Filer label: Assets

Documentation: An asset is a present economic resource controlled by the entity as a result of past events.

References:

Publisher	Reference Name	Reference Information
IFRS Foundation	Conceptual Framework for Financial Reporting	Paragraph: 4.3 URIDate: 2019-10-22 URI: https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/ Number:

Name: core:Assets

Filer label: Contributions from Holders of Equity Claims

Documentation: It follows from these definitions of income and expenses that contributions from holders of equity claims are not income, and distributions to holders of equity claims are not expenses.

References:

Publisher	Reference Name	Reference Information
IFRS Foundation	Conceptual Framework for Financial Reporting	Chapter: Paragraph: 4.70 URIDate: 2019-10-22 URI: https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/ Section: Subparagraph: Number:

Name: core:ContributionsFromHoldersOfEquityClaims

Filer label: Current Assets

Documentation: Current assets should include those assets ordinarily realizable within one year from the date of the statement of financial position or within the normal operating cycle, when the normal operating cycle is longer than a year.

References: NONE

Name: core:CurrentAssets

Filer label: Current Liabilities

Documentation: Current liabilities should include amounts payable within one year from the date of the statement of financial position or within the normal operating cycle, when the normal operating cycle is longer than a year. The normal operating cycle should correspond with that used for current assets.

References: NONE

Name: core:CurrentLiabilities

Filer label: Distributions to Holders of Equity Claims

Documentation: It follows from these definitions of income and expenses that contributions from holders of equity claims are not income, and distributions to holders of equity claims are not expenses.

References:

Publisher	Reference Name	Reference Information
IFRS Foundation	Conceptual Framework for Financial Reporting	Chapter: Paragraph: 4.70 URIDate: 2019-10-22 Section: URI: https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/ Subparagraph: Number:

Name: core:DistributionsToHoldersOfEquityClaims

Filer label: Equity

Documentation: Equity is the residual interest in the assets of the entity after deducting all its liabilities.

References:

Publisher	Reference Name	Reference Information
IFRS Foundation	Conceptual Framework for Financial Reporting	Chapter: Paragraph: 4.63 URIDate: 2019-10-22 Section: URI: https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/ Subparagraph: Number:

Name: core:Equity

Filer label: Equity Attributable to Controlling Interest

Documentation: Portion of equity attributable to controlling interest of economic entity.

References: NONE

Name: core:EquityAttributableToControllingInterest

Filer label: Equity Attributable to Noncontrolling Interest

Documentation: Portion of equity attributable to noncontrolling interest of economic entity.

References: NONE

Name: core:EquityAttributableToNoncontrollingInterest

Filer label: Expenses

Documentation: Expenses are decreases in assets, or increases in liabilities, that result in decreases in equity, other than those relating to distributions to holders of equity claims.

References:

Publisher	Reference Name	Reference Information
IFRS Foundation	Conceptual Framework for Financial Reporting	Chapter: Paragraph: 4.69 URIDate: 2019-10-22 Section: URI: https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/ Number:

Name: core:Expenses

Filer label: Income

Documentation: Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.

References:

Publisher	Reference Name	Reference Information
IFRS Foundation	Conceptual Framework for Financial Reporting	Chapter: Paragraph: 4.68 URIDate: 2019-10-22 Section: URI: https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/ Number:

Name: core:Income

Filer label: Income and Expenses

Documentation: Income and expenses are the elements of financial statements that relate to an entity’s financial performance.

References:

Publisher	Reference Name	Reference Information
IFRS Foundation	Conceptual Framework for Financial Reporting	Paragraph: 4.71 URIDate: 2019-10-22 URI: https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/ Number:

Name: core:IncomeAndExpenses

Filer label: Income from Ordinary Activities of Entity

Documentation: Revenues and expenses from ordinary activities of an economic entity.

References: NONE

Name: core:IncomeFromOrdinaryActivitiesOfEntity

Filer label: Income from Peripheral or Incidental Transactions of Entity

Documentation: Gains and losses from peripheral or incidental transactions of an economic entity.

References: NONE

Name: core:IncomeFromPeripheralOrIncidentalTransactionsOfEntity

Filer label: Liabilities

Documentation: A liability is a present obligation of the entity to transfer an economic resource as a result of past events.

References:

Publisher	Reference Name	Reference Information
IFRS Foundation	Conceptual Framework for Financial Reporting	Chapter: Paragraph: 4.26 URIDate: 2019-10-22 URI: https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/ Section: Number:

Name: core:Liabilities

Filer label: Liabilities and Equity

Documentation: Derived by rule of induction from existence of element 'Liabilities' and element 'Equity'.

References: NONE

Name: core:LiabilitiesAndEquity

Filer label: Net Assets

Documentation: Equity or net assets is the residual interest in the assets of an entity that remains after deducting its liabilities. In a business enterprise, the equity is the ownership interest. In a not-for-profit organization, which has no ownership interest in the same sense as a business enterprise, net assets is divided into three classes based on the presence or absence of donor-imposed restrictions— permanently restricted, temporarily restricted, and unrestricted net assets.

References: NONE

Name: core:NetAssets

Filer label: Net Cash Flow

Documentation: Implied by use of term in FRF for SMEs documenation as referenced and by use in common practice. Explicitly defined by IPSAS using label 'Cash Fllow'. Alternative term used in FRF for SMEs illustrative financial statement is 'Net increase (decrease) in cash and cash equivalents.' Further, implied by requiring that the statement of cash flows should report cash flows during the period classified by operating, investing, and financing activities.

References: NONE

Name: core:NetCashFlow

Filer label: Net Cash Flow from Financing Activities

Documentation: The statement of cash flows should report cash flows during the period classified by operating, investing, and financing activities.

References: NONE

Name: core:NetCashFlowFromFinancingActivities

Filer label: Net Cash Flow from Investing Activities

Documentation: The statement of cash flows should report cash flows during the period classified by operating, investing, and financing activities.

References: NONE

Name: core:NetCashFlowFromInvestingActivities

Filer label: Net Cash Flow from Operating Activities

Documentation: The statement of cash flows should report cash flows during the period classified by operating, investing, and financing activities.

References: NONE

Name: core:NetCashFlowFromOperatingActivities

Filer label: Net Income

Documentation: Net income is the residual amount after expenses and losses are deducted from revenues and gains. Net income generally includes all transactions and events increasing or decreasing the equity of the entity, except those that result from equity contributions and distributions.

References: NONE

Name: core:NetIncome

Filer label: Noncurrent Assets

Documentation: Not explicitly defined, however deduced to be all other Assets not calssified as Current Assets.

References: NONE

Name: core:NoncurrentAssets

Filer label: Noncurrent Liabilities

Documentation: Not explicitly defined, however deduced to be all other Liabilities not calssified as Current Liabilities.

References: NONE

Name: core:NoncurrentLiabilities

Filer label: Other Comprehensive Income

Documentation: Comprehensive income is the change in equity of a business enterprise during a period from transactions and other events and circumstances from nonowner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.

References: NONE

Name: core:OtherComprehensiveIncome