IFRS Disclosure Guide
◄ 27. Notes - Exploration for and evaluation of mineral resources | Contents | 29. Notes - Fair value measurement ►
28. Notes - Financial instruments
Disclosure of financial instruments
| Year 2025 | |
|---|---|
| Description of accounting policy for financial instruments | other |
| Explanation of measurement bases for financial instruments used in preparing financial statements | other |
Disclosure of detailed information about financial instruments
| Classes of financial instrumentsnone | |||||||||
| Loan commitmentsnone | Mortgagesnone | Financial guarantee contractsnone | Loans to consumersnone | Loans to corporate entitiesnone | Contract assetsnone | Loans to governmentnone | Trade receivablesnone | Lease receivablesnone | |
| For the year 2025: | |||||||||
| Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price | other | other | other | other | other | other | other | other | other |
| Reconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | |||||||||
| Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | |||||||||
| Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | |||||||||
| Increase (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | |||||||||
| Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | |||||||||
| Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | |||||||||
| Total increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss{"IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised":"1.0","IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised":"1.0","OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised":"1.0","OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised":"-1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2025: | |||||||||
| Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | |||||||||
| Maximum exposure to credit risk | |||||||||
| For the year 2025: | |||||||||
| Information about collateral held as security and other credit enhancements for credit-impaired financial assets | other | other | other | other | other | other | other | other | other |
| At 31.12.2025: | |||||||||
| Maximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied | |||||||||
Classes of financial instruments:
- Description of conclusion why transaction price was not best evidence of fair value
- Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure
- Description of collateral held as security and other credit enhancements
- Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure, financial instruments to which impairment requirements in IFRS 9 are not applied
Disclosure of financial assets
| Classes of financial assetsnone | Categories of financial assetsnone | |||||||||||||||||||||||||||
| Financial assets at amortised cost, classnone | Financial assets at fair value, classnone | Financial assets outside scope of IFRS 7, classnone | Financial assets at fair value through profit or loss, categorynone | Financial assets available-for-sale, categorynone | Held-to-maturity investments, categorynone | Loans and receivables, categorynone | Financial assets at amortised cost, categorynone | Financial assets at fair value through other comprehensive income, categorynone | ||||||||||||||||||||
| Mortgagesfiction_totals | Loans to consumersfiction_totals | Loans to corporate entitiesfiction_totals | Loans to governmentfiction_totals | Trade receivablesfiction_totals | Total for Financial assets at amortised cost, class{"MortgagesMember":1,"ConsumerLoansMember":1,"CorporateLoansMember":1,"LoansToGovernmentMember":1,"TradeReceivablesMember":1}fiction_totals[] | Trading securitiesfiction_totals | Derivativesfiction_totals | Equity investmentsfiction_totals | Total for Financial assets at fair value, class{"TradingSecuritiesMember":1,"DerivativesMember":1,"EquityInvestmentsMember":1}fiction_totals["DerivativesMember"] | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, categorynone | Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities, categorynone | Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments, categorynone | Financial assets at fair value through profit or loss, classified as held for trading, categorynone | Financial assets at fair value through profit or loss, mandatorily measured at fair value, categorynone | Financial assets measured at fair value through other comprehensive income, categorynone | Investments in equity instruments designated at fair value through other comprehensive incomenone | ||||||||||||
| Option contractfiction_totals | Futures contractfiction_totals | Swap contractfiction_totals | Forward contractfiction_totals | Total for Derivatives{"OptionContractMember":1,"FuturesContractMember":1,"SwapContractMember":1,"ForwardContractMember":1}fiction_totals["SwapContractMember"] | ||||||||||||||||||||||||
| Currency swap contractfiction_totals | Interest rate swap contractfiction_totals | Total for Swap contract{"CurrencySwapContractMember":1,"InterestRateSwapContractMember":1}fiction_totals[] | ||||||||||||||||||||||||||
| At 31.12.2025: | ||||||||||||||||||||||||||||
| Financial assets | FinancialAssetsAtAmortisedCostMember_1t∑ | SwapContractMember_1t∑ | DerivativesMember_1t∑ | FinancialAssetsAtFairValueMember_1t∑ | ||||||||||||||||||||||||
| Financial assets, at fair value | FinancialAssetsAtAmortisedCostMember_1t∑ | SwapContractMember_1t∑ | DerivativesMember_1t∑ | FinancialAssetsAtFairValueMember_1t∑ | ||||||||||||||||||||||||
| Notional amount | FinancialAssetsAtAmortisedCostMember_1t∑ | SwapContractMember_1t∑ | DerivativesMember_1t∑ | FinancialAssetsAtFairValueMember_1t∑ | ||||||||||||||||||||||||
| For the year 2025: | ||||||||||||||||||||||||||||
| Reconciliation of changes in allowance account for credit losses of financial assets | ||||||||||||||||||||||||||||
| Changes in allowance account for credit losses of financial assets | ||||||||||||||||||||||||||||
| Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets | FinancialAssetsAtAmortisedCostMember_1t∑ | SwapContractMember_1t∑ | DerivativesMember_1t∑ | FinancialAssetsAtFairValueMember_1t∑ | ||||||||||||||||||||||||
| Utilisation, allowance account for credit losses of financial assets | FinancialAssetsAtAmortisedCostMember_1t∑ | SwapContractMember_1t∑ | DerivativesMember_1t∑ | FinancialAssetsAtFairValueMember_1t∑ | ||||||||||||||||||||||||
| Reversal, allowance account for credit losses of financial assets | FinancialAssetsAtAmortisedCostMember_1t∑ | SwapContractMember_1t∑ | DerivativesMember_1t∑ | FinancialAssetsAtFairValueMember_1t∑ | ||||||||||||||||||||||||
| Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets | FinancialAssetsAtAmortisedCostMember_1t∑ | SwapContractMember_1t∑ | DerivativesMember_1t∑ | FinancialAssetsAtFairValueMember_1t∑ | ||||||||||||||||||||||||
| Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets | FinancialAssetsAtAmortisedCostMember_1t∑ | SwapContractMember_1t∑ | DerivativesMember_1t∑ | FinancialAssetsAtFairValueMember_1t∑ | ||||||||||||||||||||||||
| Increase (decrease) through other changes, allowance account for credit losses of financial assets | FinancialAssetsAtAmortisedCostMember_1t∑ | SwapContractMember_1t∑ | DerivativesMember_1t∑ | FinancialAssetsAtFairValueMember_1t∑ | ||||||||||||||||||||||||
| Total increase (decrease) in allowance account for credit losses of financial assets{"AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets":"1.0","UtilisationAllowanceAccountForCreditLossesOfFinancialAssets":"-1.0","ReversalAllowanceAccountForCreditLossesOfFinancialAssets":"-1.0","IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets":"1.0","IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets":"1.0","IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2025: | ||||||||||||||||||||||||||||
| Allowance account for credit losses of financial assets | FinancialAssetsAtAmortisedCostMember_1t∑ | SwapContractMember_1t∑ | DerivativesMember_1t∑ | FinancialAssetsAtFairValueMember_1t∑ | ||||||||||||||||||||||||
| For the year 2025: | ||||||||||||||||||||||||||||
| Impairment loss on financial assets | FinancialAssetsAtAmortisedCostMember_1t∑ | SwapContractMember_1t∑ | DerivativesMember_1t∑ | FinancialAssetsAtFairValueMember_1t∑ | ||||||||||||||||||||||||
| Information about credit quality of neither past due nor impaired financial assets | other | other | other | other | other | FinancialAssetsAtAmortisedCostMember_1t∑other | other | other | other | other | other | SwapContractMember_1t∑other | other | DerivativesMember_1t∑other | other | FinancialAssetsAtFairValueMember_1t∑other | other | other | other | other | other | other | other | other | other | other | other | other |
| Analysis of credit exposures using external credit grading system | other | other | other | other | other | FinancialAssetsAtAmortisedCostMember_1t∑other | other | other | other | other | other | SwapContractMember_1t∑other | other | DerivativesMember_1t∑other | other | FinancialAssetsAtFairValueMember_1t∑other | other | other | other | other | other | other | other | other | other | other | other | other |
| At 31.12.2025: | ||||||||||||||||||||||||||||
| Rated credit exposures | FinancialAssetsAtAmortisedCostMember_1t∑ | SwapContractMember_1t∑ | DerivativesMember_1t∑ | FinancialAssetsAtFairValueMember_1t∑ | ||||||||||||||||||||||||
| Unrated credit exposures | FinancialAssetsAtAmortisedCostMember_1t∑ | SwapContractMember_1t∑ | DerivativesMember_1t∑ | FinancialAssetsAtFairValueMember_1t∑ | ||||||||||||||||||||||||
Classes of financial assets & Categories of financial assets:
- Information about credit quality of neither past due nor impaired financial assets
- Analysis of credit exposures using external credit grading system
- Description of rating agencies used
- Description of relationship between internal and external ratings
- Analysis of credit exposures using internal credit grading system
- Description of internal credit ratings process
- Description of relationship between internal and external ratings
- Description of nature of counterparty
- Description of historical information about counterparty default rates
- Description of other information used to assess credit quality
Disclosure of external credit grades
| External credit gradesnone | Classes of financial assetsnone | |||||||||||||||||
