Table 3.4. Breakdown of financial assets by instrument and by counterparty, Loans and receivables and held-to-maturity investments Unimpaired assets Impaired assets [gross carrying amount] Specific allowances for individually assessed financial assets Collective allowances for incurrred but not reported losses Carrying amount
Assets IFRS 7.37 (b); IFRS 7.IG 29 (a); IAS 39.58-59 IAS 39.AG 84-92; ITS part 3.5 IAS 39.AG 84-92; ITS part 3.7 Assets
010 020 030 050 060
Debt securities ITS part 1.14, 15 010          
  Central banks ITS part 1.20 (a) 020          
General governments ITS part 1.20 (b) 030          
Credit institutions ITS part 1.20 (c) 040          
Other financial corporations ITS part 1.20 (d) 050          
Non-financial corporations ITS part 1.20 060          
Loans and advances ITS part 1.14, part 3.35 070          
  Central banks ITS part 1.20 (a) 080          
General governments ITS part 1.20 (b) 090          
Credit institutions ITS part 1.20 (c) 100          
Other financial corporations ITS part 1.20 (d) 110          
Non-financial corporations ITS part 1.20 120          
Households ITS part 1.20 130          
LOANS AND RECEIVABLES IAS 39,9 AG 16, AG26; ITS part 1.16 140          
Debt securities ITS part 1.14, 15 150          
  Central banks ITS part 1.20 (a) 160          
General governments ITS part 1.20 (b) 170          
Credit institutions ITS part 1.20 (c) 180          
Other financial corporations ITS part 1.20 (d) 190          
Non-financial corporations ITS part 1.20 200          
Loans and advances ITS part 1.14, part 3.35 210          
  Central banks ITS part 1.20 (a) 220          
General governments ITS part 1.20 (b) 230          
Credit institutions ITS part 1.20 (c) 240          
Other financial corporations ITS part 1.20 (d) 250          
Non-financial corporations ITS part 1.20 260          
Households ITS part 1.20 270          
HELD-TO-MATURITY IFRS 7.8 (c); IAS 39.9, AG16, AG26; ITS part 1.16 280