A -tables: STANDARD PROFIT AND LOSS ACCOUNT and appendix tables to the profit and loss account

Transcription

1 VIRTI UTHORITY TSK FORCE (Financial Supervision uthority/bank of Finland/Statistics Finland) Reporting institutions: (cf. ppendix 6) 240, 241, 242, 247, 249 Domestic investment firms 246 Foreign investment firm in Finland 248 Clearing party as intended i the Securities Markets ct ppendi 2b. 1 = Suomi 2 = English 3 = Svenska 2 -tables: STNDRD PROFIT ND LOSS CCOUNT and appendix tables to the profit and loss account Frequency: : 01 STNDRD PROFIT ND LOSS CCOUNT ppendix tables to the profit and los accounts 11 INTEREST INCOME 13 INTEREST EXPENSES 14 INCOME FROM EQUITY INVESTMENTS FEE ND COMMISSION INCOME 18 NET INCOME FROM SECURITIES TRNSCTIONS ND FOREIGN EXCHNGE DELING 19 NET INCOME FROM VILBLE-FOR-SLE FINNCIL SSETS , 20 NET INCOME FROM HEDGE CCOUNTING 21 NET INCOME FROM INVESTMENT REL ESTTE OTHER OPERTING INCOME 24 DMINISTRTIVE EXPENSES 26 DEPRECITION ND IMPIREMENT ON TNGIBLE ND INTNGIBLE SSETS 27 OTHER OPERTING EXPENSES 30 IMPIREMENT ON OTHER FINNCIL SSETS Muutokset/ Förändringar/Changes: , , Deadline: ccuracy: References: Frequency > 20 business days; Frequency 365 > by 1 March Rounded to nearest EUR (one significant figure after the decimal point) FC standards 3.1, R3.1 Data collection TK(SC)560.RL00/01-12/2004 confirmed by Statistics Finland Statistics Finland; Decision on data collections TK

2 UTHORITY TSK FORCE ppendix 2b. (Financial Supervision uthority/bank of Finland/Statistics Finland) 01 STNDRD PROFIT ND LOSS CCOUNT QURTERLY Deadline: Reporting institutions: Frequency > 20 business days Frequency 365 > by 1 March 240, 241, 242, 247, 249 Domestic investment firms 246 Foreign investment firms in Finland 248 Clearing party as intended i the Securities Markets ct C1 C2 C3 (01) Fee and commission income 16;27 6;C1 16;27 6;C12 16;27 6;C Net income from securities transactions and foreign exchange dealing 18;29; 7;C1 18;29; 7;C2 18;29; 7;C Net income from securities transactions 18;25 2;C1 18;25 2;C2 18;25 2;C Net income from foreign exchange dealing 18;2910 9;C1 18;2910 9;C2 18;2910 9;C Income from equity investments 14;37 3;C1 14;37 3;C1 14;37 3;C From shares and participations in group undertakings 14;3705 8;C1 14;3705 8;C2 14;3705 8;C From participating interests 14;3710 5;C1 14;3710 5;C2 14;3710 5;C From otther enterprises ;3750 4;C1 14;3750 4;C2 14;3750 4;C Interest income 11;41 0;C1 11;41 0;C2 11;41 0;C Net income from available for sale financial assets 19;42 8;C1 19;42 8;C2 19;42 8;C Net income from hedge accounting 20;43 1;C1 20;43 1;C2 20;43 1;C Net income from investment real estate 21;44 2;C1 21;44 2;C2 21;44 2;C Other operating income 22;47 3;C1 22;47 3;C2 22;47 3;C NET INCOME FROM INVESTMENT SERVICES Fee and commission expenses 17;51 6;C1 17;51 6;C2 17;51 6;C Interest expenses 13;532 ;C1 13;532 ;C2 13;532 ;C dministrative expenses 24;55 5;C1 24;55 5;C2 24;55 5;C Staff costs 24;5505 0;C1 24;5505 0;C2 24;5505 0;C Wages, salaries and fees 24; ;C1 24; ;C2 24; ;C Staff-related costs 24; ;C1 24; ;C2 24; ;C Pension costs 24; ;C1 24; ;C2 24; ;C Other staff-related costs 24; ;C1 24; ;C2 24; ;C Other administrative expenses 24;5510 7;C1 24;5510 7;C2 24;5510 7;C Depreciation and write-downs on tangible and intangible assets 26;57 7;C1 26;57 7;C2 26;57 7;C Other operating expenses 27;59 8;C1 27;59 8;C2 27;59 8;C Impairement losses on loans and other receivables Impairement losses on other financial assets 30;63 2;C1 30;63 2;C2 30;63 2;C NET OPERTING PROFIT (LOSS) 73 5 ppropriations 75 0 Income taxes 76 9 PROFIT OR LOSS ON ORDINRY CTIVITIES FTER TXTION 85 0 Extraordinary income and expenses 89 4 PROFIT (LOSS) FOR THE FINNCIL YER

