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["International Financial Reporting Standards"]
["Workbook 2019"]
[]
["Terms of Use"]
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["By using this Excel workbook, you are agreeing to the following terms. If you do not agree to the following terms, then you are not authorised to use this workbook and should immediately terminate such usage."]
["This workbook summarises the recognition, measurement, presentation and disclosure requirements set out in International Financial Reporting Standards (IFRSs) in issue as of 30 April 2019. It does not include IFRSs issued after that date. For the latest development in IFRSs please visit IAS Plus. IFRSs include Standards as issued by the International Accounting Standards Board (IASB) and the former International Accounting Standards Committee and Interpretations as issued by the IFRS Interpretations Committee and the former Standing Interpretations Committee. It may be used as a guide to assist in considering compliance with the requirements of the IFRSs. It is not a substitute for understanding such pronouncements and seeking the advice of a qualified professional adviser."]
["You are presumed to have a thorough understanding of the IFRSs and should refer to their text, as necessary, in considering particular items in this workbook. The items in this workbook are referenced to the applicable sections of the actual IFRSs."]
["The detailed recognition, measurement, presentation and disclosure points generally require a \"Yes\", \"No\" or \"N/A\" response. Depending on the response, you may need to take further action.  A \"Yes\" response does not necessarily result in compliance with IFRSs."]
["IFRSs are constantly changing and this checklist may not be current."]
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["Disclaimer"]
[]
["This Excel workbook contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this Excel workbook, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this Excel workbook."]
["IMPORTANT INSTRUCTIONS FOR USING THIS WORKBOOK","."]
["Warning"]
["While every effort has been made to ensure that this checklist is complete in terms of the requirements of IFRS, practitioners will inevitably be required to exercise professional judgement based on specific circumstances. This checklist is an enabling tool that does not address such judgemental issues. Practitioners are advised to consult IFRS specialists where issues are identified."]
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["Important Excel Macro Programming Warnings"]
["Please do not add or delete any rows or columns in the worksheets. Changing or deleting the response to a Tailoring Question (TQ) or sub TQ will result in losing the answers already entered in the detailed compliance questions associated with the TQ or sub TQ."]
["Web link(s) to DTTL Tech library (Reference column in the checklist)"]
["The user needs connectivity to the DTTL Tech library. If the user is outside the Deloitte office, logon to Deloitte secured network. Please note that due to a technical limitation, some users may need to open the Internet browser first in order to be able to make use of the hyperlinks to the DTTL Tech library. The link to the offline version of the DTTL Tech library is not supported in this checklist."]
["File Structure"]
["The workbook includes several types of worksheets :"]
["- READ ME FIRST  "]
["The \"READ ME FIRST\"  worksheet contains terms of use and important instructions for using this workbook."]
["- Summary"]
["The \"Summary\" worksheet contains questions that may be used to summarize the results of this checklist as to whether the recognition, measurement, presentation and disclosure requirements of IFRS have been met."]
["- Index"]
["The \"Index\"  worksheet provides an overview of all IFRS in this checklist. In this index, the user should indicate which IFRSs are applicable to the entity.  Please note that the default answer has been set to yes and should be changed if the IFRS is not applicable. For all applicable IFRSs, the \"Index\"  worksheet contains links to the Accounting compliance questionnaires and Presentation and disclosure checklists by standard. If the Accounting compliance questionnaires and Presentation and disclosure checklists by standard only contain 1 tailoring question, the default answer in the Accounting compliance questionnaire and Presentation and disclosure checklist will be automatically answered with \"yes\". "]
["- AccountingTQSummary and PresentationTQSummary"]
["The \"AccountingTQSummary\" and \"PresentationTQSummary\"  provide an overview of the answers to the main tailoring questions per IFRSs."]
["- Accounting compliance questionnaires (IAS/IFRS [standard number]A) and Presentation and disclosure checklists (IAS/IFRS [standard number]P) by standard"]
["The \"Accounting compliance questionnaires\" and the \"Presentation and disclosure checklists\" by standard contain tailoring and detailed questions that will assist in determining whether the recognition, measurement, presentation and disclosure requirements of applicable IFRSs have been met."]
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["Colour Coding"]
["All worksheets in this workbook follow a standard colour coding."]
["Certain Standards, Amendments and Interpretations are not effective for periods beginning on 1 January 2019. These are indicated in the checklist by red colour coding. Earlier application of these requirements is generally permitted (see Standards/Amendments/Interpretations for specific requirements). When such Standards, Amendments and Interpretations are applied for periods beginning before their effective dates, that fact is generally required to be disclosed (see specific Standards/Amendments/Interpretations for details)."]
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["Dark blue : Main Tailoring Questions"]
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["Light violet  : Sub-Tailoring questions"]
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["Light green : Guidance"]
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["Violet : Answer cell"]
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["Hyperlinks are in blue font and underlined"]
["The links work on an on-line basis (i.e., the user should have connectivity to the DTTL Tech library) and lead the user to the proper Standard, Amendment or Interpretation. "]
["Overall Questionnaire Structure"]
["Every questionnaire includes five columns"]
["- TQ : internal reference for a main tailoring question."]
["- Reference : where the reference to the related paragraph in the Standard, Amendment or Interpretation is indicated (hyperlink connection to the DTTL Tech library)."]
["- Recognition/measurement requirement (Accounting questionnaire) or Presentation/disclosure requirement (Presentation and disclosure checklist): Questions (tailoring, sub-tailoring and detailed compliance questions) and Guidance."]
["- Yes/No/N/A : Answers. Exclusively Yes, No or N/A. In some cases, an option to select guidance is available."]
["- Comments : To be filled where a discrepancy with the Standard, Amendment or Interpretation is noted."]
["Process"]
["Applicability"]
["Starting from the Index page, the preparer selects by standard the applicability of the standard to the engagement by selecting \"Yes\" or \"No\" from the dropdown box."]
["In case of a positive answer (by selecting \"Yes\" to the standard that is applicable), the questionnaire (Accounting and Presentation) relating to the selected standard will appear in the workbook. The user will automatically be transferred, by clicking on the link, to the selected questionnaire."]
["Guidance"]
["The user can decide whether he/she wants to show or hide the guidance in the questionnaire by selecting one of the options on the top of the questionnaire. Guidance on individual questions will not automatically disappear  if you answer \"yes\"  or \"no\"  to the question.  The guidance on individual questions can be hidden by selecting the \"Hide\" option at the top of the sheet."]
