| Concept Guidance: |
This is the value for the impairment charged to profit and loss in respect of impairment losses on financial assets not measured at fair value through profit or loss, as determined in accordance with Australian Accounting Standards.
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| Form-Specifc Guidance: |
Impairment expenses incurred on interest-earning assets by the ADI or RFC.
Exclude:
· impairment of information technology equipment.
· impairment of other intangible assets.
· impairment of all other non-interest earning assets.
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