Annual report 2010 - Dexia.com

Notes to the consolidated financial statements11.12. Impairment on loans and provisions for credit commitmentsCollective impairment 31/12/09 31/12/10Allowances Reversal Total Allowances Reversal TotalLoans (416) 412 (5) (331) 500 170Total (416) 412 (5) (331) 500 170Specific impairment 31/12/0911.13. Impairment on tangible and intangible assetsAllowances Reversals Losses Recoveries TotalLoans and advances due from banks 0 93 (6) 0 87Loans and advances to customers (1,037) 272 (93) 9 (850)Other receivables (1) (9) 2 0 0 (7)Commitments (58) 8 0 0 (49)Credit enhancement (specific reserve) (272) 0 0 0 (272)Total (1,376) 376 (99) 9 (1,091)(1) Is published in heading XII. of the Assets.Specific impairment 31/12/10Allowances Reversals Losses Recoveries TotalLoans and advances due from banks (18) 1 0 0 (17)Loans and advances to customers (1,056) 455 (221) 13 (809)Other receivables (1) (1) 47 (34) 0 13Commitments (9) 11 0 0 2Total (1,084) 514 (254) 13 (811)(1) Is published in heading XII. of the Assets.31/12/09 31/12/10Impairment on investment property (1) (51) (1)Impairment on other tangible assets 1 0Impairment on assets held for sale 0 1Impairment on intangible assets (1) (1)Total (51) (1)(1) 2009: impairment on investment property by Pupa Gayrimenkul Kiralama ( EUR -50 million).Impairments are recorded when the criteria are met. A review of the market and sale’s conditions are performed on a regularbasis, at least once a year. If the expected loss on sale is lower than the existing impairment, a reversal of impairment isrecorded.Management reportConsolidatedfinancial statementsAdditional information Annual financial statementsAnnual report 2010 Dexia201