| Total for all external credit gradesnone | Financial assets at amortised cost, classnone | Financial assets at fair value, classnone | Financial assets outside scope of IFRS 7, classnone | |||||||||||||||
| Mortgagesfiction_totals | Loans to consumersfiction_totals | Loans to corporate entitiesfiction_totals | Loans to governmentfiction_totals | Trade receivablesfiction_totals | Total for Financial assets at amortised cost, class{"MortgagesMember":1,"ConsumerLoansMember":1,"CorporateLoansMember":1,"LoansToGovernmentMember":1,"TradeReceivablesMember":1}fiction_totals[] | Trading securitiesfiction_totals | Derivativesfiction_totals | Equity investmentsfiction_totals | Total for Financial assets at fair value, class{"TradingSecuritiesMember":1,"DerivativesMember":1,"EquityInvestmentsMember":1}fiction_totals["DerivativesMember"] | |||||||||
| Option contractfiction_totals | Futures contractfiction_totals | Swap contractfiction_totals | Forward contractfiction_totals | Total for Derivatives{"OptionContractMember":1,"FuturesContractMember":1,"SwapContractMember":1,"ForwardContractMember":1}fiction_totals["SwapContractMember"] | ||||||||||||||
| Currency swap contractfiction_totals | Interest rate swap contractfiction_totals | Total for Swap contract{"CurrencySwapContractMember":1,"InterestRateSwapContractMember":1}fiction_totals[] | ||||||||||||||||
| At 31.12.2025: | ||||||||||||||||||
| Credit exposure | FinancialAssetsAtAmortisedCostMember_2t∑ | SwapContractMember_2t∑ | DerivativesMember_2t∑ | FinancialAssetsAtFairValueMember_2t∑ | ||||||||||||||
Disclosure of internal credit grades
| Classes of financial assetsnone | Internal credit gradesnone | |||||||||||||||||
| Financial assets at amortised cost, classnone | Financial assets at fair value, classnone | Financial assets outside scope of IFRS 7, classnone | Total for all internal credit gradesnone | |||||||||||||||
| Mortgagesfiction_totals | Loans to consumersfiction_totals | Loans to corporate entitiesfiction_totals | Loans to governmentfiction_totals | Trade receivablesfiction_totals | Total for Financial assets at amortised cost, class{"MortgagesMember":1,"ConsumerLoansMember":1,"CorporateLoansMember":1,"LoansToGovernmentMember":1,"TradeReceivablesMember":1}fiction_totals[] | Trading securitiesfiction_totals | Derivativesfiction_totals | Equity investmentsfiction_totals | Total for Financial assets at fair value, class{"TradingSecuritiesMember":1,"DerivativesMember":1,"EquityInvestmentsMember":1}fiction_totals["DerivativesMember"] | |||||||||
| Option contractfiction_totals | Futures contractfiction_totals | Swap contractfiction_totals | Forward contractfiction_totals | Total for Derivatives{"OptionContractMember":1,"FuturesContractMember":1,"SwapContractMember":1,"ForwardContractMember":1}fiction_totals["SwapContractMember"] | ||||||||||||||
| Currency swap contractfiction_totals | Interest rate swap contractfiction_totals | Total for Swap contract{"CurrencySwapContractMember":1,"InterestRateSwapContractMember":1}fiction_totals[] | ||||||||||||||||
| At 31.12.2025: | ||||||||||||||||||
| Credit exposure | FinancialAssetsAtAmortisedCostMember_3t∑ | SwapContractMember_3t∑ | DerivativesMember_3t∑ | FinancialAssetsAtFairValueMember_3t∑ | ||||||||||||||
Disclosure of financial liabilities
| Classes of financial liabilitiesnone | Categories of financial liabilitiesnone | |||||
| Financial liabilities at amortised cost, classnone | Financial liabilities at fair value, classnone | Financial liabilities outside scope of IFRS 7, classnone | Financial liabilities at fair value through profit or loss, categorynone | Financial liabilities at amortised cost, categorynone | ||
| Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, categorynone | Financial liabilities at fair value through profit or loss that meet definition of held for trading, categorynone | |||||
| At 31.12.2025: | ||||||
| Financial liabilities | ||||||
| Financial liabilities, at fair value | ||||||
Disclosure of information about non-current liabilities with covenants
| Types of non-current liabilities with covenantsnone | |
| For the year 2025: | |
| Disclosure of information about covenants related to non-current liabilities including facts and circumstances indicating entity may have difficulty complying with covenants | other |
| At 31.12.2025: | |
| Carrying amount of non-current liabilities with covenants |
| Year 2025 | 31.12.2025 | |
|---|---|---|
| Designated loans or receivables at fair value through profit or loss | ||
| Maximum exposure to credit risk of loans or receivables | ||
| Amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk | ||
| Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets | ||
| Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets | ||
| Increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables | ||
| Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables | ||
| Financial assets designated as measured at fair value through profit or loss | ||
| Maximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss | ||
| Amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk | ||
| Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets | ||
| Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets | ||
| Increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss | ||
| Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss | ||
| Designated financial liabilities at fair value through profit or loss | ||
| Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability | ||
| Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability | ||
| Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation | ||
| Transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income | ||
| Amount presented in other comprehensive income realised at derecognition of financial liability |
Designated financial liabilities at fair value through profit or loss
Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income
Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk
Description of reasons and relevant factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully represented
Description of methodology or methodologies used to determine whether presenting effects of changes in liability's credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss
Description of investments in equity instruments designated at fair value through other comprehensive income
Description of reason for using presentation alternative
Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability's credit risk are presented in other comprehensive income
Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk
Description of reasons and relevant factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully represented
Description of methodology or methodologies used to determine whether presenting effects of changes in liability's credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss
Description of investments in equity instruments designated at fair value through other comprehensive income
Description of reason for using presentation alternative
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income
| Investments in equity instruments designated at fair value through other comprehensive incomenone | |
| At 31.12.2025: | |
| Investments in equity instruments designated at fair value through other comprehensive income |
| Year 2025 | 31.12.2025 | |
|---|---|---|
| Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period | ||
| Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period | ||
| Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition | ||
| Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income | ||
| Reclassification out of financial assets at fair value through profit or loss | ||
| Reclassification into financial assets at fair value through profit or loss | ||
| Reclassification out of available-for-sale financial assets | ||
| Reclassification into available-for-sale financial assets | ||
| Reclassification out of held-to-maturity investments | ||
| Reclassification into held-to-maturity investments | ||
| Reclassification out of loans and receivables | ||
| Reclassification into loans and receivables | ||
| Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount | ||
| Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value | ||
| Financial assets reclassified out of available-for-sale financial assets, carrying amount | ||
| Financial assets reclassified out of available-for-sale financial assets, at fair value | ||
| Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss | ||
| Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income | ||
| Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or loss | ||
| Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income | ||
| Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss | ||
| Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss | ||
| Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss | ||
| Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss | ||
| Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss | ||
| Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss | ||
| Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss | other | |
| Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss | ||
| Effective interest rate of financial assets reclassified out of available-for-sale financial assets | other | |
| Estimated cash flows of financial assets reclassified out of available-for-sale financial assets |
Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive income
Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income
Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss
Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income
Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss
Disclosure of reclassification of financial assets
| Events of reclassification of financial assetsnone | |
| For the year 2025: | |
| Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss | |
| Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost | |
| Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive income | |
| Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised cost | |
| Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or loss | |
| Reclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive income |
Events of reclassification of financial assets:
- Date of reclassification of financial assets due to change in business model
- Explanation of change in business model for managing financial assets
- Description of effect of changing business model for managing financial assets on financial statements
| Year 2025 | 31.12.2025 | |
|---|---|---|
| Effective interest rate determined on date of reclassification for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category | other | |
| Interest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category | ||
| Fair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category | ||
| Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified | ||
| Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category | ||
| Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified |
Disclosure of offsetting of financial assets and financial liabilities
Disclosure of offsetting of financial assets
| Types of financial assetsnone | Counterpartiesnone | |
| Individually insignificant counterpartiesnone | ||
| At 31.12.2025: | ||
| Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | ||
| Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position | ||
| Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | ||
| Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | ||
| Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position{"GrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements":"1.0","GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements":"-1.0"}real[] | ∑ | ∑ |
| Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets | ||
| Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets | ||
| Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets | ||
| Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets{"FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets":"1.0","CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets":"1.0"}real[] | ∑ | ∑ |
| Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements{"NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition":"1.0","AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets":"-1.0"}real["NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition","AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets"] | ∑ | ∑ |
| Year 2025 | |
|---|---|
| Disclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position | other |
Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement
Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements
Disclosure of offsetting of financial liabilities
| Types of financial liabilitiesnone | Counterpartiesnone | |
| Individually insignificant counterpartiesnone | ||
| At 31.12.2025: | ||
| Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | ||
| Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position | ||
| Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | ||
| Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | ||
| Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position{"GrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements":"1.0","GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements":"-1.0"}real[] | ∑ | ∑ |
| Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities | ||
| Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities | ||
| Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities | ||
| Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities{"FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities":"1.0","CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities":"1.0"}real[] | ∑ | ∑ |
| Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements{"NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition":"1.0","AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities":"-1.0"}real["NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition","AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities"] | ∑ | ∑ |
| Year 2025 | 31.12.2025 | |
|---|---|---|
| Disclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position | other | |
| Financial assets pledged as collateral for liabilities or contingent liabilities | ||
| Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value | ||
| Collateral sold or repledged in absence of default by owner of collateral, at fair value | ||
| Loans payable in default | ||
| Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue | ||
| Default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue | other | |
| Loans payable in breach which permitted lender to demand accelerated repayment | ||
| Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue | ||
| Breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue | other |
Income, expense, gains or losses of financial instruments
| Year 2025 | |
|---|---|
| Gains (losses) on financial instruments | |
| Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | |
| Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading | |
| Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value | |
| Total gains (losses) on financial assets at fair value through profit or loss{"GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition":"1.0","GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1.0","GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue":"1.0"}real[] | ∑ |
| Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | |
| Gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | |
| Gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | |
| Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading | |
| Total gains (losses) on financial liabilities at fair value through profit or loss{"GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition":"1.0","GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1.0"}real[] | ∑ |
| Gains (losses) on held-to-maturity investments | |
| Gains (losses) on loans and receivables | |
| Gains (losses) on available-for-sale financial assets | |
| Gains (losses) on remeasuring available-for-sale financial assets, before tax | |
| Reclassification adjustments on available-for-sale financial assets, before tax | |
| Gains (losses) on financial liabilities at amortised cost | |
| Gains (losses) on financial assets at amortised cost | |
| Other comprehensive income, before tax, gains (losses) from investments in equity instruments | |
| Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income | |
| Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax | |
| Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax | |
| Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss | |
| Interest income for financial assets not at fair value through profit or loss | |
| Interest expense for financial liabilities not at fair value through profit or loss | |
| Interest revenue for financial assets measured at amortised cost | |
| Interest revenue for financial assets measured at fair value through other comprehensive income | |
| Fee income and expense | |
| Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss | |
| Fee income (expense) arising from trust and fiduciary activities | |
| Fee income arising from financial assets not at fair value through profit or loss | |
| Fee expense arising from financial liabilities not at fair value through profit or loss | |
| Interest income on impaired financial assets accrued | |
| Interest income on impaired financial assets accrued | |
| Gain (loss) arising from derecognition of financial assets measured at amortised cost | |
| Gains arising from derecognition of financial assets measured at amortised cost | |
| Losses arising from derecognition of financial assets measured at amortised cost | |
| Gain (loss) arising from derecognition of financial assets measured at amortised cost{"GainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost":"1.0","LossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost":"-1.0"}real[] | ∑ |
Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement
Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities
Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral
Description of terms and conditions associated with entity's use of collateral permitted to be sold or repledged in absence of default by owner of collateral
Description of compound financial instruments with multiple embedded derivatives
Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable
Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable
Income, expense, gains or losses of financial instruments
Gain (loss) arising from derecognition of financial assets measured at amortised cost
Description of reason for derecognition of financial assets measured at amortised cost
Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities
Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral
Description of terms and conditions associated with entity's use of collateral permitted to be sold or repledged in absence of default by owner of collateral
Description of compound financial instruments with multiple embedded derivatives
Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable
Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable
Income, expense, gains or losses of financial instruments
Gain (loss) arising from derecognition of financial assets measured at amortised cost
Description of reason for derecognition of financial assets measured at amortised cost
Disclosure of hedge accounting
Disclosure of detailed information about hedges
| Types of hedgesnone | |||
| Fair value hedgesnone | Cash flow hedgesnone | Hedges of net investment in foreign operationsnone | |
| At 31.12.2025: | |||
| Financial instruments designated as hedging instruments, at fair value | |||
Types of hedges:
- Description of type of hedge
- Description of financial instruments designated as hedging instruments
- Description of nature of risks being hedged
| Year 2025 | |
|---|---|
| Gains (losses) on hedging instrument, fair value hedges | |
| Gains (losses) on hedged item attributable to hedged risk, fair value hedges | |
| Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss | |
| Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss |
Description of periods when cash flows expected to occur
