Disclosures

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# Disclosure Topic Information Model Documentation Example XBRL Taxonomy Network
1 Accounting judgements and estimates Other Information [Hierarchy] The disclosure of judgements that management has made in the process of applying the entity's accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the Accounting judgements and estimates
2 Accounting policy for available-for-sale financial assets [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale] Accounting policy for available-for-sale financial assets [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
3 Accounting policy for borrowing costs [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds. Accounting policy for borrowing costs [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
4 Accounting policy for borrowings [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for borrowings. [Refer: Borrowings] Accounting policy for borrowings [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
5 Accounting policy for business combinations [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for business combinations. [Refer: Business combinations [member]] Accounting policy for business combinations [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
6 Accounting policy for business combinations and goodwill [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill] Accounting policy for business combinations and goodwill [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
7 Accounting policy for cash flows [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for cash flows. Accounting policy for cash flows [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
8 Accounting policy for construction in progress [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for construction in progress. [Refer: Construction in progress] Accounting policy for construction in progress [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
9 Accounting policy for contingent liabilities and contingent assets [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets] Accounting policy for contingent liabilities and contingent assets [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
10 Accounting policy for decommissioning, restoration and rehabilitation provisions [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs] Accounting policy for decommissioning, restoration and rehabilitation provisions [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
11 Accounting policy for deferred income tax [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for deferred income tax. [Refer: Deferred tax expense (income)] Accounting policy for deferred income tax [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
12 Accounting policy for derecognition of financial instruments [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]] Accounting policy for derecognition of financial instruments [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
13 Accounting policy for derivative financial instruments [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]] Accounting policy for derivative financial instruments [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
14 Accounting policy for derivative financial instruments and hedging [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]] Accounting policy for derivative financial instruments and hedging [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
15 Accounting policy for determining components of cash and cash equivalents [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents] Accounting policy for determining components of cash and cash equivalents [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
16 Accounting policy for discontinued operations [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for discontinued operations. [Refer: Discontinued operations [member]] Accounting policy for discontinued operations [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
17 Accounting policy for dividends [Policy] Accounting Policies [Level 2 Text Block] 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. Accounting policy for dividends [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
18 Accounting policy for earnings per share [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for earnings per share. Accounting policy for earnings per share [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
19 Accounting policy for employee benefits [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment. Accounting policy for employee benefits [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
20 Accounting policy for expenses [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for expenses. Accounting policy for expenses [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
21 Accounting policy for exploration and evaluation expenditures [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] Accounting policy for exploration and evaluation expenditures [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
22 Accounting policy for fair value measurement [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for fair value measurement. [Refer: At fair value [member]] Accounting policy for fair value measurement [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
23 Accounting policy for finance costs [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for finance costs. [Refer: Finance costs] Accounting policy for finance costs [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
24 Accounting policy for finance income and costs [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for finance income and costs. [Refer: Finance income (cost)] Accounting policy for finance income and costs [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
25 Accounting policy for financial assets [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for financial assets. [Refer: Financial assets] Accounting policy for financial assets [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
26 Accounting policy for financial guarantees [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for financial guarantees. [Refer: Guarantees [member]] Accounting policy for financial guarantees [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
27 Accounting policy for financial instruments [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]] Accounting policy for financial instruments [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
28 Accounting policy for financial instruments at fair value through profit or loss [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] Accounting policy for financial instruments at fair value through profit or loss [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
29 Accounting policy for financial liabilities [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for financial liabilities. [Refer: Financial liabilities] Accounting policy for financial liabilities [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
30 Accounting policy for foreign currency translation [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for foreign currency translation. Accounting policy for foreign currency translation [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
31 Accounting policy for functional currency [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for the currency of the primary economic environment in which the entity operates. Accounting policy for functional currency [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
