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. |
| A 00.01 | Nature of Report (AE) |
| C 00.01 | Nature of Report (COREP) |
| C 01.00 | CA 1 - Capital Adequacy - Own funds definition |
| C 02.00 | CA 2 - Capital Adequacy - Risk Exposure Amounts |
| C 03.00 | CA 3 - Capital Adequacy - Ratios |
| C 04.00 | CA 4 - Capital Adequacy - Memorandum Items |
| C 05.01 | CA 5.01 - Capital Adequacy - Transitional provisions: Summary |
| C 05.02 | CA 5.02 - Capital Adequacy - Transitional provisions: Grandfathered instruments constituting State aid |
| C 06.01 | GS - Group Solvency - Total |
| C 06.02 | GS - Group Solvency |
| C 07.00.a | CR SA - Credit and counterparty credit risks and free deliveries: Standardised Approach to capital requirements |
| C 07.00.b | CR SA - Credit and counterparty credit risks and free deliveries: Standardised Approach to capital requirements - Of which: Arising from Counterparty Credit Risk |
| C 07.00.c | CR SA - Credit and counterparty credit risks and free deliveries: Standardised Approach to capital requirements - Memorandum items - Secured on Property |
| C 07.00.d | CR SA - Credit and counterparty credit risks and free deliveries: Standardised Approach to capital requirements - Memorandum items - in default |
| C 08.01.a | CR IRB 1 - Credit and counterparty credit risks and free deliveries: IRB Approach to capital requirements - TOTAL |
| C 08.01.b | CR IRB 1 - Credit and counterparty credit risks and free deliveries: IRB Approach to capital requirements - TOTAL - Of which arising from counterparty credit risk and off balance sheet |
| C 08.02 | CR IRB 2 - Credit and counterparty credit risks and free deliveries: IRB Approach to capital requirements - Breakdown of exposures assigned to obligor grades or pools by obligor grades |
| C 08.03 | Credit risk and free deliveries: IRB approach to capital requirements: breakdown by PD ranges (CR IRB 3) |
| C 08.04 | Credit risk and free deliveries: IRB approach to capital requirements: RWEA flow statements (CR IRB 4) |
| C 08.05 | Credit risk and free deliveries: IRB approach to capital requirements: back-testing of PD (CR IRB 5) |
| C 08.05.1.a | Credit risk and free deliveries: IRB approach to capital requirements: back-testing of PD according to point (f) of article 180(1) (CR IRB 5) (I) |
| C 08.05.1.b | Credit risk and free deliveries: IRB approach to capital requirements: back-testing of PD according to point (f) of article 180(1) (CR IRB 5) (II) |
| C 08.06 | Credit risk and free deliveries: IRB approach to capital requirements: specialised lending slotting approach (CR IRB 6) |
| C 08.07 | Credit risk and free deliveries: IRB approach to capital requirements: scope of use of IRB and SA approaches (CR IRB 7) |
| C 09.01.a | CR GB 1 - Geographical breakdown of exposures by residence of the obligor (SA exposures) |
| C 09.01.b | CR GB 1 - Geographical breakdown of exposures by residence of the obligor (SA exposures) - Exposures in default |
| C 09.02 | CR GB 2 - Geographical breakdown of exposures by residence of the obligor (IRB exposures) |
| C 09.04 | CCB - Breakdown of credit exposures relevant for the calculation of the countercyclical buffer by country and institution-specific countercyclical buffer rate |
| C 10.01 | CR EQU IRB 1 - Credit risk: Equity - IRB approaches to capital requirements - TOTAL |
| C 10.02 | CR EQU IRB 2 - Credit risk: Equity - IRB approaches to capital requirements - Breakdown of total exposures under the PD/LGD Approach by obligor grades |
| C 101.00 | Details on exposures in Low Default Portfolios by counterparty |
| C 102.00 | Details on exposures in Low Default Portfolios |
| C 103.00 | Details on exposures in High Default Portfolios |
| C 105.01 | Definition of internal models |
| C 105.02 | Mapping of internal models to portfolios |
| C 105.03 | Mapping of internal models to countries |
| C 106.00 | Initial Market Valuation and exclusion justification |
| C 107.01.a | VaR, SVaR and PV. Details |