Description of periods when cash flows affect profit or loss
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur
Description of periods when cash flows affect profit or loss
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur
Disclosure of general hedge accounting
Description of cross-reference to disclosures about hedge accounting presented outside financial statements
Disclosure of risk management strategy related to hedge accounting
| Types of risksnone | |||||||||
| Credit risknone | Liquidity risknone | Market risknone | Risk diversification effectnone | ||||||
| Currency risknone | Interest rate risknone | Other price risknone | |||||||
| Equity price risknone | Commodity price risknone | Prepayment risknone | Residual value risknone | ||||||
| For the year 2025: | |||||||||
| Information about how entity determined risk component designated as hedged item | other | other | other | other | other | other | other | other | other |
| Information about how designated risk component relates to hedged item in its entirety | other | other | other | other | other | other | other | other | other |
Types of risks:
- Explanation of risk management strategy related to hedge accounting
- Description of hedging instruments used to hedge risk exposures and how they are used
- Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness
- Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are
- Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets
- Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets
- Indication of how frequently hedging relationships are discontinued and restarted
- Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows
| Types of risksnone | Maturitynone | Hedging instrumentsnone | |||||||||||||||||||||
| Credit risknone | Liquidity risknone | Market risknone | Risk diversification effectnone | Not later than one yearnone | Later than one yearnone | ||||||||||||||||||
| Currency risknone | Interest rate risknone | Other price risknone | Not later than three monthsnone | Later than three months and not later than one yearnone | Later than one year and not later than five yearsnone | Later than five yearsnone | |||||||||||||||||
| Equity price risknone | Commodity price risknone | Prepayment risknone | Residual value risknone | Not later than one monthnone | Later than one month and not later than three monthsnone | Later than three months and not later than six monthsnone | Later than six months and not later than one yearnone | Later than one year and not later than three yearsnone | Later than three years and not later than five yearsnone | Later than five years and not later than ten yearsnone | Later than ten yearsnone | ||||||||||||
| Later than one year and not later than two yearsnone | Later than two years and not later than three yearsnone | Later than three years and not later than four yearsnone | Later than four years and not later than five yearsnone | Later than five years and not later than seven yearsnone | Later than seven years and not later than ten yearsnone | Later than ten years and not later than fifteen yearsnone | Later than fifteen years and not later than twenty yearsnone | Later than twenty years and not later than twenty-five yearsnone | |||||||||||||||
| At 31.12.2025: | |||||||||||||||||||||||
| Average price of hedging instrument | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X |
| Average rate of hedging instrument | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
| Nominal amount of hedging instrument | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X |
Types of risks & Maturity & Hedging instruments:
- Description of sources of hedge ineffectiveness expected to affect hedging relationship
- Description of sources of hedge ineffectiveness that emerged in hedging relationship
- Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur
Disclosure of detailed information about hedging instruments
| Types of risksnone | Types of hedgesnone | Hedging instrumentsnone | |||||||||||
| Credit risknone | Liquidity risknone | Market risknone | Risk diversification effectnone | Fair value hedgesnone | Cash flow hedgesnone | Hedges of net investment in foreign operationsnone | |||||||
| Currency risknone | Interest rate risknone | Other price risknone | |||||||||||
| Equity price risknone | Commodity price risknone | Prepayment risknone | Residual value risknone | ||||||||||
| At 31.12.2025: | |||||||||||||
| Hedging instrument, assets | |||||||||||||
| Hedging instrument, liabilities | |||||||||||||
| For the year 2025: | |||||||||||||
| Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness | |||||||||||||
| At 31.12.2025: | |||||||||||||
| Nominal amount of hedging instrument | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X |
Types of risks & Types of hedges & Hedging instruments:
- Description of line item in statement of financial position that includes hedging instrument
Disclosure of detailed information about hedged items
| Types of risksnone | Types of hedgesnone | Hedged itemsnone | |||||||||||
| Credit risknone | Liquidity risknone | Market risknone | Risk diversification effectnone | Fair value hedgesnone | Cash flow hedgesnone | Hedges of net investment in foreign operationsnone | |||||||
| Currency risknone | Interest rate risknone | Other price risknone | |||||||||||
| Equity price risknone | Commodity price risknone | Prepayment risknone | Residual value risknone | ||||||||||
| At 31.12.2025: | |||||||||||||
| Hedged item, assets | |||||||||||||
| Hedged item, liabilities | |||||||||||||
| Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets | |||||||||||||
| Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities | |||||||||||||
| For the year 2025: | |||||||||||||
| Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness | |||||||||||||
| At 31.12.2025: | |||||||||||||
| Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assets | |||||||||||||
| Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilities | |||||||||||||
| Reserve of cash flow hedges, continuing hedges | |||||||||||||
| Reserve of exchange differences on translation, continuing hedges | |||||||||||||
| Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied | |||||||||||||
| Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied | |||||||||||||
Types of risks & Types of hedges & Hedged items:
- Description of line item in statement of financial position that includes hedged item
Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting
| Types of risksnone | Types of hedgesnone | |||||||||||
| Credit risknone | Liquidity risknone | Market risknone | Risk diversification effectnone | Fair value hedgesnone | Cash flow hedgesnone | Hedges of net investment in foreign operationsnone | ||||||
| Currency risknone | Interest rate risknone | Other price risknone | ||||||||||
| Equity price risknone | Commodity price risknone | Prepayment risknone | Residual value risknone | |||||||||
| For the year 2025: | ||||||||||||
| Gain (loss) on hedge ineffectiveness | ||||||||||||
| Gain (loss) on hedge ineffectiveness recognised in profit or loss | ||||||||||||
| Gain (loss) on hedge ineffectiveness recognised in other comprehensive income | ||||||||||||
| Total gain (loss) on hedge ineffectiveness{"GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss":"1.0","GainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Gains (losses) on cash flow hedges, net of tax | ||||||||||||
| Gains (losses) on hedges of net investments in foreign operations, net of tax | ||||||||||||
| Reclassification adjustments on cash flow hedges, net of tax | ||||||||||||
| Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax | ||||||||||||
| Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax | ||||||||||||
| Reclassification adjustments on hedges of net investments in foreign operations, net of tax | ||||||||||||
| Hedging gains (losses) for hedge of group of items with offsetting risk positions | ||||||||||||
Types of risks & Types of hedges:
- Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness
- Description of line item in statement of comprehensive income that includes reclassification adjustments
Disclosure of information about credit exposures designated as measured at fair value through profit or loss
| Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risknone | |
| For the year 2025: | |
| Reconciliation of nominal amount of credit derivative | |
| Changes in nominal amount of credit derivative | |
| Increase (decrease) in credit derivative, nominal amount | |
| At 31.12.2025: | |
| Credit derivative, nominal amount | |
| For the year 2025: | |
| Reconciliation of fair value of credit derivative | |
| Changes in fair value of credit derivative | |
| Increase (decrease) in credit derivative, fair value | |
| At 31.12.2025: | |
| Credit derivative, fair value | |
| For the year 2025: | |
| Gain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit risk | |
| At 31.12.2025: | |
| Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assets | |
| Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilities | |
| Nominal or principal amount of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk |
| Year 2025 | 31.12.2025 | |
|---|---|---|
| Disclosure of information about entity's hedging relationships directly affected by uncertainty arising from interest rate benchmark reform | other | |
| Disclosure of significant interest rate benchmarks to which entity's hedging relationships are exposed | other | |
| Disclosure of extent of risk exposure entity manages for hedging relationships directly affected by interest rate benchmark reform | other | |
| Nominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are applied |
Disclosure of information about entity's hedging relationships directly affected by uncertainty arising from interest rate benchmark reform
Description of how entity is managing process to transition to alternative benchmark rates for hedging relationships
Description of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reform
Description of how entity is managing process to transition to alternative benchmark rates for hedging relationships
Description of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reform
