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C.) 1. The number of discounts recognized in the income account and in which income account they are recognized. 2. The number of impairment reversals
C.) 1. The number of discounts recognized in the income account and in which income account they are recognized. 2. The number of impairment reversals recognized in the income statement and in which income statement they are recognized. 3. Impairment losses of revalued assets are recorded directly in equity. 4. Reversals of impairment losses on revalued assets recognized directly in equity. 5. Balance sheet items affected by impairment or reversal of impairment loss. 6. Main asset classes affected by impairment losses or reversals of impairment losses. 7. Information about estimates used to determine the recoverable number of cash-generating units that contain goodwill or indefinite-lived intangible assets
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