BSI: Balance Sheet Items ======================== Used to submit analytic data on balance sheet items of the ``OA``. Below the dimensions, measures and if needed the attributes of the measures for each table: CASH ---- Used to submit data regarding cash holdings of the ``OA``. DIMENSIONS ~~~~~~~~~~ CURRENCY (CRRNCY) Cash currency choosing from ``GEN_CRRNCY_ENUM``. ID ``OA`` identifier code (:ref:`org`). DATE (DT) Reference date. For further details see :doc:`../../../generic`. MEASURES ~~~~~~~~~~ .. _cashstock: STOCK (STCK) Nominal value· STOCK IN EURO (EUR_STCK) Η cashstock_ in euro· DEPOSIT ------- Used to submit deposit account data of ``OA``. For the definition of a deposit see :ref:`here `. Measure values are expressed in :ref:`currency ` of the deposit except stated otherwise in the measure definition. DIMENSIONS ~~~~~~~~~~ IID Deposit identifier code (:ref:`dep`). DATE (DT) Reference date. For further details see :doc:`../../../generic`. MEASURES ~~~~~~~~ .. _depstock: STOCK (STCK) Outstanding amount including accrued interest as well as interest arrears and not excluding any haircuts/writeoff/writedowns. STOCK IN EURO (EUR_STCK) depstock_ in euro. ACCRUALS (ACCRLS) Accrued interest. ASSET_SFT --------- Used to submit account data of security financing transaction in which the ``OA`` has loaned cash. For the definition of a security financing transaction see :ref:`here `. Measure values are expressed in :ref:`currency ` of the transaction except stated otherwise in the measure definition. DIMENSIONS ~~~~~~~~~~ IID Identifier code of the security financing transaction (:ref:`sft`). DATE (DT) Reference date. For further details see :doc:`../../../generic`. MEASURES ~~~~~~~~ .. _asftstock: STOCK (STCK) Amount of cash that the ``OA`` has loaned in the transaction. STOCK IN EURO (EUR_STCK) asftstock_ in euro. ASSET_DEBT ---------- Used to submit account data of debt instruments owned by the ``OA``. For the definition of a debt instrument see :ref:`here `. Measure values are expressed in :ref:`currency ` of the debt instrument except stated otherwise in the measure definition. DIMENSIONS ~~~~~~~~~~ IID Debt instrument identifier code (:ref:`dbt`). ID ``OA`` identifier code (:ref:`org`). DATE (DT) Reference date. For further details see :doc:`../../../generic`. FREQUENCY (FRQNCY) Reference period applicable for flow measures. For further details see :doc:`../../../generic`. MEASURES ~~~~~~~~~~ .. _adbtstock: STOCK (STCK) Market value including accrued interest but not including interest arrears. STOCK IN EURO (EUR_STCK) adbtstock_ in euro. TRANSACTIONS (TRNSCTNS) Transactions net of any commissions and/or transaction taxes (**flow measure**). .. _debt_nominal: NOMINAL STOCK (NMNL_STCK) Nominal value. LOANED FOR REPOS (LND_FR_RPS) Amount of debt_nominal_ that the ``OA`` has lent to ``REPOS`` transactions. LOANED FOR SCLB (LND_FR_SCLB) Amount of debt_nominal_ that the ``OA`` has lent to securities or commodities lending/borrowing transactions. LOANED FOR BSBT (LND_FR_BSBT) Amount of debt_nominal_ that the ``OA`` has lent to ``sell-buy back`` transactions. LOANED FOR MLT (LND_FOR_MLT) Amount of debt_nominal_ that the ``OA`` has lent to ``margin`` transactions. ACCRUALS (ACCRLS) Accrued interest. ARREARS (ARRRS) Interest arrears. SHARE ----- Used to submit accounting data of share/investment fund units owned by the ``OA``. For the definition of a share/investment fund unit instrument see :ref:`here `. Measure values are expressed in :ref:`currency ` of the debt instrument