Income statement for banks

a)	Interest income
b)	Interest expense
c)	Fee and commission income
d)	Fee and commission expense
e)	Dividend income
f)	Net trading income
g)	Gains less losses from investment securities
h)	Gains less losses arising from dealing in foreign currencies

i)	Other operating income
j)	Impairment losses on loans and advances .
k)	General administrative expenses
l)	Other operating expenses .
m)	Share of results of associates .
n)	A single amount comprising the total of (i) the post tax profit or loss of discontinued operations and (ii) the post tax gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of assets or disposal group(s) constituting the discontinued operation;
o)	Income tax expense

p)	Net profit or loss for the period
q)	An allocation of profit or loss attributable to minority interest and separately profit or loss attributable to equity holders of the parent
r)	Earnings per share

Basic and diluted earnings per share should be presented for each class of ordinary share [IAS33R.66].

Other operating income should include income that is incidental or ancillary to the group's banking operations. Separate disclosure should be given if material.

The source of income should be disclosed, in respect of both business and geographical segments as well as the type of income [IAS30.10] .

Income and expenses should not be offset except for those relating to hedges and to assets and liabilities which have met the criteria to offset [IAS1R.32] .