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IFRS Disclosure Guide

43. Notes - Impairment of assets

Disclosure of impairment of assets


Disclosure of impairment loss and reversal of impairment loss
 
Classes of assetsnone
Property, plant and equipmentnoneIntangible assets other than goodwillnoneExploration and evaluation assetsnoneGoodwillnoneInvestments accounted for using equity methodnoneNon-current assets or disposal groups classified as held for salenoneOther impaired assetsnone
For the year 2017: 
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 unitsnone
For the year 2017: 
Impairment loss 
Reversal of impairment loss 
At 31.12.2017: 
Recoverable amount of asset or cash-generating unit 
Discount rate used in current measurement of fair value less costs of disposalX.X%
Discount rate used in previous measurement of fair value less costs of disposalX.X%
Discount rate used in current estimate of value in useX.X%
Discount rate used in previous estimate of value in useX.X%

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


Explanation of impairment loss recognised or reversed


Disclosure of impairment loss recognised or reversed
 
Individual assets or cash-generating unitsnoneClasses of assetsnoneSegmentsnone
Individual assets or cash-generating unitsnoneProperty, plant and equipmentnoneIntangible assets other than goodwillnoneExploration and evaluation assetsnoneGoodwillnoneInvestments accounted for using equity methodnoneNon-current assets or disposal groups classified as held for salenoneOther impaired assetsnoneReportable segmentsnone
For the year 2017: 
Impairment loss         
Reversal of impairment loss         
 31.12.2017
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

Disclosure of information for cash-generating units
 
Cash-generating unitsnone
Cash-generating unitsnone
Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significantnone
At 31.12.2017: 
Goodwill 
Intangible assets with indefinite useful life 
Growth rate used to extrapolate cash flow projectionsX.X%
Discount rate applied to cash flow projectionsX.X%
Amount by which unit's recoverable amount exceeds its carrying amount 
Amount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amountX.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

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