Disclosures (with topics)

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1 Disclosures Network

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 http://accounting.auditchain.finance/disclosures/role/Disclosures
2 Financial Report Heading IASB 0 topics:FinancialReport
3 Primary Financial Statements Heading IASB-IAS 1 topics:PrimaryFinancialStatements
4 Balance Sheet Topic IASB-IAS 1 topics:BalanceSheet
5 Balance Sheet Disclosure Deloitte IFRS Plus disclosures:BalanceSheet
6 Balance Sheet, Classified Disclosure Deloitte IFRS Plus disclosures:BalanceSheetClassified
7 Balance Sheet, Order of Liquidity Disclosure Deloitte IFRS Plus disclosures:BalanceSheetOrderOfLiquidity
8 Assets [Roll Up] Disclosure Deloitte IFRS Plus disclosures:AssetsRollUp
9 Liabilities and Equity [Roll Up] Disclosure Deloitte IFRS Plus disclosures:LiabilitiesAndEquityRollUp
10 Income Statement Topic IASB-IAS 1 topics:IncomeStatement
11 Income Statement, by Function Disclosure Deloitte IFRS Plus disclosures:IncomeStatementByFunction
12 Income Statement Disclosure Deloitte IFRS Plus disclosures:IncomeStatement
13 Income Statement, by Nature Disclosure Deloitte IFRS Plus disclosures:IncomeStatementByNature
14 Statement of Comprehensive Income Disclosure Deloitte IFRS Plus disclosures:StatementOfComprehensiveIncome
15 Statement of Comprehensive Income, Before Tax Presentation Disclosure Deloitte IFRS Plus disclosures:StatementOfComprehensiveIncomeBeforeTax
16 Statement of Comprehensive Income, Net of Tax Presentation Disclosure Deloitte IFRS Plus disclosures:StatementOfComprehensiveIncomeNetOfTax
17 Statement of Income and Comprehensive Income Disclosure Deloitte IFRS Plus disclosures:StatementOfIncomeAndComprehensiveIncome
18 Cash Flow Statement Topic IASB-IAS 7 topics:CashFlowStatement
19 Cash Flow Statement Disclosure Deloitte IFRS Plus disclosures:CashFlowStatement
20 Cash Flow Statement, Direct Method Disclosure Deloitte IFRS Plus disclosures:CashFlowStatementDirectMethod
21 Cash Flow Statement, Indirect Method Disclosure Deloitte IFRS Plus disclosures:CashFlowStatementIndirectMethod
22 Statement of Changes in Equity Topic IASB-IAS 1 topics:StatementShareholderEquity
23 Statement of Changes in Equity Disclosure Deloitte IFRS Plus disclosures:StatementOfChangesInEquity
24 Statement of Comprehensive Income Topic IASB-IAS 1 topics:StatementOfComprehensiveIncome
25 Significant Accounting Policies Heading IASB-IAS 8 topics:SignificantAccountingPolicies
26 Accounting Policies Topic IASB 8 topics:AccountingPolicies
27 Significant Accounting Policies Disclosure Deloitte IFRS Plus disclosures:SignificantAccountingPolicies
28 Significant accounting policies [Note] Disclosure IAS 1 117 disclosures:SummaryOfSignificantAccountingPoliciesNote
29 Accounting policy for available-for-sale financial assets [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForAvailableforsaleFinancialAssets
30 Accounting policy for borrowing costs [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForBorrowingCosts
31 Accounting policy for borrowings [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForBorrowings
32 Accounting policy for business combinations [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForBusinessCombinations
33 Accounting policy for business combinations and goodwill [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForBusinessCombinationsAndGoodwill
34 Accounting policy for cash flows [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForCashFlows
35 Accounting policy for construction in progress [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForConstructionInProgress
36 Accounting policy for contingent liabilities and contingent assets [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForContingentLiabilitiesAndContingentAssets
37 Accounting policy for decommissioning, restoration and rehabilitation provisions [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForDecommissioningRestorationAndRehabilitationProvisions
38 Accounting policy for deferred income tax [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForDeferredIncomeTax
39 Accounting policy for derecognition of financial instruments [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForDerecognitionOfFinancialInstruments
40 Accounting policy for derivative financial instruments [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForDerivativeFinancialInstruments
41 Accounting policy for derivative financial instruments and hedging [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForDerivativeFinancialInstrumentsAndHedging
42 Accounting policy for determining components of cash and cash equivalents [Policy] Disclosure IAS 7 46 disclosures:AccountingPolicyToDetermineComponentsOfCashAndCashEquivalents
43 Accounting policy for discontinued operations [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForDiscontinuedOperations
