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