Main category that generates the provision | Defines 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. |
| x154 - Financial guarantees given (Reports:F 09.01; F 18.00.b; F 20.05.b; ) |
| x179 - Funds for general banking risks (Reports:F 01.02; ) |
| x221 - Loan commitments given (Reports:F 09.01; F 18.00.b; F 19.00.b; F 20.05.b; ) |
| x251 - Off-balance sheet exposures subject to credit risk (Reports:F 01.02; F 12.01.b; F 18.00.b; F 31.01; F 43.00; ) |
| x52 - Other Commitments given (Reports:F 09.01; F 18.00.b; F 20.05.b; ) |
| x890 - Employee benefits. Other than pension and other post-employment defined benefit obligations (Reports:F 01.02; F 43.00; ) |
| x891 - Employee benefits. Pension and other post-employment defined benefit obligations (Reports:F 01.02; F 43.00; F 44.01; ) |
| x893 - Other than Employee benefits, Restructuring, Pending legal issues and tax litigation, Off-balance sheet exposures subject to credit risk (Reports:F 01.02; F 43.00; ) |
| x894 - Pending legal issues and tax litigation (Reports:F 01.02; F 43.00; ) |
| x895 - Restructuring (Reports:F 01.02; F 43.00; ) |
| F 01.02 | Balance Sheet Statement [Statement of Financial Position]: Liabilities |
| F 09.01 | Off-balance sheet items subject to credit risk: Loan commitments, financial guarantees and other commitments given |
| F 12.01.b | Movements in allowances and provisions for credit losses (b) |
| F 18.00.b | NPE - Information on performing and non-performing exposures (II) |
| F 19.00.b | FBE - Information forborn exposures (II) |
| F 20.05.b | Geographical breakdown of off-balance sheet items subject to credit risk by residence of the counterparty (b) |
| F 31.01 | Related parties: amounts payable to and amounts receivable from |
| F 43.00 | Provisions |
| F 44.01 | Components of net defined benefit plan assets and liabilities |