Disclosure Information: Accounting policy for provisions [Policy]
   
Label: Accounting policy for provisions [Policy]
Name: AccountingPolicyForProvisions
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for provisions. [Refer: Provisions]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 133 examples
Taxonomy Network: http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600

Prototype for disclosure: Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name

Business Rules for Disclosure: Controlled Natural Language
Rules for disclosure: AccountingPolicyForProvisions 
This disclosure:

   - MUST be represented as an SEC 'Level' (i.e. Document, Statement, Disclosure, Schedule) type: Level2TextBlock

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
AccountingPolicyForProvisions disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Ablynx NV | AC Immune SA | Adecoagro S.A. | AEGON NV | Aeterna Zentaris Inc. | ALUMINUM CORP OF CHINA LTD | AMBEV S.A. | ANDINA BOTTLING CO INC | ARAUCO & CONSTITUTION PULP INC | Atento S.A. | AU OPTRONICS CORP | Auris Medical Holding AG | Avianca Holdings S.A. | AVINO SILVER & GOLD MINES LTD | B COMMUNICATIONS LTD | BANK BRADESCO | Biofrontera AG | BiondVax Pharmaceuticals Ltd. | BRAZILIAN ELECTRIC POWER CO | BUENAVENTURA MINING CO INC | Caledonia Mining Corp Plc | CANARC RESOURCE CORP | CELESTICA INC | Cellcom Israel Ltd. | Cellectis S.A. | CELYAD S.A. | CEMENTOS PACASMAYO SAA | CEMEX SAB DE CV | Central North Airport Group | CGG | CHEMICAL & MINING CO OF CHILE INC | China Ceramics Co., Ltd | CHINA EASTERN AIRLINES CORP LTD | CHINA LIFE INSURANCE CO LTD | CHINA UNICOM (HONG KONG) Ltd | CHINA YUCHAI INTERNATIONAL LTD | CHIPMOS TECHNOLOGIES INC | CHUNGHWA TELECOM CO LTD | CNOOC LTD | COCA COLA FEMSA SAB DE CV | Concordia International Corp. | Cosan Ltd. | CREDICORP LTD | DBV Technologies S.A. | Dunxin Financial Holdings Ltd | DXI Energy Inc. | ECOPETROL S.A. | EDENOR | EMBRAER S.A. | EMGOLD MINING CORP | Euronav NV | Eviation Aircraft Ltd. | Evogene Ltd. | FOREIGN TRADE BANK OF LATIN AMERICA, INC. | FORMULA SYSTEMS (1985) LTD | G WILLI FOOD INTERNATIONAL LTD | GAS TRANSPORTER OF THE SOUTH INC | Gazit-Globe Ltd | GeoPark Ltd | GERDAU S.A. | GOLD FIELDS LTD | GRAVITY Co., Ltd. | Grifols SA | Grupo Aval Acciones Y Valores S.A. | GRUPO TELEVISA, S.A.B. | GUANGSHEN RAILWAY CO LTD | Hudson Ltd. | Industrias Bachoco S.A.B. de C.V. | INTERCONTINENTAL HOTELS GROUP PLC /NEW/ | INTERNET GOLD GOLDEN LINES LTD | INTERTAPE POLYMER GROUP INC | ISRAEL CHEMICALS LTD | KB Financial Group Inc. | Kenon Holdings Ltd. | KOREA ELECTRIC POWER CORP | KT CORP | LATAM AIRLINES GROUP S.A. | LG Display Co., Ltd. | LINE Corp | Loma Negra Compania Industrial Argentina Sociedad Anonima | Loncor Resources Inc. | LUXFER HOLDINGS PLC | MAZOR ROBOTICS LTD. | Mechel PAO | Merus N.V. | MEXICAN ECONOMIC DEVELOPMENT INC | MEXICAN PETROLEUM | Midatech Pharma Plc | MOBILE TELESYSTEMS PJSC | Nano Dimension Ltd. | NATIONAL WESTMINSTER BANK PLC /ENG/ | NEOVASC INC | Nexa Resources S.A. | NOKIA CORP | PagSeguro Digital Ltd. | PARTNER COMMUNICATIONS CO LTD | PEARSON PLC | PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK | PETROCHINA CO LTD | PLDT Inc. | POSCO | PRIME ACQUISITION CORP | QIWI | QUATERRA RESOURCES INC | QUEBECOR MEDIA INC | RANDGOLD RESOURCES LTD | Royal Dutch Shell plc | Sanofi | Scorpio Tankers Inc. | SEMICONDUCTOR MANUFACTURING INTERNATIONAL CORP | SEQUANS COMMUNICATIONS | SHINHAN FINANCIAL GROUP CO LTD | SILICONWARE PRECISION INDUSTRIES CO LTD | SINOPEC SHANGHAI PETROCHEMICAL CO LTD | SK TELECOM CO LTD | Sky Solar Holdings, Ltd. | SodaStream International Ltd. | SOUTHEAST AIRPORT GROUP | TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD | TELECOM ARGENTINA SA | TELEFONICA BRASIL S.A. | TENARIS SA | Ternium S.A. | Therapix Biosciences Ltd. | TIM S.p.A. | TORM plc | TURKCELL ILETISIM HIZMETLERI A S | ULTRAPAR HOLDINGS INC | UNITED BREWERIES CO INC | Vascular Biogenics Ltd. | VIDEOTRON LTEE | WOORI BANK | XIANA MINING INC. |

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Last updated: 12/20/2019 6:49:33 PM