F 07.02 - Financial assets subject to impairment that are past due under national GAAP





Past due but not impairedPast due impaired
? 30 days> 30 days ? 90 days> 90 days? 30 days> 30 days ? 90 days> 90 days
CodeLabel001000200030004000500060
0060Debt securities155436155434155435155430155428155429
0070Central banks155370155368155369155364155362155363
0080General governments155394155392155393155388155386155387
0090Credit institutions155382155380155381155376155374155375
0100Other financial corporations155424155422155423155418155416155417
0110Non-financial corporations155412155410155411155406155404155405
0120Loans and advances155439155437155438155433155431155432
0130Central banks155373155371155372155367155365155366
0140General governments155397155395155396155391155389155390
0150Credit institutions155385155383155384155379155377155378
0160Other financial corporations155427155425155426155421155419155420
0170Non-financial corporations155415155413155414155409155407155408
0180Households155403155401155402155400155398155399
0190TOTAL150911150909150910150908150906150907
0199 - Loans and advances by product, by collateral and by subordination
0200On demand [call] and short notice [current account]150690150688150689150654150652150653
0210Credit card debt150693150691150692150657150655150656
0220Trade receivables150705150703150704150669150667150668
0230Finance leases150696150694150695150660150658150659
0240Reverse repurchase loans150702150700150701150666150664150665
0250Other term loans150699150697150698150663150661150662
0260Advances that are not loans150687150685150686150651150649150650
0270of which: Loans collateralized by immovable property408807408805408806408801408799408800
0280of which: other collateralized loans408804408802408803408798408796408797
0290of which: credit for consumption150714150712150713150678150676150677
0300of which: lending for house purchase150717150715150716150681150679150680
0310of which: project finance loans150684150682150683150648150646150647




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).
Main category of collateral or guarantee receivedDefines the main category of collateral or guarantees received
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)
PurposeDefines the purpose of a balance or transaction.
Purpose - Purpose of the contract or transaction.
Time past dueFor debt instruments that are past due, time passed between the date on which the payment was due and the reference date.
Time interval - Time bands (e.g. > 60 days <= 90 days).
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.