(i)

the reconciliation of changes in the specific and general credit risk adjustments for impaired exposures, shown separately. The information shall comprise: a description of the type of specific and general credit risk adjustments; the opening balances; the amounts taken against the credit risk adjustments during the reporting period; the amounts set aside or reversed for estimated probable losses on exposures during the reporting period, any other adjustments including those determined by exchange rate differences, business combinations, acquisitions and disposals of subsidiaries, and transfers between credit risk adjustments; the closing balances.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.