F 16.07 Impairment on financial and non-financial assets IFRS 18 alternative available in this release: F 16.07.1 · see what changes, in track changes → · pairing from the index of Annex III (EBA Opinion 2026/07)
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Row 0009 Current period 0010 Additions 0020 Reversals 0040 Accumulated impairment 0060 Impairment or (-) reversal of impairment of investment in subsidiaries, joint ventures and associates 0070 Subsidiaries 0080 Joint ventures 0090 Associates 0100 Impairment or (-) reversal of impairment on non-financial assets 0110 Property, plant and equipment 0120 Investment properties 0130 Goodwill 0140 Other intangible assets 0145 Other 0150 Total
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Section Annex V Part 2, 15.8 — Impairment on non-financial assets (16.7) Size 11 rows × 3 columns · 32 cells Release FINREP 4.4 validation 8 2 8 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. 2 Other acts7 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 38 118(e)(iv), 118(e)(v) 1 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. 2 Other acts1 Showing references for nGAAP (IFRS-compatible).
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. 2 Other acts7 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 38 118(e)(iv), 118(e)(v) 1 IAS 40 79(d)(v) 1 IFRS 10 Appendix A 1 IFRS 3 B67(d)(v) 1 13 This template is checked by 13 rules : 10 within F 16.07, 3 tying it to other templates.
3 blocking (error) · 10 warning
Linked templatesrules 5 EBA Q&A that name this templatefinal first, newest first 2015_2143 final FINREP Template F 16.07 - Accumulated Impairment2014_975 final Reporting of Additions (c010) and Reversals (c020) in Table 16.72013_609 final Validation Rule2013_88 final FINREP - Contents of template 16.7 Impairment on financial and non-financial assets - Cancellation of the row 150 "impairment of other non-financial assets"2013_87 final FINREP - F16.7 Impairment on financial and non-financial assets - "Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates" (Rows 070 à 090)
Sources: DPM 2.0 database of the release shown above (template, rules); Annex I of Reg. 2024/3117 (references, verbatim); EBA instructions 4.2 (Annex V). Counts and links are derived.