F 15.00.a - Financial assets pledged as collateral: derecognition and financial liabilities associated with transferred financial assets (a)





Transferred financial assets entirely recognizedTransferred financial assets recognized to the extent of the institutions continuing involvementPrincipal amount outstanding of transferred financial assets entirely derecognised for which the institution retains servicing rightsAmounts derecognised for capital purposes
Transferred assetsPrincipal amount outstanding of the original assetsCarrying amount of assets still recognised [continuing involvement]
Carrying amountOf which: securitizationsOf which: repurchase agreements
CodeLabel010 020 030 070 080 100 110
010 Financial assets held for trading6692266923669246716214875767127
020 Equity instruments66919669206692167161148756
030 Debt securities6691666917669186716014875567126
040 Loans and advances6692566926669276716314875867128
041 Trading financial assets66985669866698767145
042 Equity instruments669826698366984
043 Debt securities66979669806698167144
044 Loans and advances66988669896699067146
050 Financial assets designated at fair value through profit or loss6691066911669126715814875367124
060 Equity instruments66907669086690967157148752
070 Debt securities6690466905669066715614875167123
080 Loans and advances6691366914669156715914875467125
090 Available-for-sale financial assets6689866899669006715414874967121
100 Equity instruments66895668966689767153148748
110 Debt securities6689266893668946715214874767120
120 Loans and advances6690166902669036715514875067122
121 Non-trading non-derivative financial assets measured at fair value through profit or loss66952669536695467136
122 Equity instruments669496695066951
123 Debt securities66946669476694867135
124 Loans and advances66955669566695767137
125 Non-trading non-derivative financial assets measured at fair value to equity66964669656696667139
126 Equity instruments669616696266963
127 Debt securities66958669596696067138
128 Loans and advances66967669686696967140
130 Loans and receivables6694066941669426716814876367133
140 Debt securities6693766938669396716714876267132
150 Loans and advances6694366944669456716914876467134
160 Held-to-maturity investments6693166932669336716514876067130
170 Debt securities6692866929669306716414875967129
180 Loans and advances6693466935669366716614876167131
181 Non-trading debt instruments measured at a cost-based method148737148738148739148744
182 Debt securities148734148735148736148743
183 Loans and advances148740148741148742148745
184 Other non-trading non-derivative financial assets66997669986699967148
185 Equity instruments669946699566996
186 Debt securities66991669926699367147
187 Loans and advances67000670016700267149
190 Total6700367004670056718914876514874667150




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).
Type of activity of Related parties/RelationshipsDefines the nature of the activities of related parties.
Type of activity - Defines the type of activity reported (e.g. asset management or custody)
Type of risk transferDefines the way in which a risk has been transferred in a securitisation (traditional or synthetic securitisations).
Risk transfer treatment - Type of risk transfer (synthetic or transitional securitisations) and accounting treatment of the transaction
Accounting treatmentDefines whether the item is entirely or partially recognized or derecognized in the accounting statements of the reporting institution.
Risk transfer treatment - Type of risk transfer (synthetic or transitional securitisations) and accounting treatment of the transaction