Assertion: debt instrument's amount | /r/HasProperty | reversed through loss
Facets:
value: in a subsequent period
type: TEMPORAL
Source sentences:
text: If, in a subsequent period, the amount of the impairment loss relating to a financial asset carried at amortised cost or a debt instrument carried as available-for-sale decreases due to an event occurring after the impairment was originally recognised, the previously recognised impairment loss is reversed through profit or loss.