Carrying amount as Allocated Carrying amount remeasured impairment loss after allocation of immediately before impairment loss classification as held for sale CU CU CU Goodwill 1,500 (1,500) 0 Property, plant and equipment (carried at revalued amounts) 4,000 (165) 3,835 Property, plant and equipment (carried at cost) 5,700 (235) 5,465 Inventory 2,200 2,200 – Investments in equity instruments 1,500 1,500 – Total 14,900 (1,900) 13,000 IGA10 The table in Example 12 is amended to read as follows: Carrying amount after classification as held for sale Disposal Disposal group I: group II: CU CU Property, plant and equipment 4,900 1,700 Investments in equity instruments 1,400(a) – Liabilities (2,400) (900) Net carrying amount of disposal group 3,900 800 An amount of CU400 relating to these assets has been recognised in other comprehensive income and accumulated in equity.
Carrying amount as remeasured immediately before classification as held for sale Allocated impairment loss Carrying amount after allocation of impairment loss CU CU CU Goodwill 1,500 (1,500) 0 Property, plant and equipment (carried at revalued amounts) 4,000 (165) 3,835 Property, plant and equipment (carried at cost) 5,700 (235) 5,465 Inventory 2,200 – 2,200 Investments in equity instruments 1,500 – 1,500 Total 14,900 (1,900) 13,000 IGA10 The table in Example 12 is amended to read as follows: Carrying amount after classification as held for sale Disposal group I: CU Disposal group II: CU Property, plant and equipment 4,900 1,700 Investments in equity instruments 1,400(a) – Liabilities (2,400) (900) Net carrying amount of disposal group 3,900 800 An amount of CU400 relating to these assets has been recognised in other comprehensive income and accumulated in equity.
78218_IFRS_9_FI_Hedge_Accounting_IG_FINAL.docx