A release is the EBA package of templates and rules. A variant is an alternative set of templates inside a release (IFRS 18 replaces some IAS 1 templates). Annex V editions are versions of the instruction text.
F 16.07Impairment on financial and non-financial assets
DPM tagsdimensions and members of the cells, from DPM 2.0 · families: curated proposal
InstrumentIncome or expenses · Assets · Equity instruments · +7CounterpartyAssociates · Joint ventures · SubsidiariesMetricCurrent period · Accumulated · Additions · +3Accounting portfolioOther than classified as held for sale · Investments in subsidiaries, joint ventures and associates · Cost modelFinancial statementsImpairment or reversal · Tangible assets · Intangible assets other than Goodwill · +2
Colour byRulesRules per cell1–23–45–89–12>12not reported