F 07.01 - Financial assets subject to impairment that are past due





Carrying amount
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 assets
? 30 days> 30 days ? 90 days> 90 days? 30 days> 30 days ? 90 days> 90 days? 30 days> 30 days ? 90 days> 90 days? 30 days> 30 days ? 90 days> 90 days
CodeLabel001000200030004000500060007000800090010001100120
0060Debt securities150750150748150749150792150790150791150834150832150833441743441741441742
0070Central banks150549150547150548150555150553150554150561150559150560441671441669441670
0080General governments150585150583150584150591150589150590150597150595150596441683441681441682
0090Credit institutions150567150565150566150573150571150572150579150577150578441677441675441676
0100Other financial corporations150630150628150629150636150634150635150642150640150641441698441696441697
0110Non-financial corporations150612150610150611150618150616150617150624150622150623441692441690441691
0120Loans and advances150759150757150758150801150799150800150843150841150842441755441753441754
0130Central banks150552150550150551150558150556150557150564150562150563441674441672441673
0140General governments150588150586150587150594150592150593150600150598150599441686441684441685
0150Credit institutions150570150568150569150576150574150575150582150580150581441680441678441679
0160Other financial corporations150633150631150632150639150637150638150645150643150644441701441699441700
0170Non-financial corporations150615150613150614150621150619150620150627150625150626441695441693441694
0180Households150603150601150602150606150604150605150609150607150608441689441687441688
0190TOTAL441704441702441703441707441705441706441710441708441709441746441744441745
0199 - Loans and advances by product, by collateral and by subordination
0200On demand [call] and short notice [current account]150726150724150725150768150766150767150810150808150809441719441717441718
0210Credit card debt150729150727150728150771150769150770150813150811150812441722441720441721
0220Trade receivables150741150739150740150783150781150782150825150823150824441734441732441733
0230Finance leases150732150730150731150774150772150773150816150814150815441725441723441724
0240Reverse repurchase loans150738150736150737150780150778150779150822150820150821441731441729441730
0250Other term loans150735150733150734150777150775150776150819150817150818441728441726441727
0260Advances that are not loans150723150721150722150765150763150764150807150805150806441716441714441715
0270of which: loans collateralized by immovable property408813408811408812408819408817408818408825408823408824441740441738441739
0280of which: other collateralized loans408810408808408809408816408814408815408822408820408821441737441735441736
0290of which: credit for consumption150753150751150752150795150793150794150837150835150836441749441747441748
0300of which: lending for house purchase150756150754150755150798150796150797150840150838150839441752441750441751
0310of which: project finance loans150720150718150719150762150760150761150804150802150803441713441711441712




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.
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)
PurposeDefines the purpose of a balance or transaction.
Purpose - Purpose of the contract or transaction.
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).
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.