CFM INDOSUEZ Wealth Management - 2019 annual report

4 . 7 d e p r e c i at i o n , a m o r t i s at i o n a n d i m pa i r m e n t o f p r o p e r t y , p l a n t a n d e q u i p m e n t a n d i n ta n g i b l e a s s e t s (in thousands of euros) 31/12/2019 31/12/2018 Depreciation and amortisation -4,449 -2,187 Property, plant and equipment -4,140 -2,001 Intangible assets -309 -186 Allocations to (reversals of) impairment 0 0 Property, plant and equipment Intangible assets Depreciation, amortisation and impairment of property, plant and equipment and intangible assets -4,449 -2,187 (1) o/w €1,566,000 recognised for the amortisation of the right to use leased assets at 31 December 2019. (2) o/w €0 recognised for allocations (reversals) for the amortisation of the right to use leased assets at 31 December 2019. 4 . 8 c o s t o f r i s k (in thousands of euros) 31/12/2019 31/12/2018 Allocations (net of reversals) to impairment for performing assets (Bucket 1 and Bucket 2) -378 -39 Bucket 1: Losses measured as the amount of 12-month expected credit losses -420 2,538 Debt instruments recognised at fair value through other comprehensive income recyclable to income 69 268 Debt instruments recognised at amortised cost -398 -124 Off-balance sheet commitments -91 2,394 Bucket 2: Losses measured as the amount of lifetime expected credit losses 42 -2,577 Debt instruments recognised at fair value through other comprehensive income recyclable to income 18 -18 Debt instruments recognised at amortised cost 40 122 Off-balance sheet commitments -16 -2,681 Allocations (net of reversals) to impairment for impaired assets (Bucket 3) -713 -945 Debt instruments recognised at fair value through other comprehensive income recyclable to income Debt instruments recognised at amortised cost 159 -945 Off-balance sheet commitments Other assets Risks and expenses -872 -253 Allocations (net of reversals) to impairment and provisions -1,091 -1,237 Realised gains or losses on sales of impaired debt instruments recognised in other comprehensive income recyclable to income Realised gains or losses on impaired debt instruments recognised at amortised cost Losses on non-impaired irrecoverable loans and receivables -10 0 Recoveries on loans and receivables - recognised at amortised cost - recognised in other comprehensive income recyclable to income Discounts on restructured loans Losses on off-balance sheet commitments Other losses -178 -21 Other income Cost of risk -1,279 -1,258 4 . 9 n e t g a i n s o r l o s s e s o n o t h e r a s s e t s (in thousands of euros) 31/12/2019 31/12/2018 Operating property, plant and equipment and intangible assets 31,878 -16 Gains on sales 33,505 Losses on sales -1,627 -16 Consolidated equity securities 0 Gains on sales Losses on sales Net income (expenses) from business combinations 0 Net gains or losses on other assets 31,878 -16 CFM Indosuez Wealth Management 112