F 04.04 - Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments





Unimpaired assets [gross carrying amount]Impaired assets [gross carrying amount]Specific allowances for financial assets, individually estimatedSpecific allowances for financial assets, collectively estimatedCollective allowances for incurred but not reported lossesCarrying amount
CodeLabel010 020 030 040 050 060
010 Debt securities1127501190510405102381007111873
020 Central banks1127391189410394102271006011843
030 General governments1127431189810398102311006411851
040 Credit institutions1127411189610396102291006211847
050 Other financial corporations1127486736667238672166719467364
060 Non-financial corporations1127461190110401102341006711857
070 Loans and advances1127521190710407102401007311877
080 Central banks1127401189510395102281006111844
090 General governments1127441189910399102321006511852
100 Credit institutions1127421189710397102301006311848
110 Other financial corporations1127496736767239672176719567365
120 Non-financial corporations1127471190210402102351006811858
130 Households1127451190010400102331006611854
140 Loans and receivables1127511190610406102391007211875
150 Debt securities1127351176710391102241005711735
160 Central banks1127241175610380102131004611705
170 General governments1127281176010384102171005011713
180 Credit institutions1127261175810382102151004811709
190 Other financial corporations1127336736067236672146719267358
200 Non-financial corporations1127311176310387102201005311719
210 Loans and advances1127371176910393102261005911739
220 Central banks1127251175710381102141004711706
230 General governments1127291176110385102181005111714
240 Credit institutions1127271175910383102161004911710
250 Other financial corporations1127346736167237672156719367359
260 Non-financial corporations1127321176410388102211005411720
270 Households1127301176210386102191005211716
280 Held-to-maturity1127361176810392102251005811737




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).
Impairment statusStatus for monitoring credit quality of financial assets and off-balance sheet items (e.g. past due, impaired, defaulted).
Impairment - Concepts related with monitoring credit quality of financial assets and off-balance sheet items (e.g. past due, impaired, defaulted)
Type of allowanceSpecifies the type of allowance for credit losses.
Impairment - Concepts related with monitoring credit quality of financial assets and off-balance sheet items (e.g. past due, impaired, defaulted)