F 19.00.b - Information on forborne exposures (II)





Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
Perfoming exposures with forbearance measures - Accumulated impairment and provisionsNon-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in impairment due to credit risk and provisions
Instruments with modifications in their terms and conditionsRefinancing
CodeLabel01200130014001500160
0005Cash balances at central banks and other demand deposits429156429158429157429159429160
0010Debt securities153730153732153731153739153742
0020Central banks153535153537153536153541153543
0030General governments153587153589153588153593153595
0040Credit institutions153561153563153562153567153569
0050Other financial corporations153704153706153705153710153712
0060Non-financial corporations153668153670153669153675153678
0070Loans and advances431009431013431010431014431015
0080Central banks430971430973430972430974430975
0090General governments153590153592153591153594153596
0100Credit institutions430990430992430991430993430994
0110Other financial corporations153707153709153708153711153713
0120Non-financial corporations153671153673153672153676153679
0130Of which: Small and Medium-sized Enterprises153652153654153653153655153656
0140Of which: Loans collateralised by commercial immovable property153665153667153666153674153677
0150Households153616153619153617153623153626
0160Of which: Loans collateralised by residential immovable property153613153615153614153622153625
0170Of which: Credit for consumption153621153620153618153624153627
0180DEBT INSTRUMENTS VALUED AT COST OR AT AMORTISED COST153733153735153734153740153743
0181Debt securities154398154400154399154407154410
0182Central banks154255154257154256154261154263
0183General governments154307154309154308154313154315
0184Credit institutions154281154283154282154287154289
0185Other financial corporations154372154374154373154378154380
0186Non-financial corporations154346154348154347154352154354
0191Loans and advances154404154406154405154409154412
0192Central banks154258154260154259154262154264
0193General governments154310154312154311154314154316
0194Credit institutions154284154286154285154288154290
0195Other financial corporations154375154377154376154379154381
0196Non-financial corporations154349154351154350154353154355
0197Households154333154335154334154336154337
0201DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT154401154403154402154408154411
0211Debt securities155299234652155305155308
0212Central banks155178234641155182155184
0213General governments155222234645155226155228
0214Credit institutions155200234643155204155206
0215Other financial corporations155277234650155281155283
0216Non-financial corporations155255234648155259155261
0221Loans and advances155303234654155307155310
0222Central banks155180234642155183155185
0223General governments155224234646155227155229
0224Credit institutions155202234644155205155207
0225Other financial corporations155279234651155282155284
0226Non-financial corporations155257234649155260155262
0227Households155244234647155246155247
0231DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT155301234653155306155309
0330DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING152628152630152629152631152632
0335DEBT INSTRUMENTS HELD FOR SALE151117151119151118151120151121
0340Loan commitments given155593155595155594155596155597
0900Of which: Small and Medium-sized Enterprises430093430095430094430096430097
0903Of which: Loans collateralised by commercial immovable property430112430114430113430115430116
0910Of which: Loans collateralised by residential immovable property430047430049430048430053430055
0913Of which: Credit for consumption430052430051430050430054430056
0920Of which: Small and Medium-sized Enterprises430917430918430919430920
0923Of which: Loans collateralised by commercial immovable property430930430931430932430933
0930Of which: Loans collateralised by residential immovable property430887430888430891430893
0933Of which: Credit for consumption430890430889430892430894




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.
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.
PurposeDefines the purpose of a balance or transaction.
Purpose - Purpose of the contract or transaction.
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)
Forbearance statusIdentifies the financial assets and off-balance sheet items with forbearance measures and, if applicable, the type of forbearance measures
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.
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.