["Compliance"]
["The questionnaire is to be filled in the suggested order, that corresponds to the logical flow of the standard."]
["An answer to a tailoring question may lead to sub-tailoring question(s) or to some detailed compliance questions."]
["By clicking on the answer cell, the user will be proposed a selection of options (Yes/No/N/A) and sometimes guidance. By selecting the guidance, some additional content will be disclosed just below the question. The preparer then needs to go back to the initial question to answer Yes, No or N/A."]
["The response in an answer cell can be deleted."]
["If the response to a tailoring question or sub-tailoring question is cleared, all the associated compliance questions will not be displayed on the screen. The answer cell of the associated questions will be cleared automatically."]
["A negative answer to a detailed compliance question indicates, in the majority of the cases, non-compliance with the standard. A comment will have to be inserted in the following column."]
["AccountingTQSummary and PresentationTQSummary"]
["The answers (or the lack of an answer) to the main tailoring questions are automatically copied into the AccountingTQSummary /or PresentationTQSummary worksheet (Hyperlink at the right top of the worksheet). The AccountingTQSummary and PresentationTQSummary worksheets give an overview of the answers to the main tailoring questions. It does not provide an overview of non-compliance."]
["Deleted content of cell(s)"]
["In case the user works with an unprotected version and content is lost, the problem can be corrected as follows: (1) Unhide the rows with the missing text. (2) Copy the missing text from a known good file and paste them in the worksheet where the content loss occurred and save the file."]
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["Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network\nof member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed\ndescription of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.\n"]
[]
["© 2019. For information, contact Deloitte Touche Tohmatsu Limited."]

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["SUMMARY OF CHECKLIST RESULTS"]
["General"]
["This worksheet may be used to summarise the results of this checklist as to whether the recognition, measurement, presentation and disclosure requirements of IFRS have been met:"]
["Areas of noncompliance"]
["The following areas of noncompliance were noted:","Follow-up:"]
[]
[]
["Areas requiring further attention"]
["The following areas were identified that need further attention:","Follow-up:"]
[]
[]
["Areas of change in accounting and presentation and disclosure requirements as compared to prior year: "]
["The following areas were identified that changed as compared to prior year:","Follow-up:"]

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["IFRS Checklist Worksheet Index",null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
["This checklist addresses the measurement and recognition as well as the presentation and disclosure requirements of IFRSs in issue at 30 April 2019. Those Standards, Amendments and Interpretations indicated in the checklist by red colour coding are not yet mandatorily effective but can be early adopted.",null,null,null,null,null,null,null,null,null,null,null,null,"No"]
["Please note that this checklist does not explicitly address the Conceptual Framework for Financial Reporting. "]
[null,null,"                              Standard",null,null,null,"Applicable","Accounting",null,"Presentation"]
[null,null,"IFRS 1 -First-time Adoption of International Financial Reporting Standards",null,null,null,"Yes","IFRS1A",null,"IFRS1P"]
[null,null,"IFRS 2 -Share-based Payment",null,null,null,"Yes","IFRS2A",null,"IFRS2P"]
[null,null,"IFRS 3 -Business Combinations",null,null,null,"Yes","IFRS3A",null,"IFRS3P"]
[null,null,"IFRS 4 -Insurance Contracts",null,null,null,"Yes","IFRS4A",null,"IFRS4P"]
[null,null,"IFRS 5 -Non-current Assets Held for Sale and Discontinued Operations",null,null,null,"Yes","IFRS5A",null,"IFRS5P"]
[null,null,"IFRS 6 -Exploration for and Evaluation of Mineral Resources",null,null,null,"Yes","IFRS6A",null,"IFRS6P"]
[null,null,"IFRS 7 -Financial Instruments: Disclosures\n(entity has not yet adopted IFRS 9)",null,null,null,"Yes","N/A",null,"IFRS7P (not adopted IFRS 9)"]
[null,null,"IFRS 7 -Financial Instruments: Disclosures                                                                                                 (entity has adopted IFRS 9)",null,null,null,"Yes","N/A",null,"IFRS7P (with IFRS 9)"]
[null,null,"IFRS 8 -Operating Segments",null,null,null,"Yes","N/A",null,"IFRS8P"]
[null,null,"IFRS 9 -Financial Instruments",null,null,null,"Yes","IFRS9A",null,"IFRS9P"]
[null,null,"IFRS 10 -Consolidated Financial Statements ",null,null,null,"Yes","IFRS10A",null,"N/A"]
[null,null,"IFRS 11 -Joint Arrangements ",null,null,null,"Yes","IFRS11A",null,"N/A"]
[null,null,"IFRS 12 -Disclosure of Interests in Other Entities ",null,null,null,"Yes","N/A",null,"IFRS12P"]
[null,null,"IFRS 13 -Fair Value Measurement ",null,null,null,"Yes","IFRS13A",null,"IFRS13P"]
