F 14.00 - Fair value hierarchy: financial instruments at fair value





Fair value hierarchyChange in fair value for the periodAccumulated change in fair value before taxes
Level 1Level 2Level 3Level 2Level 3Level 1Level 2Level 3
CodeLabel010 020 030 040 050 060 070 080
009 - ASSETS
010 Financial assets held for trading1112011125111301115311158111351113911144
020 Derivatives1111911124111291115211157111341113811143
030 Equity instruments1112111126111311115411159111361114011145
040 Debt securities1111811123111281115111156111331113711142
050 Loans and advances11122111271113211155111601114111146
060 Financial assets designated at fair value through profit or loss1098810992109961101511019110001100311007
070 Equity instruments1098710991109951101411018109991100211006
080 Debt securities1098610990109941101311017109981100111005
090 Loans and advances10989109931099711016110201100411008
100 Available-for-sale financial assets108611086510869108731087610880
110 Equity instruments108601086410868108721087510879
120 Debt securities108591086310867108711087410878
130 Loans and advances1086210866108701087710881
140 Derivatives Hedge accounting1148711488114891150411505114931149411495
149 - LIABILITIES
150 Financial liabilities held for trading1135511361113671138911395113721137711383
160 Derivatives1135411360113661138811394113711137611382
170 Short positions1135711363113691139111397113731137911385
180 Deposits11353113591136511387113931137511381
190 Debt securities issued1135211358113641138611392113701137411380
200 Other financial liabilities11356113621136811390113961137811384
210 Financial liabilities designated at fair value through profit or loss1125811262112661128011284112691127211276
220 Deposits11257112611126511279112831127111275
230 Debt securities issued1125611260112641127811282112681127011274
240 Other financial liabilities11259112631126711281112851127311277
250 Derivatives Hedge accounting1149011491114921150611507114961149711498




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).
Fair value hierarchyDetermines the level in the fair value hierarchy to which the estimation belongs.
Type of market - Defines the type of market on which reported instruments are traded. It includes the fair value hierarchy.