Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group

Term: Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group
Standard Label:	Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group
Name:	ifrs-full:DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup
Identifier:	ifrs-full_DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup
Documentation:	The description of significant restrictions (for example, statutory, contractual and regulatory restrictions) on the entity's ability to access or use the assets and settle the liabilities of the group, such as (a) those that restrict the ability of a parent or its subsidiaries to transfer cash or other assets to (or from) other entities within the group; and (b) guarantees or other requirements that may restrict dividends and other capital distributions being paid, or loans and advances being made or repaid, to (or from) other entities within the group. [Refer: Subsidiaries [member]]
Category of Term:	Concept
References:	IFRS 12 13 a
Balance type:	none
Period type:	duration
Data type:	xbrli:stringItemType

Last updated: 12/22/2019 8:31:06 AM