44 Accounting policy for dividends [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForDividends
45 Accounting policy for earnings per share [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForEarningsPerShare
46 Accounting policy for employee benefits [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForEmployeeBenefits
47 Accounting policy for expenses [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForExpenses
48 Accounting policy for exploration and evaluation expenditures [Policy] Disclosure IFRS 6 24 disclosures:AccountingPolicyForExplorationAndEvaluationExpenditures
49 Accounting policy for fair value measurement [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForFairValueMeasurement
50 Accounting policy for finance costs [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForFinanceCosts
51 Accounting policy for finance income and costs [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForFinanceIncomeAndCosts
52 Accounting policy for financial assets [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForFinancialAssets
53 Accounting policy for financial guarantees [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForFinancialGuarantees
54 Accounting policy for financial instruments [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForFinancialInstruments
55 Accounting policy for financial instruments at fair value through profit or loss [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLoss
56 Accounting policy for financial liabilities [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForFinancialLiabilities
57 Accounting policy for foreign currency translation [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForForeignCurrencyTranslation
58 Accounting policy for functional currency [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForFunctionalCurrency
59 Accounting policy for goodwill [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForGoodwill
60 Accounting policy for government grants [Policy] Disclosure IAS 20 39 disclosures:AccountingPolicyForGovernmentGrants
61 Accounting policy for hedging [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForHedging
62 Accounting policy for impairment of assets [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForImpairmentOfAssets
63 Accounting policy for impairment of financial assets [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForImpairmentOfFinancialAssets
64 Accounting policy for impairment of non-financial assets [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForImpairmentOfNonfinancialAssets
65 Accounting policy for income tax [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForIncomeTax
66 Accounting policy for insurance contracts and related assets, liabilities, income and expense [Policy] Disclosure IFRS 4 37 disclosures:AccountingPolicyForInsuranceContracts
67 Accounting policy for intangible assets and goodwill [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForIntangibleAssetsAndGoodwill
68 Accounting policy for intangible assets other than goodwill [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForIntangibleAssetsOtherThanGoodwill
69 Accounting policy for interest income and expense [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForInterestIncomeAndExpense
70 Accounting policy for investment in associates [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForInvestmentInAssociates
71 Accounting policy for investment in associates and joint ventures [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForInvestmentInAssociatesAndJointVentures
72 Accounting policy for investments in joint ventures [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForInvestmentsInJointVentures
73 Accounting policy for investment property [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForInvestmentProperty
74 Accounting policy for investments other than investments accounted for using equity method [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
75 Accounting policy for issued capital [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForIssuedCapital
76 Accounting policy for leases [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForLeases
77 Accounting policy for loans and receivables [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForLoansAndReceivables
78 Accounting policy for measuring inventories [Policy] Disclosure Deloitte IFRS Plus disclosures:AccountingPolicyForMeasuringInventories
79 Accounting policy for non-current assets or disposal groups classified as held for sale [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale
80 Accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations
81 Accounting policy for offsetting of financial instruments [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForOffsettingOfFinancialInstruments
