Various information (MANDATORY if information is in report): |
Name of reporting entity or other means of identification |
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period |
Domicile of entity |
Legal form of entity |
Country of incorporation |
Address of entity's registered office |
Principal place of business |
Description of nature of entity's operations and principal activities |
Name of parent entity |
Name of ultimate parent of group |
Length of life of limited life entity |
Statement of IFRS compliance |
Explanation of departure from IFRS |
Explanation of financial effect of departure from IFRS |
Disclosure of uncertainties of entity's ability to continue as going concern |
Explanation of fact and basis for preparation of financial statements when not going concern basis |
Explanation of why entity not regarded as going concern |
Description of reason for using longer or shorter reporting period |
Description of fact that amounts presented in financial statements are not entirely comparable |
Disclosure of reclassifications or changes in presentation |
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment |
Disclosure of assets and liabilities with significant risk of material adjustment |
Dividends recognised as distributions to owners per share |
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners |
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share |
Notes (MANDATORY if information is in report): |
Disclosure of notes and other explanatory information |
Disclosure of accounting judgements and estimates |
Disclosure of accrued expenses and other liabilities |
Disclosure of allowance for credit losses |
Disclosure of associates |
Disclosure of auditors' remuneration |
Disclosure of authorisation of financial statements |
Disclosure of available-for-sale financial assets |
Disclosure of basis of consolidation |
Disclosure of basis of preparation of financial statements |
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets |
Disclosure of borrowing costs |
Disclosure of borrowings |
Disclosure of business combinations |
Disclosure of cash and bank balances at central banks |
Disclosure of cash and cash equivalents |
Disclosure of cash flow statement |
Disclosure of changes in accounting policies, accounting estimates and errors |
Disclosure of changes in accounting policies |
Disclosure of claims and benefits paid |
Disclosure of collateral |
Disclosure of commitments and contingent liabilities |
Disclosure of commitments |
Disclosure of contingent liabilities |
Disclosure of cost of sales |
Disclosure of credit risk |
Disclosure of debt instruments |
Disclosure of deferred acquisition costs arising from insurance contracts |
Disclosure of deferred income |
Disclosure of deferred taxes |
Disclosure of deposits from banks |
Disclosure of deposits from customers |
Disclosure of derivative financial instruments |
Disclosure of discontinued operations |
Disclosure of dividends |
Disclosure of earnings per share |
Disclosure of effect of changes in foreign exchange rates |
Disclosure of employee benefits |
Disclosure of entity's operating segments |
Disclosure of events after reporting period |
Disclosure of expenses |
Disclosure of expenses by nature |
Disclosure of depreciation and amortisation expense |
Disclosure of general and administrative expense |
Disclosure of research and development expense |
Disclosure of exploration and evaluation assets |
Disclosure of fair value measurement |
Disclosure of fair value of financial instruments |
Disclosure of fee and commission income (expense) |
Disclosure of finance income (cost) |
Disclosure of finance income |
Disclosure of finance cost |
Disclosure of financial assets held for trading |
Disclosure of financial instruments |
Disclosure of financial instruments at fair value through profit or loss |
Disclosure of financial instruments designated at fair value through profit or loss |
Disclosure of financial instruments held for trading |
Disclosure of financial liabilities held for trading |
Disclosure of financial risk management |
Disclosure of first-time adoption |
Disclosure of general information about financial statements |
Disclosure of going concern |
Disclosure of government grants |
Disclosure of hyperinflationary reporting |
Disclosure of impairment of assets |
Disclosure of income tax |
Disclosure of information about employees |
Disclosure of information about key management personnel |
Disclosure of insurance contracts |
Disclosure of insurance premium revenue |
Disclosure of intangible assets and goodwill |
Disclosure of intangible assets |
Disclosure of goodwill |
Disclosure of interest income (expense) |
Disclosure of interest income |
Disclosure of interest expense |
Disclosure of interests in other entities |
Disclosure of interim financial reporting |
Disclosure of inventories |
Disclosure of investment contracts liabilities |
Disclosure of investment property |
Disclosure of investments accounted for using equity method |
Disclosure of investments other than investments accounted for using equity method |
Disclosure of issued capital |
Disclosure of joint ventures |
Disclosure of lease prepayments |
Disclosure of leases |
Disclosure of liquidity risk |
Disclosure of loans and advances to banks |
Disclosure of loans and advances to customers |
Disclosure of market risk |
Disclosure of material accounting policy information (new in 2022 taxonomy) |
Disclosure of net asset value attributable to unit-holders |
Disclosure of non-controlling interests |
Disclosure of non-current assets held for sale and discontinued operations |
Disclosure of non-current assets or disposal groups classified as held for sale |
Disclosure of objectives, policies and processes for managing capital |
Disclosure of other assets |
Disclosure of other non-current assets |
Disclosure of other current assets |
Disclosure of other liabilities |
Disclosure of other non-current liabilities |
Disclosure of other current liabilities |
Disclosure of other operating income (expense) |
Disclosure of other operating income |
Disclosure of other operating expense |
Disclosure of other provisions, contingent liabilities and contingent assets |
Disclosure of prepayments and other assets |
Disclosure of profit (loss) from operating activities |
Disclosure of property, plant and equipment |
Disclosure of provisions |
Disclosure of reclassification of financial instruments |
Disclosure of regulatory deferral accounts |
Disclosure of reinsurance |
Disclosure of related party |
Disclosure of repurchase and reverse repurchase agreements |
Disclosure of reserves within equity |
Disclosure of restricted cash and cash equivalents |
Disclosure of revenue |
Disclosure of revenue from contracts with customers |
Disclosure of service concession arrangements |
Disclosure of share capital, reserves and other equity interest |
