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A. Charges

1. Interest payable and similar charges

2. Commissions payable

3. Net loss on financial operations

4. 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

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

6. Other operating charges

7. Value adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments

8. Value adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings

9. Tax on profit or loss on ordinary activities

10. Profit or loss on ordinary activities after tax

11. Extraordinary charges

12. Tax on extraordinary profit or loss