2020 Universal registration document and annual financial report - BNP PARIBAS 199

4Consolidated finanCial statements for the year ended 31 deCemBer 2020

4

Notes to the financial statements

➤ CREDIT RISK IMPAIRMENT

Change in impairment by accounting category and asset type during the period

In millions of euros 31 December 2019 Net allowance to impairment

Impairment provisions

used

Effect of exchange

rate movements

and other 31 December 2020

Assets impairment

Amounts due from central banks 15 5 (3) 17

Financial instruments at fair value through profit or loss 149 151 (120) (32) 148

Impairment of assets at fair value through equity 141 7 (11) (5) 132

Financial assets at amortised cost 21,411 4,961 (3,392) (1,276) 21,704

Loans and receivables 21,277 4,927 (3,391) (1,267) 21,546

Debt securities 134 34 (1) (9) 158

Other assets 90 20 (3) (3) 104

Total impairment of financial assets 21,806 5,144 (3,526) (1,319) 22,105

of which stage 1 1,676 793 (12) (78) 2,379

of which stage 2 3,145 414 (15) (378) 3,166

of which stage 3 16,985 3,937 (3,499) (863) 16,560

Provisions recognised as liabilities

Provisions for commitments 818 212 (24) (42) 964

Other provisions 416 2 (36) 1 383

Total provisions recognised for credit commitments 1,234 214 (60) (41) 1,347

of which stage 1 259 78 (18) 319

of which stage 2 225 80 (8) 297

of which stage 3 750 56 (60) (15) 731

TOTAL IMPAIRMENT AND PROVISIONS 23,040 5,358 (3,586) (1,360) 23,452