the total amount of impairment losses on financial assets classified as loans and receivables, held-to-maturity investments and available-for-sale financial assets, as defined in paragraph 9 of IAS 39, other than equity instruments and units or shares in collective investment undertakings, determined in accordance with paragraphs 63, 64, 65, 67, 68 and 70 of IAS 39 as set out in the Annex to Regulation (EC) No 1126/2008 as of 31 December 2017 or the day before the date of initial application of IFRS 9.
méid iomlán na gcaillteanas lagaithe ar shócmhainní airgeadais a aicmítear mar iasachtaí agus earraí infhaighte, infheistíochtaí arna sealbhú go tráth aibíochta agus sócmhainní airgeadais atá ar fáil lena ndíol, mar a shainmhínítear i mír 9 de IAS 39, agus nach ionstraimí cothromais iad ná aonaid nó scaireanna i ngnóthais chomhinfheistíochta, a chinntear i gcomhréir le míreanna 63, 64, 65, 67, 68 agus 70 de IAS 39 mar a leagtar amach san Iarscríbhinn a ghabhann le Rialachán (CE) Uimh. 1126/2008 amhail ón 31 Nollaig 2017 nó ar an lá roimh an dáta a gcuirtear IFRS 9 i bhfeidhm den chéad uair.