Stress Test Data Framework Dictionary 2021: Version 02

Revenuesandcostslevel2

Enumeration Definition
(Derivatives - Hedge accounting, interest rate risk) FINREP F2 row 130
(Financial liabilities designated at fair value through profit or loss FINREP F2 row 110
(Financial liabilities held for trading FINREP F2 row 100
(Financial liabilities measured at amortised cost) FINREP F2 row 120
(Interest expense on assets) FINREP F2 row 145
(Other administrative expenses) FINREP F2 row 380
(Other liabilities) FINREP F2 row 140
(Staff expenses) FINREP F2 row 370
Derivatives - Hedge accounting, interest rate risk FINREP F2 row 070
Financial assets at amortised cost FINREP F2 row 051
Financial assets at fair value through other comprehensive income FINREP F2 row 041 for interest income, FINREP F2 row 191 for dividend income
Financial assets designated at fair value through profit or loss FINREP F2 row 030
Financial assets held for trading FINREP F2 row 170
Interest income on liabilities FINREP F2 row 085
Investments in subsidiaries, joint ventures and associates accounted for using other than equity method FINREP F2 row 192
MEM1: Bid/ask fair value adjustments
MEM1: Counterparty Credit Risk losses
MEM1: Market Risk Stressed P&L
MEM1: Other fair value adjustments
MEM1: Other Fair Valued Items
MEM1: Stressed XVA
Non-trading financial assets mandatorily at fair value through profit or loss FINREP F2 row 025 for interest income, FINREP F2 row 175 for dividend income
Other assets FINREP F2 row 080
Total