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





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 loss
CodeLabel00100020003000400050007000800090010001100120
0530Commitments and financial guarantees given (Stage 1)155349155983155988155993155998156003156008156013155348155808156018
0540Commitments and financial guarantees given (Stage 2)155353155984155989155994155999156004156009156014155350155809156019
0550of which: non-performing exposures155352156000156010155351156020
0560Commitments and financial guarantees given (Stage 3)155355155986155991155996156001156006156011156016155354155811156021
0565Commitments and financial guarantees given (Purchased or originated credit-impaired)454691457016457017457018457019457020457021457022454690456707457023
0570Total provisions on commitments and financial guarantees given155357155987155992155997156002156007156012156017155356155812156022




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.
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)
Main category that generates the provisionDefines the main category that generates the related provisions.
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.
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.
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)