Table 11.1.a Impairment, Impairment on financial and non-financial assets Current period
Additions Reversals Total
010 020 030
Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss IFRS 7.20( e) 010       
  Financial assets measured at cost [unquoted equity and related derivatives] IFRS 7.20( e); IAS 39.66 020        
Available-for-sale financial assets IFRS 7.20( e); IAS 39.67-70 030       
Loans and receivables IFRS 7.20( e); IAS 39.63-65 040       
Held-to-maturity investments IFRS 7.20( e); IAS 39.63-65 050       
(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       
Interest income on impaired financial assets accrued IFRS 7.20 (d); IAS 39.AG 93 160