For the year ended 31 December 2014	Note	Value at the beginning of the period	Increases			Decreases				Value at the end of the period	Net – impact on the income statement
			Increases of allowances due to acquisition of Nordea Bank Polska’s entities and so-called ‘Swedish portfolio’	Recognised during the period	Other	Derecognition of assets and settlement	Reversed during the period	Currency translation differences	Other
Investment securities available for sale	23	33,455	-	126,675	-	-	-	40	30,721	129,369	(126,675)
Debt securities available for sale		3,296	-	123	-	-	-	-	3,419	-	(123)
Equity securities		30,159	-	126,552	-	-	-	40	27,302	129,369	(126,552)
Amounts due from banks	17	28,583	1	18	2,265	5,956	24,800	-	-	111	24,782
Loans and advances to customers measured at amortised cost	22	6,650,780	578,917	5,851,762	264,345	1,153,655	4,118,083	45,541	6,048	8,022,477	(1,733,679)
Non-financial sector		6,501,046	546,877	5,755,884	255,601	1,144,624	4,050,682	45,503	5,875	7,812,724	(1,705,202)
corporate loans		3,329,352	273,898	2,882,323	173,041	689,631	1,845,868	33,916	39	4,089,160	(1,036,455)
consumer loans		1,413,349	4,036	1,272,347	13,914	337,492	1,033,206	7,033	3,008	1,322,907	(239,141)
housing loans		1,731,258	267,944	1,536,294	65,278	117,501	1,170,871	4,554	136	2,307,712	(365,423)
debt securities		27,087	999	64,920	3,368	-	737	-	2,692	92,945	(64,183)
Financial sector		5,524	867	12,472	8,401	21	17,722	38	-	9,483	5,250
corporate loans		5,524	867	12,472	8,401	21	17,722	38	-	9,483	5,250
Public sector		11,527	3,036	2,776	343	54	1,993	-	173	15,462	(783)
corporate loans		10,549	1,616	2,624	-	54	1,923	-	173	12,639	(701)
debt securities		978	1,420	152	343	-	70	-	-	2,823	(82)
Finance lease receivables		132,683	28,137	80,630	-	8,956	47,686	-	-	184,808	(32,944)
Non-current assets held for sale	26	365,340	-	23,179	92,566	31,604	22,719	144,071	189 261	93,430	(460)
Tangible fixed assets	29	12,084	-	3,193	-	20	-	5,177	-	10,080	(3,193)
Intangible assets	28	153,011	-	41,067	-	-	3,851	-	50,501	139,726	(37,216)
Investments in associates and joint ventures	25	116,532	-	214	-	6,234	1,797	-	-	108,715	1,583
Inventories	27	53,805	-	17,550	-	9,573	218	-	32,400	29,164	(17,332)
Other receivables		158,752	1,755	50,122	-	17,746	33,076	1,480	3,430	154,897	(17,046)
Provision for legal claims, loan commitments and guarantees granted	38	151,603	20,271	394,981	3,223	625	410,408	180	7,541	151,324	15,427
Provision for future liabilities		6,945	3,329	7,029	-	614	2,168	-	3,329	11,192	(4,861)
Total		7,730,890	604,273	6,515,790	362,399	1,226,027	4,617,120	196,489	323,231	8,850,485	(1,898,670)

net_impairment_allowance_write-downs_and_provisions_1.xlsx

For the year ended 31 December 2013	Note	Value at the beginning of the period	Increases		Decreases				Value at the end of the period	Net – impact on the income statement
			Recognised during the period	Other	Derecognition of assets and settlement	Reversed during the period	Currency translation differences	Other
Investment securities available for sale	23	23,243	16,183	-	5,536	-	3	432	33,455	(16,183)
Debt securities available for sale		5,536	3,728	-	5,536	-	-	432	3,296	(3,728)
Equity securities		17,707	12,455	-	-	-	3	-	30,159	(12,455)
Amounts due from banks	17	29,382	-	-	-	5	-	794	28,583	5
Loans and advances to customers measured at amortised cost	22	6,776,265	6,434, 839	2,074	1,775,811	4,406,501	15,770	364,316	6,650,780	(2,028,338)
Non-financial sector		6,606,755	6,378,377	1,806	1,770,829	4,363,011	14,818	337,234	6,501,046	(2,015,366)
corporate loans		3,458,562	3,491 446	1,806	1,149,355	2,183,195	11,621	278,291	3,329,352	(1,308,251)
consumer loans		1,431,689	1,561,370	-	425,117	1,148,890	624	5,079	1,413,349	(412,480)
housing loans		1,714,698	1,300,280	-	196,357	1,030,926	2,573	53,864	1,731,258	(269,354)
debt securities		1,806	25,281	-	-	-	-	-	27,087	(25,281)
Financial sector		25,376	9,051	80	-	949	952	27,082	5,524	(8,102)
corporate loans		25,376	9,051	80	-	949	952	27,082	5,524	(8,102)
Public sector		21,990	-	188	-	10,651	-	-	11,527	10,651
corporate loans		19,640	-	188	-	9,279	-	-	10,549	9,279
debt securities		2,350	-	-	-	1,372	-	-	978	1,372
Finance lease receivables		122,144	47,411	-	4,982	31,890	-	-	132,683	(15,521)
Non-current assets held for sale	26	2,906	1,634	363,443	963	-	-	1,680	365,340	(1,634)
Tangible fixed assets	29	13,943	790	299	1,932	330	383	303	12,084	(460)
Intangible assets	28	142,313	11,021	-	-	-	9	314	153,011	(11,021)
Investments in associates and joint ventures	25	113,226	7,617	-	-	4,311	-	-	116,532	(3,306)
Inventories	27	31,504	23,460	-	1,136	23	-	-	53,805	(23,437)
Other receivables		145,043	80,742	1,838	23,883	39,069	127	5,792	158,752	(41,673)
Provision for legal claims, loan commitments and guarantees granted	38	233,682	265,311	1,957	318	349,010	19	-	151,603	83,699
Provision for future liabilities		11,961	5,262	-	549	9,729	-	-	6,945	4,467
Total		7,523,468	6,846,859	369,611	1,810,128	4,808,978	16,311	373,631	7,730,890	(2,037,881)

net_impairment_allowance_write-downs_and_provisions_2.xlsx