F 12.00 - Movements in allowances for credit losses and impairment of equity instruments





Opening balanceIncreases due to amounts set aside for estimated loan losses during the periodDecreases due to amounts reversed for estimated loan losses during the periodDecreases due to amounts taken against allowancesTransfers between allowancesOther adjustmentsClosing balanceRecoveries recorded directly to the statement of profit or lossValue adjustments recorded directly to the statement of profit or loss
CodeLabel010 020 030 040 050 060 070 080 090
010 Equity instruments112698
020 Specific allowances for financial assets, individually estimated1124321033510307103211036311243110268112447112461
030 Debt securities1124301033410306103201036211242910266112446112460
040 Central banks1124081032310295103091035111240710241112435112449
050 General governments1124161032710299103131035511241510249112439112453
060 Credit institutions1124121032510297103111035311241110245112437112451
070 Other financial corporations1124266722867224672266723211242567218112444112458
080 Non-financial corporations1124221033010302103161035811242110255112442112456
090 Loans and advances1124341033610308103221036411243310270112448112462
100 Central banks1124101032410296103101035211240910243112436112450
110 General governments1124181032810300103141035611241710251112440112454
120 Credit institutions1124141032610298103121035411241310247112438112452
130 Other financial corporations1124286722967225672276723311242767220112445112459
140 Non-financial corporations1124241033110303103171035911242310257112443112457
150 Households1124201032910301103151035711241910253112441112455
160 Specific allowances for financial assets, collectively estimated1123761016810140101541019611237510101112391112405
170 Debt securities1123741016710139101531019511237310099112390112404
180 Central banks1123521015610128101421018411235110074112379112393
190 General governments1123601016010132101461018811235910082112383112397
200 Credit institutions1123561015810130101441018611235510078112381112395
210 Other financial corporations1123706720667202672046721011236967196112388112402
220 Non-financial corporations1123661016310135101491019111236510088112386112400
230 Loans and advances1123781016910141101551019711237710103112392112406
240 Central banks1123541015710129101431018511235310076112380112394
250 General governments1123621016110133101471018911236110084112384112398
260 Credit institutions1123581015910131101451018711235710080112382112396
270 Other financial corporations1123726720767203672056721111237167198112389112403
280 Non-financial corporations1123681016410136101501019211236710090112387112401
290 Households1123641016210134101481019011236310086112385112399
300 Collective allowances for incurred but not reported losses on financial assets1123461003810032100351004211234510024112349112350
310 Debt securities1123441003710031100341004111234310022
320 Loans and advances1123481003910033100361004311234710026
330 Specific allowances for credit risk1124884536345335453494539111248745296112503112517
340 Debt securities1124864536245334453484539011248545294112502112516
350 Central banks1124644535145323453374537911246345270112491112505
360 General governments1124724535545327453414538311247145278112495112509
370 Credit institutions1124684535345325453394538111246745274112493112507
380 Other financial corporations1124826725067246672486725411248167240112500112514
390 Non-financial corporations1124784535845330453444538611247745284112498112512
400 Loans and advances1124904536445336453504539211248945298112504112518
410 Central banks1124664535245324453384538011246545272112492112506
420 General governments1124744535645328453424538411247345280112496112510
430 Credit institutions1124704535445326453404538211246945276112494112508
440 Other financial corporations1124846725167247672496725511248367242112501112515
450 Non-financial corporations1124804535945331453454538711247945286112499112513
460 Households1124764535745329453434538511247545282112497112511
470 General allowances for credit risk1125224546645460454634547011252145443112525112526
480 Debt securities1125204546545459454624546911251945441
490 Loans and advances1125244546745461454644547111252345445
500 General allowances for banking risks1125304551845512455154552211252945495112533112534
510 Debt securities1125284551745511455144552111252745493
520 Loans and advances1125324551945513455164552311253145497
530 Total1123401000710005100061000911233910002112341112342




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).
Reference date or periodSpecifies the date or the period to which the data is referred
Reference period - Defines a relative time point (reference date or period) to which the data refers.
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)