Disclosure of share-based payment arrangements |
Disclosure of subordinated liabilities |
Disclosure of subsidiaries |
Disclosure of tax receivables and payables |
Disclosure of trade and other payables |
Disclosure of trade and other receivables |
Disclosure of trading income (expense) |
Disclosure of treasury shares |
Other notes (not mandatory): |
Disclosure of additional information |
Disclosure of separate financial statements |
Disclosure of composition of group |
Accounting policies (MANDATORY if information is in report): |
Disclosure of significant accounting policies |
Description of accounting policy for available-for-sale financial assets |
Description of accounting policy for biological assets |
Description of accounting policy for borrowing costs |
Description of accounting policy for borrowings |
Description of accounting policy for business combinations and goodwill |
Description of accounting policy for business combinations |
Description of accounting policy for cash flows |
Description of accounting policy for collateral |
Description of accounting policy for construction in progress |
Description of accounting policy for contingent liabilities and contingent assets |
Description of accounting policy for customer acquisition costs |
Description of accounting policy for customer loyalty programmes |
Description of accounting policy for decommissioning, restoration and rehabilitation provisions |
Description of accounting policy for deferred acquisition costs arising from insurance contracts |
Description of accounting policy for deferred income tax |
Description of accounting policy for derecognition of financial instruments |
Description of accounting policy for derivative financial instruments and hedging |
Description of accounting policy for derivative financial instruments |
Description of accounting policy for determining components of cash and cash equivalents |
Description of accounting policy for discontinued operations |
Description of accounting policy for discounts and rebates |
Description of accounting policy for dividends |
Description of accounting policy for earnings per share |
Description of accounting policy for emission rights |
Description of accounting policy for employee benefits |
Description of accounting policy for environment related expense |
Description of accounting policy for exceptional items |
Description of accounting policy for expenses |
Description of accounting policy for depreciation expense |
Description of accounting policy for research and development expense |
Description of accounting policy for exploration and evaluation expenditures |
Description of accounting policy for fair value measurement |
Description of accounting policy for fee and commission income and expense |
Description of accounting policy for finance income and costs |
Description of accounting policy for finance costs |
Description of accounting policy for financial assets |
Description of accounting policy for financial guarantees |
Description of accounting policy for financial instruments |
Description of accounting policy for financial instruments at fair value through profit or loss |
Description of accounting policy for financial liabilities |
Description of accounting policy for foreign currency translation |
Description of accounting policy for franchise fees |
Description of accounting policy for functional currency |
Description of accounting policy for government grants |
Description of accounting policy for hedging |
Description of accounting policy for held-to-maturity investments |
Description of accounting policy for impairment of assets |
Description of accounting policy for impairment of financial assets |
Description of accounting policy for impairment of non-financial assets |
Description of accounting policy for income tax |
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense |
Description of accounting policy for intangible assets and goodwill |
Description of accounting policy for goodwill |
Description of accounting policy for intangible assets other than goodwill |
Description of accounting policy for interest income and expense |
Description of accounting policy for investment in associates and joint ventures |
Description of accounting policy for investment in associates |
Description of accounting policy for investments in joint ventures |
Description of accounting policy for investment property |
Description of accounting policy for investments other than investments accounted for using equity method |
Description of accounting policy for issued capital |
Description of accounting policy for leases |
Description of accounting policy for loans and receivables |
Description of accounting policy for measuring inventories |
Description of accounting policy for mining assets |
Description of accounting policy for mining rights |
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations |
Description of accounting policy for non-current assets or disposal groups classified as held for sale |
Description of accounting policy for offsetting of financial instruments |
Description of accounting policy for oil and gas assets |
Description of accounting policy for programming assets |
Description of accounting policy for property, plant and equipment |
Description of accounting policy for provisions |
Description of accounting policy for reclassification of financial instruments |
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price |
Description of accounting policy for recognition of revenue |
Description of accounting policy for regulatory deferral accounts |
Description of accounting policy for reinsurance |
Description of accounting policy for repairs and maintenance |
Description of accounting policy for repurchase and reverse repurchase agreements |
Description of accounting policy for restricted cash and cash equivalents |
Description of accounting policy for segment reporting |
Description of accounting policy for service concession arrangements |
Description of accounting policy for share-based payment transactions |
Description of accounting policy for stripping costs |
Description of accounting policy for subsidiaries |
Description of accounting policy for taxes other than income tax |
Description of accounting policy for termination benefits |
Description of accounting policy for trade and other payables |
Description of accounting policy for trade and other receivables |
Description of accounting policy for trading income and expense |
Description of accounting policy for transactions with non-controlling interests |
Description of accounting policy for transactions with related parties |
Description of accounting policy for treasury shares |
Description of accounting policy for warrants |
Description of other accounting policies relevant to understanding of financial statements |
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