| F 12.01.a | |||||||||||||
| Opening balance | Increases due to origination and acquisition | Decrease due to derecognition repayments and disposals | Changes 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-offs | Other adjustments | Closing balance | Recoveries of previously written-off amounts recorded directly to the statement of profit or loss | Amounts written-off directly to the statement of profit or loss | Gains or losses on derecognition of debt instruments | ||
| 010 | 020 | 030 | 040 | 050 | 070 | 080 | 090 | 100 | 110 | 120 | 125 | ||
| Total allowance for debt instruments | 520 | ||||||||||||
| Allowances for financial assets without increase in credit risk since initial recognition (Stage 1) | 010 | ||||||||||||
| Debt securities | 020 | ||||||||||||
| Central banks | 030 | ||||||||||||
| General governments | 040 | ||||||||||||
| Credit institutions | 050 | ||||||||||||
| Other financial corporations | 060 | ||||||||||||
| Non-financial corporations | 070 | ||||||||||||
| Loans and advances | 080 | ||||||||||||
| Central banks | 090 | ||||||||||||
| General governments | 100 | ||||||||||||
| Credit institutions | 110 | ||||||||||||
| Other financial corporations | 120 | ||||||||||||
| Non-financial corporations | 130 | ||||||||||||
| Households | 140 | ||||||||||||
| of which: collectively measured allowances | 160 | ||||||||||||
| of which: individually measured allowances | 170 | ||||||||||||
| Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | 180 | ||||||||||||
| Debt securities | 190 | ||||||||||||
| Central banks | 200 | ||||||||||||
| General governments | 210 | ||||||||||||
| Credit institutions | 220 | ||||||||||||
| Other financial corporations | 230 | ||||||||||||
| Non-financial corporations | 240 | ||||||||||||
| Loans and advances | 250 | ||||||||||||
| Central banks | 260 | ||||||||||||
| General governments | 270 | ||||||||||||
| Credit institutions | 280 | ||||||||||||
| Other financial corporations | 290 | ||||||||||||
| Non-financial corporations | 300 | ||||||||||||
| Households | 310 | ||||||||||||
| of which: collectively measured allowances | 330 | ||||||||||||
| of which: individually measured allowances | 340 | ||||||||||||
| of which: non-performing exposures | 350 | ||||||||||||
| Allowances for credit-impaired debt instruments (Stage 3) | 360 | ||||||||||||
| Debt securities | 370 | ||||||||||||
| Central banks | 380 | ||||||||||||
| General governments | 390 | ||||||||||||
| Credit institutions | 400 | ||||||||||||
| Other financial corporations | 410 | ||||||||||||
| Non-financial corporations | 420 | ||||||||||||
| Loans and advances | 430 | ||||||||||||
| Central banks | 440 | ||||||||||||
| General governments | 450 | ||||||||||||
| Credit institutions | 460 | ||||||||||||
| Other financial corporations | 470 | ||||||||||||
| Non-financial corporations | 480 | ||||||||||||
| Households | 490 | ||||||||||||
| of which: collectively measured allowances | 500 | ||||||||||||
| of which: individually measured allowances | 510 | ||||||||||||