[null,null,"IFRS 14 Regulatory Deferral Accounts",null,null,null,"Yes","IFRS14A",null,"IFRS14P"]
[null,null,"IFRS 15 Revenue from contracts with Customers",null,null,null,"Yes","IFRS15A",null,"IFRS15P"]
[null,null,"IFRS 16 Leases",null,null,null,"Yes","IFRS16A",null,"IFRS16P"]
[null,null,"IAS 1 -Presentation of Financial Statements ",null,null,null,"Yes","N/A",null,"IAS1P"]
[null,null,"IAS 2 -Inventories",null,null,null,"Yes","IAS2A",null,"IAS2P"]
[null,null,"IAS 7 -Statement of Cash Flows",null,null,null,"Yes","N/A",null,"IAS7P"]
[null,null,"IAS 8 -Accounting Policies, Changes in Accounting Estimates and Errors",null,null,null,"Yes","IAS8A",null,"IAS8P"]
[null,null,"IAS 10 -Events after the Reporting Period",null,null,null,"Yes","IAS10A",null,"IAS10P"]
[null,null,"IAS 12 -Income Taxes",null,null,null,"Yes","IAS12A",null,"IAS12P"]
[null,null,"IAS 16 -Property, Plant and Equipment",null,null,null,"Yes","IAS16A",null,"IAS16P"]
[null,null,"IAS 19(2011) -Employee Benefits",null,null,null,"Yes","IAS19(2011)A",null,"IAS19(2011)P"]
[null,null,"IAS 20 -Accounting for Government Grants and Disclosure of Government Assistance",null,null,null,"Yes","IAS20A",null,"IAS20P"]
[null,null,"IAS 21 -The Effects of Changes in Foreign Exchange Rates",null,null,null,"Yes","IAS21A",null,"IAS21P"]
[null,null,"IAS 23 -Borrowing Costs ",null,null,null,"Yes","IAS23A",null,"IAS23P"]
[null,null,"IAS 24 -Related Party Disclosures",null,null,null,"Yes","N/A",null,"IAS24P"]
[null,null,"IAS 26 -Accounting and Reporting by Retirement Benefit Plans",null,null,null,"Yes","N/A",null,"IAS26P"]
[null,null,"IAS 27 -Separate Financial Statements ",null,null,null,"Yes","IAS27(2011)A",null,"IAS27(2011)P"]
[null,null,"IAS 28 -Investments in Associates and Joint Ventures ",null,null,null,"Yes","IAS28(2011)A",null,"IAS28(2011)P"]
[null,null,"IAS 29 -Financial Reporting in Hyperinflationary Economies",null,null,null,"Yes","IAS29A",null,"IAS29P"]
[null,null,"IAS 32 -Financial Instruments: Presentation",null,null,null,"Yes","N/A",null,"IAS32P"]
[null,null,"IAS 33 -Earnings per Share",null,null,null,"Yes","IAS33A",null,"IAS33P"]
[null,null,"IAS 34 -Interim Financial Reporting ",null,null,null,"Yes","N/A",null,"IAS34P"]
[null,null,"IAS 36 -Impairment of Assets",null,null,null,"Yes","IAS36A",null,"IAS36P"]
[null,null,"IAS 37 -Provisions, Contingent Liabilities and Contingent Assets",null,null,null,"Yes","IAS37A",null,"IAS37P"]
[null,null,"IAS 38 -Intangible Assets",null,null,null,"Yes","IAS38A",null,"IAS38P"]
[null,null,"IAS 39 -Financial Instruments: Recognition and Measurement \n(for entities that have not adopted IFRS 9)",null,null,null,"Yes","IAS39A (not adopted IFRS 9)",null,"IAS39P (not adopted IFRS 9)"]
[null,null,"IAS 39 -Financial Instruments: Recognition and Measurement \n(entity has adopted IFRS 9 but retained the hedging requirements of IAS 39)",null,null,null,"Yes","IAS39A (hedge accounting)",null,"N/A","*Entities continuing to apply IAS 39 for hedge accounting after implementation of IFRS 9 shall apply presentation requirements in tab 'IFRS7P (with IFRS 9)'"]
[null,null,"IAS 40 -Investment Property\n",null,null,null,"Yes","IAS40A",null,"IAS40P"]
[null,null,"IAS 41 -Agriculture",null,null,null,"Yes","IAS41A",null,"IAS41P"]
[null,null,"IFRIC 5 -Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds ",null,null,null,"Yes","N/A",null,"IFRIC5P"]
[null,null,"IFRIC 12 /SIC 29 -Service Concession Arrangements",null,null,null,"Yes","IFRIC12A",null,"SIC29P"]
[null,null,"IFRIC 17 -Distributions of Non-cash Assets to Owners",null,null,null,"Yes","IFRIC17A",null,"IFRIC17P"]
[null,null,"IFRIC 19 -Extinguishing Financial Liabilities with Equity Instruments",null,null,null,"Yes","IFRIC19A",null,"IFRIC19P"]
[null,null,"IFRIC 20 -Stripping Costs in the Production Phase of a Surface Mine",null,null,null,"Yes","IFRIC20A","Yes","N/A"]
[null,null,"IFRIC 21 -Levies ",null,null,null,"Yes","IFRIC21A","Yes","N/A"]
[null,null,"IFRIC 22 -Foreign Currency Transactions and Advance Consideration ",null,null,null,"Yes","IFRIC22A","Yes","N/A"]
[null,null,"IFRIC 23 -Uncertainty Over Income Tax Treatment",null,null,null,"Yes","IFRIC23A",null,"IFRIC23P"]
[]
[]
["Workbook Last updated: April 2019"]

{"sheet":"AccountingTQSummary","index":3,"n_rows":446,"n_cols":8,"rows_kept":446,"cut":false,"hidden":false,"merged":[[441,1,441,6],[442,1,442,4],[95,1,95,4],[96,1,96,4],[182,1,182,6],[183,1,183,4],[193,1,193,4],[194,1,194,4],[195,1,195,4],[196,1,196,4],[185,1,185,4],[184,1,184,4],[122,1,122,4],[123,1,123,4],[124,1,124,4],[125,1,125,4],[126,1,126,4],[127,1,127,4],[107,1,107,4],[108,1,108,4],[109,1,109,4],[110,1,110,4],[111,1,111,4],[112,1,112,4],[102,1,102,4],[0,0,0,8],[97,1,97,4],[98,1,98,4],[99,1,99,4],[100,1,100,4],[7,1,7,4],[8,1,8,4],[9,1,9,4],[38,1,38,4],[11,1,11,4],[12,1,12,4],[10,1,10,4],[2,1,2,6],[3,1,3,4],[4,1,4,4],[5,1,5,4],[6,1,6,4],[19,1,19,4],[20,1,20,4],[39,1,39,4],[21,1,21,4],[22,1,22,4],[13,1,13,4],[14,1,14,4],[15,1,15,4],[16,1,16,4],[17,1,17,4],[18,1,18,4],[23,1,23,4],[24,1,24,4],[101,1,101,6],[44,1,44,4],[45,1,45,4],[29,1,29,4],[30,1,30,4],[31,1,31,4],[32,1,32,4],[33,1,33,4],[