F 26.00.a - Forbearance management and quality of forbearance (I)





Loans and advances with forbearance measures
of which: performingof which: having been granted forbearance measures during the periodof which: Householdsof which: Non-financial corporations
of which: performingof which: having been granted forbearance measures during the period of which: performingof which: having been granted forbearance measures during the period
CodeLabel001000200030004000500060007000800090
0010Number of instruments429500429502429501429494429496429495429497429499429498
0020Gross carrying amount of instruments, for the following types of forbearance measures:429380429389429381429291429300429292429325429334429326
0030Grace period/payment moratorium429397429390429382429308429301429293429342429335429327
0040Interest rate reduction429398429391429383429309429302429294429343429336429328
0050Extension of maturity/term429399429392429384429310429303429295429344429337429329
0060Rescheduled payments429400429393429385429311429304429296429345429338429330
0070Debt forgiveness429401429394429386429312429305429297429346429339429331
0080Debt asset swaps429402429395429387429313429306429298429347429340429332
0090Other forbearance measures429403429396429388429314429307429299429348429341429333
0099 - Gross carrying amount of instruments that were subject to forbearance measures at multiple points in time
0100Loans and advances having been forborne twice429404429406429405429315429317429316429349429351429350
0110Loans and advances having been forborne more than twice429407429409429408429318429320429319429352429354429353
0120Loans and advances to which forbearance measures were granted in addition to already existing forbearance measures429427429429429428429421429423429422429424429426429425




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).
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)
Date / period of application of forbearance measure
Reference period - Defines a relative time point (reference date or period) to which the data refers.
Type of forbearance measure
Impairment - Concepts related with monitoring credit quality of financial assets and off-balance sheet items (e.g. past due, impaired, defaulted)