| # | Reference | Concept Name | 
|---|---|---|
| 1 | IFRIC 17 15 | ifrs-full:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed | 
| 2 | IFRIC 17 16 a | ifrs-full:DividendsPayable | 
| 3 | IFRIC 17 16 b | ifrs-full:IncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwners | 
| 4 | IFRIC 17 17 a | ifrs-full:DescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue | 
| 5 | IFRIC 17 17 b | ifrs-full:NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue | 
| 6 | IFRIC 17 17 c | ifrs-full:DescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue | 
| 7 | IFRIC 17 17 c | ifrs-full:NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValue |