(a)

interest expenses from financial liabilities held for trading;

(b)

interest expenses from financial liabilities designated at fair value through profit or loss;

(c)

interest expenses from financial liabilities measured at amortised cost;

(d)

interest expenses from hedge accounting – interest rate risk derivatives;

(e)

interest expenses on other liabilities;

(f)

interest expenses on assets;

(g)

operating leasing expenses, including direct operating expenses from investment property that generates rent;

(h)

expenses from changes in fair value in investment properties that generate rent and are measured using the fair value model;

(i)

losses from operating leased assets;

(j)

depreciation and impairment or reversal of impairment of operating leased assets the income or expenses of which are included in the calculation of the interest component.