32 Accounting policy for goodwill [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for goodwill. [Refer: Goodwill] Accounting policy for goodwill [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
33 Accounting policy for government grants [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants] Accounting policy for government grants [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
34 Accounting policy for hedging [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for hedging. Accounting policy for hedging [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
35 Accounting policy for impairment of assets [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for the impairment of assets. Accounting policy for impairment of assets [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
36 Accounting policy for impairment of financial assets [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for the impairment of financial assets. [Refer: Financial assets] Accounting policy for impairment of financial assets [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
37 Accounting policy for impairment of non-financial assets [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for the impairment of non-financial assets. [Refer: Financial assets] Accounting policy for impairment of non-financial assets [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
38 Accounting policy for income tax [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for income tax. Accounting policy for income tax [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
39 Accounting policy for insurance contracts and related assets, liabilities, income and expense [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]] Accounting policy for insurance contracts and related assets, liabilities, income and expense [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
40 Accounting policy for intangible assets and goodwill [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill] Accounting policy for intangible assets and goodwill [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
41 Accounting policy for intangible assets other than goodwill [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] Accounting policy for intangible assets other than goodwill [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
42 Accounting policy for interest income and expense [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for income and expense arising from interest. Accounting policy for interest income and expense [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
43 Accounting policy for investment in associates [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for investments in associates. [Refer: Associates [member]] Accounting policy for investment in associates [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
44 Accounting policy for investment in associates and joint ventures [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]] Accounting policy for investment in associates and joint ventures [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
45 Accounting policy for investment property [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for investment property. [Refer: Investment property] Accounting policy for investment property [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
46 Accounting policy for investments in joint ventures [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for investments in joint ventures. [Refer: Joint ventures [member]] Accounting policy for investments in joint ventures [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
47 Accounting policy for investments other than investments accounted for using equity method [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] Accounting policy for investments other than investments accounted for using equity method [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
48 Accounting policy for issued capital [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for issued capital. [Refer: Issued capital] Accounting policy for issued capital [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
49 Accounting policy for leases [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. Accounting policy for leases [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
50 Accounting policy for loans and receivables [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for loans and receivables. [Refer: Loans and receivables] Accounting policy for loans and receivables [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
51 Accounting policy for measuring inventories [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for measuring inventories. [Refer: Inventories] Accounting policy for measuring inventories [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
52 Accounting policy for non-current assets or disposal groups classified as held for sale [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] Accounting policy for non-current assets or disposal groups classified as held for sale [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
53 Accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sal Accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
54 Accounting policy for offsetting of financial instruments [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]] Accounting policy for offsetting of financial instruments [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
55 Accounting policy for property, plant and equipment [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment] Accounting policy for property, plant and equipment [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
56 Accounting policy for provisions [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for provisions. [Refer: Provisions] Accounting policy for provisions [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
57 Accounting policy for recognition of revenue [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for recognising revenue. [Refer: Revenue] Accounting policy for recognition of revenue [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
58 Accounting policy for repurchase and reverse repurchase agreements [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for repurchase and reverse repurchase agreements. Accounting policy for repurchase and reverse repurchase agreements [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
59 Accounting policy for research and development expense [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for research and development expense. [Refer: Research and development expense] Accounting policy for research and development expense [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
60 Accounting policy for restricted cash and cash equivalents [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] Accounting policy for restricted cash and cash equivalents [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
61 Accounting policy for segment reporting [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for segment reporting. Accounting policy for segment reporting [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
62 Accounting policy for share-based payment transactions [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation t Accounting policy for share-based payment transactions [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
