BAD › Article 28
Article 28 Horizontal layout
official text, verbatim
Cited points not found in this text (shown as written, not located): 8
Charges
Interest payable and similar charges
Commissions payable
Net loss on financial operations
General administrative expenses:
Staff costs, showing separately:
wages and salaries
social security costs, with a separate indication of those relating to pensions
Other administrative expenses
Value adjustments in respect of Assets items 9 and 10
Other operating charges
Value adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments
Value adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings
Tax on profit or loss on ordinary activities
Profit or loss on ordinary activities after tax
Extraordinary charges
Tax on extraordinary profit or loss
Extraordinary loss after tax
Other taxes not shown under the preceding items
Profit for the financial year
Income
Interest receivable and similar income, showing separately that arising from fixed-income securities
Income from securities:
Income from shares and other variable-yield securities
Income from participating interests
Income from shares in affiliated undertakings
Commissions receivable
Net profit on financial operations
Value re-adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments
Value re-adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings
Other operating income
Profit or loss on ordinary activities after tax
Extraordinary income
Extraordinary profit after tax
Loss for the financial year