3 UTHORITY TSK FORCE (Financial Supervision uthority/bank of Finland/Statistics Finland) NOTES TO THE STNDRD PROFIT ND LOSS CCOUNT *) refers to the profit and loss account table 01 ppendix 2b 11 INTEREST INCOME fr. > 11 C1 C2 C3 *) 41 0 Interest income 01;27 9;C1 01;27 9;C2 01;27 9;C From claims on credit institutions Deposits Other claims From claims on the public and public sector entities From debt securities Public sector entities Other From derivative contracts Held for hedging Held for trading Debt securities issued by public sector entities 13 INTEREST EXPENSES fr. > 13 C1 C2 C3 *) 53 2 Interest expenses 01;53 3;C1 01;53 3;C2 01;53 3;C On liabilities to credit institutions On liabilities to the public and public sector entities On debt securities issued to the public Bonds Other debt securities On derivate contracts and other liabilities held for trading Held for hedging Held for trading On subordinated liabilities Capital loans Other liabilities Other interest expenses 14 INCOME FROM EQUITY INVESTMENTS fr. > C1 C2 C3 *) 37 3 Income from equity investments 01;37 0;C1 01;37 0;C2 01;37 0;C3 *) Shares and participations in group undertakings 01;3705 1;C1 01;3705 1;C2 01;3705 1;C Credit institutions Other *) Participating interests 01;3710 1;C1 01;3710 1;C2 01;3710 1;C Credit institutions Other *) Other enterprises 01;3750 2;C1 01;3750 2;C2 01;3750 2;C Financial assets at fair value through profit or loss vailable-for-sale 11-30/ Korvaa/Ersätter/ 3(7)

4 UTHORITY TSK FORCE (Financial Supervision uthority/bank of Finland/Statistics Finland) NOTES TO THE STNDRD PROFIT ND LOSS CCOUNT *) refers to the profit and loss account table 01 ppendix 2b 16 FEE ND COMMISSION INCOME fr. > 16 C1 C2 C3 *) 27 5 Commission income 01;27 9;C1 01;27 9;C2 01;27 9;C From securities broking From market making From arrangement of securities issues From underwriting of securities issues From asset management Commissions and fees from arrangement of loans and financing From safe custody service Investment and financial advice Other commission income 18 NET INCOME FROM SECURITIES TRNSCTIONS ND FOREIGN EXCHNGE fr. > 18 C1 C2 C3 *) 29 7 Net income from securities transactions and foreign exchange dealing *) 01;29 3;C1 01;29 3;C2 01;29 3;C3 *) Net income from securities transactions 01;25 4;C1 01;25 4;C2 01;25 4;C Realised Debt securities Shares and participations Other Fair value adjustments Debt securities Shares and participations Other Ineffective portion of cash flow hedge *) Net income from foreign exchange dealing 01;2910 4;C1 01;2910 4;C2 01;2910 4;C / Korvaa/Ersätter/ 4(7)

