F 01.02 - Balance Sheet Statement [Statement of Financial Position]: Liabilities





Carrying amount
CodeLabel0010
0010Financial liabilities held for trading11345
0020Derivatives11343
0030Short positions11349
0040Deposits11341
0050Debt securities issued11332
0060Other financial liabilities11347
0061Trading financial liabilities45982
0062Derivatives45981
0063Short positions45984
0064Deposits45980
0065Debt securities issued45972
0066Other financial liabilities45983
0070Financial liabilities designated at fair value through profit or loss11247
0080Deposits11243
0090Debt securities issued11233
0100Other financial liabilities11249
0110Financial liabilities measured at amortised cost11451
0120Deposits11447
0130Debt securities issued11437
0140Other financial liabilities11453
0141Non-trading non-derivative financial liabilities measured at a cost-based method45849
0142Deposits45846
0143Debt securities issued45837
0144Other financial liabilities45851
0150Derivatives Hedge accounting11485
0160Fair value changes of the hedged items in portfolio hedge of interest rate risk152663
0170Provisions113181
0175Funds for general banking risks [if presented within liabilities]152669
0180Pension and other post employment defined benefit obligations152673
0190Other long term employee benefits152671
0200Restructuring152679
0210Pending legal issues and tax litigation152677
0220Commitments and guarantees given152670
0230Other provisions152675
0240Tax liabilities113198
0250Current tax liabilities113173
0260Deferred tax liabilities113175
0270Share capital repayable on demand113196
0280Other liabilities113179
0290Liabilities included in disposal groups classified as held for sale10907
0295Haircuts for trading liabilities at fair value155640
0300Total liabilities32592




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 portfolioAccounting 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 provisionDefines 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 standardFinancial 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 hedgeDefines 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 instrumentDefines 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.