F 01.01 - Balance Sheet Statement [Statement of Financial Position]: Assets





Carrying amount
CodeLabel010
010 Cash, cash balances at central banks and other demand deposits10898
020 Cash on hand112718
030 Cash balances at central banks112710
040 Other demand deposits112714
050 Financial assets held for trading11110
060 Derivatives11108
070 Equity instruments11112
080 Debt securities11106
090 Loans and advances11114
091 Trading financial assets45921
092 Derivatives45920
093 Equity instruments45922
094 Debt securities45919
095 Loans and advances45924
100 Financial assets designated at fair value through profit or loss10976
110 Equity instruments10974
120 Debt securities10972
130 Loans and advances10978
140 Available-for-sale financial assets10851
150 Equity instruments10849
160 Debt securities10847
170 Loans and advances10853
171 Non-trading non-derivative financial assets measured at fair value through profit or loss45693
172 Equity instruments45691
173 Debt securities45690
174 Loans and advances45694
175 Non-trading non-derivative financial assets measured at fair value to equity45749
176 Equity instruments45747
177 Debt securities45746
178 Loans and advances45750
180 Loans and receivables11875
190 Debt securities11873
200 Loans and advances11877
210 Held-to-maturity investments11737
220 Debt securities11735
230 Loans and advances11739
231 Non-trading debt instruments measured at a cost-based method46532
232 Debt securities46530
233 Loans and advances46534
234 Other non-trading non-derivative financial assets46025
235 Equity instruments46023
236 Debt securities46022
237 Loans and advances46026
240 Derivatives Hedge accounting11478
250 Fair value changes of the hedged items in portfolio hedge of interest rate risk113149
260 Investments in subsidiaries, joint ventures and associates11802
270 Tangible assets113158
280 Property, plant and equipment11922
290 Investment property11776
300 Intangible assets113153
310 Goodwill113151
320 Other intangible assets113155
330 Tax assets113160
340 Current tax assets113145
350 Deferred tax assets113147
360 Other assets113143
370 Non-current assets and disposal groups classified as held for sale10903
380 Total assets32354




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).