77 Impairment losses and reversals of impairment losses
| 7710 | Impairment of intangible assets |
| 7720 | Impairment of land and buildings |
| 7730 | Impairment of plant and equipment |
| 7740 | Impairment of certain current assets |
| 7760 | Reversal of impairment of intangible assets |
| 7770 | Reversal of impairment of land and buildings |
| 7780 | Reversal of impairment losses on plant and equipment |
| 7790 | Reversal of impairment of certain current assets |