F 15.00.b - Financial assets pledged as collateral: derecognition and financial liabilities associated with transferred financial assets (b)





Transferred financial assets entirely recognizedTransferred financial assets recognized to the extent of the institutions continuing involvement
Associated liabilitiesCarrying amount of associated liabilities
Carrying amountOf which securitizationsOf which repurchase agreements
CodeLabel0040005000600090
0010Financial assets held for trading67072670736707467182
0020Equity instruments67051670526705367179
0030Debt securities67012670136701467172
0040Loans and advances67093670946709567185
0041Trading financial assets670816708267083
0042Equity instruments670606706167062
0043Debt securities670306703167032
0044Loans and advances671116711267113
0045Non-trading financial assets mandatorily at fair value through profit or loss149748149749149750149792
0046Equity instruments149739149740149741149790
0047Debt securities149727149728149729149787
0048Loans and advances149757149758149759149795
0050Financial assets designated at fair value through profit or loss67069670706707167181
0060Equity instruments67048670496705067178
0070Debt securities67009670106701167171
0080Loans and advances67090670916709267184
0091Financial assets at fair value through other comprehensive income149751149752149753149793
0092Equity instruments149742149743149744149791
0093Debt securities149730149731149732149788
0094Loans and advances149760149761149762149796
0121Non-trading non-derivative financial assets measured at fair value through profit or loss670756707667077
0122Equity instruments670546705567056
0123Debt securities670246702567026
0124Loans and advances671056710667107
0125Non-trading non-derivative financial assets measured at fair value to equity670786707967080
0126Equity instruments670576705867059
0127Debt securities670276702867029
0128Loans and advances671086710967110
0131Financial assets at amortised cost149733149734149735149789
0132Debt securities149724149725149726149786
0133Loans and advances149754149755149756149794
0181Non-trading non-derivative financial assets measured at a cost-based method149745149746149747
0182Debt securities670216702267023
0183Loans and advances671026710367104
0184Other non-trading non-derivative financial assets670846708567086
0185Equity instruments670636706467065
0186Debt securities670336703467035
0187Loans and advances671146711567116
0190Total67117671186711967188
0200Equity instruments149736149737149738




Dimensions
MetricDetails 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").
BaseDefines 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 categorySpecifies 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 of the transferred financial asset to which the liability is associated toFor liabilities associated to a transferred financial asset, it defines the accounting portfolio of the transferred financial asset.
Portfolio - Defined the portfolios reported. It comprises both accounting portfolios (e.g. Available-for-sale) and prudential portfolios (e.g. trading book).
Main category of the transferred financial asset to which the liability is associated toFor liabilities associated to transferred financial assets, defines the type of instrument of the financial asset that has been transferred.
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.
Type of risk transferDefines the way in which a risk has been transferred in a securitisation (traditional or synthetic securitisations).
Risk transfer treatment - Type of risk transfer (synthetic or transitional securitisations) and accounting treatment of the transaction
Accounting treatmentDefines whether the item is entirely or partially recognized or derecognized in the accounting statements of the reporting institution.
Risk transfer treatment - Type of risk transfer (synthetic or transitional securitisations) and accounting treatment of the transaction