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 |
|
|
|
|
|
|