Stress Test Data Framework Dictionary 2017: Version 02

Profitorlossitemlevel1

Enumeration Definition
(Administrative expenses) FINREP F2 row 360
(Depreciation) FINREP F2 row 390
(Expenses on share capital repayable on demand) FINREP F2 row 150
(Fee and commission expenses) FINREP F2 row 210
(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 non financial assets other than held for sale, net FINREP F2 row 330
Gains or (-) losses on financial assets & liabilities not measured at fair value through profit or loss, net FINREP F2 row 220
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
Interest income FINREP F2 row 010
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 subsidiaries, joint ventures and associates FINREP F2 row 590
TOTAL OPERATING INCOME, NET FINREP F2 row 355