS IFRS (a)(i)EN  . Gains or losses on derecognition of non-financial assets References Current period Annex V.Part Property, Plant and Equipment IAS , 71 Investment property IAS ; IAS (a), 98(d) Intangible assets IAS -115A; IAS (a) Other assets IAS (a) GAINS OR. LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS IAS Other operating income and expenses References Income Expenses Changes in fair value in tangible assets measured using the fair value model IAS (d); Annex V.Part Investment property IAS (f); Annex V.Part Operating Leases other than investment property IFRS ,82; Annex V.Part Other Annex V.Part OTHER OPERATING INCOME OR EXPENSES Annex V.Part -316EN L 97/  45 Breakdown of selected items of statement of profit or loss Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio References National GAAP based on BAD References National GAAP compatible IFRS Current period Changes in fair value due to credit risk Annex V.Part Financial assets designated at fair value through profit or loss IFRS (a)(i); IFRS Financial liabilities designated at fair value through profit or loss IFRS (a)(i); IFRS GAINS OR. LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS BAD art 27.Vertical layout(6) IFRS (a)(i) Gains or losses on derecognition of non-financial assets References National GAAP based on BAD References National GAAP compatible IFRS Current period Annex V.Part Property, Plant and Equipment IAS , 71 Investment property IAS ; IAS (a), 98(d)EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Current period Annex V.Part Intangible assets IAS -115A; IAS (a) Other assets IAS (a) GAINS OR. LOSSES ON DERE COGNITION OF NON-FINANCIAL ASSETS IAS Other operating income and expenses References National GAAP based on BAD References National GAAP compatible IFRS Income Expenses Changes in fair value in tangible assets measured using the fair value model Annex V.Part IAS (d); Annex V.Part Investment property Annex V.Part IAS (f); Annex V.Part Operating Leases other than investment property Annex V.Part IFRS ,82; Annex V.Part Other Annex V.Part Annex V.Part OTHER OPERATING INCOME OR EXPENSES Annex V.Part - 316 Annex V.Part - 316  29. BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS (45). Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio () 312. ‘Financial liabilities designated at fair value through profit or loss’ shall only include the gains and losses due to the change in the own credit risk of issuers of liabilities designated at fair value through profit or loss where the reporting institution has chosen to recognise them in profit or loss because a recognition in other comprehensive income would create or enlarge an accounting mismatch.EN L 97/ ..  Gains or losses on derecognition of non-financial assets () 313. ‘Gains or losses on derecognition of non-financial assets’ shall be broken down by type of asset. Each line item shall include the gain or the loss on the asset that has been derecognised. ‘Other assets’ shall include other tangible assets, intangible assets and investments not reported elsewhere.. Other operating income and expenses () 314. Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses. 315. ‘Operating leases other than investment property’ shall include, for the column ‘income’ the returns obtained, and for the column ‘expenses’ the costs incurred, by the institution as lessor in its operating leasing activities other than those with assets classified as investment property. The costs for the institution as lessee shall be included in the item ‘Other administrative expenses’. 316. Gains or losses from derecognition and re-measurements of holdings of gold, other precious metals and other commodities measured at fair value, less costs to sell, shall be reported among the items included in ‘Other operating income. Other’ or ‘Other operating expenses. Other’