Division 31.2 Related parties: expenses and income generated by transactions with
United Kingdom
| References | Current period | ||||||
|---|---|---|---|---|---|---|---|
| Parent and entities with joint control or significant influence | Subsidiaries and other entities of the same group | Associates and joint ventures | Key management of the institution or its parent | Other related parties | |||
| IAS 24.19(a),(b) | IAS 24.19(c) | IAS 24.19(d),(e) | IAS 24.19(f) | IAS 24.19(g) | |||
| Annex V.Part 2.120 | 010 | 020 | 030 | 040 | 050 | ||
| 010 | Interest income | IAS 24.18(a); IAS 18.35(b)(iii); Annex V.Part 2.21 | |||||
| 020 | Interest expenses | IAS 24.18(a); IAS 1.97; Annex V.Part 2.21 | |||||
| 030 | Dividend income | IAS 24.18(a); IAS 18.35(b)(v); Annex V.Part 2.28 | |||||
| 040 | Fee and commission income | IAS 24.18(a); IFRS 7.20(c) | |||||
| 050 | Fee and commission expenses | IAS 24.18(a); IFRS 7.20(c) | |||||
| 060 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss | IAS 24.18(a) | |||||
| 070 | Gains or (-) losses on derecognition of non-financial assets | IAS 24.18(a); Annex V.Part 2.122 | |||||
| 080 | Increase or (-) decrease during the period in accumulated impairment, accumulated fair value changes due to credit risk and provisions for non-performing debt instruments, guarantees and commitments | IAS 24.18(d) | |||||