| C 107.01.b | VaR, SVaR and PV. Details.Comments |
| C 107.02 | VaR and SVaR non-CTP. Base currency results |
| C 108.00 | One year profit & loss VaR non-CTP |
| C 109.01.a | IRC. Details of the model |
| C 109.01.b | IRC. Details of the model. Comments |
| C 109.02.a | IRC. Details by portfolio (I) |
| C 109.02.b | IRC. Details by portfolio (II) |
| C 109.03 | IRC. Amount by portfolio/date |
| C 11.00 | CR SETT - Settlement/Delivery risk |
| C 110.01.a | CT. Details of the model |
| C 110.01.b | CT. Details of the model. Comments |
| C 110.02.a | CT. Details by portfolio (I) |
| C 110.02.b | CT. Details by portfolio (II) |
| C 110.03 | CT. APR by portfolio/date |
| C 111.00 | Details on exposures in Low Default Portfolios by counterparty |
| C 112.00 | Details on exposures in Low Default Portfolios by counterparty by economic scenario |
| C 113.00 | Details on exposures in Low Default Portfolios by counterparty by facility |
| C 114.00 | Details on macroeconomic scenarios per country |
| C 13.01 | CR SEC - (CR SEC) Credit risk: Securitisations |
| C 14.00 | CR SEC Details - Detailed information on securitisations |
| C 14.01 | CR SEC Details - (CR SEC Details) Detailed information on securitisations by approach |
| C 15.00 | CR IP Losses - Exposures and losses from lending collateralised immovable property |
| C 16.00.a | OPR - Operational risk - Excluding AMA |
| C 16.00.b | OPR - Operational risk - AMA |
| C 17.01.a | OPR Details - Operational risks: Gross losses by business lines and event types in the last year |
| C 17.01.b | OPR Details - Operational risks: Thresholds applied in data collections |
| C 17.02 | OPR Losses - (OPR Losses) Operational risks: Large loss events |
| C 18.00 | MKR SA TDI - Market risk: Standardised Approach for traded debt instruments |
| C 19.00 | MKR SA SEC - Market risk: Standardised Approach for specific risk in securitisations |
| C 20.00 | MKR SA CTP - Market risk: Standardised Approach for specific risk in the correlation trading portfolio |
| C 21.00 | MKR SA EQU - Market risk: Standardised Approach for position risk in equities |
| C 22.00 | MKR SA FX - Market risk: Standardised Approaches for foreign exchange risk |
| C 23.00 | MKR SA COM - Market risk: Standardised Approach for position risk in commodities |
| C 24.00 | MKR IM 1 - Market risk: Internal models - Total |
| C 25.00 | CVA - CVA RISK |
| C 26.00 | LE limits - Large exposures limits |
| C 28.00 | LE 2 - Exposures in the non-trading and trading book |
| C 29.00 | LE 3 - Detail of the exposures to individual clients within groups of connected clients |
| C 32.01 | Prudent valuation. Fair-Valued assets and liabilities |
| C 32.02.a | Prudent valuation: Core approach – Pre and post diversification |
| C 32.02.b | Prudent valuation: Core approach - AVAs assessed to have zero value |
| C 32.02.c | Prudent valuation: Core approach – Other |
| C 32.03 | Prudent valuation. Model risk AVA |
| C 33.00.a | General governments exposures by country of the counterparty and regulatory approach (Gov) |
| C 33.00.b | General governments exposures by country of the counterparty and regulatory approach (Gov) |
| C 34.01.a | Size of the derivative business (CCR 1) (I) |
| C 34.01.b | Size of the derivative business (CCR 1) (II) |
| C 34.02 | CCR exposures by approach (CCR 2) |
| C 34.03 | CCR exposures treated with standardised approaches: SA-CCR or simplified SA-CCR (CCR 3) |
| C 34.04 | CCR exposures treated with the original exposure method (OEM) (CCR 4) |
| C 34.05 | CCR exposures treated with the internal model method (IMM) (CCR 5) |
| C 34.06 | Top twenty counterparties (CCR 6) |
| C 34.07 | IRB approach – CCR exposures by exposure class and PD scale (CCR 7) |
| C 34.08.a | Composition of collateral for CCR exposures (CCR 8) (I) |
| C 34.08.b | Composition of collateral for CCR exposures (CCR 8) (II) |
| C 34.09 | Credit derivatives exposures (CCR 9) |
| C 34.10 | Exposures to CCPs (CCR 10) |
| C 34.11 | RWEA flow statements of CCR exposures under the IMM (CCR 11) |
