| 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 | ||
| 0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | ||
| Specific allowances for credit risk | 0330 | ||||||||||
| Cash balances at central banks and other demand deposits | 0335 | ||||||||||
| Debt securities | 0340 | ||||||||||
| Central banks | 0350 | ||||||||||
| General governments | 0360 | ||||||||||
| Credit institutions | 0370 | ||||||||||
| Other financial corporations | 0380 | ||||||||||
| Non-financial corporations | 0390 | ||||||||||
| Loans and advances | 0400 | ||||||||||
| Central banks | 0410 | ||||||||||
| General governments | 0420 | ||||||||||
| Credit institutions | 0430 | ||||||||||
| Other financial corporations | 0440 | ||||||||||
| Non-financial corporations | 0450 | ||||||||||
| Households | 0460 | ||||||||||
| Total | 0530 | ||||||||||
| Equity instruments | 0010 | ||||||||||
| General allowances for credit risk | 0470 | ||||||||||
| Cash balances at central banks and other demand deposits | 0475 | ||||||||||
| Debt securities | 0480 | ||||||||||
| Loans and advances | 0490 | ||||||||||
| General allowances for banking risks | 0500 | ||||||||||
| Cash balances at central banks and other demand deposits | 0505 | ||||||||||
| Debt securities | 0510 | ||||||||||
| Loans and advances | 0520 | ||||||||||