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. |