Pillar 2B Dictionary 2018: Version 01

Profitorlossitemlevel1

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