F 41.01 - Fair value hierarchy: financial instruments at amortised cost





Fair valueFair value hierarchy
Level 1Level 2Level 3
CodeLabel0010002000300040
0009 - ASSETS
0015Financial assets at amortised cost152269152260152263152266
0016Debt securities152268152259152262152265
0017Loans and advances152270152261152264152267
0021Non-trading non-derivative financial assets measured at a cost-based method151669151657151661151665
0022Equity instruments151668151656151660151664
0023Debt securities151667151655151659151663
0024Loans and advances151670151658151662151666
0031Other non-trading non-derivative financial assets152071152059152063152067
0032Equity instruments152070152058152062152066
0033Debt securities152069152057152061152065
0034Loans and advances152072152060152064152068
0069 - LIABILITIES
0070Financial liabilities measured at amortised cost11471114591146311467
0080Deposits11470114581146211466
0090Debt securities issued11469114571146111465
0100Other financial liabilities11472114601146411468
0101Non-trading non-derivative financial liabilities measured at a cost-based method151863151851151855151859
0102Deposits151862151850151854151858
0103Debt securities issued151861151849151853151857
0104Other financial liabilities151864151852151856151860




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.