Table 11.1.a Impairment, Impairment on financial and non-financial assets |
Current period |
Additions |
Reversals |
Total |
010 |
020 |
030 |
Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss |
IFRS 7.20( e) |
010 |
|
|
|
|
Financial assets measured at cost [unquoted equity and related derivatives] |
IFRS 7.20( e); IAS 39.66 |
020 |
|
|
|
Available-for-sale financial assets |
IFRS 7.20( e); IAS 39.67-70 |
030 |
|
|
|
Loans and receivables |
IFRS 7.20( e); IAS 39.63-65 |
040 |
|
|
|
Held-to-maturity investments |
IFRS 7.20( e); IAS 39.63-65 |
050 |
|
|
|
(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) |
IAS 28.40-43 |
060 |
|
|
|
|
Subsidiaries |
IAS 28.40-43 |
070 |
|
|
|
Joint ventures |
IAS 28.40-43 |
080 |
|
|
|
Associates |
IAS 28.40-43 |
090 |
|
|
|
Impairment or (-) reversal of impairment on non-financial assets |
IAS 36.126(a),(b) |
100 |
|
|
|
|
Property, plant and equipment |
IAS 16.73( e) (v-vi) |
110 |
|
|
|
Investment properties |
IAS 40.79 (d) (v) |
120 |
|
|
|
Goodwill |
IAS 36.10 b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d) (v) |
130 |
|
|
|
Other intangible assets |
IAS 38.118 ( e) (iv) (v) |
140 |
|
|
|
TOTAL |
|
150 |
|
|
|
Interest income on impaired financial assets accrued |
IFRS 7.20 (d); IAS 39.AG 93 |
160 |
|
|
|
|