write-downs
as defined in Regulation (EC) No 24/2009 of the European Central Bank of 19 December 2008…
Write-offs/write-downs are defined as the impact of changes in the value of loans recorded on the balance sheet that are caused by the application of write-offs/write-downs of loans. Write-offs/write-downs recognised at the time a loan is sold or transferred to a third party are also included, where identifiable.