In Table 16.7, Additions (010) and Reversals (c020) of impairment on financial and non-financial assets is required to be reported. In accordance with ITS 2. 102, “Additions” shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses. “Reversals” shall be reported when, for the ac-counting portfolio or main category of assets, the estimation of the impairment for the period result in the recognition of net income. We interpret the rule above as the additions and reversals (columns 010 and 020 re-spectively) shall be reported NET, NOT gross (for the accounting portfolio or main category of assets). This means that, if the net of the asset impairment for the period is positive (net income) it should be listed as a reversal, and, if negative (net expense), it should be listed as additions. Does it imply, for example for T 16,7 row 030 (Available-for-sale financial assets), if for all available for sale fin assets held by the reporting entity, the impairments for the period exceeded reversals, only net impairment (net of reversals) are to be recorded (and the reversals will be reported blank)? Or is the netting rule only applicable to a sub-portfolio of assets within Available-for-sale financial assets class (e.g. municipal bonds). If the netting rule is applicable for an entire fin asset class group (e.g. Available-for-sale financial assets), the reporting in table 16,7 should equal to the reporting in Table 2, row 480. Please clarify.