(a)

interest income from financial assets held for trading;

(b)

interest income from non-trading financial assets mandatorily at fair value through profit or loss;

(c)

interest income from financial assets designated at fair value through profit or loss;

(d)

interest income from financial assets at fair value through other comprehensive income;

(e)

interest income from financial assets at amortised cost;

(f)

interest income from hedge accounting – interest rate risk derivatives;

(g)

interest income on other assets;

(h)

interest income on liabilities;

(i)

income on operating leases, including rental income from investment property;

(j)

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

(k)

profits from leased assets, including gains from lease modifications.