Document ID: chunk:federal_register_of_legislation:F2024L01128:body:0:p13
Version: federal_register_of_legislation:F2024L01128
Segment Type: other
Provision Reference: 
Character Range: 39828–42788

1.2.3.2.
Item 1.2.3.1    Report the value of other operating income earned during the relevant period.
Item 1.2.3.2    Report any other operating income adjustments for previous periods.

                Item 1.2.3.2 is a derived item. Report the value of other operating income adjustments in item 1.2.3.2 as the sum of item 1.2.3.2.1 and item 1.2.3.2.2.
Item 1.2.3.2.1  Report the value of any adjustments to other operating income for previous periods due to mergers and/or acquisitions.
Item 1.2.3.2.2  Report the value of any adjustments to other operating income for previous periods due to divestments.
Item 1.2.4      Report the value of other operating expenses incurred during the relevant period.

                Item 1.2.4 is a derived item. Report the value of other operating expenses in item 1.2.4 as the sum of item 1.2.4.1 and item 1.2.4.2.
Item 1.2.4.1    Report the value of other operating expenses incurred during the relevant period.
Item 1.2.4.2    Report any adjustments to other operating expenses for previous periods.

                Item 1.2.4.2 is a derived item. Report the value of adjustments to other operating expense for previous periods in item 1.2.4.2 as the sum of item 1.2.4.2.1 and item 1.2.4.2.2.
Item 1.2.4.2.1  Report the value of any adjustments to other operating expenses for previous periods due to mergers and/or acquisitions.
Item 1.2.4.2.2  Report the value of any adjustments to other operating expenses for previous periods due to divestments.

1.3  Financial

Item 1.3 collects information on net profit/loss from the trading and banking book.
Column 1  Report the value as per the audited year-end financial statements from 2 years prior.

          Column 1 is a derived column with the exception of the adjustment items 1.3.1.2.1, 1.3.1.2.2, 1.3.2.2.1 and 1.3.2.2.2. Report column 1 as the value in column 3 reported two years before the current reporting period.
Column 2  Report the value as per the previous audited year-end financial statements.

          Column 2 is a derived column with the exception of the adjustment items 1.3.1.2.1, 1.3.1.2.2, 1.3.2.2.1 and 1.3.2.2.2. Report column 2 as the value in column 3 reported one year before the current reporting period.
Column 3  Report the value as per the most recently audited year-end financial statements.

Item 1.3.1      Report the net profit/loss from the trading book for the relevant period.

                Item 1.3.1 is a derived item. Report the net profit/loss from the trading book in item 1.3.1 as the sum of item 1.3.1.1 and item 1.3.1.2.
Item 1.3.1.1    Report the net profit/loss from the trading book for the relevant period.
Item 1.3.1.2    Report any adjustments to net profit/loss from the trading book for previous periods.

                Item 1.3.1.2 is a derived item. Report the value of adjustments to net profit/loss from the trading book for previous periods in item 1.3.1.2 as the sum of item 1.3.1.2.1