except stated otherwise in the measure definition. DIMENSIONS ~~~~~~~~~~ IID Identifier code of the share/investment fund unit (:ref:`shr`). ID ``OA`` identifier code (:ref:`org`). DATE (DT) Reference date. For further details see :doc:`../../../generic`. FREQUENCY (FRQNCY) Reference period applicable for flow measures. For further details see :doc:`../../../generic`. MEASURES ~~~~~~~~ .. _shrstock: STOCK (STCK) Market value or fair value if not available. Fair value is estimated by one of the following ways: * based on the value of listed shares; * based on equity capital value; * based on discounting of future profits. STOCK IN EURO (EUR_STCK) shrstock_ in euro· TRANSACTIONS (TRNSCTNS) Transactions net of any commissions and/or transaction taxes (**flow measure**). .. _share_nominal: QUANTITY (QNTTY) Number of shares/investment fund units owned by the ``OA``. LOANED_FOR_REPOS (LND_FR_RPS) Quantity of share_nominal_ that the ``OA`` has lent to ``REPOS`` transactions. LOANED_FOR_SCLB (LND_FR_SCLB) Quantity of share_nominal_ that the ``OA`` has lent to securities or commodities lending/borrowing transactions. LOANED FOR BSBT (LND_FR_BSBT) Quantity of share_nominal_ that the ``OA`` has lent to ``sell-buy back`` transactions. LOANED FOR MLT (LND_FOR_MLT) Quantity of share_nominal_ that the ``OA`` has lent to ``margin`` transactions. EXT_DERIVATIVE -------------- Used to submit accounting data of exchange traded derivatives traded by the ``OA``. For the definition of an exchange traded derivative see :ref:`here `. Measure values are expressed in :ref:`currency ` of the debt instrument except stated otherwise in the measure definition. DIMENSIONS ~~~~~~~~~~ IID Identifier code of the exchange traded derivative (:ref:`edr`)· ID ``OA`` identifier code (:ref:`org`). DATE (DT) Reference date. For further details see :doc:`../../../generic`. FREQUENCY (FRQNCY) Reference period applicable for flow measures. For further details see :doc:`../../../generic`. MEASURES ~~~~~~~~~~ .. _edrstock: STOCK (STCK) Market value which could fluctuate from positive to negative for futures and forward contracts. Some of the call/put options and future products work with a margin account in which profit and losses are recorded daily and in this case their market value is always zero. STOCK IN EURO (EUR_STCK) edrstock_ in euro. GRSS_STCK (GROSS STOCK) edrstock_ adding to it any net cumulative profits of call/put options, forward contracts that work with a margin account and in those cases edrstock_ is zero. TRANSACTIONS (TRNSCTNS) Transactions net of any commissions and/or transaction taxes (**flow measure**). QUANTITY (QNTTY) Quantity held of the derivative. STRATEGY (STRTGY) Investment strategy for the derivative transaction choosing from ``DRVTV_STRTGY_ENUM``. OTC_DERIVATIVE -------------- Used to submit accounting data of over the counter derivatives traded by the ``OA``. For the definition of an over the counter derivative see :ref:`here `. Measure values are expressed in :ref:`currency ` of the debt instrument except stated otherwise in the measure definition. DIMENSIONS ~~~~~~~~~~ IID Identifier code of the over the counter derivative (:ref:`odr`)· DATE (DT) Reference date. For further details see :doc:`../../../generic`. FREQUENCY (FRQNCY) Reference period applicable for flow measures. For further details see :doc:`../../../generic`. MEASURES ~~~~~~~~ .. _odrstock: STOCK (STCK) Market or fair value of the over the counter derivative. STOCK IN EURO (EUR_STCK) odrstock_ in euro· TRANSACTIONS (TRNSCTNS) Transactions net of any commissions and/or transaction taxes (**flow measure**). STRATEGY (STRTGY) Investment strategy for the derivative transaction choosing from ``DRVTV_STRTGY_ENUM``. RESIDENTIAL_RE -------------- Used to submit accounting data of residential real estate owned by the ``OA``. Measure values are expressed in :ref:`currency ` except stated otherwise in the measure definition. DIMENSIONS ~~~~~~~~~~ IID Identifier code of the residential real estate (:ref:`rre`). DATE (DT) Reference date. For further details see :doc:`../../../generic`. FREQUENCY (FRQNCY) Reference period applicable for flow measures. For further details see :doc:`../../../generic`. MEASURES ~~~~~~~~~~ .. _rrestock: STOCK (STCK) Market value or purchase value for residential real estate. STOCK IN EURO (EUR_STCK) rrestock_ in euro· TRANSACTIONS (TRNSCTNS) Amount for renovations (**flow variable**)· ACCRUALS (ACCRLS) Accrued rents. ARREARS (ARRRS) Rents in arrears. WRITE-OFFS (WRT_OFFS) Rent write-offs COMMERCIAL_RE ------------- Used to submit accounting data of commercial real estate owned by the ``OA``. Measure values are expressed in :ref:`currency ` except stated otherwise in the measure definition. DIMENSIONS ~~~~~~~~~~ IID Identifier code of the residential real estate (:ref:`cre`). DATE (DT) Reference date. For further details see :doc:`../../../generic`. FREQUENCY (FRQNCY) Reference period applicable for flow measures. For further details see :doc:`../../../generic`. MEASURES ~~~~~~~~~~ .. _crestock: STOCK (STCK) Market value or purchase value for commercial real estate. STOCK IN EURO (EUR_STCK) crestock_ in euro· TRANSACTIONS (TRNSCTNS) Amount for renovations (**flow variable**) ACCRUALS (ACCRLS) Accrued rents. ARREARS (ARRRS) Rents in arrears. WRITE-OFFS (WRT_OFFS) Rent write-offs REM_FIXED --------- Used to submit accounting data of remaining non financial assets owned by the ``OA``. Measure values are expressed in :ref:`currency ` except stated otherwise in the measure definition. DIMENSIONS ~~~~~~~~~~ TYPE (TYP) Type of remaining non financial asset choosing from ``BSI_RMNG_FXD_ENUM`` · COUNTRY (CNTRY) Location country of the non-financial asset choosing from ``GEN_CNTRY_ENUM`` · ID ``OA`` identifier code (:ref:`org`). DATE (DT) Reference date. For further details see :doc:`../../../generic`. FREQUENCY (FRQNCY) Reference period applicable for flow measures. For further details see :doc:`../../../generic`. MEASURES ~~~~~~~~ .. _remstock: STOCK (STCK) Value according to the valuation rules as described chapter 7 of ``ESA2010``. STOCK IN EURO (EUR_STCK) remstock_ in euro. TRANSACTIONS (TRNSCTNS) Amount for renovations (**flow variable**)· ACCRUALS (ACCRLS) Accrued rents. ARREARS (ARRRS) Rents in arrears. WRITE-OFFS (WRT_OFFS) Rent write-offs ASSET_REM --------- Used to submit accounting data of remaining financial assets owned by the ``OA``. DIMENSIONS ~~~~~~~~~~ ID ``OA`` identifier code (:ref:`org`). COUNTERGROUP (CNTRGRP) Counterparty group choosing from ``GRP_CNTRGRP_ENUM`` · .. _aremcurrency: CURRENCY (CRRNCY) Grouped by currency of the remaining financial asset choosing from ``GEN_CNTRY_ENUM``. DATE (DT) Reference date. For further details see :doc:`../../../generic`. MEASURES ~~~~~~~~~~ .. _aremstock: STOCK (STCK) Nominal value expressed in aremcurrency_· STOCK IN EURO (EUR_STCK) aremstock_ in euro. LIAB_SFT -------- Used to submit account data of security financing transaction in which the ``OA`` has borrowed cash. For the definition of a security financing transaction