| 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 | ||
| 010 | 020 | 030 | 040 | 050 | 070 | 080 | 090 | 100 | 110 | 120 | ||
| 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 | |||||||||||