Enumeration | Definition |
---|---|
Cash balances at central banks | FINREP F1.1 row 030 |
Cash on hand | FINREP F1.1 row 020 |
Commitments and guarantees given | FINREP F1.2 row 220 |
Current tax assets | FINREP F1.1 row 340 |
Current tax liabilities | FINREP F1.2 row 250 |
Debt securities | FINREP F1.1 row 080, FINREP F1.1 row 120, FINREP F1.1 row 160, FINREP F1.1 row 190, FINREP F1.1 row 220 |
Debt securities issued | FINREP F1.2 row 050, FINREP F1.2 row 090, FINREP F1.2 row 130 |
Deferred tax assets | FINREP F1.1 row 350 |
Deferred tax liabilities | FINREP F1.2 row 260 |
Deposits | FINREP F1.2 row 040, FINREP F1.2 row 080, FINREP F1.2 row 120 |
Derivative notionals | This refers to the notional value of derivatives (e.g. interest rate swaps and futures) contributing to net interest income. |
Derivatives | FINREP F1.1 row 060/FINREP F1.2 row 020 |
Equity instruments | FINREP F1.1 row 070, FINREP F1.1 row 110, FINREP F1.1 row 150 |
Funds for general banking risk [if presented within liabilities] | FINREP F1.2 row 171 (annex IV) |
Goodwill | FINREP F1.1 row 310 |
Investment property | FINREP F1.1 row 290 |
Loans and advances | FINREP F1.1 row 090, FINREP F1.1 row 130, FINREP F1.1 row 170, FINREP F1.1 row 200, FINREP F1.1 row 230 |
Other demand deposits | FINREP F1.1 row 040 |
Other financial assets | Other financial assets reported in FINREP F1.1 not included within the breakdown items provided for accounting designations (Financial assets held for trading, Financial assets designated at fair value through profit or loss, Available-for-sale financial assets, Loans and receivables and Held-to-maturity investments) |
Other financial liabilities | Other financial liabilities reported in FINREP F1.2 not included within the breakdown items provided for accounting designations (Financial liabilities held for trading, Financial liabilities designated at fair value through profit or loss, Financial liabilities measured at amortised cost) |
Other intangible assets | FINREP F1.1 row 320 |
Other long term employee benefits | FINREP F1.2 row 190 |
Other provisions | FINREP F1.2 row 230 |
Pending legal issues and tax litigation | FINREP F1.2 row 210 |
Pension and other post employment defined benefit obligations | FINREP F1.2 row 180 |
Property, plant and equipment | FINREP F1.1 row 280 |
Restructuring | FINREP F1.2 row 200 |
Short positions | FINREP F1.2 row 030 |