Article 27
Vertical layout 1. Interest receivable and similar income, showing separately that arising from fixed-income securities 2. Interest payable and similar charges 3. Income from securities: (a) Income from shares and other variable-yield securities (b) Income from participating interests (c) Income from shares in affiliated undertakings 4. Commissions receivable 5. Commissions payable 6. Net profit or net loss on financial operations 7. Other operating income 8. General administrative expenses: (a) Staff costs, showing separately: - wages and salaries - social security costs, with a separate indication of those relating to pensions (b) Other administrative expenses 9. Value adjustments in respect of Assets items 9 and 10 10. Other operating charges 11. Value adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments. 12. Value re-adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments. 13. Value adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings 14. Value re-adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings 15. Tax on profit or loss on ordinary activities 16. Profit or loss on ordinary activities after tax 17. Extraordinary income 18. Extraordinary charges 19. Extraordinary profit or loss 20. Tax on extraordinary profit or loss 21. Extraordinary profit or loss after tax 22. Other taxes not shown under the preceeding items 23. Profit or loss for the financial year