{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-16/division-16.7",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-16/division-16.7.json",
  "legislation": "eur/2016/1702",
  "legislation_title": "Commission Implementing Regulation (EU) 2016/1702 of 18 August 2016 amending Implementing Regulation (EU) No 680/2014 as regards templates and instructions (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-1702",
  "path": "annex/III/division/16/division/16.7",
  "kind": "division",
  "number": "16.7",
  "heading": "Impairment on financial and non-financial assets",
  "text": "Current period\nReferences\nAdditions Annex V.Part 2.102\nReversals Annex V.Part 2.102\nTotal\nAccumulated impairment\n010\n020\n030\n040\n010\nImpairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss\nIFRS 7.20(e)\n020\nFinancial assets measured at cost\nIFRS 7.20(e); IAS 39.66\n030\nAvailable-for-sale financial assets\nIFRS 7.20(e); IAS 39.67-70\n040\nLoans and receivables\nIFRS 7.20(e); IAS 39.63-65\n050\nHeld-to-maturity investments\nIFRS 7.20(e); IAS 39.63-65\n060\nImpairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates\nIAS 28.40-43\n070\nSubsidiaries\nIFRS 10 Appendix A\n080\nJoint ventures\nIAS 28.3\n090\nAssociates\nIAS 28.3\n100\nImpairment or (-) reversal of impairment on non-financial assets\nIAS 36.126(a),(b)\n110\nProperty, plant and equipment\nIAS 16.73(e)(v-vi)\n120\nInvestment properties\nIAS 40.79(d)(v)\n130\nGoodwill\nIAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)\n140\nOther intangible assets\nIAS 38.118(e)(iv)(v)\n145\nOther\nIAS 36.126(a),(b)\n150\nTOTAL\n160\nInterest income on impaired financial assets accrued\nIFRS 7.20(d); IAS 39.AG 93",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/16/division/16.7",
    "retrieved_at": "2026-11-01T14:45:32.881051+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}