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Gewinn- und Verlustrechnung gemäß RechKredV Formblatt 3 in der Staffelform

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://www.xbrl.de/taxonomies/de-fi/role/incomeStatementStf

Concept	Order
Income statement `de-fi:isBanks`
01. Leasing income `de-fi:isBanks.leaseIncome`	0.5
1. Interest income `de-fi:isBanks.interestIncome`	1
1. Interest income, of which income from discounting liabilities and provisions `de-fi:isBanks.interestIncome.discounting`	0.3
1. Interest income, of which subject to value added tax `de-fi:isBanks.interestIncome.subjectToVat`	0.6
1. Interest income, subject to value added tax, a) from lending and money market transactions `de-fi:isBanks.interestIncome.moneyMarketTransactions`	1
1. Interest income, subject to value added tax, a) from lending and money market transactions, aa) home savings loan `de-fi:isBanks.interestIncome.moneyMarketTransactions.homeSavingsLoans`	1
1. Interest income, subject to value added tax, a) from lending and money market transactions, ab) advance financing and bridging loans `de-fi:isBanks.interestIncome.moneyMarketTransactions.interimLoans`	2
1. Interest income, subject to value added tax, a) from lending and money market transactions, ac) other home savings loans `de-fi:isBanks.interestIncome.moneyMarketTransactions.otherBuildingLoans`	3
1. Interest income, subject to value added tax, a) from lending and money market transactions, ad) other lending and money market transactions `de-fi:isBanks.interestIncome.moneyMarketTransactions.otherMoneyMarketTransactions`	4
1. Interest income, subject to value added tax, b) from fixed-income securities and registered government debt `de-fi:isBanks.interestIncome.fixedIncomeSecurities`	2
1. Interest income, subject to value added tax, c) from taxable commercial partnerships unless recognised under 3.b) `de-fi:isBanks.interestIncome.commercialPartnerships`	3
02. Leasing expenses `de-fi:isBanks.leaseExpenses`	1.5
2. Interest expenses `de-fi:isBanks.interestExpenses`	2
2. Interest expenses, of which expenses from discounting liabilities and provisions `de-fi:isBanks.interestExpenses.discounting`	0.5
2. Interest expenses, of which expenses in connection with contributions of silent partners (tax view: silent partner with passive income) `de-fi:isBanks.interestExpenses.silentPartnerContribution`	0.6
2. Interest expenses, of which expenses in connection with contributions of silent partners (tax view: silent partner with trading income) `de-fi:isBanks.interestExpenses.limitedPartnerInterests`	0.7
2. Interest expenses, of which expenses for equity-equivalent profit participating capital `de-fi:isBanks.interestExpenses.equityEquivProfitPartCap`	0.8
2. Interest expenses, of which expenses for debt-equivalent profit participating capital `de-fi:isBanks.interestExpenses.debtEquivProfitPartCap`	0.9
2. Interest expenses, a) for home loan savings deposits `de-fi:isBanks.interestExpenses.savingsDeposits`	1
2. Interest expenses, b) other interest expenses `de-fi:isBanks.interestExpenses.other`	2
2. Interest expenses, b) other interest expenses, of which expenses from discounting liabilities and provisions `de-fi:isBanks.interestExpenses.other.discounting`	1
2. Interest expenses, b) other interest expenses, of which expenses from silent partners' contribution (tax view: silent partner with passive income) `de-fi:isBanks.interestExpenses.other.silentPartnerContribution`	2
2. Interest expenses, b) other interest expenses, of which expenses from silent partners' contribution (tax view: silent partner with trade income) `de-fi:isBanks.interestExpenses.other.limitedPartnerInterests`	3
Result: 1 minus 2 `de-fi:isBanks.netInterest`	3
3. Current income `de-fi:isBanks.currIncome`	4
3. Current income, a) from shares and other variable income securities `de-fi:isBanks.currIncome.shares`	1
3. Current income, a) from shares and other variable income securities, of which in trading book `de-fi:isBanks.currIncome.shares.tradingBook`	1
3. Current income, a) from shares and other variable income securities, of which from equity funds `de-fi:isBanks.currIncome.shares.equityFund`	2
3. Current income, a) from shares and other variable income securities, of which from mixed funds `de-fi:isBanks.currIncome.shares.mixedFund`	3
3. Current income, a) from shares and other variable income securities, of which from real estate funds `de-fi:isBanks.currIncome.shares.realFund`	4
3. Current income, a) from shares and other variable income securities, of which from real estate funds (foreign focus) `de-fi:isBanks.currIncome.shares.realFundForeign`	5
3. Current income, a) from shares and other variable income securities, of which from special investment funds `de-fi:isBanks.currIncome.shares.specialInvestmentFund`	6
3. Current income, a) from shares and other variable income securities, of which from other investment funds `de-fi:isBanks.currIncome.shares.otherInvestmentFund`	7
3. Current income, b) from other long-term equity investments `de-fi:isBanks.currIncome.particip`	2
3. Current income, b) from other long-term equity investments, income from equity investments in corporations `de-fi:isBanks.currIncome.particip.corporations`	1
3. Current income, b) from other long-term equity investments, income from equity investments in corporations, of which from equity investments as banking association when eligible for tax privileges `de-fi:isBanks.currIncome.particip.corporations.bankAssociationTaxPrivileged`	0.5
3. Current income, b) from other long-term equity investments, income from equity investments in corporations, of which from domestic corporations `de-fi:isBanks.currIncome.particip.corporations.domestic`	1
3. Current income, b) from other long-term equity investments, income from equity investments in corporations, of which from domestic corporations, equity investment of not less than 15pt `de-fi:isBanks.currIncome.particip.corporations.domestic.notLessThan15pt`	1
3. Current income, b) from other long-term equity investments, income from equity investments in corporations, of which from domestic corporations, equity investment of less than 15pt but not less than 10pt `de-fi:isBanks.currIncome.particip.corporations.domestic.10to15pt`	2
3. Current income, b) from other long-term equity investments, income from equity investments in corporations, of which from domestic corporations, equity investment of less than 10pt `de-fi:isBanks.currIncome.particip.corporations.domestic.smaller10pt`	3
3. Current income, b) from other long-term equity investments, income from equity investments in corporations, of which from foreign corporations `de-fi:isBanks.currIncome.particip.corporations.foreign`	2
3. Current income, b) from other long-term equity investments, income from equity investments in corporations, of which from foreign corporations, equity investment of not less than 15pt `de-fi:isBanks.currIncome.particip.corporations.foreign.notLessThan15pt`	1
3. Current income, b) from other long-term equity investments, income from equity investments in corporations, of which from foreign corporations, equity investment of less than 15pt but not less than 10pt `de-fi:isBanks.currIncome.particip.corporations.foreign.10to15pt`	2
3. Current income, b) from other long-term equity investments, income from equity investments in corporations, of which from domestic corporations, equity investment of less than 10pt `de-fi:isBanks.currIncome.particip.corporations.foreign.smaller10pt`	3
3. Current income, b) from other long-term equity investments, income from equity investments in corporations, of which from domestic corporations, equity investment of less than 10pt, of which tax exempt under DTA `de-fi:isBanks.currIncome.particip.corporations.foreignSmaller10ptDTATaxFree`	3
3. Current income, b) from other long-term equity investments, income from equity investments in partnerships `de-fi:isBanks.currIncome.particip.partnerships`	2
3. Current income, b) from other long-term equity investments, income from other miscellaneous long-term investments, not allocable to legal form `de-fi:isBanks.currIncome.particip.other`	3
3. Current income, b) From other long-term equity investments and shares in cooperatives `de-fi:isBanks.currIncome.coop`	3
3. Current income, b) From other long-term equity investments and shares in cooperatives, income from equity investments in corporations `de-fi:isBanks.currIncome.coop.corporations`	1
3. Current income, b) From other long-term equity investments and shares in cooperatives, income from equity investments in partnerships `de-fi:isBanks.currIncome.coop.partnerships`	2
3. Current income, b) From other long-term equity investments and shares in cooperatives, income from other miscellaneous long-term equity investments, not allocable to legal form `de-fi:isBanks.currIncome.coop.other`	3
3. Current income, c) from shares in affiliated companies `de-fi:isBanks.currIncome.affil`	4
3. Current income, c) from shares in affiliated companies, income from equity investments in corporations `de-fi:isBanks.currIncome.affil.corporations`	1
3. Current income, c) from shares in affiliated companies, income from equity investments in partnerships `de-fi:isBanks.currIncome.affil.partnerships`	2
3. Current income, c) from shares in affiliated companies, income from other miscellaneous long-term equity investments, not allocable to legal form `de-fi:isBanks.currIncome.affil.other`	3
4. Income from profit pooling, profit transfer, or partial profit transfer agreements `de-fi:isBanks.earningProfSharing`	5
4. Income from profit pooling, profit transfer, or partial profit transfer agreements, profits received under profit pooling agreements `de-fi:isBanks.earningProfSharing.profPooling`	1
4. Income from profit pooling, profit transfer, or partial profit transfer agreements, profits received under profit and loss transfer or partial profit transfer agreements `de-fi:isBanks.earningProfSharing.profTransfer`	2
4. Income from profit pooling, profit transfer, or partial profit transfer agreements, profits received under profit and loss transfer or partial profit transfer agreements, profit and loss transfer `de-fi:isBanks.earningProfSharing.profTransfer.profTransfer`	1
4. Income from profit pooling, profit transfer, or partial profit transfer agreements, profits received under profit and loss transfer or partial profit transfer agreements, profit and loss transfer, compensation payments to outside shareholder `de-fi:isBanks.earningProfSharing.profTransfer.paymentsToOutsideShareholder`	2
4. Income from profit pooling, profit transfer, or partial profit transfer agreements, income from recognition of an asset-side adjustment item or reversal of a liability-side adjustment item for consolidated tax group `de-fi:isBanks.earningProfSharing.changeAdjustItem`	3
4. Income from profit pooling, profit transfer, or partial profit transfer agreements, income from an add-on capitalisation to the book value of an investment in the subsidiary of a consolidated tax group (Organgesellschaft) due to preconsolidation remittance shortfall (vororganschaftliche Minderabführung) `de-fi:isBanks.earningProfSharing.proconsoliRemittShortfall`	4
4. Income from profit pooling, profit transfer, or partial profit transfer agreements, income from preconsolidation remittance surplus (vororganschafliche Mehrabführung) `de-fi:isBanks.earningProfSharing.preconsoliRemittSurplus`	5
4. Income from profit pooling, profit transfer, or partial profit transfer agreements, loss from reversal of an asset-side adjustment item or recognition of a liability-side adjustment item for consolidated tax group `de-fi:isBanks.earningProfSharing.preconsoliLossesFromReversal`	6
5. Income from fees and commissions `de-fi:isBanks.feeIncome`	6
5. Income from fees and commissions, of which subject to value added tax `de-fi:isBanks.feeIncome.subjectToVat`	0.5
5. Income from fees and commissions, subject to value added tax, a) from contracts signed or arranged `de-fi:isBanks.feeIncome.contracts`	1
5. Income from fees and commissions, subject to value added tax, b) from loans granted after allotment of home loan savings contracts `de-fi:isBanks.feeIncome.loansAfterAllotment`	2
5. Income from fees and commissions, subject to value added tax, c) From provision and administration of advance financing and bridging loans `de-fi:isBanks.feeIncome.interimLoans`	3
5. Income from fees and commissions, subject to value added tax, d) other fee and commission income `de-fi:isBanks.feeIncome.other`	4
5. Income from fees and commissions, subject to value added tax, d) other fee and commission income, of which a) brokerage income `de-fi:isBanks.feeIncome.brokerage`	5
5. Income from fees and commissions, of which subject to value added tax, d) other fee and commission income, of which b) income from pooled brokerage fees and commissions `de-fi:isBanks.feeIncome.pooledBrokerage`	6
6. Fee and commission expenses `de-fi:isBanks.feeExpenses`	7
6. Fee and commission expenses, a) commissions for contracts signed or arranged `de-fi:isBanks.feeExpenses.contracts`	1
6. Fee and commission expenses, b) other fee and commission expenses `de-fi:isBanks.feeExpenses.other`	2
6. Fee and commission expenses, b) other fee and commission expenses, of which a) Brokerage expenses `de-fi:isBanks.feeExpenses.brokerage`	3
6. Fee and commission expenses, b) other fee and commission expenses, of which b) pooled brokerage fees and commissions expenses `de-fi:isBanks.feeExpenses.pooledBrokerage`	4
Result: 5 minus 6 `de-fi:isBanks.netFeeIncome`	8
7. Net trading income or net trading expense `de-fi:isBanks.netTradingIncome`	9
7a. Gross profit from trading goods and ancillary operations `de-fi:isBanks.grossProfitOnGoodsTrading`	10
Sales `de-fi:isBanks.grossProfitOnGoodsTrading.sales`	1
Cost of sales `de-fi:isBanks.grossProfitOnGoodsTrading.cogs`	2
7a. Trading income `de-fi:isBanks.tradingIncome`	13
7a. Trading income, of which aa) securities `de-fi:isBanks.tradingIncome.securities`	1
7a. Trading income, of which ab) futures `de-fi:isBanks.tradingIncome.futures`	2