63 Accounting policy for subsidiaries [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for subsidiaries. [Refer: Subsidiaries [member]] Accounting policy for subsidiaries [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
64 Accounting policy for taxes other than income tax [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense] Accounting policy for taxes other than income tax [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
65 Accounting policy for trade and other payables [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for trade and other payables. [Refer: Trade and other payables] Accounting policy for trade and other payables [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
66 Accounting policy for trade and other receivables [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for trade and other receivables. [Refer: Trade and other receivables] Accounting policy for trade and other receivables [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
67 Accounting policy for transactions with non-controlling interests [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests] Accounting policy for transactions with non-controlling interests [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
68 Accounting policy for transactions with related parties [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for transactions with related parties. [Refer: Related parties [member]] Accounting policy for transactions with related parties [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
69 Accounting policy for treasury shares [Policy] Accounting Policies [Level 2 Text Block] The description of the entity's accounting policy for treasury shares. [Refer: Treasury shares] Accounting policy for treasury shares [Policy] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600
70 Accrued expenses and other liabilities Other Financial Statement Accounts [Hierarchy] The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities] Accrued expenses and other liabilities
71 Additional information Other Information [Hierarchy] The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them. Additional information
72 Additional information about defined benefit plans Other Information [Hierarchy] The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]] Additional information about defined benefit plans
73 Allowance for credit losses Other Financial Statement Accounts [Hierarchy] The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets] Allowance for credit losses
74 Amounts incurred by entity for provision of key management personnel services provided by separate management entities Other Financial Statement Accounts [Hierarchy] The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]] Amounts incurred by entity for provision of key management personnel services provided by separate management entities
75 Analysis of age of financial assets that are past due but not impaired Other Financial Statement Accounts [Hierarchy] Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets] Analysis of age of financial assets that are past due but not impaired
76 Analysis of other comprehensive income by item [Note] Other Information [Level 1 Text Block] The entire disclosure of the analysis of other comprehensive income by item. Analysis of other comprehensive income by item [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
77 Assets [Roll Up] Balance Sheet [Roll Up] Documentation goes here. Assets [Roll Up] http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-210000
78 Associates Other Financial Statement Accounts [Hierarchy] The disclosure of associates. [Refer: Associates [member]] Associates
79 Auditors' remuneration Other Financial Statement Accounts [Hierarchy] The disclosure of compensation to the entity's auditors. Auditors' remuneration
80 Authorisation of financial statements Other Financial Statement Accounts [Hierarchy] The disclosure of the authorisation of financial statements for issue. Authorisation of financial statements
81 Available-for-sale financial assets Other Financial Statement Accounts [Hierarchy] The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale] Available-for-sale financial assets
82 Balance Sheet Balance Sheet [Hierarchy] Economic entity balance sheet (statement of financial position). Balance Sheet http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-210000 http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-210000
83 Balance Sheet, Classified Balance Sheet [Hierarchy] Economic entity balance sheet (statement of financial position). Balance Sheet, Classified http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-210000 http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-210000
84 Balance Sheet, Order of Liquidity Balance Sheet [Hierarchy] Economic entity balance sheet (statement of financial position). http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-220000
85 Basis of consolidation Other Information [Hierarchy] The disclosure of the basis used for consolidation. Basis of consolidation
86 Basis of preparation of financial statements Other Information [Hierarchy] The disclosure of the basis used for the preparation of the financial statements. Basis of preparation of financial statements
87 Borrowing costs [Note] Other Financial Statement Accounts [Level 1 Text Block] The entire disclosure for borrowing costs. Borrowing costs [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
88 Borrowings Other Financial Statement Accounts [Hierarchy] The disclosure of borrowings. [Refer: Borrowings] Borrowings
89 Business combinations [Note] Other Information [Level 1 Text Block] The entire disclosure for business combinations. Business combinations [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
90 Cash and cash equivalents Other Financial Statement Accounts [Hierarchy] The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents] Cash and cash equivalents
91 Cash Flow Statement Cash Flow Statement [Roll Forward] Documentation goes here. Cash Flow Statement http://xbrl.ifrs.org/role/ifrs/ias_7_2016-04-28_role-510000
92 Cash flow statement [Note] Other Information [Level 1 Text Block] The entire disclosure for a statement of cash flows. Cash flow statement [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
93 Cash Flow Statement, Direct Method Cash Flow Statement [Roll Forward] Documentation goes here. http://xbrl.ifrs.org/role/ifrs/ias_7_2016-04-28_role-510000
94 Cash Flow Statement, Indirect Method Cash Flow Statement [Roll Forward] Documentation goes here. http://xbrl.ifrs.org/role/ifrs/ias_7_2016-04-28_role-520000
95 Changes in accounting policies Other Financial Statement Accounts [Hierarchy] The disclosure of changes made to accounting policies by the entity. Changes in accounting policies
96 Changes in accounting policies, accounting estimates and errors [Note] Other Information [Level 1 Text Block] The entire disclosure for changes in accounting policies, accounting estimates and errors. Changes in accounting policies, accounting estimates and errors [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
97 Classes of share capital Other Financial Statement Accounts [Hierarchy] The disclosure of classes of share capital. [Refer: Share capital [member]] Classes of share capital
98 Collateral Other Financial Statement Accounts [Hierarchy] The disclosure of assets and liabilities used as collateral. Collateral
99 Commitments Other Financial Statement Accounts [Hierarchy] The disclosure of commitments. Commitments
100 Commitments and contingent liabilities Other Financial Statement Accounts [Hierarchy] The disclosure of commitments and contingent liabilities. [Refer: Contingent liabilities [member]] Commitments and contingent liabilities
101 Composition of group Other Financial Statement Accounts [Hierarchy] The disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Subsidiaries [member]; Parent [member]] Composition of group
102 Contingent liabilities Other Financial Statement Accounts [Hierarchy] The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]] Contingent liabilities
103 Cost of sales Other Financial Statement Accounts [Hierarchy] The disclosure of the cost of sales. [Refer: Cost of sales] Cost of sales
104 Credit risk Other Financial Statement Accounts [Hierarchy] The disclosure of credit risk. [Refer: Credit risk [member]] Credit risk
105 Credit risk exposure Other Information [Hierarchy] The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity's financial assets and commitments to extend credit. Credit risk exposure
106 Debt instruments Other Financial Statement Accounts [Hierarchy] The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held] Debt instruments
107 Deferred income Other Financial Statement Accounts [Hierarchy] The disclosure of deferred income. [Refer: Deferred income] Deferred income
108 Deferred taxes Other Financial Statement Accounts [Hierarchy] The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] Deferred taxes
109 Defined benefit plans Other Financial Statement Accounts [Hierarchy] The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]] Defined benefit plans
110 Deposits from banks Other Financial Statement Accounts [Hierarchy] The disclosure of deposits from banks. [Refer: Deposits from banks] Deposits from banks
111 Deposits from customers Other Financial Statement Accounts [Hierarchy] The disclosure of deposits from customers. [Refer: Deposits from customers] Deposits from customers
112 Depreciation and amortisation expense Other Financial Statement Accounts [Hierarchy] The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense] Depreciation and amortisation expense
113 Derivative financial instruments Other Financial Statement Accounts [Hierarchy] The disclosure of derivative financial instruments. [Refer: Derivatives [member]] Derivative financial instruments
114 Detailed information about borrowings Other Financial Statement Accounts [Hierarchy] The disclosure of detailed information about borrowings. [Refer: Borrowings] Detailed information about borrowings
115 Detailed information about business combinations Other Information [Hierarchy] The disclosure of detailed information about business combinations. [Refer: Business combinations [member]] Detailed information about business combinations
116 Detailed information about financial instruments Other Financial Statement Accounts [Hierarchy] The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]] Detailed information about financial instruments
117 Detailed information about hedges Other Financial Statement Accounts [Hierarchy] The disclosure of detailed information about hedges. Detailed information about hedges
118 Detailed information about hedging instruments Other Financial Statement Accounts [Hierarchy] The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]] Detailed information about hedging instruments
119 Detailed information about intangible assets Other Financial Statement Accounts [Hierarchy] The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] Detailed information about intangible assets
120 Detailed information about investment property Other Financial Statement Accounts [Hierarchy] The disclosure of detailed information about investment property. [Refer: Investment property] Detailed information about investment property
121 Detailed information about property, plant and equipment Other Financial Statement Accounts [Hierarchy] The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] Detailed information about property, plant and equipment
122 Discontinued operations Other Financial Statement Accounts [Hierarchy] The disclosure of discontinued operations. [Refer: Discontinued operations [member]] Discontinued operations
123 Dividends Other Financial Statement Accounts [Hierarchy] The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. Dividends
124 Document Information Document Information [Hierarchy] Documentation goes here. Document Information http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-110000
125 Earnings per share Other Financial Statement Accounts [Hierarchy] The disclosure of earnings per share. Earnings per share
126 Earnings per share [Note] Other Information [Level 1 Text Block] The entire disclosure for earnings per share. Earnings per share [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
127 Effect of changes in foreign exchange rates [Note] Other Information [Level 1 Text Block] The entire disclosure for the effect of changes in foreign exchange rates. Effect of changes in foreign exchange rates [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
128 Effect of share-based payments on entity's profit or loss Other Financial Statement Accounts [Hierarchy] The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's profit (loss). Effect of share-based payments on entity's profit or loss
129 Employee benefits [Note] Other Information [Level 1 Text Block] The entire disclosure for employee benefits. Employee benefits [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
130 Entity's operating segments [Note] Other Information [Level 1 Text Block] The entire disclosure for operating segments. Entity's operating segments [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
131 Events after reporting period [Note] Other Information [Level 1 Text Block] The entire disclosure for events after the reporting period. Events after reporting period [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
132 Expected impact of initial application of new standards or interpretations Other Financial Statement Accounts [Hierarchy] The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have. Expected impact of initial application of new standards or interpretations
133 Expenses Other Financial Statement Accounts [Hierarchy] The disclosure of expenses. Expenses
134 Expenses by nature Other Financial Statement Accounts [Hierarchy] The disclosure of expenses by nature. [Refer: Expenses, by nature] Expenses by nature
135 Exploration and evaluation assets [Note] Other Information [Level 1 Text Block] The entire disclosure for exploration and evaluation assets. Exploration and evaluation assets [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
136 External credit grades Other Financial Statement Accounts [Hierarchy] The disclosure of external credit grades. [Refer: External credit grades [member]] External credit grades
137 Fair value measurement [Note] Other Information [Level 1 Text Block] The entire disclosure for fair value measurement. Fair value measurement [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
138 Fair value measurement of assets Other Financial Statement Accounts [Hierarchy] The disclosure of the fair value measurement of assets. Fair value measurement of assets
139 Fair value measurement of liabilities Other Financial Statement Accounts [Hierarchy] The disclosure of the fair value measurement of liabilities. Fair value measurement of liabilities
