F 12.01.a - Movements in allowances and provisions for credit losses (a)





Opening balanceIncreases due to origination and acquisitionDecrease due to derecognition repayments and disposalsChanges due to change in credit risk (net)Changes due to modifications without derecognition (net)Changes due to update in the institution's methodology for estimation (net)Decrease in allowance account due to write-offsOther adjustmentsClosing balanceRecoveries of previously written-off amounts recorded directly to the statement of profit or lossAmounts written-off directly to the statement of profit or lossGains or losses on derecognition of debt instruments
CodeLabel001000200030004000500070008000900100011001200125
0010Allowances for financial assets without increase in credit risk since initial recognition (Stage 1)149866149963150007150051150095150139150183150227149865149919150271429131
0015Cash balances at central banks and other demand deposits441579441587441590441593441596441599441602441605441578441584441608441611
0020Debt securities149864149962150006150050150094150138150182150226149863149918150270429130
0030Central banks149798149929149973150017150061150105150149150193149797149885150237429097
0040General governments149822149941149985150029150073150117150161150205149821149897150249429109
0050Credit institutions149810149935149979150023150067150111150155150199149809149891150243429103
0060Other financial corporations149852149956150000150044150088150132150176150220149851149912150264429124
0070Non-financial corporations149840149950149994150038150082150126150170150214149839149906150258429118
0080Loans and advances149868149964150008150052150096150140150184150228149867149920150272429132
0090Central banks149800149930149974150018150062150106150150150194149799149886150238429098
0100General governments149824149942149986150030150074150118150162150206149823149898150250429110
0110Credit institutions149812149936149980150024150068150112150156150200149811149892150244429104
0120Other financial corporations149854149957150001150045150089150133150177150221149853149913150265429125
0130Non-financial corporations149842149951149995150039150083150127150171150215149841149907150259429119
0140Households149834149947149991150035150079150123150167150211149833149903150255429115
0160of which: collectively measured allowances150482150490150493150496150499150502150505150508150481150487150511429150
0170of which: individually measured allowances150515150523150526150529150532150535150538150541150514150520150544429153
0180Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)149874149966150010150054150098150142150186150230149871149922150274429134
0185Cash balances at central banks and other demand deposits441581441588441591441594441597441600441603441606441580441585441609441612
0190Debt securities149870149965150009150053150097150141150185150229149869149921150273429133
0200Central banks149802149931149975150019150063150107150151150195149801149887150239429099
0210General governments149826149943149987150031150075150119150163150207149825149899150251429111
0220Credit institutions149814149937149981150025150069150113150157150201149813149893150245429105
0230Other financial corporations149856149958150002150046150090150134150178150222149855149914150266429126
0240Non-financial corporations149844149952149996150040150084150128150172150216149843149908150260429120
0250Loans and advances149876149968150012150056150100150144150188150232149875149924150276429136
0260Central banks149804149932149976150020150064150108150152150196149803149888150240429100
0270General governments149828149944149988150032150076150120150164150208149827149900150252429112
0280Credit institutions149816149938149982150026150070150114150158150202149815149894150246429106
0290Other financial corporations149858149959150003150047150091150135150179150223149857149915150267429127
0300Non-financial corporations149846149953149997150041150085150129150173150217149845149909150261429121
0310Households149836149948149992150036150080150124150168150212149835149904150256429116
0330of which: collectively measured allowances150484150491150494150497150500150503150506150509150483150488150512429151
0340of which: individually measured allowances150517150524150527150530150533150536150539150542150516150521150545429154
0350of which: non-performing exposures149873429095429096150099150187149872150275429135
0360Allowances for credit-impaired debt instruments (Stage 3)149880149970150014150058150102150146150190150234149879149926150278429138
0365Cash balances at central banks and other demand deposits441583441589441592441595441598441601441604441607441582441586441610441613
0370Debt securities149878149969150013150057150101150145150189150233149877149925150277429137
0380Central banks149806149933149977150021150065150109150153150197149805149889150241429101
0390General governments149830149945149989150033150077150121150165150209149829149901150253429113
0400Credit institutions149818149939149983150027150071150115150159150203149817149895150247429107
0410Other financial corporations149860149960150004150048150092150136150180150224149859149916150268429128
0420Non-financial corporations149848149954149998150042150086150130150174150218149847149910150262429122
0430Loans and advances149882149971150015150059150103150147150191150235149881149927150279429139
0440Central banks149808149934149978150022150066150110150154150198149807149890150242429102
0450General governments149832149946149990150034150078150122150166150210149831149902150254429114
0460Credit institutions149820149940149984150028150072150116150160150204149819149896150248429108
0470Other financial corporations149862149961150005150049150093150137150181150225149861149917150269429129
0480Non-financial corporations149850149955149999150043150087150131150175150219149849149911150263429123
0490Households149838149949149993150037150081150125150169150213149837149905150257429117
0500of which: collectively measured allowances150486150492150495150498150501150504150507150510150485150489150513429152
0510of which: individually measured allowances150519150525150528150531150534150537150540150543150518150522150546429155
0520Total allowance for debt instruments149884149972150016150060150104150148150192150236149883149928150280429140
0600Allowances for purchased or originated credit-impaired financial assets441449441478441492441506441520441534441548441448441464441562441576
0610Debt securities441447441477441491441505441519441533441547441446441463441561441575
0620Central banks441425441466441480441494441508441522441536441424441452441550441564
0630General governments441433441470441484441498441512441526441540441432441456441554441568
0640Credit institutions441429441468441482441496441510441524441538441428441454441552441566
0650Other financial corporations441443441475441489441503441517441531441545441442441461441559441573
0660Non-financial corporations441439441473441487441501441515441529441543441438441459441557441571
0670Loans and advances441451441479441493441507441521441535441549441450441465441563441577
0680Central banks441427441467441481441495441509441523441537441426441453441551441565
0690General governments441435441471441485441499441513441527441541441434441457441555441569
0700Credit institutions441431441469441483441497441511441525441539441430441455441553441567
0710Other financial corporations441445441476441490441504441518441532441546441444441462441560441574
0720Non-financial corporations441441441474441488441502441516441530441544441440441460441558441572
0730Households441437441472441486441500441514441528441542441436441458441556441570
0740of which: collectively measured allowances441645441647441648441649441650441651441652441644441646441653441654
0750of which: individually measured allowances441656441658441659441660441661441662441663441655441657441664441665




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).
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)
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)
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)
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.