Division 16.7 Impairment on financial and non-financial assets
United Kingdom
| Current period | ||||||
|---|---|---|---|---|---|---|
| References | Additions Annex V.Part 2.102 | Reversals Annex V.Part 2.102 | Total | Accumulated impairment | ||
| 010 | 020 | 030 | 040 | |||
| 010 | Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss | IFRS 7.20(e) | ||||
| 020 | Financial assets measured at cost | IFRS 7.20(e); IAS 39.66 | ||||
| 030 | Available-for-sale financial assets | IFRS 7.20(e); IAS 39.67-70 | ||||
| 040 | Loans and receivables | IFRS 7.20(e); IAS 39.63-65 | ||||
| 050 | Held-to-maturity investments | IFRS 7.20(e); IAS 39.63-65 | ||||
| 060 | Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates | 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 | IAS 16.73(e)(v-vi) | ||||
| 120 | Investment properties | IAS 40.79(d)(v) | ||||
| 130 | Goodwill | IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v) | ||||
| 140 | Other intangible assets | IAS 38.118(e)(iv)(v) | ||||
| 145 | Other | IAS 36.126(a),(b) | ||||
| 150 | TOTAL | |||||
| 160 | Interest income on impaired financial assets accrued | IFRS 7.20(d); IAS 39.AG 93 | ||||