Impairment losses on assets
- Impairment losses arising from possible insolvency of debtors (art. 13.1 LIS) not affected by article 11.12 or TD 33.1 of the LIS
- Impairment losses arising from possible insolvencies of debtors (art. 13.1 LIS) and provisions and expenses (articles 14.1 and 14.2 LIS) referred to in article 11.12 and DT 33.1 of the LIS
- Impairment losses on fixed assets, property investments and intangible assets, including goodwill
- Impairment losses on securities representing shares in capital or equity
- Impairment losses on debt securities