About this
Report
Chairman's
Foreword
Management Report Appendices
Corporate
Governance
Consolidated Financial
Statements
Company Financial
Statements
Credit Risk Profile per Internal Rating Grade of Loan
Commitments and Financial Guarantees
Impairment Allowances on Loans and Advances to Customers
Amounts in millions of euros
On December
31,2018
R0-R7
R8 - R20
Default
ratings
Non-rated
Total
Exposure to credit risk
Non credit-impaired
Subject to 12-
month ECL
10,777
40,381
9,500
60,658
Subject to
lifetime ECL
4
1,102
28
1,134
Credit-impaired
Subject to
lifetime ECL
572
572
Total
10,781
41,483
572
9,528
62,364
4.3.4 Impairment Allowances on Financial Assets and
Credit Related Contingent Liabilities
In the next tables, a reconciliation from the opening balance to
the closing balance of the impairment allowances of financial
assets and credit related contingent liabilities is provided.
Amounts in millionsofeuros
Loans and advances to customers
2018
Balance on January 1
Loan impairment charges
Increases due to
origination and acquisition
Decreases due to
derecognition
Changes due to change in
credit risk
Write-off of defaulted
loans during the year
Other changes
Balance on December 31,
2018
Subject Subject
Subject to to
to 12- lifetime lifetime
month ECL non- ECL
ECL credit credit
impaired impaired
320 287 3,754
n/a n/a n/a
68
(59)
(50)
(12)
3
270
(50)
(2)
(2)
(577)
(998)
(64)
239 3,226 3,735
2017
Total loan
TotJrpairment
allowance
(IAS 39)
7,487
(38)
n/a
n/a
n/a
(2,019)
16
5,446
4,361
n/a
(686)
(1,012)
(61)
Impairment Allowances on Loans and Advances to Credit
Institutions
Amounts in millionsofeuros Loans and advances to credit institutions
2018 2017
Balance on January 1
Loan impairment charges
Increases due to
origination and acquisition
Decreases due to
derecognition
Changes due to change in
credit risk
Write-off of defaulted
loans during the year
Other changes
Balance on December 31
2018
Subject
Subject
Subject
to
to
Total loan
to 12-
lifetime
lifetime
Todrpairment
month
ECL non-
ECL
allowance
ECL
credit
credit
(IAS 39)
impaired
impaired
1
1
17
19 18
n/a
n/a
n/a
n/a 1
(1)
1
1
20
22
n/a
n/a
n/a
(2)
17
Impairment Allowances on Financial Assets at Fair Value
through Other Comprehensive Income
Amounts in millions of euros
Financial assets at fair value through other
comprehensive income
2018
Subject Subject
Subject to to
to 12- lifetime lifetime
month ECL non- ECL
ECL credit credit
impaired impaired
Balance on January 1 3 5
Increases due to origination and
acquisition 2
Decreases due to derecognition
Changes due to change in credit risk (1) (5)
Write-off of defaulted loans during
the year
Other changes (2) 1
Balance on December 31,2018 2 1
Total
(6)
(1)
3
Annual Report2018-Consolidated Financial Statements
155