35,1,35,4],[34,1,34,4],[36,1,36,4],[37,1,37,4],[25,1,25,4],[26,1,26,4],[27,1,27,4],[40,1,40,6],[41,1,41,4],[42,1,42,4],[43,1,43,4],[28,1,28,4],[63,1,63,4],[64,1,64,4],[65,1,65,4],[66,1,66,4],[67,1,67,4],[46,1,46,4],[47,1,47,4],[62,1,62,6],[48,1,48,4],[74,1,74,4],[75,1,75,4],[76,1,76,4],[77,1,77,4],[80,1,80,6],[81,1,81,4],[68,1,68,4],[69,1,69,4],[70,1,70,6],[71,1,71,4],[72,1,72,4],[73,1,73,4],[78,1,78,4],[79,1,79,4],[89,1,89,4],[90,1,90,4],[91,1,91,4],[92,1,92,4],[93,1,93,4],[94,1,94,4],[82,1,82,4],[83,1,83,4],[85,1,85,6],[86,1,86,4],[87,1,87,4],[88,1,88,6],[84,1,84,4],[103,1,103,4],[104,1,104,4],[105,1,105,4],[106,1,106,4],[197,1,197,6],[113,1,113,4],[114,1,114,4],[115,1,115,4],[146,1,146,6],[147,1,147,4],[148,1,148,4],[149,1,149,4],[150,1,150,4],[151,1,151,4],[161,1,161,6],[162,1,162,4],[163,1,163,4],[164,1,164,4],[165,1,165,4],[166,1,166,4],[116,1,116,6],[117,1,117,4],[118,1,118,4],[128,1,128,4],[129,1,129,4],[119,1,119,4],[120,1,120,4],[121,1,121,4],[204,1,204,4],[205,1,205,4],[206,1,206,4],[207,1,207,4],[208,1,208,6],[130,1,130,6],[131,1,131,4],[132,1,132,4],[133,1,133,4],[134,1,134,4],[135,1,135,4],[136,1,136,4],[137,1,137,4],[138,1,138,4],[144,1,144,4],[140,1,140,4],[141,1,141,4],[142,1,142,4],[139,1,139,4],[143,1,143,4],[209,1,209,4],[198,1,198,4],[199,1,199,4],[200,1,200,4],[201,1,201,4],[202,1,202,6],[203,1,203,4],[216,1,216,4],[217,1,217,4],[218,1,218,4],[226,1,226,4],[219,1,219,4],[220,1,220,4],[210,1,210,4],[211,1,211,4],[212,1,212,6],[213,1,213,4],[214,1,214,6],[215,1,215,4],[186,1,186,4],[187,1,187,4],[247,1,247,4],[248,1,248,4],[249,1,249,4],[250,1,250,4],[251,1,251,4],[252,1,252,4],[241,1,241,4],[242,1,242,4],[243,1,243,4],[244,1,244,4],[245,1,245,4],[246,1,246,6],[234,1,234,4],[236,1,236,6],[237,1,237,4],[238,1,238,4],[239,1,239,4],[240,1,240,4],[228,1,228,4],[229,1,229,4],[230,1,230,4],[231,1,231,4],[258,1,258,4],[259,1,259,4],[260,1,260,6],[261,1,261,4],[262,1,262,4],[263,1,263,4],[188,1,188,4],[189,1,189,4],[190,1,190,4],[191,1,191,4],[192,1,192,4],[257,1,257,4],[253,1,253,4],[254,1,254,4],[255,1,255,4],[256,1,256,6],[232,1,232,4],[233,1,233,4],[221,1,221,4],[222,1,222,4],[223,1,223,4],[224,1,224,4],[225,1,225,4],[227,1,227,6],[270,1,270,4],[271,1,271,4],[272,1,272,6],[273,1,273,4],[274,1,274,4],[275,1,275,4],[264,1,264,4],[265,1,265,4],[266,1,266,4],[267,1,267,4],[268,1,268,4],[269,1,269,6],[282,1,282,4],[283,1,283,4],[285,1,285,6],[286,1,286,4],[287,1,287,4],[288,1,288,6],[276,1,276,4],[278,1,278,4],[277,1,277,4],[279,1,279,4],[280,1,280,4],[281,1,281,4],[295,1,295,4],[296,1,296,4],[297,1,297,4],[298,1,298,4],[299,1,299,4],[300,1,300,6],[289,1,289,4],[290,1,290,4],[291,1,291,4],[292,1,292,4],[293,1,293,4],[294,1,294,6],[313,1,313,6],[317,1,317,4],[318,1,318,6],[309,1,309,4],[310,1,310,4],[311,1,311,4],[301,1,301,4],[307,1,307,4],[304,1,304,4],[305,1,305,4],[302,1,302,4],[303,1,303,6],[306,1,306,4],[308,1,308,6],[312,1,312,4],[319,1,319,4],[320,1,320,4],[321,1,321,4],[322,1,322,4],[323,1,323,4],[324,1,324,4],[314,1,314,4],[315,1,315,4],[316,1,316,4],[337,1,337,4],[338,1,338,4],[339,1,339,4],[340,1,340,4],[341,1,341,4],[342,1,342,4],[325,1,325,4],[326,1,326,4],[335,1,335,4],[336,1,336,4],[327,1,327,4],[334,1,334,6],[349,1,349,4],[350,1,350,4],[353,1,353,4],[354,1,354,4],[345,1,345,4],[346,1,346,4],[347,1,347,4],[348,1,348,4],[343,1,343,4],[344,1,344,6],[351,1,351,4],[352,1,352,6],[401,1,401,4],[393,1,393,4],[394,1,394,4],[395,1,395,4],[396,1,396,4],[367,1,367,4],[368,1,368,4],[369,1,369,4],[381,1,381,4],[370,1,370,4],[380,1,380,6],[390,1,390,6],[391,1,391,4],[386,1,386,4],[387,1,387,4],[425,1,425,4],[426,1,426,6],[397,1,397,4],[398,1,398,4],[399,1,399,4],[400,1,400,4],[419,1,419,4],[424,1,424,4],[414,1,414,4],[415,1,415,4],[418,1,418,4],[413,1,413,6],[416,1,416,4],[417,1,417,6],[420,1,420,4],[423,1,423,6],[403,1,403,6],[404,1,404,4],[405,1,405,4],[406,1,406,4],[407,1,407,4],[408,1,408,4],[409,1,409,4],[410,1,410,4],[439,1,439,6],[440,1,440,4],[437,1,437,6],[434,1,434,4],[435,1,435,4],[427,1,427,4],[428,1,428,4],[429,1,429,6],[430,1,430,4],[431,1,431,6],[432,1,432,4],[433,1,433,6],[436,1,436,4],[436,5,436,8],[145,1,145,4],[167,1,167,6],[168,1,168,4],[155,1,155,4],[154,1,154,4],[156,1,156,4],[157,1,157,4],[152,1,152,6],[153,1,153,4],[158,1,158,4],[159,1,159,6],[160,1,160,4],[361,1,361,4],[362,1,362,4],[363,1,363,4],[364,1,364,4],[365,1,365,4],[366,1,366,4],[355,1,355,4],[356,1,356,4],[357,1,357,4],[358,1,358,4],[359,1,359,4],[360,1,360,6],[444,1,444,6],[445,1,445,4],[411,1,411,4],[412,1,412,4],[178,1,178,4],[179,1,179,4],[180,1,180,4],[181,1,181,4],[169,1,169,4],[170,1,170,4],[171,1,171,4],[172,1,172,4],[173,1,173,4],[174,1,174,4],[175,1,175,4],[176,1,176,4],[177,1,177,4],[388,1,388,4],[392,1,392,6],[402,1,402,4],[382,1,382,4],[383,1,383,4],[384,1,384,4],[385,1,385,4]]}
["Summary of IFRS Accounting Tailoring Questions"]
[]
["IFRS 1","First-time Adoption of International Financial Reporting Standards"]
[null,"Is the entity a first time adopter of IFRSs in terms of IFRS 1?",null,null,null,{"$f":"IF(IFRS1A!L44=\"\",\"\",IF(IFRS1A!L44=\"Guidance\",\"\",IFRS1A!L44))","v":""},"IFRS1A"]
