F 14.00 - Fair value hierarchy: financial instruments at fair value





Fair value hierarchyChange in fair value for the periodAccumulated change in fair value before taxes
Level 1Level 2Level 3Level 2Level 3Level 1Level 2Level 3
CodeLabel00100020003000400050006000700080
0009 - ASSETS
0010Financial assets held for trading1112011125111301115311158111351113911144
0020Derivatives1111911124111291115211157111341113811143
0030Equity instruments1112111126111311115411159111361114011145
0040Debt securities1111811123111281115111156111331113711142
0050Loans and advances11122111271113211155111601114111146
0051Trading financial assets151868151873151878151897151902151883151887151892
0052Derivatives151867151872151877151896151901151882151886151891
0053Equity instruments151869151874151879151898151903151884151888151893
0054Debt securities151866151871151876151895151900151881151885151890
0055Loans and advances151870151875151880151899151904151889151894
0056Non-trading financial assets mandatorily at fair value through profit or loss152751152755152759152774152778152763152766152770
0057Equity instruments152750152754152758152773152777152762152765152769
0058Debt securities152749152753152757152772152776152761152764152768
0059Loans and advances152752152756152760152775152779152767152771
0060Financial assets designated at fair value through profit or loss1098810992109961101511019110001100311007
0070Equity instruments1098710991109951101411018109991100211006
0080Debt securities1098610990109941101311017109981100111005
0090Loans and advances10989109931099711016110201100411008
0101Financial assets at fair value through other comprehensive income152890152894152898152972152976152902152906152910
0102Equity instruments152889152893152897152971152975152901152905152909
0103Debt securities152888152892152896152970152974152900152904152908
0104Loans and advances152891152895152899152973152977152903152907152911
0121Non-trading non-derivative financial assets measured at fair value through profit or loss151737151741151745151760151764151749151752151756
0122Equity instruments151736151740151744151759151763151748151751151755
0123Debt securities151735151739151743151758151762151747151750151754
0124Loans and advances151738151742151746151761151765151753151757
0125Non-trading non-derivative financial assets measured at fair value to equity151783151787151791151806151810151795151798151802
0126Equity instruments151782151786151790151805151809151794151797151801
0127Debt securities151781151785151789151804151808151793151796151800
0128Loans and advances151784151788151792151807151811151799151803
0140Derivatives Hedge accounting1148711488114891150411505114931149411495
0149 - LIABILITIES
0150Financial liabilities held for trading1135511361113671138911395113721137711383
0160Derivatives1135411360113661138811394113711137611382
0170Short positions1135711363113691139111397113731137911385
0180Deposits11353113591136511387113931137511381
0190Debt securities issued1135211358113641138611392113701137411380
0200Other financial liabilities11356113621136811390113961137811384
0201Trading financial liabilities151979151985151991152014152020151996152002152008
0202Derivatives151978151984151990152013152019151995152001152007
0203Short positions151981151987151993152016152022151998152004152010
0204Deposits151977151983151989152012152018152000152006
0205Debt securities issued151976151982151988152011152017151994151999152005
0206Other financial liabilities151980151986151992152015152021151997152003152009
0210Financial liabilities designated at fair value through profit or loss1125811262112661128011284112691127211276
0220Deposits11257112611126511279112831127111275
0230Debt securities issued1125611260112641127811282112681127011274
0240Other financial liabilities11259112631126711281112851127311277
0250Derivatives Hedge accounting1149011491114921150611507114961149711498




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).
Fair value hierarchyDetermines the level in the fair value hierarchy to which the estimation belongs.
Type of market - Defines the type of market on which reported instruments are traded. It includes the fair value hierarchy.