F 12.02 - Transfers between impairment stages (gross basis presentation)





Gross carrying amount / nominal amount
Transfers between Stage 1 and Stage 2Transfers between Stage 2 and Stage 3Transfers between Stage 1 and Stage 3
To Stage 2 from Stage 1To Stage 1 from Stage 2To Stage 3 from Stage 2To Stage 2 from Stage 3To Stage 3 from Stage 1To Stage 1 from Stage 3
CodeLabel001000200030004000500060
0010Debt securities155765155769155768155766155767155770
0020Central banks155699155703155702155700155701155704
0030General governments155723155727155726155724155725155728
0040Credit institutions155711155715155714155712155713155716
0050Other financial corporations155753155757155756155754155755155758
0060Non-financial corporations155741155745155744155742155743155746
0070Loans and advances155771155775155774155772155773155776
0080Central banks155705155709155708155706155707155710
0090General governments155729155733155732155730155731155734
0100Credit institutions155717155721155720155718155719155722
0110Other financial corporations155759155763155762155760155761155764
0120Non-financial corporations155747155751155750155748155749155752
0130Households155735155739155738155736155737155740
0140Total debt instruments155777155781155780155778155779155782
0150Commitments and financial guarantees given155951155955155954155952155953155956




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.
Transfer between impairment stagesDefines transfers of debt instruments subject to impairment between the impairment stages.
Impairment - Concepts related with monitoring credit quality of financial assets and off-balance sheet items (e.g. past due, impaired, defaulted)