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<!-- Created by Charles Hoffman, CPA: 8/2/2018 4:14:39 PM -->
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      <title>IFRS Reporting Styles Analysis (2018-07-14)</title>
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      <description>IFRS Reporting Styles Analysis (2018-07-14)</description>
      <language>en-us</language>
      <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
      <lastBuildDate>Thu, 2 Aug 2018 16:14:39 GMT</lastBuildDate>
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         <item>
            <id>0000825171</id>
            <title>37 CAPITAL INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/825171/000160706218000167/jjj-20171231.xml</link>
            <description>CTE: Minimal facts IS.</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/825171/000160706218000167/jjj-20171231.xml</guid>
         </item>
         <item>
            <id>0001617582</id>
            <title>ABLYNX NV</title>
            <link>http://www.sec.gov/Archives/edgar/data/1617582/000119312518108717/ablx-20171231.xml</link>
            <description>CFE: Error in computation of operating loss and profit before taxes.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1617582/000119312518108717/ablx-20171231.xml</guid>
         </item>
         <item>
            <id>0001651625</id>
            <title>AC Immune SA</title>
            <link>http://www.sec.gov/Archives/edgar/data/1651625/000095010318003508/aciu-20171231.xml</link>
            <description></description>
            <category>IFRS-BS4-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1651625/000095010318003508/aciu-20171231.xml</guid>
         </item>
         <item>
            <id>0001444192</id>
            <title>Acasti Pharma Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1444192/000117184318004911/acst-20180331.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1444192/000117184318004911/acst-20180331.xml</guid>
         </item>
         <item>
            <id>0001499505</id>
            <title>Adecoagro S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1499505/000162828018005268/agro-20171231.xml</link>
            <description>ERROR: Reports fact in disclosure using concept ifrs-full:GrossProfit which contridicts income statement.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1499505/000162828018005268/agro-20171231.xml</guid>
         </item>
         <item>
            <id>0001109504</id>
            <title>Adira Energy Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1109504/000117184318004343/adenf-20171231.xml</link>
            <description>INFO: Uses ifrs-full:ExpenseByNature within operating income (loss).</description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1109504/000117184318004343/adenf-20171231.xml</guid>
         </item>
         <item>
            <id>0001122411</id>
            <title>ADVANCED SEMICONDUCTOR ENGINEERING INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1122411/000095010318003940/asx-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC7-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1122411/000095010318003940/asx-20171231.xml</guid>
         </item>
         <item>
            <id>0001468079</id>
            <title>ADVANTAGE OIL &amp; GAS LTD.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1468079/000127956918000399/aav-20171231.xml</link>
            <description>CFE: Use of concept ifrs-full:ExpenseByNature in disclosure contridicts income statement.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1468079/000127956918000399/aav-20171231.xml</guid>
         </item>
         <item>
            <id>0000769218</id>
            <title>AEGON NV</title>
            <link>http://www.sec.gov/Archives/edgar/data/769218/000119312518093078/aeg-20171231.xml</link>
            <description>CTE: Rounding error 1,000,000 CF.</description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/769218/000119312518093078/aeg-20171231.xml</guid>
         </item>
         <item>
            <id>0001113423</id>
            <title>AETERNA ZENTARIS INC.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1113423/000162828018003635/aezs-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1113423/000162828018003635/aezs-20171231.xml</guid>
         </item>
         <item>
            <id>0001608390</id>
            <title>Affimed N.V.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1608390/000095010318003510/afmd-20171231.xml</link>
            <description>CTE: Rounding error 1,000 CF.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1608390/000095010318003510/afmd-20171231.xml</guid>
         </item>
         <item>
            <id>0000002809</id>
            <title>AGNICO EAGLE MINES LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/2809/000104746918002083/aem-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/2809/000104746918002083/aem-20171231.xml</guid>
         </item>
         <item>
            <id>0000943003</id>
            <title>AGRIUM INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/943003/000119312518058285/agu-20171231.xml</link>
            <description>CFE: Use of concept ifrs-full:NoncurrentAssets contridicts BS.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/943003/000119312518058285/agu-20171231.xml</guid>
         </item>
         <item>
            <id>0001178819</id>
            <title>ALAMOS GOLD INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1178819/000117881918000019/agi-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1178819/000117881918000019/agi-20171231.xml</guid>
         </item>
         <item>
            <id>0001364128</id>
            <title>ALEXCO RESOURCE CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1364128/000127956918000440/cik001364128-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1364128/000127956918000440/cik001364128-20171231.xml</guid>
         </item>
         <item>
            <id>0001502154</id>
            <title>Alio Gold Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1502154/000156459018005686/alo-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1502154/000156459018005686/alo-20171231.xml</guid>
         </item>
         <item>
            <id>0001015647</id>
            <title>ALMADEN MINERALS LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1015647/000117184318002347/aau-20171231.xml</link>
            <description>CTE: Impute issue: Not providing totals for current or noncurrent liabilities. IS3 or IS4.</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1015647/000117184318002347/aau-20171231.xml</guid>
         </item>
         <item>
            <id>0001161611</id>
            <title>ALUMINUM CORP OF CHINA LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1161611/000116161118000020/ach-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC8-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1161611/000116161118000020/ach-20171231.xml</guid>
         </item>
         <item>
            <id>0001565025</id>
            <title>AMBEV S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1565025/000129281418000752/abev-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1565025/000129281418000752/abev-20171231.xml</guid>
         </item>
         <item>
            <id>0001129137</id>
            <title>AMERICA MOVIL SAB DE CV/</title>
            <link>http://www.sec.gov/Archives/edgar/data/1129137/000119312518135124/amx-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1129137/000119312518135124/amx-20171231.xml</guid>
         </item>
         <item>
            <id>0001286973</id>
            <title>Americas Silver Corp</title>
            <link>http://www.sec.gov/Archives/edgar/data/1286973/000115752318000493/usas-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1286973/000115752318000493/usas-20171231.xml</guid>
         </item>
         <item>
            <id>0000925261</id>
            <title>Andina Bottling Co Inc</title>
            <link>http://www.sec.gov/Archives/edgar/data/925261/000110465918027414/akoa-20171231.xml</link>
            <description>CTE: $1000 rounding error BS.</description>
            <category>IFRS-BSC-ISFUNC8-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/925261/000110465918027414/akoa-20171231.xml</guid>
         </item>
         <item>
            <id>0001067428</id>
            <title>ANGLOGOLD ASHANTI LTD,</title>
            <link>http://www.sec.gov/Archives/edgar/data/1067428/000162828018003806/au-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1067428/000162828018003806/au-20171231.xml</guid>
         </item>
         <item>
            <id>0001668717</id>
            <title>ANHEUSER-BUSCH INBEV SA/NV</title>
            <link>http://www.sec.gov/Archives/edgar/data/1668717/000119312518107544/bud-20171231.xml</link>
            <description>CTE: Rounding error of 1,000,000 IS.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1668717/000119312518107544/bud-20171231.xml</guid>
         </item>
         <item>
            <id>0000882361</id>
            <title>Aptose Biosciences Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/882361/000117184318002315/apto-20171231.xml</link>
            <description>CTE: Minimal facts IS.</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/882361/000117184318002315/apto-20171231.xml</guid>
         </item>
         <item>
            <id>0001004156</id>
            <title>ARAUCO &amp; CONSTITUTION PULP INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1004156/000119312518157677/arauco-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1004156/000119312518157677/arauco-20171231.xml</guid>
         </item>
         <item>
            <id>0001243429</id>
            <title>ARCELORMITTAL</title>
            <link>http://www.sec.gov/Archives/edgar/data/1243429/000124342918000007/mt-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1243429/000124342918000007/mt-20171231.xml</guid>
         </item>
         <item>
            <id>0001698039</id>
            <title>ARD Finance S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1698039/000155837018002192/ardf-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1698039/000155837018002192/ardf-20171231.xml</guid>
         </item>
         <item>
            <id>0001689662</id>
            <title>Ardagh Group S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1689662/000155837018001460/ard-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1689662/000155837018001460/ard-20171231.xml</guid>
         </item>
         <item>
            <id>0001697862</id>
            <title>ARGENX SE</title>
            <link>http://www.sec.gov/Archives/edgar/data/1697862/000155837018002384/argx-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1697862/000155837018002384/argx-20171231.xml</guid>
         </item>
         <item>
            <id>0001377757</id>
            <title>Asanko Gold Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1377757/000106299318001236/akg-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1377757/000106299318001236/akg-20171231.xml</guid>
         </item>
         <item>
            <id>0001612042</id>
            <title>Ascendis Pharma A/S</title>
            <link>http://www.sec.gov/Archives/edgar/data/1612042/000119312518099514/asnd-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1612042/000119312518099514/asnd-20171231.xml</guid>
         </item>
         <item>
            <id>0001026980</id>
            <title>ASIA PACIFIC WIRE &amp; CABLE CORP LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1026980/000156459018009676/apwc-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1026980/000156459018009676/apwc-20171231.xml</guid>
         </item>
         <item>
            <id>0000901832</id>
            <title>ASTRAZENECA PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/901832/000110465918015257/azn-20171231.xml</link>
            <description></description>
            <category>IFRS-BS5-ISXXXXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/901832/000110465918015257/azn-20171231.xml</guid>
         </item>
         <item>
            <id>0001606457</id>
            <title>Atento S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1606457/000129281418001398/atto-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1606457/000129281418001398/atto-20171231.xml</guid>
         </item>
         <item>
            <id>0001601072</id>
            <title>Atlantica Yield plc</title>
            <link>http://www.sec.gov/Archives/edgar/data/1601072/000114036118012393/aby-20171231.xml</link>
            <description>CFE: Reversed the polarity of net income from noncontrolling interest.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1601072/000114036118012393/aby-20171231.xml</guid>
         </item>
         <item>
            <id>0001172494</id>
            <title>AU OPTRONICS CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1172494/000095010318003972/auo-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1172494/000095010318003972/auo-20171231.xml</guid>
         </item>
         <item>
            <id>0001600620</id>
            <title>Aurinia Pharmaceuticals Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1600620/000162828018003228/auph-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1600620/000162828018003228/auph-20171231.xml</guid>
         </item>
         <item>
            <id>0001601936</id>
            <title>AURIS MEDICAL HOLDING AG</title>
            <link>http://www.sec.gov/Archives/edgar/data/1601936/000160193618000007/ears-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1601936/000160193618000007/ears-20171231.xml</guid>
         </item>
         <item>
            <id>0001514597</id>
            <title>AURYN RESOURCES INC.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1514597/000117184318002361/aug-20171231.xml</link>
            <description>FIX: IS3 or IS4</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1514597/000117184318002361/aug-20171231.xml</guid>
         </item>
         <item>
            <id>0001575969</id>
            <title>Avianca Holdings S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1575969/000119312518145256/avh-20171231.xml</link>
            <description>INFO: Issue with ifrs-full:ExpensesByNature???</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1575969/000119312518145256/avh-20171231.xml</guid>
         </item>
         <item>
            <id>0000316888</id>
            <title>AVINO SILVER &amp; GOLD MINES LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/316888/000147793218001656/avino-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:OtherOperatingIncomeExpense. Multiple other income statement errors.</description>
            <category>IFRS-BS5-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/316888/000147793218001656/avino-20171231.xml</guid>
         </item>
         <item>
            <id>0001432364</id>
            <title>AZUL SA</title>
            <link>http://www.sec.gov/Archives/edgar/data/1432364/000119312518137918/azul-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1432364/000119312518137918/azul-20171231.xml</guid>
         </item>
         <item>
            <id>0001402606</id>
            <title>B COMMUNICATIONS LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1402606/000121390018006381/bcom-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:CostOfSales to represent costs and expenses.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1402606/000121390018006381/bcom-20171231.xml</guid>
         </item>
         <item>
            <id>0001429937</id>
            <title>B2Gold Corp.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1429937/000106299318001330/btg-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1429937/000106299318001330/btg-20171231.xml</guid>
         </item>
         <item>
            <id>0001453015</id>
            <title>Ballard Power Systems Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1453015/000145301518000005/bldp-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1453015/000145301518000005/bldp-20171231.xml</guid>
         </item>
         <item>
            <id>0000842180</id>
            <title>BANCO BILBAO VIZCAYA ARGENTARIA, S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/842180/000084218018000006/bbva-20171231.xml</link>
            <description>CTE: FIX, unique format; uses extension concept, bbva:Cashandcashequivalentsstatementsofcashflows</description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/842180/000084218018000006/bbva-20171231.xml</guid>
         </item>
         <item>
            <id>0001471055</id>
            <title>BANCO SANTANDER (Brasil) S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1471055/000095010318004642/bsbr-20171231.xml</link>
            <description>CFE: Net cash flows from investing activities do not reconcile.</description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1471055/000095010318004642/bsbr-20171231.xml</guid>
         </item>
         <item>
            <id>0001698287</id>
            <title>Banco Santander (Mexico) S.A., Institucion de Banca Multiple, Grupo Financiero Santander Mexico</title>
            <link>http://www.sec.gov/Archives/edgar/data/1698287/000104746918002211/bsmx-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1698287/000104746918002211/bsmx-20171231.xml</guid>
         </item>
         <item>
            <id>0001027552</id>
            <title>BANCO SANTANDER CHILE</title>
            <link>http://www.sec.gov/Archives/edgar/data/1027552/000095010318003835/bsac-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1027552/000095010318003835/bsac-20171231.xml</guid>
         </item>
         <item>
            <id>0000891478</id>
            <title>Banco Santander, S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/891478/000155837018002470/san-20171231.xml</link>
            <description>CFE: Inappropriate use of dimensions on BS</description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/891478/000155837018002470/san-20171231.xml</guid>
         </item>
         <item>
            <id>0001071371</id>
            <title>BANCOLOMBIA SA</title>
            <link>http://www.sec.gov/Archives/edgar/data/1071371/000114420418023396/cib-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1071371/000114420418023396/cib-20171231.xml</guid>
         </item>
         <item>
            <id>0001160330</id>
            <title>BANK BRADESCO</title>
            <link>http://www.sec.gov/Archives/edgar/data/1160330/000129281418001496/bbd-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1160330/000129281418001496/bbd-20171231.xml</guid>
         </item>
         <item>
            <id>0001161125</id>
            <title>BANK OF CHILE</title>
            <link>http://www.sec.gov/Archives/edgar/data/1161125/000110465918027756/bch-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1161125/000110465918027756/bch-20171231.xml</guid>