7a. Trading income, of which ac) options `de-fi:isBanks.tradingIncome.options`	3
7a. Trading income, of which: ad) price differences from name-to-follow transactions `de-fi:isBanks.tradingIncome.nameToFollowTransactions`	4
7b. Trading expense `de-fi:isBanks.tradingExpense`	14
7b. Trading expenses, of which ba) securities `de-fi:isBanks.tradingExpense.securities`	1
7b. Trading expenses, of which bb) futures `de-fi:isBanks.tradingExpense.futures`	2
7b. Trading expenses, of which bc) options `de-fi:isBanks.tradingExpense.options`	3
7b. Trading expenses, of which: bd) price differences from name-to-follow transactions `de-fi:isBanks.tradingExpense.nameToFollowTransactions`	4
8. Other operating income `de-fi:isBanks.otherOpRevenue`	15
8. Other operating income, of which subject to value added tax `de-fi:isBanks.otherOpRevenue.subjectToVat`	1
8. Other operating income, of which interest on corporation tax `de-fi:isBanks.otherOpRevenue.interestAO233a.corpTax`	2.1
8. Other operating income, of which interest on trade tax from 2008 onwards `de-fi:isBanks.otherOpRevenue.interestAO233a.tradeTax`	2.2
8. Other operating income, of which income from discounting `de-fi:isBanks.otherOpRevenue.discounting`	2.3
8. Other operating income, of which income from discounting, of which interest income from premature repayment of corporation tax credit according to KStG sec 38 `de-fi:isBanks.otherOpRevenue.discounting.prematRepaymentKStGs38`	1
8. Other operating income, of which income from discounting, of which interest income from discounting accruals / liabilities `de-fi:isBanks.otherOpRevenue.discounting.accruals`	2
8. Other operating income, income from disposal of fixed assets `de-fi:isBanks.otherOpRevenue.disposFixAss`	3
8. Other operating income, income from disposal of fixed assets, of which from disposal of investment fund shares `de-fi:isBanks.otherOpRevenue.disposFixAss.investmentFundShares`	1
8. Other operating income, income from reversal of write-downs of fixed assets (excluding reversals of nos. 14 and 16) `de-fi:isBanks.otherOpRevenue.revalFixAss`	4
8. Other operating income, income from reversal of write-downs of fixed assets (excluding reversals of nos. 14 and 16), of which intangible fixed assets `de-fi:isBanks.otherOpRevenue.revalFixAss.intangible`	1
8. Other operating income, income from reversal of write-downs of fixed assets (excluding reversals of nos. 14 and 16), of which tangible fixed assets `de-fi:isBanks.otherOpRevenue.revalFixAss.tangible`	2
8. Other operating income, income from reversal of write-downs of fixed assets (excluding reversals of nos. 14 and 16), of which financial assets `de-fi:isBanks.otherOpRevenue.revalFixAss.securities`	3
8. Other operating income, income from reversal of write-downs of fixed assets (excluding reversals of nos. 14 and 16), financial assets, of which equity interests in domestic corporations `de-fi:isBanks.otherOpRevenue.revalFixAss.securities.domesticCorporations`	1
8. Other operating income, income from reversal of write-downs of fixed assets (excluding reversals of nos. 14 and 16), financial assets, of which equity interests in foreign corporations `de-fi:isBanks.otherOpRevenue.revalFixAss.securities.foreignCorporations`	2
8. Other operating income, income from reversal of write-downs of fixed assets (excluding reversals of nos. 14 and 16), financial assets, of which domestic loan `de-fi:isBanks.otherOpRevenue.revalFixAss.securities.domesticLoan`	3
8. Other operating income, income from reversal of write-downs of fixed assets (excluding reversals of nos. 14 and 16), financial assets, of which domestic loan to a corporation in which a share exceeding 25pt is held `de-fi:isBanks.otherOpRevenue.revalFixAss.securities.domesticLoan.25pt`	1
8. Other operating income, income from reversal of write-downs of fixed assets (excluding reversals of nos. 14 and 16), financial assets, of which domestic loan to a corporation in which no shares or not exceeding 25pt of equity are held `de-fi:isBanks.otherOpRevenue.revalFixAss.securities.domesticLoan.less25pt`	2
8. Other operating income, income from reversal of write-downs of fixed assets (excluding reversals of nos. 14 and 16), financial assets, of which foreign loan `de-fi:isBanks.otherOpRevenue.revalFixAss.securities.foreignLoan`	4
8. Other operating income, income from reversal of write-downs of fixed assets (excluding reversals of nos. 14 and 16), financial assets, of which foreign loan to a corporation in which a share exceeding 25pt is held `de-fi:isBanks.otherOpRevenue.revalFixAss.securities.foreignLoan.25pt`	1
8. Other operating income, income from reversal of write-downs of fixed assets (excluding reversals of nos. 14 and 16), financial assets, of which foreign loan to a corporation in which no shares or not exceeding 25pt of equity are held `de-fi:isBanks.otherOpRevenue.revalFixAss.securities.foreignLoan.less25pt`	2
8. Other operating income, income from reversal of write-downs of fixed assets, financial assets, of which other financial assets `de-fi:isBanks.otherOpRevenue.revalFixAss.securities.other`	5
8. Other operating income, income from disposal of current assets `de-fi:isBanks.otherOpRevenue.disposalCurrentAssets`	4.5
8. Other operating income, income from disposal of current assets, of which from disposal of investment fund shares `de-fi:isBanks.otherOpRevenue.disposalCurrentAssets.InvestmentFundShares`	0.5
8. Other operating income, income from disposal of current assets (apart from products), of which equity interests in domestic corporations `de-fi:isBanks.otherOpRevenue.disposalCurrentAssets.sharesInDomesticCorporations`	1
8. Other operating income, income from disposal of current assets (apart from products), of which equity interests in foreign corporations `de-fi:isBanks.otherOpRevenue.disposalCurrentAssets.sharesInForeignCorporations`	2
8. Other operating income, income from reversal of write-downs of current assets (excluding reversals of nos. 14 and 16) `de-fi:isBanks.otherOpRevenue.revalCurrAss`	5
8. Other operating income, income from reversal of write-downs of current assets (excluding reversals of nos. 14 and 16), financial assets, of which equity interests in domestic corporations `de-fi:isBanks.otherOpRevenue.revalCurrAss.securities.domesticCorporations`	1
8. Other operating income, income from reversal of write-downs of current assets (excluding reversals of nos. 14 and 16), financial assets, of which equity interests in foreign corporations `de-fi:isBanks.otherOpRevenue.revalCurrAss.securities.foreignCorporations`	2
8. Other operating income, income from reversal of write-downs of current assets (excluding reversals of nos. 14 and 16), financial assets, of which domestic loan `de-fi:isBanks.otherOpRevenue.revalCurrAss.securities.domesticLoan`	3
8. Other operating income, income from reversal of write-downs of current assets, financial assets, domestic loan to a corporation in which a share exceeding 25pt is held `de-fi:isBanks.otherOpRevenue.revalCurrAss.securities.domesticLoan.25pt`	1
