Impairment status | Status for monitoring credit quality of financial assets and off-balance sheet items (e.g. past due, impaired, defaulted). |
| Impairment - Concepts related with monitoring credit quality of financial assets and off-balance sheet items (e.g. past due, impaired, defaulted) |
| x3 - Defaulted (Reports:C 04.00; C 07.00.a; C 07.00.b; C 07.00.d; C 08.03; C 08.05; C 09.01.b; C 09.02; C 28.00; C 29.00; C 34.07; C 43.00.c; ) |
| x4 - Impaired (Reports:F 04.08; F 04.09; F 04.10; F 07.02; F 18.00.a; F 19.00.a; F 19.00.d; ) |
| x5 - Non defaulted (Reports:C 04.00; C 08.03; C 08.05; C 34.07; C 43.00.c; C 80.00.a; C 80.00.w; C 82.00.a; C 82.00.w; C 84.00.a; C 84.00.w; K 04.00.a; ) |
| x6 - Non-impaired (Reports:C 34.07; F 04.08; F 04.09; F 04.10; F 07.02; ) |
| x7 - Past due (Reports:) |
| x10 - Written-off (Reports:C 09.01.a; C 09.02; ) |
| x16 - Non-performing exposures (Reports:C 80.00.a; C 80.00.w; C 82.00.a; C 82.00.w; ) |
| x17 - Performing exposures (Reports:C 80.00.a; C 80.00.w; C 82.00.a; C 82.00.w; C 84.00.a; C 84.00.w; ) |
| x20 - Impaired or defaulted (Reports:) |
| x26 - Non past due. Non expected non-performance within 30 days (Reports:) |
| x28 - Non past due. Non expected non-performance (Reports:C 66.01.a; C 66.01.w; ) |
| x29 - Low default portfolios (Reports:) |
| x30 - High default portfolios (Reports:) |
| x33 - Instruments without significant increase in credit risk (Stage 1) (Reports:C 115.00; C 116.00; C 117.00; F 04.03.1; F 04.04.1; F 07.01; F 09.01.1; F 12.01.a; F 12.01.b; F 18.00.a; F 18.00.b; F 18.00.e; ) |
| x34 - Instruments with significant increase in credit risk (Stage 2) (Reports:C 115.00; C 116.00; C 117.00; D 01.00; D 05.00.a; D 05.00.b; F 04.03.1; F 04.04.1; F 07.01; F 09.01.1; F 12.01.a; F 12.01.b; ) |
| x35 - Instruments with significant increase in credit risk. Credit impaired assets (Stage 3) (Reports:C 115.00; C 116.00; C 117.00; F 04.03.1; F 04.04.1; F 07.01; F 09.01.1; F 12.01.a; F 12.01.b; F 16.01; F 18.00.a; F 18.00.b; ) |
| x38 - Instruments with an accumulated coverage ratio of > 90% (Reports:F 23.02; ) |
| x57 - Instruments with significant increase in credit risk. Purchased or originated credit-impaired instruments (Reports:F 04.03.1; F 04.04.1; F 07.01; F 09.01.1; F 12.01.a; F 12.01.b; F 18.00.a; F 18.00.b; F 18.00.e; ) |
| C 04.00 | CA 4 - Capital Adequacy - Memorandum Items |
| C 07.00.a | CR SA - Credit and counterparty credit risks and free deliveries: Standardised Approach to capital requirements |
| C 07.00.b | CR SA - Credit and counterparty credit risks and free deliveries: Standardised Approach to capital requirements - Of which: Arising from Counterparty Credit Risk |
| C 07.00.d | CR SA - Credit and counterparty credit risks and free deliveries: Standardised Approach to capital requirements - Memorandum items - in default |
| C 08.03 | Credit risk and free deliveries: IRB approach to capital requirements: breakdown by PD ranges (CR IRB 3) |
| C 08.05 | Credit risk and free deliveries: IRB approach to capital requirements: back-testing of PD (CR IRB 5) |
| C 09.01.a | CR GB 1 - Geographical breakdown of exposures by residence of the obligor (SA exposures) |
| C 09.01.b | CR GB 1 - Geographical breakdown of exposures by residence of the obligor (SA exposures) - Exposures in default |
| C 09.02 | CR GB 2 - Geographical breakdown of exposures by residence of the obligor (IRB exposures) |
| C 115.00 | Details on exposures in High Default Portfolios |
| C 116.00 | Details on exposures in High Default Portfolios by economic scenario |
| C 117.00 | Details on exposures in High Default Portfolios by staging |
| C 28.00 | LE 2 - Exposures in the non-trading and trading book |
| C 29.00 | LE 3 - Detail of the exposures to individual clients within groups of connected clients |
| C 34.07 | IRB approach – CCR exposures by exposure class and PD scale (CCR 7) |
| C 43.00.c | LR4 - Breakdown of leverage ratio exposure measure components: Other non-trading book exposures (IRB) |
