F 17.01 - Reconciliation between IFRS and CRR scope of consolidation: Assets





Accounting scope of consolidation [carrying amount]
CodeLabel010
010 Cash and cash balances at central banks10899
020 Cash on hand112719
030 Cash balances at central banks112711
040 Other demand deposits112715
050 Financial assets held for trading11111
060 Derivatives11109
070 Equity instruments11113
080 Debt securities11107
090 Loans and advances11115
091 Trading financial assets46564
092 Derivatives46563
093 Equity instruments46565
094 Debt securities46562
095 Loans and advances46566
100 Financial assets designated at fair value through profit or loss10977
110 Equity instruments10975
120 Debt securities10973
130 Loans and advances10979
140 Available-for-sale financial assets10852
150 Equity instruments10850
160 Debt securities10848
170 Loans and advances10854
171 Non-trading non-derivative financial assets measured at fair value through profit or loss46552
172 Equity instruments46551
173 Debt securities46550
174 Loans and advances46553
175 Non-trading non-derivative financial assets measured at fair value to equity46556
176 Equity instruments46555
177 Debt securities46554
178 Loans and advances46557
180 Loans and receivables11876
190 Debt securities11874
200 Loans and advances11878
210 Held-to-maturity investments11738
220 Debt securities11736
230 Loans and advances11740
231 Non-trading debt instruments measured at a cost-based method46533
232 Debt securities46531
233 Loans and advances46535
234 Other non-trading non-derivative financial assets46590
235 Equity instruments46589
236 Debt securities46588
237 Loans and advances46591
240 Derivatives Hedge accounting11479
250 Fair value changes of the hedged items in portfolio hedge of interest rate risk113150
260 Investments in subsidiaries, joint ventures and associates11803
270 Assets under reinsurance and insurance contracts113162
280 Tangible assets113159
290 Intangible assets113154
300 Goodwill113152
310 Other intangible assets113156
320 Tax assets113161
330 Current tax assets113146
340 Deferred tax assets113148
350 Other assets113144
360 Non-current assets and disposal groups classified as held for sale10904
370 Total assets32355




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.
Counterparty sectorDefines the sector of the counterparty of financial instruments (e.g. Central banks or Credit institutions).
Counterparty - Party other than the reporting institution in a contract or transaction.
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).
Scope of consolidationSpecifies the scope of consolidation of reporting when different from CRR scope
Scope of consolidation - Different scopes of consolidation of reporting when different from CRR scope