Entity attribute accumulated impairment amount of the entity impaired instrument

Card of the entity attribute accumulated impairment amount of the entity impaired instrument

Name

accumulated impairment amount

Code

accumulated_impairment_amount

Comment

The amount of loss allowances that are held against or are allocated to the instrument on the reporting reference date. This data attribute applies to instruments subject to impairment under the applied accounting standard. Under IFRS, the accumulated impairment relates to the following amounts:
(i) Loss allowance at an amount equal to 12-month expected credit losses;
(ii) Loss allowance at an amount equal to lifetime expected credit losses.
Under GAAP, the accumulated impairment relates to the following amounts:
(i) Loss allowance at an amount equal to general allowances;
(ii) Loss allowance at an amount equal to specific allowances.

Data Type

Decimal (12,0)

Mandatory

Yes

Inherited From

<None>


Check of the entity attribute accumulated impairment amount of the entity impaired instrument

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