Stress Test Data Framework Dictionary 2021: Version 02

Profitorlossbusinesslineitemlevel1

Enumeration Definition
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) FINREP F2 row 460 on a business line basis.
Customer assets Refers to assets such as loans.
Customer liabilities Refers to liabilities such as deposits.
Net interest income FINREP F2 row 010 less FINREP F2 row 090 on a business line basis.
Non interest expense excluding exceptional activity FINREP F2 (row 350 + row 390 + row 360) on a business line basis.
Non interest income excluding exceptional activity FINREP F2 (row 200 - row 210 + row 160 - row 150 + row 220 + row 290 + row 287 + row 300 + row 310 + row 280 + row 330 + row 340) on a business line basis.
Profit or (-) loss after tax from continuing operations FINREP F2 row 630 on a business line basis.
Profit or (-) loss before tax from continuing operations FINREP F2 row 610 on a business line basis.
Profit or (-) loss on exceptional activity FINREP F2 (row 430 + row 425 + row 510 + row 520 + row 580 + row 590 + row 600) on a business line basis.