8. Other operating income, income from reversal of write-downs of current assets, financial assets, domestic loan to a corporation in which no shares or not exceeding 25pt of equity are held `de-fi:isBanks.otherOpRevenue.revalCurrAss.securities.domesticLoan.less25pt`	2
8. Other operating income, income from reversal of write-downs of current assets (excluding reversals of nos. 14 and 16), financial assets, of which foreign loan `de-fi:isBanks.otherOpRevenue.revalCurrAss.securities.foreignLoan`	4
8. Other operating income, income from reversal of write-downs of current assets, financial assets, foreign loan to a corporation in which a share exceeding 25pt is held `de-fi:isBanks.otherOpRevenue.revalCurrAss.securities.foreignLoan.25pt`	1
8. Other operating income, income from reversal of write-downs of current assets, financial assets, foreign loan to a corporation in which no shares or not exceeding 25pt of equity are held `de-fi:isBanks.otherOpRevenue.revalCurrAss.securities.foreignLoan.less25pt`	2
8. Other operating income, income from remission of liabilities `de-fi:isBanks.otherOpRevenue.releaseLiab`	6
8. Other operating income, currency translation gains `de-fi:isBanks.otherOpRevenue.exchange`	7
8. Other operating income, other miscellaneous income `de-fi:isBanks.otherOpRevenue.other`	8
9. Income from reversal of special tax-allowable reserves `de-fi:isBanks.incomeReleasePreTaxRes`	16
9. Income from reversal of special tax-allowable reserves under EStG s. 6b(10) `de-fi:isBanks.incomeReleasePreTaxRes.EStG6b_10`	1
9. Income from reversal of special tax-allowable reserves under EStG s. 6b(3) `de-fi:isBanks.incomeReleasePreTaxRes.EStG6b_3`	2
9. Income from reversal of special tax-allowable reserves, replacement reserve under EStR no. 6.6 `de-fi:isBanks.incomeReleasePreTaxRes.substEStR6_6`	3
9. Income from reversal of special tax-allowable reserves under EStG s. 4g `de-fi:isBanks.incomeReleasePreTaxRes.EStG4g`	4
9 Income from reversal of reserve for assumption of obligations `de-fi:isBanks.incomeReleasePreTaxRes.EStG4f`	4.5
9. Income from reversal of special tax-allowable reserves, other miscellaneous income from reversal of special reserves whether or not tax-allowable `de-fi:isBanks.incomeReleasePreTaxRes.other`	5
10. General and administrative expenses `de-fi:isBanks.adminExp`	17
10. General and administrative expenses a) personel expenses `de-fi:isBanks.adminExp.staff`	1
10. General and administrative expenses, a) personel expenses, aa) wages and salaries `de-fi:isBanks.adminExp.staff.salaries`	1
10. General and administrative expenses a) personel expenses, ab) social security, post-employment and other employee benefit expenses `de-fi:isBanks.adminExp.staff.social`	2
10. General and administrative expenses a) personel expenses, ab) social security, post-employment and other employee benefit costs, of which in resepect of post-employment benefits `de-fi:isBanks.adminExp.staff.salaries.pensions`	1
10. General and administrative expenses , b) other administrative expenses `de-fi:isBanks.adminExp.other`	2
10. General and administrative expenses , b) other administrative expenses, gifts, deductible `de-fi:isBanks.adminExp.other.giftsDeductible`	1
10. General and administrative expenses , b) other administrative expenses, gifts, non-deductible `de-fi:isBanks.adminExp.other.giftsNonDeductible`	2
10. General and administrative expenses, b) other administrative expenses, business entertainment expenses (total) `de-fi:isBanks.adminExp.other.businessEntertainment`	3
10. General and administrative expenses , b) other administrative expenses, expenses for supervisory and administrative boards `de-fi:isBanks.adminExp.other.supervisoryboard`	4
10. General and administrative expenses , b) other administrative expenses, expenses for supervisory and administrative boards, of which deductible expenses `de-fi:isBanks.adminExp.other.supervisoryboard.deductible`	1
10. General and administrative expenses , b) other administrative expenses, expenses for supervisory and administrative boards, of which non-deductible expenses `de-fi:isBanks.adminExp.other.supervisoryboard.nondeductible`	2
10. General and administrative expenses, b) other administrative expenses, donations itemised under administrative expenses `de-fi:isBanks.adminExp.other.donations`	5
10. General and administrative expenses, b) other administrative expenses; rental and lease expenses for immovable property `de-fi:isBanks.adminExp.other.leaseFix`	6
10. General and administrative expenses, b) other administrative expenses; rent and lease expenses for immovable property, rent and lease expenses to shareholders for immovable property `de-fi:isBanks.adminExp.other.leaseFix.partners`	1
10. General and administrative expenses, b) other administrative expenses; rental and lease expenses for immovable property, other rental and lease expenses for immovable property `de-fi:isBanks.adminExp.other.leaseFix.other`	2
10. General and administrative expenses, b) other administrative expenses; rental and lease expenses for immovable property, miscellaneous other rental and lease expenses for immovable property `de-fi:isBanks.adminExp.other.leaseFix.notClassifiable`	3
10. General and administrative expenses, b) other administrative expenses; expenses for third-party repairs and maintenance for land and buildings `de-fi:isBanks.adminExp.other.fixingLandBuildings`	7
10. General and administrative expenses, b) other administrative expenses; energy expenses `de-fi:isBanks.adminExp.other.energyCost`	8
10. General and administrative expenses, b) other administrative expenses; rental and lease expenses for movable assets `de-fi:isBanks.adminExp.other.leaseMovable`	9
10. General and administrative expenses, b) other administrative expenses; rental and lease expenses for movable assets, rental and lease expenses to shareholders for movable assets `de-fi:isBanks.adminExp.other.leaseMovable.partners`	1
10. General and administrative expenses, b) other administrative expenses; rental and lease expenses for movable assets, miscellaneous other rental and lease expenses `de-fi:isBanks.adminExp.other.leaseMovable.notClassifiable`	3
10. General and administrative expenses, b) other administrative expenses; leasing expenses `de-fi:isBanks.adminExp.other.leasingAll`	10
10. General and administrative expenses, b) other administrative expenses; capital / operating leasing expenses, capital / operating leasing expenses for moveable assets `de-fi:isBanks.adminExp.other.leasingAll.moveable`	1
10. General and administrative expenses, b) other administrative expenses; leasing expenses, capital / operating leasing expenses for moveable assets, interest cost `de-fi:isBanks.adminExp.other.leasingAll.moveable.interest`	1
10. General and administrative expenses, b) other administrative expenses; capital / operating leasing expenses, other leasing expenses `de-fi:isBanks.adminExp.other.leasingAll.other`	2
10. General and administrative expenses, b) other administrative expenses; capital / operating leasing expenses, other leasing expenses, interest cost `de-fi:isBanks.adminExp.other.leasingAll.other.interest`	1
