Get documents about "Profit and Losses Accounts
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Profit and Losses Accounts document sample
Document Sample
949696f3-7031-4d5f-9b3a-a39c5aafca0c.xls Data item data definition Printed on 7/11/2011
Version: 3.1
Date: 05 June 2008
Based on: Handbook Instrument 2006/67 (21 December 2006) (legal instrument setting out this data item with guidance)
IRR (Amendment) Instrument 2007/45 (July 2007) (instrument formalising further changes since 2006/67)
Reference Label XML Name Data Type Validation Error code Additional Information
FSA002 Income Statement FSA002-IncomeStatement
An attribute of the data item element, indicating the reporting basis, eg
@reportingBasis RepBas
"unconsolidated"
An attribute of the data item element, indicating the ISO currency code
@currency LimCurr
applicable to all monetary values in the data item, eg "GBP"
An attribute of the data item element, indicating the units applicable to
@units Units
all monetary values in the data item, eg "thousands"
This element does not appear on the handbook layout, but has been
added to the XML of this and other data items to capture information
GroupInfo when the data item is being submitted on a consolidated basis on
behalf of a group. If the data item is not being completed on this basis,
then this element should be omitted.
Conditional: If attribute reportingBasis is not
GroupReference GrpRef "UK consolidation group" then this element ERR0050 The reference code as agreed between the FSA and the group.
must not be completed.
OtherGroupFirms
Conditional: If attribute reportingBasis is not
This element is repeated as many times as there are other firms in the
FirmReferenceNumber FRN "UK consolidation group" then this element ERR0050
group.
must not be completed.
NB. This XML element has been added to aid understanding of the
1A to 24B FinancialOperatingIncome
XML and does not appear on the form.
1A to 1B Financial & operating income - total: TotalIncome
Mandatory ERR0080
The data element for the "Total" comes before the "Of which Trading
1B Total Total Mon 1B = 2B + 7B + 15B + 20B + 21B + ERR0010
book" in the XML (but after on the form).
22B + 23B + 24B
1A Of which Trading book TradingBook Mon ERR0040
2B to 6B InterestIncome
2B Interest income Total Mon 2B = Σ[3B:6B] ERR0030
3B of which on retail secured loans RetailSecuredLoans Mon
of which on retail unsecured loans (including bank
4B RetailUnsecuredLoans Mon
deposits)
5B of which on card accounts CardAccounts Mon
6B of which other Other Mon
7B to 14B FeesCommissionIncome
7B Fees and commission income Total Mon 7B = Σ[8B:14B] ERR0030
8B of which Gross commission and brokerage GrossCommissionBrokerage Mon
9B of which Performance fees PerformanceFees Mon
10B of which Investment management fees InvestmentManagementFees Mon
11B of which Investment advisory fees InvestmentAdvisoryFees Mon
12B of which Corporate finance CorporateFinance Mon
13B of which UCITS management fees UCITSManagementFees Mon
14B Other fee and commission income Other Mon
15B to 19B TradingIncome
15B Trading Income (losses) Total Mon 15B = Σ[16B:19B] ERR0030
16B of which on trading investments TradingInvestments Mon
17B of which charges on UCITS sales / redemptions ChargesUCITS Mon
18B of which on foreign exchange ForeignExchange Mon
19B of which other trading income Other Mon
20B Gains/losses arising from non-trading instruments NonTradingInstruments Mon
Realised gains (losses) on financial assets & liabilities
21B RealisedGainsLosses Mon
(other than HFT and FVTPL)
22B Dividend income DividendIncome Mon
23B Other operating income OtherOperatingIncome Mon
Gains (losses) on disposal of HFS non-current assets
24B DisposalGainsLosses Mon
& discontinued operations
NB. This XML element has been added to aid understanding of the
25A to 33B FinancialOperatingCharges
XML and does not appear on the form.
25A to 25B Financial & operating charges TotalCharges
Mandatory ERR0080 The data element for the "Total" comes before the "Of which Trading
25B Total Total Mon
25B = 26B + 32B + 33B ERR0010 book" in the XML (but after on the form).
