Stress Test Data Framework Dictionary 2017: Version 02

ALMassetliabilityclassheader

Enumeration Definition
Cash balances at central banks FINREP F1.1 row 030
Cash on hand FINREP F1.1 row 020
Commitments and guarantees given FINREP F1.2 row 220
Current tax assets FINREP F1.1 row 340
Current tax liabilities FINREP F1.2 row 250
Debt securities FINREP F1.1 row 080, FINREP F1.1 row 120, FINREP F1.1 row 160, FINREP F1.1 row 190, FINREP F1.1 row 220
Debt securities issued FINREP F1.2 row 050, FINREP F1.2 row 090, FINREP F1.2 row 130
Deferred tax assets FINREP F1.1 row 350
Deferred tax liabilities FINREP F1.2 row 260
Deposits FINREP F1.2 row 040, FINREP F1.2 row 080, FINREP F1.2 row 120
Derivative notionals This refers to the notional value of derivatives (e.g. interest rate swaps and futures) contributing to net interest income.
Derivatives FINREP F1.1 row 060/FINREP F1.2 row 020
Equity instruments FINREP F1.1 row 070, FINREP F1.1 row 110, FINREP F1.1 row 150
Funds for general banking risk [if presented within liabilities] FINREP F1.2 row 171 (annex IV)
Goodwill FINREP F1.1 row 310
Investment property FINREP F1.1 row 290
Loans and advances FINREP F1.1 row 090, FINREP F1.1 row 130, FINREP F1.1 row 170, FINREP F1.1 row 200, FINREP F1.1 row 230
Other demand deposits FINREP F1.1 row 040
Other financial assets Other financial assets reported in FINREP F1.1 not included within the breakdown items provided for accounting designations (Financial assets held for trading, Financial assets designated at fair value through profit or loss, Available-for-sale financial assets, Loans and receivables and Held-to-maturity investments)
Other financial liabilities Other financial liabilities reported in FINREP F1.2 not included within the breakdown items provided for accounting designations (Financial liabilities held for trading, Financial liabilities designated at fair value through profit or loss, Financial liabilities measured at amortised cost)
Other intangible assets FINREP F1.1 row 320
Other long term employee benefits FINREP F1.2 row 190
Other provisions FINREP F1.2 row 230
FINREP F1.2 row 210
Pension and other post employment defined benefit obligations FINREP F1.2 row 180
Property, plant and equipment FINREP F1.1 row 280
Restructuring FINREP F1.2 row 200
Short positions FINREP F1.2 row 030