Table 11.1.b Impairment, Impairment on financial and non-financial assets |
Accumulated impairment |
040 |
(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 |
|
|