Disclosure Information: Accounting policy for dividends [Policy]
   
Label: Accounting policy for dividends [Policy]
Name: AccountingPolicyForDividends
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory
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: AccountingPolicyForDividends 
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
AccountingPolicyForDividends disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Aeterna Zentaris Inc. | ALUMINUM CORP OF CHINA LTD | ANDINA BOTTLING CO INC | ARAUCO & CONSTITUTION PULP INC | B COMMUNICATIONS LTD | Banco Santander (Mexico) S.A., Institucion de Banca Multiple, Grupo Financiero Santander Mexico | BANCO SANTANDER CHILE | BANK OF CHILE | CHEMICAL & MINING CO OF CHILE INC | CHINA EASTERN AIRLINES CORP LTD | 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 | CHINA YUCHAI INTERNATIONAL LTD | CHIPMOS TECHNOLOGIES INC | ENI SPA | GERDAU S.A. | GOLD FIELDS LTD | GUANGSHEN RAILWAY CO LTD | HUANENG POWER INTERNATIONAL INC | INTERNET GOLD GOLDEN LINES LTD | INTERTAPE POLYMER GROUP INC | Itau Unibanco Holding S.A. | KT CORP | NOKIA CORP | PEARSON PLC | PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK | RANDGOLD RESOURCES LTD | Royal Dutch Shell plc | Scorpio Tankers Inc. | Sibanye Gold Ltd | TELECOM ARGENTINA SA | TIM S.p.A. | TORM plc | TURKCELL ILETISIM HIZMETLERI A S | Vale S.A. | YPF SOCIEDAD ANONIMA |

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Last updated: 12/20/2019 6:49:55 PM