| C 35.01 | NPE loss coverage: Calculation of deductions for non-performing exposures (NPE LC1) |
| C 35.02 | NPE loss coverage: Minimum coverage requirements and exposure values of non-performing exposure excluding forborne exposures that fall under article 47c (6) CRR (NPE LC2) |
| C 35.03 | NPE loss coverage: Minimum coverage requirements and exposure values of non-performing forborne exposures that fall under article 47c (6) CRR (NPE LC3) |
| C 40.00.a | LR1 - Alternative treatment of the Exposure Measure (I) |
| C 40.00.b | LR1 - Alternative treatment of the Exposure Measure (II) |
| C 43.00.a | LR4 - Breakdown of leverage ratio exposure measure components: Off-balance sheet items, derivatives, SFTs and trading book |
| C 43.00.b | LR4 - Breakdown of leverage ratio exposure measure components: Other non-trading book exposures (SA) |
| C 43.00.c | LR4 - Breakdown of leverage ratio exposure measure components: Other non-trading book exposures (IRB) |
| C 44.00 | LR5 - General Information |
| C 47.00 | LRCalc - Leverage ratio calculation |
| C 48.01 | Leverage ratio volatility: mean value for the reporting period (LR6.1) |
| C 48.02 | Leverage ratio volatility: daily values for the reporting period (LR6.2) |
| C 66.01.a | Maturity ladder. Total. Overnight and higher maturity. |
| C 66.01.b | Maturity ladder. Total. Initial stock. |
| C 66.01.c | Maturity ladder. Total. Behavioural flows |
| C 66.01.w | Maturity ladder. Significant currencies. Overnight and higher maturity. |
| C 66.01.x | Maturity ladder. Significant currencies. Initial stock. |
| C 66.01.y | Maturity ladder. Significant currencies. Behavioural flows |
| C 67.00.a | Concentration of funding by counterparty. Total |
| C 67.00.w | Concentration of funding by counterparty. Significant currencies |
| C 68.00.a | Concentration of funding by product type. Total |
| C 68.00.w | Concentration of funding by product type. Significant currencies |
| C 69.00.a | Prices for various lengths of funding. Total |
| C 69.00.w | Prices for various lengths of funding. Significant currencies |
| C 70.00.a | Roll-over of funding. Total |
| C 70.00.w | Roll-over of funding. Significant currencies |
| C 71.00.a | Concentration of counterbalancing capacity by issuer/counterparty. Total |
| C 71.00.w | Concentration of counterbalancing capacity by issuer/counterparty. Significant currencies |
| C 72.00.a | LC(DA - Liquidity Coverage . Liquid assets. Total (DA) |
| C 72.00.w | LC(DA - Liquidity Coverage. Liquid assets. Significant currencies (DA) |
| C 73.00.a | LC(DA - Liquidity Coverage. Outflows. Total (DA) |
| C 73.00.w | LC(DA - Liquidity Coverage. Outflows. Significant currencies (DA) |
| C 74.00.a | LC(DA - Liquidity Coverage. Inflows. Total (DA) |
| C 74.00.w | LC(DA - Liquidity Coverage. Inflows. Significant currencies (DA) |
| C 75.01.a | LC(DA - Liquidity Coverage. Collateral swaps. Total (DA) |
| C 75.01.w | LC(DA - Liquidity Coverage. Collateral swaps. Significant currencies (DA) |
| C 76.00.a | LC(DA - Liquidity Coverage. Calculations. Total (DA) |
| C 76.00.w | LC(DA - Liquidity Coverage. Calculations. Significant currencies (DA) |
| C 80.00.a | NSFR - Required stable funding (I). Total |
| C 80.00.b | NSFR - Required stable funding (II). Total |
| C 80.00.w | NSFR - Required stable funding (I). Significant currencies |
| C 80.00.y | NSFR - Required stable funding (II). Significant currencies |
| C 81.00.a | NSFR - Available stable funding (I). Total |
| C 81.00.b | NSFR - Available stable funding (II). Total |
| C 81.00.w | NSFR - Available stable funding (I). Significant currencies |
| C 81.00.y | NSFR - Available stable funding (II). Significant currencies |
| C 82.00.a | NSFR - Simplified required stable funding (I). Total |
| C 82.00.b | NSFR - Simplified required stable funding (II). Total |
| C 82.00.w | NSFR - Simplified required stable funding (I). Significant currencies |
| C 82.00.y | NSFR - Simplified required stable funding (II). Significant currencies |
