Table:
0
A
B
C
D
1
NOTE
2019
2018
2
Balance, January 1
(51)
(54)
3
Adoption of IFRS 9
–
(4)
4
Additions
(114)
(84)
5
Usage
103
91
6
Balance, December 31
10
(62)
(51)

Questions and formulas:
Question: What is the change in the amount for Usage in 2019?
Formula: C5-D5
Formula2: C5-D5
Level: Calculation
Question: What is the average amount of Usage in 2018 and 2019?
Formula: (C5+D5)/2
Formula2: (C5+D5)/2
Level: Calculation