10. General and administrative expenses, b) other administrative expenses; expenses of third-party repairs and maintenance (excluding land) `de-fi:isBanks.adminExp.other.fixing`	11
10. General and administrative expenses, b) other administrative expenses; insurance premiums, fees and contributions `de-fi:isBanks.adminExp.other.insurance`	12
10. General and administrative expenses, b) other administrative expenses; vehicle fleet expenses `de-fi:isBanks.adminExp.other.vehicles`	13
10. General and administrative expenses, b) other administrative expenses; advertising expenses `de-fi:isBanks.adminExp.other.marketing`	14
10. General and administrative expenses, b) other administrative expenses; expenses for concessions and licences `de-fi:isBanks.adminExp.other.concessLicenses`	15
10. General and administrative expenses, b) other administrative expenses; communication expenses `de-fi:isBanks.adminExp.other.communication`	16
10. General and administrative expenses, b) other administrative expenses; legal and consulting costs `de-fi:isBanks.adminExp.other.legalConsulting`	17
10. General and administrative expenses, b) other administrative expenses; training costs `de-fi:isBanks.adminExp.other.training`	18
10. General and administrative expenses, b) other administrative expenses; other personnel expenses `de-fi:isBanks.adminExp.other.staffRelated`	19
10. General and administrative expenses, b) other administrative expenses; other taxes, recognised in other operating expenses `de-fi:isBanks.adminExp.other.otherTaxes`	20
10. General and administrative expenses, b) other administrative expenses; transfers to provisions for internal expenses `de-fi:isBanks.adminExp.other.provisions`	21
10. General and administrative expenses, b) other administrative expenses; other operating costs with restricted deductibility `de-fi:isBanks.adminExp.other.limitedDeductible`	25
10. General and administrative expenses, b) other administrative expenses; liability remuneration to managing partners `de-fi:isBanks.adminExp.other.liabilityRemunerationToPartners`	25.5
10. General and administrative expenses, b) other administrative expenses; miscellaneous other administrative expenses `de-fi:isBanks.adminExp.other.other`	26
11. Depreciation, amortisation and write-downs of tangible and intangible fixed assets `de-fi:isBanks.deprAmFixAss`	18
11. Depreciation, amortisation and write-downs of tangible and intangible fixed assets, intangible fixed assets `de-fi:isBanks.deprAmFixAss.intan`	1
11. Depreciation, amortisation and write-downs of tangible and intangible fixed assets, goodwill `de-fi:isBanks.deprAmFixAss.goodwill`	2
11. Depreciation, amortisation and write-downs of tangible and intangible fixed assets, tangible fixed assets `de-fi:isBanks.deprAmFixAss.tan`	3
11. Depreciation, amortisation and write-downs of tangible and intangible fixed assets, tangible fixed assets, of which low-value assets `de-fi:isBanks.deprAmFixAss.tan.lowValueAs`	1
11. Depreciation, amortisation and write-downs of tangible and intangible fixed assets, tangible assets, of which reversal of pooled items `de-fi:isBanks.deprAmFixAss.tan.lowValueAsCollItem`	2
11. Depreciation, amortisation and write-downs of tangible and intangible fixed assets, of which depreciation of buildings `de-fi:isBanks.deprAmFixAss.tan.buildings`	3
11. Depreciation, amortisation and wirte-downs of tangible and intangible fixed assets, of which allowance under EStG s. 6b `de-fi:isBanks.deprAmFixAss.tan.allowanceEStGs6b`	4
11. Depreciation, amortisation and write-downs of tangible and intangible fixed assets, impairment losses `de-fi:isBanks.deprAmFixAss.impairment`	3.4
11. Depreciation, amortisation and write-downs of tangible and intangible fixed assets, a) leased assets `de-fi:isBanks.deprAmFixAss.leaseAssets`	3.6
11. Depreciation, amortisation and write-downs of tangible and intangible fixed assets, write downs `de-fi:isBanks.deprAmFixAss.exceptionalDepr`	4
11. Depreciation, amortisation and write-downs of tangible and intangible fixed assets, write downs of intangible fixed assets `de-fi:isBanks.deprAmFixAss.exceptionalDepr.intan`	1
11. Depreciation, amortisation and write-downs of tangible and intangible fixed assets, write downs of goodwill `de-fi:isBanks.deprAmFixAss.exceptionalDepr.goodwill`	2
11. Depreciation, amortisation and write-downs of tangible and intangible fixed assets, write downs of tangible fixed assets `de-fi:isBanks.deprAmFixAss.exceptionalDepr.tan`	3
11. Depreciation, amortisation and write-downs of tangible and intangible fixed assets, write downs, not otherwise allocable `de-fi:isBanks.deprAmFixAss.exceptionalDepr.other`	4
11. Depreciation, amortisation and write-downs of tangible and intangible fixed assets, b) on intangible fixed assets and tangible fixed assets `de-fi:isBanks.deprAmFixAss.intanLeasing`	7
11. Depreciation, amortisation and write-downs of tangible and intangible fixed assets, depreciation, amortisation and write-downs of tangible and intangible fixed assets, not otherwise allocable `de-fi:isBanks.deprAmFixAss.other`	8
12. Other operating expenses `de-fi:isBanks.otherCost`	19
12. Other operating expenses, of which interest on arrears of corporation tax `de-fi:isBanks.otherCost.interestAO233a.corpTax`	2
12. Other operating expenses, interest from discounting, of which from discounting corporation tax credit under KStG sec. 38 `de-fi:isBanks.otherCost.interestAO233a.corpTax.discountingKSt38`	1
12. Other operating expenses, of which interest on arrears of trade tax from 2008 onwards `de-fi:isBanks.otherCost.interestAO233a.tradeTax`	3
12. Other operating expenses, of which expense for compounding `de-fi:isBanks.otherCost.interestDiscountRate`	3.1
12. Other operating expenses, of which expense for discounting of accruals / liabilities `de-fi:isBanks.otherCost.interestDiscountRate1`	3.15
12. Other operating expenses, of which expense for discounting of accruals / liabilities `de-fi:isBanks.otherCost.interestDiscountRate1.accruals`	1
12. Other operating expenses, of which expense for currency translation `de-fi:isBanks.otherCost.currencyTranslation`	3.2
12. Other operating expenses, of which donations, if itemised in other business expenses `de-fi:isBanks.otherCost.donations`	4
12. Other operating expenses, of which donations, if itemised in other business expenses, of which tax-privileged donations `de-fi:isBanks.otherCost.donations.taxPriviledge`	1
12. Other operating expenses, of which donations, if itemised in other business expenses, of which tax-privileged donations, of which to foreign EU/EWR recipients `de-fi:isBanks.otherCost.donations.taxPriviledge.EU`	1
12. Other operating expenses, of which donations, if itemised in other business expenses, of which non-deductible donations to polical parties `de-fi:isBanks.otherCost.donations.nondeductiblePoliticalParties`	2