82 Accounting policy for property, plant and equipment [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForPropertyPlantAndEquipment
83 Accounting policy for provisions [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForProvisions
84 Accounting policy for recognition of revenue [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForRecognitionOfRevenue
85 Accounting policy for repurchase and reverse repurchase agreements [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForRepurchaseAndReverseRepurchaseAgreements
86 Accounting policy for research and development expense [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForResearchAndDevelopmentExpense
87 Accounting policy for restricted cash and cash equivalents [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForRestrictedCashAndCashEquivalents
88 Accounting policy for segment reporting [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForSegmentReporting
89 Accounting policy for share-based payment transactions [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForSharebasedPaymentTransactions
90 Accounting policy for subsidiaries [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForSubsidiaries
91 Accounting policy for taxes other than income tax [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForTaxesOtherThanIncomeTax
92 Accounting policy for trade and other payables [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForTradeAndOtherPayables
93 Accounting policy for trade and other receivables [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForTradeAndOtherReceivables
94 Accounting policy for transactions with non-controlling interests [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForTransactionsWithNoncontrollingInterests
95 Accounting policy for transactions with related parties [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForTransactionsWithRelatedParties
96 Accounting policy for treasury shares [Policy] Disclosure IAS 1 117 disclosures:AccountingPolicyForTreasuryShares
97 New Accounting Pronouncements Topic IASB topics:NewAccountingPronouncements
98 Correction of Errors Topic IASB-IAS 8 topics:CorrectionOfErrors
99 Financial Statement Accounts Heading IASB topics:FinancialStatementAccounts
100 Cash and Cash Equivalents Topic IASB 1 topics:CashAndCashEquivalents
101 Receivables Topic IASB 1 topics:Receivables
102 Investments-Debt and Equity Securities Topic IASB 1 topics:DebtAndEquitySecurities
103 Investments-Equity Method Joint Ventures Topic IASB-IAS 28 topics:EquityMethodJointVentures
104 Investments-Other Topic IASB 1 topics:InvestmentsOther
105 Inventory Topic IASB-IAS 2 topics:Inventory
106 Inventory Components Disclosure Deloitte IFRS Plus disclosures:InventoryComponents
107 Other Assets and Deferred Costs Topic IASB 1 topics:DeferredCosts
108 Property, Plant, and Equipment Topic IASB-IAS 16 topics:PropertyPlantAndEquipment
109 Property, Plant and Equipment Components Disclosure Deloitte IFRS Plus disclosures:PropertyPlantAndEquipmentComponents
110 Property, plant and equipment [Note] Disclosure IAS 16 disclosures:PropertyPlantAndEquipmentNote
111 Intangible Assets Topic IASB-IAS 38 topics:IntangibleAssets
112 Payables Accruals (Liabilities) Topic IASB topics:PayablesAccruals
113 Deferred Revenue Topic IASB topics:DeferredRevenue
114 Commitments Topic IASB-IAS 37 topics:Commitments
115 Contingencies Topic IASB-IAS 37 topics:Contingencies
116 Guarantees Topic IASB-IAS 37 topics:Guarantees
117 Debt Topic IASB-IAS 23 topics:Debt
118 Other Liabilities Topic IASB topics:OtherLiabilities
119 Equity Topic IASB topics:Equity
120 Revenue Recognition Topic IASB-IAS 18 topics:RevenueRecognition
121 Other Expenses Topic IASB 1 topics:OtherExpenses
122 Income Taxes Topic IASB-IAS 12 topics:IncomeTaxes
123 Income tax [Note] Disclosure IAS 12 disclosures:IncomeTaxNote
124 Other Financial Statement Accounts Topic IASB topics:OtherFinancialStatementAccounts
125 Earnings per share Disclosure IAS 33 66 disclosures:EarningsPerShare
126 Notes and other explanatory information Disclosure IAS 1 10 disclosures:NotesAndOtherInformation
127 Accrued expenses and other liabilities Disclosure IAS 1 10 disclosures:AccruedExpensesAndOtherLiabilities
128 Allowance for credit losses Disclosure IAS 1 10 disclosures:AllowanceForCreditLosses
129 Associates Disclosure IAS 27 17 disclosures:SignificantInvestmentsInAssociates
130 Auditors' remuneration Disclosure IAS 1 10 disclosures:AuditorsRemuneration
131 Authorisation of financial statements Disclosure IAS 1 10 disclosures:AuthorisationOfFinancialStatements
132 Available-for-sale financial assets Disclosure IAS 1 10 disclosures:AvailableforsaleAssets
133 Borrowings Disclosure IAS 1 10 disclosures:Borrowings
