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Crédit Agricole S.A.Update of the 2011 registration document - A035.4 Impairment deducted from financial assets(in millions of euros) 31/12/2011Loans and receivables to creditinstitutionsChange inscopeIncreasesReversalsand Translationutilisations adjustmentsOthermovements 30/06/2012568 - 4 (10) 8 - 570Loans and receivables to15,895 - 3,887 (3,128) 75 (25) 16,704customers (1)of which collective impairment 3,541 - 565 (405) 26 (21) 3,706Finance leases 542 - 165 (132) - 6 581Held-to-maturity financial assets (2) 57 - - (57) - - -Available-for-sale financial7,515 27 712 (5,528) 102 - 2,828assets (3)Other financial assets 125 - 12 (5) (5) - 127TOTAL IMPAIRMENTOF FINANCIAL ASSETS 24,702 27 4,780 (8,860) 180 (19) 20,810Changes in scope(2) Including €12 million relating to the entry into scope of CLAM Philadelphia, €65 million relating to the deconsolidation of Amundi AILtd and -€50 million relating to the disposal of BES Vida.Additions(1) Including €320 million on public-sector companies guaranteed by the Greek government (Hellenic Railways, Hellenic DefenseSystema and Athens Urban Transport) included in the final scope of the exchange offer, €314 million of country risk and businesssector provisions on Greece and €364 million relating to Agos assets.Reversals and utilisations(2) Including reversals mainly related to the exchange forming part of the Greek debt restructuring plan.Other movements(1) Including -€50 million relating to the adoption of IFRS 5 at BNI Madagascar, €17 million relating to the transfer of a litigationprovision to impairment of customer loans and €13 million relating to the early redemption of loans backed with swaps.(in millions of euros) 31/12/2010Change inscopeIncreasesReversalsandutilisationsTranslationadjustmentsOthermovements 31/12/2011Loans and receivables tocredit institutions 555 - 37 (40) 16 - 568Loans and receivables tocustomers (1) 13,709 71 4,977 (2,921) 51 8 15,895of which collectiveimpairment 3,250 19 461 (271) 74 8 3,541Finance leases (2) 309 - 454 (211) (1) (9) 542Held-to-maturity financialassets (3) - 745 (688) 57Available-for-sale financialassets (4) 1,656 (1) 5,625 (450) 7 678 7,515Other financial assets 133 1 97 (101) (5) - 125TOTAL IMPAIRMENTOF FINANCIAL ASSETS 16,362 71 11,935 (3,723) 68 (11) 24,702Changes in scope(1) The €71 million under “Changes in Scope” essentially includes Carispezia for €64 million and new branches with Cariparma for €7million.Depreciation charges(3) and (4) Including impairments on Greek government debt under the Greek bailout plan, which are recognised primarily in insurancebusinesses and partially offset by a reversal of provisions in insurance technical reserves recognised in liabilities.(4) The assessment of the need to record permanent impairment losses on equity securities classified as available-for-sale financialassets, beyond the impairment criteria defined in accounting policies and principles (i.e Note 1.3 of the 2011 Registration document)led to the recognition of €185 million in such losses (before applying the policyholder profit sharing mechanism specific to theinsurance business).Reversals and utilisations(4) Reversals and utilisations of provisions on available-for-sale financial assets essentially include full or partial sales of available-forsalesecurities or mutual funds.Other movements(1) Including €4 million of reclassifications to Assets at Crédit Agricole Leasing & Factoring.(2) Including mainly a transfer of €9.5 million to fixed assets at Crédit Agricole Leasing & Factoring.(3) Transfer from held-to-maturity to available-for-sale of -€688 million of sovereign debt in insurance activities.(4) Including mainly the transfer of €688 million of held-to-maturity to available-for-sale securities and -€18 million transferred betweenthe outstanding amount and the impairment of CA Vita securities portfolio.Page 166 sur 237