12. Other operating expenses, of which donations, if itemised in other business expenses, of which other non-deductible donations `de-fi:isBanks.otherCost.donations.otherNondeductible`	3
12. Other operating expenses, of which royalties `de-fi:isBanks.otherCost.royalties`	5
12. Other operating expenses, of which royalties, payments to non-resident recipients `de-fi:isBanks.otherCost.royalties.nonResident`	1
12. Other operating expenses, of which royalties, payments to resident recipients `de-fi:isBanks.otherCost.royalties.resident`	2
12. Other operating expenses, of which other miscellaneous operating expenses, expenses for the disposal of shares in corporations `de-fi:isBanks.otherCost.disposalShares`	6
12. Other operating expenses, of which other miscellaneous operating expenses, expenses for the disposal of shares in domestic corporations `de-fi:isBanks.otherCost.disposalShares.domestic`	1
12. Other operating expenses, other miscellaneous operating expenses, expenses for the disposal of shares in foreign corporations `de-fi:isBanks.otherCost.disposalShares.foreign`	2
12. Other operating expenses, of which expenses for operating / capital lease `de-fi:isBanks.otherCost.leasing`	7
12. Other operating expenses, of which expenses for operating / capital lease for movable assets `de-fi:isBanks.otherCost.leasing.movable`	1
12. Other operating expenses, of which expenses for operating / capital lease for movable assets, interest costs `de-fi:isBanks.otherCost.leasing.movable.interest`	1
12. Other operating expenses, of which expenses for operating / capital lease for immovables `de-fi:isBanks.otherCost.leasing.immovable`	2
12. Other operating expenses, of which expenses for operating / capital lease for immovables, interest costs `de-fi:isBanks.otherCost.leasing.immovable.interest`	1
12. Other operating expenses, of which refunds by cooperatives `de-fi:isBanks.otherCost.refundsCoop`	8
12. Other operating expenses, interest in accordance to AO s.233 `de-fi:isBanks.otherCost.AOs233`	9
12. Other operating expenses, interest in accordance to AO s.233, of which deductible interest `de-fi:isBanks.otherCost.AOs233.deductible`	1
12. Other operating expenses, interest in accordance to AO s.233, of which non-deductible interest `de-fi:isBanks.otherCost.AOs233.nonDeductible`	2
12. Other operating expenses, interest in accordance to AO ss. 234 to 237 `de-fi:isBanks.otherCost.AOss234to237`	10
12. Other operating expenses, interest in accordance to AO ss. 234 to 237, of which deductible interest `de-fi:isBanks.otherCost.AOss234to237.deductible`	1
12. Other operating expenses, interest in accordance to AO ss. 234 to 237, of which non-deductible interest `de-fi:isBanks.otherCost.AOss234to237.nonDeductible`	2
12. Other operating expenses, other tax related payments `de-fi:isBanks.otherCost.taxRelated`	11
12. Other operating expenses, other taxes recognised in other operating expenses, of which non-deductible input VAT `de-fi:isBanks.otherCost.nonDeductibleVAT`	12
12. Other operating expenses, interest and annuities `de-fi:isBanks.otherCost.interestAnnuities`	15
13. Write-downs of and valuation allowances on receivables and certain securities, and additions to loan loss provisions `de-fi:isBanks.deprAmReceivAddLoanProv`	20
13. Write-downs of and valuation allowances on receivables and certain securities, and additions to loan loss provisions; write-downs of and valuation allowances on receivables and certain securities `de-fi:isBanks.deprAmReceivAddLoanProv.deprAmReceiv`	1
13. Write-downs of and valuation allowances on receivables and certain securities, and additions to loan loss provisions; write-downs of and valuation allowances on receivables and certain securities, of which specific valuation allowances `de-fi:isBanks.deprAmReceivAddLoanProv.deprAmReceiv.specValAllowances`	1
13. Write-downs of and valuation allowances on receivables and certain securities, and additions to loan loss provisions; write-downs of and valuation allowances on receivables and certain securities, of which global valuation allowances `de-fi:isBanks.deprAmReceivAddLoanProv.deprAmReceiv.globValAllowances`	2
13. Write-downs of and valuation allowances on receivables and certain securities, and additions to loan loss provisions, of which in accordance with HGB s. 340f `de-fi:isBanks.deprAmReceivAddLoanProv.deprAmReceiv.HGB340f`	3
13. Write-downs of and valuation allowances on receivables and certain securities, and additions to loan loss provisions; write-downs of and valuation allowances on receivables and certain securities, of which write-downs of and valuation allowances on shares not in the trading book `de-fi:isBanks.deprAmReceivAddLoanProv.deprAmReceiv.nonTradingBook`	4
13. Write-downs of and valuation allowances on receivables and certain securities, and additions to loan loss provisions; write-downs of and valuation allowances on receivables and certain securities, of which write-downs of and valuation allowances on shares not in the trading book, of which write-downs of fund units `de-fi:isBanksdeprAmReceivAddLoanProv.deprAmReceiv.nonTradingBook.fundUnits`	1
13. Write-downs of and valuation allowances on receivables and certain securities, and additions to loan loss provisions; write-downs of and valuation allowances on receivables and certain securities, of which write-downs and valuation allowances on loans in accordance to KStG s. 8b (3) sent. 4-7 `de-fi:isBanks.deprAmReceivAddLoanProv.deprAmReceiv.KStG8b_3`	5
13. Write-downs of and valuation allowances on receivables and certain securities, and additions to loan loss provisions; additions to loan loss provisions `de-fi:isBanks.deprAmReceivAddLoanProv.addLoanProv`	2
14. Income from reversals of write-downs of receivables and certain securities and from the reversal of loan loss provisions `de-fi:isBanks.revenueRevalReceivReleaseLoanProv`	21
14. Income from reversals of write-downs of receivables and certain securities and from the reversal of loan loss provisions; income from reversals of write-downs of receivables and certain securities `de-fi:isBanks.revenueRevalReceivReleaseLoanProv.revenueRevalReceiv`	1
14. Income from reversals of write-downs of receivables and certain securities and from the reversal of loan loss provisions; income from reversals of write-downs of receivables and certain securities, of which specific valuation allowances `de-fi:isBanks.revenueRevalReceivReleaseLoanProv.revenueRevalReceiv.specValAllowances`	1
14. Income from reversals of write-downs of receivables and certain securities and from the reversal of loan loss provisions; income from reversals of write-downs of receivables and certain securities, of which specific valuation allowances `de-fi:isBanks.revenueRevalReceivReleaseLoanProv.revenueRevalReceiv.globValAllowances`	2
14. Income from reversals of write-downs of receivables and certain securities and from the reversal of loan loss provisions; income from reversals of write-downs of receivables and certain securities, of which in accordance with HGB s. 340f `de-fi:isBanks.revenueRevalReceivReleaseLoanProv.revenueRevalReceiv.HGB340f`	3
