Royal Bank of Scotland (RBS) has revealed an increase in commercial loan impairments for 2016.
It blamed oil and gas markets for a figure of £213m ($267m) last year, a rise of £131m from 2015.
Overall impairments were £478m, compared to releases of £727m in the previous 12 months.
The bank's net loss jumped to £5.24bn from £1.18bn year-on-year.
Commercial banking produced an operating profit of £1.27bn,
