Enumeration | Definition |
---|---|
Actuarial gains or (-) losses on defined benefit pension plans | FINREP F3 row 060 |
Cash flow hedges [effective portion] | FINREP F3 row 190 |
Fair value changes of equity instruments measured at fair value through other comprehensive income | FINREP F3 row 081 |
Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk | FINREP F3 row 086 |
Financial assets at fair value through other comprehensive income | FINREP F3 row 241 |
Foreign currency translation | FINREP F3 row 150 |
Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net | FINREP F3 row 083 |
Hedge of net investments in foreign operations [effective portion] | FINREP F3 row 110 |
Hedging instruments [not designated elements] | FINREP F3 row 231 |
Income tax relating to items that may be reclassified to profit or (-) loss | FINREP F3 row 330 |
Income tax relating to items that will not be reclassified | FINREP F3 row 090 |
Non-current assets and disposal groups held for sale | FINREP F3 row 280 |
Other comprehensive income | FINREP F3 row 020 |
Profit or (-) loss for the year | FINREP F3 row 010 |
Retained earnings not in profit or loss | Amount of retained earnings in capital but not explained by the P&L projection. |
Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates | FINREP F3 row 320 |
Total comprehensive income for the year | FINREP F3 row 340 |
Total expected misconduct charges | This should reconcile to the totals for the relevant years in the material misconduct costs projections templates. |