Stress Test Data Framework Dictionary 2021: Version 02

UKcapitalimpactprofitlossitem

Enumeration Definition
(Administrative expenses) FINREP F2 row 360 on a UK country of exposure basis.
(Depreciation) FINREP F2 row 390 on a UK country of exposure basis.
(Expenses on share capital repayable on demand) FINREP F2 row 150 on a UK country of exposure basis.
(Fee and commission expenses) FINREP F2 row 210 on a UK country of exposure basis.
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) FINREP F2 row 460 on a UK country of exposure basis. Please exclude movements associated with asset classes Financial Institutions, Housing Associations, Other Wholesale, Quasi Sovereign and Sovereign.
(Interest expense) FINREP F2 row 090 on a UK country of exposure basis.
(Other operating expenses) FINREP F2 row 350 on a UK country of exposure basis.
(Provisions or (-) reversal of provisions) FINREP F2 row 430 on a UK country of exposure basis. Please exclude movements associated with asset classes Financial Institutions, Housing Associations, Other Wholesale, Quasi Sovereign and Sovereign.
Dividend income FINREP F2 row 160 on a UK country of exposure basis.
Exchange differences [gain or (-) loss], net FINREP F2 row 310 on a UK country of exposure basis.
Fee and commission income FINREP F2 row 200 on a UK country of exposure basis.
Gains or (-) losses from hedge accounting, net FINREP F2 row 300 on a UK country of exposure basis. Please exclude movements associated with asset classes Financial Institutions, Housing Associations, Other Wholesale, Quasi Sovereign and Sovereign.
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net FINREP F2 row 220 on a UK country of exposure basis. Please exclude movements associated with asset classes Financial Institutions, Housing Associations, Other Wholesale, Quasi Sovereign and Sovereign.
Gains or (-) losses on derecognition of non financial assets other than held for sale, net FINREP F2 row 330 on a UK country of exposure basis. Please exclude movements associated with asset classes Financial Institutions, Housing Associations, Other Wholesale, Quasi Sovereign and Sovereign.
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net FINREP F2 row 290 on a UK country of exposure basis. Please exclude movements associated with asset classes Financial Institutions, Housing Associations, Other Wholesale, Quasi Sovereign and Sovereign.
Gains or (-) losses on financial assets and liabilities held for trading, net FINREP F2 row 280 on a UK country of exposure basis. Please exclude movements associated with asset classes Financial Institutions, Housing Associations, Other Wholesale, Quasi Sovereign and Sovereign.
Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net FINREP F2 row 287 on a UK country of exposure basis. Please exclude movements associated with asset classes Financial Institutions, Housing Associations, Other Wholesale, Quasi Sovereign and Sovereign.
Interest income FINREP F2 row 010 on a UK country of exposure basis.
Other operating income FINREP F2 row 340 on a UK country of exposure basis.