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1. Interest receivable and similar income, showing separately that arising from fixed-income securities

2. Interest payable and similar charges

3. Income from securities:

(a) Income from shares and other variable-yield securities

(b) Income from participating interests

(c) Income from shares in affiliated undertakings

4. Commissions receivable

5. Commissions payable

6. Net profit or net loss on financial operations

7. Other operating income

8. General administrative expenses:

(a) Staff costs, showing separately:

- wages and salaries

- social security costs, with a separate indication of those relating to pensions

(b) Other administrative expenses

9. Value adjustments in respect of Assets items 9 and 10

10. Other operating charges