Stress Test Data Framework Dictionary 2021: Version 02

ProfitorlossandAOCIreconciliationlevel2

Enumeration Definition
Attributable to minority interest [Non-controlling interest] FINREP F3 row 350
Attributable to owners of the parent FINREP F3 row 360
Covered bonds As per the PRA handbook: (1) (in accordance with Article 52(4) of the UCITS Directive and except for the purposes of the IRB approach or the standardised approach to credit risk) a bond that is issued by a credit institution which has its registered office in an EEA State and is subject by law to special public supervision designed to protect bondholders and in particular protection under which sums deriving from the issue of the bond must be invested in conformity with the law in assets which, during the whole period of validity of the bond, are capable of covering claims attaching to the bond and which, in the event of failure of the issuer, would be used on a priority basis for the reimbursement of the principal and payment of the accrued interest. (2) In accordance with point 68 of Part 1 of Annex VI of the Banking Consolidation Directive (Exposures in the form of covered bonds) and for the purposes of the IRB approach or the standardised approach to credit risk, a covered bond as defined in (1) collateralised in accordance with CRR Article 129. (3) As defined in Regulation 1(2) of the RCB Regulations, a bond in relation to which the claims attaching to that bond are guaranteed to be paid by an owner from an asset pool it owns. (4) In accordance with Article 22(4) of the Third Non-Life Directive and Article 24(4) of the Consolidated Life Directive and for the purposes of INSPRU 2.1) a debenture that is issued by a credit institution which: (a) has its head office in an EEA State; (b) is subject by law to official supervision designed to protect the holders of the debenture; in particular, sums deriving from the issue of the debenture must be invested in accordance with the law in assets which, during the whole period of validity of the debenture, are capable of covering claims attaching to the debenture and which, in the event of failure of the issuer, would be used on a priority basis for the reimbursement of the principal and payment of the accrued interest.
Discretionary AT1 coupons not included in PAT
Ordinary dividends
Other debt securities
Other distributions not included in PAT
Other retained earnings not in P&L
Preference dividends
Reclassified to profit or loss Gross movement.
Securitisation positions Total RWA for securitisation positions.