IFRS 12 - Disclosure of Interests in Other Entities

# Reference Concept Name
1 IFRS 12 B10 b ifrs-full:ConsolidatedStructuredEntitiesAxis
2 IFRS 12 B10 b ifrs-full:DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory
3 IFRS 12 19A ifrs-full:StatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation
4 IFRS 12 B10 b ifrs-full:DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable
5 IFRS 12 B10 b ifrs-full:EntitysTotalForConsolidatedStructuredEntitiesMember
6 IFRS 12 19B ifrs-full:DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable
7 IFRS 12 19B ifrs-full:UnconsolidatedSubsidiariesAxis
8 IFRS 12 19F ifrs-full:DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity
9 IFRS 12 19B ifrs-full:DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory
10 IFRS 12 19B ifrs-full:UnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMember
11 IFRS 12 B16 ifrs-full:InvestmentAccountedForUsingEquityMethod
12 IFRS 12 B25 ifrs-full:AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory
13 IFRS 12 B3 ifrs-full:DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory
14 IFRS 12 10 a i ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory
15 IFRS 12 B15 ifrs-full:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture
16 IFRS 12 B15 ifrs-full:DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate
17 IFRS 12 19B ifrs-full:UnconsolidatedSubsidiariesMember
18 IFRS 12 B10 b ifrs-full:ConsolidatedStructuredEntitiesMember
19 IFRS 12 9B ifrs-full:DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory
20 IFRS 12 19F ifrs-full:UnconsolidatedStructuredEntitiesControlledByInvestmentEntityMember
21 IFRS 12 9B ifrs-full:DescriptionOfChangeOfInvestmentEntityStatus
22 IFRS 12 19G ifrs-full:ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity
23 IFRS 12 19B ifrs-full:EntitysTotalForUnconsolidatedSubsidiariesMember
24 IFRS 12 19C ifrs-full:UnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMember
25 IFRS 12 9B ifrs-full:DescriptionOfReasonsForChangeOfInvestmentEntityStatus
26 IFRS 12 9A ifrs-full:DisclosureOfInvestmentEntitiesExplanatory
27 IFRS 12 9A ifrs-full:DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics
28 IFRS 12 9A ifrs-full:InformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntity
29 IFRS 12 19F ifrs-full:UnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis
30 IFRS 12 19F ifrs-full:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory
31 IFRS 12 19F ifrs-full:DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable
32 IFRS 12 B4 a ifrs-full:SignificantInvestmentsInSubsidiariesAxis
33 IFRS 12 B4 a ifrs-full:EntitysTotalForSubsidiariesMember
34 IFRS 12 B4 a ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesTable
35 IFRS 12 B4 a ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory
36 IFRS 12 B23 a ifrs-full:SecuritisationVehiclesMember
37 IFRS 12 B16 a ifrs-full:ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
38 IFRS 12 B26 a ifrs-full:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity
39 IFRS 12 19B a ifrs-full:NameOfSubsidiary
40 IFRS 12 B4 a ifrs-full:SubsidiariesMember
41 IFRS 12 B10 a ifrs-full:DividendsPaidToNoncontrollingInterests
42 IFRS 12 B12 a ifrs-full:DividendsReceived
43 IFRS 12 B13 a ifrs-full:CashAndCashEquivalents
44 IFRS 12 19D a ifrs-full:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
45 IFRS 12 19E a ifrs-full:DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo
46 IFRS 12 19E a ifrs-full:SupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo
47 IFRS 12 9B a ifrs-full:FairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatus
48 IFRS 12 B10 b ifrs-full:NoncurrentLiabilities
49 IFRS 12 B4 b ifrs-full:JointVenturesAxis