Disclosure of information about effect of interest rate benchmark reform on entity's financial instruments and risk management strategy
| Year 2025 | |
|---|---|
| Disclosure of how entity is managing transition to alternative benchmark rates, its progress at reporting date and risks to which it is exposed arising from financial instruments because of transition | other |
Disclosure of quantitative information about financial instruments that have yet to transition to alternative benchmark rate
| Interest rate benchmarksnone | |
| Significant interest rate benchmarks subject to interest rate benchmark reformnone | |
| For the year 2025: | |
| Quantitative information about non-derivative financial assets that have yet to transition to alternative benchmark rate | other |
| Quantitative information about non-derivative financial liabilities that have yet to transition to alternative benchmark rate | other |
| Quantitative information about derivatives that have yet to transition to alternative benchmark rate | other |
| Year 2025 | 31.12.2025 | |
|---|---|---|
| Description of changes to entity's risk management strategy arising from entity's exposure to financial instruments subject to interest rate benchmark reform | other | |
| Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c | other | |
| Financial instruments whose fair value previously could not be reliably measured at time of derecognition | ||
| Gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured |
Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c
Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably
Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably
Information about market for financial instruments
Information about whether and how entity intends to dispose of financial instruments
Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised
Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments
Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably
Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably
Information about market for financial instruments
Information about whether and how entity intends to dispose of financial instruments
Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised
Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments
Disclosure of nature and extent of risks arising from financial instruments
| Types of risksnone | |||||||||
| Credit risknone | Liquidity risknone | Market risknone | Risk diversification effectnone | ||||||
| Currency risknone | Interest rate risknone | Other price risknone | |||||||
| Equity price risknone | Commodity price risknone | Prepayment risknone | Residual value risknone | ||||||
| For the year 2025: | |||||||||
| Summary quantitative data about entity's exposure to risk | other | other | other | other | other | other | other | other | other |
| At 31.12.2025: | |||||||||
| Description of concentrations of risk | |||||||||
| Risk exposure associated with instruments sharing characteristic | |||||||||
| For the year 2025: | |||||||||
| Sensitivity analysis for types of market risk | other | other | other | other | other | other | other | other | other |
Types of risks:
- Description of exposure to risk
- Description of objectives, policies and processes for managing risk
- Methods used to measure risk
- Description of changes in exposure to risk
- Description of changes in objectives, policies and processes for managing risk
- Description of changes in methods used to measure risk
- Description of concentrations of risk
- Description of how management determines concentrations
- Additional information about entity exposure to risk
Disclosure of credit risk
Description of cross-reference to disclosures about credit risk presented outside financial statements
Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses
Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition
Information about entity's definitions of default
Information on how instruments were grouped if expected credit losses were measured on collective basis
Information on how entity determined that financial assets are credit-impaired financial assets
Information on entity's write-off policy
Information on how requirements for modification of contractual cash flows of financial assets have been applied
Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements
Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses
Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition
Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset
Description of how forward-looking information has been incorporated into determination of expected credit losses
Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes
Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses
Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition
Information about entity's definitions of default
Information on how instruments were grouped if expected credit losses were measured on collective basis
Information on how entity determined that financial assets are credit-impaired financial assets
Information on entity's write-off policy
Information on how requirements for modification of contractual cash flows of financial assets have been applied
Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements
Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses
Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition
Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset
Description of how forward-looking information has been incorporated into determination of expected credit losses
Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments
| Classes of financial instrumentsnone | Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnone | Type of measurement of expected credit lossesnone | Method of assessment of expected credit lossesnone | Credit impairment of financial instrumentsnone | ||||||||||||||
| Loan commitmentsnone | Mortgagesnone | Financial guarantee contractsnone | Loans to consumersnone | Loans to corporate entitiesnone | Contract assetsnone | Loans to governmentnone | Trade receivablesnone | Lease receivablesnone | Gross carrying amountnone | Accumulated impairmentnone | 12-month expected credit lossesnone | Lifetime expected credit lossesnone | Expected credit losses individually assessednone | Expected credit losses collectively assessednone | Financial instruments not credit-impairednone | Financial instruments credit-impairednone | ||
| Financial instruments purchased or originated credit-impairednone | Financial instruments credit-impaired after purchase or originationnone | |||||||||||||||||
| At 31.12.2025: | ||||||||||||||||||
| Financial assets | ||||||||||||||||||
| For the year 2025: | ||||||||||||||||||
| Increase (decrease) in financial assets | ||||||||||||||||||
| Increase (decrease) through transfers, financial assets | ||||||||||||||||||
| Decrease through derecognition, financial assets | ||||||||||||||||||
| Increase through origination or purchase, financial assets | ||||||||||||||||||
| Decrease through write-off, financial assets | ||||||||||||||||||
| Increase (decrease) through changes in models or risk parameters, financial assets | ||||||||||||||||||
| Increase (decrease) through modification of contractual cash flows, financial assets | ||||||||||||||||||
| Increase (decrease) through foreign exchange and other movements, financial assets | ||||||||||||||||||
| Increase (decrease) through foreign exchange, financial assets | ||||||||||||||||||
| Increase (decrease) through other movements, financial assets | ||||||||||||||||||
| Total increase (decrease) through foreign exchange and other movements, financial assets{"IncreaseDecreaseThroughForeignExchangeFinancialAssets":"1.0","IncreaseDecreaseThroughOtherMovementsFinancialAssets":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Total increase (decrease) in financial assets{"IncreaseDecreaseThroughTransfersFinancialAssets":"1.0","DecreaseThroughDerecognitionFinancialAssets":"-1.0","IncreaseThroughOriginationOrPurchaseFinancialAssets":"1.0","DecreaseThroughWriteoffFinancialAssets":"-1.0","IncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssets":"1.0","IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets":"1.0","IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets":"1.0"}real["IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets"] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2025: | ||||||||||||||||||
| Exposure to credit risk on loan commitments and financial guarantee contracts | ||||||||||||||||||
| For the year 2025: | ||||||||||||||||||
| Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts | ||||||||||||||||||
| Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts | ||||||||||||||||||
| Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts | ||||||||||||||||||
| Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts | ||||||||||||||||||
| Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts | ||||||||||||||||||
| Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts | ||||||||||||||||||
| Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts | ||||||||||||||||||
| Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts | ||||||||||||||||||
| Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts | ||||||||||||||||||
| Total increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts{"IncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts":"1.0","IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Total increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts{"IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts":"1.0","DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts":"-1.0","IncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts":"1.0","IncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts":"1.0","IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts":"1.0","IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts":"1.0"}real{"2":"IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts"} | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised | ||||||||||||||||||
Classes of financial instruments & Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount & Type of measurement of expected credit losses & Method of assessment of expected credit losses & Credit impairment of financial instruments:
