Disclosure Information: Accounting policy for borrowings [Policy]
   
Label: Accounting policy for borrowings [Policy]
Name: AccountingPolicyForBorrowings
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for borrowings. [Refer: Borrowings]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 40 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: AccountingPolicyForBorrowings 
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
AccountingPolicyForBorrowings disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Adecoagro S.A. | AMBEV S.A. | BANK OF CHILE | CGG | CHEMICAL & MINING CO OF CHILE INC | CHINA LIFE INSURANCE CO LTD | CHINA MOBILE LTD /ADR/ | CHINA PETROLEUM & CHEMICAL CORP | CHINA SOUTHERN AIRLINES CO LTD | CHINA TELECOM CORP LTD | CHINA UNICOM (HONG KONG) Ltd | CORPBANCA/FI | CRH PUBLIC LTD CO | EDENOR | FOREIGN TRADE BANK OF LATIN AMERICA, INC. | GAS TRANSPORTER OF THE SOUTH INC | GeoPark Ltd | GLAXOSMITHKLINE PLC | GRUPO TELEVISA, S.A.B. | HUANENG POWER INTERNATIONAL INC | INTERCONTINENTAL HOTELS GROUP PLC /NEW/ | LUXFER HOLDINGS PLC | Motif Bio plc | NATIONAL WESTMINSTER BANK PLC /ENG/ | Nexa Resources S.A. | NOKIA CORP | ORANGE | PEARSON PLC | PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK | PETROCHINA CO LTD | PRIME ACQUISITION CORP | Scorpio Tankers Inc. | Sibanye Gold Ltd | SILICONWARE PRECISION INDUSTRIES CO LTD | SINOPEC SHANGHAI PETROCHEMICAL CO LTD | TENARIS SA | Ternium S.A. | TORM plc | TURKCELL ILETISIM HIZMETLERI A S | Vale S.A. |

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Last updated: 12/20/2019 6:49:54 PM