F 17.01 - Reconciliation between IFRS and CRR scope of consolidation: Assets





Accounting scope of consolidation [carrying amount]
CodeLabel0010
0010Cash, cash balances at central banks and other demand deposits10899
0020Cash on hand112719
0030Cash balances at central banks151112
0040Other demand deposits151116
0050Financial assets held for trading11111
0060Derivatives11109
0070Equity instruments11113
0080Debt securities11107
0090Loans and advances11115
0091Trading financial assets46564
0092Derivatives46563
0093Equity instruments46565
0094Debt securities46562
0095Loans and advances46566
0096Non-trading financial assets mandatorily at fair value through profit or loss152737
0097Equity instruments152735
0098Debt securities152733
0099Loans and advances152739
0100Financial assets designated at fair value through profit or loss10977
0110Equity instruments10975
0120Debt securities10973
0130Loans and advances10979
0141Financial assets at fair value through other comprehensive income152878
0142Equity instruments152876
0143Debt securities152874
0144Loans and advances152880
0171Non-trading non-derivative financial assets measured at fair value through profit or loss46552
0172Equity instruments46551
0173Debt securities46550
0174Loans and advances46553
0175Non-trading non-derivative financial assets measured at fair value to equity46556
0176Equity instruments46555
0177Debt securities46554
0178Loans and advances46557
0181Financial assets at amortised cost152252
0182Debt securities152248
0183Loans and advances152254
0231Non-trading non-derivative financial assets measured at a cost-based method46533
0232Debt securities46531
0233Loans and advances46535
0234Other non-trading non-derivative financial assets46590
0235Equity instruments46589
0236Debt securities46588
0237Loans and advances46591
0240Derivatives Hedge accounting11479
0250Fair value changes of the hedged items in portfolio hedge of interest rate risk152660
0260Investments in subsidiaries, joint ventures and associates11803
0270Assets under reinsurance and insurance contracts113162
0280Tangible assets113159
0290Intangible assets113154
0300Goodwill113152
0310Other intangible assets113156
0320Tax assets113161
0330Current tax assets113146
0340Deferred tax assets113148
0350Other assets113144
0360Non-current assets and disposal groups classified as held for sale10904
0365(-) Haircuts for trading assets valued at fair value155443
0370Total assets32355
0380Equity instruments152250




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.
Counterparty sectorDefines the sector of the counterparty of financial instruments (e.g. Central banks or Credit institutions).
Counterparty - Party other than the reporting institution in a contract or transaction.
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).
Scope of consolidationSpecifies the scope of consolidation of reporting when different from CRR scope
Scope of consolidation - Different scopes of consolidation of reporting when different from CRR scope
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.