eba_tF_12.01.a - F 12.01.a

F 12.01.a
Opening balanceIncreases due to origination and acquisitionDecrease due to derecognition repayments and disposalsChanges due to change in credit risk (net)Changes due to modifications without derecognition (net)Changes due to update in the institution's methodology for estimation (net)Decrease in allowance account due to write-offsOther adjustmentsClosing balanceRecoveries of previously written-off amounts recorded directly to the statement of profit or lossAmounts written-off directly to the statement of profit or lossGains or losses on derecognition of debt instruments
010020030040050070080090100110120125
Total allowance for debt instruments520
Allowances for financial assets without increase in credit risk since initial recognition (Stage 1)010
Debt securities020
Central banks030
General governments040
Credit institutions050
Other financial corporations060
Non-financial corporations070
Loans and advances080
Central banks090
General governments100
Credit institutions110
Other financial corporations120
Non-financial corporations130
Households140
of which: collectively measured allowances160
of which: individually measured allowances170
Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)180
Debt securities190
Central banks200
General governments210
Credit institutions220
Other financial corporations230
Non-financial corporations240
Loans and advances250
Central banks260
General governments270
Credit institutions280
Other financial corporations290
Non-financial corporations300
Households310
of which: collectively measured allowances330
of which: individually measured allowances340
of which: non-performing exposures350
Allowances for credit-impaired debt instruments (Stage 3)360
Debt securities370
Central banks380
General governments390
Credit institutions400
Other financial corporations410
Non-financial corporations420
Loans and advances430
Central banks440
General governments450
Credit institutions460
Other financial corporations470
Non-financial corporations480
Households490
of which: collectively measured allowances500
of which: individually measured allowances510