Enumeration | Definition |
---|---|
Impact on income | Gain or (-) Loss recorded in the income statement due to the Year 1 (change) [A] |
Impact on other comprehensive income | Gain or (-) Loss recorded in other comprehensive income due to the Year 1 (change) [B] |
Impact on regulatory capital | Effective impact of Year 1 (change) on capital after taking account of deductions ([A]+[B]+[C]) |
Regulatory deductions | Adjustments to eliminate accounting entries not recognised by the regulatory framework [C] |