Stress Test Data Framework Dictionary 2017: Version 02

Maximumdistributableamountconstituent

Enumeration Definition
Discretionary AT1 coco coupons included in PAT Any AT1 Coco coupons or dividends that are included in the PAT figure and are covered by the MDA rules as defined by PS3/14.
Discretionary AT1 coco coupons not included in PAT AT1 Coco coupons or dividends that are not included in the PAT figure and are covered by the MDA rules as defined by PS3/14.
Maximum distributable amount MDA, if applicable, as per PS3/14.
Maximum distributable amount factor MDA Factor as per PS3/14 ,(0.2, 0.4, 0.6), or 1 if outside (above) the combined buffer.
Ordinary dividends Ordinary dividends that are included in the PAT figure and are covered by the MDA rules as defined by PS3/14.
Other discretionary coupons included in PAT Any other coupons or dividends that are included in the PAT figure and are covered by the MDA rules as defined by PS3/14.
Other discretionary coupons not included in PAT Any other coupons that are not included in the PAT figure and are covered by the MDA rules as defined by PS3/14.
Other distributions included in PAT Any other distributions that are included in the PAT figure and are covered by the MDA rules as defined by PS3/14.
Other distributions not included in PAT Any other distributions that are not included in the PAT figure and are covered by the MDA rules as defined by PS3/14.
Other preference dividends Any other dividends that are not included in the PAT figure and are covered by the MDA rules as defined by PS3/14.
Profit after tax for the calculation of the MDA Profit used for the MDA as defined by PS3/14.
Reconciliation to accounting profit Any other adjustment required to the PAT figure in the P&L (Group Only) tab of the Balance Sheet & P&L template to get to the Profit used for the MDA as defined by PS3/14.
Variable compensation included in PAT Amount of post-tax variable compensation paid out (including discretionary pension benefits) covered by the MDA rules as defined by PS3/14 (please see: http://www.bankofengland.co.uk/pra/Documents/publications/ps/2014/ps314.pdf).