BAD — Council Directive 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions · version 2006-09-05 · CELEX 31986L0635 · consolidated text, no legal effect (EUR-Lex)

BAD › Article 27

Article 27 Vertical layout

official text, verbatim

(1)

Interest receivable and similar income, showing separately that arising from fixed-income securities

7 rows/cols

(2)

Interest payable and similar charges

7 rows/cols

(3)

Income from securities:

5 rows/cols

(3)(a)

Income from shares and other variable-yield securities

(3)(b)

Income from participating interests

(3)(c)

Income from shares in affiliated undertakings

(4)

Commissions receivable

5 rows/cols

(5)

Commissions payable

5 rows/cols

(6)

Net profit or net loss on financial operations

29 rows/cols

(7)

Other operating income

4 rows/cols

(8)

General administrative expenses:

4 rows/cols

(8)(a)

Staff costs, showing separately:

2 rows/cols

(8)(a)—

wages and salaries

social security costs, with a separate indication of those relating to pensions

(8)(b)

Other administrative expenses

2 rows/cols

(9)

Value adjustments in respect of Assets items 9 and 10

24 rows/cols

(10)

Other operating charges

4 rows/cols

(11)

Value adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments

3 rows/cols

(12)

Value re-adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments

2 rows/cols

(13)

Value adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings

14 rows/cols

(14)

Value re-adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings

14 rows/cols

(15)

Tax on profit or loss on ordinary activities

4 rows/cols

(16)

Profit or loss on ordinary activities after tax

4 rows/cols

(17)

Extraordinary income

(18)

Extraordinary charges

(19)