F 09.01.1 - Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given





Nominal amount of off-balance sheet commitments under IFRS 9 impairmentProvisions on off-balance sheet commitments under IFRS 9 impairmentOther commitments measured under IAS 37 and financial guarantees measured under IFRS 4Commitments and guarantees measured at fair value
Instruments without significant increase in credit risk since initial recognition (Stage 1)Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)Credit-impaired instruments (Stage 3)Purchased or originated credit-impaired instrumentsInstruments without significant increase in credit risk since initial recognition (Stage 1)Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) (Stage 2)Credit-impaired instruments (Stage 3)Purchased or originated credit-impaired instrumentsNominal amountProvisionNominal amountAccumulated negatives change in fair value due to credit risk on non-performing commitments
CodeLabel001000200030003500400050006000650100011001200130
0010Loan commitments given155917155923155929456889155600155606155612454963155935155618155821
0021of which: non-performing155918155924155930456890155601155607155613454964155936155619155822155981
0030Central banks155826155829155832456834155468155471155474454894155835155477
0040General governments155856155859155862456852155510155513155516454912155865155519
0050Credit institutions155841155844155847456843155489155492155495454903155850155498
0060Other financial corporations155901155904155907456879155573155576155579454939155910155582
0070Non-financial corporations155886155889155892456870155552155555155558454930155895155561
0080Households155871155874155877456861155531155534155537454921155880155540
0090Financial guarantees given155915155921155927456887155598155604155610454961155933155616155819
0101of which: non-performing155916155922155928456888155599155605155611454962155934155617155820155980
0110Central banks155825155828155831456833155467155470155473454893155834155476
0120General governments155855155858155861456851155509155512155515454911155864155518
0130Credit institutions155840155843155846456842155488155491155494454902155849155497
0140Other financial corporations155900155903155906456878155572155575155578454938155909155581
0150Non-financial corporations155885155888155891456869155551155554155557454929155894155560
0160Households155870155873155876456860155530155533155536454920155879155539
0170Other Commitments given155919155925155931456891155602155608155614454965155937155620155823
0181of which: non-performing155920155926155932456892155603155609155615454966155938155621155824155982
0190Central banks155827155830155833456835155469155472155475454895155836155478
0200General governments155857155860155863456853155511155514155517454913155866155520
0210Credit institutions155842155845155848456844155490155493155496454904155851155499
0220Other financial corporations155902155905155908456880155574155577155580454940155911155583
0230Non-financial corporations155887155890155893456871155553155556155559454931155896155562
0240Households155872155875155878456862155532155535155538454922155881155541




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.
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)
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)
Financial reporting standardFinancial reporting standard for recognition, measurement and presentation (IFRS or national GAAP) to define the scope of reported items.
Approach - Approach used for the calculation of capital requirements (or exposure value in LR)