| C 83.00.a | NSFR - Simplified available stable funding |
| C 83.00.w | NSFR - Simplified available stable funding. Significant currencies |
| C 84.00.a | NSFR - Summary.Total (I) |
| C 84.00.b | NSFR - Summary.Total (II) |
| C 84.00.w | NSFR - Summary. Significant currencies (I) |
| C 84.00.y | NSFR - Summary.Significant currencies (II) |
| C 90.00 | Trading book and market risk thresholds (TBT) |
| C 91.00 | Alternative Standardised Approach: Summary (MKR ASA SUM) |
| E 00.01 | Nature of Report - FINREP COVID19 |
| F 00.01 | Nature of Report (FINREP) |
| 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 02.00 | Statement of profit or loss |
| F 03.00 | Statement of comprehensive income |
| F 04.01 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
| F 04.02.1 | Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss |
| F 04.02.2 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
| F 04.03.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
| F 04.04.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
| F 04.05 | Subordinated financial assets |
| F 04.06 | Breakdown of financial assets by instrument and by counterparty sector: trading financial assets |
| F 04.07 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss |
| F 04.08 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity |
| F 04.09 | Breakdown of financial assets by instrument and by counterparty sector: non-trading debt instruments measured at a cost-based method |
| F 04.10 | Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets |
| F 05.01 | Breakdown of non-trading loans and advances by product |
| F 06.01 | Breakdown of non-trading loans and advances other than held for trading to non-financial corporations by NACE codes |
| F 07.01 | Financial assets subject to impairment that are past due |
| F 07.02 | Financial assets subject to impairment that are past due under national GAAP |
| F 08.01.a | Breakdown of financial liabilities by product and by counterparty sector (a) |
| F 08.01.b | Breakdown of financial liabilities by product and by counterparty (b) |
| F 08.02 | Subordinated liabilities |
| F 09.01 | Off-balance sheet items subject to credit risk: Loan commitments, financial guarantees and other commitments given |
| F 09.01.1 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
| F 09.02 | Loan commitments, financial guarantees and other commitments received |
| 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 11.03.1 | Non-derivative hedging instruments |
| F 11.04 | Hedged items in fair value hedges |
| F 12.00 | Movements in allowances for credit losses and impairment of equity instruments |
| F 12.01.a | Movements in allowances and provisions for credit losses (a) |
| F 12.01.b | Movements in allowances and provisions for credit losses (b) |
| F 12.02 | Transfers between impairment stages (gross basis presentation) |
| F 13.01 | Breakdown of collateral and guarantees by loans and advances other than held for trading |
| F 13.02.1.a | Collateral obtained by taking possession during the period [held at the reference date] (I) |
| F 13.02.1.b | Collateral obtained by taking possession during the period (held at the reporting date) (II) |
| F 13.03.1.a | Collateral obtained by taking possession [tangible assets] accumulated (I) |
| F 13.03.1.b | Collateral obtained by taking possession [tangible assets] accumulated (II) |
| F 14.00 | Fair value hierarchy: financial instruments at fair value |
| F 15.00.a | Financial assets pledged as collateral: derecognition and financial liabilities associated with transferred financial assets (a) |
| F 15.00.b | Financial assets pledged as collateral: derecognition and financial liabilities associated with transferred financial assets (b) |
| F 16.01 | Breakdown of selected statement of profit or loss items: Interest income and expenses by instrument and counterparty sector |
| F 16.02 | Realised gains and losses on financial assets and liabilities not measured at fair value through profit or loss by instrument |