[null,"Did the entity enter into any business combinations before the date of transition to IFRSs?",null,null,null,{"$f":"IF(IFRS1A!L62=\"\",\"\",IFRS1A!L62)","v":""},"IFRS1B"]
[null,"Has the entity granted any equity instruments prior to the date of transition that fall within the scope of IFRS 2?",null,null,null,{"$f":"IF(IFRS1A!L128=\"\",\"\",IFRS1A!L128)","v":""},"IFRS1C"]
[null,"Has the entity entered into any insurance contracts?",null,null,null,{"$f":"IF(IFRS1A!L151=\"\",\"\",IFRS1A!L151)","v":""},"IFRS1D"]
[null,"Has the entity recognised items of property, plant and equipment in the opening IFRS statement of financial position?",null,null,null,{"$f":"IF(IFRS1A!L163=\"\",\"\",IFRS1A!L163)","v":""},"IFRS1E"]
[null,"Has the entity recognised items of investment property or right-of-use-assets (in accordance with IFRS 16) in the opening IFRS statement of financial position?",null,null,null,{"$f":"IF(IFRS1A!L171=\"\",\"\",IFRS1A!L171)","v":""},"IFRS1F"]
[null,"Has the entity recognised intangible assets (other than goodwill) in the opening IFRS statement of financial position?",null,null,null,{"$f":"IF(IFRS1A!L175=\"\",\"\",IFRS1A!L175)","v":""},"IFRS1G"]
[null,{"$f":"IFRS1A!K203","v":"Has the entity assessed if it was party of a contract existing at the date of transition to IFRSs that contains a lease by applying paragraphs 9–11 of IFRS 16 on the basis of facts and circumstances existing at that date?"},null,null,null,{"$f":"IF(IFRS1A!L203=\"\",\"\",IF(IFRS1A!L203=\"Guidance\",\"\",IFRS1A!L203))","v":""},"IFRS1HH"]
[null,"Does retrospective application of IAS 21 result in any cumulative exchange differences to be recognised in the opening IFRS statement of financial position?",null,null,null,{"$f":"IF(IFRS1A!L222=\"\",\"\",IFRS1A!L222)","v":""},"IFRS1J "]
[null,"Did the entity recognise any investments in subsidiaries, jointly ventures and associates?",null,null,null,{"$f":"IF(IFRS1A!L232=\"\",\"\",IFRS1A!L232)","v":""},"IFRS1K"]
[null,"Did the entity become a first-time adopter later than its parent or an entity that has significant influence or joint control over it? ",null,null,null,{"$f":"IF(IFRS1A!L254=\"\",\"\",IFRS1A!L254)","v":""},"IFRS1L"]
[null,"Did the entity become a first-time adopter later than its subsidiary, associate or joint venture?",null,null,null,{"$f":"IF(IFRS1A!L266=\"\",\"\",IFRS1A!L266)","v":""},"IFRS1M"]
[null,"Did the entity become a first-time adopter for its separate financial statements earlier or later than for its consolidated financial statements?",null,null,null,{"$f":"IF(IFRS1A!L270=\"\",\"\",IFRS1A!L270)","v":""},"IFRS1N"]
[null,"Did the entity recognise any compound financial instruments under previous GAAP?",null,null,null,{"$f":"IF(IFRS1A!L274=\"\",\"\",IFRS1A!L274)","v":""},"IFRS1O"]
[null,"Has the entity recognised financial instruments, as defined under IAS 32 and IFRS 9, in the opening IFRS statement of financial position?",null,null,null,{"$f":"IF(IFRS1A!L285=\"\",\"\",IF(IFRS1A!L285=\"Guidance\",\"\",IFRS1A!L285))","v":""},"IFRS1P"]
[null,"Did the entity have obligations to dismantle, remove and restore items of property, plant and equipment at the date of transition to IFRSs?",null,null,null,{"$f":"IF(IFRS1A!L295=\"\",\"\",IF(IFRS1A!L295=\"Guidance\",\"\",IFRS1A!L295))","v":""},"IFRS1Q"]
[null,"Was the entity, at the date of transition to IFRSs, a party to a Service Concession Arrangement within the scope of IFRIC 12 Service Concession Arrangements?",null,null,null,{"$f":"IF(IFRS1A!L311=\"\",\"\",IFRS1A!L311)","v":""},"IFRS1R"]
[null,"Has the entity considered applying the transitional provisions in IAS 23?",null,null,null,{"$f":"IF(IFRS1A!L319=\"\",\"\",IFRS1A!L319)","v":""},"IFRS1V"]
[null,"Has the entity considered applying the transitional provisions in IFRIC 19?",null,null,null,{"$f":"IF(IFRS1A!L326=\"\",\"\",IFRS1A!L326)","v":""},"IFRS1Y"]
[null,"Does the entity have a functional currency that was, or is, the currency of a hyperinflationary economy?",null,null,null,{"$f":"IF(IFRS1A!L331=\"\",\"\",IFRS1A!L331)","v":""},"IFRS1YA"]
[null,"Does the entity have interests in joint arrangements?",null,null,null,{"$f":"IF(IFRS1A!L341=\"\",\"\",IFRS1A!L341)","v":""},"IFRS1YB"]
[null,"Does the entity have surface mining operations?",null,null,null,{"$f":"IF(IFRS1A!L349=\"\",\"\",IFRS1A!L349)","v":""},"IFRS1YC"]
[null,"Has the entity entered into contracts to buy or sell a non-financial item?",null,null,null,{"$f":"IF(IFRS1A!L358=\"\",\"\",IFRS1A!L358)","v":""},"IFRS1YCC"]
[null,"If the entity elected to apply any of the expedients in paragraph C5 of IFRS 15, has it applied that expedient consistently to all contracts within all reporting periods presented?",null,null,null,{"$f":"IF(IFRS1A!L362=\"\",\"\",IFRS1A!L362)","v":""},"IFRS1YD"]
[null,"Has the entity entered into foreign currency transactions that result in recognition of a non-monetary asset or non-monetary liability arising from the payment or receipt of advance consideration before recognition of the related asset, expense or income (or part of it)?",null,null,null,{"$f":"IF(IFRS1A!L369=\"\",\"\",IFRS1A!L369)","v":""},"IFRS1YE"]
