Stress Test Data Framework Dictionary 2021: Version 02

Revenuesandcostslevel1

Enumeration Definition
(Administrative expenses) FINREP F2 row 360
(Depreciation) FINREP F2 row 390
(Expenses on share capital repayable on demand) FINREP F2 row 150, to be reported as a positive number
(Fee and commission expenses) FINREP F2 row 210, to be reported as a positive number
(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) FINREP F2 row 510
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) FINREP F2 row 460
(Impairment or (-) reversal of impairment on non-financial assets) FINREP F2 row 520
(Interest expense) FINREP F2 row 090
(Other operating expenses) FINREP F2 row 350
(Provisions or (-) reversal of provisions) FINREP F2 row 430
FINREP F2 row 620
Dividend income FINREP F2 row 160
Exchange differences [gain or (-) loss], net FINREP F2 row 310
Fee and commission income FINREP F2 row 200
Gains or (-) losses from hedge accounting, net FINREP F2 row 300
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net FINREP F2 row 220
Gains or (-) losses on derecognition of non financial assets other than held for sale, net FINREP F2 row 330
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net FINREP F2 row 290
Gains or (-) losses on financial assets and liabilities held for trading, net FINREP F2 row 280
Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net FINREP F2 row 287
Interest income FINREP F2 row 010
MEM1: Total Losses in other Traded Risk templates that have been removed from the above Memo item for losses reported in other Traded Risk templates under the stressed forecast
MEM2: Profit or (-) loss for the year inclusive of these other template losses Memo item for losses reported in other Traded Risk templates under the stressed forecast. FINREP F2 row 670 + MEM1 total
MEM3: Profit or (-) loss due to changes in underlying activity Memo items for activity change on the stressed forecast
Memo items for impact of FX translation on the stressed forecast
MEM5: Profit or (-) loss for the year MEM3 + MEM4. Also equal to FINREP F2 row 670.
MEM6: Customer assets Memo item for assets
MEM7: Customer liabilities Memo item for liabilities
Modification gains or (-) losses, net FINREP F2 row 425
Negative goodwill recognised in profit or loss FINREP F2 row 580
Other operating income FINREP F2 row 340
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS FINREP F2 row 630
Profit or (-) loss after tax from discontinued operations FINREP F2 row 640
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS FINREP F2 row 610
PROFIT OR (-) LOSS FOR THE YEAR FINREP F2 row 670
Profit or (-) loss from Non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations FINREP F2 row 600
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method FINREP F2 row 590
TOTAL OPERATING INCOME, NET FINREP F2 row 355