F 07.00 - Financial assets subject to impairment that are past due or impaired





Past due but not impairedCarrying amount of the impaired assetsSpecific allowances for financial assets, individually estimatedSpecific allowances for financial assets, collectively estimatedCollective allowances for incurred but not reported lossesSpecific allowances for credit riskGeneral allowances for credit riskGeneral allowances for banking risksAccumulated write-offs
<= 30 days> 30 days <= 60 days> 60 days <= 90 days> 90 days <= 180days> 180 days <= 1year> 1year
CodeLabel010 020 030 040 050 060 070 080 090 100 102 103 104 110
010 Equity instruments10603
020 of which: at cost11171
030 of which: credit institutions10600
040 of which: other financial corporations67283
050 of which: non-financial corporations10601
060 Debt securities11263111262811262911263011262711262610501102661009910022452944544145493112546
070 Central banks11255311255011255111255211254911254810421102411007410011452704542845480112535
080 General governments11257711257411257511257611257311257210449102491008210015452784543245484112539
090 Credit institutions11256511256211256311256411256111256010435102451007810013452744543045482112537
100 Other financial corporations11260711260411260511260611260311260267268672186719667190672406726067264112544
110 Non-financial corporations11259511259211259311259411259111259010470102551008810018452844543545487112542
120 Loans and advances11264911264611264711264811264511264410502102701010310026452984544545497112547
130 Central banks11255911255611255711255811255511255410422102431007610012452724542945481112536
140 General governments11258311258011258111258211257911257810450102511008410016452804543345485112540
150 Credit institutions11257111256811256911257011256711256610436102471008010014452764543145483112538
160 Other financial corporations11261311261011261111261211260911260867269672206719867191672426726167265112545
170 Non-financial corporations11260111259811259911260011259711259610471102571009010019452864543645488112543
180 Households11258911258611258711258811258511258410463102531008610017452824543445486112541
190 Total11270511270211270311270411270111270010607103791021210045454114547745529112699
195 - Loans and advances by product, by collateral and by subordination
200 On demand [call] and short notice [current account]112661112658112659112660112657112656105061027510108
210 Credit card debt112667112664112665112666112663112662105071027610109
220 Trade receivables112691112688112689112690112687112686105101027910112
230 Finance leases112673112670112671112672112669112668105081027710110
240 Reverse repurchase loans112685112682112683112684112681112680105091027810111
250 Other term loans112679112676112677112678112675112674563115631056309
260 Advances that are not loans112655112652112653112654112651112650105051027410107
270 of which: mortgage loans (Real estate collateralized loans)112625112622112623112624112621112620105001026510098
280 of which: other collateralized loans112619112616112617112618112615112614104981026310096
290 of which: credit for consumption112637112634112635112636112633112632105031027110104
300 of which: lending for house purchase112643112640112641112642112639112638105041027210105
310 of which: project finance loans112697112694112695112696112693112692105111028010113




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.
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)
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).
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)