F 03.00 - Statement of comprehensive income





Current period
CodeLabel0010
0010Profit or (-) loss for the year57025
0020Other comprehensive income33950
0030Items that will not to be reclassified to profit or loss84838
0040Tangible assets33935
0050Intangible assets33930
0060Actuarial gains (losses) on defined benefit pension plans33927
0070Non-current assets and disposal groups held for sale10912
0080Share of other recognised income and expense of entities accounted for using the equity method11814
0081Fair value changes of equity instruments measured at fair value through other comprehensive income152886
0083Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net151458
0084Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]151581
0085Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]151582
0086Fair value changes of financial liabilities at fair value through profit or loss that is attributable to changes in their credit risk408866
0090Income tax relating to items that will not be reclassified33954
0100Items that may be reclassified to profit or loss84839
0110Hedge of net investments in foreign operations [effective portion]151461
0120Valuation gains or (-) losses taken to equity151584
0130Transferred to profit or loss151580
0140Other reclassifications151576
0150Foreign currency translation33944
0160Translation gains or (-) losses taken to equity38666
0170Transferred to profit or loss38488
0180Other reclassifications37924
0190Cash flow hedges [effective portion]151460
0200Valuation gains or (-) losses taken to equity151583
0210Transferred to profit or loss151579
0220Transferred to initial carrying amount of hedged items151578
0230Other reclassifications151577
0231Hedging instruments [not designated elements]155670
0232Valuation gains or (-) losses taken to equity155818
0233Transferred to profit or loss155815
0234Other reclassifications155807
0241Financial assets at fair value through other comprehensive income152887
0251Valuation gains or (-) losses taken to equity152978
0261Transferred to profit or loss152969
0270Other reclassifications152968
0280Non-current assets and disposal groups held for sale112720
0290Valuation gains or (-) losses taken to equity112723
0300Transferred to profit or loss112722
0310Other reclassifications112721
0320Share of other recognised income and expense of investment in subsidiaries, joint venture and associate11815
0330Income tax relating to items that may be reclassified to profit or (-) loss33955
0340Total comprehensive income for the year33951
0350Attributable to minority interest [Non-controlling interest]33898
0360Attributable to owners of the parent33899




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).
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)
Main category that generates income or expensesDefines the main category that generates the related income or expense.
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.
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.
Main category of hedged itemDefines the main category of the item that is hedged.
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 of hedging instrumentDefines the main category of the instrument used for 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.