Main category of hedged item | Defines the main category of the item that is hedged. |
| 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. |
| x130 - Equity instruments (Reports:F 03.00; ) |
| F 03.00 | Statement of comprehensive income |