Enumeration | Definition |
---|---|
(Administrative expenses) | FINREP F2 row 360 |
(Depreciation) | FINREP F2 row 390 |
(Expenses on share capital repayable on demand) | FINREP F2 row 150, to be reported as a positive number |
(Fee and commission expenses) | FINREP F2 row 210, to be reported as a positive number |
(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) | FINREP F2 row 510 |
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | FINREP F2 row 460 |
(Impairment or (-) reversal of impairment on non-financial assets) | FINREP F2 row 520 |
(Interest expense) | FINREP F2 row 090 |
(Other operating expenses) | FINREP F2 row 350 |
(Provisions or (-) reversal of provisions) | FINREP F2 row 430 |
(Tax expense or (-) income related to profit or loss from continuing operations) | FINREP F2 row 620 |
Dividend income | FINREP F2 row 160 |
Exchange differences [gain or (-) loss], net | FINREP F2 row 310 |
Fee and commission income | FINREP F2 row 200 |
Gains or (-) losses from hedge accounting, net | FINREP F2 row 300 |
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | FINREP F2 row 220 |
Gains or (-) losses on derecognition of non financial assets other than held for sale, net | FINREP F2 row 330 |
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | FINREP F2 row 290 |
Gains or (-) losses on financial assets and liabilities held for trading, net | FINREP F2 row 280 |
Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net | FINREP F2 row 287 |
Interest income | FINREP F2 row 010 |
Modification gains or (-) losses, net | FINREP F2 row 425 |
Negative goodwill recognised in profit or loss | FINREP F2 row 580 |
Other operating income | FINREP F2 row 340 |
Profit or (-) loss after tax from continuing operations | FINREP F2 row 630 |
Profit or (-) loss after tax from discontinued operations | FINREP F2 row 640 |
Profit or (-) loss before tax from continuing operations | FINREP F2 row 610 |
Profit or (-) loss for the year | FINREP F2 row 670 |
Profit or (-) loss from Non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | FINREP F2 row 600 |
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method | FINREP F2 row 590 |
TOTAL OPERATING INCOME, NET | FINREP F2 row 355 |