F 18.00.b - NPE - Information on performing and non-performing exposures (II)





Accumulated impairment, accumulated changes in fair value due to credit risk and provisions
on performing exposureson non-performing exposures
Unlikely to pay that are not past-due or past-due <= 90 daysPast due > 90 days <= 180 daysPast due > 180 days <= 1 yearPast due > 1 year
CodeLabel130 140 150 160 170 180 190
010 Debt securities109849109855109850109854109853109852109851
020 Central banks109664109670109665109669109668109667109666
030 General governments109712109718109713109717109716109715109714
040 Credit institutions109688109694109689109693109692109691109690
050 Other financial corporations109820109826109821109825109824109823109822
060 Non-financial corporations109796109802109797109801109800109799109798
070 Loans and advances109863109869109864109868109867109866109865
080 Central banks109671109677109672109676109675109674109673
090 General governments109719109725109720109724109723109722109721
100 Credit institutions109695109701109696109700109699109698109697
110 Other financial corporations109827109833109828109832109831109830109829
120 Non-financial corporations109803109809109804109808109807109806109805
130 Of which: Small and Medium-sized Enterprises109767109773109768109772109771109770109769
140 Of which: Loans collateralised by commercial immovable property109789109795109790109794109793109792109791
150 Households109748109759109749109758109757109756109755
160 Of which: Loans collateralised by residential immovable property109741109747109742109746109745109744109743
170 Of which: Credit for consumption109761109760109750109754109753109752109751
180 DEBT INSTRUMENTS AT AMORTISED COST109856109862109857109861109860109859109858
190 Debt securities110848110854110849110853110852110851110850
200 Central banks110711110717110712110716110715110714110713
210 General governments110759110765110760110764110763110762110761
220 Credit institutions110735110741110736110740110739110738110737
230 Other financial corporations110819110825110820110824110823110822110821
240 Non-financial corporations110795110801110796110800110799110798110797
250 Loans and advances110862110868110863110867110866110865110864
260 Central banks110718110724110719110723110722110721110720
270 General governments110766110772110767110771110770110769110768
280 Credit institutions110742110748110743110747110746110745110744
290 Other financial corporations110826110832110827110831110830110829110828
300 Non-financial corporations110802110808110803110807110806110805110804
310 Households110778110784110779110783110782110781110780
320 DEBT INSTRUMENTS AT FAIR VALUE other than HFT110855110861110856110860110859110858110857
330 DEBT INSTRUMENTS other than HFT110899110905110900110904110903110902110901
340 Loan commitments given325904215142150
350 Central banks419964199841997
360 General governments420144201642015
370 Credit institutions420054200742006
380 Other financial corporations847448474684745
390 Non-financial corporations420324203442033
400 Households420234202542024
410 Financial guarantees given325894214942148
420 Central banks419934199541994
430 General governments420114201342012
440 Credit institutions420024200442003
450 Other financial corporations847418474384742
460 Non-financial corporations420294203142030
470 Households420204202242021
480 Other Commitments given325914215342152
490 Central banks419994200142000
500 General governments420174201942018
510 Credit institutions420084201042009
520 Other financial corporations847478474984748
530 Non-financial corporations420354203742036
540 Households420264202842027
550 OFF-BALANCE SHEET EXPOSURES326404217342172




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 of the off-balance sheet item 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.
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).
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 counterparty
Counterparty - Party other than the reporting institution in a contract or transaction.