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INTERNATIONAL ACCOUNTING STANDARD 30 (2006)

Index

Source

Commission Regulation (EC) No 1725/2003 of 29 September 2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council

Content

IAS 30: Disclosures in the Financial Statements of Banks and Similar Financial Institutions

This IAS contains amendments resulting from the adoption of Commission Regulations (EC) No. 2238/2004 of 29 December 2004 and No. 2086/2004 of 19 November 2004.

Scope	1-5
Background	6-7
Accounting Policies	8
Income Statement	9-17
Balance Sheet	18-25
Contingencies and Commitments Including Off Balance Sheet Items	26-29
Maturities of Assets and Liabilities	30-39
Concentrations of Assets, Liabilities and Off Balance Sheet Items	40-42
Losses on Loans and Advances	43-49
General Banking Risks	50-52
Assets Pledged as Security	53-54
Trust Activities	55
Related Party Transactions	56-58
Effective Date	59

Index

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