F 03.00 - Statement of comprehensive income





Current period
CodeLabel010
010 Profit or (-) loss for the year57025
020 Other comprehensive income33950
030 Items that will Not to be reclassified to profit or loss84838
040 Tangible assets33935
050 Intangible assets33930
060 Actuarial gains (losses) on defined benefit pension plans33927
070 Non-current assets and disposal groups held for sale10912
080 Share of other recognised income and expense of entities accounted for using the equity method11814
090 Income tax relating to items that will not be reclassified33954
100 Items that may be reclassified to profit or loss84839
110 Hedge of net investments in foreign operations [effective portion]11671
120 Valuation gains or (-) losses taken to equity11676
130 Transferred to profit or loss11675
140 Other reclassifications11674
150 Foreign currency translation33944
160 Translation gains or (-) losses taken to equity38666
170 Transferred to profit or loss38488
180 Other reclassifications37924
190 Cash flow hedges [effective portion]11546
200 Valuation gains or (-) losses taken to equity11582
210 Transferred to profit or loss11581
220 Transferred to initial carrying amount of hedged items11580
230 Other reclassifications11579
240 Available-for-sale financial assets10858
250 Valuation gains or (-) losses taken to equity10888
260 Transferred to profit or loss10887
270 Other reclassifications10886
280 Non-current assets and disposal groups held for sale112720
290 Valuation gains or (-) losses taken to equity112723
300 Transferred to profit or loss112722
310 Other reclassifications112721
320 Share of other recognised income and expense of investment in subsidiaries, joint venture and associate11815
330 Income tax relating to items that may be reclassified to profit or (-) loss33955
340 Total comprehensive income for the year33951
350 Attributable to minority interest [Non-controlling interest]33898
360 Attributable to owners of the parent33899




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).
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)
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.
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)