Enumeration | Definition |
---|---|
(-) Interim dividends | FINREP F1.3 row 260 |
(-) Treasury shares | FINREP F1.3 row 240 |
Capital | FINREP F1.3 row 010 |
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. |
Equity instruments issued other than capital | FINREP F1.3 row 050 |
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 |
Fair value reserves | |
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 |
First consolidation differences | FINREP ANNEX 4 F1.3 row 235 Accounting Directive art 24(3) |
Intangible assets | FINREP F1.1 row 300 |
Investments in subsidiaries, joint ventures and associates | FINREP F1.1 row 260 |
Items that may be reclassified to profit and loss | FINREP F1.3 row 128 |
Items that will not be reclassified to profit and loss | FINREP F1.3 row 095 |
Liabilities included in disposal groups classified as held for sale | FINREP F1.2 row 290 |
Minority interests [Non-controlling interests] | FINREP F1.3 row 270 |
Non-current assets and disposal groups classified as held for sale | FINREP F1.1 row 370 |
Non-trading financial assets mandatorily at fair value through profit or loss | FINREP F1.1 row 096 |
Other assets | FINREP F1.1 row 360 |
Other equity | FINREP F1.3 row 080 |
Other liabilities | FINREP F1.2 row 280 |
Other reserves | FINREP F1.3 row 210 |
Profit or loss attributable to Owners of the parent | FINREP F1.3 row 250 |
Provisions | FINREP F1.2 row 170 |
Retained earnings | FINREP F1.3 row 190 |
Revaluation reserves | FINREP F1.3 row 200 |
Share capital repayable on demand | FINREP F1.2 row 270 |
Share premium | FINREP F1.3 row 040 |
Tangible assets | FINREP F1.1 row 270 |
Tax assets | FINREP F1.1 row 330 |
Tax liabilities | FINREP F1.2 row 240 |