The document outlines the impairment and derecognition of financial assets and liabilities. It details the process for recognizing impairment losses on financial assets carried at amortized cost, the conditions for derecognizing financial assets, and the initial and subsequent measurement of financial liabilities. It also covers the derecognition of financial liabilities when obligations are paid, canceled, or replaced.
documents/vol00010-efta01367199-pdf.pdf
{"document_type":"financial","document_subtype":"financial statement","key_organizations":["Energía Edlica"],"reference_numbers":["F-450"]}