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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)

Members of this dimension

x679 - IFRS 9 impairment (Reports:F 09.01.1; F 12.01.b; )
x680 - IAS 37 or IFRS 4 (Reports:F 09.01.1; F 43.00; )
x681 - IFRS 9 fair valued commitments and financial guarantees (Reports:F 09.01.1; )
x682 - IAS 39 (Reports:C 32.01; F 01.01; F 01.02; )
x683 - n-GAAP (Reports:F 18.00.a; F 43.00; )

Reports using this dimension

C 32.01Prudent valuation. Fair-Valued assets and liabilities
F 01.01Balance Sheet Statement [Statement of Financial Position]: Assets
F 01.02Balance Sheet Statement [Statement of Financial Position]: Liabilities
F 09.01.1Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
F 12.01.bMovements in allowances and provisions for credit losses (b)
F 18.00.aNPE - Information on performing and non-performing exposures (I)
F 43.00Provisions