Reporting Checklist - List of Disclosures

# Disclosure
1 General Information
2 Document Information
3 Balance Sheet, Classified
4 Balance Sheet
5 Balance Sheet, Order of Liquidity
6 Income Statement, by Function
7 Income Statement, by Nature
8 Income Statement
9 Statement of Comprehensive Income, Net of Tax Presentation
10 Statement of Comprehensive Income, Before Tax Presentation
11 Statement of Comprehensive Income
12 Statement of Income and Comprehensive Income
13 Cash Flow Statement, Direct Method
14 Cash Flow Statement
15 Cash Flow Statement, Indirect Method
16 Statement of Changes in Equity
17 Property, Plant and Equipment Components
18 Inventory Components
19 Assets [Roll Up]
20 Liabilities and Equity [Roll Up]
21 Significant Accounting Policies
22 General information about financial statements [Note]
23 Earnings per share
24 Notes and other explanatory information
25 Accounting judgements and estimates
26 Accrued expenses and other liabilities
27 Allowance for credit losses
28 Associates
29 Auditors' remuneration
30 Authorisation of financial statements
31 Available-for-sale financial assets
32 Basis of consolidation
33 Basis of preparation of financial statements
34 Borrowings
35 Business combinations [Note]
36 Cash and cash equivalents
37 Cash flow statement [Note]
38 Changes in accounting policies
39 Changes in accounting policies, accounting estimates and errors [Note]
40 Collateral
41 Commitments
42 Commitments and contingent liabilities
43 Contingent liabilities
44 Cost of sales
45 Credit risk
46 Debt instruments
47 Deferred income
48 Deferred taxes
49 Deposits from banks
50 Deposits from customers
51 Depreciation and amortisation expense
52 Derivative financial instruments
53 Discontinued operations
54 Dividends
55 Earnings per share [Note]
56 Effect of changes in foreign exchange rates [Note]
57 Employee benefits [Note]
58 Entity's operating segments [Note]
59 Events after reporting period [Note]
60 Expenses
61 Expenses by nature
62 Exploration and evaluation assets [Note]
63 Fair value measurement [Note]
64 Fair value of financial instruments
65 Fee and commission income (expense)
66 Finance cost
67 Finance income (cost)
68 Finance income
69 Financial assets held for trading
70 Financial instruments [Note]
71 Financial instruments at fair value through profit or loss
72 Financial risk management
73 General and administrative expense
74 Going concern
75 Goodwill
76 Government grants [Note]
77 Impairment of assets [Note]
78 Income tax [Note]
79 Information about employees
80 Information about key management personnel
81 Insurance contracts [Note]
82 Intangible assets [Note]
83 Intangible assets and goodwill
84 Interest expense
85 Interest income
86 Interest income (expense)
87 Inventories [Note]
88 Investment property [Note]
89 Investments accounted for using equity method
90 Investments other than investments accounted for using equity method
91 Issued capital
92 Joint ventures
93 Lease prepayments
94 Leases [Note]
95 Liquidity risk
96 Loans and advances to banks
97 Loans and advances to customers
98 Market risk
99 Noncontrolling interests
100 Noncurrent assets held for sale and discontinued operations [Note]
101 Noncurrent assets or disposal groups classified as held for sale
102 Objectives, policies and processes for managing capital
103 Other assets
104 Other current assets
105 Other current liabilities
106 Other liabilities
107 Other non-current liabilities
108 Other operating expense
109 Other operating income (expense)
110 Other operating income
111 Prepayments and other assets
112 Profit (loss) from operating activities
113 Property, plant and equipment [Note]
114 Provisions
115 Related party [Note]
116 Repurchase and reverse repurchase agreements
117 Research and development expense
118 Reserves within equity
119 Restricted cash and cash equivalents
120 Revenue [Note]
121 Share capital, reserves and other equity interest [Note]
122 Share-based payment arrangements [Note]
123 Subordinated liabilities
124 Subsidiaries
125 Significant accounting policies [Note]
126 Tax receivables and payables
127 Trade and other payables
128 Trade and other receivables
129 Treasury shares
130 Accounting policy for available-for-sale financial assets [Policy]
131 Accounting policy for borrowing costs [Policy]
132 Accounting policy for borrowings [Policy]
133 Accounting policy for business combinations [Policy]
134 Accounting policy for business combinations and goodwill [Policy]
135 Accounting policy for cash flows [Policy]
136 Accounting policy for construction in progress [Policy]
137 Accounting policy for contingent liabilities and contingent assets [Policy]
138 Accounting policy for decommissioning, restoration and rehabilitation provisions [Policy]
139 Accounting policy for deferred income tax [Policy]
140 Accounting policy for derecognition of financial instruments [Policy]
141 Accounting policy for derivative financial instruments [Policy]
142 Accounting policy for derivative financial instruments and hedging [Policy]
143 Accounting policy for determining components of cash and cash equivalents [Policy]
144 Accounting policy for discontinued operations [Policy]
145 Accounting policy for dividends [Policy]
146 Accounting policy for earnings per share [Policy]
147 Accounting policy for employee benefits [Policy]
148 Accounting policy for expenses [Policy]
149 Accounting policy for exploration and evaluation expenditures [Policy]
150 Accounting policy for fair value measurement [Policy]
151 Accounting policy for finance costs [Policy]
152 Accounting policy for finance income and costs [Policy]
153 Accounting policy for financial assets [Policy]
154 Accounting policy for financial guarantees [Policy]
155 Accounting policy for financial instruments [Policy]
156 Accounting policy for financial instruments at fair value through profit or loss [Policy]
157 Accounting policy for financial liabilities [Policy]
158 Accounting policy for foreign currency translation [Policy]
159 Accounting policy for functional currency [Policy]
160 Accounting policy for goodwill [Policy]
161 Accounting policy for government grants [Policy]
162 Accounting policy for hedging [Policy]
163 Accounting policy for impairment of assets [Policy]
164 Accounting policy for impairment of financial assets [Policy]
165 Accounting policy for impairment of non-financial assets [Policy]
166 Accounting policy for income tax [Policy]
167 Accounting policy for insurance contracts and related assets, liabilities, income and expense [Policy]
168 Accounting policy for intangible assets and goodwill [Policy]
