F 18.00.c - NPE - Information on performing and non-performing exposures (III)





Financial guarantees received on non-performing exposures
CodeLabel210
010 Debt securities112973
020 Central banks112942
030 General governments112950
040 Credit institutions112946
050 Other financial corporations112968
060 Non-financial corporations112963
070 Loans and advances112975
080 Central banks112943
090 General governments112951
100 Credit institutions112947
110 Other financial corporations112969
120 Non-financial corporations112964
130 Of which: Small and Medium-sized Enterprises112959
140 Of which: Loans collateralised by commercial immovable property112965
150 Households112955
160 Of which: Loans collateralised by residential immovable property112957
170 Of which: Credit for consumption112956
180 DEBT INSTRUMENTS AT AMORTISED COST112974
190 Debt securities113099
200 Central banks113076
210 General governments113084
220 Credit institutions113080
230 Other financial corporations113094
240 Non-financial corporations113090
250 Loans and advances113101
260 Central banks113077
270 General governments113085
280 Credit institutions113081
290 Other financial corporations113095
300 Non-financial corporations113091
310 Households113087
320 DEBT INSTRUMENTS AT FAIR VALUE other than HFT113100
330 DEBT INSTRUMENTS other than HFT113110
340 Loan commitments given119167
350 Central banks119149
360 General governments119155
370 Credit institutions119152
380 Other financial corporations119164
390 Non-financial corporations119161
400 Households119158
410 Financial guarantees given119166
420 Central banks119148
430 General governments119154
440 Credit institutions119151
450 Other financial corporations119163
460 Non-financial corporations119160
470 Households119157
480 Other Commitments given119169
490 Central banks119150
500 General governments119156
510 Credit institutions119153
520 Other financial corporations119165
530 Non-financial corporations119162
540 Households119159
550 OFF-BALANCE SHEET EXPOSURES119168




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.
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)
Size of the counterparty
Counterparty - Party other than the reporting institution in a contract or transaction.