[null,"Did the entity derecognise financial assets or financial liabilities under previous GAAP?",null,null,null,{"$f":"IF(IFRS1A!L377=\"\",\"\",IFRS1A!L377)","v":""},"IFRS1S"]
[null,"Does the entity apply hedge accounting or has the entity recognised any derivatives in the opening IFRS statement of financial position?",null,null,null,{"$f":"IF(IFRS1A!L383=\"\",\"\",IFRS1A!L383)","v":""},"IFRS1T"]
[null,"Has the entity applied the transitional provisions relating to non-controlling interests set out in paragraph B7 of IFRS 1?",null,null,null,{"$f":"IF(IFRS1A!L397=\"\",\"\",IFRS1A!L397)","v":""},"IFRS1W"]
[null,"Has the entity used estimates to measure assets and liabilities recognised in its opening IFRS statement of financial position?",null,null,null,{"$f":"IF(IFRS1A!L405=\"\",\"\",IFRS1A!L405)","v":""},"IFRS1U"]
[null,"Has the entity recognised any financial assets in the opening IFRS statement of financial position?",null,null,null,{"$f":"IF(IFRS1A!L415=\"\",\"\",IFRS1A!L415)","v":""},"IFRS1Z"]
[null,"Has the entity applied the impairment requirements in Section 5.5 of IFRS 9 retrospectively subject to paragraphs 7.2.15 and 7.2.18–7.2.20 of that IFRS?",null,null,null,{"$f":"IF(IFRS1A!L422=\"Guidance\",\"\",IF(IFRS1A!L422=\"\",\"\",IFRS1A!L422))","v":""},"IFRS1ZA"]
[null,"Does the entity have any outstanding government loans at the date of transition to IFRSs?",null,null,null,{"$f":"IF(IFRS1A!L427=\"\",\"\",IFRS1A!L427)","v":""},"IFRS1ZB"]
[null,"Does the entity have any outstanding government loans at the date of transition to IFRSs?",null,null,null,{"$f":"IF(IFRS1A!L431=\"\",\"\",IFRS1A!L431)","v":""},"IFRS1ZC"]
[null,"Has the entity entered into any insurance contracts?",null,null,null,{"$f":"IF(IFRS1A!L443=\"\",\"\",IFRS1A!L443)","v":""},"IFRS1ZD"]
[null,"Does the entity have uncertainty over income tax treatment?",null,null,null,{"$f":"IF(IFRS1A!L449=\"\",\"\",IFRS1A!L449)","v":""},"IFRS1ZE"]
[]
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["IFRS 2","Share-based Payment"]
[null,"Does the entity enter into transactions with employees or other parties providing similar services which are settled through the issue of the entity’s equity or equity of an entity in the same group?",null,null,null,{"$f":"IF(IFRS2A!L34=\"\",\"\",IFRS2A!L34)","v":""},"IFRS2A"]
[null,"Does the entity enter into transactions with parties other than employees which are settled through the issue of the entity’s equity or equity of an entity in the same group?",null,null,null,{"$f":"IF(IFRS2A!L35=\"\",\"\",IFRS2A!L35)","v":""},"IFRS2B"]
[null,"Does the entity enter into transactions which are settled at an amount determined by reference to the entity’s equity or equity of an entity in the same group?",null,null,null,{"$f":"IF(IFRS2A!L36=\"\",\"\",IFRS2A!L36)","v":""},"IFRS2C"]
[null,"Does the entity enter into transactions in which the entity has the choice to settle the transaction either through the issue of the entity’s equity or equity of an entity in the same group or in cash, the amount of which is determined by reference to the entity’s equity or equity of an entity in the same group?",null,null,null,{"$f":"IF(IFRS2A!L37=\"\",\"\",IFRS2A!L37)","v":""},"IFRS2D"]
[null,"Does the entity enter into transactions in which the counterparty has the choice to receive payment either in the form of the entity’s equity or equity of an entity in the same group or in cash, the amount of which is determined by reference to the entity’s equity or equity of an entity in the same group?",null,null,null,{"$f":"IF(IFRS2A!L38=\"\",\"\",IFRS2A!L38)","v":""},"IFRS2E"]
[null,{"$f":"IFRS2A!K210","v":"Where the entity has entered into a share-based payment transaction, has the entity modified any terms of its share-based payment arrangement?"},null,null,null,{"$f":"IF(IFRS2A!L210=\"\",\"\",IF(IFRS2A!L210=\"Guidance\",\"\",IFRS2A!L210))","v":""},"IFRS2F"]
[null,{"$f":"IFRS2A!K336","v":"Does the entity receive goods or services from its suppliers as consideration from share-based payment transactions in which another group entity has the obligation to settle the share-based payment?"},null,null,null,{"$f":"IF(IFRS2A!L336=\"\",\"\",IFRS2A!L336)","v":""},"IFRS2G"]
[null,{"$f":"IFRS2A!K378","v":"Is the entity obliged by tax laws or regulations to withhold an amount for an employee’s tax obligation associated with a share-based payment and transfer that amount to the tax authority on the employee’s behalf?"},null,null,null,{"$f":"IF(IFRS2A!L378=\"\",\"\",IF(IFRS2A!L378=\"Guidance\",\"\",IFRS2A!L378))","v":""},"IFRS2H"]
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["IFRS 3","Business Combinations"]
[null,"Has the entity entered into a business combination during the period?",null,null,null,{"$f":"IF(IFRS3A!K26=\"\",\"\",IF(IFRS3A!K26=\"Guidance\",\"\",IFRS3A!K26))","v":""},"IFRS3A"]
[null,"Has goodwill been recognised in the current year or previous periods?",null,null,null,{"$f":"IF(IFRS3A!K229=\"\",\"\",IFRS3A!K229)","v":""},"IFRS3E"]
[null,"Does the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed measured in accordance with IFRS 3 exceed the aggregate of the consideration transferred?",null,null,null,{"$f":"IF(IFRS3A!K249=\"\",\"\",IF(IFRS3A!K249=\"Guidance\",\"\",IFRS3A!K249))","v":""},"IFRS3F"]
