F 17.03 - Reconciliation between IFRS and CRR scope of consolidation: Liabilities





Accounting scope of consolidation [carrying amount]
CodeLabel010
010 Financial liabilities held for trading11346
020 Derivatives11344
030 Short positions11350
040 Deposits11342
050 Debt securities issued11333
060 Other financial liabilities11348
061 Trading financial liabilities46666
062 Derivatives46665
063 Short positions46668
064 Deposits46664
065 Debt securities issued46663
066 Other financial liabilities46667
070 Financial liabilities designated at fair value through profit or loss11248
080 Deposits11244
090 Debt securities issued11234
100 Other financial liabilities11250
110 Financial liabilities measured at amortised cost11452
120 Deposits11448
130 Debt securities issued11438
140 Other financial liabilities11454
141 Non-trading non-derivative financial liabilities measured at a cost-based method46661
142 Deposits46660
143 Debt securities issued46659
144 Other financial liabilities46662
150 Derivatives Hedge accounting11486
160 Fair value changes of the hedged items in portfolio hedge of interest rate risk113178
170 Liabilities under reinsurance and insurance contracts113200
180 Provisions113183
190 Tax liabilities113199
200 Current tax liabilities113174
210 Deferred tax liabilities113176
220 Share capital repayable on demand113197
230 Other liabilities113180
240 Liabilities included in disposal groups classified as held for sale10908
250 Total liabilities32593
260 Capital32441
270 Share premium32463
280 Equity instruments issued other than capital32445
290 Other equity32447
300 Accumulated other comprehensive income32430
310 Retained earnings32459
320 Revaluation reserves32461
325 Fair value reserves46596
330 Other reserves32451
335 First consolidation differences46597
340 (-) Treasury shares32455
350 Profit or loss attributable to Owners of the parent32457
360 (-) Interim dividends32449
370 Minority interests [Non-controlling interests]32427
380 Total equity32465
390 Total equity and total liabilities32655




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)
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