169 Accounting policy for intangible assets other than goodwill [Policy]
170 Accounting policy for interest income and expense [Policy]
171 Accounting policy for investment in associates [Policy]
172 Accounting policy for investment in associates and joint ventures [Policy]
173 Accounting policy for investments in joint ventures [Policy]
174 Accounting policy for investment property [Policy]
175 Accounting policy for investments other than investments accounted for using equity method [Policy]
176 Accounting policy for issued capital [Policy]
177 Accounting policy for leases [Policy]
178 Accounting policy for loans and receivables [Policy]
179 Accounting policy for measuring inventories [Policy]
180 Accounting policy for non-current assets or disposal groups classified as held for sale [Policy]
181 Accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [Policy]
182 Accounting policy for offsetting of financial instruments [Policy]
183 Accounting policy for property, plant and equipment [Policy]
184 Accounting policy for provisions [Policy]
185 Accounting policy for recognition of revenue [Policy]
186 Accounting policy for repurchase and reverse repurchase agreements [Policy]
187 Accounting policy for research and development expense [Policy]
188 Accounting policy for restricted cash and cash equivalents [Policy]
189 Accounting policy for segment reporting [Policy]
190 Accounting policy for share-based payment transactions [Policy]
191 Accounting policy for subsidiaries [Policy]
192 Accounting policy for taxes other than income tax [Policy]
193 Accounting policy for trade and other payables [Policy]
194 Accounting policy for trade and other receivables [Policy]
195 Accounting policy for transactions with non-controlling interests [Policy]
196 Accounting policy for transactions with related parties [Policy]
197 Accounting policy for treasury shares [Policy]
198 Other accounting policies relevant to understanding of financial statements
199 Statement of IFRS compliance
200 Measurement bases used in preparing financial statements
201 Initial application of standards or interpretations
202 Expected impact of initial application of new standards or interpretations
203 Detailed information about business combinations
204 Reconciliation of changes in goodwill
205 Transactions between related parties
206 Amounts incurred by entity for provision of key management personnel services provided by separate management entities
207 Detailed information about property, plant and equipment
208 Detailed information about financial instruments
209 Financial assets
210 External credit grades
211 Financial liabilities
212 Offsetting of financial assets and financial liabilities
213 Offsetting of financial assets
214 Offsetting of financial liabilities
215 Hedge accounting
216 Detailed information about hedges
217 Information about terms and conditions of hedging instruments and how they affect future cash flows
218 Detailed information about hedging instruments
219 Information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c
220 Nature and extent of risks arising from financial instruments
221 Sensitivity analysis for types of market risk
222 Reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments
223 Credit risk exposure
224 Financial assets that are either past due or impaired
225 Analysis of age of financial assets that are past due but not impaired
226 Maturity analysis for non-derivative financial liabilities
227 Maturity analysis for derivative financial liabilities
228 How entity manages liquidity risk
229 Financial instruments by type of interest rate
230 Detailed information about borrowings
231 Transfers of financial assets
232 Transferred financial assets that are not derecognised in their entirety
233 Fair value measurement of assets
234 Fair value measurement of liabilities
235 Significant unobservable inputs used in fair value measurement of assets
236 Significant unobservable inputs used in fair value measurement of liabilities
237 Detailed information about intangible assets
238 Intangible assets with indefinite useful life
239 Intangible assets material to entity
240 Reconciliation of changes in intangible assets and goodwill
241 Detailed information about investment property
242 Separate financial statements [Note]
243 Interests in other entities [Note]
244 Interests in subsidiaries
245 Composition of group
246 Information about consolidated structured entities
247 Interests in associates
248 Reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate
249 Interests in joint arrangements
250 Joint operations
251 Reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture
252 Interests in unconsolidated structured entities
253 Other provisions, contingent liabilities and contingent assets [Note]
254 Other provisions
255 Impairment loss and reversal of impairment loss
256 Information for impairment loss recognised or reversed for individual asset or cash-generating unit
257 Information for cash-generating units
258 Recognised finance lease as assets by lessee
259 Finance lease and operating lease by lessee
260 Finance lease and operating lease by lessor
261 Maturity analysis of finance lease payments receivable
262 Maturity analysis of operating lease payments
263 Terms and conditions of share-based payment arrangement
264 Number and weighted average exercise prices of share options
265 Range of exercise prices of outstanding share options
266 Number and weighted average remaining contractual life of outstanding share options
267 Number and weighted average exercise prices of other equity instruments
268 Indirect measurement of fair value of goods or services received, share options granted during period
269 Indirect measurement of fair value of goods or services received, other equity instruments granted during period
270 Effect of share-based payments on entity's profit or loss
271 Defined benefit plans
272 Information about maturity profile of defined benefit obligation
273 Net defined benefit liability (asset)
274 Fair value of plan assets
275 Sensitivity analysis for actuarial assumptions
276 Additional information about defined benefit plans
277 Temporary difference, unused tax losses and unused tax credits
278 Borrowing costs [Note]
279 Reconciliation of liabilities arising from financing activities
280 Analysis of other comprehensive income by item [Note]
281 Classes of share capital
282 Operating segments
283 Products and services
284 Geographical areas
285 Major customers
286 Additional information
287 Other noncurrent assets

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