[null,"Was the business combination achieved in stages, for example through successive share purchases?",null,null,null,{"$f":"IF(IFRS3A!K266=\"\",\"\",IFRS3A!K266)","v":""},"IFRS3B"]
[null,"Was the business combination achieved without transfer of consideration?",null,null,null,{"$f":"IF(IFRS3A!K275=\"\",\"\",IFRS3A!K275)","v":""},"IFRS3C"]
[null,"Were changes in the fair value of contingent consideration recognised after the acquisition date due to additional information obtained after that date about facts and circumstances that existed at the acquisition date?",null,null,null,{"$f":"IF(IFRS3A!K385=\"\",\"\",IF(IFRS3A!K385=\"Guidance\",\"\",IFRS3A!K385))","v":""},"IFRS3D"]
[null,"Has the entity entered into a business combination that is classified as a 'reverse acquisition' during the period?",null,null,null,{"$f":"IF(IFRS3A!K405=\"\",\"\",IF(IFRS3A!K405=\"Guidance\",\"\",IFRS3A!K405))","v":""},"IFRS3H"]
["IFRS 4","Insurance Contracts"]
[null,"Has the entity issued any insurance contracts (including reinsurance contracts) or does it hold any reinsurance contracts?",null,null,null,{"$f":"IF(IFRS4A!K23=\"\",\"\",IF(IFRS4A!K23=\"Guidance\",\"\",IFRS4A!K23))","v":""},"IFRS4A"]
[null,"Are there any embedded derivatives in insurance contracts which the entity has issued, apart from an embedded derivative which is itself an insurance contract? ",null,null,null,{"$f":"IF(IFRS4A!K86=\"\",\"\",IFRS4A!K86)","v":""},"IFRS4D"]
[null,"Do any of the insurance contracts which the entity has issued contain both an insurance component and a deposit component? ",null,null,null,{"$f":"IF(IFRS4A!K104=\"\",\"\",IF(IFRS4A!K104=\"Guidance\",\"\",IFRS4A!K104))","v":""},"IFRS4E"]
[null,"Has the insurer changed its accounting policies for insurance contracts?",null,null,null,{"$f":"IF(IFRS4A!K169=\"\",\"\",IFRS4A!K169)","v":""},"IFRS4F"]
[null,"Did the entity assume any insurance liabilities or acquire any insurance assets in a business combination (as defined in IFRS 3)? OR\nDid the entity acquire a portfolio of insurance contracts?",null,null,null,{"$f":"IF(IFRS4A!K208=\"\",\"\",IFRS4A!K208)","v":""},"IFRS4G"]
[null,"Has the entity issued an insurance contract which contains a discretionary participation feature (see Guidance) as well as a guaranteed element? ",null,null,null,{"$f":"IF(IFRS4A!K221=\"\",\"\",IF(IFRS4A!K221=\"Guidance\",\"\",IFRS4A!K221))","v":""},"IFRS4C"]
[null,"Has the entity issued financial instruments with a discretionary participation feature?",null,null,null,{"$f":"IF(IFRS4A!K244=\"\",\"\",IF(IFRS4A!K244=\"Guidance\",\"\",IFRS4A!K244))","v":""},"IFRS4B"]
[null,"Has the entity applied the temporary exemption from IFRS 9?",null,null,null,{"$f":"IF(IFRS4A!K275=\"\",\"\",IF(IFRS4A!K275=\"Guidance\",\"\",IFRS4A!K275))","v":""},"IFRS4H"]
[null,"Has the entity applied the overlay approach?",null,null,null,{"$f":"IF(IFRS4A!K320=\"\",\"\",IF(IFRS4A!K320=\"Guidance\",\"\",IFRS4A!K320))","v":""},"IFRS4I"]
["IFRS 5","Non-current Assets Held for Sale and Discontinued Operations"]
[null,"Does the entity hold non-current assets or groups of assets for which it intends to recover the carrying amount principally through a sale transaction rather than through continuing use (an asset ‘held for sale’) or is committed to distribute the assets (or disposal group) to owners acting in their capacity as owners (held for distribution to owners)?  ",null,null,null,{"$f":"IF(IFRS5A!J22=\"\",\"\",IF(IFRS5A!J22=\"Guidance\",\"\",IFRS5A!J22))","v":""},"IFRS5A"]
[null,"Has the entity acquired any non-current assets (or disposal groups) exclusively with a view to their subsequent disposal (see note to 5A above)?",null,null,null,{"$f":"IF(IFRS5A!J90=\"\",\"\",IFRS5A!J90)","v":""},"IFRS5B"]
[null,"Has the entity previously classified assets (or disposal groups) as held for sale or held for distribution to owners which no longer meet the classification criteria? ",null,null,null,{"$f":"IF(IFRS5A!J151=\"\",\"\",IFRS5A!J151)","v":""},"IFRS5D"]
[]
["IFRS 6","Exploration for and Evaluation of Mineral Resources"]
[null,"Has the entity incurred expenditures related to exploration for and evaluation of mineral resources during the current or prior period?",null,null,null,{"$f":"IF(IFRS6A!J15=\"\",\"\",IFRS6A!J15)","v":""},"IFRS6A"]
[null,"Has the entity capitalised any exploration and evaluation expenditures as an asset?",null,null,null,{"$f":"IF(IFRS6A!J16=\"\",\"\",IFRS6A!J16)","v":""},"IFRS6B"]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"No"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
[]
["IFRS 9","Financial Instruments"]
[null,"Does the entity have financial assets and / or financial liabilities that are within the scope of IFRS9? ",null,null,null,{"$f":"IF(IFRS9A!K47=\"\",\"\",IFRS9A!K47)","v":""},"IFRS9A"]
[null,"Has the entity derecognised any financial assets?",null,null,null,{"$f":"IF(IFRS9A!K54=\"Guidance\",\"\",IF(IFRS9A!K54=\"\",\"\",IFRS9A!K54))","v":""},"IFRS9B"]
[null,"Has the entity transferred any financial assets?",null,null,null,{"$f":"IF(IFRS9A!K73=\"Guidance\",\"\",IF(IFRS9A!K73=\"\",\"\",IFRS9A!K73))","v":""},"IFRS9C"]