50 IFRS 12 B14 b ifrs-full:DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory
51 IFRS 12 B10 b ifrs-full:ProfitLoss
52 IFRS 12 B4 b ifrs-full:EntitysTotalForJointVenturesMember
53 IFRS 12 B10 b ifrs-full:ComprehensiveIncome
54 IFRS 12 B10 b ifrs-full:CurrentLiabilities
55 IFRS 12 B16 b ifrs-full:ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
56 IFRS 12 B10 b ifrs-full:NoncurrentAssets
57 IFRS 12 B10 b ifrs-full:Revenue
58 IFRS 12 B10 b ifrs-full:CurrentAssets
59 IFRS 12 B4 b ifrs-full:DisclosureOfJointVenturesTable
60 IFRS 12 B4 b ifrs-full:DisclosureOfJointVenturesExplanatory
61 IFRS 12 19B b ifrs-full:CountryOfIncorporationOrResidenceOfSubsidiary
62 IFRS 12 B23 b ifrs-full:AssetbackedFinancingsMember
63 IFRS 12 B13 b ifrs-full:OtherCurrentFinancialLiabilities
64 IFRS 12 B26 b ifrs-full:LossesIncurredInRelationToInterestsInStructuredEntities
65 IFRS 12 19B b ifrs-full:PrincipalPlaceOfBusinessOfSubsidiary
66 IFRS 12 B4 b ifrs-full:JointVenturesMember
67 IFRS 12 19E b ifrs-full:DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo
68 IFRS 12 19D b ifrs-full:DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary
69 IFRS 12 B14 b ifrs-full:DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory
70 IFRS 12 9B b ifrs-full:GainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatus
71 IFRS 12 B12 b i ifrs-full:CurrentAssets
72 IFRS 12 B12 b ii ifrs-full:NoncurrentAssets
73 IFRS 12 B12 b iii ifrs-full:CurrentLiabilities
74 IFRS 12 B12 b iv ifrs-full:NoncurrentLiabilities
75 IFRS 12 B12 b ix ifrs-full:ComprehensiveIncome
76 IFRS 12 B12 b v ifrs-full:Revenue
77 IFRS 12 B12 b vi ifrs-full:ProfitLossFromContinuingOperations
78 IFRS 12 B12 b vii ifrs-full:ProfitLossFromDiscontinuedOperations
79 IFRS 12 B12 b viii ifrs-full:OtherComprehensiveIncome
80 IFRS 12 9B c ifrs-full:DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised
81 IFRS 12 B26 c ifrs-full:DescriptionOfTypesOfIncomeFromStructuredEntities
82 IFRS 12 B4 c ifrs-full:DisclosureOfJointOperationsExplanatory
83 IFRS 12 B4 c ifrs-full:JointOperationsMember
84 IFRS 12 B4 c ifrs-full:JointOperationsAxis
85 IFRS 12 B4 c ifrs-full:EntitysTotalForJointOperationsMember
86 IFRS 12 B4 c ifrs-full:DisclosureOfJointOperationsTable
87 IFRS 12 19B c ifrs-full:ProportionOfVotingPowerHeldInSubsidiary
88 IFRS 12 B23 c ifrs-full:InvestmentFundsMember
89 IFRS 12 19B c ifrs-full:ProportionOfOwnershipInterestInSubsidiary
90 IFRS 12 B16 c ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
91 IFRS 12 B13 c ifrs-full:OtherNoncurrentFinancialLiabilities
92 IFRS 12 B13 d ifrs-full:DepreciationAndAmortisationExpense
93 IFRS 12 B4 d ifrs-full:AssociatesMember
94 IFRS 12 B26 d ifrs-full:DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties
95 IFRS 12 B26 d ifrs-full:MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties
96 IFRS 12 B4 d ifrs-full:SignificantInvestmentsInAssociatesAxis
97 IFRS 12 B26 d ifrs-full:DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory
98 IFRS 12 B16 d ifrs-full:ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
99 IFRS 12 B4 d ifrs-full:EntitysTotalForAssociatesMember
100 IFRS 12 B4 d ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory
101 IFRS 12 B4 d ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesTable
102 IFRS 12 B4 e ifrs-full:UnconsolidatedStructuredEntitiesAxis
103 IFRS 12 B4 e ifrs-full:EntitysTotalForUnconsolidatedStructuredEntitiesMember
104 IFRS 12 B26 e ifrs-full:DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory
105 IFRS 12 B4 e ifrs-full:DisclosureOfUnconsolidatedStructuredEntitiesExplanatory
106 IFRS 12 B4 e ifrs-full:UnconsolidatedStructuredEntitiesMember
107 IFRS 12 B4 e ifrs-full:DisclosureOfUnconsolidatedStructuredEntitiesTable
108 IFRS 12 B13 e ifrs-full:RevenueFromInterest
