FINANCIAL ASSETS AT AMORTISED COST: LOANS AND RECEIVABLES DUE FROM CUSTOMERS Performing assets Impaired assets Assets subject to an ECL at 12 months (Stage 1) Assets subject to lifetime ECL (Stage 2) (Stage 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 book value Impairment for credit losses Net book value (a) (b) (a) + (b) As at 31/12/2023 3,152,164 -822 17,947 -386 24,265 -7,719 3,194,376 -8,927 3,185,449 Transfers of assets during their lifetime from one stage to another 28,541 1 -34,945 1 6,404 -84 -82 Transfers from Stage 1 to Stage 2 -7,493 1 7,493 -1 Transfers from Stage 2 to Stage 1 36,088 -1 -36,088 1 Transfers to Stage 3 (1) -54 1 -6,350 1 6,404 -84 -82 Return from Stage 3 to Stage 2/Stage 1 Total after transfers 3,180,705 -821 -16,998 -385 30,669 -7,803 3,194,376 -9,009 3,185,367 Changes in gross book values and value adjustments for losses 286,481 29 57,205 17 - 14,787 464 328,899 510 New production: purchase, grant, origination, etc. (2) 1,373,281 - 1,177 61,340 - 2,556 1,434,621 - 3,733 Derecognition: sale, redemption, expiry, etc. - 1,102,716 1,209 - 4,137 2,574 - 15,053 1,386 - 1,121,906 5,169 Write-offs - 9 9 - 9 9 Changes in cash flows on loans restructured due to financial difficulties Changes in credit risk inputs of models over the period -897 -897 Changes in the model / methodology Scope changes Other 15,916 - 3 2 - 1 275 - 34 16,193 - 38 Total 3,467,186 -792 40,207 -368 15,882 -7,339 3,523,275 -8,499 3,514,776 Changes in book value attributable to specific accounting valuation terms (with no significant impact on the value adjustment) (3) 11,769 2 786 12,557 As at 31/12/2024 3,478,955 -792 40,209 -368 16,668 -7,339 3,535,832 -8,499 3,527,333 Outstanding amounts of financial assets under contracts that were written off during the period and are still subject to enforcement measures 0 0 0 0 (1) Transfers to Stage 3 correspond to outstandings initially classified in Stage 1 which, during the year, were downgraded directly to Stage 3, or to Stage 2 and then to Stage 3. (2) Originated loans in Stage 2 may include assets initially classified in Stage 1 which were reclassified to Stage 2 during the period. (3) Includes variations in fair value adjustments of micro-hedged instruments, variations relating to use of the EIR method (notably the amortisation of premiums/ discounts), and variations relating to the accretion of discounts on restructured loans (restated as NBI over the remaining term of the asset), and variations in the related receivables. CFM Indosuez Wealth Management 88
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