F 04.08 - Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity





Financial assets not subject to impairmentFinancial assets subject to impairment
Carrying amountAccumulated negative changes in fair value due to credit riskCarrying amountGross carrying amountSpecific allowances for credit riskGeneral allowances for credit risk affecting carrying amountGeneral allowances for banking risk affecting carrying amountAccumulated partial write-offsAccumulated total write-offs
Unimpaired assetsImpaired assets
CodeLabel0010003000350040005000600070008000900100
0010Equity instruments153517153422153460153455150369150477150430153479153498
0020of which: unquoted153518153423153461153456150370150478150431153480153499
0030of which: credit institutions153505153410153434153431150357150465150418153467153486
0040of which: other financial corporations153514153419153452153449150366150474150427153476153495
0050of which: non-financial corporations153511153416153446153443150363150471150424153473153492
0060Debt securities153516153532153421153459153454150368150476150429153478153497
0070Central banks153502153521153407153428153426150354150462150415153464153483
0080General governments153507153525153412153438153436150359150467150420153469153488
0090Credit institutions153504153523153409153433153430150356150464150417153466153485
0100Other financial corporations153513153530153418153451153448150365150473150426153475153494
0110Non-financial corporations153510153528153415153445153442150362150470150423153472153491
0120Loans and advances153520153534153425153463153458150372150480150433153482153501
0130Central banks153503153522153408153429153427150355150463150416153465153484
0140General governments153508153526153413153439153437150360150468150421153470153489
0150Credit institutions153506153524153411153435153432150358150466150419153468153487
0160Other financial corporations153515153531153420153453153450150367150475150428153477153496
0170Non-financial corporations153512153529153417153447153444150364150472150425153474153493
0175Of which: Small and Medium-sized Enterprises429531429532429526429528429527429143429149429146429529429530
0180Households153509153527153414153441153440150361150469150422153471153490
0190Non-trading non-derivative financial assets measured at fair value to equity153519153533153424153462153457150371150479150432153481153500




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)
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)
Type of marketDefines the type of market on which reported instruments are traded.
Type of market - Defines the type of market on which reported instruments are traded. It includes the fair value hierarchy.
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)
Size of the counterpartySpecifies the size category of the counterpart
Counterparty - Party other than the reporting institution in a contract or transaction.