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 2024: | ||||||||
| 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 | ||
| <Individual assets or cash-generating units>total_for | Entity's total for individual assets or cash-generating units{"IndividualAssetsOrCashgeneratingUnitsMember":1}total_for[] | |
| For the year 2024: | ||
| Impairment loss | EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember_1t∑ | |
| Reversal of impairment loss | EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember_1t∑ | |
| At 31.12.2024: | ||
| Recoverable amount of asset or cash-generating unit | EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember_1t∑ | |
| Discount rate used in current measurement of fair value less costs of disposal | other | EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember_1t∑other |
| Discount rate used in previous measurement of fair value less costs of disposal | other | EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember_1t∑other |
| Discount rate used in current estimate of value in use | other | EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember_1t∑other |
| Discount rate used in previous estimate of value in use | other | EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember_1t∑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 current and former way of aggregating assets
- Description of reasons for changing way cash-generating unit is identified
- Information whether recoverable amount of asset is fair value less costs of disposal or value in use
- Description of level of fair value hierarchy within which fair value measurement is categorised
- Description of valuation techniques used to measure fair value less costs of disposal
- 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
- Description of key assumptions on which management has based determination of 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 | |||||||||
| <Individual assets or cash-generating units>total_for | Entity's total for individual assets or cash-generating units{"IndividualAssetsOrCashgeneratingUnitsMember":1}total_for[] | 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 2024: | |||||||||||
| Impairment loss | EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember_2t∑ | ||||||||||
| Reversal of impairment loss | EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember_2t∑ | ||||||||||
| 31.12.2024 | |
|---|---|
| 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 | ||
| Cash-generating unitsnone | Entity's total for cash-generating units{"AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember":1}total_for[] | |
| <Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant>total_for | ||
| At 31.12.2024: | ||
| Goodwill | EntitysTotalForCashgeneratingUnitsMember_1t∑ | |
| Intangible assets with indefinite useful life | EntitysTotalForCashgeneratingUnitsMember_1t∑ | |
| Growth rate used to extrapolate cash flow projections | other | EntitysTotalForCashgeneratingUnitsMember_1t∑other |
| Discount rate applied to cash flow projections | other | EntitysTotalForCashgeneratingUnitsMember_1t∑other |
| Amount by which unit's recoverable amount exceeds its carrying amount | EntitysTotalForCashgeneratingUnitsMember_1t∑ | |
| Amount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amount | X.X | EntitysTotalForCashgeneratingUnitsMember_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 management's approach to determining values assigned to key assumptions
- Description of level of fair value hierarchy within which fair value measurement is categorised
- Explanation of period over which management has projected cash flows
- Description of valuation techniques used to measure fair value less costs of disposal
- Description of change in valuation technique used to measure fair value less costs of disposal
- Description of justification for using growth rate that exceeds long-term average growth rate
- Description of reasons for change in valuation technique used to measure fair value less costs of disposal
- Description of key assumptions on which management has based determination of fair value less costs of disposal
- Explanation of value assigned to key assumption
International Financial Reporting Tool (IFRT)
Prepare our perfect financial statements according to IFRS requirements!
Read more about the reporting tool, or launch it now. it's FREE!