CFM INDOSUEZ Wealth Management - 2020 Annual Report

116 4.7 DEPRECIATION, AMORTISATION AND IMPAIRMENT OF PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS (in thousands of euros) 31/12/2020 31/12/2019 Depreciation and amortisation -5,680 -4,449 Property, plant and equipment -5,428 -4,140 Intangible assets -252 -309 Allocations to (reversals of) impairment 0 0 Property, plant and equipment 0 Intangible assets 0 Depreciation, amortisation and impairment of property, plant and equipment and intangible assets -5,680 -4,449 (1) o/w €1,566,000 recognised for the amortisation of the right to use leased assets at 31 December 2019 and €3,701,000 at 2020. 4.8 COST OF RISK (in thousands of euros) 31/12/2020 31/12/2019 Allocations (net of reversals) to impairment for performing assets (Bucket 1 and Bucket 2) -233 -378 Bucket 1: Losses measured as the amount of 12-month expected credit losses 377 -420 Debt instruments recognised at fair value through recyclable equity 0 69 Debt instruments recognised at amortised cost 210 -398 Off-balance sheet commitments 167 -91 Bucket 2: Losses measured as the amount of lifetime expected credit losses -610 42 Debt instruments recognised at fair value through recyclable equity 0 18 Debt instruments recognised at amortised cost -402 40 Engagements par signature -208 -16 Allocations (net of reversals) to impairment for impaired assets (Bucket 3) -1,195 -713 Debt instruments recognised at fair value through recyclable equity 0 Debt instruments recognised at amortised cost -270 159 Off-balance sheet commitments 0 Other assets Risks and expenses -925 -872 Allocations (net of reversals) to impairment and provisions -1,428 -1,091 Realised gains or losses on sales of impaired debt instruments recognised in equity recyclable to income 0 Realised gains or losses on impaired debt instruments recognised at amortised cost Losses on non-impaired irrecoverable loans and receivables -4 -10 Recoveries on loans and receivables recognised at amortised cost recognised in equity recyclable to income Discounts on restructured loans Losses on off-balance sheet commitments Other losses -117 -178 Other income Cost of risk -1,549 -1,279 4.9 NET GAINS OR LOSSES ON OTHER ASSETS (in thousands of euros) 31/12/2020 31/12/2019 Operating property, plant and equipment and intangible assets 6 31,878 Gains on sales 16 33,505 Losses on sales -10 -1,627 Consolidated equity securities 0 0 Gains on sales Losses on sales Net income (expenses) from business combinations 0 0 Net gains or losses on other assets 6 31,878