# |
Reference |
Concept Name |
1 |
IAS 12 81 c ii |
ifrs-full:DisclosureOfIncomeTaxExplanatory |
2 |
IAS 12 82A |
ifrs-full:DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable |
3 |
IAS 12 82A |
ifrs-full:DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory |
4 |
IAS 12 82A |
ifrs-full:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory |
5 |
IAS 12 79 |
ifrs-full:IncomeTaxExpenseContinuingOperations |
6 |
IAS 12 80 |
ifrs-full:OtherComponentsOfDeferredTaxExpenseIncome |
7 |
IAS 12 80 |
ifrs-full:AdjustmentsForDeferredTaxOfPriorPeriods |
8 |
IAS 12 80 |
ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods |
9 |
IAS 12 80 a |
ifrs-full:CurrentTaxExpenseIncome |
10 |
IAS 12 80 b |
ifrs-full:AdjustmentsForCurrentTaxOfPriorPeriod |
11 |
IAS 12 80 c |
ifrs-full:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences |
12 |
IAS 12 80 d |
ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes |
13 |
IAS 12 80 e |
ifrs-full:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense |
14 |
IAS 12 80 f |
ifrs-full:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense |
15 |
IAS 12 80 g |
ifrs-full:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset |
16 |
IAS 12 80 h |
ifrs-full:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss |
17 |
IAS 12 81 |
ifrs-full:IncreaseDecreaseInDeferredTaxLiabilityAsset |
18 |
IAS 12 81 |
ifrs-full:IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset |
19 |
IAS 12 81 |
ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset |
20 |
IAS 12 81 |
ifrs-full:IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset |
21 |
IAS 12 81 a |
ifrs-full:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity |
22 |
IAS 12 81 a |
ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity |
23 |
IAS 12 81 a |
ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity |
24 |
IAS 12 81 ab |
ifrs-full:IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome |
25 |
IAS 12 81 ab |
ifrs-full:IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome |
26 |
IAS 12 81 ab |
ifrs-full:IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss |
27 |
IAS 12 81 ab |
ifrs-full:IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss |
28 |
IAS 12 81 ab |
ifrs-full:IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome |
29 |
IAS 12 81 ab |
ifrs-full:IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome |
30 |
IAS 12 81 ab |
ifrs-full:IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome |
31 |
IAS 12 81 ab |
ifrs-full:IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome |
32 |
IAS 12 81 ab |
ifrs-full:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome |
33 |
IAS 12 81 ab |
ifrs-full:IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome |
34 |
IAS 12 81 ab |
ifrs-full:IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome |
35 |
IAS 12 81 ab |
ifrs-full:IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome |
36 |
IAS 12 81 ab |
ifrs-full:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome |
37 |
IAS 12 81 ab |
ifrs-full:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome |
38 |
IAS 12 81 ab |
ifrs-full:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome |
39 |
IAS 12 81 ab |
ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome |
40 |
IAS 12 81 ab |
ifrs-full:IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome |
41 |
IAS 12 81 c i |
ifrs-full:TaxEffectOfTaxLosses |
42 |
IAS 12 81 c i |
ifrs-full:TaxEffectOfForeignTaxRates |
43 |
IAS 12 81 c i |
ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome |
44 |
IAS 12 81 c i |
ifrs-full:TaxExpenseIncomeAtApplicableTaxRate |
45 |
IAS 12 81 c i |
ifrs-full:TaxEffectFromChangeInTaxRate |
46 |
IAS 12 81 c i |
ifrs-full:TaxEffectOfRevenuesExemptFromTaxation2011 |
47 |
IAS 12 81 c i |
ifrs-full:IncomeTaxExpenseContinuingOperations |
48 |
IAS 12 81 c i |
ifrs-full:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss |
49 |
IAS 12 81 c i |
ifrs-full:TaxEffectOfImpairmentOfGoodwill |
50 |
IAS 12 81 c i |
ifrs-full:AccountingProfit |
51 |
IAS 12 81 c ii |
ifrs-full:TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss |
52 |
IAS 12 81 c ii |
ifrs-full:TaxRateEffectOfImpairmentOfGoodwill |
53 |
IAS 12 81 c ii |
ifrs-full:TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods |
54 |
IAS 12 81 c ii |
ifrs-full:IncomeTaxExpenseContinuingOperations |
55 |
IAS 12 81 c ii |
ifrs-full:AccountingProfit |
56 |
IAS 12 81 c ii |
ifrs-full:TaxRateEffectOfTaxLosses |
57 |
IAS 12 81 c ii |
ifrs-full:TaxRateEffectOfForeignTaxRates |
58 |
IAS 12 81 c ii |
ifrs-full:TaxRateEffectOfRevenuesExemptFromTaxation |
59 |
IAS 12 81 c ii |
ifrs-full:AverageEffectiveTaxRate |
60 |
IAS 12 81 c ii |
ifrs-full:OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome |
61 |
IAS 12 81 c ii |
ifrs-full:TaxRateEffectFromChangeInTaxRate |
62 |
IAS 12 81 c ii |
ifrs-full:ApplicableTaxRate |
63 |
IAS 12 81 d |
ifrs-full:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod |
64 |
IAS 12 81 e |
ifrs-full:UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised |
65 |
IAS 12 81 e |
ifrs-full:DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised |
66 |
IAS 12 81 e |
ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits |
67 |
IAS 12 81 e |
ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised |
68 |
IAS 12 81 f |
ifrs-full:TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures |
69 |
IAS 12 81 g |
ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember |
70 |
IAS 12 81 g |
ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory |
71 |
IAS 12 81 g |
ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis |
72 |
IAS 12 81 g |
ifrs-full:TemporaryDifferenceMember |
73 |
IAS 12 81 g |
ifrs-full:UnusedTaxLossesMember |
74 |
IAS 12 81 g |
ifrs-full:UnusedTaxCreditsMember |
75 |
IAS 12 81 g |
ifrs-full:AllowanceForCreditLossesMember |
76 |
IAS 12 81 g |
ifrs-full:OtherTemporaryDifferencesMember |
77 |
IAS 12 81 g |
ifrs-full:UnrealisedForeignExchangeGainsLossesMember |
78 |
IAS 12 81 g |
ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable |
79 |
IAS 12 81 g i |
ifrs-full:DeferredTaxLiabilities |
80 |
IAS 12 81 g i |
ifrs-full:NetDeferredTaxLiabilities |
81 |
IAS 12 81 g i |
ifrs-full:NetDeferredTaxAssets |
82 |
IAS 12 81 g i |
ifrs-full:DeferredTaxAssets |
83 |
IAS 12 81 g i |
ifrs-full:DeferredTaxLiabilityAsset |
84 |
IAS 12 81 g ii |
ifrs-full:DeferredTaxExpenseIncome |
85 |
IAS 12 81 g ii |
ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss |
86 |
IAS 12 81 h i |
ifrs-full:TaxExpenseRelatingToGainLossOnDiscontinuance |
87 |
IAS 12 81 h ii |
ifrs-full:TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations |
88 |
IAS 12 81 i |
ifrs-full:IncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiability |
89 |
IAS 12 81 j |
ifrs-full:ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset |
90 |
IAS 12 81 k |
ifrs-full:DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate |
91 |
IAS 12 82 |
ifrs-full:DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates |
92 |
IAS 12 82 |
ifrs-full:DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory |