| # | 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 |