| FP_07.02 | ||||||
| Parent and parent entities with joint control | Subsidiaries | Associates and joint ventures | Key management of the entity or its parent | Other related parties | ||
| 010 | 020 | 030 | 040 | 050 | ||
| Interest Income | 010 | |||||
| Fees and commissions income | 020 | |||||
| Dividend income | 030 | |||||
| Realised gains on financial assets and liabilities not measured at fair value through profit or loss | 040 | |||||
| Gains on derecognition of non-financial assets | 050 | |||||
| Interest expense | 060 | |||||
| Fees and commissions expense | 070 | |||||
| Realised losses on financial assets and liabilities not measured at fair value through profit or loss | 080 | |||||
| Losses on derecognition of non-financial assets | 090 | |||||
| Expenses from current year in respect of bad or doubtful debts, guarantees and commitments | 100 | |||||
| Reversals from current year in respect of bad or doubtful debts, guarantees and commitments | 110 | |||||