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202101 RevenuesandCostsIBD
The purpose of this template is to record a baseline and stress scenario income statements for specific IFRS segments that contain Investment Banking (IB) activity, to provide further granular information on that activity by product and region, and to provide reconciliation to aggregate group numbers.
IB activity is defined as the sum of the following three items:
A. Markets cash and derivatives trading activity including any Prime Finance.
B. Capital Markets activity (Advisory, Debt Capital Markets, Equity Capital Markets, and Syndicate).
C. Banking book activity that is readily identifiable inside the firm as supporting the investment banking activity and instrumental to it e.g. relationship lending with large corporates.
Firms may find that this activity is already captured within a pure investment banking IFRS segment in which case the activity is equal to the segment directly. However please note that activities related to Treasury, custody, securities services, payments and cash management, trade finance, project finance etc. are not classified as pure investment banking. If a firm has a mixture of such activities alongside the IB activity then it will need to report the total IFRS segment and then report the IB activity from the segment separately, providing suitable indirect cost allocations where possible. The means by which this has been done must be defined and provided alongside the submission as a mandatory requirement.