RepMap
FINREP 4.2.1validation

Releases (DPM and templates)

Annex V text editions

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 16.07 Impairment on financial and non-financial assets

View options DPM tags · colour the grid · rules · accounting basis

DPM tags dimensions and members of the cells, from DPM 2.0 · families: curated proposal

InstrumentIncome or expenses · Assets · Equity instruments · +7

CounterpartyAssociates · Joint ventures · Subsidiaries

MetricCurrent period · Accumulated · Additions · +3

Accounting portfolioOther than classified as held for sale · Investments in subsidiaries, joint ventures and associates · Cost model

Financial statementsImpairment or reversal · Tangible assets · Intangible assets other than Goodwill · +2

Row