F 01.03 - Balance Sheet Statement [Statement of Financial Position]: Equity





Carrying amount
CodeLabel0010
0010Capital155444
0020Paid up capital155447
0030Unpaid capital which has been called up155448
0040Share premium32462
0050Equity instruments issued other than capital155451
0060Equity component of compound financial instruments155449
0070Other equity instruments issued155450
0080Other equity32446
0090Accumulated other comprehensive income32429
0095Items that will not be reclassified to profit and loss84737
0100Tangible assets84736
0110Intangible assets84734
0120Actuarial gains or loss on defined benefit pension plans84731
0122Non-current assets and disposal groups classified as held for sale84739
0124Share of other recognised income and expense of investments in subsidiaries, joint ventures and associates155458
0128Items that may be reclassified to profit and loss84738
0130Hedges of net investments in foreign operations [effective portion]155457
0140Foreign currency translation84732
0150Hedging derivatives. Cash flow hedges reserve (effective portion)155456
0155Fair value changes of debt instruments measured at fair value through other comprehensive income155465
0165Hedging instruments [not designated elements]155466
0170Non-current assets and disposal groups classified as held for sale84730
0180Share of other recognised income and expense of investments in subsidiaries, joint ventures and associates84735
0190Retained earnings32458
0200Revaluation reserves32460
0201Tangible assets46295
0202Equity instruments46293
0203Debt securities46292
0204Other46294
0205Fair value reserves46296
0206Hedges of net investments in foreign operations155460
0207Hedging derivatives. Cash flow hedges155459
0208Hedging derivatives. Other hedges155461
0209Non-trading non-derivative financial assets measured at fair value to equity46300
0210Other reserves32450
0215Funds for general banking risks [if presented within equity]46291
0220Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method32453
0230Other32452
0235First consolidation differences46301
0240(-) Treasury shares32454
0250Profit or loss attributable to Owners of the parent32456
0260(-) Interim dividends32448
0270Minority interests [Non-controlling interests]32426
0280Accumulated Other Comprehensive Income32425
0290Other items32428
0300Total equity32464
0310Total equity and total liabilities32654
0320Changes in fair value of equity instruments measured at fair value through other comprehensive income155462
0330Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income155463
0340Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]155454
0350Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]155455
0360Change in fair value of a financial liability at fair value through profit or loss that is attributable to changes in the credit risk of that liability155464




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.
Controlling and non-controlling ownersFor equity components, it indicates whether they belong to the owners of the parent or to non-controlling owners (minority interests).
Boolean total - Dimensions having only two values (usually denoted true and false)
To be reclassified to profit or lossFor the accumulated other comprehensive income items, it indicates whether they could be reclassified to profit and loss.
Boolean total - Dimensions having only two values (usually denoted true and false)
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.
InstrumentDefines instrument or product type 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.
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.