         </item>
         <item>
            <id>0000312069</id>
            <title>BARCLAYS PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/312069/000119312518086766/bcs-20171231.xml</link>
            <description>CFE: Rounding Error in CF of 101,000,000???</description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/312069/000119312518086766/bcs-20171231.xml</guid>
         </item>
         <item>
            <id>0000756894</id>
            <title>BARRICK GOLD CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/756894/000119312518094424/abx-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/756894/000119312518094424/abx-20171231.xml</guid>
         </item>
         <item>
            <id>0001279495</id>
            <title>BAYTEX ENERGY CORP.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1279495/000127949518000011/bte-20171231.xml</link>
            <description>INFO: Uses ifrs-full:ExpenseByNature to represent total of all expenses.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1279495/000127949518000011/bte-20171231.xml</guid>
         </item>
         <item>
            <id>0000718940</id>
            <title>BCE INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/718940/000071894018000012/bce-20171231.xml</link>
            <description>INFO: Line item income (loss) from continuing operatings not reported.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/718940/000071894018000012/bce-20171231.xml</guid>
         </item>
         <item>
            <id>0001483405</id>
            <title>Bellatrix Exploration Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1483405/000162828018003152/bxe-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1483405/000162828018003152/bxe-20171231.xml</guid>
         </item>
         <item>
            <id>0001712641</id>
            <title>Biofrontera AG</title>
            <link>http://www.sec.gov/Archives/edgar/data/1712641/000149315218005915/bfra-20171231.xml</link>
            <description>CFE: Concept Other current liabilities used outside of liabilities. IS does not foot.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1712641/000149315218005915/bfra-20171231.xml</guid>
         </item>
         <item>
            <id>0001498403</id>
            <title>BioLineRx Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1498403/000117891318000765/blrx-20171231.xml</link>
            <description>CFE: Inappropate extension concept, blrx:ProfitLossFromNonOperatingActivities.</description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1498403/000117891318000765/blrx-20171231.xml</guid>
         </item>
         <item>
            <id>0001611747</id>
            <title>BiondVax Pharmaceuticals Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1611747/000121390018005179/bvxv-20171231.xml</link>
            <description>CFE: Inappropriate extension concept bvxv:OperatingIncomeLosses to represent profit (loss) from operating activities.</description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1611747/000121390018005179/bvxv-20171231.xml</guid>
         </item>
         <item>
            <id>0000313807</id>
            <title>BP PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/313807/000162828018003778/bp-20171231.xml</link>
            <description></description>
            <category>IFRS-BS5-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/313807/000162828018003778/bp-20171231.xml</guid>
         </item>
         <item>
            <id>0001038572</id>
            <title>BRAZILIAN DISTRIBUTION CO COMPANHIA BRASILEIRA DE DISTR CBD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1038572/000129281418001941/cbd-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1038572/000129281418001941/cbd-20171231.xml</guid>
         </item>
         <item>
            <id>0001439124</id>
            <title>BRAZILIAN ELECTRIC POWER CO</title>
            <link>http://www.sec.gov/Archives/edgar/data/1439124/000110465918028682/ebr-20171231.xml</link>
            <description>CFE: Inappropriate use of ifrs-full:Liabilities in disclosure contridicts BS.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1439124/000110465918028682/ebr-20171231.xml</guid>
         </item>
         <item>
            <id>0001122491</id>
            <title>BRF S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1122491/000129281418001923/brf-20171231.xml</link>
            <description>CFE: Used concept ifrs-full:Liabilities to represent noncurrent liabilities. Use of concept ifrs-full:IncomeTaxExpenseContinuingOperations in disclosure inconsistent with income statement.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1122491/000129281418001923/brf-20171231.xml</guid>
         </item>
         <item>
            <id>0001303523</id>
            <title>British American Tobacco p.l.c.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1303523/000119312518083410/bti-20171231.xml</link>
            <description>FIX: XBRL Cloud Rendering issue.</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1303523/000119312518083410/bti-20171231.xml</guid>
         </item>
         <item>
            <id>0000820534</id>
            <title>BRITISH TELECOMMUNICATIONS PLC /ADR</title>
            <link>http://www.sec.gov/Archives/edgar/data/820534/000119312518200140/ck0000820534-20170331.xml</link>
            <description>CTE: FIX. BS uses total ifrs-full:AssetsLessCurrentLiabilities. ISSUE. Balance sheet computations do not work correctly.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/820534/000119312518200140/ck0000820534-20170331.xml</guid>
         </item>
         <item>
            <id>0001001085</id>
            <title>BROOKFIELD ASSET MANAGEMENT INC.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1001085/000100108518000018/bam-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1001085/000100108518000018/bam-20171231.xml</guid>
         </item>
         <item>
            <id>0001654795</id>
            <title>Brookfield Business Partners L.P.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1654795/000162828018003046/bbu-20171231.xml</link>
            <description>CUE: Limited partner net income and noncontrolling interest of partnerships appear missing from IFRS taxonomy.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1654795/000162828018003046/bbu-20171231.xml</guid>
         </item>
         <item>
            <id>0001406234</id>
            <title>Brookfield Infrastructure Partners L.P.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1406234/000162828018003154/bip-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1406234/000162828018003154/bip-20171231.xml</guid>
         </item>
         <item>
            <id>0001545772</id>
            <title>Brookfield Property Partners L.P.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1545772/000154577218000003/bpy-20171231.xml</link>
            <description>CTE: FIX, need new reporting style for IS. IS3.</description>
            <category>IFRS-BS4-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1545772/000154577218000003/bpy-20171231.xml</guid>
         </item>
         <item>
            <id>0001533232</id>
            <title>BROOKFIELD RENEWABLE PARTNERS L.P.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1533232/000117184318001578/bep-20171231.xml</link>
            <description>CTE: Issue related to bep:ProfitLossAttributableToPreferredLpEquity. INFO: Does not report income (loss) from continuing operations before tax.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1533232/000117184318001578/bep-20171231.xml</guid>
         </item>
         <item>
            <id>0000756620</id>
            <title>BT Group plc</title>
            <link>http://www.sec.gov/Archives/edgar/data/756620/000119312518200133/bt-20170331.xml</link>
            <description>CTE: ISSUE, BS uses total ifrs-full:AsseetsLessCurrentLiabilities; liabilities and equity does not foot.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/756620/000119312518200133/bt-20170331.xml</guid>
         </item>
         <item>
            <id>0001013131</id>
            <title>BUENAVENTURA MINING CO INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1013131/000114420418023941/cik0001013131-20171231.xml</link>
            <description>ERROR: Use of concept ifrs-full:OtherOperatingIncomeExpense inconsistent with others.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1013131/000114420418023941/cik0001013131-20171231.xml</guid>
         </item>
         <item>
            <id>0001173382</id>
            <title>CAE INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1173382/000117338218000021/cae-20180331.xml</link>
            <description>CFE: Fact value using concept ifrs-full:CashFlowsFromUsedInInvestingActivities entered in reverse CF.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1173382/000117338218000021/cae-20180331.xml</guid>
         </item>
         <item>
            <id>0000766011</id>
            <title>Caledonia Mining Corp Plc</title>
            <link>http://www.sec.gov/Archives/edgar/data/766011/000117184318002450/cmcl-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/766011/000117184318002450/cmcl-20171231.xml</guid>
         </item>
         <item>
            <id>0001009001</id>
            <title>Cameco Corporation</title>
            <link>http://www.sec.gov/Archives/edgar/data/1009001/000119312518099445/ccj-20171231.xml</link>
            <description>CFE: WHOLE/PART issue related to cost of revenues.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1009001/000119312518099445/ccj-20171231.xml</guid>
         </item>
         <item>
            <id>0001690511</id>
            <title>CANADA GOOSE HOLDINGS INC.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1690511/000169051118000011/goos-20180331.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1690511/000169051118000011/goos-20180331.xml</guid>
         </item>
         <item>
            <id>0001017413</id>
            <title>CANADIAN NATURAL RESOURCES LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1017413/000101741318000017/cnq-20171231.xml</link>
            <description>INFO: Note that this uses ifrs-full:ExpensesByNature</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1017413/000101741318000017/cnq-20171231.xml</guid>
         </item>
         <item>
            <id>0000910569</id>
            <title>CANADIAN ZINC CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/910569/000127956918000610/czicf-20171231.xml</link>
            <description>FIX: issue with revenue concept.  IS3 or IS4.</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/910569/000127956918000610/czicf-20171231.xml</guid>
         </item>
         <item>
            <id>0000868822</id>
            <title>CANARC RESOURCE CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/868822/000113717118000041/crcuf-20171231.xml</link>
            <description>CFE: $7000 rounding error? IS.</description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/868822/000113717118000041/crcuf-20171231.xml</guid>
         </item>
         <item>
            <id>0001536196</id>
            <title>Can-Fite BioPharma Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1536196/000121390018003554/canf-20171231.xml</link>
            <description>CFE: Use of concept ifrs-full:ProfitLossFromContinuingOperations in disclosure contridicts income statement.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1536196/000121390018003554/canf-20171231.xml</guid>
         </item>
         <item>
            <id>0001737927</id>
            <title>CANOPY GROWTH CORPORATION</title>
            <link>http://www.sec.gov/Archives/edgar/data/1737927/000156459018016393/cgc-20180331.xml</link>
            <description>ERROR: Inappropriate use of concept ifrs-full:OperatingExpense</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1737927/000156459018016393/cgc-20180331.xml</guid>
         </item>
         <item>
            <id>0001225525</id>
            <title>CASCADES INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1225525/000114420418017773/cas-20171231.xml</link>
            <description>CFE: Entered fact with concept ifrs-full:ProfitLossAttributableToNoncontrollingInterests in reverse, should be POSITIVE.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1225525/000114420418017773/cas-20171231.xml</guid>
         </item>
         <item>
            <id>0001030894</id>
            <title>CELESTICA INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1030894/000162828018003056/cls-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1030894/000162828018003056/cls-20171231.xml</guid>
         </item>
         <item>
            <id>0001385145</id>
            <title>Cellcom Israel Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1385145/000117891318000956/cel-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1385145/000117891318000956/cel-20171231.xml</guid>
         </item>
         <item>
            <id>0001671502</id>
            <title>Cellect Biotechnology Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1671502/000121390018003140/apop-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1671502/000121390018003140/apop-20171231.xml</guid>
         </item>
         <item>
            <id>0001627281</id>
            <title>CELLECTIS S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1627281/000119312518080876/clls-20171231.xml</link>
            <description>CTE: Rounding 1000, BS.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1627281/000119312518080876/clls-20171231.xml</guid>
         </item>
         <item>
            <id>0001637890</id>
            <title>CELYAD S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1637890/000119312518110096/cyad-20171231.xml</link>
            <description>CTE: Rounding 1000, CF.</description>
            <category>IFRS-BS5-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1637890/000119312518110096/cyad-20171231.xml</guid>
         </item>
         <item>
            <id>0001221029</id>
            <title>CEMENTOS PACASMAYO SAA</title>
            <link>http://www.sec.gov/Archives/edgar/data/1221029/000161577418003041/cpac-20171231.xml</link>
            <description>CTE: Fix, Issue related to other comprehensive income, ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1221029/000161577418003041/cpac-20171231.xml</guid>
         </item>
         <item>
            <id>0001076378</id>
            <title>CEMEX SAB DE CV</title>
            <link>http://www.sec.gov/Archives/edgar/data/1076378/000119312518143360/cx-20171231.xml</link>
            <description>CFE: Reversed the fact value for net income from noncontrolling interest on IS. Net cash flow from continuing operations does not reconcile.</description>
            <category>IFRS-BSC-ISFUNC7-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1076378/000119312518143360/cx-20171231.xml</guid>
         </item>
         <item>
            <id>0001475260</id>
            <title>CENOVUS ENERGY INC.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1475260/000119312518047312/cve-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1475260/000119312518047312/cve-20171231.xml</guid>
         </item>
         <item>
            <id>0001378239</id>
            <title>Central North Airport Group</title>
            <link>http://www.sec.gov/Archives/edgar/data/1378239/000155837018003456/omab-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1378239/000155837018003456/omab-20171231.xml</guid>
         </item>
         <item>
            <id>0001717161</id>
            <title>CENTRAL PUERTO S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1717161/000165495418005797/cepu-20171231.xml</link>
            <description>CFE: Line item income (loss) before tax from continuing operations entered as negative, should be positive.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1717161/000165495418005797/cepu-20171231.xml</guid>
         </item>
         <item>
            <id>0001037962</id>
            <title>CGG</title>
            <link>http://www.sec.gov/Archives/edgar/data/1037962/000119312518101439/cgg-20171231.xml</link>
            <description>CFE: Issue related to concept ifrs-full:PortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalents on CF.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1037962/000119312518101439/cgg-20171231.xml</guid>
         </item>
         <item>
            <id>0001061288</id>
            <title>CHELSEA OIL &amp; GAS LTD.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1061288/000106299318002415/coglf-20171231.xml</link>
            <description>CFE: Inappropriate concept used to represent line item Revenues (ifrs-full:GrossProfit); inappropriate concept for total expenses.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1061288/000106299318002415/coglf-20171231.xml</guid>
         </item>
         <item>
            <id>0000909037</id>
            <title>CHEMICAL &amp; MINING CO OF CHILE INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/909037/000114420418021258/sqm-20171231.xml</link>
            <description>ERROR: Inappropriate use of concept, ifrs-full:OtherOperatingIncomeExpense</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/909037/000114420418021258/sqm-20171231.xml</guid>
         </item>
         <item>
            <id>0001470683</id>
            <title>China Ceramics Co., Ltd</title>
            <link>http://www.sec.gov/Archives/edgar/data/1470683/000114420418025395/cccl-20171231.xml</link>
            <description></description>
            <category>IFRS-BS5-ISFUNC8-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1470683/000114420418025395/cccl-20171231.xml</guid>
         </item>
         <item>
            <id>0001030475</id>
            <title>CHINA EASTERN AIRLINES CORP LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1030475/000119312518130055/cea-20171231.xml</link>
            <description></description>
            <category>IFRS-BS5-ISXXXXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1030475/000119312518130055/cea-20171231.xml</guid>
         </item>
         <item>
            <id>0001268896</id>
            <title>CHINA LIFE INSURANCE CO LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1268896/000119312518130051/lfc-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1268896/000119312518130051/lfc-20171231.xml</guid>
         </item>
         <item>
            <id>0001117795</id>
            <title>CHINA MOBILE LTD /ADR/</title>
            <link>http://www.sec.gov/Archives/edgar/data/1117795/000119312518133541/chl-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1117795/000119312518133541/chl-20171231.xml</guid>
         </item>
         <item>
            <id>0000793628</id>
            <title>CHINA NATURAL RESOURCES INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/793628/000155335018000641/chnr-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/793628/000155335018000641/chnr-20171231.xml</guid>
