Enumeration | Definition |
---|---|
Cash, cash balances at central banks and other demand deposits | FINREP F1.1 row 010 |
Derivative notionals - pay | This refers to the notional value of derivatives (e.g. interest rate swaps and futures) in the banking book on which the institution is obliged to pay. |
Derivative notionals - receive | This refers to the notional value of derivatives (e.g. interest rate swaps and futures) in the banking book on which the institution receives payment. |
Derivatives assets - Hedge accounting | FINREP F1.1 row 240 |
Derivatives assets - Non qualifying hedges | Derivatives not qualifying for hedge accounting fall into the non-hedge accounting category. |
Derivatives liabilities - Hedge accounting | FINREP F1.2 row 150 |
Derivatives liabilities - Non qualifying hedges | Derivatives not qualifying for hedge accounting fall into the non-hedge accounting category. |
Fair value changes of the hedged items in portfolio hedge of interest rate risk - assets | FINREP F1.1 row 250 |
Fair value changes of the hedged items in portfolio hedge of interest rate risk- liabilities | FINREP F1.2 row 160 |
Financial assets at amortised cost | FINREP F1.1 row 181 |
Financial assets at fair value through other comprehensive income | FINREP F1.1 row 141 |
Financial assets designated at fair value through profit or loss | FINREP F1.1 row 100 |
Financial assets held for trading | FINREP F1.1 row 050 |
Financial liabilities designated at fair value through profit or loss | FINREP F1.2 row 070 |
Financial liabilities held for trading | FINREP F1.2 row 010 |
Financial liabilities measured at amortised cost | FINREP F1.2 row 110 |
Non-trading financial assets mandatorily at fair value through profit or loss | FINREP F1.1 row 096 |
Other assets | All other assets captured on the FINREP balance sheet (Template Code F 01.1) that are captured in ID 260 to 370 (e.g. Property, Plant and Equipment, goodwill, tax assets, etc.). This also includes gross intra-group assets. |
Other liabilities | All other liabilities captured on the FINREP balance sheet (Template Code F 01.2) that are captured in ID 170-290 (e.g. Provisions, Tax liabilities, etc.). This also includes gross intra-group liabilities |
TOTAL EQUITY | FINREP F1.3 row 300 |