# 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), Division 16.7: Impairment on financial and non-financial assets

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

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

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/16/division/16.7 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-16/division-16.7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.