         </item>
         <item>
            <id>0001123658</id>
            <title>CHINA PETROLEUM &amp; CHEMICAL CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1123658/000110465918027339/snp-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1123658/000110465918027339/snp-20171231.xml</guid>
         </item>
         <item>
            <id>0001041668</id>
            <title>CHINA SOUTHERN AIRLINES CO LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1041668/000119312518134851/znh-20171231.xml</link>
            <description>ERROR: Inappropriate extension concept for revenues,</description>
            <category>IFRS-BS5-ISXXXXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1041668/000119312518134851/znh-20171231.xml</guid>
         </item>
         <item>
            <id>0001191255</id>
            <title>CHINA TELECOM CORP LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1191255/000119312518137004/cha-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1191255/000119312518137004/cha-20171231.xml</guid>
         </item>
         <item>
            <id>0001113866</id>
            <title>CHINA UNICOM (HONG KONG) LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1113866/000119312518123736/chu-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1113866/000119312518123736/chu-20171231.xml</guid>
         </item>
         <item>
            <id>0000932695</id>
            <title>CHINA YUCHAI INTERNATIONAL LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/932695/000119312518140586/cyd-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/932695/000119312518140586/cyd-20171231.xml</guid>
         </item>
         <item>
            <id>0001506756</id>
            <title>China Zenix Auto International Ltd</title>
            <link>http://www.sec.gov/Archives/edgar/data/1506756/000119312518136578/zx-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC8-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1506756/000119312518136578/zx-20171231.xml</guid>
         </item>
         <item>
            <id>0001123134</id>
            <title>ChipMOS TECHNOLOGIES INC.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1123134/000119312518121873/imos-20171231.xml</link>
            <description>CTE: FIX, need new reporting style, SPEC6 with BS4 and CF2.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1123134/000119312518121873/imos-20171231.xml</guid>
         </item>
         <item>
            <id>0001132924</id>
            <title>Chunghwa Telecom Co Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1132924/000156459018009423/cht-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC7-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1132924/000156459018009423/cht-20171231.xml</guid>
         </item>
         <item>
            <id>0001647320</id>
            <title>Clementia Pharmaceuticals Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1647320/000117184318001547/cmta-20171231.xml</link>
            <description>INFO: Very minimal facts on IS.</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1647320/000117184318001547/cmta-20171231.xml</guid>
         </item>
         <item>
            <id>0001095595</id>
            <title>CNOOC LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1095595/000095010318004942/ceo-20171231.xml</link>
            <description>ERROR: Use of concept ifrs-full:Liabilities in disclosure contridicts income statement.</description>
            <category>IFRS-BS5-ISXXXXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1095595/000095010318004942/ceo-20171231.xml</guid>
         </item>
         <item>
            <id>0000910631</id>
            <title>COCA COLA FEMSA SAB DE CV</title>
            <link>http://www.sec.gov/Archives/edgar/data/910631/000119312518121141/kof-20171231.xml</link>
            <description>CTE: Reports income from equity method investments part of taxes,  ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod</description>
            <category>IFRS-BSC-ISFUNC8-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/910631/000119312518121141/kof-20171231.xml</guid>
         </item>
         <item>
            <id>0001650107</id>
            <title>COCA-COLA EUROPEAN PARTNERS plc</title>
            <link>http://www.sec.gov/Archives/edgar/data/1650107/000165010718000022/cce-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1650107/000165010718000022/cce-20171231.xml</guid>
         </item>
         <item>
            <id>0001631487</id>
            <title>CollPlant Holdings Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1631487/000121390018003218/clgn-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1631487/000121390018003218/clgn-20171231.xml</guid>
         </item>
         <item>
            <id>0001170858</id>
            <title>COMPANHIA DE SANEAMENTO BASICO DO ESTADO DE SAO PAULO-SABESP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1170858/000129281418001977/sbs-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:ProfitLossFromContinuingOperations to represent operating income (loss).</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1170858/000129281418001977/sbs-20171231.xml</guid>
         </item>
         <item>
            <id>0000930543</id>
            <title>CONCHA Y TORO WINERY INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/930543/000101905618000569/vco-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/930543/000101905618000569/vco-20171231.xml</guid>
         </item>
         <item>
            <id>0001642271</id>
            <title>Concordia International Corp.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1642271/000164227118000008/cxrx-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1642271/000164227118000008/cxrx-20171231.xml</guid>
         </item>
         <item>
            <id>0001563411</id>
            <title>Constellium N.V.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1563411/000119312518079483/cstm-20171231.xml</link>
            <description>ERROR: Issue related to the use of ifrs-full:OperatingExpense.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1563411/000119312518079483/cstm-20171231.xml</guid>
         </item>
         <item>
            <id>0001520504</id>
            <title>Controladora Vuela Compania de Aviacion, S.A.B. de C.V.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1520504/000110465918026761/vlrs-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1520504/000110465918026761/vlrs-20171231.xml</guid>
         </item>
         <item>
            <id>0001345105</id>
            <title>COPA HOLDINGS, S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1345105/000119312518121137/cpa-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:RevenueAndOperatingIncome relative to ifrs-full:Revenue</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1345105/000119312518121137/cpa-20171231.xml</guid>
         </item>
         <item>
            <id>0000813639</id>
            <title>CORAL GOLD RESOURCES, LTD.</title>
            <link>http://www.sec.gov/Archives/edgar/data/813639/000147793218003070/coral-20180131.xml</link>
            <description>CFE: Use of concept ifrs-full:NoncurrentAssets in disclosure contridicts balance sheet.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/813639/000147793218003070/coral-20180131.xml</guid>
         </item>
         <item>
            <id>0001276671</id>
            <title>CORPBANCA/FI</title>
            <link>http://www.sec.gov/Archives/edgar/data/1276671/000161577418003331/itcb-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1276671/000161577418003331/itcb-20171231.xml</guid>
         </item>
         <item>
            <id>0001717393</id>
            <title>CORPORACION AMERICA AIRPORTS S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1717393/000114420418031067/caap-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1717393/000114420418031067/caap-20171231.xml</guid>
         </item>
         <item>
            <id>0001402902</id>
            <title>COSAN LTD.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1402902/000119312518138511/czz-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1402902/000119312518138511/czz-20171231.xml</guid>
         </item>
         <item>
            <id>0001300482</id>
            <title>CPFL Energy INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1300482/000129281418001894/cpl-20171231.xml</link>
            <description>CFE: Net income does not reconcile.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1300482/000129281418001894/cpl-20171231.xml</guid>
         </item>
         <item>
            <id>0001001290</id>
            <title>CREDICORP LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1001290/000114420418022710/bap-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1001290/000114420418022710/bap-20171231.xml</guid>
         </item>
         <item>
            <id>0001545851</id>
            <title>CRESCENT POINT ENERGY CORP.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1545851/000162828018002571/cpg-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:CashFlowsFromUsedInOperations to represent net cash flows from operating activities.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1545851/000162828018002571/cpg-20171231.xml</guid>
         </item>
         <item>
            <id>0001461119</id>
            <title>CRH MEDICAL CORPORATION</title>
            <link>http://www.sec.gov/Archives/edgar/data/1461119/000119312518102086/crhm-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1461119/000119312518102086/crhm-20171231.xml</guid>
         </item>
         <item>
            <id>0000849395</id>
            <title>CRH PUBLIC LTD CO</title>
            <link>http://www.sec.gov/Archives/edgar/data/849395/000119312518076345/crh-20171231.xml</link>
            <description>ERROR: Inappropriate extension concept, crh:AssetsOrDisposalGroupsClassifiedAsHeldForSale</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/849395/000119312518076345/crh-20171231.xml</guid>
         </item>
         <item>
            <id>0001656472</id>
            <title>Cronos Group Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1656472/000119312518140678/cron-20171231.xml</link>
            <description>CFE: Use of concept ifrs-full:OtherComprehensiveIncome is inconsistent with SCI.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1656472/000119312518140678/cron-20171231.xml</guid>
         </item>
         <item>
            <id>0001613780</id>
            <title>DBV TECHNOLOGIES S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1613780/000119312518085953/dbvt-20171231.xml</link>
            <description>FATAL ERROR, period issues.  IS issue with revenues, ifrs-full:RevenueAndOperatingIncome; Operating Expenses incorrect.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1613780/000119312518085953/dbvt-20171231.xml</guid>
         </item>
         <item>
            <id>0001063259</id>
            <title>DENISON MINES CORP.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1063259/000165495418002301/dnn-20171231.xml</link>
            <description>CFE: Inapproprate use of concept ifrs-full:OperatingExpense on line item, GA is part of that.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1063259/000165495418002301/dnn-20171231.xml</guid>
         </item>
         <item>
            <id>0001159508</id>
            <title>Deutsche Bank Aktiengesellschaft</title>
            <link>http://www.sec.gov/Archives/edgar/data/1159508/000119312518085342/db-20171231.xml</link>
            <description>CTE: FIX, Some sort of stange issue, picking up odd numbers on BS. Rounding error CF.</description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1159508/000119312518085342/db-20171231.xml</guid>
         </item>
         <item>
            <id>0001331284</id>
            <title>DHT HOLDINGS, INC.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1331284/000095015718000468/dht-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:RevenueAndOperatingIncome.  Inappropriate extension concept on CF, dht:NetCashProvidedByOperatingActivities; inappropriate use of ifrs-full:RevenueAndOperatingIncome to represent operating income.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1331284/000095015718000468/dht-20171231.xml</guid>
         </item>
         <item>
            <id>0001369128</id>
            <title>DIGATRADE FINANCIAL CORP.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1369128/000113717118000060/digaf-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:ProfitLossBeforeTax on IS. Impute issue, current assets and liabilities not explicitly reported.</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1369128/000113717118000060/digaf-20171231.xml</guid>
         </item>
         <item>
            <id>0001499494</id>
            <title>Dunxin Financial Holdings Ltd</title>
            <link>http://www.sec.gov/Archives/edgar/data/1499494/000147793218002101/dxf-20171231.xml</link>
            <description>CTE: Interest based reporting.  Equity, parent equity, and noncontrolling interest contradict each other. ifrs-full:RevenueFromInterest</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1499494/000147793218002101/dxf-20171231.xml</guid>
         </item>
         <item>
            <id>0001323838</id>
            <title>DXI Energy Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1323838/000106299318001716/dxi-20171231.xml</link>
            <description>CFE: Accounting error: IS line item Other Income is after income from continuing operations before tax.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1323838/000106299318001716/dxi-20171231.xml</guid>
         </item>
         <item>
            <id>0001444406</id>
            <title>ECOPETROL S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1444406/000114420418022451/ec-20171231.xml</link>
            <description>ERROR: Inappropriate use of concept ifrs-full:OperatingExpense on IS.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1444406/000114420418022451/ec-20171231.xml</guid>
         </item>
         <item>
            <id>0001395213</id>
            <title>EDENOR</title>
            <link>http://www.sec.gov/Archives/edgar/data/1395213/000129281418001826/edn-20171231.xml</link>
            <description>ERROR: Inappropriate use of ifrs-full:Revenue; Use of concept ifrs-full:ProfitLossFromContinuingOperations in disclosure contridicts income statement.</description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1395213/000129281418001826/edn-20171231.xml</guid>
         </item>
         <item>
            <id>0001027662</id>
            <title>ELBIT IMAGING LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1027662/000121390018005030/emitf-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:ProfitLossFromOperatingActivities; fact with concept ifrs-full:ExpenseByNature contridicts income statement.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:39 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1027662/000121390018005030/emitf-20171231.xml</guid>
         </item>
         <item>
            <id>0000918608</id>
            <title>ELDORADO GOLD CORP /FI</title>
            <link>http://www.sec.gov/Archives/edgar/data/918608/000119312518102194/ego-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/918608/000119312518102194/ego-20171231.xml</guid>
         </item>
         <item>
            <id>0000946394</id>
            <title>Ellomay Capital Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/946394/000117891318001189/ello-20171231.xml</link>
            <description>ERROR: Inappropriate use of concept ifrs-full:GrossProfit relative to operating expenses.  This should be TYPE/CLASS rule.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/946394/000117891318001189/ello-20171231.xml</guid>
         </item>
         <item>
            <id>0001355444</id>
            <title>EMBRAER S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1355444/000119312518092436/erj-20171231.xml</link>
            <description>CFE: Issue related to use of concept ifrs-full:ProfitLossFromContinuingOperations in disclosure.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1355444/000119312518092436/erj-20171231.xml</guid>
         </item>
         <item>
            <id>0001199392</id>
            <title>EMGOLD MINING CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1199392/000113717118000059/egmcf-20171231.xml</link>
            <description>CFE: Inappropriate use of  ifrs-full:ExpenseByNature</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1199392/000113717118000059/egmcf-20171231.xml</guid>
         </item>
         <item>
            <id>0001285786</id>
            <title>EMX Royalty Corp</title>
            <link>http://www.sec.gov/Archives/edgar/data/1285786/000106299318001493/emx-20171231.xml</link>
            <description>INFO: Odd line items, but this works.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1285786/000106299318001493/emx-20171231.xml</guid>
         </item>
         <item>
            <id>0001277866</id>
            <title>ENDEAVOUR SILVER CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1277866/000106299318001119/exk-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1277866/000106299318001119/exk-20171231.xml</guid>
         </item>
         <item>
            <id>0000912505</id>
            <title>ENEL AMERICAS S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/912505/000156459018014462/enia-20171231.xml</link>
            <description>FIX: XBRL Cloud rendering issue, large report?</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/912505/000156459018014462/enia-20171231.xml</guid>
         </item>
         <item>
            <id>0001659939</id>
            <title>ENEL CHILE S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1659939/000156459018014454/enic-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1659939/000156459018014454/enic-20171231.xml</guid>
         </item>
         <item>
            <id>0000926864</id>
            <title>ENEL GENERACION CHILE S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/926864/000156459018014414/eocc-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/926864/000156459018014414/eocc-20171231.xml</guid>
         </item>
         <item>
            <id>0001157557</id>
            <title>ENERGY CO OF MINAS GERAIS</title>
            <link>http://www.sec.gov/Archives/edgar/data/1157557/000119312518176964/xcmig-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC8-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1157557/000119312518176964/xcmig-20171231.xml</guid>
         </item>
         <item>
            <id>0001041792</id>
            <title>ENERGY CO OF PARANA</title>
            <link>http://www.sec.gov/Archives/edgar/data/1041792/000129281418001971/elp-20171231.xml</link>
