Division 52 F1

Under national GAAP based on BAD ‘ Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit and loss ’ shall include all allowances and reversal of allowances of financial instruments measured at cost based methods due to the change in creditworthiness of the debtor or issuer, as well as, depending on the specifications of the national GAAP, the allowances due to the impairment of financial instruments measured at fair value through equity and other measurement methods, including LOCOM.