AEG 21604 G Manual do Utilizador descarregar pdf (Página 331)

F-90

The amount of the allowance for doubtful receivables reflects both the customers' ability to honour their debts

and the age of the debts in question. The Group establishes a bad debt allowance procedure that foresees provi-

sioning for each specific case. As soon as individual trade accounts receivable can no longer be collected in the

normal way and are expected to result in a loss, they are designated as doubtful trade accounts receivable and

valued at the expected collectible amounts. They are written off when they are deemed to be uncollectible be-

cause of bankruptcy or other forms of receivership of the debtors.

The allowance for the risk of non collection of trade accounts receivable takes into account credit-risk concentra-

tion, collective debt risk based on average historical losses, and specific circumstances such as serious adverse

economic conditions in a specific country.

An impairment loss in respect of a financial asset measured at amortised cost is calculated as the difference be-

tween its carrying amount and the present value of the estimated future cash flows discounted at the assets origi-

nal effective interest rate. Losses are recognised in profit or loss and reflected in an allowance account against

receivables. Interest on the impaired asset continues to be recognised through the unwinding of the discount.

When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is

reversed through profit or loss.

Non-financial assets

The carrying amounts of the Group's non-financial assets are reviewed at each reporting date to determine

whether there is any indication of impairment. If any such indication exists, then the asset's recoverable amount

is estimated. For goodwill, and intangible assets that have indefinite useful lives or that are not yet available for

use, the recoverable amount is estimated each year at the same time.

The recoverable amount of an asset or cash-generating unit is the greater of its value in use and its fair value less

costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using

a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific

to the asset. For the purpose of impairment testing, assets that cannot be tested individually are grouped together

into the smallest group of assets that generates cash inflows from continuing use that are largely independent of

the cash inflows of other assets or groups of assets (the "cash-generating unit, or CGU"). Subject to an operating

segment ceiling test, for the purposes of goodwill impairment testing, CGUs to which goodwill has been allo-

cated are aggregated so that the level at which impairment is tested reflects the lowest level at which goodwill is

monitored for internal reporting purposes. Goodwill acquired in a business combination is allocated to groups of

CGUs that are expected to benefit from the synergies of the combination.

The Group's corporate assets do not generate separate cash inflows. If there is an indication that a corporate asset

may be impaired, then the recoverable amount is determined for the CGU to which the corporate asset belongs.

An impairment loss is recognised if the carrying amount of an asset or its CGU exceeds its estimated recoverable

amount. Impairment losses are recognised in profit or loss. Impairment losses recognised in respect of CGUs are

allocated first to reduce the carrying amount of any goodwill allocated to the units, and then to reduce the carry-

ing amounts of the other assets in the unit (group of units) on a pro rata basis.

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AEG 21604 G Manual do Utilizador Página 331