            <description>CFE: Inappropriate use of ifrs-full:OperatingExpense within gross profit. Use of concept ifrs-full:ProfitLossFromContinuingOperations in disclosure contridicts income statement.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1041792/000129281418001971/elp-20171231.xml</guid>
         </item>
         <item>
            <id>0001002242</id>
            <title>ENI SPA</title>
            <link>http://www.sec.gov/Archives/edgar/data/1002242/000117494718000616/e-20171231.xml</link>
            <description>CTE: Issue, inconsistent use of concept ifrs-full:Revenue; inappropriate extension concept CF? Issue with discontinued operations in CF.</description>
            <category>IFRS-BS4-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1002242/000117494718000616/e-20171231.xml</guid>
         </item>
         <item>
            <id>0000717826</id>
            <title>ERICSSON LM TELEPHONE CO</title>
            <link>http://www.sec.gov/Archives/edgar/data/717826/000119312518124911/eric-20171231.xml</link>
            <description>CFE: Use of concept ifrs-full:Liabilities in disclosure contradicts BS. Calculation error on IS.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/717826/000119312518124911/eric-20171231.xml</guid>
         </item>
         <item>
            <id>0001624422</id>
            <title>ERYTECH PHARMA S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1624422/000119312518172196/eryp-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:CashFlowsFromUsedInOperations to represent net cash flow from operating activities.; Issue related to ifrs-full:RevenueAndOperatingIncome.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1624422/000119312518172196/eryp-20171231.xml</guid>
         </item>
         <item>
            <id>0001716586</id>
            <title>ESTRE AMBIENTAL, INC.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1716586/000114036118029225/est-20171231.xml</link>
            <description>CFE: Entered value for comprehensive income attributable to noncontrolling interest in reverse.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1716586/000114036118029225/est-20171231.xml</guid>
         </item>
         <item>
            <id>0001604481</id>
            <title>EURONAV NV</title>
            <link>http://www.sec.gov/Archives/edgar/data/1604481/000160448118000007/eurn-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1604481/000160448118000007/eurn-20171231.xml</guid>
         </item>
         <item>
            <id>0001064411</id>
            <title>Eviation Aircraft Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1064411/000117891318001296/evtnf-20171231.xml</link>
            <description>ERROR: Inappropriate use of ifrs-full:ExpensesByNature</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1064411/000117891318001296/evtnf-20171231.xml</guid>
         </item>
         <item>
            <id>0001574565</id>
            <title>Evogene Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1574565/000117891318001042/evgn-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1574565/000117891318001042/evgn-20171231.xml</guid>
         </item>
         <item>
            <id>0000915191</id>
            <title>FAIRFAX FINANCIAL HOLDINGS LTD/ CAN</title>
            <link>http://www.sec.gov/Archives/edgar/data/915191/000104746918001464/ffh-20171231.xml</link>
            <description>INFO: Change activity to Insurance</description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/915191/000104746918001464/ffh-20171231.xml</guid>
         </item>
         <item>
            <id>0001648416</id>
            <title>Ferrari N.V.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1648416/000164841618000014/race-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1648416/000164841618000014/race-20171231.xml</guid>
         </item>
         <item>
            <id>0001639877</id>
            <title>Ferroglobe PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1639877/000155837018003516/gsm-20171231.xml</link>
            <description>CFE: Equity concepts do not reconcile BS.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1639877/000155837018003516/gsm-20171231.xml</guid>
         </item>
         <item>
            <id>0001605484</id>
            <title>Fiat Chrysler Automobiles N.V.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1605484/000160548418000008/fcagroup-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1605484/000160548418000008/fcagroup-20171231.xml</guid>
         </item>
         <item>
            <id>0001110649</id>
            <title>Fibria Celulose S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1110649/000110465918012854/fbr-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1110649/000110465918012854/fbr-20171231.xml</guid>
         </item>
         <item>
            <id>0001308648</id>
            <title>FIRST MAJESTIC SILVER CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1308648/000106299318001387/fr-20171231.xml</link>
            <description>CFE: Cost of sales WHOLE/PART issue.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1308648/000106299318001387/fr-20171231.xml</guid>
         </item>
         <item>
            <id>0001641229</id>
            <title>First Mining Gold Corp.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1641229/000106299318001316/ff-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1641229/000106299318001316/ff-20171231.xml</guid>
         </item>
         <item>
            <id>0000890541</id>
            <title>FOREIGN TRADE BANK OF LATIN AMERICA, INC.</title>
            <link>http://www.sec.gov/Archives/edgar/data/890541/000114420418023750/blx-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/890541/000114420418023750/blx-20171231.xml</guid>
         </item>
         <item>
            <id>0001045986</id>
            <title>FORMULA SYSTEMS (1985) LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1045986/000121390018006332/forty-20171231.xml</link>
            <description>CFE: Inappropriate use of noncurrent assets relative to other balance sheet assets. Net income facts do not reconcile.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1045986/000121390018006332/forty-20171231.xml</guid>
         </item>
         <item>
            <id>0001341335</id>
            <title>FORTUNA SILVER MINES INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1341335/000114420418018704/fsm-20171231.xml</link>
            <description>ERROR: Inappropriate concept for total operating expenses.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1341335/000114420418018704/fsm-20171231.xml</guid>
         </item>
         <item>
            <id>0001604924</id>
            <title>Forward Pharma A/S</title>
            <link>http://www.sec.gov/Archives/edgar/data/1604924/000104746918003354/fwp-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1604924/000104746918003354/fwp-20171231.xml</guid>
         </item>
         <item>
            <id>0001456346</id>
            <title>FRANCO NEVADA Corp</title>
            <link>http://www.sec.gov/Archives/edgar/data/1456346/000155837018002485/fnv-20171231.xml</link>
            <description>INFO: World View, best practice example.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1456346/000155837018002485/fnv-20171231.xml</guid>
         </item>
         <item>
            <id>0001333141</id>
            <title>FRESENIUS MEDICAL CARE AG &amp; Co. KGaA</title>
            <link>http://www.sec.gov/Archives/edgar/data/1333141/000104746918001100/fms-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1333141/000104746918001100/fms-20171231.xml</guid>
         </item>
         <item>
            <id>0001030997</id>
            <title>G WILLI FOOD INTERNATIONAL LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1030997/000117891318001346/wilc-20171231.xml</link>
            <description>ERROR: Inappropriate extension concept, wilc:OperatingCostsAndExpense</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1030997/000117891318001346/wilc-20171231.xml</guid>
         </item>
         <item>
            <id>0001421876</id>
            <title>GALAPAGOS NV</title>
            <link>http://www.sec.gov/Archives/edgar/data/1421876/000155837018002364/glpg-20171231.xml</link>
            <description>CTE: Issue related to use of ifrs-full:RevenueAndOperatingIncome.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1421876/000155837018002364/glpg-20171231.xml</guid>
         </item>
         <item>
            <id>0000931427</id>
            <title>GAS TRANSPORTER OF THE SOUTH INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/931427/000114036118018601/tgs-20171231.xml</link>
            <description>CFE: Used concept ifrs-full:CurrentTaxAssets to represent current assets.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/931427/000114036118018601/tgs-20171231.xml</guid>
         </item>
         <item>
            <id>0001534126</id>
            <title>GasLog Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1534126/000104746918001163/glog-20171231.xml</link>
            <description>CFE: Inappropriate extension concept for operating income (loss).</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1534126/000104746918001163/glog-20171231.xml</guid>
         </item>
         <item>
            <id>0001598655</id>
            <title>GasLog Partners LP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1598655/000104746918000752/glop-20171231.xml</link>
            <description>CFE: Inappropriate extension concept for operating income (loss), glop:ProfitLossFromOperations</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1598655/000104746918000752/glop-20171231.xml</guid>
         </item>
         <item>
            <id>0001379009</id>
            <title>Gazit-Globe Ltd</title>
            <link>http://www.sec.gov/Archives/edgar/data/1379009/000121390018005195/gzt-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1379009/000121390018005195/gzt-20171231.xml</guid>
         </item>
         <item>
            <id>0001464591</id>
            <title>GeoPark Ltd</title>
            <link>http://www.sec.gov/Archives/edgar/data/1464591/000114420418020167/gprk-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:OperatingExpense in disclosure.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1464591/000114420418020167/gprk-20171231.xml</guid>
         </item>
         <item>
            <id>0001073404</id>
            <title>GERDAU S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1073404/000110465918022121/ggb-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1073404/000110465918022121/ggb-20171231.xml</guid>
         </item>
         <item>
            <id>0001336364</id>
            <title>Giga Metals Corp</title>
            <link>http://www.sec.gov/Archives/edgar/data/1336364/000106299318002378/giga-20171231.xml</link>
            <description>CTE: Minimal facts, no revenues.</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1336364/000106299318002378/giga-20171231.xml</guid>
         </item>
         <item>
            <id>0001061894</id>
            <title>Gildan Activewear Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1061894/000106189418000006/gil-20171231.xml</link>
            <description>SCI2</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1061894/000106189418000006/gil-20171231.xml</guid>
         </item>
         <item>
            <id>0001131399</id>
            <title>GLAXOSMITHKLINE PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1131399/000119312518088407/gsk-20171231.xml</link>
            <description>CFE: Used concept ifrs-full:EquityAndLiabilities inconsistent with balance sheet.</description>
            <category>IFRS-BS5-ISXXXXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1131399/000119312518088407/gsk-20171231.xml</guid>
         </item>
         <item>
            <id>0001557860</id>
            <title>Globant S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1557860/000114420418020505/glob-20171231.xml</link>
            <description>ERROR: Inappropriate extension concept, glob:NonoperatingIncomeExpense1.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1557860/000114420418020505/glob-20171231.xml</guid>
         </item>
         <item>
            <id>0001499780</id>
            <title>GLOBUS MARITIME LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1499780/000114420418013849/glbs-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:OperatingExpense.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1499780/000114420418013849/glbs-20171231.xml</guid>
         </item>
         <item>
            <id>0001291733</id>
            <title>Gol Intelligent Airlines Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1291733/000129281418001976/gol-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:ProfitLossBeforeTax.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1291733/000129281418001976/gol-20171231.xml</guid>
         </item>
         <item>
            <id>0001172724</id>
            <title>GOLD FIELDS LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1172724/000119312518126269/gfi-20171231.xml</link>
            <description>CFE: Total, contuning, and discontinued net cash flows from operating activities contridict one another.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1172724/000119312518126269/gfi-20171231.xml</guid>
         </item>
         <item>
            <id>0001321847</id>
            <title>Gold Standard Ventures Corp.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1321847/000117625618000071/gsv-20171231.xml</link>
            <description>CTE: Minimal Facts.  Does  not report total current liabilities; issue with IS, looks like IS6</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1321847/000117625618000071/gsv-20171231.xml</guid>
         </item>
         <item>
            <id>0000919239</id>
            <title>Goldcorp Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/919239/000119312518094314/gg-20171231.xml</link>
            <description>CFE: Inappropriate use of ifrs-full:OperatingExpense on IS. Corporate expenses are part of that but not included.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/919239/000119312518094314/gg-20171231.xml</guid>
         </item>
         <item>
            <id>0000903571</id>
            <title>GOLDEN STAR RESOURCES LTD.</title>
            <link>http://www.sec.gov/Archives/edgar/data/903571/000090357118000020/gss-20171231.xml</link>
            <description>INFO: World view, extends cost of sales, reports depreciation line item.</description>
            <category>IFRS-BSC-ISFUNC8-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/903571/000090357118000020/gss-20171231.xml</guid>
         </item>
         <item>
            <id>0001572621</id>
            <title>Grana &amp; Montero S.A.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1572621/000119312518211621/gram-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:CashFlowsFromUsedInOperations to represent net cash flow from operating activities.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1572621/000119312518211621/gram-20171231.xml</guid>
         </item>
         <item>
            <id>0001313310</id>
            <title>GRAVITY CO., LTD.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1313310/000156459018009525/grvy-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1313310/000156459018009525/grvy-20171231.xml</guid>
         </item>
         <item>
            <id>0001300050</id>
            <title>Great Panther Silver Ltd</title>
            <link>http://www.sec.gov/Archives/edgar/data/1300050/000106299318001420/gpr-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC8-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1300050/000106299318001420/gpr-20171231.xml</guid>
         </item>
         <item>
            <id>0001438569</id>
            <title>Grifols SA</title>
            <link>http://www.sec.gov/Archives/edgar/data/1438569/000110465918022787/grfs-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1438569/000110465918022787/grfs-20171231.xml</guid>
         </item>
         <item>
            <id>0000912892</id>
            <title>GRUPO TELEVISA, S.A.B.</title>
            <link>http://www.sec.gov/Archives/edgar/data/912892/000110465918028648/tv-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/912892/000110465918028648/tv-20171231.xml</guid>
         </item>
         <item>
            <id>0001163560</id>
            <title>GRUPO TMM SAB</title>
            <link>http://www.sec.gov/Archives/edgar/data/1163560/000114036118021937/gtmay-20171231.xml</link>
            <description>ERROR: Error using concept ifrs-full:ExpenseByNature relative to ifrs-full:GrossProfit</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1163560/000114036118021937/gtmay-20171231.xml</guid>
         </item>
         <item>
            <id>0001012139</id>
            <title>GUANGSHEN RAILWAY CO LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1012139/000119312518132166/gsh-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1012139/000119312518132166/gsh-20171231.xml</guid>
         </item>
         <item>
            <id>0000715153</id>
            <title>HONDA MOTOR CO LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/715153/000119312518197283/hmc-20180331.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/715153/000119312518197283/hmc-20180331.xml</guid>
         </item>
         <item>
            <id>0001089113</id>
            <title>HSBC HOLDINGS PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1089113/000162828018001920/hsbc-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1089113/000162828018001920/hsbc-20171231.xml</guid>
         </item>
         <item>
            <id>0000929058</id>
            <title>HUANENG POWER INTERNATIONAL INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/929058/000114420418020280/hnp-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/929058/000114420418020280/hnp-20171231.xml</guid>
         </item>
         <item>
            <id>0001322422</id>
            <title>Hudbay Minerals Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1322422/000106299318001423/hbm-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1322422/000106299318001423/hbm-20171231.xml</guid>
         </item>
         <item>
            <id>0001714368</id>
            <title>Hudson Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1714368/000165495418002560/hud-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1714368/000165495418002560/hud-20171231.xml</guid>
         </item>
         <item>
            <id>0001679450</id>
            <title>Hunter Maritime Acquisition Corp.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1679450/000091957418003147/hunt-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1679450/000091957418003147/hunt-20171231.xml</guid>
         </item>
         <item>
            <id>0000049279</id>
