F 19.00.b - FBE - Information forborn exposures (II)





Accumulated impairment, accumulated changes in fair value due to credit risk and provisions
on perfoming exposures with forbearance measureson non-performing exposures with forbearance measures
Instruments with modifications in their terms and conditionsRefinancing
CodeLabel120 130 140 150 160
010 Debt securities109834109836109835109843109846
020 Central banks109654109656109655109660109662
030 General governments109702109704109703109708109710
040 Credit institutions109678109680109679109684109686
050 Other financial corporations109810109812109811109816109818
060 Non-financial corporations109777109779109778109784109787
070 Loans and advances109840109842109841109845109848
080 Central banks109657109659109658109661109663
090 General governments109705109707109706109709109711
100 Credit institutions109681109683109682109685109687
110 Other financial corporations109813109815109814109817109819
120 Non-financial corporations109780109782109781109785109788
130 Of which: Small and Medium-sized Enterprises109762109764109763109765109766
140 Of which: Loans collateralised by commercial immovable property109774109776109775109783109786
150 Households109729109732109730109736109739
160 Of which: Loans collateralised by residential immovable property109726109728109727109735109738
170 Of which: Credit for consumption109734109733109731109737109740
180 DEBT INSTRUMENTS AT AMORTISED COST109837109839109838109844109847
190 Debt securities110833110835110834110842110845
200 Central banks110701110703110702110707110709
210 General governments110749110751110750110755110757
220 Credit institutions110725110727110726110731110733
230 Other financial corporations110809110811110810110815110817
240 Non-financial corporations110785110787110786110791110793
250 Loans and advances110839110841110840110844110847
260 Central banks110704110706110705110708110710
270 General governments110752110754110753110756110758
280 Credit institutions110728110730110729110732110734
290 Other financial corporations110812110814110813110816110818
300 Non-financial corporations110788110790110789110792110794
310 Households110773110775110774110776110777
320 DEBT INSTRUMENTS AT FAIR VALUE other than HFT110836110838110837110843110846
330 DEBT INSTRUMENTS other than HFT110894110896110895110897110898
340 Loan commitments given4207242074420734207642077




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