bankscope参数定义

Universal model - data definitions

Income Statement

Code

Label

Data definition

Includes Interest and Commissions received on loans, advances and

leasing

10020 Other Interest Income

Includes Interest income from the trading book, short-term funds

and investment securities excluding insurance related interest if

separately identified

10030 Dividend Income

Dividend income from trading, available for sale and held to

maturity investments

10040 Gross Interest and Dividend

Includes Interest income on loans + Other interest income +

Income

10050 Interest Expense on

Customer Deposits

10060 Other Interest Expense

Dividend income

Interest paid on customer deposits including fees, commission and

transaction costs

Interest paid on debt securities and other borrowed funds excluding

insurance related interest expense if separately identified

10070 Total Interest Expense

Includes

Interest Expense on Customer Deposits+ Other Interest

Expense + Preferred

Dividends Paid & Declared

10080 Net Interest Income

Includes Gross interest and dividend income - Total interest

expense

10090 Net Gains (Losses) on

Trading and Derivatives

Trading income, including marking to market of derivatives, on

currently related transactions, interest-rate instruments, equities

and other trading assets, excluding insurance-related trading

income

10100 Net Gains (Losses) on Other

Gains/losses realised on AFS securities and other securities revalued

Securities

through the income statement

10010 Interest Income on Loans

10105 Net Gains (Losses) on Assets

Gains/losses on fair-value hedges and the fair value changes of the

at FV through Income

Statement

10110 Net Insurance Income

Insurance related income and expenses, including interest, fees and

commissions.

10120 Net Fees and Commissions

Net fees and commissions which are not related to loans

10130 Other Operating Income

Any other sustainable income which is related to the company's core

business

10140 Total Non-Interest

Operating Income

Includes Net Gains (losses) on Trading & Derivatives + Net Gains

(Losses) on Other Securities + Net Gains (Losses) on Assets at FV

through Income Statement + Net Insurance Income + Net Fees and

assets/liabilities they are hedging

Commissions + Other Operating Income

10150 Personnel Expenses

Includes Wages, salaries, social security costs, pension costs and

other staff costs, including expensing of staff stock options

10160 Other Operating Expenses

Includes Depreciation, amortisation, administrative expenses,

occupancy costs, software costs, operating lease rentals, audit and

professional fees, and other operating expenses of an

administrative nature

10170 Total Non-Interest Expenses Includes Personnel Expenses + Other Operating Expenses

10180 Equity- accounted Profit/

Loss - Operating

Includes Share of profit from associates and others under equity

accounting, where operating

10185 Change in Fair Value of Own

Gains from marking to market of the bank's own debt

Debt

10190 Pre-Impairment Operating

Profit

Includes Net Interest Income + Non- Interest Operating Income -

Non- Interest Expenses + At Equity Profit/Loss - Operating + Change

in Fair Value of Own Debt included in Trading Income

10200 Loan Impairment Charge

Impairment losses incurred on lending to customers plus and

provisions for losses expected on loans and advances

10210 Securities and Other Credit

Impairment losses on lending to banks, AFS and HTM securities plus

Impairment Charges

10220 Operating Profit

credit provisions against off-balance sheet items

Includes Pre-Impairment Operating Profit - Loan Impairment

Charge - Other Credit Impairment Charges

10230 Equity- accounted Profit/

Loss - Non-operating

10240 Non-recurring Income

10250 Non-recurring Expense

Share of profit from associates and others under equity accounting,

where non-operating

Income which is not on a sustainable basis

Expenses which are not expected to recur or recur infrequently

10255 Change in Fair Value of Own

The change in the market value of the entity's own debt

Debt

10260 Other Non-operating Income

Income and expenses which, although recurring, are not part of the

and Expenses

10270 Pre-tax Profit

bank's core business

Includes Operating profit + At equity profit/loss non-operating +

Non- recurring income - Non-recurring expense + Other

non-operating income and expenses

10280 Tax expense

Net current tax expense plus net deferred tax expense taken

through the income statement, excluding tax on discontinued

operations

10282 Profit/Loss from

Discontinued Operations

10285 Net Income

After-tax profit from business lines which have been disposed of or

are held for sale

Pre-tax profit - taxes

10287 Less: Allocation to

Non-controlling Interests

Profit allocated to non- majority equity investors

10290 Net Income after Allocation

Net Income - Allocation to non-controlling interests

to

Non-controlling Interests

10310 Change in Value of AFS

Investments

The net amount of the revaluation of AFS investments in the

reporting period that remains unrealized and is taken directly to

equity

10315 Revaluation of Fixed Assets

The change in the market value of fixed assets

10320 Currency Translation

Differences

10330 Remaining OCI

Gains/(losses)

10340 Fitch Comprehensive

Income

The change in the balance of the currency translation reserve during

the period

The periodic change in the balance of other equity reserves for

which changes do not flow through the income statement

Includes Net income + Change in value of AFS investments

+Revaluation of Fixed Assets+ Currency translation differences +

Other gains/(losses) not in published income

10342 Memo: Profit Allocation to

Non-controlling Interests

10344 Memo: Net Income after

Allocation

to

Non-controlling Interests

10350 Memo: Common Dividends

Dividend declared and paid on common stock during the period

Relating to the Period

10355 Preferred Dividends Related

Interest or dividends paid on preferred stock.