            <title>Husky Energy Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/49279/000119312518066926/huskf-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/49279/000119312518066926/huskf-20171231.xml</guid>
         </item>
         <item>
            <id>0001119985</id>
            <title>HYDROGENICS CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1119985/000117184318001770/hygs-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1119985/000117184318001770/hygs-20171231.xml</guid>
         </item>
         <item>
            <id>0001203464</id>
            <title>IAMGOLD CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1203464/000119312518052173/iag-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1203464/000119312518052173/iag-20171231.xml</guid>
         </item>
         <item>
            <id>0001044896</id>
            <title>Industrias Bachoco S.A.B. de C.V.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1044896/000114420418023204/bachocob-20171231.xml</link>
            <description>CFE: Inappropriate representation of assets held for sale.</description>
            <category>IFRS-BS4-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1044896/000114420418023204/bachocob-20171231.xml</guid>
         </item>
         <item>
            <id>0001708688</id>
            <title>InflaRx N.V.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1708688/000095010318003977/ifrx-20171231.xml</link>
            <description>ERROR: Inappropriate use of concep ifrs-full:ProfitLossFromContinuingOperations to represent operating income (loss).</description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1708688/000095010318003977/ifrx-20171231.xml</guid>
         </item>
         <item>
            <id>0001039765</id>
            <title>ING GROEP NV</title>
            <link>http://www.sec.gov/Archives/edgar/data/1039765/000119312518101492/ing-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1039765/000119312518101492/ing-20171231.xml</guid>
         </item>
         <item>
            <id>0001638381</id>
            <title>Intec Pharma Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1638381/000161577418001716/ntec-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1638381/000161577418001716/ntec-20171231.xml</guid>
         </item>
         <item>
            <id>0000858446</id>
            <title>INTERCONTINENTAL HOTELS GROUP PLC /NEW/</title>
            <link>http://www.sec.gov/Archives/edgar/data/858446/000119312518074190/ihg-20171231.xml</link>
            <description></description>
            <category>IFRS-BS5-ISXXXXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/858446/000119312518074190/ihg-20171231.xml</guid>
         </item>
         <item>
            <id>0001090159</id>
            <title>INTERNET GOLD GOLDEN LINES LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1090159/000121390018006378/igld-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:CostOfSales</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1090159/000121390018006378/igld-20171231.xml</guid>
         </item>
         <item>
            <id>0000880224</id>
            <title>INTERTAPE POLYMER GROUP INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/880224/000088022418000016/itp-20171231.xml</link>
            <description>CTE: Issue with operating expenses.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/880224/000088022418000016/itp-20171231.xml</guid>
         </item>
         <item>
            <id>0001500866</id>
            <title>InterXion Holding N.V.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1500866/000119312518177837/inxn-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1500866/000119312518177837/inxn-20171231.xml</guid>
         </item>
         <item>
            <id>0000941221</id>
            <title>ISRAEL CHEMICALS LTD.</title>
            <link>http://www.sec.gov/Archives/edgar/data/941221/000095010318003092/icl-20171231.xml</link>
            <description>CFE: Line item with concept ifrs-full:ProfitLossAttributableToNoncontrollingInterests entered in reverse</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/941221/000095010318003092/icl-20171231.xml</guid>
         </item>
         <item>
            <id>0001132597</id>
            <title>Itau Unibanco Holding S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1132597/000114420418021659/itub-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1132597/000114420418021659/itub-20171231.xml</guid>
         </item>
         <item>
            <id>0001538789</id>
            <title>Just Energy Group Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1538789/000117184318004368/je-20180331.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1538789/000117184318004368/je-20180331.xml</guid>
         </item>
         <item>
            <id>0001567529</id>
            <title>KAMADA LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1567529/000117891318000767/kmda-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1567529/000117891318000767/kmda-20171231.xml</guid>
         </item>
         <item>
            <id>0001445930</id>
            <title>KB Financial Group Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1445930/000119312518136720/kb-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1445930/000119312518136720/kb-20171231.xml</guid>
         </item>
         <item>
            <id>0001546383</id>
            <title>KBS Fashion Group Ltd</title>
            <link>http://www.sec.gov/Archives/edgar/data/1546383/000121390018005204/kbsf-20171231.xml</link>
            <description>Excellent!</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1546383/000121390018005204/kbsf-20171231.xml</guid>
         </item>
         <item>
            <id>0001161814</id>
            <title>KELSO TECHNOLOGIES INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1161814/000106299318001853/kls-20171231.xml</link>
            <description>CFE: Use of concept ifrs-full:NoncurrentAssets in disclosure contradicts BS.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1161814/000106299318001853/kls-20171231.xml</guid>
         </item>
         <item>
            <id>0001611005</id>
            <title>Kenon Holdings Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1611005/000117891318001140/ken-20171231.xml</link>
            <description>Issue with depreciation outside cost of sales.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1611005/000117891318001140/ken-20171231.xml</guid>
         </item>
         <item>
            <id>0000701818</id>
            <title>KINROSS GOLD CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/701818/000110465918021288/kgc-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/701818/000110465918021288/kgc-20171231.xml</guid>
         </item>
         <item>
            <id>0001713443</id>
            <title>Kirkland Lake Gold Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1713443/000162828018003915/kl-20171231.xml</link>
            <description>CFE: Inappropriate use of cost of sales concept, issue related to exchange gains on CF.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1713443/000162828018003915/kl-20171231.xml</guid>
         </item>
         <item>
            <id>0001614744</id>
            <title>Kitov Pharma Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1614744/000121390018002558/ktov-20171231.xml</link>
            <description>CFE: Duplicate facts related to profit (loss); inapproprate extension concept; polarity of duplicates are both NEGATIVE and POSITIVE.</description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1614744/000121390018002558/ktov-20171231.xml</guid>
         </item>
         <item>
            <id>0000887225</id>
            <title>KOREA ELECTRIC POWER CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/887225/000119312518141125/kep-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/887225/000119312518141125/kep-20171231.xml</guid>
         </item>
         <item>
            <id>0000892450</id>
            <title>KT Corporation</title>
            <link>http://www.sec.gov/Archives/edgar/data/892450/000119312518141554/kt-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/892450/000119312518141554/kt-20171231.xml</guid>
         </item>
         <item>
            <id>0001047716</id>
            <title>LATAM AIRLINES GROUP S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1047716/000161577418002424/ltm-20171231.xml</link>
            <description>CFE: Use of concept ifrs-full:OperatingExpense in disclosure contridicts income statement.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1047716/000161577418002424/ltm-20171231.xml</guid>
         </item>
         <item>
            <id>0001290109</id>
            <title>LG Display Co., Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1290109/000119312518136619/lpl-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC8-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1290109/000119312518136619/lpl-20171231.xml</guid>
         </item>
         <item>
            <id>0001611820</id>
            <title>LINE Corp</title>
            <link>http://www.sec.gov/Archives/edgar/data/1611820/000119312518102738/ln-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1611820/000119312518102738/ln-20171231.xml</guid>
         </item>
         <item>
            <id>0001177167</id>
            <title>LINGO MEDIA CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1177167/000143774918010142/lmdc-20171231.xml</link>
            <description>CTE: Current liabilities impute issue. Inappropriate use of ifrs-full:ExpenseByNature.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1177167/000143774918010142/lmdc-20171231.xml</guid>
         </item>
         <item>
            <id>0001440972</id>
            <title>LITHIUM AMERICAS CORP.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1440972/000156459018007027/lac-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC8-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1440972/000156459018007027/lac-20171231.xml</guid>
         </item>
         <item>
            <id>0001160106</id>
            <title>Lloyds Banking Group plc</title>
            <link>http://www.sec.gov/Archives/edgar/data/1160106/000093041318000875/lyg-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1160106/000093041318000875/lyg-20171231.xml</guid>
         </item>
         <item>
            <id>0001711375</id>
            <title>Loma Negra Compania Industrial Argentina Sociedad Anonima</title>
            <link>http://www.sec.gov/Archives/edgar/data/1711375/000119312518139208/loma-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC8-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1711375/000119312518139208/loma-20171231.xml</guid>
         </item>
         <item>
            <id>0001472619</id>
            <title>Loncor Resources Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1472619/000106299318001924/ln-20171231.xml</link>
            <description>CTE: Does not report revenue not total expenses, cannot impute.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1472619/000106299318001924/ln-20171231.xml</guid>
         </item>
         <item>
            <id>0001096056</id>
            <title>Luxfer Holdings PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1096056/000109605618000011/lxfr-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1096056/000109605618000011/lxfr-20171231.xml</guid>
         </item>
         <item>
            <id>0001230992</id>
            <title>MAG SILVER CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1230992/000117184318002286/mag-20171231.xml</link>
            <description>ERROR: Inapproprate use of commitments and contingencies within liabilities. Unable to impute.</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1230992/000117184318002286/mag-20171231.xml</guid>
         </item>
         <item>
            <id>0001495153</id>
            <title>MakeMyTrip Ltd</title>
            <link>http://www.sec.gov/Archives/edgar/data/1495153/000156459018015847/mmyt-20180331.xml</link>
            <description>CTE: This is a test error, contains ifrs-full:OtherIncome; should be SPEC1a</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1495153/000156459018015847/mmyt-20180331.xml</guid>
         </item>
         <item>
            <id>0001086888</id>
            <title>MANULIFE FINANCIAL CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1086888/000119312518034890/mfc-20171231.xml</link>
            <description>CFE: Issue with Participating policyholders equity as part of noncontrolling interest.</description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1086888/000119312518034890/mfc-20171231.xml</guid>
         </item>
         <item>
            <id>0001091223</id>
            <title>MATERIALISE NV</title>
            <link>http://www.sec.gov/Archives/edgar/data/1091223/000119312518178695/mtls-20171231.xml</link>
            <description>INVESTIGATE: Reports duplicate facts using the concept revenues, ifrs-full:Revenue[142,573,000] in disclosure, different number on IS.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1091223/000119312518178695/mtls-20171231.xml</guid>
         </item>
         <item>
            <id>0001121142</id>
            <title>Maxar Technologies Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1121142/000155837018002552/maxr-20171231.xml</link>
            <description>CFE: Inappropriate extension concept for income from equity method investments; maxr:EquityInLossFromJointVenturesNetOfTax; need new reporting style IEMIT.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1121142/000155837018002552/maxr-20171231.xml</guid>
         </item>
         <item>
            <id>0001566844</id>
            <title>MAZOR ROBOTICS LTD.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1566844/000117891318001361/mzor-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1566844/000117891318001361/mzor-20171231.xml</guid>
         </item>
         <item>
            <id>0001302362</id>
            <title>Mechel PAO</title>
            <link>http://www.sec.gov/Archives/edgar/data/1302362/000119312518108703/mtl-20171231.xml</link>
            <description>CFE: Used ifrs-full:OtherOperatingIncomeExpense WITHIN Operating expenses.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1302362/000119312518108703/mtl-20171231.xml</guid>
         </item>
         <item>
            <id>0001133519</id>
            <title>MEDICURE INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1133519/000127956918001086/mph-20171231.xml</link>
            <description>CFE: NOTE, commitments and contingencies on BS.  Issue with ifrs-full:IncreaseDecreaseThroughForeignExchangeFinancialAssets on CF.  Income tax facts do not reconcile.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1133519/000127956918001086/mph-20171231.xml</guid>
         </item>
         <item>
            <id>0001618500</id>
            <title>Medigus Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1618500/000121390018003304/mdgs-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1618500/000121390018003304/mdgs-20171231.xml</guid>
         </item>
         <item>
            <id>0001593984</id>
            <title>MediWound Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1593984/000117891318000887/mdwd-20171231.xml</link>
            <description>CFE: Issue related to ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1593984/000117891318000887/mdwd-20171231.xml</guid>
         </item>
         <item>
            <id>0001651311</id>
            <title>Merus N.V.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1651311/000119312518143856/mrus-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1651311/000119312518143856/mrus-20171231.xml</guid>
         </item>
         <item>
            <id>0000886977</id>
            <title>METHANEX CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/886977/000119312518072269/mx-20171231.xml</link>
            <description>CFE: Inappropriate use of ifrs-full:OperatingExpense on IS.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/886977/000119312518072269/mx-20171231.xml</guid>
         </item>
         <item>
            <id>0001061736</id>
            <title>MEXICAN ECONOMIC DEVELOPMENT INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1061736/000119312518129003/fmx-20171231.xml</link>
            <description>CTE: Income from equity method investments part of taxes, ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod.</description>
            <category>IFRS-BSC-ISFUNC8-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1061736/000119312518129003/fmx-20171231.xml</guid>
         </item>
         <item>
            <id>0000932782</id>
            <title>MEXICAN PETROLEUM</title>
            <link>http://www.sec.gov/Archives/edgar/data/932782/000119312518143901/ck0000932782-20171231.xml</link>
            <description>Issue related to imparement, cost of sales, ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/932782/000119312518143901/ck0000932782-20171231.xml</guid>
         </item>
         <item>
            <id>0000016859</id>
            <title>MFC BANCORP LTD.</title>
            <link>http://www.sec.gov/Archives/edgar/data/16859/000114420418026176/mfcb-20171231.xml</link>
            <description>CFE: Inappropriate use of ifrs-full:OperatingExpense.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/16859/000114420418026176/mfcb-20171231.xml</guid>
         </item>
         <item>
            <id>0001643918</id>
            <title>Midatech Pharma Plc</title>
            <link>http://www.sec.gov/Archives/edgar/data/1643918/000121465918002960/mtph-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1643918/000121465918002960/mtph-20171231.xml</guid>
         </item>
         <item>
            <id>0001020825</id>
            <title>MINCO GOLD CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1020825/000127956918000857/mghcf-20171231.xml</link>
            <description>ERROR: Inappropriate extension concept for revenues, mghcf:GainLossOnInvestment.</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1020825/000127956918000857/mghcf-20171231.xml</guid>
         </item>
         <item>
            <id>0001576914</id>
            <title>MiX Telematics Ltd</title>
            <link>http://www.sec.gov/Archives/edgar/data/1576914/000162828018008966/mixt-20180331.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1576914/000162828018008966/mixt-20180331.xml</guid>
         </item>
         <item>
            <id>0001115837</id>
            <title>MOBILE TELESYSTEMS PJSC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1115837/000104746918003281/mbt-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1115837/000104746918003281/mbt-20171231.xml</guid>
         </item>
         <item>
            <id>0001674657</id>
            <title>Motif Bio plc</title>
            <link>http://www.sec.gov/Archives/edgar/data/1674657/000110465918023117/mtfb-20171231.xml</link>
            <description></description>