140 Fair value of financial instruments Other Financial Statement Accounts [Hierarchy] The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]] Fair value of financial instruments
141 Fair value of plan assets Other Financial Statement Accounts [Hierarchy] The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]] Fair value of plan assets
142 Fee and commission income (expense) Other Financial Statement Accounts [Hierarchy] The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)] Fee and commission income (expense)
143 Finance cost Other Financial Statement Accounts [Hierarchy] The disclosure of finance cost. [Refer: Finance costs] Finance cost
144 Finance income Other Financial Statement Accounts [Hierarchy] The disclosure of finance income. [Refer: Finance income] Finance income
145 Finance income (cost) Other Financial Statement Accounts [Hierarchy] The disclosure of finance income (cost). [Refer: Finance income (cost)] Finance income (cost)
146 Finance lease and operating lease by lessee Other Financial Statement Accounts [Hierarchy] The disclosure of finance leases and operating leases by the lessee. Finance lease and operating lease by lessee
147 Finance lease and operating lease by lessor Other Information [Hierarchy] The disclosure of finance leases and operating leases by the lessor. Finance lease and operating lease by lessor
148 Financial assets Other Financial Statement Accounts [Hierarchy] The disclosure of financial assets. [Refer: Financial assets] Financial assets
149 Financial assets held for trading Other Financial Statement Accounts [Hierarchy] The disclosure of financial assets classified as held for trading. [Refer: Financial assets] Financial assets held for trading
150 Financial assets that are either past due or impaired Other Financial Statement Accounts [Hierarchy] The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets] Financial assets that are either past due or impaired
151 Financial instruments [Note] Other Financial Statement Accounts [Level 1 Text Block] The entire disclosure for financial instruments. Financial instruments [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
152 Financial instruments at fair value through profit or loss Other Financial Statement Accounts [Hierarchy] The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] Financial instruments at fair value through profit or loss
153 Financial instruments by type of interest rate Other Financial Statement Accounts [Hierarchy] The disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]] Financial instruments by type of interest rate
154 Financial liabilities Other Financial Statement Accounts [Hierarchy] The disclosure of financial liabilities. [Refer: Financial liabilities] Financial liabilities
155 Financial risk management Other Information [Hierarchy] The disclosure of the entity's financial risk management practices and policies. Financial risk management
156 General and administrative expense Other Financial Statement Accounts [Hierarchy] The disclosure of general and administrative expenses. [Refer: Administrative expenses] General and administrative expense
157 General Information Document Information [Hierarchy] Documentation goes here. http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-110000
158 General information about financial statements [Note] Other Information [Level 1 Text Block] The entire disclosure for general information about financial statements. General information about financial statements [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
159 Geographical areas Other Information [Hierarchy] The disclosure of geographical information. Geographical areas
160 Going concern Other Information [Hierarchy] The disclosure of the entity's ability to continue as a going concern. Going concern
161 Goodwill Other Financial Statement Accounts [Hierarchy] The disclosure of goodwill. [Refer: Goodwill] Goodwill
162 Government grants [Note] Other Information [Level 1 Text Block] The entire disclosure for government grants. Government grants [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
163 Hedge accounting Other Financial Statement Accounts [Hierarchy] The disclosure of hedge accounting. Hedge accounting
164 How entity manages liquidity risk Other Financial Statement Accounts [Hierarchy] The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]] How entity manages liquidity risk
165 Impairment loss and reversal of impairment loss Other Financial Statement Accounts [Hierarchy] The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss] Impairment loss and reversal of impairment loss
166 Impairment of assets [Note] Other Information [Level 1 Text Block] The entire disclosure for the impairment of assets. Impairment of assets [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
167 Income Statement Income Statement [Roll Up] Documentation goes here. Income Statement http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-320000
168 Income Statement, by Function Income Statement [Hierarchy] Documentation goes here. http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-310000
169 Income Statement, by Nature Income Statement [Hierarchy] Documentation goes here. http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-320000
170 Income tax [Note] Income Taxes [Level 1 Text Block] The entire disclosure for income taxes. Income tax [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
171 Indirect measurement of fair value of goods or services received, other equity instruments granted during period Other Financial Statement Accounts [Hierarchy] The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's other equity instruments (ie other than share opt Indirect measurement of fair value of goods or services received, other equity instruments granted during period
172 Indirect measurement of fair value of goods or services received, share options granted during period Other Financial Statement Accounts [Hierarchy] The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options. Indirect measurement of fair value of goods or services received, share options granted during period
173 Information about consolidated structured entities Other Financial Statement Accounts [Hierarchy] The disclosure of information about consolidated structured entities. [Refer: Consolidated structured entities [member]] Information about consolidated structured entities
174 Information about employees Other Financial Statement Accounts [Hierarchy] The disclosure of information about employees. Information about employees
175 Information about key management personnel Other Information [Hierarchy] The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]] Information about key management personnel
176 Information about maturity profile of defined benefit obligation Other Financial Statement Accounts [Hierarchy] The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit p Information about maturity profile of defined benefit obligation
177 Information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c Other Financial Statement Accounts [Hierarchy] The disclosure of information about the extent of possible differences between the carrying amount and fair value of: (a) investments in equity instruments that do not have a quoted market price in an active market (or derivatives linked to such equity in Information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c
178 Information about terms and conditions of hedging instruments and how they affect future cash flows Other Financial Statement Accounts [Hierarchy] The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [member]] Information about terms and conditions of hedging instruments and how they affect future cash flows
