| | | Carrying amount |
|---|
| Code | Label | 0010 |
|---|
| 0010 | Financial liabilities held for trading | 11345 |
| 0020 | Derivatives | 11343 |
| 0030 | Short positions | 11349 |
| 0040 | Deposits | 11341 |
| 0050 | Debt securities issued | 11332 |
| 0060 | Other financial liabilities | 11347 |
| 0061 | Trading financial liabilities | 45982 |
| 0062 | Derivatives | 45981 |
| 0063 | Short positions | 45984 |
| 0064 | Deposits | 45980 |
| 0065 | Debt securities issued | 45972 |
| 0066 | Other financial liabilities | 45983 |
| 0070 | Financial liabilities designated at fair value through profit or loss | 11247 |
| 0080 | Deposits | 11243 |
| 0090 | Debt securities issued | 11233 |
| 0100 | Other financial liabilities | 11249 |
| 0110 | Financial liabilities measured at amortised cost | 11451 |
| 0120 | Deposits | 11447 |
| 0130 | Debt securities issued | 11437 |
| 0140 | Other financial liabilities | 11453 |
| 0141 | Non-trading non-derivative financial liabilities measured at a cost-based method | 45849 |
| 0142 | Deposits | 45846 |
| 0143 | Debt securities issued | 45837 |
| 0144 | Other financial liabilities | 45851 |
| 0150 | Derivatives – Hedge accounting | 11485 |
| 0160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | 152663 |
| 0170 | Provisions | 113181 |
| 0175 | Funds for general banking risks [if presented within liabilities] | 152669 |
| 0180 | Pension and other post employment defined benefit obligations | 152673 |
| 0190 | Other long term employee benefits | 152671 |
| 0200 | Restructuring | 152679 |
| 0210 | Pending legal issues and tax litigation | 152677 |
| 0220 | Commitments and guarantees given | 152670 |
| 0230 | Other provisions | 152675 |
| 0240 | Tax liabilities | 113198 |
| 0250 | Current tax liabilities | 113173 |
| 0260 | Deferred tax liabilities | 113175 |
| 0270 | Share capital repayable on demand | 113196 |
| 0280 | Other liabilities | 113179 |
| 0290 | Liabilities included in disposal groups classified as held for sale | 10907 |
| 0295 | Haircuts for trading liabilities at fair value | 155640 |
| 0300 | Total liabilities | 32592 |
| 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. |
| Accounting portfolio | Accounting portfolios shall mean financial instruments aggregated by valuation rules (e.g. "Available-for-sale financial assets"). Accounting portfolios only comprise financial assets and financial liabilities. |
| Portfolio - Defined the portfolios reported. It comprises both accounting portfolios (e.g. Available-for-sale) and prudential portfolios (e.g. trading book). |
| Main category that generates the provision | Defines the main category that generates the related provisions. |
| 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. |
| Financial reporting standard | Financial reporting standard for recognition, measurement and presentation (IFRS or national GAAP) to define the scope of reported items. |
| Approach - Approach used for the calculation of capital requirements (or exposure value in LR) |
| 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. |
| 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. |