Pillar 2B Dictionary 2018: Version 01

Profit_or_loss

Expenses, impairments, other losses, tax and any other deductions from profits should be entered as negative values. Projections of Profit or loss line items should be provided on the accounting basis used in the ICAAP. A description and breakdown of significant drivers or components of the following line items should be provided in the description column, Net trading income, Other net income, Other expenses, Other income and costs, Other discretionary payments (e.g. dividends, coupon payments) and Other one-off deductions from Profits after Tax. The 'Impairment and other losses' line item should reconcile with the 'Total impairments and other losses, Of which fair value through profit or loss' amount in the 'Impairments and other losses' worksheet. The 'Retained Earnings' line item should reconcile with the corresponding line item in the 'Capital and leverage' worksheet.

201801 StressTestTemplates

Order Field Name Type Enumeration Definition Range Bottom Range Top Range Scope Mandatory Unique
1 Profit or loss item level 1 String (255 long) Profitorlossitemlevel1 Profitorlossitemlevel1 Yes Yes
2 Profit or loss item level 2 String (255 long) Profitorlossitemlevel2 Profitorlossitemlevel2 - Yes
3 Base year 0 Float Baseyear0 Yes -
4 Base year 1 Float Baseyear1 Yes -
5 Base year 2 Float Baseyear2 Yes -
6 Base year 3 Float Baseyear3 Yes -
7 Base year 4 Float Baseyear4 Yes -
8 Base year 5 Float Baseyear5 Yes -
9 Stress year 0 pre management actions Float Stressyear0premanagementactions Yes -
10 Stress year 1 pre management actions Float Stressyear1premanagementactions Yes -
11 Stress year 2 pre management actions Float Stressyear2premanagementactions Yes -
12 Stress year 3 pre management actions Float Stressyear3premanagementactions Yes -
13 Stress year 4 pre management actions Float Stressyear4premanagementactions Yes -
14 Stress year 5 pre management actions Float Stressyear5premanagementactions Yes -
15 Stress year 0 post management actions Float Stressyear0postmanagementactions Yes -
16 Stress year 1 post management actions Float Stressyear1postmanagementactions Yes -
17 Stress year 2 post management actions Float Stressyear2postmanagementactions Yes -
18 Stress year 3 post management actions Float Stressyear3postmanagementactions Yes -
19 Stress year 4 post management actions Float Stressyear4postmanagementactions Yes -
20 Stress year 5 post management actions Float Stressyear5postmanagementactions Yes -
21 Description of profit or loss item String (255 long) Descriptionofprofitorlossitem - -