134 Cash and cash equivalents Disclosure IAS 1 10 disclosures:CashAndCashEquivalents
135 Changes in accounting policies Disclosure IAS 1 10 disclosures:ChangesInAccountingPolicies
136 Collateral Disclosure IAS 1 10 disclosures:Collateral
137 Commitments Disclosure IAS 1 10 disclosures:Commitments
138 Commitments and contingent liabilities Disclosure IAS 1 10 disclosures:CommitmentsAndContingentLiabilities
139 Contingent liabilities Disclosure IAS 37 86 disclosures:ContingentLiabilities
140 Cost of sales Disclosure IAS 1 10 disclosures:CostOfSales
141 Credit risk Disclosure IAS 1 10 disclosures:CreditRisk
142 Debt instruments Disclosure IAS 1 10 disclosures:DebtSecurities
143 Deferred income Disclosure IAS 1 10 disclosures:DeferredIncome
144 Deferred taxes Disclosure IAS 1 10 disclosures:DeferredTaxes
145 Deposits from banks Disclosure IAS 1 10 disclosures:DepositsFromBanks
146 Deposits from customers Disclosure IAS 1 10 disclosures:DepositsFromCustomers
147 Depreciation and amortisation expense Disclosure IAS 1 10 disclosures:DepreciationAndAmortisationExpense
148 Derivative financial instruments Disclosure IAS 1 10 disclosures:DerivativeFinancialInstruments
149 Discontinued operations Disclosure IAS 1 10 disclosures:DiscontinuedOperations
150 Dividends Disclosure IAS 1 10 disclosures:Dividends
151 Expenses Disclosure IAS 1 10 disclosures:Expenses
152 Expenses by nature Disclosure IAS 1 10 disclosures:ExpensesByNature
153 Fair value of financial instruments Disclosure IAS 1 10 disclosures:FairValueOfFinancialInstruments
154 Fee and commission income (expense) Disclosure IAS 1 10 disclosures:FeeAndCommissionIncomeExpense
155 Finance cost Disclosure IAS 1 10 disclosures:FinanceCost
156 Finance income (cost) Disclosure IAS 1 10 disclosures:FinanceIncomeExpense
157 Finance income Disclosure IAS 1 10 disclosures:FinanceIncome
158 Financial assets held for trading Disclosure IAS 1 10 disclosures:FinancialAssetsHeldForTrading
159 Financial instruments [Note] Disclosure IFRS 7 disclosures:FinancialInstrumentsNote
160 Financial instruments at fair value through profit or loss Disclosure IAS 1 10 disclosures:FinancialInstrumentsAtFairValueThroughProfitOrLoss
161 General and administrative expense Disclosure IAS 1 10 disclosures:GeneralAndAdministrativeExpense
162 Goodwill Disclosure IAS 1 10 disclosures:Goodwill
163 Information about employees Disclosure IAS 1 10 disclosures:InformationAboutEmployees
164 Intangible assets [Note] Disclosure IAS 38 disclosures:IntangibleAssetsNote
165 Intangible assets and goodwill Disclosure IAS 1 10 disclosures:IntangibleAssetsAndGoodwill
166 Interest expense Disclosure IAS 1 10 disclosures:InterestExpense
167 Interest income Disclosure IAS 1 10 disclosures:InterestIncome
168 Interest income (expense) Disclosure IAS 1 10 disclosures:InterestIncomeExpense
169 Inventories [Note] Disclosure Deloitte IFRS Plus disclosures:InventoriesNote
170 Investment property [Note] Disclosure IAS 40 disclosures:InvestmentPropertyNote
171 Investments accounted for using equity method Disclosure IAS 1 10 disclosures:InvestmentsAccountedForUsingEquityMethod
172 Investments other than investments accounted for using equity method Disclosure IAS 1 10 disclosures:InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
173 Issued capital Disclosure IAS 1 10 disclosures:IssuedCapital
174 Joint ventures Disclosure IAS 27 17 disclosures:JointVentures
175 Lease prepayments Disclosure IAS 1 10 disclosures:LeasePrepayments
176 Liquidity risk Disclosure IAS 1 10 disclosures:LiquidityRisk
177 Loans and advances to banks Disclosure IAS 1 10 disclosures:LoansAndAdvancesToBanks
178 Loans and advances to customers Disclosure IAS 1 10 disclosures:LoansAndAdvancesToCustomers
179 Market risk Disclosure IAS 1 10 disclosures:MarketRisk
180 Noncontrolling interests Disclosure IAS 1 10 disclosures:NoncontrollingInterests
181 Noncurrent assets or disposal groups classified as held for sale Disclosure IAS 1 10 disclosures:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale
182 Objectives, policies and processes for managing capital Disclosure IAS 1 134 disclosures:ObjectivesPoliciesAndProcessesForManagingCapital
183 Other assets Disclosure IAS 1 10 disclosures:OtherAssets
184 Other current assets Disclosure IAS 1 10 disclosures:OtherCurrentAssets
185 Other current liabilities Disclosure IAS 1 10 disclosures:OtherCurrentLiabilities
186 Other liabilities Disclosure IAS 1 10 disclosures:OtherLiabilities
187 Other non-current liabilities Disclosure IAS 1 10 disclosures:OtherNoncurrentLiabilities
188 Other operating expense Disclosure IAS 1 10 disclosures:OtherOperatingExpense
189 Other operating income (expense) Disclosure IAS 1 10 disclosures:OtherOperatingIncomeExpense
190 Other operating income Disclosure IAS 1 10 disclosures:OtherOperatingIncome
191 Prepayments and other assets Disclosure IAS 1 10 disclosures:PrepaymentsAndOtherAssets
192 Profit (loss) from operating activities Disclosure IAS 1 10 disclosures:ProfitLossFromOperatingActivities
193 Provisions Disclosure IAS 1 10 disclosures:Provisions
194 Repurchase and reverse repurchase agreements Disclosure IAS 1 10 disclosures:RepurchaseAndReverseRepurchaseAgreements
195 Research and development expense Disclosure IAS 1 10 disclosures:ResearchAndDevelopmentExpense
196 Reserves within equity Disclosure IAS 1 79 disclosures:ReservesAndOtherEquityInterest
197 Restricted cash and cash equivalents Disclosure IAS 1 10 disclosures:RestrictedCashAndCashEquivalents
198 Revenue [Note] Disclosure IAS 1 10 disclosures:RevenueNote
199 Subordinated liabilities Disclosure IAS 1 10 disclosures:SubordinatedLiabilities
200 Subsidiaries Disclosure IAS 27 17 disclosures:SignificantInvestmentsInSubsidiaries
201 Tax receivables and payables Disclosure IAS 1 10 disclosures:TaxReceivablesAndPayables
202 Trade and other payables Disclosure IAS 1 10 disclosures:TradeAndOtherPayables
203 Trade and other receivables Disclosure IAS 1 10 disclosures:TradeAndOtherReceivables
204 Treasury shares Disclosure IAS 1 10 disclosures:TreasuryShares
205 Other accounting policies relevant to understanding of financial statements Disclosure IAS 1 117 disclosures:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements
206 Measurement bases used in preparing financial statements Disclosure IAS 1 117 disclosures:MeasurementBasesUsedInPreparingFinancialStatements
207 Initial application of standards or interpretations Disclosure IAS 8 28 disclosures:DescriptionOfInitialApplicationOfStandardsOrInterpretations
208 Expected impact of initial application of new standards or interpretations Disclosure IAS 8 30 disclosures:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations
209 Reconciliation of changes in goodwill Disclosure IFRS 3 disclosures:ReconciliationOfChangesInGoodwill
210 Amounts incurred by entity for provision of key management personnel services provided by separate management entities Disclosure IAS 24 disclosures:AmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntities
211 Detailed information about property, plant and equipment Disclosure IAS 16 73 disclosures:DetailedInformationAboutPropertyPlantAndEquipment
212 Detailed information about financial instruments Disclosure IFRS 7 31 disclosures:DetailedInformationAboutFinancialInstruments
213 Financial assets Disclosure IFRS 7 7 disclosures:FinancialAssets
214 External credit grades Disclosure IFRS 7 disclosures:ExternalCreditExposures
215 Financial liabilities Disclosure IFRS 7 7 disclosures:FinancialLiabilities
216 Offsetting of financial assets and financial liabilities Disclosure IFRS 7 disclosures:OffsettingOfFinancialAssetsAndFinancialLiabilities
217 Offsetting of financial liabilities Disclosure IFRS 7 disclosures:OffsettingOfFinancialLiabilities
218 Hedge accounting Disclosure IFRS 7 22 disclosures:HedgeAccounting
219 Detailed information about hedges Disclosure IFRS 7 22 disclosures:DetailedInformationAboutHedges
220 Information about terms and conditions of hedging instruments and how they affect future cash flows Disclosure IFRS 7 disclosures:InformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlows
221 Detailed information about hedging instruments Disclosure IFRS 7 disclosures:DetailedInformationAboutHedgingInstruments
222 Information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c Disclosure IFRS 7 30 disclosures:FairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassification
223 Nature and extent of risks arising from financial instruments Disclosure IFRS 7 31 disclosures:NatureAndExtentOfRisksArisingFromFinancialInstruments
224 Sensitivity analysis for types of market risk Disclosure IFRS 7 40 disclosures:SensitivityAnalysisForEachTypeOfMarketRisk
225 Reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments Disclosure IFRS 7 disclosures:ReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstruments
226 Financial assets that are either past due or impaired Disclosure IFRS 7 37 disclosures:FinancialAssetsThatAreEitherPastDueOrImpaired
227 Analysis of age of financial assets that are past due but not impaired Disclosure IFRS 7 37 disclosures:AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired
228 Maturity analysis for non-derivative financial liabilities Disclosure IFRS 7 39 disclosures:MaturityAnalysisForNonderivativeFinancialLiabilities
229 Maturity analysis for derivative financial liabilities Disclosure IFRS 7 39 disclosures:MaturityAnalysisForDerivativeFinancialLiabilities
230 How entity manages liquidity risk Disclosure IFRS 7 39 disclosures:DescriptionOfManagingLiquidityRisk
231 Financial instruments by type of interest rate Disclosure IFRS 7 39 disclosures:FinancialInstrumentsByTypeOfInterestRate