| C 66.01.a | Maturity ladder. Total. Overnight and higher maturity. |
| C 66.01.w | Maturity ladder. Significant currencies. Overnight and higher maturity. |
| C 80.00.a | NSFR - Required stable funding (I). Total |
| C 80.00.w | NSFR - Required stable funding (I). Significant currencies |
| C 82.00.a | NSFR - Simplified required stable funding (I). Total |
| C 82.00.w | NSFR - Simplified required stable funding (I). Significant currencies |
| C 84.00.a | NSFR - Summary.Total (I) |
| C 84.00.w | NSFR - Summary.Significant currencies (I) |
| D 01.00 | Banking book- Indicators of potential climate Change transition risk: Credit quality of exposures by sector, emissions and residual maturity |
| D 05.00.a | Banking book - Indicators of potential climate change physical risk: Exposures subject to physical risk (I) |
| D 05.00.b | Banking book - Indicators of potential climate change physical risk: Exposures subject to physical risk (II) |
| F 04.03.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
| F 04.04.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
| F 04.08 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity |
| F 04.09 | Breakdown of financial assets by instrument and by counterparty sector: non-trading debt instruments measured at a cost-based method |
| F 04.10 | Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets |
| F 06.01 | Breakdown of non-trading loans and advances other than held for trading to non-financial corporations by NACE codes |
| F 07.01 | Financial assets subject to impairment that are past due |
| F 07.02 | Financial assets subject to impairment that are past due under national GAAP |
| F 09.01.1 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
| F 12.01.a | Movements in allowances and provisions for credit losses (a) |
| F 12.01.b | Movements in allowances and provisions for credit losses (b) |
| F 16.01 | Breakdown of selected statement of profit or loss items: Interest income and expenses by instrument and counterparty sector |
| F 18.00.a | NPE - Information on performing and non-performing exposures (I) |
| F 18.00.b | NPE - Information on performing and non-performing exposures (II) |
| F 18.00.e | NPE - Information on performing and non-performing exposures (V) |
| F 18.02.a | Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property (I) |
| F 19.00.a | Information on forborne exposures (I) |
| F 19.00.d | Information on forborne exposures (IV) |
| F 20.04 | Geographical breakdown of assets by residence of the counterparty |
| F 20.05.a | Geographical breakdown of off-balance sheet exposures by residence of the counterparty (a) |
| F 23.02 | Loans and advances: Additional information on gross carrying amounts |
| F 91.01.a | Information on loans and advances subject to EBA-compliant moratoria (legislative and non-legislative) (I) |
| F 91.02 | Information on other loans and advances subject to COVID-19-related forbearance measures |
| F 91.03.a | Loans and advances with expired EBA-compliant moratoria (legislative and non-legislative) (I) |
| F 91.04 | Other loans and advances with expired COVID-19-related forbearance measures (grace period/payment moratorium) |
| F 91.05.a | Information on newly originated loans and advances subject to public guarantee schemes in the context of the COVID-19 crisis (I) |
| K 04.00.a | EU CCR4 – IRB approach – CCR exposures by exposure class and PD scale (I) |
| K 26.00.a | EU CR6 – IRB approach – Credit risk exposures by exposure class and PD range (I) |
| K 29.00 | EU CR9 –IRB approach – Back-testing of PD per exposure class (fixed PD scale) |
| K 41.00 | Template 1 - Banking book- Indicators of potential climate Change transition risk: Credit quality of exposures by sector, emissions and residual maturity |
| K 45.00.a | Template 5 - Banking book - Indicators of potential climate change physical risk: Exposures subject to physical risk (I) |
| K 45.00.b | Template 5 - Banking book - Indicators of potential climate change physical risk: Exposures subject to physical risk (II) |