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Profit & Loss account structure

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XBRL Model Project

Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://www.eba.europa.eu/xbrl/crr/role/dict/dom/MC/MC77

Concept	Order
Main category `eba_exp:MC`
Profit or loss `eba_MC:x276`	1
Profit or loss from continuing operations `eba_MC:x279`	1
Profit or loss before tax from continuing operations `eba_MC:x277`	1
Total operating income (net) `eba_MC:x501`	1
Interest `eba_MC:x212`	1
Expenses on equity instruments issued `eba_MC:x151`	2
Dividend income `eba_MC:x125`	3
Fee and commission `eba_MC:x153`	4
Gains and losses on derecognition, Gains and losses from remeasurements `eba_MC:x181`	5
Gains and losses on derecognition `eba_MC:x180`	1
Gains and losses from hedge accounting `eba_MC:x4`	6
Accounting Hedges. Fair value changes of the hedging instrument [including discontinuation] `eba_MC:x6`	1
Accounting Hedges. Fair value changes of the hedged item attributable to the hedged risk `eba_MC:x5`	2
Accounting Hedges. Ineffectiveness in profit or loss from cash flow hedges `eba_MC:x7`	3
Accounting Hedges. Ineffectiveness in profit or loss from hedges of net investments in foreign operations `eba_MC:x8`	4
Exchange differences `eba_MC:x150`	7
Other operating `eba_MC:x265`	8
Other operating. Generated by tangible assets. Changes in fair value `eba_MC:x266`	1
Other operating. Generated by tangible assets. Other than changes in fair value `eba_MC:x267`	2
Other operating. Other than generated by tangible assets `eba_MC:x268`	3
Administrative expenses `eba_MC:x20`	2
Administrative expenses. Staff `eba_MC:x22`	1
Administrative expenses. Staff. Pension and similar expenses `eba_MC:x23`	1
Administrative expenses. Staff. Share based payments `eba_MC:x24`	2
Administrative expenses. Other than staff `eba_MC:x21`	2
Depreciation `eba_MC:x98`	3
Impairment `eba_MC:x187`	4
Negative goodwill `eba_MC:x240`	5
Share of profit or loss `eba_MC:x321`	6
Tax from continuing operations `eba_MC:x333`	2
Profit or loss from discontinued operations `eba_MC:x280`	2
Profit or loss before tax from discontinued operations `eba_MC:x278`	1
Tax from discontinued operations `eba_MC:x334`	2
Profit or loss after tax from extraordinary operations `eba_MC:x499`	3
Profit or loss before tax from extraordinary operations `eba_MC:x498`	1
Tax from extraordinary operations `eba_MC:x500`	2