see :ref:`here `. Measure values are expressed in :ref:`currency ` of the transaction except stated otherwise in the measure definition. DIMENSIONS ~~~~~~~~~~ IID Identifier code of the security financing transaction (:ref:`sft`). DATE (DT) Reference date. For further details see :doc:`../../../generic`. MEASURES ~~~~~~~~~~ .. _lsftstock: STOCK (STCK) Amount of cash that the ``OA`` has borrowed in the transaction. STOCK IN EURO (EUR_STCK) lsftstock_ in euro. L_DEBT ------ Used to submit account data of debt instruments issued by the ``OA``. For the definition of a debt instrument see :ref:`here `. Measure values are expressed in :ref:`currency ` of the debt instrument except stated otherwise in the measure definition. DIMENSIONS ~~~~~~~~~~ IID Debt instrument identifier code (:ref:`dbt`). ID Holder identifier code (:ref:`org`). DATE (DT) Reference date. For further details see :doc:`../../../generic`. FREQUENCY (FRQNCY) Reference period applicable for flow measures. For further details see :doc:`../../../generic`. MEASURES ~~~~~~~~ .. _ldbtstock: STOCK (STCK) Market value including accrued interest but not including interest arrears. STOCK IN EURO (EUR_STCK) ldbtstock_ in euro. TRANSACTIONS (TRNSCTNS) Transactions net of any commissions and/or transaction taxes (**flow measure**). NOMINAL STOCK (NMNL_STCK) Nominal value. ACCRUALS (ACCRLS) Accrued interest ARREARS (ARRRS) Interest arrears. LOAN ---- Used to submit accounting data of loans received by the. Measure values are expressed in :ref:`currency ` except stated otherwise in the measure definition. DIMENSIONS ~~~~~~~~~~ IID Identifier code of the loan (:ref:`lon`). DATE (DT) Reference date. For further details see :doc:`../../../generic`. MEASURES ~~~~~~~~ .. _lonstock: STOCK (STCK) Nominal value. STOCK IN EURO (EUR_STCK) lonstock_ in euro· UNDRAWN AMOUNT (UNDRN_AMNT) Undrawn amount. WRITE-OFFS (WRT_OFFS) Write-offs by mutual agreement. ACCRUALS (ACCRLS) Accrued interest. ARREARS (ARRRS) Interest in arrears. LIAB_REM -------- Used to submit accounting data of remaining financial liabilities owed by the ``OA``. DIMENSIONS ~~~~~~~~~~ ID ``OA`` identifier code (:ref:`org`). COUNTERGROUP (CNTRGRP) Counterparty group choosing from ``GRP_CNTRGRP_ENUM`` · .. _lremcurrency: CURRENCY (CRRNCY) Grouped by currency of the remaining financial liability choosing from ``GEN_CNTRY_ENUM``. DATE (DT) Reference date. For further details see :doc:`../../../generic`. MEASURES ~~~~~~~~~~ .. _lremstock: STOCK (STCK) Nominal value expressed in lremcurrency_· STOCK IN EURO (EUR_STCK) lremstock_ in euro. HOLDER ------ Used to submit accounting data regarding shares/investment fund units issued by the ``OA``. Measure values are expressed in :ref:`currency ` of the share/investment fund unit unless stated otherwise in the measure definition. DIMENSIONS ~~~~~~~~~~ IID Identifier code of the share/investment fund unit (:ref:`shr`). ID Holder identifier code (:ref:`org`). DATE (DT) Reference date. For further details see :doc:`../../../generic`. FREQUENCY (FRQNCY) Reference period applicable for flow measures. For further details see :doc:`../../../generic`. MEASURES ~~~~~~~~~~ QUANTITY (QNTTY) Number of shares/investment fund units. SUBSCRIPTIONS (SBSCRPTNS) Subscriptions gross of any commissions (**flow variable**). SUBSCRIPTION CHARGES (SUB_CHRGS) Subscription commissions (**flow variable**). REDEMPTIONS (RDMPTNS) Redemptions net of any commissions (**flow variable**). REDEMPTION CHARGES (RED_CHRGS) Redemption commissions (**flow variable**).