Stress Test Data Framework Dictionary 2017: Version 02

BalanceSheetHeader_ALM

Enumeration Definition
(-) Interim dividends FINREP F1.3 row 260
(-) Treasury shares FINREP F1.3 row 240
Available-for-sale financial assets FINREP F1.1 row 140
Capital FINREP F1.3 row 010
Cash, cash balances at central banks and other demand deposits FINREP F1.1 row 010
Derivative notionals - pay This refers to the notional value of derivatives (e.g. interest rate swaps and futures) in the banking book on which the institution is obliged to pay.
Derivative notionals - receive This refers to the notional value of derivatives (e.g. interest rate swaps and futures) in the banking book on which the institution receives payment.
Derivatives assets – Hedge accounting FINREP F1.1 row 240
Derivatives assets – Non qualifying hedges Derivatives not qualifying for hedge accounting fall into the non-hedge accounting category.
Derivatives liabilities – Hedge accounting FINREP F1.2 row 150
Derivatives liabilities – Non qualifying hedges Derivatives not qualifying for hedge accounting fall into the non-hedge accounting category.
Equity instruments issued other than capital FINREP F1.3 row 050
Fair value changes of the hedged items in portfolio hedge of interest rate risk - assets FINREP F1.1 row 250
Fair value changes of the hedged items in portfolio hedge of interest rate risk- liabilities FINREP F1.2 row 160
Fair value reserves
Financial assets designated at fair value through profit or loss FINREP F1.1 row 100
Financial assets held for trading FINREP F1.1 row 050
Financial liabilities designated at fair value through profit or loss FINREP F1.2 row 070
Financial liabilities held for trading FINREP F1.2 row 010
Financial liabilities measured at amortised cost FINREP F1.2 row 110
First consolidation differences A high-level category for capturing aggregated information of on balance sheet, off-balance sheet and other items.
Held-to-maturity investments FINREP F1.1 row 210
Intangible assets FINREP F1.1 row 300
Investments in subsidiaries, joint ventures and associates FINREP F1.1 row 260
Items that may be reclassified to profit and loss FINREP F1.3 row 128
Items that will not be reclassified to profit and loss FINREP F1.3 row 095
Liabilities included in disposal groups classified as held for sale FINREP F1.2 row 290
Loans and receivables FINREP F1.1 row 180
Minority interests [Non-controlling interests] FINREP F1.3 row 270
Non-current assets and disposal groups classified as held for sale FINREP F1.1 row 370
Other assets FINREP F1.1 row 360
Other equity FINREP F1.3 row 080
Other liabilities FINREP F1.2 row 280
Other reserves FINREP F1.3 row 210
Profit or loss attributable to Owners of the parent FINREP F1.3 row 250
Provisions FINREP F1.2 row 170
Retained earnings FINREP F1.3 row 190
Revaluation reserves FINREP F1.3 row 200
Share capital repayable on demand FINREP F1.2 row 270
Share premium FINREP F1.3 row 040
Tangible assets FINREP F1.1 row 270
Tax assets FINREP F1.1 row 330
Tax liabilities FINREP F1.2 row 240