Enumeration | Definition |
---|---|
Impairment and other losses | This should reconcile exactly with the Total impairments and other losses item in the Impairments_and_other_losses tab. |
Net fee & commission income | As calculated in your published accounts or IFRS 7.20(c) |
Net interest income | As calculated in your published accounts or IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21 |
Net trading income | As calculated in your published accounts or IFRS 7.20(a)(i); IAS 39.55(a) |
Operating expenses | Total operating expenses not included in the above; as calculated in your published accounts |
Operating profit before impairment & other losses | Operating profit before accounting for impairments & other losses as defined in the "Impairments_and_other_losses" sheet |
Operating profits | Total operating profits as calculated in your published accounts |
Other discretionary payments | Other discretionary payments not included in the P&L (eg. dividends) as calculated in your published accounts |
Other expenses | Any other expenses to be excluded from operating profits but not included in operating expenses |
Other income | Any other operating income not included above |
Other income & costs | Net income not included in operating profits |
Other one-off deductions | Any other one-off deductions from retained earnings (please explain) |
Profit After Tax (PAT) | Profit for the year after tax expenses as calculated in your published accounts |
Profit Before Tax (PBT) | Profit for the year before tax expenses as calculated in your published accounts |
Retained earnings | This should reconcile exactly with the Retained earnings item in the Capital_and_leverage tab. |
Tax | Total net tax expenses as calculated in your published accounts. |
Tax rate assumed (%) | Average tax rate assumed for the year as calculated in your published accounts |
Total operating income | The total of all income items |