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                            
  of which: at cost IAS 39.46.(c) 020                            
of which: credit institutions IAS 32.11 030                            
of which: other financial corporations IAS 32.11 040                            
of which: non-financial corporations IAS 32.11 050                            
Debt securities ITS part 1.14, 15 060                      
  Central banks ITS part 1.20 (a) 070                      
General governments ITS part 1.20 (b) 080                      
Credit institutions ITS part 1.20 (c) 090                      
Other financial corporations ITS part 1.20 (d) 100                      
Non-financial corporations ITS part 1.20 110                      
Loans and advances ITS part 1.14, part 3.35 120                      
  Central banks ITS part 1.20 (a) 130                      
General governments ITS part 1.20 (b) 140                      
Credit institutions ITS part 1.20 (c) 150                      
Other financial corporations ITS part 1.20 (d) 160                      
Non-financial corporations ITS part 1.20 170                      
Households ITS part 1.20 180                      
TOTAL   190                      
Loans and advances by product, by collateral and by subordination On demand [call] and short notice [current account] ITS part 3.35 (a) 210                        
Credit card debt ITS part 3.35 220                        
Trade receivables ITS part 3.35 (d) 230                        
Finance leases ITS part 3.35 (e) 240                        
Reverse repurchase loans ITS part 3.35 (f) 250                        
Other term loans ITS part 3.35 (h) 260                        
Advances that are not loans ITS part 3.35 (i) 270                        
of which: mortgage loans (Real estate collateralized loans) ITS part 3.35 (b) 280                        
of which: other collateralized loans ITS part 3.35 (c) 290                        
of which: credit for consumption ITS part 3.35 (g) 300                        
of which: lending for house purchase ITS part 3.35 310                        
of which: project finance loans ITS part 3.35 320