EBU Single Rulebook Q&A 2 September 2013 2013_200 Financial assets impairment

Where should be reported in the financial reporting forms F 04.04 and F 07.00 the allowances related to individually insignificant financial assets which were not assessed for impairment on individual basis (following the option of IAS 39.64), but were found collectively impaired? F 04.04 and FIN 07.