Article 27, items 1 and 2 (vertical layout)

Article 28, items A1 and B1 (horizontal layout)

Interest receivable and similar income and interest payable and similar charges.

These items shall include all profits and losses arising out of banking activities, including:

(1) all income from assets entered under Assets items 1 to 5 in the balance sheet, however calculated. Such income shall also include income arising from the spreading on a time basis of the discount on assets acquired at an amount below, and liabilities contracted at an amount above, the sum payable at maturity;

(2) all charges arising out of liabilities entered under Liabilities items 1, 2, 3 and 8, however calculated. Such charges shall also include charges arising from the spreading on a time basis of the premium on assets acquired at an amount above, and liabilities contracted at an amount below, the sum payable at maturity;

(3) income and charges resulting from covered forward contracts, spread over the actual duration of the contract and similar in nature to interest;

(4) fees and commission similar in nature to interest and calculated on a time basis or by reference to the amount of the claim or liability.