Annex V · Part 2 › 15 Breakdown of selected statement of profit or loss items (16) › 15.8 Impairment on non-financial assets (16.7)
15.8 Impairment on non-financial assets (16.7)
1 paragraph · official text, verbatim
‘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.