phnom penh commercial bank

4. disposal.5. 6. carrying values of the assets with their recoverable amounts. An impairment loss is charged tothe income statement immediately.that the impairment losses recognised for the asset no longer exist or have decreased. Thereversal is recognised to the extent of the carrying amount of the asset that would have beenThe reversal is recognised in the income statement immediately.j. Deposits from customers and banksDeposits from customers and banks are stated at placement value.l. Provisions Interest income on performing loans and advances and deposits and placements with banks arerecognised on a daily accrual basis. Interest on non-performing loans is recorded as interest in1. 2. 3. Service charges and processing fees are recognised when the service is provided.n. Interest expenseInterest expense on deposits is recognised on an accruals basis.38Annual Report 2009