232 Detailed information about borrowings Disclosure IFRS 7 7 disclosures:DetailedInformationAboutBorrowings
233 Transferred financial assets that are not derecognised in their entirety Disclosure IFRS 7 disclosures:FinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition
234 Fair value measurement of assets Disclosure IFRS 13 93 disclosures:FairValueMeasurementOfAssets
235 Fair value measurement of liabilities Disclosure IFRS 13 93 disclosures:FairValueMeasurementOfLiabilities
236 Significant unobservable inputs used in fair value measurement of assets Disclosure IFRS 13 93 disclosures:SignificantUnobservableInputsUsedInFairValueMeasurementOfAssets
237 Significant unobservable inputs used in fair value measurement of liabilities Disclosure IFRS 13 93 disclosures:SignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilities
238 Detailed information about intangible assets Disclosure IAS 38 118 disclosures:DetailedInformationAboutIntangibleAssets
239 Intangible assets with indefinite useful life Disclosure IAS 38 122 disclosures:IntangibleAssetsWithIndefiniteUsefulLife
240 Intangible assets material to entity Disclosure IAS 38 122 disclosures:IntangibleAssetsMaterialToEntity
241 Reconciliation of changes in intangible assets and goodwill Disclosure IAS 38 118 disclosures:ReconciliationOfChangesInIntangibleAssetsAndGoodwill
242 Detailed information about investment property Disclosure IAS 40 disclosures:DetailedInformationAboutInvestmentProperty
243 Interests in subsidiaries Disclosure IFRS 12 2 i disclosures:InterestsInSubsidiaries
244 Composition of group Disclosure IFRS 12 10 i disclosures:CompositionOfGroup
245 Information about consolidated structured entities Disclosure IFRS 12 disclosures:InformationAboutConsolidatedStructuredEntities
246 Interests in associates Disclosure IFRS 12 2 ii disclosures:InterestsInAssociates
247 Reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate Disclosure IFRS 12 disclosures:ReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociate
248 Interests in joint arrangements Disclosure IFRS 12 2 ii disclosures:InterestsInJointArrangements
249 Joint operations Disclosure IFRS 12 disclosures:JointOperations
250 Reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture Disclosure IFRS 12 disclosures:ReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVenture
251 Interests in unconsolidated structured entities Disclosure IFRS 12 2 iii disclosures:InterestsInUnconsolidatedStructuredEntities
252 Other provisions Disclosure IAS 37 84 disclosures:OtherProvisions
253 Impairment loss and reversal of impairment loss Disclosure IAS 36 126 disclosures:ImpairmentLossAndReversalOfImpairmentLoss
254 Information for impairment loss recognised or reversed for individual asset or cash-generating unit Disclosure IAS 36 130 disclosures:InformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnit
255 Information for cash-generating units Disclosure IAS 36 134 disclosures:InformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLives
256 Recognised finance lease as assets by lessee Disclosure IAS 17 31 disclosures:RecognisedFinanceLeaseAsAssetsByLessee
257 Finance lease and operating lease by lessee Disclosure IAS 17 31 disclosures:FinanceLeaseAndOperatingLeaseByLessee
258 Maturity analysis of finance lease payments receivable Disclosure IFRS 16 94 disclosures:MaturityAnalysisOfFinanceLeasePaymentsReceivable
259 Maturity analysis of operating lease payments Disclosure IFRS 16 97 disclosures:MaturityAnalysisOfOperatingLeasePayments
260 Terms and conditions of share-based payment arrangement Disclosure IFRS 2 45 disclosures:TermsAndConditionsOfSharebasedPaymentArrangement
261 Range of exercise prices of outstanding share options Disclosure IFRS 2 45 disclosures:RangeOfExercisePricesOfOutstandingShareOptions
262 Number and weighted average remaining contractual life of outstanding share options Disclosure IFRS 2 45 disclosures:NumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptions
263 Number and weighted average exercise prices of other equity instruments Disclosure IFRS 2 45 disclosures:NumberAndWeightedAverageExercisePricesOfOtherEquityInstruments
264 Indirect measurement of fair value of goods or services received, share options granted during period Disclosure IFRS 2 47 disclosures:IndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriod
265 Indirect measurement of fair value of goods or services received, other equity instruments granted during period Disclosure IFRS 2 47 disclosures:IndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriod
266 Effect of share-based payments on entity's profit or loss Disclosure IFRS 2 50 disclosures:EffectOfSharebasedPaymentsOnProfitOrLoss
267 Defined benefit plans Disclosure IAS 19 138 disclosures:DefinedBenefitPlans
