CFM INDOSUEZ Wealth Management - 2020 Annual Report

77 Performing assets Assets subject to 12-month ECL (Bucket 1) Assets subject to lifetime ECL (Bucket 2) Impaired assets (Bucket 3) Total (in thousands of euros) Gross book value Impairment for credit losses Gross book value Impairment for credit losses Gross book value Impairment for credit losses Gross carrying amount (a) Impairment for credit losses (b) Net book value (a) + (b) At 31 December 2019 221,972 -91 221,972 -91 221,881 Transfers of assets during their lifetime from one bucket to another Transfers fromBucket 1 to Bucket 2 Transfers fromBucket 2 to Bucket 1 Transfers to Bucket 3 (1) Transfers fromBucket 3 to Bucket 2/Bucket 1 Total after transfers 221,972 -91 221,972 -91 221,881 Changes in gross book values ​ and value adjustments for losses -70,554 30 -70,554 30 New production: purchase, grant, origination, etc. (2) 11,798 -102 11,798 -102 Derecognition: sale, redemption, expiration, etc. -82,996 126 -82,996 126 Write-offs Changes in cash flows on loans restructured due to financial difficulties Changes in credit risk inputs of models over the period Changes in the model / methodology Scope changes Other 644 6 644 6 Total 151,418 -61 151,418 -61 151,357 Changes in book value attributable to specific accounting valuation terms (with no significant impact on the impairment amount) (3) 85 85 At 31 December 2020 151,503 -61 151,503 -61 151,442 Outstanding amounts of financial assets under contracts that were written off during the period and are still subject to enforcement measures (1) Transfers to Bucket 3 correspond to assets initially classified in Bucket 1, which were downgraded directly to Bucket 3 or those downgraded to Bucket 2 and then Bucket 3 during the year. (2) Originated loans classified in Bucket 2 may include assets initially classified in Bucket 1 which were reclassified to Bucket 2 during the period. (3) Includes changes in the fair value revaluation of micro-hedged instruments, changes in the use of the interest rate method (including amortisation of premiums / discounts), changes in unwinding of discounts on restructured loans (reversal in NBI on the residual maturity of the asset) FINANCIAL ASSETS AT AMORTISED COST: DEBT SECURITIES