Annual report 2006 - Dexia.com

11.12. IMPAIRMENT ON LOANS AND PROVISIONS FOR CREDIT COMMITMENTS
COLLECTIVE IMPAIRMENT Dec. 31, 2005 Dec. 31, 2006
Allowances Write backs Total Allowances Write backs Total
Loans (175) 175 0 (86) 73 (13)
Credit enhancement (collective reserve) (6) 0 (6) (18) 0 (18)
TOTAL (181) 175 (6) (104) 73 (31)
SPECIFIC IMPAIRMENT Dec. 31, 2005
Allowances Write backs Losses Recoveries Total
Due from banks 0 1 0 0 1
Loans to customers (205) 193 (22) 2 (32)
Other receivables (1) (1) 1 0 0 0
Commitments (8) 8 0 0 0
Credit enhancement (specific reserve) (24) 10 (1) 0 (15)
TOTAL (238) 213 (23) 2 (46)
RAPPORT DE GESTION
SPECIFIC IMPAIRMENT Dec. 31, 2006
Allowances Write backs Losses Recoveries Total
Due from banks 0 0 0 0 0
Loans to customers (176) 163 (61) 22 (52)
Other receivables (1) (1) 0 0 0 (1)
Commitments (51) 12 0 0 (39)
Credit enhancement (specific reserve) (5) 6 (2) 0 (1)
TOTAL (233) 181 (63) 22 (93)
(1) Is published in heading XIV. of the Assets.
11.13. IMPAIRMENTS ON TANGIBLE AND INTANGIBLE FIXED ASSETS
Dec. 31, 2005 Dec. 31, 2006
Impairment on investment property 0 0
Impairment on property plant and equipment 1 1
Impairment on other tangible assets 0 0
Impairment on assets held for sale (1) (1)
Impairment on long-term construction contracts 0 0
Impairment of intangible assets 0 0
CONSOLIDATED
FINANCIAL STATEMENTS
COMPTES SOCIAUX
TOTAL 0 0
Impairments are recorded when the criterias are met. A review of the market and sale’s conditions are performed on a regular
basis, at least once a year. If the expected loss on sale is lower than the existing impairment, a reversal of impairment is
recorded.
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