14. Income from reversals of write-downs of receivables and certain securities and from the reversal of loan loss provisions; income from reversals of write-downs of receivables and certain securities, of which income from reversals of write-downs of shares not in the trading book `de-fi:isBanks.revenueRevalReceivReleaseLoanProv.revenueRevalReceiv.nonTradingBook`	4
14. Income from reversals of write-downs of receivables and certain securities and from the reversal of loan loss provisions; income from reversals of write-downs of receivables and certain securities, of which income from reversals of write-downs of shares not in the trading book, of which reversals of write-downs of fund units `de-fi:isBanks.revenueRevalReceivReleaseLoanProv.revenueRevalReceiv.nonTradingBook.fundUnits`	1
14. Income from reversals of write-downs of receivables and certain securities and from the reversal of loan loss provisions; income from reversals of write-downs of receivables and certain securities, of which reversals of write-downs of fund units `de-fi:bsBanks.eqLiab.liabBanks.particip.partnerships`	5
14. Income from reversals of write-downs of receivables and certain securities and from the reversal of loan loss provisions; income from reversal of loan loss provisions `de-fi:isBanks.revenueRevalReceivReleaseLoanProv.ReleaseLoanProv`	2
Result: 14 - 13 `de-fi:isBanks.deprAmRevenueRevalReceivResult`	23.5
15. Write-downs of and valuation allowances on other equity investments, shares in affiliated companies and securities classified as fixed assets `de-fi:isBanks.deprAmParticip`	24
15. Write-downs of and valuation allowances on other equity investments, shares in affiliated companies and securities classified as fixed assets, of which shares/other equity investments in corporations `de-fi:isBanks.deprAmParticip.corporations`	1
15. Write-downs of and valuation allowances on other equity investments, shares in affiliated companies and securities classified as fixed assets, of which shares/other equity investments in partnerships `de-fi:isBanks.deprAmParticip.partnerships`	2
16. Income from reversals of write-downs of other equity investments, shares in affiliated companies and securities classified as fixed assets `de-fi:isBanks.revenueRevalParticip`	25
16. Income from reversals of write-downs of other equity investments, shares in affiliated companies and securities classified as fixed assets, of which shares/other equity investments in corporations `de-fi:isBanks.revenueRevalParticip.corporations`	1
16. Income from reversals of write-downs of other equity investments, shares in affiliated companies and securities classified as fixed assets, of which shares/other equity investments in partnerships `de-fi:isBanks.revenueRevalParticip.partnerships`	2
Result: 16 - 15 `de-fi:isBanks.deprAmRevenueRevalParticipResult`	25.5
17. Loss absorption expenses `de-fi:isBanks.lossFrParticip`	26
17. Loss absorption expenses, loss absorbed on the basis of a profit pooling agreement `de-fi:isBanks.lossFrParticip.profPooling`	1
17. Loss absorption expenses, loss absorbed on the basis of a profit and loss transfer or partial profit transfer agreement `de-fi:isBanks.lossFrParticip.other`	2
17. Loss absorption expenses, loss absorbed on the basis of a profit and loss transfer or partial profit transfer agreement, loss absorption `de-fi:isBanks.lossFrParticip.other.lossAbsorption`	1
17. Loss absorption expenses, loss absorbed on the basis of a profit and loss transfer or partial profit transfer agreement, compensation payments to outside shareholders `de-fi:isBanks.lossFrParticip.other.compensationPaymentOutsideShareholder`	2
17. Loss absorption expenses, income from recognistion of an asset-side adjustment item for consolidated tax group or reversal of a liability-side adjustment item for consolidated tax group `de-fi:isBanks.lossFrParticip.IncomeAdjustItem`	3
17. Loss absorption expenses, income from preconsolidation remittance surplus (vororganschafliche Mehrabführung) `de-fi:isBanks.lossFrParticip.incomePreconsolRemittSurplus`	4
17. Loss absorption expenses, income from an add-on capitalisation to the book value of an investment in the subsidiary of a consolidated tax group (Organgesellschaft) due to preconsolidation remittance shortfall (vororganschaftliche Minderabführung) `de-fi:isBanks.lossFrParticip.incomePreconsolRemittShortfall`	5
18. Transfers to special tax-allowable reserves `de-fi:isBanks.addToPreTaxRes`	27
18. Transfers to special tax-allowable reserves, EStG s. 6b(10) `de-fi:isBanks.addToPreTaxRes.EStG6b_10`	1
18. Transfers to special tax-allowable reserves, EStG s. 6b(3) `de-fi:isBanks.addToPreTaxRes.EStG6b_3`	2
18. Transfers to special tax-allowable reserves, replacement reserve, EStR no. 6.6 `de-fi:isBanks.addToPreTaxRes.substEStR6_6`	3
18. Transfers to special tax-allowable reserves, EStG s. 4g `de-fi:isBanks.addToPreTaxRes.EStG4g`	4
18. Transfers to obligation assumption reserves `de-fi:isBanks.addToPreTaxRes.EStG4f`	4.5
18. Transfers to special tax-allowable reserves, other reserves `de-fi:isBanks.addToPreTaxRes.other`	5
19. Result from ordinary activities `de-fi:isBanks.regularIncome`	29
20. Extraordinary income `de-fi:isBanks.extraordIncome`	30
20. Extraordinary income, of which subject to value added tax `de-fi:isBanks.extraordIncome.subjectToVat`	1
20. Extraordinary income, of which income from merger and other reorganisations `de-fi:isBanks.extraordIncome.merger`	2
21. Extraordinary expenses `de-fi:isBanks.extraordExpenses`	31
21. Extraordinary expenses, of which losses from merger and other reorganisations `de-fi:isBanks.extraordExpenses.merger`	1
22. Extraordinary result `de-fi:isBanks.extraord`	32
23. Taxes on income `de-fi:isBanks.tax`	33
23. Taxes on income of which affiliated companies / consolidated tax group allocations `de-fi:isBanks.tax.group`	1
23. Taxes on income, corporation tax `de-fi:isBanks.tax.kst`	2
23. Taxes on income, solidarity surcharge `de-fi:isBanks.tax.soli`	3
23. Taxes on income, solidarity surcharge, solidarity surcharge to investment income tax, creditable `de-fi:isBanks.tax.soli.creditable`	1
23. Taxes on income, solidarity surcharge, solidarity surcharge to investment income tax, non-creditable `de-fi:isBanks.tax.soli.noncreditable`	2
23. Taxes on income, trade tax `de-fi:isBanks.tax.gewst`	4
23. Taxes on income, investment income tax on interest and dividends `de-fi:isBanks.tax.kest`	5
23. Taxes on income, investment income tax on interest and dividends, creditable `de-fi:isBanks.tax.kest.creditable`	1
23. Taxes on income, investment income tax on interest and dividends, non-creditable `de-fi:isBanks.tax.kest.noncreditable`	2
23. Taxes on income, backpayments of taxes for prior years (taxes on income) `de-fi:isBanks.tax.prevPeriodPaid`	5.5
23. Taxes on income, backpayments of taxes for prior years (taxes on income), corporation tax `de-fi:isBanks.tax.prevPeriodPaid.corpTax`	1
23. Taxes on income, backpayments of taxes for prior years (taxes on income), solidarity surcharge `de-fi:isBanks.tax.prevPeriodPaid.solidaritySurcharge`	2
