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





Transferred financial assets recognized to the extent of the institutions continuing involvement
Associated liabilitiesCarrying amount of associated liabilities
Carrying amountOf which securitizationsOf which repurchase agreements
CodeLabel040 050 060 090
010 Financial assets held for trading67072670736707467182
020 Equity instruments67051670526705367179
030 Debt securities67012670136701467172
040 Loans and advances67093670946709567185
041 Trading financial assets670816708267083
042 Equity instruments670606706167062
043 Debt securities670306703167032
044 Loans and advances671116711267113
050 Financial assets designated at fair value through profit or loss67069670706707167181
060 Equity instruments67048670496705067178
070 Debt securities67009670106701167171
080 Loans and advances67090670916709267184
090 Available-for-sale financial assets67066670676706867180
100 Equity instruments67045670466704767177
110 Debt securities67006670076700867170
120 Loans and advances67087670886708967183
121 Non-trading non-derivative financial assets measured at fair value through profit or loss670756707667077
122 Equity instruments670546705567056
123 Debt securities670246702567026
124 Loans and advances671056710667107
125 Non-trading non-derivative financial assets measured at fair value to equity670786707967080
126 Equity instruments670576705867059
127 Debt securities670276702867029
128 Loans and advances671086710967110
130 Loans and receivables67039670406704167176
140 Debt securities67018670196702067174
150 Loans and advances67099671006710167187
160 Held-to-maturity investments67036670376703867175
170 Debt securities67015670166701767173
180 Loans and advances67096670976709867186
181 Non-trading debt instruments measured at a cost-based method670426704367044
182 Debt securities670216702267023
183 Loans and advances671026710367104
184 Other non-trading non-derivative financial assets670846708567086
185 Equity instruments670636706467065
186 Debt securities670336703467035
187 Loans and advances671146711567116
190 Total67117671186711967188




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 portfolio of the transferred financial asset to which the liability is associated toFor liabilities associated to a transferred financial asset, it defines the accounting portfolio of the transferred financial asset.
Portfolio - Defined the portfolios reported. It comprises both accounting portfolios (e.g. Available-for-sale) and prudential portfolios (e.g. trading book).
Main category of the transferred financial asset to which the liability is associated toFor liabilities associated to transferred financial assets, defines the type of instrument of the financial asset that has been transferred.
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.
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