| F 16.03 | Gains and losses on financial assets and liabilities held for trading by instrument |
| F 16.04 | Gains and losses on financial assets and liabilities held for trading by risk |
| F 16.04.1 | Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument |
| F 16.05 | Gains and losses on financial assets and liabilities designated at fair value through profit or loss by instrument |
| F 16.06 | Gains and losses from hedge accounting |
| F 16.07.a | Impairment on financial and non-financial assets (a) |
| F 16.07.b | Impairment on financial and non-financial assets (b) |
| F 16.08 | Breakdown of selected statement of profit or loss items: Other administrative expenses |
| F 17.01 | Reconciliation between IFRS and CRR scope of consolidation: Assets |
| F 17.02 | Reconciliation between IFRS and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given |
| F 17.03 | Reconciliation between IFRS and CRR scope of consolidation: Liabilities |
| F 18.00.a | NPE - Information on performing and non-performing exposures (I) |
| F 18.00.b | NPE - Information on performing and non-performing exposures (II) |
| F 18.00.c | NPE - Information on performing and non-performing exposures (III) |
| F 18.00.d | NPE - Information on performing and non-performing exposures (IV) |
| F 18.00.e | NPE - Information on performing and non-performing exposures (V) |
| F 18.01 | Inflows and outflows of non-performing exposures - loans and advances by counterparty sector |
| F 18.02.a | Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (I) |
| F 18.02.b | Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (II) |
| F 18.02.c | Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (III) |
| F 19.00.a | Information on forborne exposures (I) |
| F 19.00.b | Information on forborne exposures (II) |
| F 19.00.c | Information on forborne exposures (III) |
| F 19.00.d | Information on forborne exposures (IV) |
| F 19.00.e | Information on forborne exposures (V) |
| F 20.01 | Geographical breakdown of assets by location of the activities |
| F 20.02 | Geographical breakdown of liabilities by location of the activities |
| F 20.03 | Geographical breakdown of main income statement items by location of the activities |
| F 20.04 | Geographical breakdown of assets by residence of the counterparty |
| F 20.05.a | Geographical breakdown of off-balance sheet exposures by residence of the counterparty (a) |
| F 20.05.b | Geographical breakdown of off-balance sheet items subject to credit risk by residence of the counterparty (b) |
| F 20.06 | Geographical breakdown of liabilities by residence of the counterparty |
| F 20.07.1 | Geographical breakdown by residence of the counterparty of loans and advances other than held ofr trading to non-financial corporations by NACE codes |
| F 21.00 | Tangible and intangible assets: assets subject to operating lease |
| F 22.01 | Fee and commission income and expenses by activity |
| F 22.02 | Assets involved in the services provided |
| F 23.01 | Loans and advances: Number of instruments |
| F 23.02 | Loans and advances: Additional information on gross carrying amounts |
| F 23.03 | Loans and advances collateralised by immovable property: Breakdown by LTV ratios |
| F 23.04 | Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk |
| F 23.05 | Loans and advances: Collateral received and financial guarantees received |
| F 23.06 | Loans and advances: Accumulated partial write-offs |
| F 24.01 | Loans and advances: Inflows and outflows of non-performing exposures |
| F 24.02 | Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures |
| F 24.03 | Loans and advances: Write-offs of non-performing exposures during the period |
| F 25.01.a | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and outflows (I) |
| F 25.01.b | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and outflows (II) |
| F 25.01.c | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and outflows (III) |