F 02.00 - Statement of profit or loss





Current period
CodeLabel010
010 Interest income33853
020 Financial assets held for trading11116
030 Financial assets designated at fair value through profit or loss10980
040 Available-for-sale financial assets10855
050 Loans and receivables11879
060 Held-to-maturity investments11741
070 Derivatives - Hedge accounting, interest rate risk11678
080 Other assets33859
085 Interest income on liabilities149615
090 (Interest expense)33803
100 (Financial liabilities held for trading)11351
110 (Financial liabilities designated at fair value through profit or loss)11251
120 (Financial liabilities measured at amortised cost)11455
130 (Derivatives - Hedge accounting, interest rate risk)11677
140 (Other liabilities)33812
145 (Interest expense on assets)149605
150 (Expenses on share capital repayable on demand)33815
160 Dividend income33861
170 Financial assets held for trading11117
180 Financial assets designated at fair value through profit or loss10981
190 Available-for-sale financial assets10856
200 Fee and commission income33870
210 (Fee and commission Expenses)33821
220 Gains or (-) losses on financial assets & liabilities not measured at fair value through profit or loss, net113236
230 Available-for-sale financial assets10857
240 Loans and receivables11880
250 Held-to-maturity investments11742
260 Financial liabilities measured at amortised cost11456
270 Other10900
280 Gains or (-) losses on financial assets and liabilities held for trading, net10678
285 Gains or (-) losses on trading financial assets and liabilities, net45927
290 Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net56328
295 Gains or (-) losses on non trading financial assets and liabilities, net45638
300 Gains or (-) losses from hedge accounting, net33937
310 Exchange differences [gain or (-) loss], net33942
320 Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net11813
330 Gains or (-) losses on derecognition of non financial assets other than held for sale, net113218
340 Other operating income33896
350 (Other operating Expenses)33831
355 TOTAL OPERATING INCOME, NET46612
360 (Administrative Expenses)33816
370 (Staff Expenses)33818
380 (Other administrative Expenses)33817
390 (Depreciation)57016
400 (Property, Plant and Equipment)56343
410 (Investment Properties)56338
415 (Goodwill)57014
420 (Other intangible assets)57015
430 (Provisions or (-) reversal of provisions)33932
440 (Commitments and guarantees given)149620
450 (Other provisions)117494
455 (Increases or (-) decreases of the fund for general banking risks, net)46347
460 (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)10616
470 (Financial assets measured at cost [unquoted equity and related derivatives])11172
480 (Available- for-sale financial assets)10894
490 (Loans and receivables11881
500 (Held to maturity investments)11743
510 (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)11816
520 (Impairment or (-) reversal of impairment on non-financial assets)113215
530 (Property, plant and equipment)11932
540 (Investment properties)11786
550 (Goodwill)113216
560 (Other intangible assets)11916
570 (Other)113214
580 Negative goodwill recognised in profit or loss33895
590 Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates11812
600 Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations10913
610 Profit or (-) loss before tax from continuing operations33946
620 (Tax Expenses or (-) income related to profit or loss from continuing operations)33952
630 Profit or (-) loss after tax from continuing operations33948
632 Extraordinary profit or (-) loss after tax46350
633 Extraordinary profit or loss before tax46349
634 (Tax Expenses or (-) income related to extraordinary profit or loss)46351
640 Profit or (-) loss after tax from discontinued operations33949
650 Profit or (-) loss before tax from discontinued operations33947
660 (Tax Expenses or (-) income related to discontinued operations)33953
670 Profit or (-) loss for the year57025
680 Attributable to minority interest [non-controlling interests]57020
690 Attributable to owners of the parent57021




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)
Main category that generates income or expensesDefines the main category that generates the related income or expense.
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.