Assets
| Assets | Key number | Equivalence accounts PCEA | Key number | PCEA accounts equivalency |
|---|---|---|---|---|
| Cash and other equivalent liquid assets | - | - | [00101] | 553, 559, 570, 571, 572, 573, 574, 575, 576, (590) |
| Financial assets held for trading | - | - | [00102] | [00103] + [00104] + [00105] + [00106] |
| Heritage instruments | [00103] | 2405, (2495), 250, (259) | - | - |
| representative values of debt | [00104] | 241, 251, 552 | - | - |
| Derivatives | [00105] | 2550 | - | - |
| Other | [00106] | - | - | - |
| Other financial assets at fair value through profit or loss | - | - | [00107] | [00108] + [00109] + [00110] + [00111] + [00112] |
| Heritage instruments | [00108] | 2405, (2495), 250, (259), | - | - |
| representative values of debt | [00109] | 241, 251, 552 | - | - |
| Hybrid instruments | [00110] | 241, 242, 251, 252, 258 | - | - |
| Investments on behalf of life insurance policyholders who assume the investment risk | [00111] | 2405, 241, 242, (2495), 250, 251, 252, 258, (259), | - | - |
| Other | [00112] | - | - | - |
| Financial assets available for sale | - | - | [00113] | [00114] + [00115] + [00116] + [00117] |
| Heritage instruments | [00114] | 2405, (2495), 250, (259), | - | - |
| representative values of debt | [00115] | 241, 251, 252, (294), (297), | - | - |
| Investments on behalf of life insurance policyholders who assume the investment risk | [00116] | 2405, 241, 242, (2495), 250, 251, 252, 258, (259), (294), (297) | - | - |
| Other | [00117] | - | - | - |
| Loans and receivables | - | - | [00118] | [00119] + [00120] + [00124] + [00125] + [00126] + [00129] + [00130] + [00131] + [00132] |
| representative values of debt | [00119] | 241, 251, 552, (294), (297) | - | - |
| Loans | [00120] | [00121] + [00122] + [00123] | - | - |
| Advances on policies | [00121] | 246, 256 | - | - |
| Loans to group entities and associates | [00122] | 2423, 2424, (2953), (2954), 5501, 5502, (590) | - | - |
| Loans to other related parties | [00123] | 2425, 551, 5509, (2955), (590) | - | - |
| Deposit in credit institutions | [00124] | 252, (298) | - | - |
| Deposits made up of accepted reinsurance | [00125] | 266, (298) | - | - |
| Credits for direct insurance operations | [00126] | [127] + [128] | - | - |
| Policyholders | [00127] | 431, 432, (491) | - | - |
| Mediators | [00128] | 433, 435, (4903) | - | - |
| Credits for reinsurance operations | [00129] | 400 401, 4050, 4051, (4900), (4901) | - | - |
| Credits for coinsurance operations | [00130] | 402, 4052, (4902) | - | - |
| Required disbursements | [00131] | 558 | - | - |
| Other credits | [00132] | [00133] + [00134] | - | - |
| Credits with public administrations | [00133] | 470, 471, 472, 478 | - | - |
| Rest of credits | [00134] | 253, 254, 258, (260), 298, 44, 460, (4904) | - | - |
| Investments held to maturity | - | - | [00135] | 241, 251, (294), (297) |
| Hedging derivatives | - | - | [00136] | 2553 |
| Reinsurance shares in technical provisions | - | - | [00137] | [00138] + [00139] + [00140] + [00141] |
| Provision for unearned premiums | [00138] | 380 | - | - |
| Provision of life insurance | [00139] | 390, 391 | - | - |
| Provision for benefits | [00140] | 384, 394 | - | - |
| Other technical provisions | [00141] | 387, 397 | - | - |
| Tangible fixed assets and real estate investments | - | - | [00142] | [00143] + [00144] |
| Inmobilized material | [00143] | 2101, 2111, 212, 215, 216, 217, 218, 219, 23, (281), (291) | - | - |
| Investment Property | [00144] | 2102, 2112, (282), (292) | - | - |
| Intangible assets | - | -- | [00145] | [00146] + [00147] + [00148] |
| Goodwill | [00146] | 204 | - | - |
| Economic rights derived from policy portfolios acquired from intermediaries | [00147] | 207 | - | - |
| Other intangible asset | [00148] | 200, 201, 202, 203, 205, 206, 209, (280), (290) | - | - |
| Participations in group entities and associates | - | - | [00149] | [00150] + [00151] + [00152] |
| Participations in associated companies | [00150] | 2404, (2494), (2934) | - | - |
| Participations in multi-group companies | [00151] | 2404, (2494), (2934) | - | - |
| Participations in group companies | [00152] | 2403, (2493), (2933) | - | - |
| Tax assets | - | - | [00153] | [00154] + [00155] |
| Current tax assets | [00154] | 4709 | - | - |
| Deferred tax assets | [00155] | 474 | - | - |
| Other assets | - | - | [00156] | [00157] + [00158] + [00159] + [00160] |
| Assets and reimbursement rights for long-term employee benefits | [00157] | 257 | - | - |
| Upfront commissions and other acquisition costs | [00158] | 273, 274 | - | - |
| Periodifications | [00159] | 480, 481, 489, 560, 562, (590) | - | - |
| Other assets | [00160] | 555 | - | - |
| Assets held for sale | - | - | [00161] | 580, 581, 582, 583, (599) |
| TOTAL ASSETS | - | - | [00162] | [00101] + [00102] + [00107] + [00113] + [00118] + [00135] + [00136] + [00137] + [00142] + [00145] + [00149] + [00153] + [00156 ] + [00161] |
Note to the table:
Account numbers are for guidance purposes only with respect to the corresponding asset headings in which they are included.