| Entity Name | Review Date | ||
|---|---|---|---|
| Reviewed By | Asset/CGU Name | ||
| Asset Description | |||
| Review Point | Yes | No | Comments |
|---|---|---|---|
| Indicators of impairment identified? | |||
| Recoverable amount determined? | |||
| Carrying amount properly calculated? | |||
| Appropriate impairment loss recognized? | |||
| Impairment loss allocated as per standards? | |||
| Relevant disclosures prepared? | |||
| Documentation reviewed and approved? |