Fundamental Accounting Concepts

The following items represent the fundamental accounting concepts for IFRS:

Assets

fac:Assets

Balance sheet

Associations

Balance Sheet Date

fac:BalanceSheetDate

General

Associations

Balance Sheet Format

fac:BalanceSheetFormat

General

Associations

Benefits Costs and Expenses

fac:BenefitsCostsExpenses

Income statement

Associations

Capitalization

fac:Capitalization

Balance sheet

Associations

Commitments And Contingencies

fac:CommitmentsAndContingencies

Balance sheet

Associations

Comprehensive Income (Loss)

fac:ComprehensiveIncomeLoss

Comprehensive income

Associations

Comprehensive Income (Loss) Attributable To Noncontrolling Interest

fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest

Comprehensive income

Associations

Comprehensive Income (Loss) Attributable to Parent

fac:ComprehensiveIncomeLossAttributableToParent

Comprehensive income

Associations

Cost Of Revenue

fac:CostOfRevenue

Income statement

Associations

Cost of Revenue, Goods

fac:CostOfRevenueGoods

Income statement

Associations

Cost of Revenue, Services

fac:CostOfRevenueServices

Income statement

Associations

Costs And Expenses

fac:CostsAndExpenses

Income statement

Associations

Current Assets

fac:CurrentAssets

Balance sheet

Associations

Current Liabilities

fac:CurrentLiabilities

Balance sheet

Associations

Document Type

fac:DocumentType

General

Associations

Entity Central Index Key

fac:EntityCentralIndexKey

General

Associations

Entity Filer Category

fac:EntityFilerCategory

General

Associations

Entity Registrant Name

fac:EntityRegistrantName

General

Associations

Equity

fac:Equity

Balance sheet

Associations

Equity Attributable To Noncontrolling Interest

fac:EquityAttributableToNoncontrollingInterest

Balance sheet

Associations

Equity Attributable To Parent

fac:EquityAttributableToParent

Balance sheet

Associations

Exchange Gains (Losses)

fac:ExchangeGainsLosses

Cash flow statement

Associations

Fiscal Period Focus

fac:FiscalPeriodFocus

General

Associations

Fiscal Year End

fac:FiscalYearEnd

General

Associations

Fiscal Year Focus

fac:FiscalYearFocus

General

Associations

Fixed Assets

fac:FixedAssets

Balance sheet

Associations

Gain (Loss) on Disposition of Stock in Subsidiary or Equity Method Investee

fac:GainLossOnDispositionStockInSubsidiaryOrEquityMethodInvestee

Income statement

Associations

Gain (Loss) on Sale of Previously Unissued Stock by Subsidiary or Equity Investee, Nonoperating Income

fac:GainLossOnSalePreviouslyUnissuedStockBySubsidiaryOrEquityInvesteeNonoperatingIncome

Income statement

Associations

Gain (Loss) On Sale of Properties, Net of Tax

fac:GainLossOnSalePropertiesNetTax

Income statement

Associations

GrossProfit

fac:GrossProfit

Income statement

Associations

Income (Loss) Before Equity Method Investments

fac:IncomeLossBeforeEquityMethodInvestments

Income statement

Associations

Income (Loss) From Continuing Operations After Tax

fac:IncomeLossFromContinuingOperationsAfterTax

Income statement

Associations

Income (Loss) From Continuing Operations Before Tax

fac:IncomeLossFromContinuingOperationsBeforeTax

Income statement

Associations

Income (Loss) From Discontinued Operations, Net Of Tax

fac:IncomeLossFromDiscontinuedOperationsNetOfTax

Income statement

Associations

Income (Loss) from Discontinued Operations, Net of Tax, Adjustment to Prior Year Gain (Loss) on Disposal

fac:IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal

Income statement

Associations

Income (Loss) from Discontinued Operations, Net of Tax, During Phase Out

fac:IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut

Income statement

Associations

Income (Loss) from Discontinued Operations, Net of Tax, Gain (Loss) on Disposal

fac:IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal

Income statement

Associations

Income (Loss) from Discontinued Operations, Net of Tax, Provision for Gain (Loss) on Disposal

fac:IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal

Income statement

Associations

Income (Loss) From Equity Method Investments

fac:IncomeLossFromEquityMethodInvestments

Income statement

Associations

Income Statement Format

fac:IncomeStatementFormat

General

Associations

Income Statement Start Period (Year to Date)

