ALUMINUM CORP OF CHINA LTD | CIK:0001161611 | 3

  • Filed: 4/19/2018
  • Entity registrant name: ALUMINUM CORP OF CHINA LTD (CIK: 0001161611)
  • Generator: Merrill
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1161611/000116161118000020/0001161611-18-000020-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1161611/000116161118000020/ach-20171231.xml
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  • ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory

    2.17 Offsetting financial instruments

    Financial assets and liabilities are offset and the net amount reported in the consolidated statement of financial position when there is a legally enforceable right to offset the recognized amounts and there is an intention to settle on a net basis or realize the asset and settle the liability simultaneously.