F 08.01.a - Breakdown of financial liabilities by product and by counterparty (a)





Carrying amountAmount of cumulative change in fair values attributable to changes in credit riskAmount contractually required to pay at maturity
Held for tradingDesignated at fair value through profit or lossAmortised costTradingAt a cost-based methodHedge accounting
CodeLabel010 020 030 034 035 037 040 050
010 Derivatives11343459811148531999
020 Short positions1134945984
030 Equity instruments1133145971
040 Debt securities1133045970
050 Deposits11341112431144745980458463199831980
060 Central banks1128711195113984592845797
070 Current accounts / overnight deposits1128811196113994592945798
080 Deposits with agreed maturity1129111199114024593245801
090 Deposits redeemable at notice1128911197114004593045799
100 Repurchase agreements1129011198114014593145800
110 General governments1129711205114084593845807
120 Current accounts / overnight deposits1129811206114094593945808
130 Deposits with agreed maturity1130111209114124594245811
140 Deposits redeemable at notice1129911207114104594045809
150 Repurchase agreements1130011208114114594145810
160 Credit institutions1129211200114034593345802
170 Current accounts / overnight deposits1129311201114044593445803
180 Deposits with agreed maturity1129611204114074593745806
190 Deposits redeemable at notice1129411202114054593545804
200 Repurchase agreements1129511203114064593645805
210 Other financial corporations6732767317673326759467584
220 Current accounts / overnight deposits6732867318673336759567585
230 Deposits with agreed maturity6733167321673366759867588
240 Deposits redeemable at notice6732967319673346759667586
250 Repurchase agreements6733067320673356759767587
260 Non-financial corporations1130711215114184594845817
270 Current accounts / overnight deposits1130811216114194594945818
280 Deposits with agreed maturity1131111219114224595245821
290 Deposits redeemable at notice1130911217114204595045819
300 Repurchase agreements1131011218114214595145820
310 Households1130211210114134594345812
320 Current accounts / overnight deposits1130311211114144594445813
330 Deposits with agreed maturity1130611214114174594745816
340 Deposits redeemable at notice1130411212114154594545814
350 Repurchase agreements1130511213114164594645815
360 Debt securities issued11332112331143745972458373199731979
370 Certificates of deposits1133511237114414597445840
380 Asset-backed securities1133411236114404597345839
390 Covered bonds1133611238114424597545841
400 Hybrid contracts1133711239114434597645842
410 Other debt securities issued1133811240114444597745843
420 Convertible compound financial instruments1133911241114454597845844
430 Non-convertible1134011242114464597945845
440 Other financial liabilities113471124911453459834585132001




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).
Main category of the underlyingDefines the type of instrument underlying another balance or transaction (e.g. short position).
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.