14. Net impairment allowance and write-downs

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 ALLOWANCE AND WRITE DOWNSNote20162015
    
Investment securities available for sale26(52.0)(57.8)
Loans and advances to customers25(1 503.6)(1 395.2)
Non-current assets held for sale28-(12.2)
Tangible fixed assets309.9(17.9)
Intangible assets30(4.1)(0.2)
Investments in associates and joint ventures41(30.3)18.9
Inventories29(3.0)-
Other receivables (other assets)31(47.9)(41.0)
Provision for legal claims, loan commitments and guarantees granted389.129.9
Provision for future liabilities (Other provisions)38(0.8)(0.4)
    
Total  (1 622.7) (1 475.9)