Table 11.2. Impairment, Movements in allowances for credit losses and impairment of equity instruments |
Opening balance |
Increases due to amounts set aside for estimated loan losses during the period |
Decreases due to amounts reversed for estimated loan losses during the period |
Decreases due to amounts taken against allowances |
Transfers between allowances |
Other adjustments |
Closing balance |
Recoveries recorded directly to the statement of profit or loss |
Value adjustments recorded directly to the statement of profit or loss |
010 |
020 |
030 |
040 |
050 |
060 |
070 |
080 |
090 |
Equity instruments |
|
010 |
|
|
|
|
|
|
|
|
|
Specific allowances for individually assessed financial assets |
IAS 39.63-70, AG 84-92; IFRS 7.37 (b); ITS part 3.5 |
020 |
|
|
|
|
|
|
|
|
|
|
Debt securities |
ITS part 1.15 |
030 |
|
|
|
|
|
|
|
|
|
|
Central banks |
ITS part 1.20 (a) |
040 |
|
|
|
|
|
|
|
|
|
General governments |
ITS part 1.20 (b) |
050 |
|
|
|
|
|
|
|
|
|
Credit institutions |
ITS part 1.20 (c) |
060 |
|
|
|
|
|
|
|
|
|
Other financial corporations |
ITS part 1.20 (d) |
070 |
|
|
|
|
|
|
|
|
|
Non-financial corporations |
ITS part 1.22 |
080 |
|
|
|
|
|
|
|
|
|
Loans and advances |
ITS part 3.35 |
090 |
|
|
|
|
|
|
|
|
|
|
Central banks |
ITS part 1.20 (a) |
100 |
|
|
|
|
|
|
|
|
|
General governments |
ITS part 1.20 (b) |
110 |
|
|
|
|
|
|
|
|
|
Credit institutions |
ITS part 1.20 (c) |
120 |
|
|
|
|
|
|
|
|
|
Other financial corporations |
ITS part 1.20 (d) |
130 |
|
|
|
|
|
|
|
|
|
Non-financial corporations |
ITS part 1.20 |
140 |
|
|
|
|
|
|
|
|
|
Households |
ITS part 1.20 |
150 |
|
|
|
|
|
|
|
|
|
Specific allowances for collectively assessed financial assets |
IAS 39.59, 64; ITS part 3.6 |
160 |
|
|
|
|
|
|
|
|
|
|
Debt securities |
ITS part 1.15 |
170 |
|
|
|
|
|
|
|
|
|
|
Central banks |
ITS part 1.20 (a) |
180 |
|
|
|
|
|
|
|
|
|
General governments |
ITS part 1.20 (b) |
190 |
|
|
|
|
|
|
|
|
|
Credit institutions |
ITS part 1.20 (c) |
200 |
|
|
|
|
|
|
|
|
|
Other financial corporations |
ITS part 1.20 (d) |
210 |
|
|
|
|
|
|
|
|
|
Non-financial corporations |
ITS part 1.22 |
220 |
|
|
|
|
|
|
|
|
|
Loans and advances |
ITS part 3.35 |
230 |
|
|
|
|
|
|
|
|
|
|
Central banks |
ITS part 1.20 (a) |
240 |
|
|
|
|
|
|
|
|
|
General governments |
ITS part 1.20 (b) |
250 |
|
|
|
|
|
|
|
|
|
Credit institutions |
ITS part 1.20 (c) |
260 |
|
|
|
|
|
|
|
|
|
Other financial corporations |
ITS part 1.20 (d) |
270 |
|
|
|
|
|
|
|
|
|
Non-financial corporations |
ITS part 1.20 |
280 |
|
|
|
|
|
|
|
|
|
Households |
ITS part 1.20 |
290 |
|
|
|
|
|
|
|
|
|
Collective allowances for incurred but not reported losses on financial assets |
IAS 39.59, 64; ITS part 3.7 |
300 |
|
|
|
|
|
|
|
|
|
|
Debt securities |
ITS part 1.15 |
310 |
|
|
|
|
|
|
|
|
|
Loans and advances |
ITS part 3.35 |
320 |
|
|
|
|
|
|
|
|
|
Total |
|
330 |
|
|
|
|
|
|
|
|
|
|