14Provisions in relation to assets

## 14 Provisions in relation to assets If: (a) at the end of a financial period a provision for depreciation, amortisation, diminution in value or doubtful debts exists in the books of a company or an entity in an economic entity in relation to a class of assets of the company or the entity; and (b) that class is required to be included in a note referred to in subclause 12 (2), the particulars of that class required for the purposes of subclause 12 (4) include: (i) the total amount of that provision; and (ii) the amount equal to the residue remaining after deducting from the total amount referred to in subclause 12 (4) the total amount referred to in paragraph (a). Subdivision B Special requirements in relation to certain classes of items