268 Information about maturity profile of defined benefit obligation Disclosure IAS 19 147 disclosures:InformationAboutMaturityProfileOfDefinedBenefitObligation
269 Fair value of plan assets Disclosure IAS 19 142 disclosures:FairValueOfPlanAssets
270 Temporary difference, unused tax losses and unused tax credits Disclosure IAS 12 81 disclosures:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCredits
271 Borrowing costs [Note] Disclosure IAS 23 disclosures:BorrowingCostsNote
272 Reconciliation of liabilities arising from financing activities Disclosure IAS 7 disclosures:ReconciliationOfLiabilitiesArisingFromFinancingActivities
273 Classes of share capital Disclosure IAS 1 79 disclosures:ClassesOfShareCapital
274 Products and services Disclosure IFRS 8 32 disclosures:ProductsAndServices
275 Other noncurrent assets Disclosure IAS 1 10 disclosures:OtherNoncurrentAssets
276 Share-based Payments Topic IASB-IFRS 2 topics:ShareBasedPayment
277 Investment Property Topic IASB-IAS 40 topics:InvestmentProperty
278 Basis of Financial Statement Presentation Heading IASB 1 topics:BasisOfFinancialStatementPresentation
279 Principles of Consolidation Topic IASB topics:PrinciplesOfConsolidation
280 Basis of Reporting Topic IASB topics:BasisOfReporting
281 Accounting Changes Topic IASB 8 topics:AccountingChanges
282 Error Corrections (Prior Period Adjustments) Topic IASB-IAS 8 topics:PriorPeriodAdjustments
283 Earnings Per Share Topic IASB-IAS 33 topics:EarningsPerShare
284 Interim Financial Reporting Topic IASB-IAS 34 topics:InterimFinancialReporting
285 Risks Uncertainties Topic IASB topics:RisksUncertainties
286 Segment Reporting Topic IASB 8 topics:SegmentReporting
287 Use of Estimates Topic IASB-IAS 8 topics:UseOfEstimates
288 Discontinued Operations Topic IASB topics:DiscontinuedOperations
289 Hyperinflationary Economies Topic IASB-IAS 29 topics:HyperinflationaryEconomies
290 Broad Transactional Categories Heading IASB topics:BroadTransactionalCategories
291 Consolidation Topic IASB-IFRS 10 topics:Consolidation
292 Interest Topic IASB topics:Interest
293 Leases-Operating Topic IASB-IFRS 16 topics:LeasesOperating
294 Leases-Capital Topic IASB-IFRS 16 topics:LeasesCapital
295 Nonmonetary Transactions Topic IASB topics:NonmonetaryTransactions
296 Related Party Disclosures Topic IASB-IAS 24 topics:RelatedPartyDisclosures
297 Events after Reporting Period Topic IASB-IAS 20 topics:EventsAfterReportingPeriod
298 Business Combinations Topic IASB-IFRS 3 topics:BusinessCombinations
299 Insurance Contracts Topic IASB-IFRS 4 topics:InsuranceContracts
300 Non-current Assets Held for Sale and Discontinued Operations Topic IASB-IFRS 5 topics:NoncurrentAssetsHeldForSaleAndDiscontinuedOperations
301 Exploration for and Evaluation of Mineral Resources Topic IASB-IFRS 6 topics:ExplorationforAndEvaluationOfMineralResources
302 Financial Instruments Topic IASB-IFRS 7 topics:FinancialInstruments
303 Operating Segments Topic IASB-IFRS 8 topics:OperatingSegments
304 Joint Arrangements Topic IASB-IFRS 11 topics:JointArrangements
305 Interests in Other Entities Topic IASB-IFRS 12 topics:InterestsInOtherEntities
306 Fair Value Measurement Topic IASB-IFRS 13 topics:FairValueMeasurement
307 Regulatory Deferral Accounts Topic IASB-IFRS 14 topics:RegulatoryDeferralAccounts
308 Revenue from Contracts with Customers Topic IASB-IFRS 15 topics:RevenueFromContractsWithCustomers
309 Construction Contracts Topic IASB-IAS 11 topics:ConstructionContracts
310 Empolyee Benefits Topic IASB-IAS 19 topics:EmpolyeeBenefits
311 Government Grants and Government Assistance Topic IASB-IAS 20 topics:GovernmentGrantsAndGovernmentAssistance
312 Effects of Changes in Foreign Exchange Rates Topic IASB-IAS 21 topics:EffectsOfChangesInForeignExchangeRates
313 Borrowing Costs Topic IASB-IAS 23 topics:BorrowingCosts
314 Retirement Benefit Plans Topic IASB-IAS 26 topics:RetirementBenefitPlans
315 Separate Financial Statements Topic IASB-IAS 27 topics:SeparateFinancialStatements
316 Impairment of Assets Topic IASB-IAS 36 topics:ImpairmentOfAssets
317 Provisions, Contingent Liabilities and Contingent Assets Topic IASB-IAS 37 topics:ProvisionsContingentLiabilitiesAndContingentAssets
318 Agriculture Topic IASB-IAS 41 topics:Agriculture
319 Document and Entity Information Heading IASB topics:DocumentAndEntityInformation
320 Document Information Topic IASB topics:DocumentInformation
321 Document Information Disclosure Deloitte IFRS Plus disclosures:DocumentInformation
322 General Information Disclosure Deloitte IFRS Plus disclosures:GeneralInformation
323 Entity Information Topic IASB topics:EntityInformation
324 Supplementary Information Heading IASB topics:SupplementaryInformation
325 Other Information Topic IASB topics:OtherInformation
326 General information about financial statements [Note] Disclosure IAS 1 51 disclosures:GeneralInformationAboutFinancialStatementsNote
