2020 Universal registration document and annual financial report - BNP PARIBAS 221
4Consolidated finanCial statements for the year ended 31 deCemBer 2020
4
Notes to the financial statements
➤ DETAIL OF FINANCIAL ASSETS AT AMORTISED COST BY STAGE
In millions of euros
31 December 2020 31 December 2019
Gross Value Impairment
(note 2.h) Carrying
amount Gross Value Impairment
(note 2.h) Carrying
amount
Loans and advances to credit institutions 19,082 (100) 18,982 21,793 (101) 21,692
Stage 1 18,517 (19) 18,498 21,279 (12) 21,267
Stage 2 486 (8) 478 418 (5) 413
Stage 3 79 (73) 6 96 (84) 12
Loans and advances to customers 830,979 (21,446) 809,533 826,953 (21,176) 805,777
Stage 1 707,664 (2,303) 705,361 719,160 (1,600) 717,560
Stage 2 93,244 (3,101) 90,143 78,005 (3,100) 74,905
Stage 3 30,071 (16,042) 14,029 29,788 (16,476) 13,312
Debt securities 118,474 (158) 118,316 108,588 (134) 108,454
Stage 1 117,357 (21) 117,336 107,630 (30) 107,600
Stage 2 847 (33) 814 754 (17) 737
Stage 3 270 (104) 166 204 (87) 117
TOTAL FINANCIAL ASSETS AT AMORTISED COST 968,535 (21,704) 946,831 957,334 (21,411) 935,923
4.f IMPAIRED FINANCIAL ASSETS (STAGE 3) The following tables present the carrying amounts of impaired financial assets carried at amortised cost and of impaired financing and guarantee commitments, as well as related collateral and other guarantees.
The amounts shown for collateral and other guarantees correspond to the lower of the value of the collateral or other guarantee and the value of the secured assets.
In millions of euros
31 December 2020
Impaired financial assets (Stage 3) Collateral
receivedGross value Impairment Net
Loans and advances to credit institutions (note 4.e) 79 (73) 6 123
Loans and advances to customers (note 4.e) 30,071 (16,042) 14,029 8,978
Debt securities at amortised cost (note 4.e) 270 (104) 166 39
TOTAL AMORTISED-COST IMPAIRED ASSETS (STAGE 3) 30,420 (16,219) 14,201 9,140
Financing commitments given 1,001 (83) 918 105
Guarantee commitments given 1,364 (264) 1,100 320
TOTAL OFF-BALANCE SHEET IMPAIRED COMMITMENTS (STAGE 3) 2,365 (347) 2,018 425
In millions of euros
31 December 2019
Impaired financial assets (Stage 3) Collateral
receivedGross value Impairment Net
Loans and advances to credit institutions (note 4.e) 96 (84) 12 115
Loans and advances to customers (note 4.e) 29,788 (16,476) 13,312 8,821
Debt securities at amortised cost (note 4.e) 204 (87) 117 45
TOTAL AMORTISED-COST IMPAIRED ASSETS (STAGE 3) 30,088 (16,647) 13,441 8,981
Financing commitments given 1,094 (58) 1,036 306
Guarantee commitments given 1,432 (275) 1,157 342
TOTAL OFF-BALANCE SHEET IMPAIRED COMMITMENTS (STAGE 3) 2,526 (333) 2,193 648
