| F 12.00 | |||||||||||
| 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 | Decrease in allowance account due to write-offs | 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 | Amounts written-off directly to the statement of profit or loss | ||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | ||
| Specific allowances for credit risk | 330 | ||||||||||
| Debt securities | 340 | ||||||||||
| Central banks | 350 | ||||||||||
| General governments | 360 | ||||||||||
| Credit institutions | 370 | ||||||||||
| Other financial corporations | 380 | ||||||||||
| Non-financial corporations | 390 | ||||||||||
| Loans and advances | 400 | ||||||||||
| Central banks | 410 | ||||||||||
| General governments | 420 | ||||||||||
| Credit institutions | 430 | ||||||||||
| Other financial corporations | 440 | ||||||||||
| Non-financial corporations | 450 | ||||||||||
| Households | 460 | ||||||||||
| Total | 530 | ||||||||||
| Equity instruments | 010 | ||||||||||
| General allowances for credit risk | 470 | ||||||||||
| Debt securities | 480 | ||||||||||
| Loans and advances | 490 | ||||||||||
| General allowances for banking risks | 500 | ||||||||||
| Debt securities | 510 | ||||||||||
| Loans and advances | 520 | ||||||||||