Article 27 Vertical layout

Interest receivable and similar income, showing separately that arising from fixed-income securities

Interest payable and similar charges

Income from securities:

1. (a)

   Income from shares and other variable-yield securities

2. (b)

   Income from participating interests

3. (c)

   Income from shares in affiliated undertakings

Commissions receivable

Commissions payable

Net profit or net loss on financial operations

Other operating income

General administrative expenses:

1. (a)

   Staff costs, showing separately:

   • wages and salaries

   • social security costs, with a separate indication of those relating to pensions

2. (b)

   Other administrative expenses

Value adjustments in respect of Assets items 9 and 10

Other operating charges

Value adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments

Value re-adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments

Value adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings

Value re-adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings

Tax on profit or loss on ordinary activities

Profit or loss on ordinary activities after tax

Extraordinary income

Extraordinary charges

Extraordinary profit or loss

Tax on extraordinary profit or loss

Extraordinary profit or loss after tax

Other taxes not shown under the preceeding items

Profit or loss for the financial year