327 Accounting judgements and estimates Disclosure IAS 1 10 disclosures:AccountingJudgementsAndEstimates
328 Basis of consolidation Disclosure IAS 1 10 disclosures:BasisOfConsolidation
329 Basis of preparation of financial statements Disclosure IAS 1 10 disclosures:BasisOfPreparationOfFinancialStatements
330 Business combinations [Note] Disclosure IFRS 3 disclosures:BusinessCombinationsNote
331 Cash flow statement [Note] Disclosure IAS 7 disclosures:CashFlowStatementNote
332 Changes in accounting policies, accounting estimates and errors [Note] Disclosure IAS 8 disclosures:ChangesInAccountingPoliciesAccountingEstimatesAndErrorsNote
333 Earnings per share [Note] Disclosure IAS 33 disclosures:EarningsPerShareNote
334 Effect of changes in foreign exchange rates [Note] Disclosure IAS 21 disclosures:EffectOfChangesInForeignExchangeRatesNote
335 Employee benefits [Note] Disclosure IAS 19 disclosures:EmployeeBenefitsNote
336 Entity's operating segments [Note] Disclosure IFRS 8 disclosures:EntitysReportableSegmentsNote
337 Events after reporting period [Note] Disclosure IAS 10 disclosures:EventsAfterReportingPeriodNote
338 Exploration and evaluation assets [Note] Disclosure IFRS 6 disclosures:ExplorationAndEvaluationAssetsNote
339 Fair value measurement [Note] Disclosure IFRS 13 disclosures:FairValueMeasurementNote
340 Financial risk management Disclosure IAS 1 10 disclosures:FinancialRiskManagement
341 Going concern Disclosure IAS 1 10 disclosures:GoingConcern
342 Government grants [Note] Disclosure IAS 20 disclosures:GovernmentGrantsNote
343 Impairment of assets [Note] Disclosure IAS 36 disclosures:ImpairmentOfAssetsNote
344 Information about key management personnel Disclosure IAS 1 10 disclosures:InformationAboutKeyManagementPersonnel
345 Insurance contracts [Note] Disclosure IFRS 4 disclosures:InsuranceContractsNote
346 Leases [Note] Disclosure IAS 17 disclosures:LeasesNote
347 Noncurrent assets held for sale and discontinued operations [Note] Disclosure IFRS 5 disclosures:NoncurrentAssetsHeldForSaleAndDiscontinuedOperationsNote
348 Related party [Note] Disclosure IAS 24 disclosures:RelatedPartyNote
349 Share capital, reserves and other equity interest [Note] Disclosure IAS 1 79 disclosures:ShareCapitalReservesAndOtherEquityInterestNote
350 Share-based payment arrangements [Note] Disclosure IFRS 2 44 disclosures:SharebasedPaymentArrangementsNote
351 Statement of IFRS compliance Disclosure IAS 1 16 disclosures:StatementOfIFRSCompliance
352 Detailed information about business combinations Disclosure IFRS 3 disclosures:DetailedInformationAboutBusinessCombinations
353 Transactions between related parties Disclosure IAS 24 18 disclosures:TransactionsBetweenRelatedParties
354 Offsetting of financial assets Disclosure IFRS 7 disclosures:OffsettingOfFinancialAssets
355 Credit risk exposure Disclosure IFRS 7 disclosures:CreditRiskExposure
356 Transfers of financial assets Disclosure IFRS 7 disclosures:TransfersOfFinancialAssets
357 Separate financial statements [Note] Disclosure IAS 27 disclosures:ConsolidatedAndSeparateFinancialStatementsNote
358 Interests in other entities [Note] Disclosure IFRS 12 1 disclosures:InterestsInOtherEntitiesNote
359 Other provisions, contingent liabilities and contingent assets [Note] Disclosure IAS 37 disclosures:OtherProvisionsContingentLiabilitiesAndContingentAssetsNote
360 Finance lease and operating lease by lessor Disclosure IAS 17 47 disclosures:FinanceLeaseAndOperatingLeaseByLessor
361 Number and weighted average exercise prices of share options Disclosure IFRS 2 45 disclosures:NumberAndWeightedAverageExercisePricesOfShareOptions
362 Net defined benefit liability (asset) Disclosure IAS 19 140 disclosures:NetDefinedBenefitLiabilityAsset
363 Sensitivity analysis for actuarial assumptions Disclosure IAS 19 145 disclosures:SensitivityAnalysisForActuarialAssumptions
364 Additional information about defined benefit plans Disclosure IAS 19 137 disclosures:AdditionalInformationAboutDefinedBenefitPlans
365 Analysis of other comprehensive income by item [Note] Disclosure IAS 1 disclosures:AnalysisOfOtherComprehensiveIncomeByItemNote
366 Operating segments Disclosure IFRS 8 23 disclosures:OperatingSegments
367 Geographical areas Disclosure IFRS 8 33 disclosures:GeographicalAreas
368 Major customers Disclosure IFRS 8 34 disclosures:SegmentsMajorCustomers
369 Additional information Disclosure IAS 1 112 disclosures:AdditionalInformation
370 Nature of Business and Consolidation Heading IASB topics:NatureOfBusinessAndConsolidation
371 Organization Topic IASB topics:Organization
372 Consolidation Information Topic IASB_IFRS 10 topics:ConsolidationInformation
373 First-time Adoption of International Financial Reporting Standards Heading IASB-IFRS 1 topics:FirsttimeAdoptionOfInternationalFinancialReportingStandards

Last updated: 5/10/2021 5:12:19 PM