IFRS Disclosure Examples (2018-06-05 prototype) http://www.xbrlsite.com/2018/20F/rss_StatementsNotesPoliciesDisclosures.xml IFRS Disclosure Examples (2018-06-05 prototype) en-us Tue, 5 Jun 2018 13:02:30 GMT Tue, 5 Jun 2018 13:02:30 GMT http://www.xbrlsite.com/2018/20F/Index.html Manual Charles.Hoffman@me.com (Charles Hoffman) Charles.Hoffman@me.com (Charles Hoffman) BalanceSheet Balance Sheet (77 examples) http://www.xbrlsite.com/2018/20F/ComparePFS_1.html Economic entity balance sheet (statement of financial position). Primary financial statements Tue, 5 Jun 2018 13:02:41 GMT http://www.xbrlsite.com/2018/20F/ComparePFS_1.html CashFlowStatement Cash Flow Statement [Roll Forward] (42 examples) http://www.xbrlsite.com/2018/20F/ComparePFS_12.html Economic entity cash flow statement. Primary financial statements Tue, 5 Jun 2018 13:02:41 GMT http://www.xbrlsite.com/2018/20F/ComparePFS_12.html DocumentInformation Document Information [Hierarchy] (55 examples) http://www.xbrlsite.com/2018/20F/ComparePFS_436.html Information related to a submitted financial report. Primary financial statements Tue, 5 Jun 2018 13:02:41 GMT http://www.xbrlsite.com/2018/20F/ComparePFS_436.html IncomeStatement Income Statement, by Legal Entity [Roll Up] (47 examples) http://www.xbrlsite.com/2018/20F/ComparePFS_7.html Economic entity income statement. (Alternatively, could combine income statement and statement of comprehensive income.) Primary financial statements Tue, 5 Jun 2018 13:02:41 GMT http://www.xbrlsite.com/2018/20F/ComparePFS_7.html StatementOfChangesInEquity Statement of Changes in Equity [Roll Forward] (4 examples) http://www.xbrlsite.com/2018/20F/ComparePFS_1216.html Economic entity statement of changes in equity Primary financial statements Tue, 5 Jun 2018 13:02:41 GMT http://www.xbrlsite.com/2018/20F/ComparePFS_1216.html StatementOfComprehensiveIncome Statement of Comprehensive Income (39 examples) http://www.xbrlsite.com/2018/20F/ComparePFS_17.html Economic entity statement of comprehensive income. (Alternativly, could combine with income statement). Primary financial statements Tue, 5 Jun 2018 13:02:41 GMT http://www.xbrlsite.com/2018/20F/ComparePFS_17.html StatementOfIncomeAndComprehensiveIncome Statement of Income and Comprehensive Income [Roll Up] (18 examples) http://www.xbrlsite.com/2018/20F/ComparePFS_1215.html Combined statements of income and comprehensive income. Allowed alternative Primary financial statements Tue, 5 Jun 2018 13:02:41 GMT http://www.xbrlsite.com/2018/20F/ComparePFS_1215.html ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory Disclosure of cash and cash equivalents (166 examples) http://www.xbrlsite.com/2018/20F/Compare_983.html The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents] Notes Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_983.html ifrs-full:DisclosureOfEarningsPerShareExplanatory Disclosure of earnings per share (183 examples) http://www.xbrlsite.com/2018/20F/Compare_1004.html The entire disclosure for earnings per share. Notes Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1004.html ifrs-full:DisclosureOfEmployeeBenefitsExplanatory Disclosure of employee benefits (156 examples) http://www.xbrlsite.com/2018/20F/Compare_1006.html The entire disclosure for employee benefits. Notes Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1006.html ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory Disclosure of entity's operating segments (181 examples) http://www.xbrlsite.com/2018/20F/Compare_1007.html The entire disclosure for operating segments. Notes Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1007.html ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory Disclosure of events after reporting period (165 examples) http://www.xbrlsite.com/2018/20F/Compare_1008.html The entire disclosure for events after the reporting period. Notes Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1008.html ifrs-full:DisclosureOfFinancialInstrumentsExplanatory Disclosure of financial instruments (159 examples) http://www.xbrlsite.com/2018/20F/Compare_1019.html The entire disclosure for financial instruments. Notes Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1019.html ifrs-full:DisclosureOfIncomeTaxExplanatory Disclosure of income tax (238 examples) http://www.xbrlsite.com/2018/20F/Compare_1032.html The entire disclosure for income taxes. Notes Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1032.html ifrs-full:DisclosureOfIntangibleAssetsExplanatory Disclosure of intangible assets (143 examples) http://www.xbrlsite.com/2018/20F/Compare_1037.html The entire disclosure for intangible assets. Notes Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1037.html ifrs-full:DisclosureOfInventoriesExplanatory Disclosure of inventories (145 examples) http://www.xbrlsite.com/2018/20F/Compare_1042.html The entire disclosure for inventories. Notes Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1042.html ifrs-full:DisclosureOfOperatingSegmentsExplanatory Disclosure of operating segments (157 examples) http://www.xbrlsite.com/2018/20F/Compare_1431.html The disclosure of operating segments. [Refer: Operating segments [member]] Notes Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1431.html ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory Disclosure of property, plant and equipment (221 examples) http://www.xbrlsite.com/2018/20F/Compare_1071.html The entire disclosure for property, plant and equipment. Notes Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1071.html ifrs-full:DisclosureOfRelatedPartyExplanatory Disclosure of related party (220 examples) http://www.xbrlsite.com/2018/20F/Compare_1076.html The entire disclosure for related parties. Notes Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1076.html ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory Disclosure of share capital, reserves and other equity interest (155 examples) http://www.xbrlsite.com/2018/20F/Compare_1083.html The entire disclosure for share capital, reserves and other equity interest. Notes Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1083.html ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory Disclosure of significant accounting policies (221 examples) http://www.xbrlsite.com/2018/20F/Compare_1087.html The entire disclosure for significant accounting policies applied by the entity. Notes Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1087.html ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory Disclosure of trade and other receivables (160 examples) http://www.xbrlsite.com/2018/20F/Compare_1090.html The disclosure of trade and other receivables. [Refer: Trade and other receivables] Notes Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1090.html ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory Disclosure of transactions between related parties (159 examples) http://www.xbrlsite.com/2018/20F/Compare_1218.html The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]] Notes Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1218.html ifrs-full:DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory Description of accounting policy for available-for-sale financial assets (18 examples) http://www.xbrlsite.com/2018/20F/Compare_1094.html The description of the entity's accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1094.html ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory Description of accounting policy for biological assets (6 examples) http://www.xbrlsite.com/2018/20F/Compare_1095.html The description of the entity's accounting policy for biological assets. [Refer: Biological assets] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1095.html ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory Description of accounting policy for borrowing costs (64 examples) http://www.xbrlsite.com/2018/20F/Compare_1096.html The description of the entity's accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1096.html ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory Description of accounting policy for borrowings (49 examples) http://www.xbrlsite.com/2018/20F/Compare_1097.html The description of the entity's accounting policy for borrowings. [Refer: Borrowings] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1097.html ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory Description of accounting policy for business combinations and goodwill (33 examples) http://www.xbrlsite.com/2018/20F/Compare_1099.html The description of the entity's accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1099.html ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory Description of accounting policy for business combinations (70 examples) http://www.xbrlsite.com/2018/20F/Compare_1098.html The description of the entity's accounting policy for business combinations. [Refer: Business combinations [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1098.html ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory Description of accounting policy for cash flows (24 examples) http://www.xbrlsite.com/2018/20F/Compare_1100.html The description of the entity's accounting policy for cash flows. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1100.html ifrs-full:DescriptionOfAccountingPolicyForCollateralExplanatory Description of accounting policy for collateral (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1101.html The description of the entity's accounting policy for collateral. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1101.html ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory Description of accounting policy for construction in progress (12 examples) http://www.xbrlsite.com/2018/20F/Compare_1102.html The description of the entity's accounting policy for construction in progress. [Refer: Construction in progress] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1102.html ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory Description of accounting policy for contingent liabilities and contingent assets (26 examples) http://www.xbrlsite.com/2018/20F/Compare_1103.html The description of the entity's accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1103.html ifrs-full:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory Description of accounting policy for customer acquisition costs (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1104.html The description of the entity's accounting policy for costs related to acquisition of customers. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1104.html ifrs-full:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory Description of accounting policy for customer loyalty programmes (6 examples) http://www.xbrlsite.com/2018/20F/Compare_1105.html The description of the entity's accounting policy for customer loyalty programmes. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1105.html ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory Description of accounting policy for decommissioning, restoration and rehabilitation provisions (18 examples) http://www.xbrlsite.com/2018/20F/Compare_1106.html The description of the entity's accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1106.html ifrs-full:DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory Description of accounting policy for deferred acquisition costs arising from insurance contracts (3 examples) http://www.xbrlsite.com/2018/20F/Compare_1107.html The description of the entity's accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1107.html ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory Description of accounting policy for deferred income tax (33 examples) http://www.xbrlsite.com/2018/20F/Compare_1108.html The description of the entity's accounting policy for deferred income tax. [Refer: Deferred tax expense (income)] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1108.html ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory Description of accounting policy for depreciation expense (6 examples) http://www.xbrlsite.com/2018/20F/Compare_1109.html The description of the entity's accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1109.html ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory Description of accounting policy for derecognition of financial instruments (19 examples) http://www.xbrlsite.com/2018/20F/Compare_1110.html The description of the entity's accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1110.html ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory Description of accounting policy for derivative financial instruments and hedging (55 examples) http://www.xbrlsite.com/2018/20F/Compare_1112.html The description of the entity's accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1112.html ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory Description of accounting policy for derivative financial instruments (53 examples) http://www.xbrlsite.com/2018/20F/Compare_1111.html The description of the entity's accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1111.html ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory Description of accounting policy for discontinued operations (13 examples) http://www.xbrlsite.com/2018/20F/Compare_1114.html The description of the entity's accounting policy for discontinued operations. [Refer: Discontinued operations [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1114.html ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory Description of accounting policy for dividends (48 examples) http://www.xbrlsite.com/2018/20F/Compare_1115.html The description of the entity's accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1115.html ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory Description of accounting policy for earnings per share (135 examples) http://www.xbrlsite.com/2018/20F/Compare_1116.html The description of the entity's accounting policy for earnings per share. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1116.html ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory Description of accounting policy for employee benefits (188 examples) http://www.xbrlsite.com/2018/20F/Compare_1118.html The description of the entity's accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1118.html ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory Description of accounting policy for environment related expense (9 examples) http://www.xbrlsite.com/2018/20F/Compare_1119.html The description of the entity's accounting policy for environment related expense. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1119.html ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory Description of accounting policy for expenses (20 examples) http://www.xbrlsite.com/2018/20F/Compare_1120.html The description of the entity's accounting policy for expenses. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1120.html ifrs-full:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures Description of accounting policy for exploration and evaluation expenditures (24 examples) http://www.xbrlsite.com/2018/20F/Compare_1121.html The description of the entity's accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1121.html ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory Description of accounting policy for fair value measurement (58 examples) http://www.xbrlsite.com/2018/20F/Compare_1122.html The description of the entity's accounting policy for fair value measurement. [Refer: At fair value [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1122.html ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory Description of accounting policy for fee and commission income and expense (8 examples) http://www.xbrlsite.com/2018/20F/Compare_1123.html The description of the entity's accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1123.html ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory Description of accounting policy for finance costs (14 examples) http://www.xbrlsite.com/2018/20F/Compare_1124.html The description of the entity's accounting policy for finance costs. [Refer: Finance costs] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1124.html ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory Description of accounting policy for finance income and costs (39 examples) http://www.xbrlsite.com/2018/20F/Compare_1125.html The description of the entity's accounting policy for finance income and costs. [Refer: Finance income (cost)] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1125.html ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory Description of accounting policy for financial assets (76 examples) http://www.xbrlsite.com/2018/20F/Compare_1126.html The description of the entity's accounting policy for financial assets. [Refer: Financial assets] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1126.html ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory Description of accounting policy for financial guarantees (26 examples) http://www.xbrlsite.com/2018/20F/Compare_1127.html The description of the entity's accounting policy for financial guarantees. [Refer: Guarantees [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1127.html ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory Description of accounting policy for financial instruments at fair value through profit or loss (11 examples) http://www.xbrlsite.com/2018/20F/Compare_1129.html The description of the entity's accounting policy for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1129.html ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory Description of accounting policy for financial instruments (141 examples) http://www.xbrlsite.com/2018/20F/Compare_1128.html The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1128.html ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory Description of accounting policy for financial liabilities (52 examples) http://www.xbrlsite.com/2018/20F/Compare_1130.html The description of the entity's accounting policy for financial liabilities. [Refer: Financial liabilities] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1130.html ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory Description of accounting policy for foreign currency translation (214 examples) http://www.xbrlsite.com/2018/20F/Compare_1131.html The description of the entity's accounting policy for foreign currency translation. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1131.html ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory Description of accounting policy for functional currency (43 examples) http://www.xbrlsite.com/2018/20F/Compare_1132.html The description of the entity's accounting policy for the currency of the primary economic environment in which the entity operates. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1132.html ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory Description of accounting policy for goodwill (59 examples) http://www.xbrlsite.com/2018/20F/Compare_1133.html The description of the entity's accounting policy for goodwill. [Refer: Goodwill] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1133.html ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants Description of accounting policy for government grants (60 examples) http://www.xbrlsite.com/2018/20F/Compare_1134.html The description of the entity's accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1134.html ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory Description of accounting policy for hedging (16 examples) http://www.xbrlsite.com/2018/20F/Compare_1135.html The description of the entity's accounting policy for hedging. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1135.html ifrs-full:DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory Description of accounting policy for held-to-maturity investments (4 examples) http://www.xbrlsite.com/2018/20F/Compare_1136.html The description of the entity's accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1136.html ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory Description of accounting policy for impairment of assets (90 examples) http://www.xbrlsite.com/2018/20F/Compare_1137.html The description of the entity's accounting policy for the impairment of assets. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1137.html ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory Description of accounting policy for impairment of financial assets (45 examples) http://www.xbrlsite.com/2018/20F/Compare_1138.html The description of the entity's accounting policy for the impairment of financial assets. [Refer: Financial assets] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1138.html ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory Description of accounting policy for impairment of non-financial assets (102 examples) http://www.xbrlsite.com/2018/20F/Compare_1139.html The description of the entity's accounting policy for the impairment of non-financial assets. [Refer: Financial assets] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1139.html ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory Description of accounting policy for income tax (206 examples) http://www.xbrlsite.com/2018/20F/Compare_1140.html The description of the entity's accounting policy for income tax. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1140.html ifrs-full:DescriptionOfAccountingPolicyForInsuranceContracts Description of accounting policy for insurance contracts and related assets, liabilities, income and expense (15 examples) http://www.xbrlsite.com/2018/20F/Compare_1141.html The description of the entity's accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1141.html ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory Description of accounting policy for intangible assets and goodwill (77 examples) http://www.xbrlsite.com/2018/20F/Compare_1142.html The description of the entity's accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1142.html ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory Description of accounting policy for intangible assets other than goodwill (107 examples) http://www.xbrlsite.com/2018/20F/Compare_1143.html The description of the entity's accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1143.html ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory Description of accounting policy for interest income and expense (22 examples) http://www.xbrlsite.com/2018/20F/Compare_1144.html The description of the entity's accounting policy for income and expense arising from interest. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1144.html ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates Description of accounting policy for investment in associates (31 examples) http://www.xbrlsite.com/2018/20F/Compare_1145.html The description of the entity's accounting policy for investments in associates. [Refer: Associates [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1145.html ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory Description of accounting policy for investment in associates and joint ventures (49 examples) http://www.xbrlsite.com/2018/20F/Compare_1146.html The description of the entity's accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1146.html ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory Description of accounting policy for investment property (38 examples) http://www.xbrlsite.com/2018/20F/Compare_1148.html The description of the entity's accounting policy for investment property. [Refer: Investment property] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1148.html ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures Description of accounting policy for investments in joint ventures (19 examples) http://www.xbrlsite.com/2018/20F/Compare_1147.html The description of the entity's accounting policy for investments in joint ventures. [Refer: Joint ventures [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1147.html ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory Description of accounting policy for investments other than investments accounted for using equity method (15 examples) http://www.xbrlsite.com/2018/20F/Compare_1149.html The description of the entity's accounting policy for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1149.html ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory Description of accounting policy for issued capital (68 examples) http://www.xbrlsite.com/2018/20F/Compare_1150.html The description of the entity's accounting policy for issued capital. [Refer: Issued capital] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1150.html ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory Description of accounting policy for leases (179 examples) http://www.xbrlsite.com/2018/20F/Compare_1151.html The description of the entity's accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1151.html ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory Description of accounting policy for loans and receivables (16 examples) http://www.xbrlsite.com/2018/20F/Compare_1152.html The description of the entity's accounting policy for loans and receivables. [Refer: Loans and receivables] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1152.html ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories Description of accounting policy for measuring inventories (137 examples) http://www.xbrlsite.com/2018/20F/Compare_1153.html The description of the entity's accounting policy for measuring inventories. [Refer: Inventories] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1153.html ifrs-full:DescriptionOfAccountingPolicyForMiningAssetsExplanatory Description of accounting policy for mining assets (3 examples) http://www.xbrlsite.com/2018/20F/Compare_1154.html The description of the entity's accounting policy for mining assets. [Refer: Mining assets] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1154.html ifrs-full:DescriptionOfAccountingPolicyForMiningRightsExplanatory Description of accounting policy for mining rights (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1155.html The description of the entity's accounting policy for mining rights. [Refer: Mining rights [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1155.html ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations (24 examples) http://www.xbrlsite.com/2018/20F/Compare_1157.html The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1157.html ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory Description of accounting policy for non-current assets or disposal groups classified as held for sale (57 examples) http://www.xbrlsite.com/2018/20F/Compare_1156.html The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1156.html ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory Description of accounting policy for offsetting of financial instruments (24 examples) http://www.xbrlsite.com/2018/20F/Compare_1158.html The description of the entity's accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1158.html ifrs-full:DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory Description of accounting policy for oil and gas assets (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1159.html The description of the entity's accounting policy for oil and gas assets. [Refer: Oil and gas assets] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1159.html ifrs-full:DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory Description of accounting policy for programming assets (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1160.html The description of the entity's accounting policy for programming assets. [Refer: Programming assets] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1160.html ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory Description of accounting policy for property, plant and equipment (227 examples) http://www.xbrlsite.com/2018/20F/Compare_1161.html The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1161.html ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory Description of accounting policy for provisions (169 examples) http://www.xbrlsite.com/2018/20F/Compare_1162.html The description of the entity's accounting policy for provisions. [Refer: Provisions] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1162.html ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory Description of accounting policy for reclassification of financial instruments (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1163.html The description of the entity's accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1163.html ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price (3 examples) http://www.xbrlsite.com/2018/20F/Compare_1164.html The description of the entity's accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Financial instruments, class [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1164.html ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue Description of accounting policy for recognition of revenue (196 examples) http://www.xbrlsite.com/2018/20F/Compare_1165.html The description of the entity's accounting policy for recognising revenue. [Refer: Revenue] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1165.html ifrs-full:DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory Description of accounting policy for regulatory deferral accounts (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1166.html The description of the entity's accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1166.html ifrs-full:DescriptionOfAccountingPolicyForReinsuranceExplanatory Description of accounting policy for reinsurance (4 examples) http://www.xbrlsite.com/2018/20F/Compare_1167.html The description of the entity's accounting policy for reinsurance. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1167.html ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory Description of accounting policy for repairs and maintenance (6 examples) http://www.xbrlsite.com/2018/20F/Compare_1168.html The description of the entity's accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1168.html ifrs-full:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory Description of accounting policy for repurchase and reverse repurchase agreements (14 examples) http://www.xbrlsite.com/2018/20F/Compare_1169.html The description of the entity's accounting policy for repurchase and reverse repurchase agreements. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1169.html ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory Description of accounting policy for research and development expense (55 examples) http://www.xbrlsite.com/2018/20F/Compare_1170.html The description of the entity's accounting policy for research and development expense. [Refer: Research and development expense] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1170.html ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory Description of accounting policy for restricted cash and cash equivalents (21 examples) http://www.xbrlsite.com/2018/20F/Compare_1171.html The description of the entity's accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1171.html ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory Description of accounting policy for segment reporting (117 examples) http://www.xbrlsite.com/2018/20F/Compare_1172.html The description of the entity's accounting policy for segment reporting. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1172.html ifrs-full:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory Description of accounting policy for service concession arrangements (6 examples) http://www.xbrlsite.com/2018/20F/Compare_1173.html The description of the entity's accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1173.html ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory Description of accounting policy for share-based payment transactions (148 examples) http://www.xbrlsite.com/2018/20F/Compare_1174.html The description of the entity's accounting policy for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1174.html ifrs-full:DescriptionOfAccountingPolicyForStrippingCostsExplanatory Description of accounting policy for stripping costs (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1175.html The description of the entity's accounting policy for waste removal costs that are incurred in mining activity. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1175.html ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory Description of accounting policy for subsidiaries (38 examples) http://www.xbrlsite.com/2018/20F/Compare_1176.html The description of the entity's accounting policy for subsidiaries. [Refer: Subsidiaries [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1176.html ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory Description of accounting policy for taxes other than income tax (17 examples) http://www.xbrlsite.com/2018/20F/Compare_1177.html The description of the entity's accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1177.html ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits Description of accounting policy for termination benefits (9 examples) http://www.xbrlsite.com/2018/20F/Compare_1178.html The description of the entity's accounting policy for termination benefits. [Refer: Termination benefits expense] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1178.html ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory Description of accounting policy for trade and other payables (44 examples) http://www.xbrlsite.com/2018/20F/Compare_1179.html The description of the entity's accounting policy for trade and other payables. [Refer: Trade and other payables] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1179.html ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory Description of accounting policy for trade and other receivables (67 examples) http://www.xbrlsite.com/2018/20F/Compare_1180.html The description of the entity's accounting policy for trade and other receivables. [Refer: Trade and other receivables] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1180.html ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory Description of accounting policy for trading income and expense (3 examples) http://www.xbrlsite.com/2018/20F/Compare_1181.html The description of the entity's accounting policy for trading income and expense. [Refer: Trading income (expense)] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1181.html ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory Description of accounting policy for transactions with non-controlling interests (13 examples) http://www.xbrlsite.com/2018/20F/Compare_1182.html The description of the entity's accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1182.html ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory Description of accounting policy for transactions with related parties (26 examples) http://www.xbrlsite.com/2018/20F/Compare_1183.html The description of the entity's accounting policy for transactions with related parties. [Refer: Related parties [member]] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1183.html ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory Description of accounting policy for treasury shares (36 examples) http://www.xbrlsite.com/2018/20F/Compare_1184.html The description of the entity's accounting policy for treasury shares. [Refer: Treasury shares] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1184.html ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory Description of accounting policy for warrants (7 examples) http://www.xbrlsite.com/2018/20F/Compare_1185.html The description of the entity's accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares. Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1185.html ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents Description of accounting policy for determining components of cash and cash equivalents (143 examples) http://www.xbrlsite.com/2018/20F/Compare_1113.html The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents] Policies Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1113.html ifrs-full:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory Additional information about nature of and changes in risks associated with interests in structured entities (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1325.html The disclosure of additional information about the nature of, and changes in, risks associated with interests in structured entities. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1325.html ifrs-full:AdditionalInformationAboutSharebasedPaymentArrangements Additional information about share-based payment arrangements (7 examples) http://www.xbrlsite.com/2018/20F/Compare_1391.html Additional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Share-based payment arrangements [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1391.html ifrs-full:AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired Analysis of age of financial assets that are past due but not impaired (37 examples) http://www.xbrlsite.com/2018/20F/Compare_1267.html Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1267.html ifrs-full:AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory Analysis of credit exposures using external credit grading system (4 examples) http://www.xbrlsite.com/2018/20F/Compare_1234.html The disclosure of an analysis of credit exposures using an external credit grading system. [Refer: Credit exposure; External credit grades [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1234.html ifrs-full:AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory Analysis of credit exposures using internal credit grading system (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1235.html The disclosure of an analysis of credit exposures using an internal credit grading system. [Refer: Credit exposure; Internal credit grades [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1235.html ifrs-full:AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired Analysis of financial assets that are individually determined to be impaired (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1268.html Analysis of financial assets that are individually determined to be impaired, including the factors that the entity considered when determining that they are impaired. [Refer: Financial assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1268.html ifrs-full:DescriptionOfAccountingPolicyForEmissionRightsExplanatory Description of accounting policy for emission rights (3 examples) http://www.xbrlsite.com/2018/20F/Compare_1117.html The description of the entity's accounting policy for emission rights. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1117.html ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations Disclosure of expected impact of initial application of new standards or interpretations (64 examples) http://www.xbrlsite.com/2018/20F/Compare_1200.html The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1200.html ifrs-full:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable Description of fact that amount of change in accounting estimate is impracticable (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1203.html The description of the fact that the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1203.html ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations Disclosure of initial application of standards or interpretations (29 examples) http://www.xbrlsite.com/2018/20F/Compare_1198.html The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1198.html ifrs-full:DescriptionOfManagingLiquidityRisk Disclosure of how entity manages liquidity risk (17 examples) http://www.xbrlsite.com/2018/20F/Compare_1272.html The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1272.html ifrs-full:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate Description of nature of accounting errors in prior periods (3 examples) http://www.xbrlsite.com/2018/20F/Compare_1204.html The description of the nature of accounting errors in prior periods. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1204.html ifrs-full:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate Description of nature of change in accounting estimate (3 examples) http://www.xbrlsite.com/2018/20F/Compare_1202.html The description of the nature of changes in accounting estimates that have effects in the current period or are expected to have effects in future periods. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1202.html ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements Description of other accounting policies relevant to understanding of financial statements (27 examples) http://www.xbrlsite.com/2018/20F/Compare_1186.html The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1186.html ifrs-full:DescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1269.html The description of the policies for disposal, or for use in operations, of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees) when the assets are not readily convertible into cash. [Refer: Guarantees [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1269.html ifrs-full:DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities Description of policy for determining contribution of defined benefit plans that share risks between entities under common control (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1395.html The description of the policy for determining the contribution to be paid by the entity for defined benefit plans that share risks between entities under common control. [Refer: Defined benefit plans [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1395.html ifrs-full:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern Disclosure of uncertainties of entity's ability to continue as going concern (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1189.html The disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity's ability to continue as a going concern. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1189.html ifrs-full:DescriptionOfVoluntaryChangeInAccountingPolicy Disclosure of voluntary change in accounting policy (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1199.html The disclosure of a voluntary change in accounting policy. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1199.html ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory Disclosure of accounting judgements and estimates (127 examples) http://www.xbrlsite.com/2018/20F/Compare_970.html The disclosure of judgements that management has made in the process of applying the entity's accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_970.html ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory Disclosure of accrued expenses and other liabilities (39 examples) http://www.xbrlsite.com/2018/20F/Compare_971.html The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_971.html ifrs-full:DisclosureOfAcquiredReceivablesExplanatory Disclosure of acquired receivables (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1215.html The disclosure of receivables acquired in a business combination. [Refer: Business combinations [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1215.html ifrs-full:DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory Disclosure of actual claims compared with previous estimates (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1411.html The disclosure of actual claims compared with previous estimates (ie claims development). The disclosure about claims development shall go back to the period when the earliest material claim arose for which there is still uncertainty about the amount and timing of the claims payments, but need not go back more than ten years. An insurer need not disclose this information for claims for which uncertainty about the amount and timing of claims payments is typically resolved within one year. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1411.html ifrs-full:DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory Disclosure of additional information about defined benefit plans (27 examples) http://www.xbrlsite.com/2018/20F/Compare_1400.html The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1400.html ifrs-full:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory Disclosure of additional information about leasing activities for lessee (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1370.html The disclosure of additional information about leasing activities of a lessee. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1370.html ifrs-full:DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory Disclosure of additional information about leasing activities for lessor (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1371.html The disclosure of additional information about leasing activities of a lessor. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1371.html ifrs-full:DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory Disclosure of additional information about understanding financial position and liquidity of entity (6 examples) http://www.xbrlsite.com/2018/20F/Compare_1423.html The disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1423.html ifrs-full:DisclosureOfAdditionalInformationExplanatory Disclosure of additional information (22 examples) http://www.xbrlsite.com/2018/20F/Compare_1435.html The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1435.html ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory Disclosure of allowance for credit losses (41 examples) http://www.xbrlsite.com/2018/20F/Compare_972.html The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_972.html ifrs-full:DisclosureOfAmountsArisingFromInsuranceContractsExplanatory Disclosure of amounts arising from insurance contracts (7 examples) http://www.xbrlsite.com/2018/20F/Compare_1406.html The disclosure of information that identifies and explains the amounts in the entity's financial statements arising from insurance contracts. [Refer: Types of insurance contracts [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1406.html ifrs-full:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities (29 examples) http://www.xbrlsite.com/2018/20F/Compare_1219.html The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1219.html ifrs-full:DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date (4 examples) http://www.xbrlsite.com/2018/20F/Compare_1191.html The disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, twelve months after reporting date. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1191.html ifrs-full:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory Disclosure of analysis of other comprehensive income by item (40 examples) http://www.xbrlsite.com/2018/20F/Compare_1424.html The entire disclosure of the analysis of other comprehensive income by item. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1424.html ifrs-full:DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks (6 examples) http://www.xbrlsite.com/2018/20F/Compare_1401.html The disclosure of an analysis of the present value of a defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish: (a) between amounts owing to active members, deferred members, and pensioners; (b) between vested benefits and accrued but not vested benefits; and (c) between conditional benefits, amounts attributable to future salary increases and other benefits. [Refer: Defined benefit obligation, at present value] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1401.html ifrs-full:DisclosureOfArrangementsInvolvingLegalFormOfLeaseExplanatory Disclosure of arrangements involving legal form of lease (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1376.html The entire disclosure for arrangements involving the legal form of a lease. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1376.html ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory Disclosure of assets and liabilities with significant risk of material adjustment (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1195.html The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1195.html ifrs-full:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory Disclosure of assets recognised from costs to obtain or fulfil contracts with customers (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1355.html The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1355.html ifrs-full:DisclosureOfAuditorsRemunerationExplanatory Disclosure of auditors' remuneration (31 examples) http://www.xbrlsite.com/2018/20F/Compare_974.html The disclosure of compensation to the entity's auditors. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_974.html ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory Disclosure of authorisation of financial statements (19 examples) http://www.xbrlsite.com/2018/20F/Compare_975.html The disclosure of the authorisation of financial statements for issue. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_975.html ifrs-full:DisclosureOfAvailableforsaleAssetsExplanatory Disclosure of available-for-sale financial assets (44 examples) http://www.xbrlsite.com/2018/20F/Compare_976.html The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_976.html ifrs-full:DisclosureOfBasisOfConsolidationExplanatory Disclosure of basis of consolidation (72 examples) http://www.xbrlsite.com/2018/20F/Compare_977.html The disclosure of the basis used for consolidation. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_977.html ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory Disclosure of basis of preparation of financial statements (123 examples) http://www.xbrlsite.com/2018/20F/Compare_978.html The disclosure of the basis used for the preparation of the financial statements. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_978.html ifrs-full:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets (4 examples) http://www.xbrlsite.com/2018/20F/Compare_979.html The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_979.html ifrs-full:DisclosureOfBorrowingCostsExplanatory Disclosure of borrowing costs (15 examples) http://www.xbrlsite.com/2018/20F/Compare_1404.html The entire disclosure for borrowing costs. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1404.html ifrs-full:DisclosureOfBorrowingsExplanatory Disclosure of borrowings (134 examples) http://www.xbrlsite.com/2018/20F/Compare_980.html The disclosure of borrowings. [Refer: Borrowings] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_980.html ifrs-full:DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1333.html The disclosure of the breakdown of assets and liabilities that have been aggregated into the single line investment balance for the transition from proportionate consolidation to the equity method. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1333.html ifrs-full:DisclosureOfBusinessCombinationsExplanatory Disclosure of business combinations (84 examples) http://www.xbrlsite.com/2018/20F/Compare_981.html The entire disclosure for business combinations. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_981.html ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory Disclosure of cash and bank balances at central banks (9 examples) http://www.xbrlsite.com/2018/20F/Compare_982.html The disclosure of cash and bank balances at central banks. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_982.html ifrs-full:DisclosureOfCashFlowStatementExplanatory Disclosure of cash flow statement (62 examples) http://www.xbrlsite.com/2018/20F/Compare_984.html The entire disclosure for a statement of cash flows. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_984.html ifrs-full:DisclosureOfChangesInAccountingEstimatesExplanatory Disclosure of changes in accounting estimates (9 examples) http://www.xbrlsite.com/2018/20F/Compare_1201.html The disclosure of changes in accounting estimates. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1201.html ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory Disclosure of changes in accounting policies, accounting estimates and errors (30 examples) http://www.xbrlsite.com/2018/20F/Compare_986.html The entire disclosure for changes in accounting policies, accounting estimates and errors. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_986.html ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory Disclosure of changes in accounting policies (20 examples) http://www.xbrlsite.com/2018/20F/Compare_985.html The disclosure of changes made to accounting policies by the entity. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_985.html ifrs-full:DisclosureOfClaimsAndBenefitsPaidExplanatory Disclosure of claims and benefits paid (3 examples) http://www.xbrlsite.com/2018/20F/Compare_988.html The disclosure of claims and benefits paid to policyholders. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_988.html ifrs-full:DisclosureOfClassesOfShareCapitalExplanatory Disclosure of classes of share capital (137 examples) http://www.xbrlsite.com/2018/20F/Compare_1426.html The disclosure of classes of share capital. [Refer: Share capital [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1426.html ifrs-full:DisclosureOfCollateralExplanatory Disclosure of collateral (23 examples) http://www.xbrlsite.com/2018/20F/Compare_987.html The disclosure of assets and liabilities used as collateral. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_987.html ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory Disclosure of commitments and contingent liabilities (133 examples) http://www.xbrlsite.com/2018/20F/Compare_990.html The disclosure of commitments and contingent liabilities. [Refer: Contingent liabilities [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_990.html ifrs-full:DisclosureOfCommitmentsExplanatory Disclosure of commitments (96 examples) http://www.xbrlsite.com/2018/20F/Compare_989.html The disclosure of commitments. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_989.html ifrs-full:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory Disclosure of comparative information prepared under previous GAAP (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1221.html The disclosure, in the entity's first IFRS financial statements, of comparative information prepared under previous GAAP. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1221.html ifrs-full:DisclosureOfCompositionOfGroupExplanatory Disclosure of composition of group (10 examples) http://www.xbrlsite.com/2018/20F/Compare_1311.html The disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Subsidiaries [member]; Parent [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1311.html ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory Disclosure of separate financial statements (23 examples) http://www.xbrlsite.com/2018/20F/Compare_1303.html The entire disclosure for separate financial statements. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1303.html ifrs-full:DisclosureOfContingentLiabilitiesExplanatory Disclosure of contingent liabilities (61 examples) http://www.xbrlsite.com/2018/20F/Compare_991.html The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_991.html ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory Disclosure of contingent liabilities in business combination (4 examples) http://www.xbrlsite.com/2018/20F/Compare_1216.html The disclosure of contingent liabilities in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1216.html ifrs-full:DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory Disclosure of continuing involvement in derecognised financial assets (6 examples) http://www.xbrlsite.com/2018/20F/Compare_1277.html The disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1277.html ifrs-full:DisclosureOfCostOfSalesExplanatory Disclosure of cost of sales (31 examples) http://www.xbrlsite.com/2018/20F/Compare_992.html The disclosure of the cost of sales. [Refer: Cost of sales] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_992.html ifrs-full:DisclosureOfCreditRiskExplanatory Disclosure of credit risk (23 examples) http://www.xbrlsite.com/2018/20F/Compare_993.html The disclosure of credit risk. [Refer: Credit risk [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_993.html ifrs-full:DisclosureOfCreditRiskExposureExplanatory Disclosure of credit risk exposure (53 examples) http://www.xbrlsite.com/2018/20F/Compare_1264.html The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity"s financial assets and commitments to extend credit. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1264.html ifrs-full:DisclosureOfCreditRiskOfInsuranceContractsExplanatory Disclosure of credit risk of insurance contracts (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1412.html The disclosure of information about the credit risk of insurance contracts. [Refer: Credit risk [member]; Types of insurance contracts [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1412.html ifrs-full:DisclosureOfDebtSecuritiesExplanatory Disclosure of debt instruments (41 examples) http://www.xbrlsite.com/2018/20F/Compare_994.html The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_994.html ifrs-full:DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory Disclosure of deferred acquisition costs arising from insurance contracts (4 examples) http://www.xbrlsite.com/2018/20F/Compare_995.html The disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_995.html ifrs-full:DisclosureOfDeferredIncomeExplanatory Disclosure of deferred income (29 examples) http://www.xbrlsite.com/2018/20F/Compare_996.html The disclosure of deferred income. [Refer: Deferred income] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_996.html ifrs-full:DisclosureOfDeferredTaxesExplanatory Disclosure of deferred taxes (142 examples) http://www.xbrlsite.com/2018/20F/Compare_997.html The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_997.html ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory Disclosure of defined benefit plans (92 examples) http://www.xbrlsite.com/2018/20F/Compare_1393.html The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1393.html ifrs-full:DisclosureOfDepositsFromBanksExplanatory Disclosure of deposits from banks (14 examples) http://www.xbrlsite.com/2018/20F/Compare_998.html The disclosure of deposits from banks. [Refer: Deposits from banks] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_998.html ifrs-full:DisclosureOfDepositsFromCustomersExplanatory Disclosure of deposits from customers (20 examples) http://www.xbrlsite.com/2018/20F/Compare_999.html The disclosure of deposits from customers. [Refer: Deposits from customers] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_999.html ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory Disclosure of depreciation and amortisation expense (43 examples) http://www.xbrlsite.com/2018/20F/Compare_1000.html The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1000.html ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory Disclosure of derivative financial instruments (85 examples) http://www.xbrlsite.com/2018/20F/Compare_1001.html The disclosure of derivative financial instruments. [Refer: Derivatives [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1001.html ifrs-full:DisclosureOfDetailedInformationAboutArrangementsInvolvingLegalFormOfLeaseExplanatory Disclosure of detailed information about arrangements involving legal form of lease (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1377.html The disclosure of detailed information about arrangements involving the legal form of a lease. [Refer: Arrangements involving legal form of lease [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1377.html ifrs-full:DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory Disclosure of detailed information about biological assets (4 examples) http://www.xbrlsite.com/2018/20F/Compare_1295.html The disclosure of detailed information about biological assets. [Refer: Biological assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1295.html ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsExplanatory Disclosure of detailed information about borrowings (133 examples) http://www.xbrlsite.com/2018/20F/Compare_1274.html The disclosure of detailed information about borrowings. [Refer: Borrowings] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1274.html ifrs-full:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory Disclosure of detailed information about business combinations (78 examples) http://www.xbrlsite.com/2018/20F/Compare_1212.html The disclosure of detailed information about business combinations. [Refer: Business combinations [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1212.html ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory Disclosure of detailed information about financial instruments (91 examples) http://www.xbrlsite.com/2018/20F/Compare_1229.html The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1229.html ifrs-full:DisclosureOfDetailedInformationAboutHedgedItemsExplanatory Disclosure of detailed information about hedged items (9 examples) http://www.xbrlsite.com/2018/20F/Compare_1253.html The disclosure of detailed information about hedged items. [Refer: Hedged items [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1253.html ifrs-full:DisclosureOfDetailedInformationAboutHedgesExplanatory Disclosure of detailed information about hedges (21 examples) http://www.xbrlsite.com/2018/20F/Compare_1245.html The disclosure of detailed information about hedges. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1245.html ifrs-full:DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory Disclosure of detailed information about hedging instruments (32 examples) http://www.xbrlsite.com/2018/20F/Compare_1252.html The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1252.html ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory Disclosure of detailed information about intangible assets (110 examples) http://www.xbrlsite.com/2018/20F/Compare_1290.html The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1290.html ifrs-full:DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory Disclosure of detailed information about investment property (33 examples) http://www.xbrlsite.com/2018/20F/Compare_1301.html The disclosure of detailed information about investment property. [Refer: Investment property] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1301.html ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory Disclosure of detailed information about property, plant and equipment (212 examples) http://www.xbrlsite.com/2018/20F/Compare_1225.html The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1225.html ifrs-full:DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory Disclosure of detailed information about service concession arrangements (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1379.html The disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1379.html ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory Disclosure of disaggregation of revenue from contracts with customers (3 examples) http://www.xbrlsite.com/2018/20F/Compare_1345.html The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1345.html ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory Disclosure of discontinued operations (29 examples) http://www.xbrlsite.com/2018/20F/Compare_1002.html The disclosure of discontinued operations. [Refer: Discontinued operations [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1002.html ifrs-full:DisclosureOfDividendsExplanatory Disclosure of dividends (84 examples) http://www.xbrlsite.com/2018/20F/Compare_1003.html The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1003.html ifrs-full:DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory Disclosure of effect of change of investment entity status on financial statements (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1330.html The disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1330.html ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory Disclosure of effect of changes in foreign exchange rates (59 examples) http://www.xbrlsite.com/2018/20F/Compare_1005.html The entire disclosure for the effect of changes in foreign exchange rates. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1005.html ifrs-full:DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory Disclosure of effects of changes in parent's ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1314.html The disclosure of a schedule that shows the effects of any changes in the parent's ownership interest in a subsidiary that do not result in a loss of control on the equity attributable to owners of the parent. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1314.html ifrs-full:DisclosureOfExpensesByNatureExplanatory Disclosure of expenses by nature (49 examples) http://www.xbrlsite.com/2018/20F/Compare_1010.html The disclosure of expenses by nature. [Refer: Expenses, by nature] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1010.html ifrs-full:DisclosureOfExpensesExplanatory Disclosure of expenses (42 examples) http://www.xbrlsite.com/2018/20F/Compare_1009.html The disclosure of expenses. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1009.html ifrs-full:DisclosureOfExplorationAndEvaluationAssetsExplanatory Disclosure of exploration and evaluation assets (19 examples) http://www.xbrlsite.com/2018/20F/Compare_1011.html The entire disclosure for exploration and evaluation assets. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1011.html ifrs-full:DisclosureOfExternalCreditExposuresExplanatory Disclosure of external credit grades (16 examples) http://www.xbrlsite.com/2018/20F/Compare_1236.html The disclosure of external credit grades. [Refer: External credit grades [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1236.html ifrs-full:DisclosureOfFairValueMeasurementExplanatory Disclosure of fair value measurement (68 examples) http://www.xbrlsite.com/2018/20F/Compare_1012.html The entire disclosure for fair value measurement. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1012.html ifrs-full:DisclosureOfFairValueMeasurementOfAssetsExplanatory Disclosure of fair value measurement of assets (49 examples) http://www.xbrlsite.com/2018/20F/Compare_1282.html The disclosure of the fair value measurement of assets. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1282.html ifrs-full:DisclosureOfFairValueMeasurementOfEquityExplanatory Disclosure of fair value measurement of equity (4 examples) http://www.xbrlsite.com/2018/20F/Compare_1284.html The disclosure of the fair value measurement of equity. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1284.html ifrs-full:DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory Disclosure of fair value measurement of liabilities (33 examples) http://www.xbrlsite.com/2018/20F/Compare_1283.html The disclosure of the fair value measurement of liabilities. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1283.html ifrs-full:DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1239.html The disclosure of the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1239.html ifrs-full:DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c (12 examples) http://www.xbrlsite.com/2018/20F/Compare_1256.html The disclosure of information about the extent of possible differences between the carrying amount and fair value of: (a) investments in equity instruments that do not have a quoted market price in an active market (or derivatives linked to such equity instruments) that are measured at cost because their fair value cannot be measured reliably; and (b) contracts containing a discretionary participation feature if the fair value of that feature cannot be measured reliably. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1256.html ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory Disclosure of fair value of financial instruments (74 examples) http://www.xbrlsite.com/2018/20F/Compare_1013.html The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1013.html ifrs-full:DisclosureOfFairValueOfPlanAssetsExplanatory Disclosure of fair value of plan assets (76 examples) http://www.xbrlsite.com/2018/20F/Compare_1398.html The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1398.html ifrs-full:DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory Disclosure of fair values of items used as deemed cost (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1223.html The disclosure of the fair values used as deemed cost in the entity's opening IFRS statement of financial position for items of property, plant and equipment, investment property or intangible assets. [Refer: Property, plant and equipment; Investment property; Intangible assets other than goodwill] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1223.html ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory Disclosure of fee and commission income (expense) (16 examples) http://www.xbrlsite.com/2018/20F/Compare_1014.html The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1014.html ifrs-full:DisclosureOfFinanceCostExplanatory Disclosure of finance cost (49 examples) http://www.xbrlsite.com/2018/20F/Compare_1015.html The disclosure of finance cost. [Refer: Finance costs] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1015.html ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory Disclosure of finance income (cost) (105 examples) http://www.xbrlsite.com/2018/20F/Compare_1016.html The disclosure of finance income (cost). [Refer: Finance income (cost)] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1016.html ifrs-full:DisclosureOfFinanceIncomeExplanatory Disclosure of finance income (26 examples) http://www.xbrlsite.com/2018/20F/Compare_1017.html The disclosure of finance income. [Refer: Finance income] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1017.html ifrs-full:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory Disclosure of finance lease and operating lease by lessee (86 examples) http://www.xbrlsite.com/2018/20F/Compare_1366.html The disclosure of finance leases and operating leases by the lessee. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1366.html ifrs-full:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory Disclosure of finance lease and operating lease by lessor (27 examples) http://www.xbrlsite.com/2018/20F/Compare_1367.html The disclosure of finance leases and operating leases by the lessor. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1367.html ifrs-full:DisclosureOfFinancialAssetsExplanatory Disclosure of financial assets (85 examples) http://www.xbrlsite.com/2018/20F/Compare_1232.html The disclosure of financial assets. [Refer: Financial assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1232.html ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory Disclosure of financial assets held for trading (11 examples) http://www.xbrlsite.com/2018/20F/Compare_1018.html The disclosure of financial assets classified as held for trading. [Refer: Financial assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1018.html ifrs-full:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory Disclosure of financial assets that are either past due or impaired (52 examples) http://www.xbrlsite.com/2018/20F/Compare_1266.html The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1266.html ifrs-full:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory Disclosure of transferred financial assets that are not derecognised in their entirety (10 examples) http://www.xbrlsite.com/2018/20F/Compare_1276.html The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1276.html ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory Disclosure of financial instruments at fair value through profit or loss (27 examples) http://www.xbrlsite.com/2018/20F/Compare_1020.html The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1020.html ifrs-full:DisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory Disclosure of financial instruments by type of interest rate (28 examples) http://www.xbrlsite.com/2018/20F/Compare_1273.html The disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1273.html ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory Disclosure of financial instruments designated at fair value through profit or loss (8 examples) http://www.xbrlsite.com/2018/20F/Compare_1021.html The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1021.html ifrs-full:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory Disclosure of financial instruments held for trading (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1022.html The disclosure of financial instruments classified as held for trading. [Refer: Financial instruments, class [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1022.html ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory Disclosure of financial liabilities (74 examples) http://www.xbrlsite.com/2018/20F/Compare_1238.html The disclosure of financial liabilities. [Refer: Financial liabilities] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1238.html ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory Disclosure of financial liabilities held for trading (6 examples) http://www.xbrlsite.com/2018/20F/Compare_1023.html The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1023.html ifrs-full:DisclosureOfFinancialRiskManagementExplanatory Disclosure of financial risk management (119 examples) http://www.xbrlsite.com/2018/20F/Compare_1024.html The disclosure of the entity's financial risk management practices and policies. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1024.html ifrs-full:DisclosureOfFirstTimeAdoptionExplanatory Disclosure of first-time adoption (6 examples) http://www.xbrlsite.com/2018/20F/Compare_1025.html The entire disclosure for the entity's first-time adoption of International Financial Reporting Standards. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1025.html ifrs-full:DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory Disclosure of forms of funding of structured entity and their weighted-average life (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1328.html The disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1328.html ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory Disclosure of general and administrative expense (67 examples) http://www.xbrlsite.com/2018/20F/Compare_1026.html The disclosure of general and administrative expenses. [Refer: Administrative expenses] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1026.html ifrs-full:DisclosureOfGeneralHedgeAccountingExplanatory Disclosure of general hedge accounting (8 examples) http://www.xbrlsite.com/2018/20F/Compare_1246.html The entire disclosure for general hedge accounting. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1246.html ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory Disclosure of general information about financial statements (101 examples) http://www.xbrlsite.com/2018/20F/Compare_966.html The entire disclosure for general information about financial statements. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_966.html ifrs-full:DisclosureOfGeographicalAreasExplanatory Disclosure of geographical areas (114 examples) http://www.xbrlsite.com/2018/20F/Compare_1433.html The disclosure of geographical information. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1433.html ifrs-full:DisclosureOfGoingConcernExplanatory Disclosure of going concern (14 examples) http://www.xbrlsite.com/2018/20F/Compare_1028.html The disclosure of the entity's ability to continue as a going concern. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1028.html ifrs-full:DisclosureOfGoodwillExplanatory Disclosure of goodwill (73 examples) http://www.xbrlsite.com/2018/20F/Compare_1029.html The disclosure of goodwill. [Refer: Goodwill] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1029.html ifrs-full:DisclosureOfGovernmentGrantsExplanatory Disclosure of government grants (13 examples) http://www.xbrlsite.com/2018/20F/Compare_1030.html The entire disclosure for government grants. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1030.html ifrs-full:DisclosureOfHedgeAccountingExplanatory Disclosure of hedge accounting (14 examples) http://www.xbrlsite.com/2018/20F/Compare_1244.html The disclosure of hedge accounting. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1244.html ifrs-full:DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory Disclosure of how entity aggregated interests in similar entities (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1309.html The disclosure of how the entity aggregated its interests in similar entities. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1309.html ifrs-full:DisclosureOfHyperinflationaryReportingExplanatory Disclosure of hyperinflationary reporting (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1210.html The entire disclosure for financial reporting in hyperinflationary economies. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1210.html ifrs-full:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory Disclosure of impairment loss and reversal of impairment loss (34 examples) http://www.xbrlsite.com/2018/20F/Compare_1360.html The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1360.html ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory Disclosure of impairment of assets (43 examples) http://www.xbrlsite.com/2018/20F/Compare_1031.html The entire disclosure for the impairment of assets. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1031.html ifrs-full:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period (22 examples) http://www.xbrlsite.com/2018/20F/Compare_1387.html The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's other equity instruments (ie other than share options). Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1387.html ifrs-full:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1388.html The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's equity instruments in share-based payment arrangements that were modified. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1388.html ifrs-full:DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory Disclosure of indirect measurement of fair value of goods or services received, share options granted during period (60 examples) http://www.xbrlsite.com/2018/20F/Compare_1386.html The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1386.html ifrs-full:DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory Disclosure of information about activities subject to rate regulation (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1298.html The disclosure of information about activities subject to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1298.html ifrs-full:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory Disclosure of information about amounts recognised in relation to regulatory deferral account balances (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1299.html The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1299.html ifrs-full:DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting (9 examples) http://www.xbrlsite.com/2018/20F/Compare_1254.html The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1254.html ifrs-full:DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory Disclosure of information about consolidated structured entities (15 examples) http://www.xbrlsite.com/2018/20F/Compare_1313.html The disclosure of information about consolidated structured entities. [Refer: Consolidated structured entities [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1313.html ifrs-full:DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory Disclosure of information about credit exposures designated as measured at fair value through profit or loss (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1255.html The disclosure of information about credit exposures designated as measured at fair value through profit or loss. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1255.html ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory Disclosure of information about employees (28 examples) http://www.xbrlsite.com/2018/20F/Compare_1033.html The disclosure of information about employees. