Common use of Penurunan Nilai Aset Keuangan Clause in Contracts

Penurunan Nilai Aset Keuangan. Impairment of Financial Assets The Investment Manager assesses at each statements of financial position date whether a financial asset or group of financial assets carried at amortized cost is impaired. The Investment Manager first assesses whether objective evidence of impairment exists for financial assets that are individually significant, or collectively for financial assets that are not individually significant. If the Investment Manager determines that no objective evidence of impairment exists for an individually assessed financial asset, whether significant or not, the assets are included in a group of financial assets with similar credit risk characteristics and that group of financial assets is collectively assessed for impairment.

Penurunan Nilai Aset Keuangan. Impairment of Financial Assets The Investment investment Manager assesses at each statements statement of financial position date whether a financial asset or group of financial assets carried at amortized cost is impaired. The Investment Manager first assesses whether objective evidence of impairment exists for financial assets that are individually significant, or collectively for financial assets that are not individually significant. If the Investment Manager determines that no objective evidence of impairment exists for an individually assessed financial asset, whether significant or not, the assets are included in a group of financial assets with similar credit risk characteristics and that group of financial assets is are collectively assessed for impairment. Assets that are individually assesses for impairment and for which an impairment loss, is or continue to be recognized are not included in a collective assessment of impairment.

Penurunan Nilai Aset Keuangan. Impairment of Financial Assets The Investment investment Manager assesses at each statements of financial position date whether a financial asset or group of financial assets carried at amortized cost is impaired. The Investment Manager first assesses whether objective evidence of impairment exists for financial assets that are individually significant, or collectively for financial assets that are not individually significant. If the Investment Manager determines that no objective evidence of impairment exists for an individually assessed financial asset, whether significant or not, the assets are included in a group of financial assets with similar credit risk characteristics and that group of financial assets is collectively assessed for impairment. Assets that are individually assesses for impairment and for which an impairment loss, is or continue to be recognized are not included in a collective assessment of impairment.