109 IFRS 12 B13 f ifrs-full:InterestExpense
110 IFRS 12 B26 f ifrs-full:DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities
111 IFRS 12 B13 g ifrs-full:IncomeTaxExpenseContinuingOperations
112 IFRS 12 B26 g ifrs-full:DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory
113 IFRS 12 1 ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory
114 IFRS 12 2 b i ifrs-full:DisclosureOfInterestsInSubsidiariesExplanatory
115 IFRS 12 2 b ii ifrs-full:DisclosureOfInterestsInJointArrangementsExplanatory
116 IFRS 12 2 b ii ifrs-full:DisclosureOfInterestsInAssociatesExplanatory
117 IFRS 12 2 b iii ifrs-full:DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory
118 IFRS 12 7 ifrs-full:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory
119 IFRS 12 9 a ifrs-full:DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl
120 IFRS 12 9 b ifrs-full:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower
121 IFRS 12 9 c ifrs-full:DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal
122 IFRS 12 9 d ifrs-full:DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome
123 IFRS 12 9 e ifrs-full:DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome
124 IFRS 12 10 a i ifrs-full:DisclosureOfCompositionOfGroupExplanatory
125 IFRS 12 11 a ifrs-full:DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary
126 IFRS 12 11 b ifrs-full:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary
127 IFRS 12 12 ifrs-full:SubsidiariesWithMaterialNoncontrollingInterestsMember
128 IFRS 12 12 a ifrs-full:NameOfSubsidiary
129 IFRS 12 12 b ifrs-full:PrincipalPlaceOfBusinessOfSubsidiary
130 IFRS 12 12 b ifrs-full:CountryOfIncorporationOrResidenceOfSubsidiary
131 IFRS 12 12 c ifrs-full:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests
132 IFRS 12 12 d ifrs-full:ProportionOfVotingRightsHeldByNoncontrollingInterests
133 IFRS 12 12 e ifrs-full:ProfitLossAttributableToNoncontrollingInterests
134 IFRS 12 12 f ifrs-full:NoncontrollingInterests
135 IFRS 12 13 a ifrs-full:DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup
136 IFRS 12 13 b ifrs-full:DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup
137 IFRS 12 13 c ifrs-full:LiabilitiesToWhichSignificantRestrictionsApply
138 IFRS 12 13 c ifrs-full:AssetsToWhichSignificantRestrictionsApply
139 IFRS 12 14 ifrs-full:DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity
140 IFRS 12 15 a ifrs-full:SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo
141 IFRS 12 15 a ifrs-full:DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo
142 IFRS 12 15 b ifrs-full:DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo
143 IFRS 12 16 ifrs-full:ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl
144 IFRS 12 17 ifrs-full:DescriptionOfIntentionsToProvideSupportToStructuredEntity
145 IFRS 12 18 ifrs-full:DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory
146 IFRS 12 18 ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent
147 IFRS 12 19 ifrs-full:GainsLossesRecognisedWhenControlInSubsidiaryIsLost
148 IFRS 12 19 a ifrs-full:PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiary
149 IFRS 12 19 b ifrs-full:ExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost
150 IFRS 12 21 a i ifrs-full:NameOfJointOperation
151 IFRS 12 21 a i ifrs-full:NameOfJointVenture
152 IFRS 12 21 a i ifrs-full:NameOfAssociate
153 IFRS 12 21 a ii ifrs-full:DescriptionOfNatureOfEntitysRelationshipWithJointOperation
154 IFRS 12 21 a ii ifrs-full:DescriptionOfNatureOfEntitysRelationshipWithAssociate
155 IFRS 12 21 a ii ifrs-full:DescriptionOfNatureOfEntitysRelationshipWithJointVenture
156 IFRS 12 21 a iii ifrs-full:CountryOfIncorporationOfJointOperation
157 IFRS 12 21 a iii ifrs-full:PrincipalPlaceOfBusinessOfAssociate
