IFRS Disclosure Guide
41. Notes - Impairment of assets
Disclosure of impairment of assets
Disclosure of impairment loss and reversal of impairment loss
| Classes of assetsnone | ||||||||
| Property, plant and equipmentnone | Intangible assets other than goodwillnone | Right-of-use assetsnone | Exploration and evaluation assetsnone | Goodwillnone | Investments accounted for using equity methodnone | Non-current assets or disposal groups classified as held for salenone | Other impaired assetsnone | |
| For the year 2025: | ||||||||
| Impairment loss recognised in profit or loss | ||||||||
| Reversal of impairment loss recognised in profit or loss | ||||||||
| Impairment loss recognised in other comprehensive income | ||||||||
| Reversal of impairment loss recognised in other comprehensive income | ||||||||
Classes of assets:
- Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included
- Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit
| Individual assets or cash-generating unitsnone | |
| Total for all individual assets or cash-generating unitsnone | |
| For the year 2025: | |
| Impairment loss | |
| Reversal of impairment loss | |
| Description of valuation techniques used to measure fair value less costs of disposal | |
| Valuation techniques used to measure fair value less costs of disposal | other |
| Level of fair value hierarchy within which fair value measurement is categorised | other |
| At 31.12.2025: | |
| Recoverable amount of asset or cash-generating unit | |
| For the year 2025: | |
| Information whether recoverable amount of asset is fair value less costs of disposal or value in use | |
| Recoverable amount of asset is fair value less costs of disposal or value in use | other |
| At 31.12.2025: | |
| other | |
| Discount rate used in previous measurement of fair value less costs of disposal | other |
| Discount rate used in current estimate of value in use | other |
| Discount rate used in previous estimate of value in use | other |
Individual assets or cash-generating units:
- Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses
- Description of nature of individual asset
- Description of reportable segment to which individual asset belongs
- Description of cash-generating unit
- Description of key assumptions on which management has based determination of fair value less costs of disposal
- Description of current and former way of aggregating assets
- Description of reasons for changing way cash-generating unit is identified
- Description of change in valuation technique used to measure fair value less costs of disposal
- Description of reasons for change in valuation technique used to measure fair value less costs of disposal
Disclosure of impairment loss recognised or reversed for cash-generating unit
| Individual assets or cash-generating unitsnone | Classes of assetsnone | Segmentsnone | ||||||||
| Total for all individual assets or cash-generating unitsnone | Property, plant and equipmentnone | Intangible assets other than goodwillnone | Right-of-use assetsnone | Exploration and evaluation assetsnone | Goodwillnone | Investments accounted for using equity methodnone | Non-current assets or disposal groups classified as held for salenone | Other impaired assetsnone | Reportable segmentsnone | |
| For the year 2025: | ||||||||||
| Impairment loss | ||||||||||
| Reversal of impairment loss | ||||||||||
| 31.12.2025 | |
|---|---|
| Unallocated goodwill |
Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses
Explanation of main classes of assets affected by impairment losses or reversals of impairment losses
Explanation of goodwill not allocated to cash-generating unit
Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant
Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant
Explanation of main classes of assets affected by impairment losses or reversals of impairment losses
Explanation of goodwill not allocated to cash-generating unit
Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant
Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant
Disclosure of information for cash-generating units
| Cash-generating unitsnone | ||
| Total for all cash-generating unitsnone | ||
| <Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant>total_for | Total for all cash-generating units{"AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember":1}total_for[] | |
| At 31.12.2025: | ||
| Goodwill | IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember_1t∑ | |
| Intangible assets with indefinite useful life | IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember_1t∑ | |
| For the year 2025: | ||
| Description of valuation techniques used to measure fair value less costs of disposal | ||
| Valuation techniques used to measure fair value less costs of disposal | other | IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember_1t∑other |
| Level of fair value hierarchy within which fair value measurement is categorised | other | IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember_1t∑other |
| At 31.12.2025: | ||
| Growth rate used to extrapolate cash flow projections | other | IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember_1t∑other |
| Discount rate applied to cash flow projections | other | IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember_1t∑other |
| Amount by which unit's recoverable amount exceeds its carrying amount | IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember_1t∑ | |
| X.X | IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember_1t∑X.X | |
Cash-generating units:
- Description of basis on which unit's recoverable amount has been determined
- Description of key assumptions on which management has based cash flow projections
- Description of key assumptions on which management has based determination of fair value less costs of disposal
- Description of management's approach to determining values assigned to key assumptions
- Description of change in valuation technique used to measure fair value less costs of disposal
- Description of reasons for change in valuation technique used to measure fair value less costs of disposal
- Explanation of period over which management has projected cash flows
- Description of justification for using growth rate that exceeds long-term average growth rate
- Explanation of value assigned to key assumption
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