Table 11.1.b Impairment, Impairment on financial and non-financial assets Accumulated impairment
040
(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) IAS 28.40-43 060  
  Subsidiaries IAS 28.40-43 070  
Joint ventures IAS 28.40-43 080  
Associates IAS 28.40-43 090  
Impairment or (-) reversal of impairment on non-financial assets IAS 36.126(a),(b) 100  
  Property, plant and equipment IAS 16.73( e) (v-vi) 110  
Investment properties IAS 40.79 (d) (v) 120  
Goodwill IAS 36.10 b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d) (v) 130  
Other intangible assets IAS 38.118 ( e) (iv) (v) 140  
TOTAL   150