AEG 21604 G Manual de usuario descargar pdf (Pagina 333)

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An impairment loss in respect of goodwill is not reversed. In respect of other assets, impairment losses recog-

nised in prior periods are assessed at each reporting date for any indications that the loss has decreased or no

longer exists. An impairment loss is reversed if there has been a change in the estimates used to determine the

recoverable amount. An impairment loss is reversed only to the extent that the asset's carrying amount does not

exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impair-

ment loss had been recognised.

Non-current assets held for sale

Non-current assets, or disposal groups comprising assets and liabilities, that are expected to be recovered primar-

ily through sale rather than through continuing use, are classified as held for sale. Immediately before classifica-

tion as held for sale, the assets, or components of a disposal group, are re-measured in accordance with the

Group's accounting policies. Thereafter generally the assets, or disposal group, are measured at the lower of their

carrying amount and fair value less cost to sell. Any impairment loss on a disposal group first is allocated to

goodwill, and then to remaining assets and liabilities on pro rata basis, except that no loss is allocated to invento-

ries, financial assets, deferred tax assets, employee benefit assets, investment property and biological assets,

which continue to be measured in accordance with the Group's accounting policies. Impairment losses on initial

classification as held for sale and subsequent gains or losses on re-measurement are recognised in profit or loss.

Gains are not recognised in excess of any cumulative impairment loss.

j) Employee benefits

Defined contribution plans

A defined contribution plan is a post-employment benefit plan under which an entity pays fixed contributions

into a separate entity and will have no legal or constructive obligation to pay further amounts. Obligations for

contributions to defined contribution pension plans are recognised as an employee benefit expense in profit or

loss in the periods during which services are rendered by employees. Prepaid contributions are recognised as an

asset to the extent that a cash refund or a reduction in future payments is available. Contributions to a defined

contribution plan that is due more than 12 months after the end of the period in which the employees render the

service are discounted to their present value.

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AEG 21604 G Manual de usuario Pagina 333

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AEG 21604 G Manual de usuario Pagina 333

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