5 UTHORITY TSK FORCE (Financial Supervision uthority/bank of Finland/Statistics Finland) NOTES TO THE STNDRD PROFIT ND LOSS CCOUNT *) refers to the profit and loss account table 01 ppendix 2b 19 NET INCOME FROM VILBLE-FOR-SLE FINNCIL SSETS fr. > C1 C2 C3 *) 42 0 Net income from available-for-sale financial assets 01;42 8;C1 01;42 8;C2 01;42 8;C vailable-for-sale Debt securities Gains / losses on disposals Impairement additions / reversals Fair value reserve brought forward to accounting period Shares and participations Gains / losses on disposals Impairements From fair value reserve to profit and loss Designated at fair value through profit and loss Fair value adjustments of financial assets Fair value adjustments of financial liabilities 20 NET INCOME FROM HEDGE CCOUNTING fr. > 20 C1 C2 C3 *) 43 1 Net income form hedge accounting 01;43 9;C1 01;43 9;C2 01;43 9;C Net income from hedge instruments Net income from hedge items 21 NET INCOME FROM INVESTMENT REL ESTTE fr. > C1 C2 C3 *) 44 2 Net income from investment real estate 01;44 0;C1 01;44 0;C2 01;44 0;C Dividend and rental income Gains on disposals Gains from fair value adjustments Other income Planned depreciation on buildings Impairements Rental expenses Losses on disposals Other expenses 11-30/ Korvaa/Ersätter/ 5(7)

6 UTHORITY TSK FORCE (Financial Supervision uthority/bank of Finland/Statistics Finland) NOTES TO THE STNDRD PROFIT ND LOSS CCOUNT *) refers to the profit and loss account table 01 ppendix 2b 22 OTHER OPERTING INCOME fr. > 22 C1 C2 C3 *) 47 3 Other operating income 01;47 1;C1 01;47 1;C2 01;47 1;C Dividend and rental income from real estate and real estate corporations Gains on disposals from real estate and shares and participations in real estate corporations Income from administrative service to the firm in 7 the same group or consolidation group Other operating income 24 DMINISTRTIVE EXPENSES fr. > 24 C1 C2 C3 *) 55 5 dministrative expenses 01;55 8;C1 01;55 8;C2 01;55 8;C3 *) Staff costs 01;5505 9;C1 01;5505 9;C2 01;5505 9;C3 *) Wages, salaries and fees 01; ;C1 01; ;C2 01; ;C3 *) Staff-related costs 01; ;C1 01; ;C2 01; ;C3 *) Pension costs 01; ;C1 01; ;C2 01; ;C Pensions paid Pension insurance premiums Other *) Other staff-related costs 01; ;C1 01; ;C2 01; ;C Social security contributions Other social security costs *) Other administrative expenses 01;5510 9;C1 01;5510 9;C2 01;5510 9;C Office costs Office supplies and equipment Repair and maintenance of machinery and equipment Other office costs 1) Data processing expenses Service charges 2) Other data processing expenses (excluding 1 rents and wages and salaries) Expenses related to communications 3) Entertainment and marketing expenses Reseach and development expenses Other staff-related expenses (not included in staff costs) Other administrative expenses 1) lso includes services purchased from companies that rent office staff; debit card expenses (expenses connected with the manufacture of cards: excluding operating expenses or service charges related to debit cards), costs of forms etc. 2) Service charges in respect of data processing services purchased by the investment firm from external companies (including companies belonging to the sa 3) Including post, telephone, joint transport system, telex / Korvaa/Ersätter/ 6(7)

7 UTHORITY TSK FORCE (Financial Supervision uthority/bank of Finland/Statistics Finland) NOTES TO THE STNDRD PROFIT ND LOSS CCOUNT *) refers to the profit and loss account table 01 ppendix 2b 26 DEPRECITION ND IMPIREMENT ON TNGIBLE ND INTNGIBLE SSETS fr. > 26 C1 C2 C3 *) 57 Depreciation and impairement on tangible and 7 intangible assets Planned depreciation On buildings On machinery and equipment Intangible assets other than goodwill Other planned depreciation Impairements On real estate and shares and participations in real estate corporations Other impairements 01;57 2;C3 27 OTHER OPERTING EXPENSES fr. > 27 C1 C2 C3 *) 59 8 Other operating expenses 01;59 6;C1 01;59 6;C2 01;59 6;C Rents Real estate rents Equipment, object and vehicle rents Expenses arising from real estate and real estate corporations Capital losses from the sale of real estate and 5 shares and participations in real estate corporations Other operating expenses Insurance and security expenses Supervision, inspection and membership fees Other 30 IMPIREMENT ON OTHER FINNCIL SSETS fr. > 240, 241, 246, 249, 248, C1 C2 C3 *) 63 2 Impairement on other financial assets 01;63 4;C1 01;63 4;C2 01;63 4;C Shares and participations in group undertakings Shares and participations in participating interests Held to maturity investments Others 11-30/ Korvaa/Ersätter/ 7(7)