F 20.03 - Geographical breakdown of main income statement items by location of the activities





Domestic activitiesNon-domestic activities
CodeLabel010 020
010 Interest income3384533849
020 (Interest expenses)3379333798
030 (Expenses on share capital repayable on demand)3379433799
040 Dividend income3384633850
050 Fee and commission income3384733851
060 (Fee and commission expenses)3379633801
070 Realised gains or (-) losses on financial assets & liabilities not measured at fair value through profit or loss, net1074210743
080 Gains or (-) losses on financial assets and liabilities held for trading, net1067210673
085 Gains or (-) losses on trading financial assets and liabilities, net4592545926
090 Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net5632556326
095 Gains or (-) losses on non-trading financial assets and liabilities, net5634456345
100 Gains or (-) losses from hedge accounting, net3390433915
110 Exchange differences [gain or (-) loss], net3390533916
120 Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net1180711810
130 Gains or (-) losses on derecognition of non financial assets other than held for sale, net148953148954
140 Other operating income3384833852
150 (Other operating expenses)3379733802
155 TOTAL OPERATING INCOME, NET4661046611
160 (Administrative expenses)3379533800
170 (Depreciation)5701257013
175 (Increases or (-) decreases of the fund for general banking risks, net)4634346345
180 (Provisions or (-) reversal of provisions)3390233913
190 (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)1061410615
200 (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)1180811811
210 (Impairment or (-) reversal of impairment on non-financial assets)113211113213
220 Negative goodwill recognised in profit or loss5701857019
230 Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates1180611809
240 Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations1091010911
250 Profit or (-) loss before tax from continuing operations3390733918
260 (Tax expense or (-) income related to profit or loss from continuing operations)3391033921
270 Profit or (-) loss after tax from continuing operations3390833919
275 Extraordinary profit or (-) loss after tax4634446346
280 Profit or (-) loss after tax from discontinued operations3390933920
290 Profit or (-) loss for the year5702257023




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).
Location of the activitiesIdentifies the nature of the geographical area where activities are undertaken. "Location" means the jurisdiction of incorporation of the legal entity which has recognised the asset or liability; for branches, it means the jurisdiction of residence.
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.