| | | Domestic activities | Non-domestic activities |
|---|
| Code | Label | 010 | 020 |
|---|
| 010 | Interest income | 155662 | 155663 |
| 020 | (Interest expenses) | 155653 | 155654 |
| 030 | (Expenses on share capital repayable on demand) | 33794 | 33799 |
| 040 | Dividend income | 33846 | 33850 |
| 050 | Fee and commission income | 33847 | 33851 |
| 060 | (Fee and commission expenses) | 33796 | 33801 |
| 070 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | 10742 | 10743 |
| 080 | Gains or (-) losses on financial assets and liabilities held for trading, net | 10672 | 10673 |
| 083 | Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss | 152742 | 152743 |
| 085 | Gains or (-) losses on trading financial assets and liabilities, net | 45925 | 45926 |
| 090 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | 56325 | 56326 |
| 095 | Gains or (-) losses on non-trading financial assets and liabilities, net | 56344 | 56345 |
| 100 | Gains or (-) losses from hedge accounting, net | 33904 | 33915 |
| 110 | Exchange differences [gain or (-) loss], net | 33905 | 33916 |
| 120 | Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net | 11807 | 11810 |
| 130 | Gains or (-) losses on derecognition of non financial assets other than held for sale, net | 148953 | 148954 |
| 140 | Other operating income | 33848 | 33852 |
| 150 | (Other operating expenses) | 33797 | 33802 |
| 155 | TOTAL OPERATING INCOME, NET | 46610 | 46611 |
| 160 | (Administrative expenses) | 33795 | 33800 |
| 170 | (Depreciation) | 57012 | 57013 |
| 171 | Modification gains or (-) losses, net | 150921 | 150922 |
| 175 | (Increases or (-) decreases of the fund for general banking risks, net) | 46343 | 46345 |
| 180 | (Provisions or (-) reversal of provisions) | 33902 | 33913 |
| 190 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | 10614 | 10615 |
| 200 | (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) | 11808 | 11811 |
| 210 | (Impairment or (-) reversal of impairment on non-financial assets) | 152688 | 152689 |
| 220 | Negative goodwill recognised in profit or loss | 57018 | 57019 |
| 230 | Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates | 11806 | 11809 |
| 240 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | 10910 | 10911 |
| 250 | Profit or (-) loss before tax from continuing operations | 33907 | 33918 |
| 260 | (Tax expense or (-) income related to profit or loss from continuing operations) | 33910 | 33921 |
| 270 | Profit or (-) loss after tax from continuing operations | 33908 | 33919 |
| 275 | Extraordinary profit or (-) loss after tax | 46344 | 46346 |
| 280 | Profit or (-) loss after tax from discontinued operations | 33909 | 33920 |
| 290 | Profit or (-) loss for the year | 57022 | 57023 |
| 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). |
| Location of the activities | Identifies the nature of the geographical area where activities are undertaken. "Location" means the jurisdiction of incorporation of the legal entity which has recognised the asset or liability; for branches, it means the jurisdiction of residence. |
| Boolean total - Dimensions having only two values (usually denoted true and false) |
| Main category that generates income or expenses | Defines the main category that generates the related income or expense. |
| 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. |