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Section Annex V Part 2, 15.8 — Impairment on non-financial assets (16.7) Size 12 rows × 5 columns · 53 cells Release FINREP 4.4 validation 10 3 10 Template section · Annex V Part 2, 15.82 § · references §208 ‘Additions’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses. ‘Reversals’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in the recognition of net income. 4 §208i Impairment or reversal of impairment of investments in subsidiaries, joint ventures and associates accounted for using the equity method shall be reported under the ‘investing’ column of the template. 1 General definitions · Annex V Part 11 § §12 Unless specified otherwise in this Annex, FINREP templates shall be prepared using the prudential scope of consolidation in accordance with Section 2 of Chapter 2 of Title II of Part 1 CRR. Institutions shall account for their subsidiaries, joint ventures and associates using the same methods as for prudential consolidation: (a) institutions may be permitted or required to apply the equity method to investments in insurance and non-financial subsidiaries in accordance with Article 18(5)CRR; (b) institutions may be permitted to use the proportional consolidation method for financial subsidiaries in accordance with Article 18(2) CRR; (c) institutions may be required to use the proportional consolidation method for investment in joint ventures in accordance with Article 18(4) CRR. 4 Other Annex V paragraphs1 § §186 4 Other acts6 IFRS/IAS
IAS 16 73(e)(v), 73(e)(vi) 1 IAS 28 3, 40, 41, 41A, 41B, 41C, 42, 43 3 IAS 36 10b, 124, 126(a), 126(b), 88, 89, 90, 91–95, 96, 97, 98, 99 3 IAS 40 79(d)(v) 1 IFRS 10 Appendix A 1 IFRS 3 B67(d)(v) 1 Showing references for nGAAP (BAD).
Template section · Annex V Part 2, 15.81 § · references §208 ‘Additions’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses. ‘Reversals’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in the recognition of net income. 4 Other Annex V paragraphs1 § §186 4 Other acts1 Showing references for nGAAP (IFRS-compatible).
Template section · Annex V Part 2, 15.82 § · references §208 ‘Additions’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses. ‘Reversals’ shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in the recognition of net income. 4 §208i Impairment or reversal of impairment of investments in subsidiaries, joint ventures and associates accounted for using the equity method shall be reported under the ‘investing’ column of the template. 1 General definitions · Annex V Part 11 § §12 Unless specified otherwise in this Annex, FINREP templates shall be prepared using the prudential scope of consolidation in accordance with Section 2 of Chapter 2 of Title II of Part 1 CRR. Institutions shall account for their subsidiaries, joint ventures and associates using the same methods as for prudential consolidation: (a) institutions may be permitted or required to apply the equity method to investments in insurance and non-financial subsidiaries in accordance with Article 18(5)CRR; (b) institutions may be permitted to use the proportional consolidation method for financial subsidiaries in accordance with Article 18(2) CRR; (c) institutions may be required to use the proportional consolidation method for investment in joint ventures in accordance with Article 18(4) CRR. 4 Other Annex V paragraphs1 § §186 4 Other acts6 IFRS/IAS
IAS 16 73(e)(v), 73(e)(vi) 1 IAS 28 3, 40, 41, 41A, 41B, 41C, 42, 43 3 IAS 36 10b, 124, 126(a), 126(b), 88, 89, 90, 91–95, 96, 97, 98, 99 3 IAS 40 79(d)(v) 1 IFRS 10 Appendix A 1 IFRS 3 B67(d)(v) 1 17 This template is checked by 17 rules : 13 within F 16.07.1, 4 tying it to other templates.
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