F 23.04 - Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk





Accumulated impairment, accumulated negative changes in fair value due to credit risk
of which: Exposures with forbearance measuresPerformingNon Performing
of which: Past due > 30 days <= 90 daysof which: Exposures with forbearance measures of which: Exposures with forbearance measuresUnlikely to pay that are not past due or past due <= 90 daysPast due > 90 days
of which: Exposures with forbearance measures of which: Exposures with forbearance measuresPast due > 90 days <= 180 daysPast due > 180 days <= 1 yearPast due > 1 years <= 2 yearsPast due > 2 years <= 5 yearsPast due > 5 years <= 7 yearsPast due > 7 years
CodeLabel00100020003000400050006000700080009001000110012001300140015001600170
0010Loans and advances432660432655432671432672432659432661432656432667432657432668432658432664432663432665432666432669432670
0020of which: Households432432432414432443432444432418432433432415432439432416432440432417432436432435432437432438432441432442
0030of which: Loans collateralised by residential immovable property432419432409432430432431432413432420432410432426432411432427432412432423432422432424432425432428432429
0040of which: Non-financial corporations - SMEs432571432553432582432583432557432572432554432578432555432579432556432575432574432576432577432580432581
0050of which: Commercial Real Estate (CRE) loans to SMEs432558432548432569432570432552432559432549432565432550432566432551432562432561432563432564432567432568
0060of which: Non-financial corporations - other than SMEs432502432484432512432513432488432503432485432508432486432509432487432505432504432506432507432510432511
0070of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs432489432479432500432501432483432490432480432496432481432497432482432493432492432494432495432498432499
0080Loans and advances at cost or at amortised cost431020431009431030431031431013431021431010431026431011431027431012431023431022431024431025431028431029
0090of which: Households153636153616153649429596153619153637153617153647429567429593429568153645153644429591429592429594429595
0100of which: Loans collateralised by residential immovable property153628153613153635429586153615153629153614153633429565429583429566153631153630429581429582429584429585
0110of which: Non-financial corporations - SMEs153657153652153664429659153654153658153653153662429636429656429637153660153659429654429655429657429658
0120of which: Commercial Real Estate (CRE) loans to SMEs429642429631429652429653429635429643429632429648429633429649429634429645429644429646429647429650429651
0130of which: Non-financial corporations - other than SMEs429619429602429629429630429606429620429603429625429604429626429605429622429621429623429624429627429628
0140of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs429607429597429617429618429601429608429598429613429599429614429600429610429609429611429612429615429616
0150Unsecured loans and advances without guarantees432643432638432653432654432642432644432639432649432640432650432641432646432645432647432648432651432652
0160of which: Households432358432353432368432369432357432359432354432364432355432365432356432361432360432362432363432366432367
0170of which: Non-financial corporations - SMEs432536432519432546432547432523432537432520432542432521432543432522432539432538432540432541432544432545
0180of which: Commercial Real Estate (CRE) loans to SMEs432524432514432534432535432518432525432515432530432516432531432517432527432526432528432529432532432533
0190of which: Non-financial corporations - other than SMEs432467432450432477432478432454432468432451432473432452432474432453432470432469432471432472432475432476
0200of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs432455432445432465432466432449432456432446432461432447432462432448432458432457432459432460432463432464




Dimensions
MetricDetails the data type (e.g. monetary, percentage, string) of the data point. In XBRL, it is the "primary item". Generally, it indicates the "metrics" of the Main category provided (i.e. answers the question: how is measured?). It should be defined for each data point. In the case of monetary values, when the data point is referred to a (change during a) period of time, the member name shall finish in "(flow)". When the member name has other terminations, the data point is a measurement at a date (i.e. "stock").
Metric - Details the data type (e.g. monetary, percentage, string) of the data point. In XBRL, it is the "primary item". Generally, it indicates the "metrics" of the Main category provided (i.e. answers the question: how is measured?). It should be defined for each data point. In the case of monetary values, when the data point is referred to a (change during a) period of time, the member name shall finish in "(flow)". When the member name has other terminations, the data point is a measurement at a date (i.e. "stock").
BaseDefines the basic conceptual meaning of a data point. Identifies the framework in which a data point is included. For FINREP, it indicates in which group of element of the financial statement should be included the data point (e.g. assets, liabilities, equity, income, expenses). For COREP, it indicates whether the data point should be computed in the numerator (own funds) or the denominator (exposures) of the Pillar I solvency ratio. It determines whether the data point has a "debit" or a "credit" attribute.
Base items - Defines the basic conceptual meaning of a data point. Identifies the framework in which a data point is included. For FINREP, it indicates in which group of element of the financial statement should be included the data point (e.g. assets, liabilities, equity, income, expenses). For COREP, it indicates whether the data point should be computed in the numerator (own funds) or the denominator (exposures) of the Pillar I solvency ratio. It may determine whether the data point has a "debit" or a "credit" attribute.
Main categorySpecifies the nature of the item reported (i.e. answers the question: what is reported?). For financial instruments, defines the instrument (e.g. deposits, debt securities issued...) or range of instruments reported. It should be defined for each data point.
Main category - Specifies the nature of the item reported (i.e. answers the question: what is reported?). For financial instruments, defines the instrument (e.g. deposits, debt securities issued...) or range of instruments reported. It should be defined for each data point.
Counterparty sectorDefines the sector of the counterparty of financial instruments (e.g. Central banks or Credit institutions).
Counterparty - Party other than the reporting institution in a contract or transaction.
Accounting portfolioAccounting portfolios shall mean financial instruments aggregated by valuation rules (e.g. "Available-for-sale financial assets"). Accounting portfolios only comprise financial assets and financial liabilities.
Portfolio - Defined the portfolios reported. It comprises both accounting portfolios (e.g. Available-for-sale) and prudential portfolios (e.g. trading book).
Main category of collateral or guarantee receivedDefines the main category of collateral or guarantees received
Main category - Specifies the nature of the item reported (i.e. answers the question: what is reported?). For financial instruments, defines the instrument (e.g. deposits, debt securities issued...) or range of instruments reported. It should be defined for each data point.
Time past dueFor debt instruments that are past due, time passed between the date on which the payment was due and the reference date.
Time interval - Time bands (e.g. > 60 days <= 90 days).
Performing statusIdentifies the performing status of financial assets and off-balance sheet items (performing, non-performing...)
Impairment - Concepts related with monitoring credit quality of financial assets and off-balance sheet items (e.g. past due, impaired, defaulted)
Forbearance statusIdentifies the financial assets and off-balance sheet items with forbearance measures and, if applicable, the type of forbearance measures
Impairment - Concepts related with monitoring credit quality of financial assets and off-balance sheet items (e.g. past due, impaired, defaulted)
Size of the counterpartySpecifies the size category of the counterpart
Counterparty - Party other than the reporting institution in a contract or transaction.
InstrumentDefines instrument or product type of the main category item
Main category - Specifies the nature of the item reported (i.e. answers the question: what is reported?). For financial instruments, defines the instrument (e.g. deposits, debt securities issued...) or range of instruments reported. It should be defined for each data point.
Collateralisation level
Collateral/Guarantees - Defines the terms and conditions of the collateral and guarantees