- Explanation of reasons for changes in loss allowance for financial instruments
- Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance
| Year 2025 | 31.12.2025 | |
|---|---|---|
| Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification | ||
| Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss) | ||
| Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount | ||
| Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding |
Information about groups or portfolios of financial instruments with particular features that could affect large portion of that group
Disclosure of credit risk exposure
| External credit gradesnone | Classes of financial instrumentsnone | Internal credit gradesnone | Probability of defaultnone | Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnone | Type of measurement of expected credit lossesnone | Method of assessment of expected credit lossesnone | Credit impairment of financial instrumentsnone | ||||||||||||||
| Total for all external credit gradesnone | Loan commitmentsnone | Mortgagesnone | Financial guarantee contractsnone | Loans to consumersnone | Loans to corporate entitiesnone | Contract assetsnone | Loans to governmentnone | Trade receivablesnone | Lease receivablesnone | Total for all internal credit gradesnone | Total for all probability of defaultnone | Gross carrying amountnone | Accumulated impairmentnone | 12-month expected credit lossesnone | Lifetime expected credit lossesnone | Expected credit losses individually assessednone | Expected credit losses collectively assessednone | Financial instruments not credit-impairednone | Financial instruments credit-impairednone | ||
| Financial instruments purchased or originated credit-impairednone | Financial instruments credit-impaired after purchase or originationnone | ||||||||||||||||||||
| At 31.12.2025: | |||||||||||||||||||||
| Financial assets | |||||||||||||||||||||
| Exposure to credit risk on loan commitments and financial guarantee contracts | |||||||||||||||||||||
Disclosure of provision matrix
| Classes of financial instrumentsnone | Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnone | Past due statusnone | |||||||||||||
| Loan commitmentsnone | Mortgagesnone | Financial guarantee contractsnone | Loans to consumersnone | Loans to corporate entitiesnone | Contract assetsnone | Loans to governmentnone | Trade receivablesnone | Lease receivablesnone | Gross carrying amountnone | Accumulated impairmentnone | Currentnone | Later than one month and not later than two monthsnone | Later than two months and not later than three monthsnone | Later than three monthsnone | |
| At 31.12.2025: | |||||||||||||||
| Financial assets | |||||||||||||||
| Expected credit loss rate | other | other | other | other | other | other | other | other | other | other | other | other | other | other | other |
Disclosure of financial assets that are either past due or impaired
| Classes of financial assetsnone | Impairment of financial assetsnone | Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnone | Past due statusnone | ||||||||||||||||||||||||
| Financial assets at amortised cost, classnone | Financial assets at fair value, classnone | Financial assets outside scope of IFRS 7, classnone | Financial assets neither past due nor impairednone | Financial assets past due but not impairednone | Financial assets impairednone | Gross carrying amountnone | Accumulated impairmentnone | Currentnone | Later than one month and not later than two monthsnone | Later than two months and not later than three monthsnone | Later than three monthsnone | ||||||||||||||||
| Mortgagesfiction_totals | Loans to consumersfiction_totals | Loans to corporate entitiesfiction_totals | Loans to governmentfiction_totals | Trade receivablesfiction_totals | Total for Financial assets at amortised cost, class{"MortgagesMember":1,"ConsumerLoansMember":1,"CorporateLoansMember":1,"LoansToGovernmentMember":1,"TradeReceivablesMember":1}fiction_totals[] | Trading securitiesfiction_totals | Derivativesfiction_totals | Equity investmentsfiction_totals | Total for Financial assets at fair value, class{"TradingSecuritiesMember":1,"DerivativesMember":1,"EquityInvestmentsMember":1}fiction_totals["DerivativesMember"] | Financial assets individually assessed for credit lossesnone | Financial assets collectively assessed for credit lossesnone | ||||||||||||||||
| Option contractfiction_totals | Futures contractfiction_totals | Swap contractfiction_totals | Forward contractfiction_totals | Total for Derivatives{"OptionContractMember":1,"FuturesContractMember":1,"SwapContractMember":1,"ForwardContractMember":1}fiction_totals["SwapContractMember"] | |||||||||||||||||||||||
| Currency swap contractfiction_totals | Interest rate swap contractfiction_totals | Total for Swap contract{"CurrencySwapContractMember":1,"InterestRateSwapContractMember":1}fiction_totals[] | |||||||||||||||||||||||||
| At 31.12.2025: | |||||||||||||||||||||||||||
| Financial assets | FinancialAssetsAtAmortisedCostMember_4t∑ | SwapContractMember_4t∑ | DerivativesMember_4t∑ | FinancialAssetsAtFairValueMember_4t∑ | |||||||||||||||||||||||
| For the year 2025: | |||||||||||||||||||||||||||
| Analysis of age of financial assets that are past due but not impaired | other | other | other | other | other | FinancialAssetsAtAmortisedCostMember_4t∑other | other | other | other | other | other | SwapContractMember_4t∑other | other | DerivativesMember_4t∑other | other | FinancialAssetsAtFairValueMember_4t∑other | other | other | other | other | other | other | other | other | other | other | other |
| Analysis of financial assets that are individually determined to be impaired | other | other | other | other | other | FinancialAssetsAtAmortisedCostMember_4t∑other | other | other | other | other | other | SwapContractMember_4t∑other | other | DerivativesMember_4t∑other | other | FinancialAssetsAtFairValueMember_4t∑other | other | other | other | other | other | other | other | other | other | other | other |
| At 31.12.2025: | |||||||||||||||||||||||||||
| Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements | FinancialAssetsAtAmortisedCostMember_4t∑ | SwapContractMember_4t∑ | DerivativesMember_4t∑ | FinancialAssetsAtFairValueMember_4t∑ | |||||||||||||||||||||||
Classes of financial assets & Impairment of financial assets & Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount & Past due status:
- Analysis of financial assets that are individually determined to be impaired
- Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired
| Year 2025 | 31.12.2025 | |
|---|---|---|
| Assets obtained by taking possession of collateral or calling on other credit enhancements | ||
| Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement | other |
Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements
Disclosure of maturity analysis for non-derivative financial liabilities
| Maturitynone | |||||||||||||
| Not later than one yearnone | Later than one yearnone | ||||||||||||
| Not later than three monthsnone | Later than three months and not later than one yearnone | Later than one year and not later than five yearsnone | Later than five yearsnone | ||||||||||
| Not later than one monthnone | Later than one month and not later than three monthsnone | Later than three months and not later than six monthsnone | Later than six months and not later than one yearnone | Later than one year and not later than three yearsnone | Later than three years and not later than five yearsnone | Later than five years and not later than ten yearsnone | Later than ten yearsnone | ||||||
| Later than one year and not later than two yearsnone | Later than two years and not later than three yearsnone | Later than three years and not later than four yearsnone | Later than four years and not later than five yearsnone | Later than five years and not later than seven yearsnone | Later than seven years and not later than ten yearsnone | Later than ten years and not later than fifteen yearsnone | Later than fifteen years and not later than twenty yearsnone | Later than twenty years and not later than twenty-five yearsnone | |||||
| At 31.12.2025: | |||||||||||||
| Non-derivative financial liabilities, undiscounted cash flows | |||||||||||||
| Gross lease liabilities | |||||||||||||
| Bank borrowings, undiscounted cash flows | |||||||||||||
| Trade and other payables, undiscounted cash flows | |||||||||||||
| Bonds issued, undiscounted cash flows | |||||||||||||
Disclosure of maturity analysis for derivative financial liabilities
| Maturitynone | |||||||||||||
| Not later than one yearnone | Later than one yearnone | ||||||||||||
| Not later than three monthsnone | Later than three months and not later than one yearnone | Later than one year and not later than five yearsnone | Later than five yearsnone | ||||||||||
| Not later than one monthnone | Later than one month and not later than three monthsnone | Later than three months and not later than six monthsnone | Later than six months and not later than one yearnone | Later than one year and not later than three yearsnone | Later than three years and not later than five yearsnone | Later than five years and not later than ten yearsnone | Later than ten yearsnone | ||||||
| Later than one year and not later than two yearsnone | Later than two years and not later than three yearsnone | Later than three years and not later than four yearsnone | Later than four years and not later than five yearsnone | Later than five years and not later than seven yearsnone | Later than seven years and not later than ten yearsnone | Later than ten years and not later than fifteen yearsnone | Later than fifteen years and not later than twenty yearsnone | Later than twenty years and not later than twenty-five yearsnone | |||||
| At 31.12.2025: | |||||||||||||
| Derivative financial liabilities, undiscounted cash flows | |||||||||||||
| Prices specified in forward agreements to purchase financial assets for cash | |||||||||||||
| Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged | |||||||||||||
| Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged | |||||||||||||
