Sukhoi's civil aircraft division has written down the value of several initial Superjet 100s delivered to Aeroflot, which are the subject of a repurchase agreement by the airframer.
The disclosure appears in a condensed interim financial statement - drawn up using international accounting standards - covering the first half of 2012, which was approved on 9 November.
Aeroflot's acquisition of its first 10 aircraft has been classified as an operating lease. They are being delivered in a different configuration from that requested by the carrier and, as such, will be returned at a later date for resale to other operators.
Sukhoi's financial statement says the first eight completed jets delivered to the company by 30 June have a book value of $145 million.
As of this date, it says, these aircraft were tested for impairment. "As a result the book value of the aircraft was reduced to its net selling price which was determined based on management's best estimate of the market sales price of the aircraft upon repurchase from Aeroflot," it adds.
Sukhoi recognised an impairment loss of $8.4 million for the period as a result of the assessment, says the financial statement.