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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 |