25A Of which trading book TradingBook Mon ERR0040
26B to 31B InterestPaid
26B Interest paid Total Mon 26B = Σ[27B:31B] ERR0030
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949696f3-7031-4d5f-9b3a-a39c5aafca0c.xls Data item data definition Printed on 7/11/2011
Reference Label XML Name Data Type Validation Error code Additional Information
27B of which on bank and building society deposits BankBuildingDeposits Mon
28B of which on retail deposits RetailDeposits Mon
29B of which on corporate deposits CorporateDeposits Mon
30B of which on intra-group deposits IntragroupDeposits Mon
31B of which on other deposits OtherDeposits Mon
32B Fees and commission expenses FeesCommissionExpenses Mon
33B Other operating expenses OtherOperatingExpenses Mon
NB. This label has been added to aid understanding of the XML and
34A to 43B OtherCosts
does not appear on the form.
34A to 34B Other costs TotalCosts
Mandatory ERR0080 The data element for the "Total" comes before the "Of which Trading
34B Total Total Mon
34B = 35B + Σ[38B:43B] ERR0010 book" in the XML (but after on the handbook layout).
34A Of which trading book TradingBook Mon ERR0040
35B to 37B StaffExpenses
35B Staff expenses Total Mon 35B = 36B + 37B ERR0030
36B of which staff costs (ie non-discretionary) NonDiscretionary Mon
37B of which charges for discretionary staff costs Discretionary Mon
38B General administrative expenses GeneralAdministrativeExpenses Mon
39B Depreciation & amortisation Depreciation Mon
40B Impairment/Provisions ImpairmentProvisions Mon
41B Other charges OtherCharges Mon
42B Share of profit (losses) of associates ShareProfitAssociates Mon
43B Exceptional items ExceptionalItems Mon
44A to 44B Profit (loss) before tax ProfitBeforeTax
Mandatory ERR0080 The data element for the "Total" comes before the "Of which Trading
44B Total Total Mon
44B = 1B - 25B - 34B ERR0010 book" in the XML (but after on the form).
44A Of which trading book TradingBook Mon 44A = 1A - 25A - 34A ERR0010
45B Tax expense (income) TaxExpense Mon
Mandatory ERR0080
46B Net profit (loss) ProfitAfterTax Mon
46B = 44B - 45B ERR0010
47 to 48 Memorandum items MemorandumItems
47B Dividends paid during year DividendsInYear Mon
48B Give details here of exceptional items DetailsExceptionalItems Str400 Maximum of 400 characters for additional details
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949696f3-7031-4d5f-9b3a-a39c5aafca0c.xls Handbook layout and sample data Printed on 7/11/2011
FSA002
Income statement A B
Of which
Trading book Total
1 Financial & operating income - total 2584655 7872075
2 Interest income 807420
3 of which on retail secured loans 50000
4 on retail unsecured loans (including bank deposits) 42560
5 on card accounts 354060
6 other 360800
7 Fee and commission income 5349000
8 of which Gross commission and brokerage 165000
9 Performance fees 164000
10 Investment management fees 1630000
11 Investment advisory fees 1620000
12 Corporate finance 1610000
13 UCITS management fees 100000
14 Other fee and commission income 60000
15 Trading income (losses) 669620
16 of which on trading investments 650000
17 charges on UCITS sales / redemptions 52370
18 on foreign exchange -37500
19 other trading income 4750
20 Gains (losses) arising from non-trading instruments 5000
21 Realised gains (losses) on financial assets & liabilities (other than HFT and FVTPL) 78000
22 Dividend income 56450
23 Other operating income 815350
24 Gains (losses) on disposals of HFS non-current assets & discontinued operations 91235
25 Financial & operating charges 345004 1665755
26 Interest paid 33000
27 of which on bank and building society deposits 6000
28 on retail deposits 9000
29 on corporate deposits 7000
30 on intra-group deposits 8000
31 on other deposits 3000
32 Fee and commission expense 654825
33 Other operating expenses 977930
34 Other costs 2199850 6035744
35 Staff expenses 2252500
36 of which staff costs (ie non-discretionary) 1254000
37 charges for discretionary staff costs 998500
38 General administrative expenses 3254650
39 Depreciation & amortisation 27545
40 Impairment/Provisions 107490
41 Other charges 95874
42 Share of profit (losses) of associates 4695
43 Exceptional items 292990
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949696f3-7031-4d5f-9b3a-a39c5aafca0c.xls Handbook layout and sample data Printed on 7/11/2011
A B
44 Profit (loss) before tax 39801 170576
45 Tax expense (income) 30576
46 Net profit (loss) 140000
Memorandum items
47 Dividends paid during year 150000
48 Give details here of exceptional items
A description of exceptional items is provided here.
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