Annex V · Part 2 › 23 Related parties (31) › 23.2 Related parties: expenses and income generated by transactions with (31.2)
23.2 Related parties: expenses and income generated by transactions with (31.2)
2 paragraphs · official text, verbatim
‘Gains or losses on derecognition of other than financial assets’ shall include all the gains and losses on derecognition of non-financial assets generated by transactions with related parties. This item shall include the gains and losses on derecognition of non-financial assets, which have been generated by transactions with related parties and that are part of any of the following line items of the ‘Statement of profit or loss’:
(a) ‘Gains or losses on derecognition of investments in subsidiaries, joint ventures and associates’, where reporting under national GAAP based on BAD;
(b) ‘Gains or losses on derecognition of non-financial assets’;
(c) ‘Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’;
(d) ‘Profit or loss after tax from discontinued operations’.
‘Impairment or (-) reversal of impairment on non-performing exposures’ shall include impairment losses as defined in paragraphs 51 to 53 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part. ‘Provisions or (-) reversal of provisions on non-performing exposures’ shall include provisions as defined in paragraph 50 of this Part for off-balance sheet exposures which are non-performing as referred in paragraphs 213 to 239 of this Part.