Hedged or hedging instrument | Defines hedging or hedged instrument of the main category item |
| 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. |
| x730 - Hedging instrument (Reports:F 11.03; F 11.03.1; F 16.06; ) |
| x731 - Hedged item (Reports:C 32.01; F 01.01; F 01.02; F 01.03; F 03.00; F 11.04; F 16.06; F 17.01; F 17.03; F 20.01; F 20.02; ) |
| x732 - Hedging item (Reports:F 01.03; F 03.00; ) |
| 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 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 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 |