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| 17 | Examples of the kinds of disclosures that are required by paragraph 16 are set out below. Individual standards and interpretations provide guidance regarding disclosures for many of these items: (a) the write-down of inventories to net realisable value and the reversal of such a write-down; (b) recognition of a loss from the impairment of property, plant and equipment, intangible assets, or other assets, and the reversal of such an impairment loss; (c) the reversal of any provisions for the costs of restructuring; (d) acquisitions and disposals of items of property, plant and equipment; (e) commitments for the purchase of property, plant and equipment; (f) litigation settlements; (g) corrections of prior period errors; (h) [deleted] (i) any loan default or breach of a loan agreement that has not been remedied on or before the balance sheet date; and (j) related party transactions.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.