F 18.00.b - NPE - Information on performing and non-performing exposures (II)

		Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
			Performing exposures - Accumulated impairment and provisions	Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
					Unlikely to pay that are not past-due or past-due <= 90 days	Past due > 90 days <= 180 days	Past due > 180 days <= 1 year	Past due > 1 year < = 5 year	Past due > 5 years
Code	Label	130	140	150	160	170	180	190	195
010	Debt securities	153745	153752	153746	153750	153748	153747	153751	153749
020	Central banks	153545	153552	153546	153550	153548	153547	153551	153549
030	General governments	153597	153604	153598	153602	153600	153599	153603	153601
040	Credit institutions	153571	153578	153572	153576	153574	153573	153577	153575
050	Other financial corporations	153714	153721	153715	153719	153717	153716	153720	153718
060	Non-financial corporations	153688	153695	153689	153693	153691	153690	153694	153692
070	Loans and advances	153761	153768	153762	153766	153764	153763	153767	153765
080	Central banks	153553	153560	153554	153558	153556	153555	153559	153557
090	General governments	153605	153612	153606	153610	153608	153607	153611	153609
100	Credit institutions	153579	153586	153580	153584	153582	153581	153585	153583
110	Other financial corporations	153722	153729	153723	153727	153725	153724	153728	153726
120	Non-financial corporations	153696	153703	153697	153701	153699	153698	153702	153700
130	Of which: Small and Medium-sized Enterprises	153657	153664	153658	153662	153660	153659	153663	153661
140	Of which: Loans collateralised by commercial immovable property	153680	153687	153681	153685	153683	153682	153686	153684
150	Households	153636	153649	153637	153647	153645	153644	153648	153646
160	Of which: Loans collateralised by residential immovable property	153628	153635	153629	153633	153631	153630	153634	153632
170	Of which: Credit for consumption	153651	153650	153638	153642	153640	153639	153643	153641
180	DEBT INSTRUMENTS AT COST OR AT AMORTISED COST	153753	153760	153754	153758	153756	153755	153759	153757
181	Debt securities	154413	154420	154414	154418	154416	154415	154419	154417
182	Central banks	154265	154272	154266	154270	154268	154267	154271	154269
183	General governments	154317	154324	154318	154322	154320	154319	154323	154321
184	Credit institutions	154291	154298	154292	154296	154294	154293	154297	154295
185	Other financial corporations	154382	154389	154383	154387	154385	154384	154388	154386
186	Non-financial corporations	154356	154363	154357	154361	154359	154358	154362	154360
191	Loans and advances	154429	154436	154430	154434	154432	154431	154435	154433
192	Central banks	154273	154280	154274	154278	154276	154275	154279	154277
193	General governments	154325	154332	154326	154330	154328	154327	154331	154329
194	Credit institutions	154299	154306	154300	154304	154302	154301	154305	154303
195	Other financial corporations	154390	154397	154391	154395	154393	154392	154396	154394
196	Non-financial corporations	154364	154371	154365	154369	154367	154366	154370	154368
197	Households	154338	154345	154339	154343	154341	154340	154344	154342
201	DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT	154421	154428	154422	154426	154424	154423	154427	154425
211	Debt securities	155311		155312	155316	155314	155313	155317	155315
212	Central banks	155186		155187	155191	155189	155188	155192	155190
213	General governments	155230		155231	155235	155233	155232	155236	155234
214	Credit institutions	155208		155209	155213	155211	155210	155214	155212
215	Other financial corporations	155285		155286	155290	155288	155287	155291	155289
216	Non-financial corporations	155263		155264	155268	155266	155265	155269	155267
221	Loans and advances	155325		155326	155330	155328	155327	155331	155329
222	Central banks	155193		155194	155198	155196	155195	155199	155197
223	General governments	155237		155238	155242	155240	155239	155243	155241
224	Credit institutions	155215		155216	155220	155218	155217	155221	155219
225	Other financial corporations	155292		155293	155297	155295	155294	155298	155296
226	Non-financial corporations	155270		155271	155275	155273	155272	155276	155274
227	Households	155248		155249	155253	155251	155250	155254	155252
231	DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS	155318		155319	155323	155321	155320	155324	155322
330	DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING	152633	152640	152634	152638	152636	152635	152639	152637
335	DEBT INSTRUMENTS HELD FOR SALE	151122	151129	151123	151127	151125	151124	151128	151126
340	Loan commitments given	155628	155630	155629
350	Central banks	155482	155484	155483
360	General governments	155524	155526	155525
370	Credit institutions	155503	155505	155504
380	Other financial corporations	155587	155589	155588
390	Non-financial corporations	155566	155568	155567
400	Households	155545	155547	155546
410	Financial guarantees given	155624	155626	155625
420	Central banks	155479	155481	155480
430	General governments	155521	155523	155522
440	Credit institutions	155500	155502	155501
450	Other financial corporations	155584	155586	155585
460	Non-financial corporations	155563	155565	155564
470	Households	155542	155544	155543
480	Other Commitments given	155635	155637	155636
490	Central banks	155485	155487	155486
500	General governments	155527	155529	155528
510	Credit institutions	155506	155508	155507
520	Other financial corporations	155590	155592	155591
530	Non-financial corporations	155569	155571	155570
540	Households	155548	155550	155549
550	OFF-BALANCE SHEET EXPOSURES	155632	155634	155633

Dimensions

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").
	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").
Base	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 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 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 - 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 sector	Defines 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 portfolio	Accounting 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 received	Defines 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 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.
Purpose	Defines the purpose of a balance or transaction.
	Purpose - Purpose of the contract or transaction.
Time past due	For 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).
Performing status	Identifies 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)
Size of the counterparty	Specifies the size category of the counterpart
	Counterparty - Party other than the reporting institution in a contract or transaction.