F 04.09 - Breakdown of financial assets by instrument and by counterparty sector: non-trading debt instruments measured at a cost-based method





Gross carrying amountSpecific allowances for credit riskGeneral allowances for credit risk affecting carrying amountGeneral allowances for banking risk affecting carrying amountCarrying amountAccumulated negative value adjustments on LOCOM assets - market risk inducedAccumulated negative value adjustments on LOCOM assets - credit risk inducedAccumulated partial write-offsAccumulated total write-offs
Unimpaired assetsImpaired assets of which: assets under LOCOM
of which: assets under LOCOM of which: assets under LOCOM
CodeLabel0010001500200025003000410045005000600070008000900100
0005Equity instruments151692153085151688153080151652153047153104153123151711151730
0006of which: unquoted151693153086151689153081151653153048153105153124151712151731
0007of which: credit institutions151675153059151673153056151649153035153092153111151699151718
0008of which: other financial corporations151686153077151684153074151651153044153101153120151708151727
0009of which: non-financial corporations151682153071151680153068151650153041153098153117151705151724
0010Debt securities1516911530844654715307915033715044515039846530153046153103153122151710151729
0020Central banks1516711530534653615305115032615043415038746507153032153089153108151696151715
0030General governments1516771530634654015306115033015043815039146515153037153094153113151701151720
0040Credit institutions1516741530584653815305515032815043615038946511153034153091153110151698151717
0050Other financial corporations1516851530766757215307315033515044315039667570153043153100153119151707151726
0060Non-financial corporations1516811530704654315306715033315044115039446521153040153097153116151704151723
0070Loans and advances1516951530884654915308315033915044715040046534153050153107153126151714151733
0080Central banks1516721530544653715305215032715043515038846508153033153090153109151697151716
0090General governments1516781530644654115306215033115043915039246516153038153095153114151702151721
0100Credit institutions1516761530604653915305715032915043715039046512153036153093153112151700151719
0110Other financial corporations1516871530786757315307515033615044415039767571153045153102153121151709151728
0120Non-financial corporations1516831530724654415306915033415044215039546522153042153099153118151706151725
0125Of which: Small and Medium-sized Enterprises429266429518429265429517429141429147429144429264429516429519429520429267429268
0130Households1516791530664654215306515033215044015039346518153039153096153115151703151722
0140NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD151694153087151690153082150338150446150399151654153049153106153125151713151732




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.
Size of the counterpartySpecifies the size category of the counterpart
Counterparty - Party other than the reporting institution in a contract or transaction.