            <category>IFRS-BS5-ISXXXXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1674657/000110465918023117/mtfb-20171231.xml</guid>
         </item>
         <item>
            <id>0001004530</id>
            <title>Mountain Province Diamonds Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1004530/000127956918000556/mpvd-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1004530/000127956918000556/mpvd-20171231.xml</guid>
         </item>
         <item>
            <id>0001707919</id>
            <title>NAKED BRAND GROUP Ltd</title>
            <link>http://www.sec.gov/Archives/edgar/data/1707919/000114420418036369/cik0001707919-20180131.xml</link>
            <description></description>
            <category>IFRS-BS5-ISFUNC8-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1707919/000114420418036369/cik0001707919-20180131.xml</guid>
         </item>
         <item>
            <id>0001643303</id>
            <title>Nano Dimension Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1643303/000121390018002983/nndm-20171231.xml</link>
            <description>CFE: Innapproprate concept for net cash flow from operating activities,  ifrs-full:CashFlowsFromUsedInOperations; inappropriate concept  ifrs-full:OtherOperatingIncomeExpense for operating income (loss).</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1643303/000121390018002983/nndm-20171231.xml</guid>
         </item>
         <item>
            <id>0001632496</id>
            <title>NANO-TEXTILE LTD.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1632496/000114420418030055/cik0001632496-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1632496/000114420418030055/cik0001632496-20171231.xml</guid>
         </item>
         <item>
            <id>0001004315</id>
            <title>NATIONAL GRID PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1004315/000100431518000038/nggtf-20180330.xml</link>
            <description></description>
            <category>IFRS-BS5-ISXXXXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1004315/000100431518000038/nggtf-20180330.xml</guid>
         </item>
         <item>
            <id>0001049659</id>
            <title>NATIONAL STEEL CO</title>
            <link>http://www.sec.gov/Archives/edgar/data/1049659/000129281418001943/sid-20171231.xml</link>
            <description>CFE: Line item profit from continuing operations entered as negative, should be positive.</description>
            <category>IFRS-BSC-ISFUNC8-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1049659/000129281418001943/sid-20171231.xml</guid>
         </item>
         <item>
            <id>0000702162</id>
            <title>NATIONAL WESTMINSTER BANK PLC /ENG/</title>
            <link>http://www.sec.gov/Archives/edgar/data/702162/000110465918021203/nwpc-20171231.xml</link>
            <description>CFE: Net cash flow from discontinued and continuing operations detail does not foot.</description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/702162/000110465918021203/nwpc-20171231.xml</guid>
         </item>
         <item>
            <id>0001399708</id>
            <title>Neovasc Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1399708/000104746918003806/nvcn-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:CashFlowsFromUsedInOperations to represent net cash flow from operating activities.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1399708/000104746918003806/nvcn-20171231.xml</guid>
         </item>
         <item>
            <id>0001401395</id>
            <title>Neptune Technologies &amp; Bioressources Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1401395/000156459018016387/nept-20180331.xml</link>
            <description>Lots of extension concepts.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1401395/000156459018016387/nept-20180331.xml</guid>
         </item>
         <item>
            <id>0001562767</id>
            <title>Netshoes (Cayman) Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1562767/000119312518100098/nets-20171231.xml</link>
            <description>CFE: Net income facts conflict</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1562767/000119312518100098/nets-20171231.xml</guid>
         </item>
         <item>
            <id>0000919991</id>
            <title>NEVSUN RESOURCES LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/919991/000147237518000033/nsu-20171231.xml</link>
            <description>CFE: Income statement facts do not reconcile.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/919991/000147237518000033/nsu-20171231.xml</guid>
         </item>
         <item>
            <id>0000800166</id>
            <title>New Gold Inc. /FI</title>
            <link>http://www.sec.gov/Archives/edgar/data/800166/000127956918000704/ngd-20171231.xml</link>
            <description>CFE: Inappropriate use of ifrs-full:NoncurrentAssets, contridicts balance sheet. Inappropriate use of concept ifrs-full:OperatingExpense relative to ifrs-full:GrossProfit</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/800166/000127956918000704/ngd-20171231.xml</guid>
         </item>
         <item>
            <id>0001713930</id>
            <title>Nexa Resources S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1713930/000110465918031781/nexa-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1713930/000110465918031781/nexa-20171231.xml</guid>
         </item>
         <item>
            <id>0001698535</id>
            <title>NexGen Energy Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1698535/000106299318001072/nxe-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1698535/000106299318001072/nxe-20171231.xml</guid>
         </item>
         <item>
            <id>0000924613</id>
            <title>NOKIA CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/924613/000155837018002320/nok-20171231.xml</link>
            <description>CFE: Used concept ifrs-full:CurrentAssets to represent current assets excluding held for sale.</description>
            <category>IFRS-BS4-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/924613/000155837018002320/nok-20171231.xml</guid>
         </item>
         <item>
            <id>0001651717</id>
            <title>Nomad Foods Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1651717/000165171718000011/nomd-20171231.xml</link>
            <description>FIX, SPEC6 with BS5 and CF2.</description>
            <category>IFRS-BS5-ISXXXXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1651717/000165171718000011/nomd-20171231.xml</guid>
         </item>
         <item>
            <id>0000877365</id>
            <title>Norbord Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/877365/000162828018001744/osb-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/877365/000162828018001744/osb-20171231.xml</guid>
         </item>
         <item>
            <id>0000795800</id>
            <title>North American Nickel Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/795800/000110465918028645/nanv-20171231.xml</link>
            <description>CTE: Unable to impute, too few line items.  IS3 or IS4</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/795800/000110465918028645/nanv-20171231.xml</guid>
         </item>
         <item>
            <id>0001164771</id>
            <title>NORTHERN DYNASTY MINERALS LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1164771/000149315218004214/ndm-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1164771/000149315218004214/ndm-20171231.xml</guid>
         </item>
         <item>
            <id>0001114448</id>
            <title>NOVARTIS AG</title>
            <link>http://www.sec.gov/Archives/edgar/data/1114448/000137036818000005/nvs-20171231.xml</link>
            <description>CTE: Issue related to putting Other income within gross profit.  This is certainly not a best practice, not sure if it is an error.</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1114448/000137036818000005/nvs-20171231.xml</guid>
         </item>
         <item>
            <id>0000353278</id>
            <title>NOVO NORDISK A S</title>
            <link>http://www.sec.gov/Archives/edgar/data/353278/000162828018001261/nvo-20171231.xml</link>
            <description>CFE: Required concept dei:EntityFilerCategory not found.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/353278/000162828018001261/nvo-20171231.xml</guid>
         </item>
         <item>
            <id>0001709626</id>
            <title>NUCANA PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1709626/000156459018006509/ncna-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1709626/000156459018006509/ncna-20171231.xml</guid>
         </item>
         <item>
            <id>0001018735</id>
            <title>NYMOX PHARMACEUTICAL CORPORATION</title>
            <link>http://www.sec.gov/Archives/edgar/data/1018735/000164033418000561/nymx-20171231.xml</link>
            <description>CFE: Uses concept ifrs-full:Liabilities to represent what should be total current liabilities.</description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1018735/000164033418000561/nymx-20171231.xml</guid>
         </item>
         <item>
            <id>0001685316</id>
            <title>OBSEVA SA</title>
            <link>http://www.sec.gov/Archives/edgar/data/1685316/000156459018005150/obsv-20171231.xml</link>
            <description>CFE: Inappropriate revenues concept, ifrs-full:OtherOperatingIncomeExpense</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1685316/000156459018005150/obsv-20171231.xml</guid>
         </item>
         <item>
            <id>0001334388</id>
            <title>OBSIDIAN ENERGY LTD.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1334388/000119312518073737/obe-20171231.xml</link>
            <description>CFE: Issue with using concept  ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss  to represent income tax expense (benefit)</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1334388/000119312518073737/obe-20171231.xml</guid>
         </item>
         <item>
            <id>0001129928</id>
            <title>ONCOLYTICS BIOTECH INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1129928/000112992818000028/oncyf-20171231.xml</link>
            <description>CFE: Inappropriate use of ifrs-full:CashFlowsFromUsedInOperations operating activities.</description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1129928/000112992818000028/oncyf-20171231.xml</guid>
         </item>
         <item>
            <id>0001038143</id>
            <title>ORANGE</title>
            <link>http://www.sec.gov/Archives/edgar/data/1038143/000110465918025968/oran-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:CurrentAssets to represent current assets excluding held for sale.  Not showing error because held for sale is ZERO.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1038143/000110465918025968/oran-20171231.xml</guid>
         </item>
         <item>
            <id>0001609804</id>
            <title>Orion Engineered Carbons S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1609804/000160980418000009/oec-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1609804/000160980418000009/oec-20171231.xml</guid>
         </item>
         <item>
            <id>0001627272</id>
            <title>Osisko Gold Royalties LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1627272/000106299318001395/or-20171231.xml</link>
            <description>CFE: Multile cost of revenues line items issue.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1627272/000106299318001395/or-20171231.xml</guid>
         </item>
         <item>
            <id>0001347557</id>
            <title>PACIFIC AIRPORT GROUP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1347557/000156459018008605/pac-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1347557/000156459018008605/pac-20171231.xml</guid>
         </item>
         <item>
            <id>0001319150</id>
            <title>Pacific Booker Minerals Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1319150/000121716018000089/pbmlf-20180131.xml</link>
            <description>CFE: Inappropriate use of the concept ifrs-full:ProfitLossFromContinuingOperations to represent loss from operations.  That is an AFTER TAX concept, used BEFORE TAX.</description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1319150/000121716018000089/pbmlf-20180131.xml</guid>
         </item>
         <item>
            <id>0001712807</id>
            <title>PAGSEGURO DIGITAL LTD.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1712807/000119312518152723/pags-20171231.xml</link>
            <description>CFE: Fact ifrs-full:ExpenseByNature contridicts IS.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1712807/000119312518152723/pags-20171231.xml</guid>
         </item>
         <item>
            <id>0001469395</id>
            <title>Pampa Energy Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1469395/000129281418001932/pam-20171231.xml</link>
            <description>CFE: Inappropriate representation of held for sale and current assets on BS.</description>
            <category>IFRS-BS4-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1469395/000129281418001932/pam-20171231.xml</guid>
         </item>
         <item>
            <id>0000771992</id>
            <title>PAN AMERICAN SILVER CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/771992/000077199218000013/paas-20171231.xml</link>
            <description>INFO: Excellent example, world view, best practice</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/771992/000077199218000013/paas-20171231.xml</guid>
         </item>
         <item>
            <id>0001096691</id>
            <title>PARTNER COMMUNICATIONS CO LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1096691/000117891318001012/ptnr-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1096691/000117891318001012/ptnr-20171231.xml</guid>
         </item>
         <item>
            <id>0000938323</id>
            <title>PEARSON PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/938323/000119312518106891/pso-20171231.xml</link>
            <description>CFE: Inappropriate extension concepts for held for sale assets, pso:AssetsHeldForSale and pso:LiabilitiesHeldForSale</description>
            <category>IFRS-BS4-ISFUNC7-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/938323/000119312518106891/pso-20171231.xml</guid>
         </item>
         <item>
            <id>0001546066</id>
            <title>Pembina Pipeline Corp</title>
            <link>http://www.sec.gov/Archives/edgar/data/1546066/000127956918000323/pba-20171231.xml</link>
            <description>CFE: Use of concept [ifrs-full:OperatingExpenseExcludingCostOfSales contridicts IS</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1546066/000127956918000323/pba-20171231.xml</guid>
         </item>
         <item>
            <id>0001088166</id>
            <title>PENGROWTH ENERGY Corp</title>
            <link>http://www.sec.gov/Archives/edgar/data/1088166/000108816618000004/pgh-20171231.xml</link>
            <description>CFE: Inappropriate use of ifrs-full:OperatingExpense and ifrs-full:ExpenseByNature</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1088166/000108816618000004/pgh-20171231.xml</guid>
         </item>
         <item>
            <id>0001001807</id>
            <title>PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK</title>
            <link>http://www.sec.gov/Archives/edgar/data/1001807/000100180718000029/tlk-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1001807/000100180718000029/tlk-20171231.xml</guid>
         </item>
         <item>
            <id>0001119639</id>
            <title>PETROBRAS - PETROLEO BRASILEIRO SA</title>
            <link>http://www.sec.gov/Archives/edgar/data/1119639/000119312518120259/pbr-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1119639/000119312518120259/pbr-20171231.xml</guid>
         </item>
         <item>
            <id>0001108329</id>
            <title>PETROCHINA CO LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1108329/000119312518137017/ptr-20171231.xml</link>
            <description>CFE: Uses the concept ifrs-full:EquityAndLiabilities to represent Total Equity and noncurrent liabilities.  Inappropriate use of ifrs-full:ExpensesByNature on IS.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1108329/000119312518137017/ptr-20171231.xml</guid>
         </item>
         <item>
            <id>0000078150</id>
            <title>PLDT Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/78150/000156459018007647/phi-20171231.xml</link>
            <description>Uses ifrs-full:ExpenseByNature.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/78150/000156459018007647/phi-20171231.xml</guid>
         </item>
         <item>
            <id>0001437424</id>
            <title>POET TECHNOLOGIES INC.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1437424/000117184318004083/ptk-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1437424/000117184318004083/ptk-20171231.xml</guid>
         </item>
         <item>
            <id>0001204413</id>
            <title>POINTS INTERNATIONAL LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1204413/000106299318001135/pts-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1204413/000106299318001135/pts-20171231.xml</guid>
         </item>
         <item>
            <id>0000866028</id>
            <title>POLYMET MINING CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/866028/000115752318000774/plm-20171231.xml</link>
            <description>CFE: Inappropriate use of ifrs-full:OtherExpenseByNature to represent a total of expenses. No revenues.</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/866028/000115752318000774/plm-20171231.xml</guid>
         </item>
         <item>
            <id>0000889132</id>
            <title>POSCO</title>
            <link>http://www.sec.gov/Archives/edgar/data/889132/000119312518136684/pkx-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/889132/000119312518136684/pkx-20171231.xml</guid>
         </item>
         <item>
            <id>0000855931</id>
            <title>POTASH CORP OF SASKATCHEWAN INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/855931/000119312518058388/pot-20171231.xml</link>
            <description>CFE: Classic accounting error related to cost of sales.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/855931/000119312518058388/pot-20171231.xml</guid>
         </item>
         <item>
            <id>0001013605</id>
            <title>PRECISION DRILLING CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1013605/000095012318002938/pds-20171231.xml</link>
            <description>CFE:  ifrs-full:OperatingExpense used inappropriately</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1013605/000095012318002938/pds-20171231.xml</guid>
         </item>
         <item>
            <id>0001508844</id>
