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8.4. Rest
9. Net exchange differences
10. Other operating income
10.1. Income on insurance and reinsurance contracts
10.2. Financial income from non-financial services
10.3. Rest of other operating income
11. Other operating expenses
11.1 Expenses on insurance and reinsurance contracts
11.2. Changes in inventories
11.3. Rest of other operating expenses
B) GROSS INCOME
12. Administration expenses
12.1. Personnel expenses
12.2. Other administrative expenses
13. Depreciation and amortization
14. Provisioning expense (net)
15. Impairment losses on financial assets (net)
15.1. Loans and receivables
15.2. Other financial instruments not at fair value through profit or loss
C) NET OPERATING INCOME
16. Impairment losses on other assets (net)
16.1. Goodwill and other intangible assets
16.2. Other assets
17. Gains (losses) on derecognized assets not classified as non-current assets
held for sale
18. Negative goodwill
19. Gains (losses) in non-current assets held for sale not classified as
discontinued operations
D) INCOME BEFORE TAX
20. Income tax
21. Mandatory transfer to welfare funds
(only Savings Banks and Coop.)
E) INCOME FROM CONTINUING TRANSACTIONS
22. Income from discontinued transactions (net)
F) NET INCOME
F1) Net Income attributed to parent company
F2) Net income attributed to non-controlling interests