| Category | Definition |
|---|
| 1 | Government bonds | Bonds issued by public authorities, whether by central governments supra-national government institutions, regional governments or local authorities and bonds that are fully, unconditionally and irrevocably guaranteed by the European Central Bank, Member States' central government and central banks denominated and funded in the domestic currency of that central government and the central bank, multilateral development banks referred to in paragraph 2 of Article 117 of Regulation (EU) No 575/2013 or international organisations referred to in Article 118 of Regulation (EU) No 575/2013, where the guarantee meets the requirements set out in Article 215 of Delegated Regulation 2015/35. |
| 2 | Corporate bonds | Bonds issued by corporations |
| 3 | Equity | Shares and other securities equivalent to shares representing corporations' capital, i.e., representing ownership in a corporation |
| 4 | Collective Investment Undertakings | Collective investment undertaking' means an undertaking for collective investment in transferable securities (UCITS) as defined in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Council or an alternative investment fund (AIF) as defined in Article 4(1)(a) of Directive 2011/61/EU of the European Parliament and of the Council. |
| 5 | Structured notes | Hybrid securities, combining a fixed income (return in the form of fixed payments) instrument with a series of derivative components. Excluded from this category are fixed income securities that are issued by sovereign governments. Concerns securities that have embedded one or a combination of categories of derivatives, including Credit Default Swaps (CDS), Constant Maturity Swaps (CMS), Credit Default Options (CDOp). Assets under this category are not subject to unbundling |
| 6 | Collateralised securities | Securities whose value and payments are derived from a portfolio of underlying assets. Includes Asset Backed Securities (ABS), Mortgage Backed securities (MBS), Commercial Mortgage Backed securities (CMBS), Collateralised Debt Obligations (CDO), Collateralised Loan Obligations (CLO), Collateralised Mortgage Obligations (CMO). Assets under this category are not subject to unbundling |
| 7 | Cash and deposits | Money in the physical form, bank deposits and other money deposits |
| 8 | Mortgages and loans | Financial assets created when creditors lend funds to debtors, with collateral or not, including cash pools. |
| 9 | Property | Buildings, land, other constructions that are immovable and equipment |
| 0 | Other investments | Other assets reported in ‘Any other assets, not elsewhere shown’ |
| A | Futures | Standardised contract between two parties to buy or sell a specified asset of standardised quantity and quality at a specified future date at a price agreed today |
| B | Call Options | Contract between two parties concerning the buying of an asset at a reference price during a specified time frame, where the buyer of the call option gains the right, but not the obligation, to buy the underlying asset |
| C | Put Options | Contract between two parties concerning the selling of an asset at a reference price during a specified time frame, where the buyer of the put option gains the right, but not the obligation, to sell the underlying asset |
| D | Swaps | Contract in which counterparties exchange certain benefits of one party's financial instrument for those of the other party's financial instrument, and the benefits in question depend on the type of financial instruments involved |
| E | Forwards | Non-standardised contract between two parties to buy or sell an asset at a specified future time at a price agreed today |
| F | Credit derivatives | Derivative whose value is derived from the credit risk on an underlying bond, loan or any other financial asset |
