Allowance for impairment losses
The Group establishes an allowance for impairment losses of financial assets when there is objective evidence that a financial asset or group of financial assets is impaired. The allowance for impairment losses is measured as the difference between carrying amounts and the present value of expected future cash flows, including amounts recoverable from guarantees and collateral, discounted at the financial asset’s original effective interest rate, for financial assets which are carried at amortized cost.
The determination of the allowance for impairment losses is based on an analysis of the risk assets and reflects the amount which, in the judgment of management, is adequate to provide for losses incurred. Provisions are made as a result of an individual appraisal of risk assets for financial assets that are individually significant, and an individual or collective assessment for financial assets that are not individually significant.
The change in the allowance for impairment losses is charged to profit, and the total of the allowance for impairment losses is deducted in arriving at assets as shown in balance sheet. Factors that the Group considers in determining whether it has objective evidence that an impairment loss has been incurred include information about the debtors’ or issuers’ liquidity, solvency and business and financial risk exposures, levels of and trends in delinquencies for similar financial assets, national and local economic trends and conditions, and the fair value of collateral and guarantees. These and other factors may, either individually or taken together, provide sufficient objective evidence that an impairment loss has been incurred in a financial asset or group of financial assets.

Ovo je objašnjenje vašeg pojma, no moje ponuđeno rješenje je više nagađanje. Vidjela sam da su španjolski kolege koristili pojam rezervacija, zbilja ne znam, možda to može biti rezervacija sredstava za ispravak vrijednosti potraživanja. Impairment je uglavnom uvijek umanjenje ili ispravak vrijednosti. U svakom slučaju, ovo je ideja, nadam se da će iskusni kolege doprinijeti konačnom rješenju.

Rezervacija može imati porezni prizvuk, tj. može biti priznata ili ne, dok se kod 'allowance' priznaju gubici, dakle nije porezno priznati gubitak.