# Commission Regulation (EC) No 610/2007 of 1 June 2007 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 10 (Text with EEA relevance), Division 6

Extent: E+W+S+N.I.

IAS 39 paragraph 66 requires that impairment losses for financial assets carried at cost (such as an impairment loss on an unquoted equity instrument that is not carried at fair value because its fair value cannot be reliably measured) should not be reversed.

---
Source: https://www.legislation.gov.uk/eur/2007/610/annex/division/IFRIC/division/3/division/6 (the official version)
Page: https://openlegislation.uk/eu-regulation-2007-610/annex/division-IFRIC/division-3/division-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.