23. Taxes on income, backpayments of taxes for prior years (taxes on income), trade tax `de-fi:isBanks.tax.prevPeriodPaid.tradeTax`	3
23. Taxes on income, tax refunds for prior years (taxes on income) `de-fi:isBanks.tax.prevPeriodReceived`	6
23. Taxes on income, tax refunds for prior years (taxes on income), corporation tax `de-fi:isBanks.tax.prevPeriodReceived.corpTax`	1
23. Taxes on income, tax refunds for prior years (taxes on income), solidarity surcharge `de-fi:isBanks.tax.prevPeriodReceived.solidaritySurcharge`	2
23. Taxes on income, tax refunds for prior years (taxes on income), trade tax `de-fi:isBanks.tax.prevPeriodReceived.tradeTax`	3
23. Taxes on income, creditable foreign income taxes `de-fi:isBanks.tax.deductableForeignIncomeTaxes`	6.3
23. Taxes on income, non-creditable foreign income taxes `de-fi:isBanks.tax.nonDeductableForeignIncomeTaxes`	6.6
23. Taxes on income, income from reversal of tax provisions (taxes on income) `de-fi:isBanks.tax.releaseTaxProv`	7
23. Taxes on income, change in recognised deferred taxes `de-fi:isBanks.tax.deferred`	8
23. Taxes on income, deferred taxes - affiliated companies `de-fi:isBanks.tax.deferred.group`	1
23. Taxes on income, income from change in deferred taxes `de-fi:isBanks.tax.deferred.addition`	2
23. Taxes on income, expenses from change in deferred taxes `de-fi:isBanks.tax.deferred.release`	3
23. Taxes on income, deferred taxes, disclosures `de-fi:isBanks.tax.deferred.comment`	4
24. Other taxes not recognised under item no. 12 `de-fi:isBanks.otherTaxes.notIncludedInOtherCost`	34
Result 23. + 24. `de-fi:isBanks.otherTaxes.taxResult`	34.1
24a. Appropriation to fund for general banking risks `de-fi:isBanks.addFundGeneralBankRisks`	34.3
24a. Income from release of fund for general banking risks `de-fi:isBanks.releaseFundGeneralBankRisks`	34.6
25. Income from loss absorption `de-fi:isBanks.incomeFrParticip`	35
26. Profit transferred on the basis of profit pooling, profit transfer, or partial profit transfer agreements `de-fi:isBanks.profSharing`	36
26. Profit transferred on the basis of profit pooling, profit transfer, or partial profit transfer agreements, profit transfer under profit transfer agreement (fiscal unity) `de-fi:isBanks.profSharing.profTransferAgreement`	1
26. Profit transferred on the basis of profit pooling, profit transfer, or partial profit transfer agreements, profit transfer under partitial profit transfer agreement `de-fi:isBanks.profSharing.partProfTransferAgreement`	2
26a. Pooled item for profit changes from reconciliation statement `de-fi:isBanks.netIncome.collItemChangeProfitHbst`	36.5
26b. Result of foreign permanent establishment(s), if from the accounts for foreign permanent establishment(s) not otherwise allocable `de-fi:isBanks.OtherForeign`	36.75
26b. Additions, special business expenses of a partner (concerning this partner's discretionary assets in a partnership) in events with non-domestic relationship `de-fi:isBanks.addSpecialBusinessExpense`	36.8
27. Net income/net loss for the financial year `de-fi:isBanks.netIncome`	37
28. Retained profits/accumulated losses brought forward `de-fi:isBanks.retainedEarningsPrevYear`	38
28a. Tax adjustment item, e.g. after tax audit in previous year `de-fi:isBanks.taxAdjItemAudit`	38.2
28b. Advance distribution/distribution resolved for the financial year `de-fi:isBanks.distributionForCurrentYear`	38.3
Result 27 to 28b `de-fi:isBanks.netIncomeAndRetainedEarnings`	38.5
29. Withdrawals from capital reserves `de-fi:isBanks.releaseCapReserves`	39
Result 27 to 29 `de-fi:isBanks.netIncomeAndRetainedEarningsAndCapRes`	39.5
30. Withdrawals from revenue reserves `de-fi:isBanks.releaseRevenReserves`	40
30. Withdrawals from revenue reserves, a) from the legal reserve `de-fi:isBanks.releaseRevenReserves.legalRes`	1
30. Withdrawals from revenue reserves, a) from the contingency reserve `de-fi:isBanks.releaseRevenReserves.contingencyRes`	1.5
30. Withdrawals from revenue reserves, b) from reserves for shares in the parent or company holding majority investments `de-fi:isBanks.releaseRevenReserves.sharesParentCompRes`	2.5
30. Withdrawals from revenue reserves, c) from reserves provided for by the articles of association `de-fi:isBanks.releaseRevenReserves.statRes`	3
30. Withdrawals from revenue reserves, d) from other revenue reserves `de-fi:isBanks.releaseRevenReserves.other`	4
30. Withdrawals from revenue reserves (cooperatives) `de-fi:isBanks.releaseRevenueResCoop`	40.2
30. Withdrawals from revenue reserves (cooperatives), a) from legal reserves `de-fi:isBanks.releaseRevenueResCoop.legal`	1
30. Withdrawals from revenue reserves (cooperatives), a) from other revenue reserves `de-fi:isBanks.releaseRevenueResCoop.other`	2
30. Withdrawals from revenue reserves (cooperatives), c) from reserves in accordance to GenG s73(3) `de-fi:isBanks.releaseRevenueResCoop.endOfMembership`	3
30. Withdrawals from revenue reserves (cooperatives), d) from further revenue reserves (cooperatives) `de-fi:isBanks.releaseRevenueResCoop.additional`	4
Result 27 to 30 `de-fi:isBanks.netIncomeAndRetainedEarningsAndCapResAndReleaseRevenRes`	40.5
31. Withdrawals from profit participation capital `de-fi:isBanks.releaseProfSharRights`	41
Result 27 to 31 `de-fi:isBanks.netIncomeAndRetainedEarningsAndCapResAndReleaseRevenResAndProfShar`	41.5
32. Appropriation to revenue reserves `de-fi:isBanks.additionRevenReserves`	42
32. Appropriation to revenue reserves, a) to the legal reserve `de-fi:isBanks.additionRevenReserves.legalRes`	1
32. Appropriation to revenue reserves, a) to the contingency reserve `de-fi:isBanks.additionRevenReserves.contingencyRes`	1.5
32. Appropriation to revenue reserves, b)to reserves for shares in the parent or company holding majority investments `de-fi:isBanks.additionRevenReserves.sharesParentCompRes`	2.5
32. Appropriation to revenue reserves, c) to reserves provided for by the articles of association `de-fi:isBanks.additionRevenReserves.statRes`	3
32. Appropriation to revenue reserves, d) to other revenue reserves `de-fi:isBanks.additionRevenReserves.other`	4
32. Appropriation to the revenue reserves (cooperatives) `de-fi:isBanks.additionRevenueResCoop`	42.2
32. Appropriation to the revenue reserves (cooperatives), a) to legal revenue reserves `de-fi:isBanks.additionRevenueResCoop.legal`	1
32. Appropriation to the revenue reserves (cooperatives), b) to other revenue reserves `de-fi:isBanks.additionRevenueResCoop.other`	2
32. Appropriation to the revenue reserves (cooperatives), c) to reserve according to GenG s73(3) `de-fi:isBanks.additionRevenueResCoop.endOfMembership`	3
32. Appropriation to the revenue reserves (cooperatives), d) to further revenue reserves (cooperative) `de-fi:isBanks.additionRevenueResCoop.additional`	4
Result 27 to 32 `de-fi:isBanks.netIncomeAndRetainedEarningsAndCapResAndReleaseRevenResAndProfSharAndAdditionRevenRes`	42.5
33. Replenishment of profit participation capital `de-fi:isBanks.additionProfSharRights`	43
34. Net retained profits/net accumulated losses `de-fi:isBanks.gainLoss`	44