Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).
[F1References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||||
---|---|---|---|---|---|---|
Additions | Reversals | Accumulated impairment | ||||
Annex V.Part 2.208 | Annex V.Part 2.208 | |||||
010 | 020 | 040 | ||||
060 | Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates | BAD art 27.Vertical layout(13)-(14) | IAS 28.40-43 | |||
070 | Subsidiaries | IFRS 10 Appendix A | ||||
080 | Joint ventures | IAS 28.3 | ||||
090 | Associates | IAS 28.3 | ||||
100 | Impairment or (-) reversal of impairment on non-financial assets | IAS 36.126(a),(b) | ||||
110 | Property, plant and equipment | BAD art 27.Vertical layout(9) | IAS 16.73(e)(v-vi) | |||
120 | Investment properties | BAD art 27.Vertical layout(9) | IAS 40.79(d)(v) | |||
130 | Goodwill | BAD art 27.Vertical layout(9) | IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v) | |||
140 | Other intangible assets | BAD art 27.Vertical layout(9) | IAS 38.118(e)(iv)(v) | |||
145 | Other | IAS 36.126(a),(b) | ||||
150 | TOTAL | ] |