Other interest income

"6.T.7.1" to "6.T.7.9"

Interest income may be moved between ‘Investment income ‘, ‘Other income’ or ‘Finance income’

Forex profit

“6.T.7.15” and “6.T.7.16”

Other dividend income

“6.T.7.10” and “6.T.7.11”

‘Interest income’ may be moved between ‘Investment income ‘, ‘Other income’ or ‘Finance income’.  In addition, there is an option to disclose ‘dividend income on the face of the statement of profit or loss after operating results

Net profit from investment activities

“5.T.4.11” to “5.T.4.17”, “5.T.4.20” to “5.T.4.23”, “5.T.4.40” to “5.T.4.41”, “5.T.6.11” to “5.T.6.17”, “5.T.6.20” to “5.T.6.29” and “5.T.6.40” to “5.T.6.41”

‘Net profit from investment activities’ may be presented either as a separate note or as part of other income or other expenses

Impairment of financial assets

"5.T.4.54" to "5.T.4.57", "5.T.4.60", "5.T.4.63", "5.T.4.70. 5", "5.T.4.80. 5" to "5.T.4.80. 7", "5.T.6.24" to "5.T.6.26", "5.T.6.29", "5.T.6.45", "5.T.6.63", "5.T.6.70. 5" and "5.T.6.80. 5" to "5.T.6.80. 7"

Option to disclose impairment of financial assets on the face of the statement of profit or loss before operating results instead of the notes to the financial statements

Statement of changes in net assets available for benefits (Provident funds only)

Show Statement of changes in net assets available for benefits separate from Statement of changes in net assets

Interest income (Provident funds only)

“3.Q.5. 1” to “3.Q.5. 3”

‘Interest income’ may be presented either line by line for each map number on face of the Income statement or as a total on the Income statement and line by line in the notes to the financial statements

Members contributions (Provident funds)

At the beginning or at the end of the Statement of changes in net assets

Income for investment companies (investment companies)

“3.Q.4. 1” to “3.Q.4. 6”

This option is for investment companies that may want to present ‘Income’ either line by line for each map number on face of the Income statement or as part of the ‘Revenue note’ in the notes to the financial statements

Profit or loss from sale of financial assets (investment companies)

“5.T.4.11” to “5.T.4.16” and “5.T.6.11” to “5.T.6.16”

This option is for investment companies that may want to show ‘Profit from sale of financial assets’ either as revenue or as other income and loss from sale of financial assets either as direct expense just after revenue or as other expense

Profit or loss items on financial assets

"5.T.4.11" to "5.T.4.16", "5.T.4.21" to "5.T.4.23", "5.T.4.54" to "5.T.4.57", "5.T.4.60", "5.T.4.62", "5.T.4.63", "5.T.4.70. 1", "5.T.4.70. 5", "5.T.4.80. 1", "5.T.4.80. 5" to "5.T.4.80. 8", "5.T.6.11" to "5.T.6.16", "5.T.6.21" to "5.T.6.23", "5.T.6.54" to "5.T.6.57", "5.T.6.60", "5.T.6.62", "5.T.6.63", "5.T.6.70. 1", "5.T.6.70. 5", "5.T.6.80. 1", "5.T.6.80. 5" to "5.T.6.80. 8"

With this option profit or loss on financial assets may be presented either on face of the Income statement or as part of the ‘Other income’ note

Profit or loss items on investment properties

"5.T.4.17", "5.T.4.20", "5.T.4.62", "5.T.6.17", "5.T.6.20", "5.T.6.46"

With this option profit or loss on investment properties may be presented either on face of the Income statement or as part of the ‘Other income’ note

Impairment of non-financial assets

"5.T.4.58", "5.T.4.59", "5.T.4.61", "5.T.4.64", "5.T.6.27", "5.T.6.28", "5.T.6.64"

With this option impairment of non-financial assets may be presented either on face of the Income statement or as part of the ‘Other income’ note

Interest expense (investment companies)

“6.T.8. 1” to “6.T.8. 9”

This option is for investment companies that may show ‘Interest expense’ either as direct expense just after revenue or as other expense

Dividend to holders of redeemable shares (investment funds)

“6.T.8. 3”

With this option ‘Dividend to holders of redeemable shares’ may be presented either on face of the Income statement or as part of the ‘Other income’ note

Income from biological assets

"3.Q.3. 1" to "3.Q.3. 5"

With this option ‘biological assets’ may be presented either on face of the Income statement or as part of the ‘Revenue’ note

Selling expenses to be combined in one note with administration expenses

All map numbers beginning with "5.T.1" and "5.T.2"

Selling expenses note is hidden and all selling expenses are combined in one note together with administration expenses

Profit/loss on disposals of PPE

“5.T.6. 7” and “5.T.6. 5”

With this option ‘Profit/loss on disposals of PPE’ may be presented either on face of the Income statement or as part of the ‘Finance costs’ note

Profit/loss from foreign exchange transactions

“6.T.3. 4”, “6.T.3. 5”, “6.T.7.15” and “6.T.7.16”

With this option ‘Profit/loss from foreign exchange transactions’ may be presented either on face of the Income statement or as part of the note ‘Net profit from foreign exchange transactions’

Depreciation

All map numbers ending in “.95” to “.99”

With this option ‘Depreciation and amortisation expense’ may be presented either on face of the Income statement as a total or as part cost of sales or expenses as appropriate for the particular map number.

As a second option the user may select to show Depreciation and amortisation in one line.

Formation and Capital issue expenses

“5.T.6. 3”, “5.T.6. 3. 1” and “5.T.6. 4”

With this option ‘Formation and Capital issue expenses’ may be presented either within ‘Administration expenses’ within ‘Other expenses’ which is the default presentation

Bank and other finance charges

“6.T.3. 1” to “6.T.3. 3”

With this option ‘Bank and other finance charges’ may be presented either within ‘Administration expenses’ within ‘Finance costs’ which is the default presentation

Staff costs

“4.R.1.11” to “4.R.1.17”

“4.R.3. 2” to “4.R.3. 6”

“5.T.1. 1” to “5.T.1. 5”

“5.T.2. 1” to “5.T.2.12” and

“5.T.3. 1” to “5.T.3.11”

Combine each map grouping into one line as staff costs in additional information part of the FS document.

Description of 'Operating profit' in Greek

Choice between ‘Κέρδος από εργασίες’ and ‘Λειτουργικά αποτελέσματα’

Description of 'Finance income (costs)' in Greek

Choice between ‘Έξοδα χρηματοδότησης’ and ‘Χρηματοοικονομικά έξοδα’