| Gross loan commitments | |||||||||||||
Disclosure of how entity manages liquidity risk
Disclosure of maturity analysis for financial assets held for managing liquidity risk
| Maturitynone | |||||||||||||
| Not later than one yearnone | Later than one yearnone | ||||||||||||
| Not later than three monthsnone | Later than three months and not later than one yearnone | Later than one year and not later than five yearsnone | Later than five yearsnone | ||||||||||
| Not later than one monthnone | Later than one month and not later than three monthsnone | Later than three months and not later than six monthsnone | Later than six months and not later than one yearnone | Later than one year and not later than three yearsnone | Later than three years and not later than five yearsnone | Later than five years and not later than ten yearsnone | Later than ten yearsnone | ||||||
| Later than one year and not later than two yearsnone | Later than two years and not later than three yearsnone | Later than three years and not later than four yearsnone | Later than four years and not later than five yearsnone | Later than five years and not later than seven yearsnone | Later than seven years and not later than ten yearsnone | Later than ten years and not later than fifteen yearsnone | Later than fifteen years and not later than twenty yearsnone | Later than twenty years and not later than twenty-five yearsnone | |||||
| At 31.12.2025: | |||||||||||||
| Financial assets held for managing liquidity risk | |||||||||||||
Disclosure of financial instruments by type of interest rate
| Types of interest ratesnone | ||
| Floating interest ratenone | Fixed interest ratenone | |
| At 31.12.2025: | ||
| Financial assets | ||
| Financial liabilities | ||
Disclosure of detailed information about borrowings
| Borrowings by namenone | Types of interest ratesnone | Rangenone | ||||
| Floating interest ratenone | Fixed interest ratenone | Bottom of rangenone | Weighted averagenone | Top of rangenone | ||
| At 31.12.2025: | ||||||
| Borrowings | ||||||
| Notional amount | ||||||
| Borrowings, interest rate | other | other | other | other | other | other |
| Borrowings, adjustment to interest rate basis | other | other | other | other | other | other |
Borrowings by name & Types of interest rates & Range:
- Borrowings, interest rate basis
- Borrowings, maturity
- Borrowings, original currency
| 31.12.2025 | |
|---|---|
| Value at risk |
Description of methods and assumptions used in preparing sensitivity analysis
Description of changes in methods and assumptions used in preparing sensitivity analysis
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis
Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables
Description of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved
Description of fact and reason why sensitivity analyses are unrepresentative
Description of changes in methods and assumptions used in preparing sensitivity analysis
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis
Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables
Description of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved
Description of fact and reason why sensitivity analyses are unrepresentative
Disclosure of transfers of financial assets
Disclosure of transferred financial assets that are not derecognised in their entirety
| Transferred financial assets that are not derecognised in their entiretynone | |
| At 31.12.2025: | |
| Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety | |
| Fair value of transferred financial assets that are not derecognised in their entirety | |
| Fair value of associated financial liabilities | |
| Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety{"FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety":"1.0","FairValueOfAssociatedFinancialLiabilities":"-1.0"}real[] | ∑ |
| Assets that entity continues to recognise | |
| Associated liabilities that entity continues to recognise | |
| Original assets before transfer | |
| Assets that entity continues to recognise to extent of continuing involvement | |
| Associated liabilities that entity continues to recognise to extent of continuing involvement |
Transferred financial assets that are not derecognised in their entirety:
- Description of nature of transferred financial assets that are not derecognised in their entirety
- Description of nature of risks and rewards of ownership to which entity is exposed
- Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities
Disclosure of continuing involvement in derecognised financial assets
| Continuing involvement in derecognised financial assets by type of instrumentnone | Continuing involvement in derecognised financial assets by type of transfernone | |||||
| Written put optionsnone | Purchased call optionsnone | Guaranteesnone | Securities lendingnone | Factoring of receivablesnone | Securitisationsnone | |
| At 31.12.2025: | ||||||
| Recognised assets representing continuing involvement in derecognised financial assets | ||||||
| Undiscounted cash outflow required to repurchase derecognised financial assets | ||||||
| Recognised liabilities representing continuing involvement in derecognised financial assets | ||||||
| Other amounts payable to transferee in respect of transferred assets | ||||||
| Fair value of assets representing continuing involvement in derecognised financial assets | ||||||
| Fair value of liabilities representing continuing involvement in derecognised financial assets | ||||||
| Maximum exposure to loss from continuing involvement | ||||||
| For the year 2025: | ||||||
| Gain (loss) of derecognised financial assets at date of transfer | ||||||
| Income from continuing involvement in derecognised financial assets | ||||||
| At 31.12.2025: | ||||||
| Income from continuing involvement in derecognised financial assets cumulatively recognised | ||||||
| For the year 2025: | ||||||
| Expense from continuing involvement in derecognised financial assets | ||||||
| At 31.12.2025: | ||||||
| Expense from continuing involvement in derecognised financial assets cumulatively recognised | ||||||
| For the year 2025: | ||||||
| Gain (loss) from transfer activity during period representing greatest transfer activity | ||||||
| Proceeds from transfer activity during period representing greatest transfer activity | ||||||
Continuing involvement in derecognised financial assets by type of instrument & Continuing involvement in derecognised financial assets by type of transfer:
- Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets
- Information about how maximum exposure to loss from continuing involvement is determined
- Qualitative information about continuing involvement in derecognised financial assets
- Explanation when greatest transfer activity took place
Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets
| Maturitynone | Continuing involvement in derecognised financial assets by type of instrumentnone | Continuing involvement in derecognised financial assets by type of transfernone | |||||||||||||||||
| Not later than one yearnone | Later than one yearnone | Written put optionsnone | Purchased call optionsnone | Guaranteesnone | Securities lendingnone | Factoring of receivablesnone | Securitisationsnone | ||||||||||||
| Not later than three monthsnone | Later than three months and not later than one yearnone | Later than one year and not later than five yearsnone | Later than five yearsnone | ||||||||||||||||
| Not later than one monthnone | Later than one month and not later than three monthsnone | Later than three months and not later than six monthsnone | Later than six months and not later than one yearnone | Later than one year and not later than three yearsnone | Later than three years and not later than five yearsnone | Later than five years and not later than ten yearsnone | Later than ten yearsnone | ||||||||||||
| Later than one year and not later than two yearsnone | Later than two years and not later than three yearsnone | Later than three years and not later than four yearsnone | Later than four years and not later than five yearsnone | Later than five years and not later than seven yearsnone | Later than seven years and not later than ten yearsnone | Later than ten years and not later than fifteen yearsnone | Later than fifteen years and not later than twenty yearsnone | Later than twenty years and not later than twenty-five yearsnone | |||||||||||
| At 31.12.2025: | |||||||||||||||||||
| Undiscounted cash outflow required to repurchase derecognised financial assets | |||||||||||||||||||
| Other amounts payable to transferee in respect of transferred assets | |||||||||||||||||||
Disclosure of financial assets at date of initial application of IFRS 9
| Classes of financial assetsnone | |||||||||||||||||
| Financial assets at amortised cost, classnone | Financial assets at fair value, classnone | Financial assets outside scope of IFRS 7, classnone | |||||||||||||||
| Mortgagesfiction_totals | Loans to consumersfiction_totals | Loans to corporate entitiesfiction_totals | Loans to governmentfiction_totals | Trade receivablesfiction_totals | Total for Financial assets at amortised cost, class{"MortgagesMember":1,"ConsumerLoansMember":1,"CorporateLoansMember":1,"LoansToGovernmentMember":1,"TradeReceivablesMember":1}fiction_totals[] | Trading securitiesfiction_totals | Derivativesfiction_totals | Equity investmentsfiction_totals | Total for Financial assets at fair value, class{"TradingSecuritiesMember":1,"DerivativesMember":1,"EquityInvestmentsMember":1}fiction_totals["DerivativesMember"] | ||||||||
| Option contractfiction_totals | Futures contractfiction_totals | Swap contractfiction_totals | Forward contractfiction_totals | Total for Derivatives{"OptionContractMember":1,"FuturesContractMember":1,"SwapContractMember":1,"ForwardContractMember":1}fiction_totals["SwapContractMember"] | |||||||||||||
| Currency swap contractfiction_totals | Interest rate swap contractfiction_totals | Total for Swap contract{"CurrencySwapContractMember":1,"InterestRateSwapContractMember":1}fiction_totals[] | |||||||||||||||
| At 31.12.2025: | |||||||||||||||||