            <title>Pretium Resources Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1508844/000110465918021321/pvg-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1508844/000110465918021321/pvg-20171231.xml</guid>
         </item>
         <item>
            <id>0001485922</id>
            <title>Prime Acquisition Corp.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1485922/000168316818001159/pacqf-20171231.xml</link>
            <description>CFE: net cash flow total, continuing, discontinued do not reconcile; needs to be CF2.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1485922/000168316818001159/pacqf-20171231.xml</guid>
         </item>
         <item>
            <id>0001455886</id>
            <title>PRIMERO MINING CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1455886/000106299318002305/ppp-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1455886/000106299318002305/ppp-20171231.xml</guid>
         </item>
         <item>
            <id>0001612940</id>
            <title>ProQR Therapeutics N.V.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1612940/000155837018002577/prqr-20171231.xml</link>
            <description>INFO: Questionable use of concept ifrs-full:OtherIncome</description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1612940/000155837018002577/prqr-20171231.xml</guid>
         </item>
         <item>
            <id>0001116578</id>
            <title>PRUDENTIAL PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1116578/000104746918002250/puk-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1116578/000104746918002250/puk-20171231.xml</guid>
         </item>
         <item>
            <id>0001561566</id>
            <title>QIWI PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1561566/000119312518111633/qiwi-20171231.xml</link>
            <description>CFE: Inappropriate extension concept, qiwi:AssetsOfDisposalGroupClassifiedAsHeldForSale</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1561566/000119312518111633/qiwi-20171231.xml</guid>
         </item>
         <item>
            <id>0001339688</id>
            <title>QUATERRA RESOURCES INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1339688/000106299318001416/qtrrf-20171231.xml</link>
            <description>IS3 or IS4; inappropriate use of ifrs-full:ExpenseByNature. Questionable use of concept ifrs-full:OtherGainsLosses as total of other items.</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1339688/000106299318001416/qtrrf-20171231.xml</guid>
         </item>
         <item>
            <id>0001156831</id>
            <title>QUEBECOR MEDIA INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1156831/000110465918020431/qbmi-20171231.xml</link>
            <description>CFE: Breakdown of comprehensive income parent/noncontrolling does not foot.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1156831/000110465918020431/qbmi-20171231.xml</guid>
         </item>
         <item>
            <id>0001175580</id>
            <title>RANDGOLD RESOURCES LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1175580/000114420418017952/gold-20171231.xml</link>
            <description>CFE: Inappropriate extension concept gold:TotalIncome.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1175580/000114420418017952/gold-20171231.xml</guid>
         </item>
         <item>
            <id>0001553846</id>
            <title>RedHill Biopharma Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1553846/000155837018000892/rdhl-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1553846/000155837018000892/rdhl-20171231.xml</guid>
         </item>
         <item>
            <id>0000929869</id>
            <title>RELX PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/929869/000119312518053616/rel-20171231.xml</link>
            <description></description>
            <category>IFRS-BS5-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/929869/000119312518053616/rel-20171231.xml</guid>
         </item>
         <item>
            <id>0001205059</id>
            <title>REPLICEL LIFE SCIENCES INC.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1205059/000106299318002112/repcf-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1205059/000106299318002112/repcf-20171231.xml</guid>
         </item>
         <item>
            <id>0001527508</id>
            <title>Reynolds Group Holdings Ltd</title>
            <link>http://www.sec.gov/Archives/edgar/data/1527508/000162828018001644/rghl-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1527508/000162828018001644/rghl-20171231.xml</guid>
         </item>
         <item>
            <id>0000863064</id>
            <title>Rio Tinto plc</title>
            <link>http://www.sec.gov/Archives/edgar/data/863064/000156459018007060/rio-20171231.xml</link>
            <description>CFE: Assets and liabilities do not foot.</description>
            <category>IFRS-BS5-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/863064/000156459018007060/rio-20171231.xml</guid>
         </item>
         <item>
            <id>0000733099</id>
            <title>ROGERS COMMUNICATIONS INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/733099/000073309918000006/rci-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/733099/000073309918000006/rci-20171231.xml</guid>
         </item>
         <item>
            <id>0000844150</id>
            <title>ROYAL BANK OF SCOTLAND GROUP PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/844150/000110465918021202/rbs-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/844150/000110465918021202/rbs-20171231.xml</guid>
         </item>
         <item>
            <id>0001306965</id>
            <title>ROYAL DUTCH SHELL PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1306965/000156459018005735/rdsa-20171231.xml</link>
            <description>CFE: Inappropriate use of concept, ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges to represent effect of exchange gains. Reversed polarity of comprehensive income attributable to noncontrolling interest.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1306965/000156459018005735/rdsa-20171231.xml</guid>
         </item>
         <item>
            <id>0001434614</id>
            <title>SANDSTORM GOLD LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1434614/000127956918000626/sand-20171231.xml</link>
            <description>CTE: Current liabilities not explicitly reported; WORLDVIEW, cost of revenues good example.</description>
            <category>IFRS-BSC-ISFUNC8-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1434614/000127956918000626/sand-20171231.xml</guid>
         </item>
         <item>
            <id>0001121404</id>
            <title>Sanofi</title>
            <link>http://www.sec.gov/Archives/edgar/data/1121404/000119312518084834/sny-20171231.xml</link>
            <description>CTE: Fix, SPEC6 plus ifrs-full:OtherRevenue? See Novartas also; cash flow statement does not foot, issue with extension concept sny:CashInflowsFromExchangeOfBusinessInvestingActivities. IEMIT.</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1121404/000119312518084834/sny-20171231.xml</guid>
         </item>
         <item>
            <id>0001649373</id>
            <title>SANTANDER UK GROUP HOLDINGS PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1649373/000119312518100869/ck0001649373-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1649373/000119312518100869/ck0001649373-20171231.xml</guid>
         </item>
         <item>
            <id>0001087711</id>
            <title>Santander UK plc</title>
            <link>http://www.sec.gov/Archives/edgar/data/1087711/000119312518108219/ck0001087711-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1087711/000119312518108219/ck0001087711-20171231.xml</guid>
         </item>
         <item>
            <id>0001000184</id>
            <title>SAP SE</title>
            <link>http://www.sec.gov/Archives/edgar/data/1000184/000110465918013050/sap-20171231.xml</link>
            <description>CFE: Income statement does not foot.  Check more closely. Two rounding errors on BS.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1000184/000110465918013050/sap-20171231.xml</guid>
         </item>
         <item>
            <id>0001483934</id>
            <title>Scorpio Tankers Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1483934/000148393418000015/stng-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1483934/000148393418000015/stng-20171231.xml</guid>
         </item>
         <item>
            <id>0001231346</id>
            <title>SEABRIDGE GOLD INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1231346/000119380518000434/sa-20171231.xml</link>
            <description>FIX, Revenues not reported, no total for expenses.</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1231346/000119380518000434/sa-20171231.xml</guid>
         </item>
         <item>
            <id>0001267482</id>
            <title>SEMICONDUCTOR MANUFACTURING INTERNATIONAL CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1267482/000155837018003380/smi-20171231.xml</link>
            <description>CFE: Issue, Perpetual assets smi:IfrsConvertibleSubordinatedDebt included with noncontrolling interest.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1267482/000155837018003380/smi-20171231.xml</guid>
         </item>
         <item>
            <id>0001383395</id>
            <title>SEQUANS COMMUNICATIONS</title>
            <link>http://www.sec.gov/Archives/edgar/data/1383395/000138339518000015/sqns-20171231.xml</link>
            <description>Excellent!</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1383395/000138339518000015/sqns-20171231.xml</guid>
         </item>
         <item>
            <id>0001263043</id>
            <title>SHINHAN FINANCIAL GROUP CO LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1263043/000119312518141173/shg-20171231.xml</link>
            <description>Uses unclassified balance sheet</description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1263043/000119312518141173/shg-20171231.xml</guid>
         </item>
         <item>
            <id>0001561694</id>
            <title>Sibanye Gold Ltd</title>
            <link>http://www.sec.gov/Archives/edgar/data/1561694/000155837018003408/sbgl-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1561694/000155837018003408/sbgl-20171231.xml</guid>
         </item>
         <item>
            <id>0001705259</id>
            <title>Sierra Metals Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1705259/000127956918000643/smt-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1705259/000127956918000643/smt-20171231.xml</guid>
         </item>
         <item>
            <id>0001094324</id>
            <title>SIFY TECHNOLOGIES LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1094324/000157587218000115/sify-20180331.xml</link>
            <description>INFO: Uses ifrs-full:OtherOperatingIncomeExpense to report other operating income as contrast to ifrs-full:OtherIncome.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1094324/000157587218000115/sify-20180331.xml</guid>
         </item>
         <item>
            <id>0001111759</id>
            <title>SILICONWARE PRECISION INDUSTRIES CO LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1111759/000119312518096596/spil-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC7-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1111759/000119312518096596/spil-20171231.xml</guid>
         </item>
         <item>
            <id>0001340677</id>
            <title>SILVERCORP METALS INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1340677/000117625618000115/svm-20180331.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1340677/000117625618000115/svm-20180331.xml</guid>
         </item>
         <item>
            <id>0000908732</id>
            <title>SINOPEC SHANGHAI PETROCHEMICAL CO LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/908732/000119312518138156/shi-20171231.xml</link>
            <description>CFE: Issue reated to use of concepts ifrs-full:Revenues and shi:NetSales.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/908732/000119312518138156/shi-20171231.xml</guid>
         </item>
         <item>
            <id>0001015650</id>
            <title>SK TELECOM CO LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1015650/000119312518151612/skm-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1015650/000119312518151612/skm-20171231.xml</guid>
         </item>
         <item>
            <id>0001594124</id>
            <title>Sky Solar Holdings, Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1594124/000110465918027856/skys-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1594124/000110465918027856/skys-20171231.xml</guid>
         </item>
         <item>
            <id>0000845982</id>
            <title>SMITH &amp; NEPHEW PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/845982/000155837018001490/snn-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/845982/000155837018001490/snn-20171231.xml</guid>
         </item>
         <item>
            <id>0001613092</id>
            <title>Snipp Interactive Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1613092/000121716018000074/snip-20171231.xml</link>
            <description>Strange rendering issue, BS impute issue with current liabilities, CF issue</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1613092/000121716018000074/snip-20171231.xml</guid>
         </item>
         <item>
            <id>0001502916</id>
            <title>SodaStream International Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1502916/000155837018002311/soda-20171231.xml</link>
            <description>Excellent!</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1502916/000155837018002311/soda-20171231.xml</guid>
         </item>
         <item>
            <id>0001123452</id>
            <title>SOUTHEAST AIRPORT GROUP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1123452/000110465918028699/asurb-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:CashFlowsFromUsedInOperations to represent net cash flow from operating activities. Inappropriate use of ifrs-full:OperatingExpense.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1123452/000110465918028699/asurb-20171231.xml</guid>
         </item>
         <item>
            <id>0001705338</id>
            <title>Spark Networks SE</title>
            <link>http://www.sec.gov/Archives/edgar/data/1705338/000114420418030818/lov-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1705338/000114420418030818/lov-20171231.xml</guid>
         </item>
         <item>
            <id>0000921638</id>
            <title>SSR MINING INC.</title>
            <link>http://www.sec.gov/Archives/edgar/data/921638/000092163818000026/ssrm-20171231.xml</link>
            <description>CFE: Use of concept ifrs-full:NoncurrentAssets contridicts BS. Use of concept [ifrs-full:ProfitLossFromContinuingOperations contridicts IS.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/921638/000092163818000026/ssrm-20171231.xml</guid>
         </item>
         <item>
            <id>0001131383</id>
            <title>STANTEC INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1131383/000119312518053062/stn-20171231.xml</link>
            <description>CFE: Use of the concept ifrs-full:NoncurrentAssets in a disclosure contridicts BS.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1131383/000119312518053062/stn-20171231.xml</guid>
         </item>
         <item>
            <id>0001635327</id>
            <title>Stars Group Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1635327/000156459018005535/tsg-20171231.xml</link>
            <description>FIX: IS3</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1635327/000156459018005535/tsg-20171231.xml</guid>
         </item>
         <item>
            <id>0001140625</id>
            <title>Statoil ASA</title>
            <link>http://www.sec.gov/Archives/edgar/data/1140625/000114062518000007/sto-20171231.xml</link>
            <description>Excellent!</description>
            <category>IFRS-BS4-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1140625/000114062518000007/sto-20171231.xml</guid>
         </item>
         <item>
            <id>0001022837</id>
            <title>SUMITOMO MITSUI FINANCIAL GROUP, INC.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1022837/000119312518206518/smfg-20180331.xml</link>
            <description>CFE: Issue related to adding additional line item to equity breakdown, smfg:EquityAttributableToOtherEquityInstrumentsHolders.</description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1022837/000119312518206518/smfg-20180331.xml</guid>
         </item>
         <item>
            <id>0001599298</id>
            <title>Summit Therapeutics plc</title>
            <link>http://www.sec.gov/Archives/edgar/data/1599298/000162828018004229/smmt-20180131.xml</link>
            <description>INFO: Uses ifrs-full:NetAssetsLiabilities</description>
            <category>IFRS-BS5-ISXXXXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1599298/000162828018004229/smmt-20180131.xml</guid>
         </item>
         <item>
            <id>0001097362</id>
            <title>SUN LIFE FINANCIAL INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1097362/000119312518047494/slf-20171231.xml</link>
            <description>CFE: Explicity reported ifrs-full:NoncontrollingInterests with ZERO balance; participating securities conflicts with noncontrolling interest; Insurance based revenues</description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1097362/000119312518047494/slf-20171231.xml</guid>
         </item>
         <item>
            <id>0000311337</id>
            <title>SUNCOR ENERGY INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/311337/000104746918001219/su-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:CashFlowsFromUsedInOperations to represent net cash flow from operating activities.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/311337/000104746918001219/su-20171231.xml</guid>
         </item>
         <item>
            <id>0001326089</id>
            <title>Sundance Energy Australia Ltd</title>
            <link>http://www.sec.gov/Archives/edgar/data/1326089/000155837018003578/snde-20171231.xml</link>
            <description>ifrs-full:NetAssetsLiabilities</description>
            <category>IFRS-BS5-ISXXXXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1326089/000155837018003578/snde-20171231.xml</guid>
         </item>
         <item>
            <id>0000352960</id>
            <title>SWEDISH EXPORT CREDIT CORP /SWED/</title>
            <link>http://www.sec.gov/Archives/edgar/data/352960/000110465918012133/sek-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/352960/000110465918012133/sek-20171231.xml</guid>
         </item>
         <item>
            <id>0001510400</id>
