| 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. |
| Approach for prudential purposes | Approach used for the calculation of capital requirements. |
| Approach - Approach used for the calculation of capital requirements (or exposure value in LR) |
| Own funds | Specifies the eligibility for the various levels of own funds for the fully phased-in period (without transitional provisions). |
| Computability in own funds - Specifies the way in which the item computes in own funds |
| Exposure class | Defines the exposure class for capital requirement purposes |
| Exposure classes - Defines the exposure class for capital requirement purposes |
| Counterparty sector | Defines the sector of the counterparty of financial instruments (e.g. Central banks or Credit institutions). |
| Counterparty - Party other than the reporting institution in a contract or transaction. |
| Type of risk | Indicates the type of risk arising from exposures or transactions (e.g. credit risk or market risk). |
| Type of risk - Indicates the type of risk arising from exposures or transactions (e.g. credit risk or market risk). |
| Main category of collateral or guarantee received | Defines the main category of collateral or guarantees received |
| 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. |
| Country where the exposure is generated | Defines the country where the exposure is generated. |
| Geographical area - Geographical area |
| Impairment status | Status for monitoring credit quality of financial assets and off-balance sheet items (e.g. past due, impaired, defaulted). |
| Impairment - Concepts related with monitoring credit quality of financial assets and off-balance sheet items (e.g. past due, impaired, defaulted) |
| Methods to determine risk weights | Defines the relevant method used to determine the risk weights for capital requirements purposes. |
| Approach - Approach used for the calculation of capital requirements (or exposure value in LR) |
| Prudential portfolio | Defines whether it is reported the trading book business, the "banking" book business, or both of them. |
| Portfolio - Defined the portfolios reported. It comprises both accounting portfolios (e.g. Available-for-sale) and prudential portfolios (e.g. trading book). |
| Size of the counterparty | Specifies the size category of the counterpart |
| Counterparty - Party other than the reporting institution in a contract or transaction. |