179 Information for cash-generating units Other Financial Statement Accounts [Hierarchy] The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]] Information for cash-generating units
180 Information for impairment loss recognised or reversed for individual asset or cash-generating unit Other Financial Statement Accounts [Hierarchy] The disclosure of information for an individual asset, including goodwill, or a cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Cash-generating units [memb Information for impairment loss recognised or reversed for individual asset or cash-generating unit
181 Initial application of standards or interpretations Other Financial Statement Accounts [Hierarchy] The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]] Initial application of standards or interpretations
182 Insurance contracts [Note] Other Information [Level 1 Text Block] The entire disclosure for insurance contracts. Insurance contracts [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
183 Intangible assets [Note] Other Financial Statement Accounts [Level 1 Text Block] The entire disclosure for intangible assets. Intangible assets [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
184 Intangible assets and goodwill Other Financial Statement Accounts [Hierarchy] The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill] Intangible assets and goodwill
185 Intangible assets material to entity Other Financial Statement Accounts [Hierarchy] The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity] Intangible assets material to entity
186 Intangible assets with indefinite useful life Other Financial Statement Accounts [Hierarchy] The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life] Intangible assets with indefinite useful life
187 Interest expense Other Financial Statement Accounts [Hierarchy] The disclosure of interest expense. [Refer: Interest expense] Interest expense
188 Interest income Other Financial Statement Accounts [Hierarchy] The disclosure of interest income. [Refer: Interest income] Interest income
189 Interest income (expense) Other Financial Statement Accounts [Hierarchy] The disclosure of interest income and expense. [Refer: Interest income (expense)] Interest income (expense)
190 Interests in associates Other Financial Statement Accounts [Hierarchy] The disclosure of interests in associates. [Refer: Associates [member]] Interests in associates
191 Interests in joint arrangements Other Financial Statement Accounts [Hierarchy] The disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control. Interests in joint arrangements
192 Interests in other entities [Note] Other Information [Level 1 Text Block] The entire disclosure for interests in other entities. Interests in other entities [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
193 Interests in subsidiaries Other Financial Statement Accounts [Hierarchy] The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]] Interests in subsidiaries
194 Interests in unconsolidated structured entities Other Financial Statement Accounts [Hierarchy] The disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Unconsolidated structured entities [member]] Interests in unconsolidated structured entities
195 Inventories [Note] Other Financial Statement Accounts [Level 1 Text Block] The entire disclosure for inventories. Inventories [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
196 Inventory Components Inventory [Hierarchy] This disclosure is currently missing from the taxonomy and instance; need to add. http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-800100
197 Investment property [Note] Other Financial Statement Accounts [Level 1 Text Block] The entire disclosure for investment property. Investment property [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
198 Investments accounted for using equity method Other Financial Statement Accounts [Hierarchy] The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] Investments accounted for using equity method
199 Investments other than investments accounted for using equity method Other Financial Statement Accounts [Hierarchy] The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method] Investments other than investments accounted for using equity method
200 Issued capital Other Financial Statement Accounts [Hierarchy] The disclosure of issued capital. [Refer: Issued capital] Issued capital
201 Joint operations Other Financial Statement Accounts [Hierarchy] The disclosure of joint operations. [Refer: Joint operations [member]] Joint operations
202 Joint ventures Other Financial Statement Accounts [Hierarchy] The disclosure of joint ventures. [Refer: Joint ventures [member]] Joint ventures
203 Lease prepayments Other Financial Statement Accounts [Hierarchy] The disclosure of lease prepayments. [Refer: Prepayments] Lease prepayments
204 Leases [Note] Other Information [Level 1 Text Block] The entire disclosure for leases. Leases [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
205 Liabilities and Equity [Roll Up] Balance Sheet [Roll Up] Documentation goes here. Liabilities and Equity [Roll Up] http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-210000
206 Liquidity risk Other Financial Statement Accounts [Hierarchy] The disclosure of liquidity risk. [Refer: Liquidity risk [member]] Liquidity risk
207 Loans and advances to banks Other Financial Statement Accounts [Hierarchy] The disclosure of loans and advances to banks. [Refer: Loans and advances to banks] Loans and advances to banks
208 Loans and advances to customers Other Financial Statement Accounts [Hierarchy] The disclosure of loans and advances to customers. [Refer: Loans and advances to customers] Loans and advances to customers
209 Major customers Other Information [Hierarchy] The disclosure of major customers. Major customers
210 Market risk Other Financial Statement Accounts [Hierarchy] The disclosure of market risk. [Refer: Market risk [member]] Market risk
211 Maturity analysis for derivative financial liabilities Other Financial Statement Accounts [Hierarchy] The disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the Maturity analysis for derivative financial liabilities
212 Maturity analysis for non-derivative financial liabilities Other Financial Statement Accounts [Hierarchy] The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities] Maturity analysis for non-derivative financial liabilities
213 Maturity analysis of finance lease payments receivable Other Financial Statement Accounts [Hierarchy] The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Maturity analysis of finance lease payments receivable
214 Maturity analysis of operating lease payments Other Financial Statement Accounts [Hierarchy] The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. Maturity analysis of operating lease payments
215 Measurement bases used in preparing financial statements Other Financial Statement Accounts [Hierarchy] The explanation of the measurement basis (or bases) used in preparing the financial statements. Measurement bases used in preparing financial statements
216 Nature and extent of risks arising from financial instruments Other Financial Statement Accounts [Hierarchy] The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]] Nature and extent of risks arising from financial instruments
