F 01.03 - Balance Sheet Statement [Statement of Financial Position]: Equity





Carrying amount
CodeLabel010
010 Capital32440
020 Paid up capital56987
030 Unpaid capital which has been called up56988
040 Share premium32462
050 Equity instruments issued other than capital32444
060 Equity component of compound financial instruments32442
070 Other equity instruments issued32443
080 Other equity32446
090 Accumulated other comprehensive income32429
095 Items that will not be reclassified to profit and loss84737
100 Tangible assets84736
110 Intangible assets84734
120 Actuarial gains or loss on defined benefit pension plans84731
122 Non-current assets and disposal groups classified as held for sale84739
124 Share of other recognised income and expense of investments in subsidiaries, joint ventures and associates84740
128 Items that may be reclassified to profit and loss84738
130 Hedges of net investments in foreign operations [effective portion]84733
140 Foreign currency translation84732
150 Hedging derivatives. Cash flow hedges [effective portion]84729
160 Available-for-sale financial assets84728
170 Non-current assets and disposal groups classified as held for sale84730
180 Share of other recognised income and expense of investments in subsidiaries, joint ventures and associates84735
190 Retained earnings32458
200 Revaluation reserves32460
201 Tangible assets46295
202 Equity instruments46293
203 Debt securities46292
204 Other46294
205 Fair value reserves46296
206 Hedges of net investments in foreign operations46298
207 Hedging derivatives. Cash flow hedges46297
208 Hedging derivatives. Other hedges46299
209 Non-trading non-derivative financial assets measured at fair value to equity46300
210 Other reserves32450
215 Funds for general banking risks [if presented within equity]46291
220 Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates32453
230 Other32452
235 First consolidation differences46301
240 (-) Treasury shares32454
250 Profit or loss attributable to Owners of the parent32456
260 (-) Interim dividends32448
270 Minority interests [Non-controlling interests]32426
280 Accumulated Other Comprehensive Income32425
290 Other items32428
300 Total equity32464
310 Total equity and total liabilities32654




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.
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)
To be reclassified to profit or lossFor the accumulated other comprehensive income items, it indicates whether they could be reclassified to profit and loss.
Boolean total - Dimensions having only two values (usually denoted true and false)