Impairment losses on loans and advances
Such impairment losses shall not be reversed.
Value added at factor costs is calculated gross as value adjustments (such as depreciation and impairment losses) are not subtracted.
(ba) impairment losses (including reversals of impairment losses or impairment gains) determined in accordance with Section 5.5 of AASB 9;
(ba) impairment losses (including reversals of impairment losses or impairment gains) determined in accordance with Section 5.5 of Ind AS 109;
(losses) Property valuation Property additions Revaluation (losses)/
Interim Financial Reporting and Impairment
IFRIC 10 Interim Financial Reporting and Impairment
IFRIC Interpretation 10 Interim Financial Reporting and Impairment
This item includes individual and collective allowances for impairment and loan losses (before write-offs/write-downs take place).
Imerys – Impairments, restructuring charges and other
Marginal note:Proceedings — loss of non-use value
Accumulated amortization and impairment losses January 1, 2015
determining expected credit losses, management should evaluate the
Fixed assets and other related impairments (4) (10) 5 27
Impairment and other charges 4.9 - 3.3 - 8.2 - 8.2
Impairment and other charges 11.7 - 6.8 - 18.5 - 18.5
Amortizations, depreciations and Provisions (3 135) (6 425)
The excess carrying value has been primarily assigned to goodwill.
Impairment losses for goodwill are never reversed.
Requêtes fréquentes français :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
Requêtes fréquentes anglais :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
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