EBU Single Rulebook Q&A 2 September 2013 2013_203 IFRS references of column 110 “Accumulated write-offs” of F 07.00 template

What is the meaning of the references to IAS 39 AG 84-92 provisions (related to impairment losses) in the column 110 of F 07.00 template? F 07.00 template requests the reporting of “Accumulated write-offs” in the column 110, column which includes, inter alia, references to IAS 39 AG 84-92 provisions (related to impairment losses). By correlating the provisions of para.