F 04.04.1 - Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost





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
0010Debt securities152247152315152316152321152324441806152206152209152212441791152338152352
0020Central banks152215152271152272152275152277441794152173152175152177441779152327152341
0030General governments152219152287152288152291152293441798152185152187152189441783152331152345
0040Credit institutions152217152279152280152283152285441796152179152181152183441781152329152343
0050Other financial corporations152224152307152308152311152313441804152200152202152204441789152336152350
0060Non-financial corporations152222152299152300152303152305441802152194152196152198441787152334152348
0070Loans and advances152253152319152320152323152326441808152208152211152214441793152340152354
0080Central banks152216152273152274152276152278441795152174152176152178441780152328152342
0090General governments152220152289152290152292152294441799152186152188152190441784152332152346
0100Credit institutions152218152281152282152284152286441797152180152182152184441782152330152344
0110Other financial corporations152225152309152310152312152314441805152201152203152205441790152337152351
0120Non-financial corporations152223152301152302152304152306441803152195152197152199441788152335152349
0125Of which: Small and Medium-sized Enterprises429278429279429280429281429282441801429275429276429277441786429283429284
0130Households152221152295152296152297152298441800152191152192152193441785152333152347
0140FINANCIAL ASSETS AT AMORTISED COST152249152317152318152322152325441807152207152210152213441792152339152353




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.