to the Period

Balance Sheet

Code

Assets

A. Loans

11040

Residential Mortgage Loans

11045

Other Mortgage Loans

11050

Other Consumer/ Retail Loans

Loans secured by residential property

Non-residential mortgage loans or total mortgage loans with no breakdown

Loans and leases to individuals, either unsecured or secured by assets other than

residential property

11060

Corporate & Commercial Loans

Loans and leases to corporate and commercial enterprises

Label

Data definition

11070

Other

Loans

11080

Less: Reserves for Impaired

Loans/ NPLs

11090

Net Loans

All loans and leases which do not fall into any other category

Reserve against possible losses on impaired or non performing loans

Includes Residential Mortgage Loans + Other Mortgage Loans + Other Consumer/ Retail

Loans + Corporate & Commercial Loans + Other

Loans-Reserve against possible losses

on impaired or non performing loans

11100

Gross Loans

Includes Net Loans + Less: Reserves for Impaired Loans/ NPLs

11110

Memo: Impaired Loans included

above

11120

Memo: Loans at Fair Value

included above

Loans which are designated at fair value through profit and loss, as well as the portions of

loans which are hedged for accounting purposes in a fair value hedge

B. Other Earning Assets

11140

Loans and Advances to Banks

Interest-earning balances with central banks and loans and advances to banks net of

impairment value including loans pledged to banks as collateral

11150

Trading Securities and at FV

through Income

11160

Derivatives

All in-the-money trading derivatives and derivatives recognized for hedging, less the

value of netting arrangements

11170

Available for Sale Securities

11180

Held to Maturity Securities

11190

At-equity

Investments in

Associates

11200

Other Securities

11210

Total Securities

Investment securities designated as

Investment securities designated as

Stakes in associated companies and, in the case of unconsolidated accounts, in

subsidiaries

All investment securities not included in other categories

Includes Loans and advances to banks + Trading securities + Derivatives + Available for

sale securities + Held to maturity securities + At-equity investments + Other securities

11215

Memo: Government Securities

included Above

11220

Investments in Property

11230

Insurance Assets

11240

Other Earning Assets

Property held for income or appreciation; not plant and equipment

Assets of the group's insurance operations if separately disclosed

Earning assets not otherwise categorized, including non-current assets held for sale which

are not loans

11250

Total Earning Assets

Includes Total loans + Total Securities + Investments in property + Other earning assets

All treasury bills and government securities

All securities and assets classified as held for trading, excluding derivatives

C. Non-Earning Assets

11270

Cash and Due From Banks

11275

Memo: Mandatory Reserves

Cash and non- interest-earning balances with central banks

Balances kept with the central bank as reserves

included above

11280

Foreclosed Real Estate

11290

Fixed Assets

11300

Goodwill

11310

Other Intangibles

Real estate required as a result of foreclosure on a loan secured by property

Property, plant and equipment

Goodwill net of any impairment

Intangible assets other than goodwill, including mortgage servicing assets and purchased

credit card relationships

11315

Current Tax Assets

11320

Deferred Tax Assets

11330

Discontinued Operations

11340

Other Assets

11350

Total Assets

The amount estimated to be refundable for the current tax year

An asset recognized for the tax effects beyond the current tax year

Assets of a business which has been sold or written off

Any asset not otherwise categorized

Includes Total earning assets + Cash and due from banks + Foreclosed real estate + Fixed

assets + Goodwill + Other intangibles + Current tax assets + deferred tax + Discontinued

operations + Other assets

Liabilities and Equity

D. Interest-Bearing Liabilities

11520

Customer Deposits - Current

11530

Customer Deposits - Savings

Customer transaction accounts which can be withdrawn on demand or short notice

A customer account with limitations as to the timing or number of withdrawals per period

which has no set maturity date

11540

Customer Deposits - Term

11550

Total Customer Deposits

11560

Deposits from Banks

Customer deposits for which there is a set maturity date

Customer deposits: Current + Savings + Term

Deposits, loans and repos from banks

11570

Other Deposits and Short-term

Money market instruments, CDs and other deposits

Borrowings

11580

Total Deposits, Money Market

and Short-term Funding

11590

Senior Debt Maturing after 1

Year

11600

Subordinated Borrowing

11610

Other Funding

11620

Total Long Term Funding

11630

Derivatives

11640

Trading Liabilities

Total customer deposits + deposits from banks + Other deposits and short-term

borrowings

Loans from banks; debt securities in issue, the liability component of convertible bonds,

and other borrowed funds

Subordinated loans and debt including any dated hybrid instruments

Capital markets funding not otherwise categorized

Includes Senior Debt Maturing after 1 Year + Subordinated borrowing + Other funding

Out-of-the money trading and hedging derivatives, less the value of netting arrangements

Short positions, repos; short-tem notes and other financial liabilities classified as held for

trading