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1033.html ifrs-full:DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory Disclosure of information about interests in structured entity (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1324.html The disclosure of qualitative and quantitative information about the entity's interests in structured entities, including, but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1324.html ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory Disclosure of information about key management personnel (98 examples) http://www.xbrlsite.com/2018/20F/Compare_1034.html The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1034.html ifrs-full:DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities (3 examples) http://www.xbrlsite.com/2018/20F/Compare_1327.html The disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect the fair value or risk of the entity's interests in structured entities. [Refer: Guarantees [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1327.html ifrs-full:DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory Disclosure of information about maturity profile of defined benefit obligation (32 examples) http://www.xbrlsite.com/2018/20F/Compare_1394.html The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1394.html ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory Disclosure of information about methods, inputs and assumptions used for allocating transaction price (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1353.html The disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1353.html ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1352.html The disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1352.html ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory Disclosure of information about methods, inputs and assumptions used for determining transaction price (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1351.html The disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1351.html ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1354.html The disclosure of information about the methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations in contracts with customers. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1354.html ifrs-full:DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows (11 examples) http://www.xbrlsite.com/2018/20F/Compare_1251.html The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1251.html ifrs-full:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory Disclosure of information about unconsolidated structured entities controlled by investment entity (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1332.html The disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1332.html ifrs-full:DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory Disclosure of information about unconsolidated subsidiaries (3 examples) http://www.xbrlsite.com/2018/20F/Compare_1331.html The disclosure of information about unconsolidated subsidiaries. [Refer: Subsidiaries [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1331.html ifrs-full:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit (19 examples) http://www.xbrlsite.com/2018/20F/Compare_1361.html The disclosure of information for an individual asset, including goodwill, or a cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Cash-generating units [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1361.html ifrs-full:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory Disclosure of information for cash-generating units (40 examples) http://www.xbrlsite.com/2018/20F/Compare_1363.html The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1363.html ifrs-full:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1421.html The disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes. [Refer: Liabilities arising from financing activities] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1421.html ifrs-full:DisclosureOfInsuranceContractsExplanatory Disclosure of insurance contracts (10 examples) http://www.xbrlsite.com/2018/20F/Compare_1035.html The entire disclosure for insurance contracts. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1035.html ifrs-full:DisclosureOfInsurancePremiumRevenueExplanatory Disclosure of insurance premium revenue (6 examples) http://www.xbrlsite.com/2018/20F/Compare_1036.html The disclosure of insurance premium revenue. [Refer: Revenue] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1036.html ifrs-full:DisclosureOfInsuranceRiskExplanatory Disclosure of insurance risk (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1409.html The disclosure of risk, other than financial risk, transferred from the holder of an insurance contract to the issuer. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1409.html ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory Disclosure of intangible assets and goodwill (48 examples) http://www.xbrlsite.com/2018/20F/Compare_1038.html The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1038.html ifrs-full:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory Disclosure of intangible assets material to entity (12 examples) http://www.xbrlsite.com/2018/20F/Compare_1292.html The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1292.html ifrs-full:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory Disclosure of intangible assets with indefinite useful life (13 examples) http://www.xbrlsite.com/2018/20F/Compare_1291.html The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1291.html ifrs-full:DisclosureOfInterestExpenseExplanatory Disclosure of interest expense (20 examples) http://www.xbrlsite.com/2018/20F/Compare_1039.html The disclosure of interest expense. [Refer: Interest expense] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1039.html ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory Disclosure of interest income (expense) (21 examples) http://www.xbrlsite.com/2018/20F/Compare_1041.html The disclosure of interest income and expense. [Refer: Interest income (expense)] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1041.html ifrs-full:DisclosureOfInterestIncomeExplanatory Disclosure of interest income (20 examples) http://www.xbrlsite.com/2018/20F/Compare_1040.html The disclosure of interest income. [Refer: Interest income] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1040.html ifrs-full:DisclosureOfInterestInFundsExplanatory Disclosure of interest in funds (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1428.html The entire disclosure for the entity's interest in decommissioning, restoration and environmental rehabilitation funds. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1428.html ifrs-full:DisclosureOfInterestsInAssociatesExplanatory Disclosure of interests in associates (43 examples) http://www.xbrlsite.com/2018/20F/Compare_1315.html The disclosure of interests in associates. [Refer: Associates [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1315.html ifrs-full:DisclosureOfInterestsInJointArrangementsExplanatory Disclosure of interests in joint arrangements (20 examples) http://www.xbrlsite.com/2018/20F/Compare_1318.html The disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1318.html ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory Disclosure of interests in other entities (41 examples) http://www.xbrlsite.com/2018/20F/Compare_1307.html The entire disclosure for interests in other entities. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1307.html ifrs-full:DisclosureOfInterestsInSubsidiariesExplanatory Disclosure of interests in subsidiaries (67 examples) http://www.xbrlsite.com/2018/20F/Compare_1310.html The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1310.html ifrs-full:DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory Disclosure of interests in unconsolidated structured entities (11 examples) http://www.xbrlsite.com/2018/20F/Compare_1322.html The disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Unconsolidated structured entities [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1322.html ifrs-full:DisclosureOfInterimFinancialReportingExplanatory Disclosure of interim financial reporting (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1205.html The entire disclosure for interim financial reporting. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1205.html ifrs-full:DisclosureOfInternalCreditExposuresExplanatory Disclosure of internal credit grades (9 examples) http://www.xbrlsite.com/2018/20F/Compare_1237.html The disclosure of internal credit grades. [Refer: Internal credit grades [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1237.html ifrs-full:DisclosureOfInvestmentContractsLiabilitiesExplanatory Disclosure of investment contracts liabilities (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1043.html The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1043.html ifrs-full:DisclosureOfInvestmentEntitiesExplanatory Disclosure of investment entities (6 examples) http://www.xbrlsite.com/2018/20F/Compare_1329.html The disclosure of investment entities. An investment entity is an entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and (c) measures and evaluates the performance of substantially all of its investments on a fair value basis. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1329.html ifrs-full:DisclosureOfInvestmentPropertyExplanatory Disclosure of investment property (34 examples) http://www.xbrlsite.com/2018/20F/Compare_1044.html The entire disclosure for investment property. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1044.html ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory Disclosure of investments accounted for using equity method (64 examples) http://www.xbrlsite.com/2018/20F/Compare_1045.html The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1045.html ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory Disclosure of investments other than investments accounted for using equity method (18 examples) http://www.xbrlsite.com/2018/20F/Compare_1046.html The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1046.html ifrs-full:DisclosureOfIssuedCapitalExplanatory Disclosure of issued capital (56 examples) http://www.xbrlsite.com/2018/20F/Compare_1047.html The disclosure of issued capital. [Refer: Issued capital] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1047.html ifrs-full:DisclosureOfJointOperationsExplanatory Disclosure of joint operations (10 examples) http://www.xbrlsite.com/2018/20F/Compare_1319.html The disclosure of joint operations. [Refer: Joint operations [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1319.html ifrs-full:DisclosureOfJointVenturesExplanatory Disclosure of joint ventures (45 examples) http://www.xbrlsite.com/2018/20F/Compare_1048.html The disclosure of joint ventures. [Refer: Joint ventures [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1048.html ifrs-full:DisclosureOfLeasePrepaymentsExplanatory Disclosure of lease prepayments (11 examples) http://www.xbrlsite.com/2018/20F/Compare_1049.html The disclosure of lease prepayments. [Refer: Prepayments] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1049.html ifrs-full:DisclosureOfLeasesExplanatory Disclosure of leases (61 examples) http://www.xbrlsite.com/2018/20F/Compare_1050.html The entire disclosure for leases. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1050.html ifrs-full:DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1288.html The disclosure of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1288.html ifrs-full:DisclosureOfLiquidityRiskExplanatory Disclosure of liquidity risk (19 examples) http://www.xbrlsite.com/2018/20F/Compare_1051.html The disclosure of liquidity risk. [Refer: Liquidity risk [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1051.html ifrs-full:DisclosureOfLiquidityRiskOfInsuranceContractsExplanatory Disclosure of liquidity risk of insurance contracts (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1413.html The disclosure of information about the liquidity risk of insurance contracts. [Refer: Liquidity risk [member]; Types of insurance contracts [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1413.html ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory Disclosure of loans and advances to banks (20 examples) http://www.xbrlsite.com/2018/20F/Compare_1052.html The disclosure of loans and advances to banks. [Refer: Loans and advances to banks] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1052.html ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory Disclosure of loans and advances to customers (21 examples) http://www.xbrlsite.com/2018/20F/Compare_1053.html The disclosure of loans and advances to customers. [Refer: Loans and advances to customers] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1053.html ifrs-full:DisclosureOfMarketRiskExplanatory Disclosure of market risk (22 examples) http://www.xbrlsite.com/2018/20F/Compare_1054.html The disclosure of market risk. [Refer: Market risk [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1054.html ifrs-full:DisclosureOfMarketRiskOfInsuranceContractsExplanatory Disclosure of market risk of insurance contracts (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1414.html The disclosure of information about the market risk of insurance contracts. [Refer: Market risk [member]; Types of insurance contracts [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1414.html ifrs-full:DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory Disclosure of maturity analysis of finance lease payments receivable (11 examples) http://www.xbrlsite.com/2018/20F/Compare_1373.html The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1373.html ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory Disclosure of maturity analysis of operating lease payments (52 examples) http://www.xbrlsite.com/2018/20F/Compare_1374.html The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1374.html ifrs-full:DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1278.html The disclosure of a maturity analysis of the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets or other amounts payable to the transferee in respect of transferred assets, showing the remaining contractual maturities of the entity's continuing involvement. [Refer: Undiscounted cash outflow required to repurchase derecognised financial assets; Other amounts payable to transferee in respect of transferred assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1278.html ifrs-full:DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory Disclosure of nature and extent of risks arising from financial instruments (39 examples) http://www.xbrlsite.com/2018/20F/Compare_1257.html The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1257.html ifrs-full:DisclosureOfNatureAndExtentOfRisksArisingFromInsuranceContractsExplanatory Disclosure of nature and extent of risks arising from insurance contracts (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1408.html The disclosure of information to evaluate the nature and extent of risks arising from insurance contracts. [Refer: Types of insurance contracts [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1408.html ifrs-full:DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory Disclosure of net asset value attributable to unit-holders (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1055.html The disclosure of the net asset value attributable to unit-holders. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1055.html ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory Disclosure of net defined benefit liability (asset) (97 examples) http://www.xbrlsite.com/2018/20F/Compare_1396.html The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1396.html ifrs-full:DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExplanatory Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1416.html The disclosure of the net and gross amounts and the reinsurer's share for amounts arising from insurance contracts. [Refer: Types of insurance contracts [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1416.html ifrs-full:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory Disclosure of non-adjusting events after reporting period (6 examples) http://www.xbrlsite.com/2018/20F/Compare_1208.html The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1208.html ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory Disclosure of non-controlling interests (57 examples) http://www.xbrlsite.com/2018/20F/Compare_1056.html The disclosure of non-controlling interests. [Refer: Non-controlling interests] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1056.html ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory Disclosure of non-current assets held for sale and discontinued operations (41 examples) http://www.xbrlsite.com/2018/20F/Compare_1057.html The entire disclosure for non-current assets held for sale and discontinued operations. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1057.html ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory Disclosure of non-current assets or disposal groups classified as held for sale (29 examples) http://www.xbrlsite.com/2018/20F/Compare_1058.html The disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1058.html ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory Disclosure of notes and other explanatory information (30 examples) http://www.xbrlsite.com/2018/20F/Compare_969.html The disclosure of notes and other explanatory information as part of a complete set of financial statements. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_969.html ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory Disclosure of number and weighted average exercise prices of other equity instruments (47 examples) http://www.xbrlsite.com/2018/20F/Compare_1385.html The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options). Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1385.html ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory Disclosure of number and weighted average exercise prices of share options (101 examples) http://www.xbrlsite.com/2018/20F/Compare_1382.html The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1382.html ifrs-full:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory Disclosure of number and weighted average remaining contractual life of outstanding share options (30 examples) http://www.xbrlsite.com/2018/20F/Compare_1384.html The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1384.html ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory Disclosure of objectives, policies and processes for managing capital (47 examples) http://www.xbrlsite.com/2018/20F/Compare_1059.html The disclosure of information that enables users of financial statements to evaluate the entity's objectives, policies and processes for managing capital. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1059.html ifrs-full:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory Disclosure of offsetting of financial assets and financial liabilities (34 examples) http://www.xbrlsite.com/2018/20F/Compare_1241.html The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1241.html ifrs-full:DisclosureOfOffsettingOfFinancialAssetsExplanatory Disclosure of offsetting of financial assets (11 examples) http://www.xbrlsite.com/2018/20F/Compare_1242.html The disclosure of the offsetting of financial assets. [Refer: Financial assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1242.html ifrs-full:DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory Disclosure of offsetting of financial liabilities (12 examples) http://www.xbrlsite.com/2018/20F/Compare_1243.html The disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1243.html ifrs-full:DisclosureOfOtherAssetsExplanatory Disclosure of other assets (40 examples) http://www.xbrlsite.com/2018/20F/Compare_1060.html The disclosure of other assets. [Refer: Other assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1060.html ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory Disclosure of other current assets (23 examples) http://www.xbrlsite.com/2018/20F/Compare_1061.html The disclosure of other current assets. [Refer: Other current assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1061.html ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory Disclosure of other current liabilities (29 examples) http://www.xbrlsite.com/2018/20F/Compare_1062.html The disclosure of other current liabilities. [Refer: Other current liabilities] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1062.html ifrs-full:DisclosureOfOtherLiabilitiesExplanatory Disclosure of other liabilities (39 examples) http://www.xbrlsite.com/2018/20F/Compare_1063.html The disclosure of other liabilities. [Refer: Other liabilities] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1063.html ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory Disclosure of other noncurrent assets explanatory (39 examples) http://www.xbrlsite.com/2018/20F/Compare_1436.html The disclosure of other non-current assets. [Refer: Other non-current assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1436.html ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory Disclosure of other non-current liabilities (25 examples) http://www.xbrlsite.com/2018/20F/Compare_1065.html The disclosure of other non-current liabilities. [Refer: Other non-current liabilities] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1065.html ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory Disclosure of other operating expense (43 examples) http://www.xbrlsite.com/2018/20F/Compare_1066.html The disclosure of other operating expense. [Refer: Other operating income (expense)] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1066.html ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory Disclosure of other operating income (expense) (77 examples) http://www.xbrlsite.com/2018/20F/Compare_1067.html The disclosure of other operating income or expense. [Refer: Other operating income (expense)] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1067.html ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory Disclosure of other operating income (43 examples) http://www.xbrlsite.com/2018/20F/Compare_1068.html The disclosure of other operating income. [Refer: Other operating income (expense)] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1068.html ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory Disclosure of other provisions, contingent liabilities and contingent assets (40 examples) http://www.xbrlsite.com/2018/20F/Compare_1339.html The entire disclosure for other provisions, contingent liabilities and contingent assets. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1339.html ifrs-full:DisclosureOfOtherProvisionsExplanatory Disclosure of other provisions (88 examples) http://www.xbrlsite.com/2018/20F/Compare_1340.html The disclosure of other provisions. [Refer: Other provisions] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1340.html ifrs-full:DisclosureOfPerformanceObligationsExplanatory Disclosure of performance obligations (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1349.html The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1349.html ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory Disclosure of prepayments and other assets (29 examples) http://www.xbrlsite.com/2018/20F/Compare_1069.html The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1069.html ifrs-full:DisclosureOfProductsAndServicesExplanatory Disclosure of products and services (38 examples) http://www.xbrlsite.com/2018/20F/Compare_1432.html The disclosure of the entity's products and services. [Refer: Products and services [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1432.html ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory Disclosure of profit (loss) from operating activities (15 examples) http://www.xbrlsite.com/2018/20F/Compare_1070.html The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1070.html ifrs-full:DisclosureOfProvisionMatrixExplanatory Disclosure of provision matrix (9 examples) http://www.xbrlsite.com/2018/20F/Compare_1265.html The disclosure of the provision matrix. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1265.html ifrs-full:DisclosureOfProvisionsExplanatory Disclosure of provisions (91 examples) http://www.xbrlsite.com/2018/20F/Compare_1072.html The disclosure of provisions. [Refer: Provisions] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1072.html ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory Disclosure of quantitative information about right-of-use assets (3 examples) http://www.xbrlsite.com/2018/20F/Compare_1369.html The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1369.html ifrs-full:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory Disclosure of range of exercise prices of outstanding share options (25 examples) http://www.xbrlsite.com/2018/20F/Compare_1383.html The disclosure of the range of exercise prices for outstanding share options. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1383.html ifrs-full:DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity's interests (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1326.html The disclosure of the ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity's interests in the structured entities. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1326.html ifrs-full:DisclosureOfReclassificationOfFinancialAssetsExplanatory Disclosure of reclassification of financial assets (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1240.html The disclosure of information about the reclassification of financial assets. [Refer: Financial assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1240.html ifrs-full:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory Disclosure of reclassification of financial instruments (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1073.html The disclosure of the reclassification of financial instruments. [Refer: Financial instruments, class [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1073.html ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory Disclosure of reclassifications or changes in presentation (9 examples) http://www.xbrlsite.com/2018/20F/Compare_1190.html The disclosure of reclassifications or changes in the presentation of items in the financial statements. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1190.html ifrs-full:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory Disclosure of recognised finance lease as assets by lessee (18 examples) http://www.xbrlsite.com/2018/20F/Compare_1365.html The disclosure of assets recognised by the entity as a result of engaging in finance leases. [Refer: Recognised finance lease as assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1365.html ifrs-full:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory Disclosure of recognised revenue from construction contracts (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1074.html The entire disclosure for revenue recognised from construction contracts. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1074.html ifrs-full:DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatory Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1335.html The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1335.html ifrs-full:DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1334.html The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from the equity method to accounting for assets and liabilities. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1334.html ifrs-full:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory Disclosure of reconciliation of changes in biological assets (4 examples) http://www.xbrlsite.com/2018/20F/Compare_1296.html The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1296.html ifrs-full:DisclosureOfReconciliationOfChangesInGoodwillExplanatory Disclosure of reconciliation of changes in goodwill (49 examples) http://www.xbrlsite.com/2018/20F/Compare_1213.html The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1213.html ifrs-full:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory Disclosure of reconciliation of changes in intangible assets and goodwill (67 examples) http://www.xbrlsite.com/2018/20F/Compare_1293.html The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1293.html ifrs-full:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments (15 examples) http://www.xbrlsite.com/2018/20F/Compare_1263.html The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1263.html ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory Disclosure of reconciliation of liabilities arising from financing activities (56 examples) http://www.xbrlsite.com/2018/20F/Compare_1422.html The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1422.html ifrs-full:DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate (31 examples) http://www.xbrlsite.com/2018/20F/Compare_1317.html The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity's interest in the associate. [Refer: Carrying amount [member]; Associates [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1317.html ifrs-full:DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture (20 examples) http://www.xbrlsite.com/2018/20F/Compare_1321.html The disclosure of the reconciliation of the summarised financial information of a joint venture accounted for using the equity method to the carrying amount of the reporting entity's interest in the joint venture. [Refer: Carrying amount [member]; Joint ventures [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1321.html ifrs-full:DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory Disclosure of redemption prohibition, transfer between financial liabilities and equity (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1429.html The entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1429.html ifrs-full:DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory Disclosure of redesignated financial assets and liabilities (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1222.html The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1222.html ifrs-full:DisclosureOfRegulatoryDeferralAccountsExplanatory Disclosure of regulatory deferral accounts (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1297.html The entire disclosure for regulatory deferral accounts. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1297.html ifrs-full:DisclosureOfReimbursementRightsExplanatory Disclosure of reimbursement rights (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1397.html The disclosure of reimbursement rights. [Refer: Reimbursement rights, at fair value] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1397.html ifrs-full:DisclosureOfReinsuranceExplanatory Disclosure of reinsurance (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1075.html The disclosure of reinsurance. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1075.html ifrs-full:DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory Disclosure of repurchase and reverse repurchase agreements (10 examples) http://www.xbrlsite.com/2018/20F/Compare_1077.html The disclosure of repurchase and reverse repurchase agreements. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1077.html ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory Disclosure of research and development expense (25 examples) http://www.xbrlsite.com/2018/20F/Compare_1078.html The disclosure of research and development expense. [Refer: Research and development expense] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1078.html ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory Disclosure of reserves within equity (66 examples) http://www.xbrlsite.com/2018/20F/Compare_1079.html The disclosure of reserves within equity. [Refer: Other reserves [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1079.html ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory Disclosure of restricted cash and cash equivalents (27 examples) http://www.xbrlsite.com/2018/20F/Compare_1080.html The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1080.html ifrs-full:DisclosureOfRevenueExplanatory Disclosure of revenue (94 examples) http://www.xbrlsite.com/2018/20F/Compare_1081.html The entire disclosure for revenue. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1081.html ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory Disclosure of revenue from contracts with customers (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1344.html The entire disclosure for revenue from contracts with customers. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1344.html ifrs-full:DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory Disclosure of risk management strategy related to hedge accounting (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1247.html The disclosure of risk management strategy related to hedge accounting. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1247.html ifrs-full:DisclosureOfSegmentsMajorCustomersExplanatory Disclosure of major customers (27 examples) http://www.xbrlsite.com/2018/20F/Compare_1434.html The disclosure of major customers. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1434.html ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory Disclosure of sensitivity analysis for actuarial assumptions (102 examples) http://www.xbrlsite.com/2018/20F/Compare_1399.html The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1399.html ifrs-full:DisclosureOfSensitivityToInsuranceRiskExplanatory Disclosure of sensitivity to insurance risk (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1410.html The disclosure of the entity's sensitivity to insurance risk. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1410.html ifrs-full:DisclosureOfServiceConcessionArrangementsExplanatory Disclosure of service concession arrangements (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1082.html The entire disclosure for service concession arrangements. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1082.html ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory Disclosure of share-based payment arrangements (125 examples) http://www.xbrlsite.com/2018/20F/Compare_1084.html The entire disclosure for share-based payment arrangements. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1084.html ifrs-full:DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory Disclosure of significant adjustments to valuation obtained (4 examples) http://www.xbrlsite.com/2018/20F/Compare_1302.html The disclosure of the reconciliation between the valuation obtained for investment property and the adjusted valuation included in the financial statements, including the aggregate amount of any recognised lease obligations that have been added back, and any other significant adjustments. [Refer: Investment property] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1302.html ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory Disclosure of associates (63 examples) http://www.xbrlsite.com/2018/20F/Compare_973.html The disclosure of associates. [Refer: Associates [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_973.html ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory Disclosure of subsidiaries (128 examples) http://www.xbrlsite.com/2018/20F/Compare_1086.html The disclosure of subsidiaries. [Refer: Subsidiaries [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1086.html ifrs-full:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory Disclosure of significant judgements and assumptions made in relation to interests in other entities (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1308.html The disclosure of significant judgements and assumptions made in relation to interests in other entities. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1308.html ifrs-full:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory Disclosure of significant unobservable inputs used in fair value measurement of assets (22 examples) http://www.xbrlsite.com/2018/20F/Compare_1285.html The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1285.html ifrs-full:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory Disclosure of significant unobservable inputs used in fair value measurement of equity (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1287.html The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of the entity's own equity instruments. [Refer: Entity's own equity instruments [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1287.html ifrs-full:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory Disclosure of significant unobservable inputs used in fair value measurement of liabilities (11 examples) http://www.xbrlsite.com/2018/20F/Compare_1286.html The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of liabilities. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1286.html ifrs-full:DisclosureOfSubordinatedLiabilitiesExplanatory Disclosure of subordinated liabilities (13 examples) http://www.xbrlsite.com/2018/20F/Compare_1085.html The disclosure of subordinated liabilities. [Refer: Subordinated liabilities] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1085.html ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory Disclosure of tax receivables and payables (26 examples) http://www.xbrlsite.com/2018/20F/Compare_1088.html The disclosure of tax receivables and payables. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1088.html ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory Disclosure of temporary difference, unused tax losses and unused tax credits (126 examples) http://www.xbrlsite.com/2018/20F/Compare_1403.html The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1403.html ifrs-full:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory Disclosure of terms and conditions of share-based payment arrangement (24 examples) http://www.xbrlsite.com/2018/20F/Compare_1381.html The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1381.html ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory Disclosure of trade and other payables (133 examples) http://www.xbrlsite.com/2018/20F/Compare_1089.html The disclosure of trade and other payables. [Refer: Trade and other payables] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1089.html ifrs-full:DisclosureOfTradingIncomeExpenseExplanatory Disclosure of trading income (expense) (4 examples) http://www.xbrlsite.com/2018/20F/Compare_1091.html The disclosure of trading income (expense). [Refer: Trading income (expense)] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1091.html ifrs-full:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory Disclosure of transaction price allocated to remaining performance obligations (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1350.html The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1350.html ifrs-full:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination (7 examples) http://www.xbrlsite.com/2018/20F/Compare_1214.html The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1214.html ifrs-full:DisclosureOfTransfersOfFinancialAssetsExplanatory Disclosure of transfers of financial assets (12 examples) http://www.xbrlsite.com/2018/20F/Compare_1275.html The disclosure of transfers of financial assets. [Refer: Financial assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1275.html ifrs-full:DisclosureOfTreasurySharesExplanatory Disclosure of treasury shares (26 examples) http://www.xbrlsite.com/2018/20F/Compare_1092.html The disclosure of treasury shares. [Refer: Treasury shares] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1092.html ifrs-full:DisclosureOfTypesOfInsuranceContractsExplanatory Disclosure of types of insurance contracts (8 examples) http://www.xbrlsite.com/2018/20F/Compare_1415.html The disclosure of types of insurance contracts. [Refer: Types of insurance contracts [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1415.html ifrs-full:DisclosureOfUnconsolidatedStructuredEntitiesExplanatory Disclosure of unconsolidated structured entities (9 examples) http://www.xbrlsite.com/2018/20F/Compare_1323.html The disclosure of unconsolidated structured entities. [Refer: Unconsolidated structured entities [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1323.html ifrs-full:EarningsPerShareExplanatory Earnings per share (126 examples) http://www.xbrlsite.com/2018/20F/Compare_967.html The disclosure of earnings per share. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_967.html ifrs-full:ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements Description of accounting policies and methods of computation followed in interim financial statements (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1206.html The disclosure of a statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements or, if those policies or methods have been changed, a description of the nature and effect of the changes. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1206.html ifrs-full:ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1261.html The explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1261.html ifrs-full:ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1375.html The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1375.html ifrs-full:ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions Explanation of effect of share-based payments on entity's financial position (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1390.html The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's financial position. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1390.html ifrs-full:ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss Explanation of effect of share-based payments on entity's profit or loss (20 examples) http://www.xbrlsite.com/2018/20F/Compare_1389.html The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's profit (loss). Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1389.html ifrs-full:ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1347.html The explanation of the effect that the timing of satisfaction of performance obligations and the typical timing of payment have on the contract assets and the contract liabilities. [Refer: Performance obligations [member]; Contract assets; Contract liabilities] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1347.html ifrs-full:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod Explanation of financial effect of non-adjusting event after reporting period (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1209.html The explanation of either an estimate of the financial effect of a non-adjusting event after the reporting period or a statement that such an estimate cannot be made. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1209.html ifrs-full:ExplanationOfFirsttimeAdoptionOfIFRS9 Explanation of initial application of IFRS 9 (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1279.html The disclosure of qualitative information to enable users of financial statements to understand: (a) how the entity applied the classification requirements in IFRS 9 to those financial assets whose classification has changed as a result of applying IFRS 9; and (b) the reasons for any designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at the date of initial application. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1279.html ifrs-full:ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment Explanation of impairment loss recognised or reversed (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1362.html The disclosure of an impairment loss recognised or reversed. [Refer: Impairment loss; Reversal of impairment loss] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1362.html ifrs-full:ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory Explanation of initial application of impairment requirements for financial instruments (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1280.html The explanation of the initial application of the impairment requirements for financial instruments. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1280.html ifrs-full:ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1262.html The explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1262.html ifrs-full:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements Explanation of measurement bases used in preparing financial statements (24 examples) http://www.xbrlsite.com/2018/20F/Compare_1193.html The explanation of the measurement basis (or bases) used in preparing the financial statements. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1193.html ifrs-full:ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory Explanation of risk management strategy related to hedge accounting (4 examples) http://www.xbrlsite.com/2018/20F/Compare_1248.html The explanation of the risk management strategy related to hedge accounting. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1248.html ifrs-full:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory Explanation of significant changes in contract assets and contract liabilities (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1348.html The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1348.html ifrs-full:ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory Explanation of significant changes in net investment in finance lease (2 examples) http://www.xbrlsite.com/2018/20F/Compare_1372.html The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1372.html ifrs-full:InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory Information about collateral held as security and other credit enhancements for credit-impaired financial assets (1 examples) http://www.xbrlsite.com/2018/20F/Compare_1231.html The disclosure of information about the collateral held as security and other credit enhancements (for example, quantification of the extent to which collateral and other credit enhancements mitigate credit risk) for financial assets that are credit-impaired at the reporting date. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1231.html ifrs-full:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets Information about credit quality of neither past due nor impaired financial assets (5 examples) http://www.xbrlsite.com/2018/20F/Compare_1233.html The disclosure of information about the credit quality of financial assets that are neither past due (a counterparty has failed to make a payment when contractually due) nor impaired. [Refer: Financial assets] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1233.html ifrs-full:InformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatory Information about how designated risk component relates to hedged item in its entirety (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1250.html The disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1250.html ifrs-full:InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory Information about how entity determined risk component designated as hedged item (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1249.html The disclosure of information about how the entity determined the risk component designated as the hedged item (including a description of the nature of the relationship between the risk component and the item as a whole). [Refer: Hedged items [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1249.html ifrs-full:InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments (0 examples) http://www.xbrlsite.com/2018/20F/Compare_1346.html The disclosure of information about the relationship between the disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments. [Refer: Reportable segments [member]; Revenue from contracts with customers] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1346.html ifrs-full:MaturityAnalysisForDerivativeFinancialLiabilities Disclosure of maturity analysis for derivative financial liabilities (41 examples) http://www.xbrlsite.com/2018/20F/Compare_1271.html The disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1271.html ifrs-full:MaturityAnalysisForNonderivativeFinancialLiabilities Disclosure of maturity analysis for non-derivative financial liabilities (89 examples) http://www.xbrlsite.com/2018/20F/Compare_1270.html The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1270.html ifrs-full:SensitivityAnalysisForEachTypeOfMarketRisk Sensitivity analysis for types of market risk (70 examples) http://www.xbrlsite.com/2018/20F/Compare_1259.html The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1259.html ifrs-full:StatementOfIFRSCompliance Statement of IFRS compliance (25 examples) http://www.xbrlsite.com/2018/20F/Compare_1188.html An explicit and unreserved statement of compliance with all the requirements of IFRSs. Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1188.html ifrs-full:SummaryQuantitativeDataAboutEntitysExposureToRisk Summary quantitative data about entity's exposure to risk (8 examples) http://www.xbrlsite.com/2018/20F/Compare_1258.html The disclosure of summary quantitative data about the entity's exposure to risks arising from financial instruments. This disclosure shall be based on the information provided internally to key management personnel of the entity, for example, the entity"s board of directors or chief executive officer. [Refer: Financial instruments, class [member]; Key management personnel of entity or parent [member]] Disclosures Tue, 5 Jun 2018 13:25:57 GMT http://www.xbrlsite.com/2018/20F/Compare_1258.html