F 12.00 - Movements in allowances for credit losses and impairment of equity instruments





Opening balanceIncreases due to amounts set aside for estimated loan losses during the periodDecreases due to amounts reversed for estimated loan losses during the periodDecrease in allowance account due to write-offsTransfers between allowancesOther adjustmentsClosing balanceRecoveries recorded directly to the statement of profit or lossValue adjustments recorded directly to the statement of profit or lossAmounts written-off directly to the statement of profit or loss
CodeLabel0010002000300040005000600070008000900100
0010Equity instruments150844
0330Specific allowances for credit risk112488453634533515029645391150310149636112503112517150324
0335Cash balances at central banks and other demand deposits441615441617441616441621441619441622441614441618441620441623
0340Debt securities112486453624533415029545390150309149637112502112516150323
0350Central banks112464453514532315028445379150298149638112491112505150312
0360General governments112472453554532715028845383150302149639112495112509150316
0370Credit institutions112468453534532515028645381150300149640112493112507150314
0380Other financial corporations112482672506724615029367254150307149641112500112514150321
0390Non-financial corporations112478453584533015029145386150305149642112498112512150319
0400Loans and advances112490453644533615029745392150311149643112504112518150325
0410Central banks112466453524532415028545380150299149644112492112506150313
0420General governments112474453564532815028945384150303149645112496112510150317
0430Credit institutions112470453544532615028745382150301149646112494112508150315
0440Other financial corporations112484672516724715029467255150308149647112501112515150322
0450Non-financial corporations112480453594533115029245387150306149648112499112513150320
0460Households112476453574532915029045385150304149649112497112511150318
0470General allowances for credit risk112522454664546015037445470150377149650112525112526150379
0475Cash balances at central banks and other demand deposits441625441627441626441631441629441632441624441628441630441633
0480Debt securities112520454654545915037345469150376149651
0490Loans and advances112524454674546115037545471150378149652
0500General allowances for banking risks112530455184551215038145522150384149653112533112534150386
0505Cash balances at central banks and other demand deposits441635441637441636441641441639441642441634441638441640441643
0510Debt securities112528455174551115038045521150383149654
0520Loans and advances112532455194551315038245523150385149655
0530Total112340100071000515028110009150282149656112341112342150283




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).
Reference date or periodSpecifies the date or the period to which the data is referred
Reference period - Defines a relative time point (reference date or period) to which the data refers.
Type of allowanceSpecifies the type of allowance for credit losses.
Impairment - Concepts related with monitoring credit quality of financial assets and off-balance sheet items (e.g. past due, impaired, defaulted)
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.