F 01.02 - Balance Sheet Statement [Statement of Financial Position]: Liabilities





Carrying amount
CodeLabel010
010 Financial liabilities held for trading11345
020 Derivatives11343
030 Short positions11349
040 Deposits11341
050 Debt securities issued11332
060 Other financial liabilities11347
061 Trading financial liabilities45982
062 Derivatives45981
063 Short positions45984
064 Deposits45980
065 Debt securities issued45972
066 Other financial liabilities45983
070 Financial liabilities designated at fair value through profit or loss11247
080 Deposits11243
090 Debt securities issued11233
100 Other financial liabilities11249
110 Financial liabilities measured at amortised cost11451
120 Deposits11447
130 Debt securities issued11437
140 Other financial liabilities11453
141 Non-trading non-derivative financial liabilities measured at a cost-based method45849
142 Deposits45846
143 Debt securities issued45837
144 Other financial liabilities45851
150 Derivatives Hedge accounting11485
160 Fair value changes of the hedged items in portfolio hedge of interest rate risk113177
170 Provisions113181
175 Funds for general banking risks [if presented within liabilities]113201
180 Pension and other post employment defined benefit obligations113186
190 Other long term employee benefits113184
200 Restructuring113194
210 Pending legal issues and tax litigation113192
220 Commitments and guarantees given113188
230 Other provisions113190
240 Tax liabilities113198
250 Current tax liabilities113173
260 Deferred tax liabilities113175
270 Share capital repayable on demand113196
280 Other liabilities113179
290 Liabilities included in disposal groups classified as held for sale10907
300 Total liabilities32592




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).