F 14.00 - Fair value hierarchy: financial instruments at fair value

		Fair value hierarchy			Change in fair value for the period		Accumulated change in fair value before taxes
		Level 1	Level 2	Level 3	Level 2	Level 3	Level 1	Level 2	Level 3
Code	Label	010	020	030	040	050	060	070	080
	009 - ASSETS
010	Financial assets held for trading	11120	11125	11130	11153	11158	11135	11139	11144
020	Derivatives	11119	11124	11129	11152	11157	11134	11138	11143
030	Equity instruments	11121	11126	11131	11154	11159	11136	11140	11145
040	Debt securities	11118	11123	11128	11151	11156	11133	11137	11142
050	Loans and advances	11122	11127	11132	11155	11160		11141	11146
051	Trading financial assets	151868	151873	151878	151897	151902	151883	151887	151892
052	Derivatives	151867	151872	151877	151896	151901	151882	151886	151891
053	Equity instruments	151869	151874	151879	151898	151903	151884	151888	151893
054	Debt securities	151866	151871	151876	151895	151900	151881	151885	151890
055	Loans and advances	151870	151875	151880	151899	151904		151889	151894
056	Non-trading financial assets mandatorily at fair value through profit or loss	152751	152755	152759	152774	152778	152763	152766	152770
057	Equity instruments	152750	152754	152758	152773	152777	152762	152765	152769
058	Debt securities	152749	152753	152757	152772	152776	152761	152764	152768
059	Loans and advances	152752	152756	152760	152775	152779		152767	152771
060	Financial assets designated at fair value through profit or loss	10988	10992	10996	11015	11019	11000	11003	11007
070	Equity instruments	10987	10991	10995	11014	11018	10999	11002	11006
080	Debt securities	10986	10990	10994	11013	11017	10998	11001	11005
090	Loans and advances	10989	10993	10997	11016	11020		11004	11008
101	Financial assets at fair value through other comprehensive income	152890	152894	152898	152972	152976	152902	152906	152910
102	Equity instruments	152889	152893	152897	152971	152975	152901	152905	152909
103	Debt securities	152888	152892	152896	152970	152974	152900	152904	152908
104	Loans and advances	152891	152895	152899	152973	152977	152903	152907	152911
121	Non-trading non-derivative financial assets measured at fair value through profit or loss	151737	151741	151745	151760	151764	151749	151752	151756
122	Equity instruments	151736	151740	151744	151759	151763	151748	151751	151755
123	Debt securities	151735	151739	151743	151758	151762	151747	151750	151754
124	Loans and advances	151738	151742	151746	151761	151765		151753	151757
125	Non-trading non-derivative financial assets measured at fair value to equity	151783	151787	151791	151806	151810	151795	151798	151802
126	Equity instruments	151782	151786	151790	151805	151809	151794	151797	151801
127	Debt securities	151781	151785	151789	151804	151808	151793	151796	151800
128	Loans and advances	151784	151788	151792	151807	151811		151799	151803
140	Derivatives – Hedge accounting	11487	11488	11489	11504	11505	11493	11494	11495
	149 - LIABILITIES
150	Financial liabilities held for trading	11355	11361	11367	11389	11395	11372	11377	11383
160	Derivatives	11354	11360	11366	11388	11394	11371	11376	11382
170	Short positions	11357	11363	11369	11391	11397	11373	11379	11385
180	Deposits	11353	11359	11365	11387	11393		11375	11381
190	Debt securities issued	11352	11358	11364	11386	11392	11370	11374	11380
200	Other financial liabilities	11356	11362	11368	11390	11396		11378	11384
201	Trading financial liabilities	151979	151985	151991	152014	152020	151996	152002	152008
202	Derivatives	151978	151984	151990	152013	152019	151995	152001	152007
203	Short positions	151981	151987	151993	152016	152022	151998	152004	152010
204	Deposits	151977	151983	151989	152012	152018		152000	152006
205	Debt securities issued	151976	151982	151988	152011	152017	151994	151999	152005
206	Other financial liabilities	151980	151986	151992	152015	152021	151997	152003	152009
210	Financial liabilities designated at fair value through profit or loss	11258	11262	11266	11280	11284	11269	11272	11276
220	Deposits	11257	11261	11265	11279	11283		11271	11275
230	Debt securities issued	11256	11260	11264	11278	11282	11268	11270	11274
240	Other financial liabilities	11259	11263	11267	11281	11285		11273	11277
250	Derivatives – Hedge accounting	11490	11491	11492	11506	11507	11496	11497	11498

Dimensions

Metric	Details the data type (e.g. monetary, percentage, string) of the data point. In XBRL, it is the "primary item". Generally, it indicates the "metrics" of the Main category provided (i.e. answers the question: how is measured?). It should be defined for each data point. In the case of monetary values, when the data point is referred to a (change during a) period of time, the member name shall finish in "(flow)". When the member name has other terminations, the data point is a measurement at a date (i.e. "stock").
	Metric - Details the data type (e.g. monetary, percentage, string) of the data point. In XBRL, it is the "primary item". Generally, it indicates the "metrics" of the Main category provided (i.e. answers the question: how is measured?). It should be defined for each data point. In the case of monetary values, when the data point is referred to a (change during a) period of time, the member name shall finish in "(flow)". When the member name has other terminations, the data point is a measurement at a date (i.e. "stock").
Base	Defines the basic conceptual meaning of a data point. Identifies the framework in which a data point is included. For FINREP, it indicates in which group of element of the financial statement should be included the data point (e.g. assets, liabilities, equity, income, expenses). For COREP, it indicates whether the data point should be computed in the numerator (own funds) or the denominator (exposures) of the Pillar I solvency ratio. It determines whether the data point has a "debit" or a "credit" attribute.
	Base items - Defines the basic conceptual meaning of a data point. Identifies the framework in which a data point is included. For FINREP, it indicates in which group of element of the financial statement should be included the data point (e.g. assets, liabilities, equity, income, expenses). For COREP, it indicates whether the data point should be computed in the numerator (own funds) or the denominator (exposures) of the Pillar I solvency ratio. It may determine whether the data point has a "debit" or a "credit" attribute.
Main category	Specifies the nature of the item reported (i.e. answers the question: what is reported?). For financial instruments, defines the instrument (e.g. deposits, debt securities issued...) or range of instruments reported. It should be defined for each data point.
	Main category - Specifies the nature of the item reported (i.e. answers the question: what is reported?). For financial instruments, defines the instrument (e.g. deposits, debt securities issued...) or range of instruments reported. It should be defined for each data point.
Accounting portfolio	Accounting portfolios shall mean financial instruments aggregated by valuation rules (e.g. "Available-for-sale financial assets"). Accounting portfolios only comprise financial assets and financial liabilities.
	Portfolio - Defined the portfolios reported. It comprises both accounting portfolios (e.g. Available-for-sale) and prudential portfolios (e.g. trading book).
Fair value hierarchy	Determines the level in the fair value hierarchy to which the estimation belongs.
	Type of market - Defines the type of market on which reported instruments are traded. It includes the fair value hierarchy.