GENERAL MEETING DRAFT - Bankier.pl

Part C) Consolidated Income Statement
293
>> Consolidated Financial Statements
Notes to the Consolidated Accounts
Part C – Consolidated Income Statement...................................................................................... 294
Section 1 – Interest income and expense – Items 10 and 20 .................................................... 294
Section 2 – Fee and commission income and expense – Items 40 and 50 ............................... 297
Section 3 – Dividend income and similar revenue – Item 70 ..................................................... 298
Section 4 – Gains and losses on financial assets and liabilities held for
trading – Item 80.................................................................................................... 299
Section 5 – Fair value adjustments in hedge accounting – Item 90 ........................................... 300
Section 6 – Gains (losses) on disposals/repurchases – Item 100............................................. 300
Section 7 – Gains and losses on financial assets/liabilities at fair value
through profit or loss – Item 110 ............................................................................ 301
Section 8 – Impairment losses – Item 130 ................................................................................. 302
Section 9 – Premiums earned (net) – Item 150.......................................................................... 304
Section 10 – Other income (net) from insurance activities – Item 160
Net result of the insurance business...................................................................... 305
Section 11 – Administrative costs – Item 180 ............................................................................ 306
Section 12 – Provisions – Item 190............................................................................................ 309
Section 13 – Impairments/write-backs on property, plant and equipment – Item 200............... 309
Section 14 – Impairments/write backs on intangible assets– Item 210...................................... 310
Section 15 – Other operating net income– Item 220.................................................................. 310
Section 16 – Profit (loss) of associates – Item 240 .................................................................... 311
Section 17 – Gains and losses on tangible and intangible assets measured
at fair value - Item 250........................................................................................ 312
Section 18 – Impairment of goodwill - Item 260 ......................................................................... 312
Section 19 – Gains (losses) on disposals of investments – Item 270 ........................................ 313
Section 20 – Tax expense (income) related to profit or loss from continuing
operations – Item 290......................................................................................... 314
Section 21 – Gains (losses) on non-current assets and disposal groups
held for sale net of taxes- Item 310 .................................................................... 316
Section 22 – Minorities – Item 330............................................................................................. 316
Section 23 – Other information .................................................................................................. 316
Section 24 – Earnings per share................................................................................................ 316