وإذا ما حدث لاحقاً إنخفاض في مبلغ خ

وإذا ما حدث لاحقاً إنخفاض في مبلغ خسارة الانخفاض في القيمة وأن هذا الانخفاض يعود بشكل موضوعي إلى حدث وقع بعد إثبات إنخفاض القيمة (مثلاً تحسن في درجة التصنيف الائتماني للمدين)، عندئذ يتم عكس قيد مبلغ الخسارة الذي تم إثباته سابقاً وذلك عن طريق تسوية حساب المخصص. يتم إثبات عكس القيد في قائمة الدخل الموحدة تحت بند مخصص انخفاض خسائر الائتمان.

Results (English) 1:

If later a decrease in impairment loss amount in value and that the reduction was attributed objectively to an event occurring after proving low value (for example, an improvement in the debtor's credit rating), then the amount of the loss is reversed was proven earlier by custom account settlement. Reverse list are consolidated income under custom lower credit losses.

Results (English) 2:

If later there was a decrease in the amount of the impairment loss and the decline objectively due to an event occurring after the impairment impairment (for example, improvement in the debtor's credit rating), then is reversed amount of the loss that has been recognized previously, by adjusting the allowance account . The reversal entry in the consolidated statement of income under the provision for credit losses low.

Results (English) 3:

If, later, the low decrease in value and the decrease in the amount of loss that has objectively to an event occurring after the proving of low value (e.g., improvement in the the debtor"s credit rating score), then the reverse under the amount of loss, which was proved earlier by a provision. Reversing entries are recognized in the consolidated income statement item designed for low credit losses.