# 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), Division 2: Statement of profit or loss

Extent: E+W+S+N.I.

References
Breakdown in table
Current period
010
010
Interest income
IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21
16
020
Financial assets held for trading
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24
030
Financial assets designated at fair value through profit or loss
IFRS 7.20(a)(i), B5(e)
040
Available-for-sale financial assets
IFRS 7.20(b); IAS 39.55(b); IAS 39.9
050
Loans and receivables
IFRS 7.20(b); IAS 39.9, 39.46(a)
060
Held-to-maturity investments
IFRS 7.20(b); IAS 39.9, 39.46(b)
070
Derivatives - Hedge accounting, interest rate risk
IAS 39.9; Annex V.Part 2.23
080
Other assets
Annex V.Part 2.25
085
Interest income on liabilities
Annex V.Part 2.25
090
(Interest expenses)
IAS 1.97; Annex V.Part 2.21
16
100
(Financial liabilities held for trading)
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24
110
(Financial liabilities designated at fair value through profit or loss)
IFRS 7.20(a)(i), B5(e)
120
(Financial liabilities measured at amortised cost)
IFRS 7.20(b); IAS 39.47
130
(Derivatives - Hedge accounting, interest rate risk)
IAS 39.9; Annex V.Part 2.23
140
(Other liabilities)
Annex V.Part 2.26
145
(Interest expense on assets)
Annex V.Part 2.26
150
(Expenses on share capital repayable on demand)
IFRIC 2.11
160
Dividend income
IAS 18.35(b)(v); Annex V.Part 2.28
170
Financial assets held for trading
IFRS 7.20(a)(i), B5(e)
180
Financial assets designated at fair value through profit or loss
IFRS 7.20(a)(i), B5(e); IAS 39.9
190
Available-for-sale financial assets
IFRS 7.20(a)(ii); IAS 39.9, 39.55(b)
200
Fee and commission income
IFRS 7.20(c)
22
210
(Fee and commission expenses)
IFRS 7.20(c)
22
220
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net
IFRS 7.20(a) (ii-v); Annex V.Part 2.97
16
230
Available-for-sale financial assets
IFRS 7.20(a)(ii); IAS 39.9, 39.55(b)
240
Loans and receivables
IFRS 7.20(a)(iv); IAS 39.9, 39.56
250
Held-to-maturity investments
IFRS 7.20(a)(iii); IAS 39.9, 39.56
260
Financial liabilities measured at amortised cost
IFRS 7.20(a)(v); IAS 39.56
270
Other
280
Gains or (-) losses on financial assets and liabilities held for trading, net
IFRS 7.20(a)(i); IAS 39.55(a)
16
290
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
IFRS 7.20(a)(i); IAS 39.55(a)
16, 45
300
Gains or (-) losses from hedge accounting, net
IFRS 7.24; Annex V.Part 2.30
16
310
Exchange differences [gain or (-) loss], net
IAS 21.28, 52 (a)
330
Gains or (-) losses on derecognition of non financial assets, net
IAS 1.34
45
340
Other operating income
Annex V.Part 2.141-143
45
350
(Other operating expenses)
Annex V.Part 2.141-143
45
355
TOTAL OPERATING INCOME, NET
360
(Administrative expenses)
370
(Staff expenses)
IAS 19.7; IAS 1.102, IG 6
44
380
(Other administrative expenses)
390
(Depreciation)
IAS 1.102, 104
400
(Property, Plant and Equipment)
IAS 1.104; IAS 16.73(e)(vii)
410
(Investment Properties)
IAS 1.104; IAS 40.79(d)(iv)
420
(Other intangible assets)
IAS 1.104; IAS 38.118(e)(vi)
430
(Provisions or (-) reversal of provisions)
IAS 37.59, 84; IAS 1.98(b)(f)(g)
43
440
(Commitments and guarantees given)
450
(Other provisions)
460
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
IFRS 7.20(e)
16
470
(Financial assets measured at cost)
IFRS 7.20(e); IAS 39.66
480
(Available- for-sale financial assets)
IFRS 7.20(e); IAS 39.67
490
(Loans and receivables
IFRS 7.20(e); IAS 39.63
500
(Held to maturity investments)
IFRS 7.20(e); IAS 39.63
510
(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)
IAS 28.40-43
16
520
(Impairment or (-) reversal of impairment on non-financial assets)
IAS 36.126(a)(b)
16
530
(Property, plant and equipment)
IAS 16.73(e)(v-vi)
540
(Investment properties)
IAS 40.79(d)(v)
550
(Goodwill)
IFRS 3.Appendix B67(d)(v); IAS 36.124
560
(Other intangible assets)
IAS 38.118 (e)(iv)(v)
570
(Other)
IAS 36.126 (a)(b)
580
Negative goodwill recognised in profit or loss
IFRS 3.Appendix B64(n)(i)
590
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates
IAS 1.82(c)
600
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations
IFRS 5.37; Annex V.Part 2.27
610
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS
IAS 1.102, IG 6; IFRS 5.33 A
620
(Tax expense or (-) income related to profit or loss from continuing operations)
IAS 1.82(d); IAS 12.77
630
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
IAS 1, IG 6
640
Profit or (-) loss after tax from discontinued operations
IAS 1.82(e); IFRS 5.33(a), 5.33 A
650
Profit or (-) loss before tax from discontinued operations
IFRS 5.33(b)(i)
660
(Tax expense or (-) income related to discontinued operations)
IFRS 5.33 (b)(ii),(iv)
670
PROFIT OR (-) LOSS FOR THE YEAR
IAS 1.81A(a)
680
Attributable to minority interest [non-controlling interests]
IAS 1.83(a)(i)
690
Attributable to owners of the parent
IAS 1.81B (b)(ii)

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.