30. Impairment of financial assets (comparable data in accordance with IAS 39)
Annual report
2018
2018
Financial information – applicable up to 31 December 2017
| Amounts due from banks – the group’s exposure to credit risk | Exposure 31.12.2017 |
|---|---|
| Amounts due from banks not impaired, not past due | 5 233 |
| Total, net | 5 233 |
| Available-for-sale investment debt securities – the group’s exposure to credit risk | Exposure 31.12.2017 |
| impaired, assessed on an individual basis | 822 |
| not impaired, not past due | 42 619 |
| with an external rating | 37 472 |
| with an internal rating | 5 147 |
| Total, gross | 43 441 |
| Impairment allowances | (249) |
| Total, net | 43 192 |
| Loans and advances to customers by method of calculating impairment allowances (excluding adjustments relating to fair value hedge accounting) | 31.12.2017 | ||
|---|---|---|---|
| Gross amount | Impairment allowances | Net amount | |
| individual basis, of which: | 5 420 | (2 103) | 3 317 |
| impaired | 4 346 | (2 097) | 2 249 |
| not impaired | 1 074 | (6) | 1 068 |
| portfolio basis | 7 354 | (5 000) | 2 354 |
| impaired | 7 332 | (5 000) | 2 332 |
| not impaired | 22 | – | 22 |
| group basis (IBNR) | 200 678 | (720) | 199 958 |
| Total | 213 452 | (7 823) | 205 629 |
| Loans and advances to customers – the group’s exposure to credit risk | 31.12.2017 | ||
|---|---|---|---|
| Gross amount | Impairment allowances | Net amount | |
| impaired, of which: | 11 678 | (7 097) | 4 581 |
| assessed on an individual basis | 4 346 | (2 097) | 2 249 |
| not impaired, of which: | 201 774 | (726) | 201 048 |
| with a recognized individual impairment trigger | 1 074 | (6) | 1 068 |
| not past due | 763 | (4) | 759 |
| past due | 311 | (2) | 309 |
| without a recognized individual impairment trigger/IBNR | 200 700 | (720) | 199 980 |
| not past due | 195 643 | (544) | 195 099 |
| past due | 5 057 | (176) | 4 881 |
| Total | 213 452 | (7 823) | 205 629 |
| Loan quality ratios (in %) | 31.12.2017 |
|---|---|
| Share of impaired loans | 5.5% |
| Coverage ratio of impaired loans 1 | 67.0% |
| Share of loans overdue for more than 90 days in gross loans and advances to customers | 4.2% |
1 The coverage ratio of impaired loans is calculated as the ratio of total impairment allowances (both on impaired loans and advances to customers and IBNR) to the total gross exposure of impaired loans and advances to customers.
| Other financial assets | 31.12.2017 | ||
|---|---|---|---|
| not past due | past due | TOTAL | |
| impaired | – | 99 | 99 |
| not impaired, not past due | 2 368 | 10 | 2 378 |
| Total, gross | 2 368 | 109 | 2 477 |
| Impairment allowances | – | (100) | (100) |
| Total at carrying amount (net) | 2 368 | 9 | 2 377 |
| Impairment allowances on securities – reconciliation of movements in 2017 | As at the beginning of the period | Recognized during the period | Reversed during the period | Other | As at the end of the period | Net increase – impact on the income statement |
|---|---|---|---|---|---|---|
| Debt securities | 277 | 79 | (66) | (41) | 249 | (13) |
| Equity securities | 67 | 51 | (40) | (1) | 77 | (11) |
| Total | 344 | 130 | (106) | (42) | 326 | (24) |
| Impairment allowances on loans and advances to customers – reconciliation of movements in 2017 | As at the beginning of the period | Recognized during the period | Reversed during the period | Derecognition of assets and settlements | Other | As at the end of the period | Recoveries of exposures written off | Net – impact on the income statement |
|---|---|---|---|---|---|---|---|---|
| housing loans | 2 200 | 708 | (526) | (268) | (142) | 1 972 | 16 | (166) |
| business loans | 3 807 | 2 217 | (1 374) | (770) | (175) | 3 705 | 71 | (772) |
| consumer loans | 1 471 | 1 251 | (744) | (226) | (66) | 1 686 | 8 | (499) |
| debt securities (corporate) | 69 | 4 | (9) | (60) | – | 4 | – | 5 |
| debt securities (municipal) | 9 | – | (2) | – | (1) | 6 | – | 2 |
| finance lease receivables | 447 | 245 | (171) | (68) | (3) | 450 | – | (74) |
| Total | 8 003 | 4 425 | (2 826) | (1 392) | (387) | 7 823 | 95 | (1 504) |