| SR19.00.04.02 | ||||||
| Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | ||||||
| Performing exposures with forbearance measures - Accumulated impairment and provisions | Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in impairment due to credit risk and provisions | |||||
| Instruments with modifications in their terms and conditions | Refinancing | |||||
| 120 | 130 | 140 | 150 | 160 | ||
| Debt securities | 010 | |||||
| Loans and advances | 070 | |||||
| DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | 180 | |||||
| Debt securities | 181 | |||||
| Loans and advances | 191 | |||||
| DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | 201 | |||||
| Debt securities | 211 | |||||
| Loans and advances | 221 | |||||
| DEBT INSTRUMENTS AT FAIR VALUE THROUGH PROFIT AND LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | 231 | |||||
| DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | 330 | |||||
| Loan commitments given | 340 | |||||