F 17.03 - Reconciliation between IFRS and CRR scope of consolidation: Liabilities





Accounting scope of consolidation [carrying amount]
CodeLabel0010
0010Financial liabilities held for trading11346
0020Derivatives11344
0030Short positions11350
0040Deposits11342
0050Debt securities issued11333
0060Other financial liabilities11348
0061Trading financial liabilities46666
0062Derivatives46665
0063Short positions46668
0064Deposits46664
0065Debt securities issued46663
0066Other financial liabilities46667
0070Financial liabilities designated at fair value through profit or loss11248
0080Deposits11244
0090Debt securities issued11234
0100Other financial liabilities11250
0110Financial liabilities measured at amortised cost11452
0120Deposits11448
0130Debt securities issued11438
0140Other financial liabilities11454
0141Non-trading non-derivative financial liabilities measured at a cost-based method46661
0142Deposits46660
0143Debt securities issued46659
0144Other financial liabilities46662
0150Derivatives Hedge accounting11486
0160Fair value changes of the hedged items in portfolio hedge of interest rate risk152668
0170Liabilities under reinsurance and insurance contracts113200
0180Provisions113183
0190Tax liabilities113199
0200Current tax liabilities113174
0210Deferred tax liabilities113176
0220Share capital repayable on demand113197
0230Other liabilities113180
0240Liabilities included in disposal groups classified as held for sale10908
0245Haircuts for trading liabilities valued at fair value155641
0250Total liabilities32593
0260Capital155446
0270Share premium32463
0280Equity instruments issued other than capital155453
0290Other equity32447
0300Accumulated other comprehensive income32430
0310Retained earnings32459
0320Revaluation reserves32461
0325Fair value reserves46596
0330Other reserves32451
0335First consolidation differences46597
0340(-) Treasury shares32455
0350Profit or loss attributable to Owners of the parent32457
0360(-) Interim dividends32449
0370Minority interests [Non-controlling interests]32427
0380Total equity32465
0390Total equity and total liabilities32655




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)
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.