F 15.00.a - Financial assets pledged as collateral: derecognition and financial liabilities associated with transferred financial assets (a)





Transferred financial assets entirely recognizedTransferred financial assets recognized to the extent of the institutions continuing involvementPrincipal amount outstanding of transferred financial assets entirely derecognised for which the institution retains servicing rightsAmounts derecognised for capital purposes
Transferred assetsPrincipal amount outstanding of the original assetsCarrying amount of assets still recognised [continuing involvement]
Carrying amountOf which: securitizationsOf which: repurchase agreements
CodeLabel0010002000300070008001000110
0010Financial assets held for trading66922669236692467162148757149661
0020Equity instruments66919669206692167161148756
0030Debt securities66916669176691867160148755149660
0040Loans and advances66925669266692767163148758149662
0041Trading financial assets669856698666987149676
0042Equity instruments669826698366984
0043Debt securities669796698066981149675
0044Loans and advances669886698966990149677
0045Non-trading financial assets mandatorily at fair value through profit or loss149702149703149704149776149772149694
0046Equity instruments149699149700149701149775149771
0047Debt securities149696149697149698149774149770149693
0048Loans and advances149705149706149707149777149773149695
0050Financial assets designated at fair value through profit or loss66910669116691267158148753149658
0060Equity instruments66907669086690967157148752
0070Debt securities66904669056690667156148751149657
0080Loans and advances66913669146691567159148754149659
0091Financial assets at fair value through other comprehensive income149717149718149719149784149780149709
0092Equity instruments149714149715149716149783149779
0093Debt securities149711149712149713149782149778149708
0094Loans and advances149720149721149722149785149781149710
0121Non-trading non-derivative financial assets measured at fair value through profit or loss669526695366954149670
0122Equity instruments669496695066951
0123Debt securities669466694766948149669
0124Loans and advances669556695666957149671
0125Non-trading non-derivative financial assets measured at fair value to equity669646696566966149673
0126Equity instruments669616696266963
0127Debt securities669586695966960149672
0128Loans and advances669676696866969149674
0131Financial assets at amortised cost149687149688149689149768149765149682
0132Debt securities149684149685149686149767149764149681
0133Loans and advances149690149691149692149769149766149683
0181Non-trading non-derivative financial assets measured at a cost-based method234296234297234298234295
0182Debt securities148734148735148736149663
0183Loans and advances148740148741148742149665
0184Other non-trading non-derivative financial assets669976699866999149679
0185Equity instruments669946699566996
0186Debt securities669916699266993149678
0187Loans and advances670006700167002149680
0190Total67003670046700567189148765149763149723
0200Equity instruments149666149667149668




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).
Type of activity of Related parties/RelationshipsDefines the nature of the activities of related parties.
Type of activity - Defines the type of activity reported (e.g. asset management or custody)
Type of risk transferDefines the way in which a risk has been transferred in a securitisation (traditional or synthetic securitisations).
Risk transfer treatment - Type of risk transfer (synthetic or transitional securitisations) and accounting treatment of the transaction
Accounting treatmentDefines whether the item is entirely or partially recognized or derecognized in the accounting statements of the reporting institution.
Risk transfer treatment - Type of risk transfer (synthetic or transitional securitisations) and accounting treatment of the transaction