fac:IncomeStatementStartPeriodYearToDate

General

Associations

Income Tax Expense (Benefit)

fac:IncomeTaxExpenseBenefit

Income statement

Associations

Income Tax Expense (Benefit), Current

fac:IncomeTaxExpenseBenefitCurrent

Income statement

Associations

Income Tax Expense (Benefit), Deferred

fac:IncomeTaxExpenseBenefitDeferred

Income statement

Associations

Indirect Operating and Nonoperating Costs and Expenses

fac:IndirectOperatingNonoperatingCostsExpenses

Income statement

Associations

Interest And Debt Expense

fac:InterestAndDebtExpense

Income statement

Associations

Interest And Dividend Income, Operating

fac:InterestAndDividendIncomeOperating

Income statement

Associations

Interest Expense

fac:InterestExpense

Income statement

Associations

Interest Expense, Operating

fac:InterestExpenseOperating

Income statement

Associations

Interest Income (Expense) After Provision For Losses

fac:InterestIncomeExpenseAfterProvisionForLosses

Income statement

Associations

Interest Income (Expense) Operating, Net

fac:InterestIncomeExpenseOperatingNet

Income statement

Associations

Liabilities

fac:Liabilities

Balance sheet

Associations

Liabilities And Equity

fac:LiabilitiesAndEquity

Balance sheet

Associations

Long-term Debt

fac:LongTermDebt

Balance sheet

Associations

Net Cash Flow

fac:NetCashFlow

Cash flow statement

Associations

Net Cash Flow From Financing Activities

fac:NetCashFlowFromFinancingActivities

Cash flow statement

Associations

Net Cash Flow From Financing Activities, Continuing

fac:NetCashFlowFromFinancingActivitiesContinuing

Cash flow statement

Associations

Net Cash Flow From Financing Activities, Discontinued

fac:NetCashFlowFromFinancingActivitiesDiscontinued

Cash flow statement

Associations

Net Cash Flow From Investing Activities

fac:NetCashFlowFromInvestingActivities

Cash flow statement

Associations

Net Cash Flow From Investing Activities, Continuing

fac:NetCashFlowFromInvestingActivitiesContinuing

Cash flow statement

Associations

Net Cash Flow From Investing Activities, Discontinued

fac:NetCashFlowFromInvestingActivitiesDiscontinued

Cash flow statement

Associations

Net Cash Flow From Operating Activities

fac:NetCashFlowFromOperatingActivities

Cash flow statement

Associations

Net Cash Flow From Operating Activities, Continuing

fac:NetCashFlowFromOperatingActivitiesContinuing

Cash flow statement

Associations

Net Cash Flow From Operating Activities, Discontinued

fac:NetCashFlowFromOperatingActivitiesDiscontinued

Cash flow statement

Associations

Net Cash Flow, Continuing

fac:NetCashFlowContinuing

Cash flow statement

Associations

Net Cash Flow, Discontinued

fac:NetCashFlowDiscontinued

Cash flow statement

Associations

Net Income (Loss)

fac:NetIncomeLoss

Income statement

Associations

Net Income (Loss) Attributable To Noncontrolling Interest

fac:NetIncomeLossAttributableToNoncontrollingInterest

Income statement

Associations

Net Income (Loss) Attributable to Noncontrolling Interest Plus Preferred Stock Dividends and Other Adjustments

fac:NetIncomeLossAttributableToNoncontrollingInterestPlusPreferredStockDividendsAndOtherAdjustments

Income statement

Associations

Net Income (Loss) Attributable to Nonredeemable Noncontrolling Interest

fac:NetIncomeLossAttributableToNonredeemableNoncontrollingInterest

Income statement

Associations

Net Income (Loss) Attributable To Parent

fac:NetIncomeLossAttributableToParent

Income statement

Associations

Net Income (Loss) Attributable to Redeemable Noncontrolling Interest

fac:NetIncomeLossAttributableToRedeemableNoncontrollingInterest

Income statement

Associations

Net Income (Loss) Available To Common Stockholders, Basic

fac:NetIncomeLossAvailableToCommonStockholdersBasic

Income statement

Associations

Noncurrent Assets

fac:NoncurrentAssets

Balance sheet

Associations

Noncurrent Liabilities

fac:NoncurrentLiabilities

Balance sheet

Associations

Noninterest Expense

fac:NoninterestExpense

Income statement

Associations

Noninterest Income

fac:NoninterestIncome

Income statement

Associations

Nonoperating Gains (Losses)

