Table 4.2. Past due, impaired and defaulted assets, Financial assets non-subject to impairment that are past due Past due but not defaulted Carrying amount of the defaulted assets Amount of cumulative change in the fair values attributable to changes in the credit risk
≤ 30 days > 30 days ≤ 60 days > 60 days ≤ 90 days
CRR art 174; ITS part 3.10, 13 CRR art 174; ITS part 3.10, 13 CRR art 174; ITS part 3.10, 13 CRR art 174 IFRS 7.9 (c)
010 020 030 040 050
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          
Total   140