Index
Constraints
DPM Mapeba_tF_02.00 - F 02.00
| F 02.00 | ||
| Current period | ||
| 010 | ||
| Interest income | 010 | |
| Financial assets held for trading | 020 | |
| Financial assets designated at fair value through profit or loss | 030 | |
| Available-for-sale financial assets | 040 | |
| Loans and receivables | 050 | |
| Held-to-maturity investments | 060 | |
| Derivatives - Hedge accounting, interest rate risk | 070 | |
| Other assets | 080 | |
| Interest income on liabilities | 085 | |
| (Interest expense) | 090 | |
| (Financial liabilities held for trading) | 100 | |
| (Financial liabilities designated at fair value through profit or loss) | 110 | |
| (Financial liabilities measured at amortised cost) | 120 | |
| (Derivatives - Hedge accounting, interest rate risk) | 130 | |
| (Other liabilities) | 140 | |
| (Interest expense on assets) | 145 | |
| (Expenses on share capital repayable on demand) | 150 | |
| Dividend income | 160 | |
| Financial assets held for trading | 170 | |
| Financial assets designated at fair value through profit or loss | 180 | |
| Available-for-sale financial assets | 190 | |
| Fee and commission income | 200 | |
| (Fee and commission Expenses) | 210 | |
| Gains or (-) losses on financial assets & liabilities not measured at fair value through profit or loss, net | 220 | |
| Available-for-sale financial assets | 230 | |
| Loans and receivables | 240 | |
| Held-to-maturity investments | 250 | |
| Financial liabilities measured at amortised cost | 260 | |
| Other | 270 | |
| Gains or (-) losses on financial assets and liabilities held for trading, net | 280 | |
| Gains or (-) losses on trading financial assets and liabilities, net | 285 | |
| Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | 290 | |
| Gains or (-) losses on non trading financial assets and liabilities, net | 295 | |
| Gains or (-) losses from hedge accounting, net | 300 | |
| Exchange differences [gain or (-) loss], net | 310 | |
| Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net | 320 | |
| Gains or (-) losses on derecognition of non financial assets other than held for sale, net | 330 | |
| Other operating income | 340 | |
| (Other operating Expenses) | 350 | |
| TOTAL OPERATING INCOME, NET | 355 | |
| (Administrative Expenses) | 360 | |
| (Staff Expenses) | 370 | |
| (Other administrative Expenses) | 380 | |
| (Depreciation) | 390 | |
| (Property, Plant and Equipment) | 400 | |
| (Investment Properties) | 410 | |
| (Goodwill) | 415 | |
| (Other intangible assets) | 420 | |
| (Provisions or (-) reversal of provisions) | 430 | |
| (Commitments and guarantees given) | 440 | |
| (Other provisions) | 450 | |
| (Increases or (-) decreases of the fund for general banking risks, net) | 455 | |
| (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | 460 | |
| (Financial assets measured at cost [unquoted equity and related derivatives]) | 470 | |
| (Available- for-sale financial assets) | 480 | |
| (Loans and receivables | 490 | |
| (Held to maturity investments) | 500 | |
| (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) | 510 | |
| (Impairment or (-) reversal of impairment on non-financial assets) | 520 | |
| (Property, plant and equipment) | 530 | |
| (Investment properties) | 540 | |
| (Goodwill) | 550 | |
| (Other intangible assets) | 560 | |
| (Other) | 570 | |
| Negative goodwill recognised in profit or loss | 580 | |
| Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates | 590 | |
| Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | 600 | |
| Profit or (-) loss before tax from continuing operations | 610 | |
| (Tax Expenses or (-) income related to profit or loss from continuing operations) | 620 | |
| Profit or (-) loss after tax from continuing operations | 630 | |
| Extraordinary profit or (-) loss after tax | 632 | |
| Extraordinary profit or loss before tax | 633 | |
| (Tax Expenses or (-) income related to extraordinary profit or loss) | 634 | |
| Profit or (-) loss after tax from discontinued operations | 640 | |
| Profit or (-) loss before tax from discontinued operations | 650 | |
| (Tax Expenses or (-) income related to discontinued operations) | 660 | |
| Profit or (-) loss for the year | 670 | |
| Attributable to minority interest [non-controlling interests] | 680 | |
| Attributable to owners of the parent | 690 | |