| Typicality: | 0.336 |
| Saliency: | 0.203 |
| with the exception of impairment losses | 8 | other |
| directly | 5 | manner |
| loss → be recognised in → reserve | 5 |
| loss → be recognised in → the reserve | 4 |
| negative | neutral | positive |
| 0.159 | 0.801 | 0.040 |
| Raw frequency | 9 |
| Normalized frequency | 0.203 |
| Modifier score | 0.500 |
| Perplexity | 164.463 |