            <title>Tahoe Resources Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1510400/000151040018000003/taho-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1510400/000151040018000003/taho-20171231.xml</guid>
         </item>
         <item>
            <id>0001046179</id>
            <title>TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1046179/000119312518121866/tsm-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1046179/000119312518121866/tsm-20171231.xml</guid>
         </item>
         <item>
            <id>0001668105</id>
            <title>Talend SA</title>
            <link>http://www.sec.gov/Archives/edgar/data/1668105/000166810518000005/tlnd-20171231.xml</link>
            <description>Excellent!</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1668105/000166810518000005/tlnd-20171231.xml</guid>
         </item>
         <item>
            <id>0000878518</id>
            <title>TASEKO MINES LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/878518/000119312518101899/tgb-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/878518/000119312518101899/tgb-20171231.xml</guid>
         </item>
         <item>
            <id>0000886986</id>
            <title>TECK RESOURCES LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/886986/000119312518064855/teck-20171231.xml</link>
            <description>CFE: Inappropriate concept for net cash flow from operating activities, ifrs-full:CashFlowsFromUsedInOperations.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/886986/000119312518064855/teck-20171231.xml</guid>
         </item>
         <item>
            <id>0000932470</id>
            <title>TELECOM ARGENTINA SA</title>
            <link>http://www.sec.gov/Archives/edgar/data/932470/000110465918025642/teo-20171231.xml</link>
            <description>FIX, issue with ifrs-full:RevenueAndOperatingIncome</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/932470/000110465918025642/teo-20171231.xml</guid>
         </item>
         <item>
            <id>0001066119</id>
            <title>TELEFONICA BRASIL S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1066119/000129281418000755/viv-20171231.xml</link>
            <description>CFE: Used concept ifrs-full:OperatingExpense in disclosure which contridicts income statement.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1066119/000129281418000755/viv-20171231.xml</guid>
         </item>
         <item>
            <id>0000814052</id>
            <title>TELEFONICA S A</title>
            <link>http://www.sec.gov/Archives/edgar/data/814052/000081405218000019/tef-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/814052/000081405218000019/tef-20171231.xml</guid>
         </item>
         <item>
            <id>0001465191</id>
            <title>Telesat Canada</title>
            <link>http://www.sec.gov/Archives/edgar/data/1465191/000161577418001535/telesat-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1465191/000161577418001535/telesat-20171231.xml</guid>
         </item>
         <item>
            <id>0000868675</id>
            <title>TELUS CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/868675/000110465918007662/tu-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/868675/000110465918007662/tu-20171231.xml</guid>
         </item>
         <item>
            <id>0001190723</id>
            <title>Tenaris SA</title>
            <link>http://www.sec.gov/Archives/edgar/data/1190723/000117184318003182/ts-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1190723/000117184318003182/ts-20171231.xml</guid>
         </item>
         <item>
            <id>0001342874</id>
            <title>TERNIUM S.A..</title>
            <link>http://www.sec.gov/Archives/edgar/data/1342874/000134287418000009/tx-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1342874/000134287418000009/tx-20171231.xml</guid>
         </item>
         <item>
            <id>0001611746</id>
            <title>Therapix Biosciences Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1611746/000121390018005176/trpx-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges.  Uses ifrs-full:OtherOperatingIncomeExpense on IS, new reporting style.</description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1611746/000121390018005176/trpx-20171231.xml</guid>
         </item>
         <item>
            <id>0001075124</id>
            <title>THOMSON REUTERS CORP /CAN/</title>
            <link>http://www.sec.gov/Archives/edgar/data/1075124/000119312518085922/tri-20171231.xml</link>
            <description>CFE: Inappropriate use of concept ifrs-full:OperatingExpense</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1075124/000119312518085922/tri-20171231.xml</guid>
         </item>
         <item>
            <id>0001581987</id>
            <title>TiGenix NV</title>
            <link>http://www.sec.gov/Archives/edgar/data/1581987/000110465918032350/tig-20171231.xml</link>
            <description>Uses ifrs-full:RevenueAndOperatingIncome</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1581987/000110465918032350/tig-20171231.xml</guid>
         </item>
         <item>
            <id>0001066116</id>
            <title>TIM PARTICIPACOES SA</title>
            <link>http://www.sec.gov/Archives/edgar/data/1066116/000129281418001595/tsu-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1066116/000129281418001595/tsu-20171231.xml</guid>
         </item>
         <item>
            <id>0000948642</id>
            <title>TIM S.p.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/948642/000119312518126454/ti-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/948642/000119312518126454/ti-20171231.xml</guid>
         </item>
         <item>
            <id>0001655891</id>
            <title>TORM plc</title>
            <link>http://www.sec.gov/Archives/edgar/data/1655891/000091957418002899/trmd-20171231.xml</link>
            <description>CFE: Inappropriate use of ifrs-full:OperatingExpense.</description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1655891/000091957418002899/trmd-20171231.xml</guid>
         </item>
         <item>
            <id>0000879764</id>
            <title>TOTAL S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/879764/000130817918000062/tot-20171231.xml</link>
            <description>Odd income statement, extension concept tot:CostOfDebtNet.  Excellent example of excise tax and total revenue.</description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/879764/000130817918000062/tot-20171231.xml</guid>
         </item>
         <item>
            <id>0001144800</id>
            <title>TransAlta Corporation</title>
            <link>http://www.sec.gov/Archives/edgar/data/1144800/000110465918014379/tac-20171231.xml</link>
            <description>CFE: Use of concept ifrs-full:Liabilities contridicts BS. Inappropriate use of dimensions BS; BS does not foot.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1144800/000110465918014379/tac-20171231.xml</guid>
         </item>
         <item>
            <id>0000736744</id>
            <title>TRANSGLOBE ENERGY CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/736744/000073674418000012/tga-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/736744/000073674418000012/tga-20171231.xml</guid>
         </item>
         <item>
            <id>0001616212</id>
            <title>Trillium Therapeutics Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1616212/000106299318001503/tril-20171231.xml</link>
            <description>FIX: IS3 or IS4</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1616212/000106299318001503/tril-20171231.xml</guid>
         </item>
         <item>
            <id>0000888721</id>
            <title>TRINITY BIOTECH PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/888721/000117891318001216/trib-20171231.xml</link>
            <description>CFE: Net income facts do not reconcile. Accounting error.  Inappropriate use of ifrs-full:ProfitLoss relative to income from discontinued operations.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/888721/000117891318001216/trib-20171231.xml</guid>
         </item>
         <item>
            <id>0001071321</id>
            <title>TURKCELL ILETISIM HIZMETLERI A S</title>
            <link>http://www.sec.gov/Archives/edgar/data/1071321/000119312518092288/tkc-20171231.xml</link>
            <description>CFE: Issues with revenues, tkc:RevenueIncludingRevenueFromRenderingOfFinancialServices is total</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1071321/000119312518092288/tkc-20171231.xml</guid>
         </item>
         <item>
            <id>0001158041</id>
            <title>TURQUOISE HILL RESOURCES LTD.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1158041/000119312518084208/trq-20171231.xml</link>
            <description>CFE: Inappropriate extension concept, trq:IncomeLossBeforeFinanceItemsAndTaxes</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1158041/000119312518084208/trq-20171231.xml</guid>
         </item>
         <item>
            <id>0001610520</id>
            <title>UBS Group AG</title>
            <link>http://www.sec.gov/Archives/edgar/data/1610520/000161052018000019/ubs-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1610520/000161052018000019/ubs-20171231.xml</guid>
         </item>
         <item>
            <id>0001094972</id>
            <title>ULTRAPAR HOLDINGS INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1094972/000119312518152913/ugp-20171231.xml</link>
            <description>CFE: Inappropriate income tax expense concept, ifrs-full:IncomeTaxExpenseContinuingOperations</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1094972/000119312518152913/ugp-20171231.xml</guid>
         </item>
         <item>
            <id>0000110390</id>
            <title>UNILEVER N V</title>
            <link>http://www.sec.gov/Archives/edgar/data/110390/000119312518074742/un-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/110390/000119312518074742/un-20171231.xml</guid>
         </item>
         <item>
            <id>0000217410</id>
            <title>UNILEVER PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/217410/000119312518074695/ul-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/217410/000119312518074695/ul-20171231.xml</guid>
         </item>
         <item>
            <id>0000888746</id>
            <title>UNITED BREWERIES CO INC</title>
            <link>http://www.sec.gov/Archives/edgar/data/888746/000129281418001412/ccu-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/888746/000129281418001412/ccu-20171231.xml</guid>
         </item>
         <item>
            <id>0001033767</id>
            <title>UNITED MICROELECTRONICS CORP</title>
            <link>http://www.sec.gov/Archives/edgar/data/1033767/000119312518132616/umc-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC7-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1033767/000119312518132616/umc-20171231.xml</guid>
         </item>
         <item>
            <id>0000917851</id>
            <title>Vale S.A.</title>
            <link>http://www.sec.gov/Archives/edgar/data/917851/000104746918002777/vale-20171231.xml</link>
            <description>CFE: Issue including ifrs-full:OtherOperatingIncomeExpense within operating expenses, IS. FIX, issue with discontinued operations CF, ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations</description>
            <category>IFRS-BSC-ISFUNC7-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/917851/000104746918002777/vale-20171231.xml</guid>
         </item>
         <item>
            <id>0001355736</id>
            <title>Vanc Pharmaceuticals Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1355736/000105291818000227/vanc-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC8-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1355736/000105291818000227/vanc-20171231.xml</guid>
         </item>
         <item>
            <id>0001603207</id>
            <title>Vascular Biogenics Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1603207/000149315218003377/vblt-20171231.xml</link>
            <description>CFE: Inappropriate concept ifrs-full:MiscellaneousOtherOperatingIncome used to represent operating income (loss); other issues.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1603207/000149315218003377/vblt-20171231.xml</guid>
         </item>
         <item>
            <id>0001468091</id>
            <title>VEON Ltd.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1468091/000104746918001668/veon-20171231.xml</link>
            <description>CFE: Inappropriate use of ifrs-full:OperatingExpense on IS.</description>
            <category>IFRS-BS4-ISNATU1-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1468091/000104746918001668/veon-20171231.xml</guid>
         </item>
         <item>
            <id>0001293135</id>
            <title>VERMILION ENERGY INC.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1293135/000127956918000371/vet-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1293135/000127956918000371/vet-20171231.xml</guid>
         </item>
         <item>
            <id>0001657312</id>
            <title>Verona Pharma PLC</title>
            <link>http://www.sec.gov/Archives/edgar/data/1657312/000165731218000006/vrna-20171230.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1657312/000165731218000006/vrna-20171230.xml</guid>
         </item>
         <item>
            <id>0000890746</id>
            <title>VIDEOTRON LTEE</title>
            <link>http://www.sec.gov/Archives/edgar/data/890746/000110465918020432/vi-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/890746/000110465918020432/vi-20171231.xml</guid>
         </item>
         <item>
            <id>0000839923</id>
            <title>VODAFONE GROUP PUBLIC LTD CO</title>
            <link>http://www.sec.gov/Archives/edgar/data/839923/000110465918039071/vod-20180331.xml</link>
            <description>CFE: Used concept ifrs-full:CurrentAssets to represent current assets excluding held for sale; CF issues, investigate</description>
            <category>IFRS-BS4-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/839923/000110465918039071/vod-20180331.xml</guid>
         </item>
         <item>
            <id>0001582581</id>
            <title>voxeljet AG</title>
            <link>http://www.sec.gov/Archives/edgar/data/1582581/000155837018002561/vjet-20171231.xml</link>
            <description>CFE: Error, used concept ifrs-full:CashFlowsFromUsedInOperations to represent net cash flows from operating activities.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1582581/000155837018002561/vjet-20171231.xml</guid>
         </item>
         <item>
            <id>0001364125</id>
            <title>Western Copper &amp; Gold Corp</title>
            <link>http://www.sec.gov/Archives/edgar/data/1364125/000106299318001314/wrn-20171231.xml</link>
            <description>FIX: Minimal facts, cannot impute; IS3 or IS4</description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1364125/000106299318001314/wrn-20171231.xml</guid>
         </item>
         <item>
            <id>0001323404</id>
            <title>WHEATON PRECIOUS METALS CORP.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1323404/000119312518102198/wpm-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC8-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1323404/000119312518102198/wpm-20171231.xml</guid>
         </item>
         <item>
            <id>0001123799</id>
            <title>WIPRO LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1123799/000119312518206741/wit-20180331.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1123799/000119312518206741/wit-20180331.xml</guid>
         </item>
         <item>
            <id>0001356570</id>
            <title>WNS (HOLDINGS) LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1356570/000119312518165444/wns-20180331.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1356570/000119312518165444/wns-20180331.xml</guid>
         </item>
         <item>
            <id>0001264136</id>
            <title>Woori Bank</title>
            <link>http://www.sec.gov/Archives/edgar/data/1264136/000119312518141139/wf-20171231.xml</link>
            <description></description>
            <category>IFRS-BSU-ISFINXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1264136/000119312518141139/wf-20171231.xml</guid>
         </item>
         <item>
            <id>0000806968</id>
            <title>WPP plc</title>
            <link>http://www.sec.gov/Archives/edgar/data/806968/000119312518141442/wpp-20171231.xml</link>
            <description></description>
            <category>IFRS-BS5-ISXXXXX-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/806968/000119312518141442/wpp-20171231.xml</guid>
         </item>
         <item>
            <id>0001126932</id>
            <title>XIANA MINING INC.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1126932/000143774918005385/xiav-20180131.xml</link>
            <description></description>
            <category>IFRS-BSC-ISXXXXX-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1126932/000143774918005385/xiav-20180131.xml</guid>
         </item>
         <item>
            <id>0001023549</id>
            <title>XTL BIOPHARMACEUTICALS LTD</title>
            <link>http://www.sec.gov/Archives/edgar/data/1023549/000121390018003028/xtlb-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISFUNC9-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1023549/000121390018003028/xtlb-20171231.xml</guid>
         </item>
         <item>
            <id>0001264089</id>
            <title>Yamana Gold Inc.</title>
            <link>http://www.sec.gov/Archives/edgar/data/1264089/000126408918000005/auy-20171231.xml</link>
            <description>CFE: Use of concept ifrs-full:NoncurrentAssets in disclosure contradicts BS.</description>
            <category>IFRS-BSC-ISFUNC8-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1264089/000126408918000005/auy-20171231.xml</guid>
         </item>
         <item>
            <id>0000904851</id>
            <title>YPF SOCIEDAD ANONIMA</title>
            <link>http://www.sec.gov/Archives/edgar/data/904851/000119312518127245/ypf-20171231.xml</link>
            <description>CTE: Assets held for sale on cash flow statement, ypf:ReclassificationOfAssetsHeldForDisposal.</description>
            <category>IFRS-BSC-ISFUNC6-SCI1-CF1</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/904851/000119312518127245/ypf-20171231.xml</guid>
         </item>
         <item>
            <id>0001674988</id>
            <title>Zealand Pharma A/S</title>
            <link>http://www.sec.gov/Archives/edgar/data/1674988/000110465918015576/zeal-20171231.xml</link>
            <description></description>
            <category>IFRS-BSC-ISNATU1-SCI1-CF2</category>
            <pubDate>Thu, 2 Aug 2018 16:14:40 GMT</pubDate>
            <guid>http://www.sec.gov/Archives/edgar/data/1674988/000110465918015576/zeal-20171231.xml</guid>
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