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Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at
each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or
loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually
significant, are assessed individually for impairment. Other financial assets are either assessed individually or
grouped on the basis of similar credit risk characteristics.
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