Table 4.1. Past due, impaired and defaulted assets, Financial assets subject to impairment that are past due or impaired |
Past due but nor impaired |
Carrying amount of the impaired assets |
Specific allowances for individually assessed financial assets |
Specific allowances for collectively assessed financial assets |
Collective allowances for incurrred but not reported losses |
Accumulated write-offs |
≤ 30 days |
> 30 days ≤ 60 days |
> 60 days ≤ 90 days |
> 90 days ≤ 180days |
> 180 days ≤ 1year |
> 1year |
IFRS 7.37 (a); IG 26-28; ITS part 3.9-10 |
IFRS 7.37 (a); IG 26-28; ITS part 3.9-10 |
IFRS 7.37 (a); IG 26-28; ITS part 3.9-10 |
IFRS 7.37 (a); IG 26-28; ITS part 3.9-10 |
IFRS 7.37 (a); IG 26-28; ITS part 3.9-10 |
IFRS 7.37 (a); IG 26-28; ITS part 3.9-10 |
IAS 39.58-70 |
IAS 39 AG 84-92; IFRS 7.37 (b); ITS part 3.5 |
IAS 39 AG 84-92; ITS part 3.6 |
IAS 39 AG 84-92; ITS part 3.7 |
IAS 39 AG 84-92; IFRS 7.16,37 (b); B5 (d); ITS part 3.12 |
010 |
020 |
030 |
040 |
050 |
060 |
070 |
080 |
090 |
100 |
110 |
Equity instruments |
IAS 32.11 |
010 |
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|
of which: at cost |
IAS 39.46.(c) |
020 |
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|
of which: credit institutions |
IAS 32.11 |
030 |
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|
of which: other financial corporations |
IAS 32.11 |
040 |
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of which: non-financial corporations |
IAS 32.11 |
050 |
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|
Debt securities |
ITS part 1.14, 15 |
060 |
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|
|
Central banks |
ITS part 1.20 (a) |
070 |
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|
|
General governments |
ITS part 1.20 (b) |
080 |
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|
|
|
Credit institutions |
ITS part 1.20 (c) |
090 |
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|
Other financial corporations |
ITS part 1.20 (d) |
100 |
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|
Non-financial corporations |
ITS part 1.20 |
110 |
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|
Loans and advances |
ITS part 1.14, part 3.35 |
120 |
|
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|
|
Central banks |
ITS part 1.20 (a) |
130 |
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|
|
General governments |
ITS part 1.20 (b) |
140 |
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|
Credit institutions |
ITS part 1.20 (c) |
150 |
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|
Other financial corporations |
ITS part 1.20 (d) |
160 |
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|
Non-financial corporations |
ITS part 1.20 |
170 |
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Households |
ITS part 1.20 |
180 |
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TOTAL |
|
190 |
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Loans and advances by product, by collateral and by subordination |
On demand [call] and short notice [current account] |
ITS part 3.35 (a) |
210 |
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|
Credit card debt |
ITS part 3.35 |
220 |
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|
Trade receivables |
ITS part 3.35 (d) |
230 |
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Finance leases |
ITS part 3.35 (e) |
240 |
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Reverse repurchase loans |
ITS part 3.35 (f) |
250 |
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Other term loans |
ITS part 3.35 (h) |
260 |
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Advances that are not loans |
ITS part 3.35 (i) |
270 |
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|
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of which: mortgage loans (Real estate collateralized loans) |
ITS part 3.35 (b) |
280 |
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of which: other collateralized loans |
ITS part 3.35 (c) |
290 |
|
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of which: credit for consumption |
ITS part 3.35 (g) |
300 |
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of which: lending for house purchase |
ITS part 3.35 |
310 |
|
|
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|
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|
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of which: project finance loans |
ITS part 3.35 |
320 |
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