Type of hedge | Defines the type of hedging |
| 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. |
| x678 - Fair value hedge (Reports:F 01.03; F 03.00; F 11.01; F 11.02; F 11.03; F 16.06; ) |
| x679 - Cash flow hedge (Reports:F 01.03; F 03.00; F 11.01; F 11.02; F 11.03; F 16.06; ) |
| x680 - Hedge of net investments in a foreign operation (Reports:F 01.03; F 03.00; F 11.01; F 11.02; F 11.03; F 16.06; ) |
| x681 - Portfolio fair value hedge of interest rate risk (Reports:C 32.01; F 01.01; F 01.02; F 11.01; F 11.02; F 17.01; F 17.03; F 20.01; F 20.02; ) |
| x682 - Portfolio cash flow hedge of interest rate risk (Reports:F 11.01; F 11.02; ) |
| x683 - Cost price hedge (Reports:F 11.02; ) |
| x685 - Fair value hedge. Macro hedge (Reports:F 11.04; ) |
| x686 - Fair value hedge. Micro hedge. Individual instrument (Reports:F 11.04; ) |
| x687 - Fair value hedge. Micro hedge. Net position hedge (Reports:F 11.04; ) |
| x688 - Fair value hedge. Micro hedge. Continued (Reports:F 11.04; ) |
| x689 - Fair value hedge. Micro hedge. Discontinued (Reports:F 11.04; ) |
| x692 - Economic hedge (Reports:F 10.00; F 16.01; ) |
| x693 - Economic hedge. With use of fair value option (Reports:F 10.00; F 16.03; ) |
| x694 - Economic hedge. Other (Reports:F 10.00; ) |
| x697 - Hedges other than cash flow hedge and hedge of net investment in a foreign operation (Reports:F 01.03; ) |
| C 32.01 | Prudent valuation. Fair-Valued assets and liabilities |
| F 01.01 | Balance Sheet Statement [Statement of Financial Position]: Assets |
| F 01.02 | Balance Sheet Statement [Statement of Financial Position]: Liabilities |
| F 01.03 | Balance Sheet Statement [Statement of Financial Position]: Equity |
| F 03.00 | Statement of comprehensive income |
| F 10.00 | Derivatives: Trading |
| F 11.01 | Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge |
| F 11.02 | Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk |
| F 11.03 | Non-derivatives - Hedge accounting: Breakdown by accounting portfolio and type of hedge |
| F 11.04 | Hedged items in fair value hedges |
| F 16.01 | Breakdown of selected statement of profit or loss items: Interest income and expenses by instrument and counterparty sector |
| F 16.03 | Gains and losses on financial assets and liabilities held for trading by instrument |
| F 16.06 | Gains and losses from hedge accounting |
| F 17.01 | Reconciliation between IFRS and CRR scope of consolidation: Assets |
| F 17.03 | Reconciliation between IFRS and CRR scope of consolidation: Liabilities |
| F 20.01 | Geographical breakdown of assets by location of the activities |
| F 20.02 | Geographical breakdown of liabilities by location of the activities |