IAS 1 para 82(ba), disclosure of impairment losses on financial instruments on face of income statement

Vodafone Group Plc – Annual report – 31 March 2020

Industry: telecoms

Consolidated income statement

for the years ended 31 March

22. Capital and financial risk management (extract)

Credit risk (extract) Movements in the allowance for expected credit losses during the year were as follows:

Notes:

1 Trade receivables were all held at amortised cost at 31 March 2018 in accordance with IAS 39.

2 Primarily utilisation of the provision.

Expected credit losses are presented as net impairment losses within operating profit and subsequent recoveries of amounts previously written off are credited against the same line item.