F 24.02 - Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures

		Accumulated impairment and accumulated negative changes in fair value due to credit risk
		Non-performing exposures - loans and advances
			of which: Households		of which: Non-financial corporations
				of which: Loans collateralised by residential immovable property		of which: SMEs		of which: Commercial Real Estate (CRE) loans to NFCs other than SMEs
							of which: Commercial Real Estate (CRE) loans to SMEs
Code	Label	0010	0020	0030	0040	0050	0060	0070
0010	Opening balance	432662	432434	432421	432637	432573	432560	432491
0020	Increases during the period	433335	433330	433329	433334	433333	433332	433331
0030	Of which: impairments against interest accrued	433342	433337	433336	433341	433340	433339	433338
0040	Decreases during the period	433349	433344	433343	433348	433347	433346	433345
0050	Of which: Reversal of impairment and negative changes in fair value due to credit risk	433356	433351	433350	433355	433354	433353	433352
0060	Of which: Release of allowances due to unwinding process	433363	433358	433357	433362	433361	433360	433359
0070	Closing balance	432661	432433	432420	432636	432572	432559	432490

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.
Reference date or period	Specifies 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.
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.
Instrument	Defines instrument or product type of the main category item
	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.