Stress Test Data Framework Dictionary 2017: Version 02

ProfitorlossandAOCIreconciliationlevel1

Enumeration Definition
Accumulated other comprehensive income at previous year end Stock of accumulated OCI as at end of Y-1.
Actuarial gains or (-) losses on defined benefit pension plans Gross movement.
Available-for-sale financial assets Gross movement.
Cash flow hedges [effective portion] Gross movement.
Foreign currency translation Gross movement.
Income tax on AOCI Please include tax on AFS gains losses, other reserve movements. Report tax payment as a negative amount.
Other AOCI Gross movement - please break out in unstructured data.
Other reserves at previous year end Stock of other reserves as at end of Y-1.
Reclassified to profit or loss Gross movement.
Retained earnings not in profit or loss Amount of retained earnings in capital but not explained by the P&L projection.
Total expected misconduct charges Conduct line is expected to be completed for the Baseline only. This should reconcile to the totals for the relevant years in the material misconduct costs projections templates.