Losses for depreciation of value of equity elements
- 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 (articles14.1 and 14.2 LIS) referred to in Article 11.12 and DT 33ª.1 of the LIS
- Impairment losses on fixed assets, property investments and intangible assets, including goodwill
- Impairment losses on equity securities
- Impairment losses on debt securities