{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-2.json",
  "legislation": "eur/2016/1702",
  "legislation_title": "Commission Implementing Regulation (EU) 2016/1702 of 18 August 2016 amending Implementing Regulation (EU) No 680/2014 as regards templates and instructions (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-1702",
  "path": "annex/III/division/2",
  "kind": "division",
  "number": "2",
  "heading": "Statement of profit or loss",
  "text": "References\nBreakdown in table\nCurrent period\n010\n010\nInterest income\nIAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21\n16\n020\nFinancial assets held for trading\nIFRS 7.20(a)(i), B5(e); Annex V.Part 2.24\n030\nFinancial assets designated at fair value through profit or loss\nIFRS 7.20(a)(i), B5(e)\n040\nAvailable-for-sale financial assets\nIFRS 7.20(b); IAS 39.55(b); IAS 39.9\n050\nLoans and receivables\nIFRS 7.20(b); IAS 39.9, 39.46(a)\n060\nHeld-to-maturity investments\nIFRS 7.20(b); IAS 39.9, 39.46(b)\n070\nDerivatives - Hedge accounting, interest rate risk\nIAS 39.9; Annex V.Part 2.23\n080\nOther assets\nAnnex V.Part 2.25\n085\nInterest income on liabilities\nAnnex V.Part 2.25\n090\n(Interest expenses)\nIAS 1.97; Annex V.Part 2.21\n16\n100\n(Financial liabilities held for trading)\nIFRS 7.20(a)(i), B5(e); Annex V.Part 2.24\n110\n(Financial liabilities designated at fair value through profit or loss)\nIFRS 7.20(a)(i), B5(e)\n120\n(Financial liabilities measured at amortised cost)\nIFRS 7.20(b); IAS 39.47\n130\n(Derivatives - Hedge accounting, interest rate risk)\nIAS 39.9; Annex V.Part 2.23\n140\n(Other liabilities)\nAnnex V.Part 2.26\n145\n(Interest expense on assets)\nAnnex V.Part 2.26\n150\n(Expenses on share capital repayable on demand)\nIFRIC 2.11\n160\nDividend income\nIAS 18.35(b)(v); Annex V.Part 2.28\n170\nFinancial assets held for trading\nIFRS 7.20(a)(i), B5(e)\n180\nFinancial assets designated at fair value through profit or loss\nIFRS 7.20(a)(i), B5(e); IAS 39.9\n190\nAvailable-for-sale financial assets\nIFRS 7.20(a)(ii); IAS 39.9, 39.55(b)\n200\nFee and commission income\nIFRS 7.20(c)\n22\n210\n(Fee and commission expenses)\nIFRS 7.20(c)\n22\n220\nGains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net\nIFRS 7.20(a) (ii-v); Annex V.Part 2.97\n16\n230\nAvailable-for-sale financial assets\nIFRS 7.20(a)(ii); IAS 39.9, 39.55(b)\n240\nLoans and receivables\nIFRS 7.20(a)(iv); IAS 39.9, 39.56\n250\nHeld-to-maturity investments\nIFRS 7.20(a)(iii); IAS 39.9, 39.56\n260\nFinancial liabilities measured at amortised cost\nIFRS 7.20(a)(v); IAS 39.56\n270\nOther\n280\nGains or (-) losses on financial assets and liabilities held for trading, net\nIFRS 7.20(a)(i); IAS 39.55(a)\n16\n290\nGains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net\nIFRS 7.20(a)(i); IAS 39.55(a)\n16, 45\n300\nGains or (-) losses from hedge accounting, net\nIFRS 7.24; Annex V.Part 2.30\n16\n310\nExchange differences [gain or (-) loss], net\nIAS 21.28, 52 (a)\n330\nGains or (-) losses on derecognition of non financial assets, net\nIAS 1.34\n45\n340\nOther operating income\nAnnex V.Part 2.141-143\n45\n350\n(Other operating expenses)\nAnnex V.Part 2.141-143\n45\n355\nTOTAL OPERATING INCOME, NET\n360\n(Administrative expenses)\n370\n(Staff expenses)\nIAS 19.7; IAS 1.102, IG 6\n44\n380\n(Other administrative expenses)\n390\n(Depreciation)\nIAS 1.102, 104\n400\n(Property, Plant and Equipment)\nIAS 1.104; IAS 16.73(e)(vii)\n410\n(Investment Properties)\nIAS 1.104; IAS 40.79(d)(iv)\n420\n(Other intangible assets)\nIAS 1.104; IAS 38.118(e)(vi)\n430\n(Provisions or (-) reversal of provisions)\nIAS 37.59, 84; IAS 1.98(b)(f)(g)\n43\n440\n(Commitments and guarantees given)\n450\n(Other provisions)\n460\n(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)\nIFRS 7.20(e)\n16\n470\n(Financial assets measured at cost)\nIFRS 7.20(e); IAS 39.66\n480\n(Available- for-sale financial assets)\nIFRS 7.20(e); IAS 39.67\n490\n(Loans and receivables\nIFRS 7.20(e); IAS 39.63\n500\n(Held to maturity investments)\nIFRS 7.20(e); IAS 39.63\n510\n(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)\nIAS 28.40-43\n16\n520\n(Impairment or (-) reversal of impairment on non-financial assets)\nIAS 36.126(a)(b)\n16\n530\n(Property, plant and equipment)\nIAS 16.73(e)(v-vi)\n540\n(Investment properties)\nIAS 40.79(d)(v)\n550\n(Goodwill)\nIFRS 3.Appendix B67(d)(v); IAS 36.124\n560\n(Other intangible assets)\nIAS 38.118 (e)(iv)(v)\n570\n(Other)\nIAS 36.126 (a)(b)\n580\nNegative goodwill recognised in profit or loss\nIFRS 3.Appendix B64(n)(i)\n590\nShare of the profit or (-) loss of investments in subsidaries, joint ventures and associates\nIAS 1.82(c)\n600\nProfit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations\nIFRS 5.37; Annex V.Part 2.27\n610\nPROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS\nIAS 1.102, IG 6; IFRS 5.33 A\n620\n(Tax expense or (-) income related to profit or loss from continuing operations)\nIAS 1.82(d); IAS 12.77\n630\nPROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS\nIAS 1, IG 6\n640\nProfit or (-) loss after tax from discontinued operations\nIAS 1.82(e); IFRS 5.33(a), 5.33 A\n650\nProfit or (-) loss before tax from discontinued operations\nIFRS 5.33(b)(i)\n660\n(Tax expense or (-) income related to discontinued operations)\nIFRS 5.33 (b)(ii),(iv)\n670\nPROFIT OR (-) LOSS FOR THE YEAR\nIAS 1.81A(a)\n680\nAttributable to minority interest [non-controlling interests]\nIAS 1.83(a)(i)\n690\nAttributable to owners of the parent\nIAS 1.81B (b)(ii)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/2",
    "retrieved_at": "2026-11-01T14:45:32.881051+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}