4.10 COST OF RISK (in thousands of euros) 31/12/2023 31/12/2022 Allocations net of reversals of impairment losses on assets and provisions for performing off-balance sheet commitments (Stage 1 and Stage 2) (A) -370 -512 Stage 1: Losses measured as the amount of 12-month expected credit losses -120 -372 Debt instruments recognised at fair value through other comprehensive income (items that may be reclassified) Debt instruments recognised at amortised cost -211 -361 Commitments by signature 91 -11 Stage 2: Losses measured as the amount of lifetime expected credit losses -250 -140 Debt instruments recognised at fair value through other comprehensive income (items that may be reclassified) Debt instruments recognised at amortised cost -185 -131 Commitments by signature -65 -9 Charges net of reversals of impairment losses on assets and provisions for impaired off-balance sheet commitments (Stage 3) (B) 35 64 Debt instruments recognised at fair value through other comprehensive income (items that may be reclassified) Debt instruments recognised at amortised cost 35 64 Commitments by signature Other assets (C) Risks and charges (D) -334 -3,398 Net reversals of impairment losses and provisions (E) = (A) + (B) + (C) + (D) -669 -3,846 Realised gains or losses on sales of impaired debt instruments recognised in equity recyclable to income Realised gains or losses on impaired debt instruments recognised at amortised cost Losses on non-impaired irrecoverable loans and receivables Recoveries on loans and receivables 0 0 recognised at amortised cost recognised in equity recyclable to income Discounts on restructured loans Losses on off-balance sheet commitments Other losses -157 -42 Other income Cost of risk -826 -3,888 4.11 NET GAINS OR LOSSES ON OTHER ASSETS (in thousands of euros) 31/12/2023 31/12/2022 Operating property, plant and equipment and intangible assets -23 28 Gains on sales 75 1,159 Losses on sales -98 -1,131 Consolidated equity securities 0 0 Gains on sales Losses on sales Net income (expenses) from business combinations Net profits or losses on other assets -23 28 Annual Report 2023 115
RkJQdWJsaXNoZXIy NzMxNTcx