Stress Test Data Framework Dictionary 2021: Version 02

ProfitorlossandAOCIreconciliationlevel1

Enumeration Definition
Actuarial gains or (-) losses on defined benefit pension plans FINREP F3 row 060
Cash flow hedges [effective portion] FINREP F3 row 190
Fair value changes of equity instruments measured at fair value through other comprehensive income FINREP F3 row 081
Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk FINREP F3 row 086
Financial assets at fair value through other comprehensive income FINREP F3 row 241
Foreign currency translation FINREP F3 row 150
Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net FINREP F3 row 083
Hedge of net investments in foreign operations [effective portion] FINREP F3 row 110
Hedging instruments [not designated elements] FINREP F3 row 231
Income tax relating to items that may be reclassified to profit or (-) loss FINREP F3 row 330
Income tax relating to items that will not be reclassified FINREP F3 row 090
Non-current assets and disposal groups held for sale FINREP F3 row 280
Other comprehensive income FINREP F3 row 020
Profit or (-) loss for the year FINREP F3 row 010
Retained earnings not in profit or loss Amount of retained earnings in capital but not explained by the P&L projection.
Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates FINREP F3 row 320
Total comprehensive income for the year FINREP F3 row 340
Total expected misconduct charges This should reconcile to the totals for the relevant years in the material misconduct costs projections templates.