# 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 20.3: Geographical breakdown of statement of profit or loss items by location of the activities

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

References
Current period
Domestic activitivies
Non-domestic activities
Annex V.Part 2.107
Annex V.Part 2.107
010
020
010
Interest income
IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21
020
(Interest expenses)
IAS 1.97; Annex V.Part 2.21
030
(Expenses on share capital repayable on demand)
IFRIC 2.11
040
Dividend income
IAS 18.35(b)(v); Annex V.Part 2.28
050
Fee and commission income
IFRS 7.20(c)
060
(Fee and commission expenses)
IFRS 7.20(c)
070
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)
080
Gains or (-) losses on financial assets and liabilities held for trading, net
IFRS 7.20(a)(i); IAS 39.55(a)
090
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)
100
Gains or (-) losses from hedge accounting, net
IFRS 7.24
110
Exchange differences [gain or (-) loss], net
IAS 21.28, 52(a)
130
Gains or (-) losses on derecognition of non financial assets, net
IAS 1.34
140
Other operating income
Annex V.Part 2.141-143
150
(Other operating expenses)
Annex V.Part 2.141-143
155
TOTAL OPERATING INCOME, NET
160
(Administrative expenses)
170
(Depreciation)
IAS 1.102, 104
180
(Provisions or (-) reversal of provisions)
IAS 37.59, 84; IAS 1.98(b)(f)(g)
190
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
IFRS 7.20(e)
200
(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)
IAS 28.40-43
210
(Impairment or (-) reversal of impairment on non-financial assets)
IAS 36.126(a)(b)
220
Negative goodwill recognised in profit or loss
IFRS 3.Appendix B64(n)(i)
230
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates
IAS 1.82(c)
240
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
250
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS
IAS 1.102, IG 6; IFRS 5.33 A
260
(Tax expense or (-) income related to profit or loss from continuing operations)
IAS 1.82(d); IAS 12.77
270
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
IAS 1, IG 6
280
Profit or (-) loss after tax from discontinued operations
IAS 1.82(e) ; IFRS 5.33(a), 5.33 A
290
PROFIT OR (-) LOSS FOR THE YEAR
IAS 1.81A(a)

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/20/division/20.3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-20/division-20.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.