C 35.01 - NPE loss coverage: Calculation of deductions for non-performing exposures (NPE LC1)





Time passed since exposures classified as non-performing
Total
<=1 year>1 year <=2 years>2 years <=3 years>3 years <=4 years>4 years <=5 years>5 years <=6 years>6 years <=7 years>7 years <=8 years>8 years <=9 years>9 years
CodeLabel00100020003000400050006000700080009001000110
0010Applicable amount of insufficient coverage456060456061456062456063456064456065456066456067456068
0019 - Minimum coverage requirement
0020Total minimum coverage requirement456032456033456034456035456036456037456038456039456040
0030Unsecured part of NPEs455946455947455948455949455950455951455952455953455954
0040Secured part of NPEs455980455981455982455983455984455985455986455987
0050Exposure value457390457388457389457391457392457393457394457395457396457397457398
0060Unsecured part of NPEs457236457234457235457237457238457239457240457241457242457243457244
0070Secured part of NPEs457336457334457335457337457338457339457340457341457342457343457344
0079 - Available coverage
0080Total provisions and adjustments or deductions (capped)456050456051456052456053456054456055456056456057456058
0090Total provisions and adjustments or deductions (uncapped)455884455882455883455885455886455887455888455889455890455891455892
0100Specific credit risk adjustments455873455871455872455874455875455876455877455878455879455880455881
0110Additional valuation adjustments455895455893455894455896455897455898455899455900455901455902455903
0120Other own funds reductions455906455904455905455907455908455909455910455911455912455913455914
0130IRB shortfall455862455860455861455863455864455865455866455867455868455869455870
0140Difference between the purchase price and the amount owed by the debtor455917455915455916455918455919455920455921455922455923455924455925
0150Amounts written-off by the institution since the exposure was classified as non-performing455928455926455927455929455930455931455932455933455934455935455936




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.
Own fundsSpecifies the eligibility for the various levels of own funds for the fully phased-in period (without transitional provisions).
Computability in own funds - Specifies the way in which the item computes in own funds
Time passed since classification as non-performing exposures
Time interval - Time bands (e.g. > 60 days <= 90 days).
Prudential portfolioDefines whether it is reported the trading book business, the "banking" book business, or both of them.
Portfolio - Defined the portfolios reported. It comprises both accounting portfolios (e.g. Available-for-sale) and prudential portfolios (e.g. trading book).
Performing statusIdentifies 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)
Collateralisation level
Collateral/Guarantees - Defines the terms and conditions of the collateral and guarantees