158 IFRS 12 21 a iii ifrs-full:PrincipalPlaceOfBusinessOfJointOperation
159 IFRS 12 21 a iii ifrs-full:PrincipalPlaceOfBusinessOfJointVenture
160 IFRS 12 21 a iii ifrs-full:CountryOfIncorporationOrResidenceOfAssociate
161 IFRS 12 21 a iii ifrs-full:CountryOfIncorporationOfJointVenture
162 IFRS 12 21 a iv ifrs-full:ProportionOfOwnershipInterestInJointVenture
163 IFRS 12 21 a iv ifrs-full:ProportionOfOwnershipInterestInJointOperation
164 IFRS 12 21 a iv ifrs-full:ProportionOfVotingPowerHeldInAssociate
165 IFRS 12 21 a iv ifrs-full:ProportionOfVotingRightsHeldInJointOperation
166 IFRS 12 21 a iv ifrs-full:ProportionOfVotingRightsHeldInJointVenture
167 IFRS 12 21 a iv ifrs-full:ProportionOfOwnershipInterestInAssociate
168 IFRS 12 21 b i ifrs-full:DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue
169 IFRS 12 21 b i ifrs-full:DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue
170 IFRS 12 21 b iii ifrs-full:FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished
171 IFRS 12 21 b iii ifrs-full:FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished
172 IFRS 12 21 c i ifrs-full:AggregatedIndividuallyImmaterialJointVenturesMember
173 IFRS 12 21 c ii ifrs-full:AggregatedIndividuallyImmaterialAssociatesMember
174 IFRS 12 22 a ifrs-full:DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent
175 IFRS 12 22 b i ifrs-full:DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate
176 IFRS 12 22 b i ifrs-full:DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013
177 IFRS 12 22 b ii ifrs-full:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture
178 IFRS 12 22 b ii ifrs-full:DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate
179 IFRS 12 22 c ifrs-full:CumulativeUnrecognisedShareOfLossesOfAssociates
180 IFRS 12 22 c ifrs-full:UnrecognisedShareOfLossesOfJointVentures
181 IFRS 12 22 c ifrs-full:UnrecognisedShareOfLossesOfAssociates
182 IFRS 12 22 c ifrs-full:CumulativeUnrecognisedShareOfLossesOfJointVentures
183 IFRS 12 23 a ifrs-full:CommitmentsInRelationToJointVentures
184 IFRS 12 23 b ifrs-full:ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures
185 IFRS 12 23 b ifrs-full:ShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestors
186 IFRS 12 23 b ifrs-full:ShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturers
187 IFRS 12 23 b ifrs-full:ContingentLiabilitiesIncurredInRelationToInterestsInAssociates
188 IFRS 12 26 ifrs-full:DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory
189 IFRS 12 27 a ifrs-full:DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored
190 IFRS 12 27 b ifrs-full:IncomeFromStructuredEntities
191 IFRS 12 27 b ifrs-full:DescriptionOfTypesOfIncomeFromStructuredEntities
192 IFRS 12 27 c ifrs-full:AssetsTransferredToStructuredEntitiesAtTimeOfTransfer
193 IFRS 12 29 a ifrs-full:LiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities
194 IFRS 12 29 a ifrs-full:AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities
195 IFRS 12 29 b ifrs-full:DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised
196 IFRS 12 29 c ifrs-full:DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified
197 IFRS 12 29 c ifrs-full:MaximumExposureToLossFromInterestsInStructuredEntities
198 IFRS 12 29 c ifrs-full:InformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDetermined
199 IFRS 12 29 d ifrs-full:DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities
200 IFRS 12 30 a ifrs-full:DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo
201 IFRS 12 30 a ifrs-full:SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo
202 IFRS 12 30 b ifrs-full:DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo
203 IFRS 12 31 ifrs-full:DescriptionOfIntentionsToProvideSupportToStructuredEntity