fac:NonoperatingGainsLosses

Income statement

Associations

Nonoperating Income (Expense)

fac:NonoperatingIncomeLoss

Income statement

Associations

Nonoperating Income (Loss) Plus Interest and Debt Expense

fac:NonoperatingIncomeLossPlusInterestAndDebtExpense

Income statement

Associations

Nonoperating Income (Loss) Plus Interest and Debt Expense Plus Income (Loss) from Equity Method Investments

fac:NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments

Income statement

Associations

Operating and Nonoperating Costs and Expenses

fac:OperatingAndNonoperatingCostsAndExpenses

Income statement

Associations

Operating and Nonoperating Revenues

fac:OperatingAndNonoperatingRevenues

Income statement

Associations

Operating Expenses

fac:OperatingExpenses

Income statement

Associations

Operating Income (Loss)

fac:OperatingIncomeLoss

Income statement

Associations

Other Comprehensive Income (Loss)

fac:OtherComprehensiveIncomeLoss

Comprehensive income

Associations

Other Comprehensive Income (Loss) Attributable to Noncontrolling Interest

fac:OtherComprehensiveIncomeLossAttributableToNoncontrollingInterest

Comprehensive income

Associations

Other Comprehensive Income (Loss) Attributable to Parent

fac:OtherComprehensiveIncomeLossAttributableToParent

Comprehensive income

Associations

Other Noncurrent Assets of Regulated Entity

fac:OtherNoncurrentAssetsOfRegulatedEntity

Balance sheet

Associations

Other Noncurrent Liabilities of Regulated Entity

fac:OtherNoncurrentLiabilitiesOfRegulatedEntity

Balance sheet

Associations

Other Operating Income (Expenses)

fac:OtherOperatingIncomeExpenses

Income statement

Associations

Other than Fixed Noncurrent Assets

fac:OtherThanFixedNoncurrentAssets

Balance sheet

Associations

Participating Securities, Distributed and Undistributed Earnings (Loss), Basic

fac:ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic

Income statement

Associations

Preferred Stock Dividends And Other Adjustments

fac:PreferredStockDividendsAndOtherAdjustments

Income statement

Associations

Provision For Loan, Lease, And Other Losses

fac:ProvisionForLoanLeaseAndOtherLosses

Income statement

Associations

Public Utilities Property, Plant, and Equipment, Net

fac:PublicUtilitiesPropertyPlantAndEquipmentNet

Balance sheet

Associations

Redeemable Noncontrolling Interest

fac:RedeemableNoncontrollingInterest

Balance sheet

Associations

Redeemable Noncontrolling Interest Common

fac:RedeemableNoncontrollingInterestCommon

Balance sheet

Associations

Redeemable Noncontrolling Interest Other

fac:RedeemableNoncontrollingInterestOther

Balance sheet

Associations

Redeemable Noncontrolling Interest Preferred

fac:RedeemableNoncontrollingInterestPreferred

Balance sheet

Associations

Return on Assets (ROA)

fac:ReturnOnAssets

Key Ratios

Associations

Return on Equity (ROE)

fac:ReturnOnEquity

Key Ratios

Associations

Return on Sales (ROS)

fac:ReturnOnSales

Key Ratios

Associations

Revenues

fac:Revenues

Income statement

Associations

Revenues, Excluding Interest and Dividends

fac:RevenuesExcludingInterestDividends

Income statement

Associations

Revenues, Net of Interest Expense

fac:RevenuesNetInterestExpense

Income statement

Associations

Sustainable Growth Rate (SGR)

fac:SustainableGrowthRate

Key Ratios

Associations

Temporary Equity

fac:TemporaryEquity

Balance sheet

Associations

Temporary Equity Attributable to Parent

fac:TemporaryEquityAttributableToParent

Balance sheet

Associations

Trading Symbol

fac:TradingSymbol

General

Associations

Undistributed Earnings (Loss) Allocated to Participating Securities, Basic

fac:UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic

Income statement

Associations