F 04.03.1 - Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income





Carrying amountGross carrying amountAccumulated impairmentAccumulated partial write-offsAccumulated total write-offs
Assets without significant increase in credit risk since initial recognition (Stage 1)Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)Credit-impaired assets (Stage 3)Purchased or originated credit-impaired financial assetsAssets without significant increase in credit risk since initial recognition (Stage 1)Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)Credit-impaired assets (Stage 3)Purchased or originated credit-impaired financial assets
of which: instruments with low credit risk
CodeLabel001000150020003000400041005000600070007100800090
0010Equity instruments152875
0020of which: credit institutions152839
0030of which: other financial corporations152848
0040of which: non-financial corporations152845
0050Debt securities152873152956152957152962152965441857152827152830152833441842152991153005
0060Central banks152836152912152913152916152918441845152794152796152798441830152980152994
0070General governments152841152928152929152932152934441849152806152808152810441834152984152998
0080Credit institutions152838152920152921152924152926441847152800152802152804441832152982152996
0090Other financial corporations152847152948152949152952152954441855152821152823152825441840152989153003
0100Non-financial corporations152844152940152941152944152946441853152815152817152819441838152987153001
0110Loans and advances152879152960152961152964152967441859152829152832152835441844152993153007
0120Central banks152837152914152915152917152919441846152795152797152799441831152981152995
0130General governments152842152930152931152933152935441850152807152809152811441835152985152999
0140Credit institutions152840152922152923152925152927441848152801152803152805441833152983152997
0150Other financial corporations152849152950152951152953152955441856152822152824152826441841152990153004
0160Non-financial corporations152846152942152943152945152947441854152816152818152820441839152988153002
0165Of which: Small and Medium-sized Enterprises429507429508429509429510429511441852429504429505429506441837429514429515
0170Households152843152936152937152938152939441851152812152813152814441836152986153000
0180FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME152877152958152959152963152966441858152828152831152834441843152992153006




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.
Type of riskIndicates the type of risk arising from exposures or transactions (e.g. credit risk or market risk).
Type of risk - Indicates the type of risk arising from exposures or transactions (e.g. credit risk or market risk).
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).
Impairment statusStatus for monitoring credit quality of financial assets and off-balance sheet items (e.g. past due, impaired, defaulted).
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.