To external sources of information, ie. external indications of impairment of fixed assets include, among others. Belong the following circumstances:

• circumstances indicating that an individual can not get (out of reasons beyond its control) cash amounts receivable, other financial assets, goods or services

• recovery of costs incurred for the implementation of long-term services is likely, despite the questionable validity of the agreement, pending litigation related to the agreement, the impossibility of completing the entity or the counterparty and the subsequent responsibilities

• previously expected timing of the cash inflows expected from a particular asset changes negatively

• loss of market value of individual assets, which occurred during the reporting period, is much higher than the loss of which would be expected as a result of the passage of time or normal use

• during the reporting period occurred or in the near future there will be a significant, detrimental to the cash generating unit, change in the technological, market, economic or legal environment in which the entity operates or markets.

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