Articles
The Mandatory Reversal of Portfolio Impairment Losses and Possible Solutions
Salvador Balcells i Iranzo from Manubens Abogados on
It was also regulated by a transitional provision when the reversion should occur: basically and simplifying, when the value of equity of the investee at year-end exceeded the value of equity at the beginning. With RDL 3/2016, a new reversal was introduced, which in essence constitutes a minimum annual reversal amount.
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