Accounting policies
The accounting policies relating to the recognition of net impairment allowance and write-downs are discussed for the individual items in the notes indicated in the table below. Net impairment allowance and write-downs comprise impairment allowances and write-downs recorded and released.
Financial information
| NET IMPAIRMENT ALLOWANCES AND PROVISIONS | Note | 2017 | 2016 |
|---|---|---|---|
| Available-for-sale investment securities | 26 | (24) | (52) |
| Loans and advances to customers | 25 | (1 504) | (1 504) |
| Property, plant and equipment | 30 | (8) | 10 |
| Intangible assets | 30 | (1) | (4) |
| Investments in associates and joint ventures | 41 | (26) | (30) |
| Inventories | 3 | (3) | |
| Other receivables (other assets) | (37) | (48) | |
| Provision for legal claims, lending commitments and guarantees granted | 38 | (21) | 9 |
| Provision for future liabilities (other provisions) | 38 | (2) | (1) |
| Total | (1 620) | (1 623) |