217 Net defined benefit liability (asset) Other Information [Hierarchy] The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] Net defined benefit liability (asset)
218 Noncontrolling interests Other Financial Statement Accounts [Hierarchy] The disclosure of non-controlling interests. [Refer: Non-controlling interests] Noncontrolling interests
219 Noncurrent assets held for sale and discontinued operations [Note] Other Information [Level 1 Text Block] The entire disclosure for non-current assets held for sale and discontinued operations. Noncurrent assets held for sale and discontinued operations [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
220 Noncurrent assets or disposal groups classified as held for sale Other Financial Statement Accounts [Hierarchy] The disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] Noncurrent assets or disposal groups classified as held for sale
221 Notes and other explanatory information Other Financial Statement Accounts [Hierarchy] The disclosure of notes and other explanatory information as part of a complete set of financial statements. Notes and other explanatory information
222 Number and weighted average exercise prices of other equity instruments Other Financial Statement Accounts [Hierarchy] The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options). Number and weighted average exercise prices of other equity instruments
223 Number and weighted average exercise prices of share options Other Information [Hierarchy] The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]] Number and weighted average exercise prices of share options
224 Number and weighted average remaining contractual life of outstanding share options Other Financial Statement Accounts [Hierarchy] The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]] Number and weighted average remaining contractual life of outstanding share options
225 Objectives, policies and processes for managing capital Other Financial Statement Accounts [Hierarchy] The disclosure of information that enables users of financial statements to evaluate the entity's objectives, policies and processes for managing capital. Objectives, policies and processes for managing capital
226 Offsetting of financial assets Other Information [Hierarchy] The disclosure of the offsetting of financial assets. [Refer: Financial assets] Offsetting of financial assets
227 Offsetting of financial assets and financial liabilities Other Financial Statement Accounts [Hierarchy] The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities] Offsetting of financial assets and financial liabilities
228 Offsetting of financial liabilities Other Financial Statement Accounts [Hierarchy] The disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities] Offsetting of financial liabilities
229 Operating segments Other Information [Hierarchy] The disclosure of operating segments. [Refer: Operating segments [member]] Operating segments
230 Other accounting policies relevant to understanding of financial statements Other Financial Statement Accounts [Hierarchy] The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose. Other accounting policies relevant to understanding of financial statements
231 Other assets Other Financial Statement Accounts [Hierarchy] The disclosure of other assets. [Refer: Other assets] Other assets
232 Other current assets Other Financial Statement Accounts [Hierarchy] The disclosure of other current assets. [Refer: Other current assets] Other current assets
233 Other current liabilities Other Financial Statement Accounts [Hierarchy] The disclosure of other current liabilities. [Refer: Other current liabilities] Other current liabilities
234 Other liabilities Other Financial Statement Accounts [Hierarchy] The disclosure of other liabilities. [Refer: Other liabilities] Other liabilities
235 Other noncurrent assets Other Financial Statement Accounts [Hierarchy] The disclosure of other non-current assets. [Refer: Other non-current assets] Other noncurrent assets
236 Other non-current liabilities Other Financial Statement Accounts [Hierarchy] The disclosure of other non-current liabilities. [Refer: Other non-current liabilities] Other non-current liabilities
237 Other operating expense Other Financial Statement Accounts [Hierarchy] The disclosure of other operating expense. [Refer: Other operating income (expense)] Other operating expense
238 Other operating income Other Financial Statement Accounts [Hierarchy] The disclosure of other operating income. [Refer: Other operating income (expense)] Other operating income
239 Other operating income (expense) Other Financial Statement Accounts [Hierarchy] The disclosure of other operating income or expense. [Refer: Other operating income (expense)] Other operating income (expense)
240 Other provisions Other Financial Statement Accounts [Hierarchy] The disclosure of other provisions. [Refer: Other provisions] Other provisions
241 Other provisions, contingent liabilities and contingent assets [Note] Other Information [Level 1 Text Block] The entire disclosure for other provisions, contingent liabilities and contingent assets. Other provisions, contingent liabilities and contingent assets [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
242 Prepayments and other assets Other Financial Statement Accounts [Hierarchy] The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments] Prepayments and other assets
243 Products and services Other Financial Statement Accounts [Hierarchy] The disclosure of the entity's products and services. [Refer: Products and services [member]] Products and services
244 Profit (loss) from operating activities Other Financial Statement Accounts [Hierarchy] The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities] Profit (loss) from operating activities
245 Property, plant and equipment [Note] Property, Plant, and Equipment [Level 1 Text Block] The entire disclosure for property, plant and equipment. Property, plant and equipment [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
246 Property, Plant and Equipment Components Property, Plant, and Equipment [Hierarchy] This disclosure is currently missing from the taxonomy and instance; need to add. http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-800100
247 Provisions Other Financial Statement Accounts [Hierarchy] The disclosure of provisions. [Refer: Provisions] Provisions
248 Range of exercise prices of outstanding share options Other Financial Statement Accounts [Hierarchy] The disclosure of the range of exercise prices for outstanding share options. Range of exercise prices of outstanding share options
249 Recognised finance lease as assets by lessee Other Financial Statement Accounts [Hierarchy] The disclosure of assets recognised by the entity as a result of engaging in finance leases. [Refer: Recognised finance lease as assets] Recognised finance lease as assets by lessee
250 Reconciliation of changes in goodwill Other Financial Statement Accounts [Hierarchy] The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill] Reconciliation of changes in goodwill
251 Reconciliation of changes in intangible assets and goodwill Other Financial Statement Accounts [Hierarchy] The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] Reconciliation of changes in intangible assets and goodwill
252 Reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments Other Financial Statement Accounts [Hierarchy] The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance Reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments
253 Reconciliation of liabilities arising from financing activities Other Financial Statement Accounts [Hierarchy] The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities] Reconciliation of liabilities arising from financing activities
254 Reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate Other Financial Statement Accounts [Hierarchy] The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity's interest in the associate. [Refer: Carrying amount [member]; Associates [me Reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate
255 Reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture Other Financial Statement Accounts [Hierarchy] The disclosure of the reconciliation of the summarised financial information of a joint venture accounted for using the equity method to the carrying amount of the reporting entity's interest in the joint venture. [Refer: Carrying amount [member]; Joint v Reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture
256 Related party [Note] Other Information [Level 1 Text Block] The entire disclosure for related parties. Related party [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
257 Repurchase and reverse repurchase agreements Other Financial Statement Accounts [Hierarchy] The disclosure of repurchase and reverse repurchase agreements. Repurchase and reverse repurchase agreements
258 Research and development expense Other Financial Statement Accounts [Hierarchy] The disclosure of research and development expense. [Refer: Research and development expense] Research and development expense
259 Reserves within equity Other Financial Statement Accounts [Hierarchy] The disclosure of reserves within equity. [Refer: Other reserves [member]] Reserves within equity
260 Restricted cash and cash equivalents Other Financial Statement Accounts [Hierarchy] The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] Restricted cash and cash equivalents
261 Revenue [Note] Other Financial Statement Accounts [Level 1 Text Block] The entire disclosure for revenue. Revenue [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
262 Sensitivity analysis for actuarial assumptions Other Information [Hierarchy] The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] Sensitivity analysis for actuarial assumptions
263 Sensitivity analysis for types of market risk Other Financial Statement Accounts [Hierarchy] The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Sensitivity analysis for types of market risk
264 Separate financial statements [Note] Other Information [Level 1 Text Block] The entire disclosure for separate financial statements. Separate financial statements [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
265 Share capital, reserves and other equity interest [Note] Other Information [Level 1 Text Block] The entire disclosure for share capital, reserves and other equity interest. Share capital, reserves and other equity interest [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
266 Share-based payment arrangements [Note] Other Information [Level 1 Text Block] The entire disclosure for share-based payment arrangements. Share-based payment arrangements [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
267 Significant Accounting Policies Accounting Policies [Hierarchy] This is a duplicate of SummaryOfSignificantAccountingPoliciesNote and should be deleted. http://xbrl.ifrs.org/role/ifrs/ias_8_2016-04-28_role-811000
268 Significant accounting policies [Note] Accounting Policies [Level 1 Text Block] The entire disclosure for significant accounting policies applied by the entity. Significant accounting policies [Note] http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800500
269 Significant unobservable inputs used in fair value measurement of assets Other Financial Statement Accounts [Hierarchy] The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets. Significant unobservable inputs used in fair value measurement of assets
270 Significant unobservable inputs used in fair value measurement of liabilities Other Financial Statement Accounts [Hierarchy] The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of liabilities. Significant unobservable inputs used in fair value measurement of liabilities
271 Statement of Changes in Equity Statement of Changes in Equity [Adjustment] Documentation goes here. Statement of Changes in Equity http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-610000
272 Statement of Comprehensive Income Income Statement [Roll Up] Documentation goes here. Statement of Comprehensive Income http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-420000
273 Statement of Comprehensive Income, Before Tax Presentation Income Statement [Hierarchy] Documentation goes here. http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-420000
274 Statement of Comprehensive Income, Net of Tax Presentation Income Statement [Hierarchy] Documentation goes here. http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-410000
275 Statement of IFRS compliance Other Information [Hierarchy] An explicit and unreserved statement of compliance with all the requirements of IFRSs. Statement of IFRS compliance
276 Statement of Income and Comprehensive Income Income Statement [Roll Up] Documentation goes here. Statement of Income and Comprehensive Income http://xbrl.ifrs.org/role/ifrs/ias_1_2016-04-28_role-420000
277 Subordinated liabilities Other Financial Statement Accounts [Hierarchy] The disclosure of subordinated liabilities. [Refer: Subordinated liabilities] Subordinated liabilities
278 Subsidiaries Other Financial Statement Accounts [Hierarchy] The disclosure of subsidiaries. [Refer: Subsidiaries [member]] Subsidiaries
279 Tax receivables and payables Other Financial Statement Accounts [Hierarchy] The disclosure of tax receivables and payables. Tax receivables and payables
280 Temporary difference, unused tax losses and unused tax credits Other Financial Statement Accounts [Hierarchy] The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] Temporary difference, unused tax losses and unused tax credits
281 Terms and conditions of share-based payment arrangement Other Financial Statement Accounts [Hierarchy] The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]] Terms and conditions of share-based payment arrangement
282 Trade and other payables Other Financial Statement Accounts [Hierarchy] The disclosure of trade and other payables. [Refer: Trade and other payables] Trade and other payables
283 Trade and other receivables Other Financial Statement Accounts [Hierarchy] The disclosure of trade and other receivables. [Refer: Trade and other receivables] Trade and other receivables
284 Transactions between related parties Other Information [Hierarchy] The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]] Transactions between related parties
285 Transferred financial assets that are not derecognised in their entirety Other Financial Statement Accounts [Hierarchy] The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]] Transferred financial assets that are not derecognised in their entirety
286 Transfers of financial assets Other Information [Hierarchy] The disclosure of transfers of financial assets. [Refer: Financial assets] Transfers of financial assets
287 Treasury shares Other Financial Statement Accounts [Hierarchy] The disclosure of treasury shares. [Refer: Treasury shares] Treasury shares

Last updated: 12/20/2019 6:41:28 PM

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