{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-20/division-20.3",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-20/division-20.3.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/20/division/20.3",
  "kind": "division",
  "number": "20.3",
  "heading": "Geographical breakdown of statement of profit or loss items by location of the activities",
  "text": "References\nCurrent period\nDomestic activitivies\nNon-domestic activities\nAnnex V.Part 2.107\nAnnex V.Part 2.107\n010\n020\n010\nInterest income\nIAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21\n020\n(Interest expenses)\nIAS 1.97; Annex V.Part 2.21\n030\n(Expenses on share capital repayable on demand)\nIFRIC 2.11\n040\nDividend income\nIAS 18.35(b)(v); Annex V.Part 2.28\n050\nFee and commission income\nIFRS 7.20(c)\n060\n(Fee and commission expenses)\nIFRS 7.20(c)\n070\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)\n080\nGains or (-) losses on financial assets and liabilities held for trading, net\nIFRS 7.20(a)(i); IAS 39.55(a)\n090\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)\n100\nGains or (-) losses from hedge accounting, net\nIFRS 7.24\n110\nExchange differences [gain or (-) loss], net\nIAS 21.28, 52(a)\n130\nGains or (-) losses on derecognition of non financial assets, net\nIAS 1.34\n140\nOther operating income\nAnnex V.Part 2.141-143\n150\n(Other operating expenses)\nAnnex V.Part 2.141-143\n155\nTOTAL OPERATING INCOME, NET\n160\n(Administrative expenses)\n170\n(Depreciation)\nIAS 1.102, 104\n180\n(Provisions or (-) reversal of provisions)\nIAS 37.59, 84; IAS 1.98(b)(f)(g)\n190\n(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)\nIFRS 7.20(e)\n200\n(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)\nIAS 28.40-43\n210\n(Impairment or (-) reversal of impairment on non-financial assets)\nIAS 36.126(a)(b)\n220\nNegative goodwill recognised in profit or loss\nIFRS 3.Appendix B64(n)(i)\n230\nShare of the profit or (-) loss of investments in subsidaries, joint ventures and associates\nIAS 1.82(c)\n240\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\n250\nPROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS\nIAS 1.102, IG 6; IFRS 5.33 A\n260\n(Tax expense or (-) income related to profit or loss from continuing operations)\nIAS 1.82(d); IAS 12.77\n270\nPROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS\nIAS 1, IG 6\n280\nProfit or (-) loss after tax from discontinued operations\nIAS 1.82(e) ; IFRS 5.33(a), 5.33 A\n290\nPROFIT OR (-) LOSS FOR THE YEAR\nIAS 1.81A(a)",
  "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/20/division/20.3",
    "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."
}