Stress Test Data Framework Dictionary 2017: Version 02

P&L_and_AOCI_reconciliation

This worksheet captures the data required to reconcile the Accumulated other comprehensive income (AOCI) and other reserves movements to the AOCI capital component, and the difference between post-tax profit in the Profit and loss group only tab of the Balance sheet and profit or loss projections template, and the movement in the retained earnings component of capital. Please refer to the reconciliations rules for further clarification. Note that, other than the two previous year-end lines [“Accumulated other comprehensive income at previous year end” & “Other reserves at previous year end”], they are all movements rather than stock/accumulation. Some lines relate to FINREP template 3 while others have been added to reconcile to the AFS movements in other risk templates (Structured finance and Market risk). Pension gains and losses should reconcile to the Pensions template.

201702 CapitalAndOtherProjections

Order Field Name Enumeration Definition
1 Profit or loss and AOCI reconciliation level 1 ProfitorlossandAOCIreconciliationlevel1 A high-level heading in the breakdown of profit or loss and accumulated other comprehensive income.
2 Profit or loss and AOCI reconciliation level 2 ProfitorlossandAOCIreconciliationlevel2 A lower-level heading in the breakdown of profit or loss and accumulated other comprehensive income.
3 Scenario Scenario Identifies the scenario.
4 Projection period Projectionperiod The period to which the associated projections relate.
5 Balance Refers to drawn balance but typically used in combination with other terms. For example, balance up-to-date refers to the portion of an exposures' drawn balance that is not in arrears. It could also refer to the value of a balance sheet or P&L item. This can also be used in the context of a balance sheet item; this is used to capture the balance sheet position.