| Financial assets, carrying amount immediately before initial application of IFRS 9 | FinancialAssetsAtAmortisedCostMember_5t∑ | SwapContractMember_5t∑ | DerivativesMember_5t∑ | FinancialAssetsAtFairValueMember_5t∑ | |||||||||||||
| Financial assets, carrying amount immediately after initial application of IFRS 9 | FinancialAssetsAtAmortisedCostMember_5t∑ | SwapContractMember_5t∑ | DerivativesMember_5t∑ | FinancialAssetsAtFairValueMember_5t∑ | |||||||||||||
| Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9 | FinancialAssetsAtAmortisedCostMember_5t∑ | SwapContractMember_5t∑ | DerivativesMember_5t∑ | FinancialAssetsAtFairValueMember_5t∑ | |||||||||||||
| Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9 | FinancialAssetsAtAmortisedCostMember_5t∑ | SwapContractMember_5t∑ | DerivativesMember_5t∑ | FinancialAssetsAtFairValueMember_5t∑ | |||||||||||||
| Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9 | FinancialAssetsAtAmortisedCostMember_5t∑ | SwapContractMember_5t∑ | DerivativesMember_5t∑ | FinancialAssetsAtFairValueMember_5t∑ | |||||||||||||
Classes of financial assets:
- Financial assets, measurement category immediately before initial application of IFRS 9
- Financial assets, measurement category immediately after initial application of IFRS 9
Disclosure of financial liabilities at date of initial application of IFRS 9
| Classes of financial liabilitiesnone | |||
| Financial liabilities at amortised cost, classnone | Financial liabilities at fair value, classnone | Financial liabilities outside scope of IFRS 7, classnone | |
| At 31.12.2025: | |||
| Financial liabilities, carrying amount immediately before initial application of IFRS 9 | |||
| Financial liabilities, carrying amount immediately after initial application of IFRS 9 | |||
| Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9 | |||
| Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9 | |||
| Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9 | |||
Classes of financial liabilities:
- Financial liabilities, measurement category immediately before initial application of IFRS 9
- Financial liabilities, measurement category immediately after initial application of IFRS 9
| Year 2025 | 31.12.2025 | |
|---|---|---|
| Increase (decrease) in financial assets on basis of measurement category, initial application of IFRS 9 | ||
| Increase (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9 | ||
| Increase (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9 | ||
| Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9 | ||
| Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9 | ||
| Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified as measured at amortised cost, initial application of IFRS 9 | ||
| Fair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9 | ||
| Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9 | ||
| Effective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9 | other | |
| Interest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9 | ||
| Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9 | ||
| Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified as measured at amortised cost, initial application of IFRS 9 | ||
| Effective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9 | other | |
| Interest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9 | ||
| Explanation of initial application of impairment requirements for financial instruments | other | |
| Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account requirements related to modification of time value of money element | ||
| Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment features |
Information on how entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as result of applying IFRS 9
Description of reasons for designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at date of initial application of IFRS 9
Description of reasons for designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at date of initial application of IFRS 9
Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation
| Classes of financial assetsnone | |||||||||||||||||
| Financial assets at amortised cost, classnone | Financial assets at fair value, classnone | Financial assets outside scope of IFRS 7, classnone | |||||||||||||||
| Mortgagesfiction_totals | Loans to consumersfiction_totals | Loans to corporate entitiesfiction_totals | Loans to governmentfiction_totals | Trade receivablesfiction_totals | Total for Financial assets at amortised cost, class{"MortgagesMember":1,"ConsumerLoansMember":1,"CorporateLoansMember":1,"LoansToGovernmentMember":1,"TradeReceivablesMember":1}fiction_totals[] | Trading securitiesfiction_totals | Derivativesfiction_totals | Equity investmentsfiction_totals | Total for Financial assets at fair value, class{"TradingSecuritiesMember":1,"DerivativesMember":1,"EquityInvestmentsMember":1}fiction_totals["DerivativesMember"] | ||||||||
| Option contractfiction_totals | Futures contractfiction_totals | Swap contractfiction_totals | Forward contractfiction_totals | Total for Derivatives{"OptionContractMember":1,"FuturesContractMember":1,"SwapContractMember":1,"ForwardContractMember":1}fiction_totals["SwapContractMember"] | |||||||||||||
| Currency swap contractfiction_totals | Interest rate swap contractfiction_totals | Total for Swap contract{"CurrencySwapContractMember":1,"InterestRateSwapContractMember":1}fiction_totals[] | |||||||||||||||
| At 31.12.2025: | |||||||||||||||||
| Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments | FinancialAssetsAtAmortisedCostMember_6t∑ | SwapContractMember_6t∑ | DerivativesMember_6t∑ | FinancialAssetsAtFairValueMember_6t∑ | |||||||||||||
| Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments | FinancialAssetsAtAmortisedCostMember_6t∑ | SwapContractMember_6t∑ | DerivativesMember_6t∑ | FinancialAssetsAtFairValueMember_6t∑ | |||||||||||||
| Financial assets that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated | FinancialAssetsAtAmortisedCostMember_6t∑ | SwapContractMember_6t∑ | DerivativesMember_6t∑ | FinancialAssetsAtFairValueMember_6t∑ | |||||||||||||
Classes of financial assets:
- Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments
- Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments
- Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation
Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation
| Classes of financial liabilitiesnone | |||
| Financial liabilities at amortised cost, classnone | Financial liabilities at fair value, classnone | Financial liabilities outside scope of IFRS 7, classnone | |
| At 31.12.2025: | |||
| Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments | |||
| Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments | |||
| Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated | |||
Classes of financial liabilities:
- Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments
- Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments
- Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation
Disclosure of financial assets affected by amendments to IFRS 9 made by IFRS 17
| Classes of financial assetsnone | |||||||||||||||||
| Financial assets at amortised cost, classnone | Financial assets at fair value, classnone | Financial assets outside scope of IFRS 7, classnone | |||||||||||||||
| Mortgagesfiction_totals | Loans to consumersfiction_totals | Loans to corporate entitiesfiction_totals | Loans to governmentfiction_totals | Trade receivablesfiction_totals | Total for Financial assets at amortised cost, class{"MortgagesMember":1,"ConsumerLoansMember":1,"CorporateLoansMember":1,"LoansToGovernmentMember":1,"TradeReceivablesMember":1}fiction_totals[] | Trading securitiesfiction_totals | Derivativesfiction_totals | Equity investmentsfiction_totals | Total for Financial assets at fair value, class{"TradingSecuritiesMember":1,"DerivativesMember":1,"EquityInvestmentsMember":1}fiction_totals["DerivativesMember"] | ||||||||
| Option contractfiction_totals | Futures contractfiction_totals | Swap contractfiction_totals | Forward contractfiction_totals | Total for Derivatives{"OptionContractMember":1,"FuturesContractMember":1,"SwapContractMember":1,"ForwardContractMember":1}fiction_totals["SwapContractMember"] | |||||||||||||
| Currency swap contractfiction_totals | Interest rate swap contractfiction_totals | Total for Swap contract{"CurrencySwapContractMember":1,"InterestRateSwapContractMember":1}fiction_totals[] | |||||||||||||||
| At 31.12.2025: | |||||||||||||||||
| Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments | FinancialAssetsAtAmortisedCostMember_7t∑ | SwapContractMember_7t∑ | DerivativesMember_7t∑ | FinancialAssetsAtFairValueMember_7t∑ | |||||||||||||
| Financial assets affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments | FinancialAssetsAtAmortisedCostMember_7t∑ | SwapContractMember_7t∑ | DerivativesMember_7t∑ | FinancialAssetsAtFairValueMember_7t∑ | |||||||||||||
Classes of financial assets:
- Financial assets affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments
- Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments
- Financial assets affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments
Disclosure of financial liabilities affected by amendments to IFRS 9 made by IFRS 17
| Classes of financial liabilitiesnone | |||
| Financial liabilities at amortised cost, classnone | Financial liabilities at fair value, classnone | Financial liabilities outside scope of IFRS 7, classnone | |
| At 31.12.2025: | |||
| Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount immediately before applying amendments | |||
| Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, carrying amount after applying amendments | |||
| Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 made by IFRS 17 but are no longer so designated | |||
Classes of financial liabilities:
- Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, classification immediately before applying amendments
- Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category immediately before applying amendments
- Financial liabilities affected by amendments to IFRS 9 made by IFRS 17, measurement category after applying amendments
- Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 made by IFRS 17
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