[null,"Has the entity derecognised any financial liabilities?",null,null,null,{"$f":"IF(IFRS9A!K118=\"Guidance\",\"\",IF(IFRS9A!K118=\"\",\"\",IFRS9A!K118))","v":""},"IFRS9D"]
[null,"Has the entity designated financial assets at fair value through profit or loss?",null,null,null,{"$f":"IF(IFRS9A!K141=\"Guidance\",\"\",IF(IFRS9A!K141=\"\",\"\",IFRS9A!K141))","v":""},"IFRS9F"]
[null,"Has the entity designated financial liabilities at fair value through profit or loss?",null,null,null,{"$f":"IF(IFRS9A!K149=\"Guidance\",\"\",IF(IFRS9A!K149=\"\",\"\",IFRS9A!K149))","v":""},"IFRS9G"]
[null,"Does the entity have a hybrid contract with the effect that some of the cash flows of the combined instrument vary in a way similar to a standalone derivative?",null,null,null,{"$f":"IF(IFRS9A!K154=\"Guidance\",\"\",IF(IFRS9A!K154=\"\",\"\",IFRS9A!K154))","v":""},"IFRS9H"]
[null,"Has the entity reclassified financial instruments?",null,null,null,{"$f":"IF(IFRS9A!K164=\"Guidance\",\"\",IF(IFRS9A!K164=\"\",\"\",IFRS9A!K164))","v":""},"IFRS9J"]
[null,"Does the entity have financial instruments carried at amortised cost?",null,null,null,{"$f":"IF(IFRS9A!K187=\"Guidance\",\"\",IF(IFRS9A!K187=\"\",\"\",IFRS9A!K187))","v":""},"IFRS9Q"]
[null,"Does the entity have  a financial asset that is measured in accordance with paragraphs 4.1.2 or 4.1.2A, a lease receivable, a contract asset or a loan commitment and a financial guarantee contract to which the impairment requirements apply?",null,null,null,{"$f":"IF(IFRS9A!K200=\"Guidance\",\"\",IF(IFRS9A!K200=\"\",\"\",IFRS9A!K200))","v":""},"IFRS9K"]
[null,"Has the entity got financial assets which are equity instruments?",null,null,null,{"$f":"IF(IFRS9A!K277=\"Guidance\",\"\",IF(IFRS9A!K277=\"\",\"\",IFRS9A!K277))","v":""},"IFRS9M"]
[null,"Has the entity got financial liabilities which are designated as at fair value through profit or loss?",null,null,null,{"$f":"IF(IFRS9A!K285=\"Guidance\",\"\",IF(IFRS9A!K285=\"\",\"\",IFRS9A!K285))","v":""},"IFRS9L"]
[null,"Does the entity have financial instruments measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A?",null,null,null,{"$f":"IF(IFRS9A!K293=\"Guidance\",\"\",IF(IFRS9A!K293=\"\",\"\",IFRS9A!K293))","v":""},"IFRS9O"]
[null,"Has the entity applied the hedge accounting requirements under IFRS 9?",null,null,null,{"$f":"IF(IFRS9A!K299=\"Guidance\",\"\",IF(IFRS9A!K299=\"\",\"\",IFRS9A!K299))","v":""},"IFRS9I"]
[]
["IFRS 10","Consolidated Financial Statements"]
[null,"Does the reporting entity 'control' one or more entities during or at the end of the reporting period?\nA) Does the reporting entity have power over an investee?\nB) Does the reporting entity have exposure or rights to variable returns from its involvement with the investee?\nC) Does the reporting entity have ability to use its power over the investee to affect the amount of the reporting entity's returns?",null,null,null,{"$f":"IF(IFRS10A!K25=\"\",\"\",IF(IFRS10A!K25=\"Guidance\",\"\",IFRS10A!K25))","v":""},"IFRS10A"]
[null,"Have changes in reporting entity's ownership interest in a subsidiary resulted in a loss of control?",null,null,null,{"$f":"IF(IFRS10A!K90=\"\",\"\",IFRS10A!K90)","v":""},"IFRS10B"]
[null,"Is the reporting entity an investment entity?",null,null,null,{"$f":"IF(IFRS10A!K134=\"\",\"\",IF(IFRS10A!K134=\"Guidance\",\"\",IFRS10A!K134))","v":""},"IFRS10E"]
[]
[]
["IFRS 11","Joint Arrangements"]
[null,"Does the entity participate in a contractual arrangement with one or more parties to undertake an economic activity, which is subject to joint control? ",null,null,null,{"$f":"IF(IFRS11A!K28=\"\",\"\",IF(IFRS11A!K28=\"Guidance\",\"\",IFRS11A!K28))","v":""},"IFRS11A"]
[null,"Did the entity's assessment indicate that the arrangement is a joint operation?",null,null,null,{"$f":"IF(IFRS11A!K58=\"\",\"\",IF(IFRS11A!K58=\"Guidance\",\"\",IFRS11A!K58))","v":""},"IFRS11B"]
[null,"Has the entity acquired an interest in a joint operation in which the activity of the joint operation constitutes a business, as defined in IFRS 3?",null,null,null,{"$f":"IF(IFRS11A!K70=\"\",\"\",IFRS11A!K70)","v":""},"IFRS11C"]
[null,"Did the entity's assessment indicate that the arrangement is a joint venture?",null,null,null,{"$f":"IF(IFRS11A!K88=\"\",\"\",IF(IFRS11A!K88=\"Guidance\",\"\",IFRS11A!K88))","v":""},"IFRS11D"]
[null,"Does the reporting entity have interests in joint arrangements and prepare separate financial statements?",null,null,null,{"$f":"IF(IFRS11A!K96=\"\",\"\",IF(IFRS11A!K96=\"Guidance\",\"\",IFRS11A!K96))","v":""},"IFRS11E"]
[null,"Has the reporting entity contributed or sold assets to a joint operation in which it is joint operator?",null,null,null,{"$f":"IF(IFRS11A!K106=\"\",\"\",IFRS11A!K106)","v":""},"IFRS11F"]
["IFRS 13","Fair Value Measurement"]
[null,"Does the entity have any assets or liabilities for which another IFRS requires or permits fair value measurements or disclosures about fair value measurements?",null,null,null,{"$f":"IF(IFRS13A!L29=\"\",\"\",IF(IFRS13A!L29=\"Guidance\",\"\",IFRS13A!L29))","v":"Yes"},"IFRS13A"]
["IFRS 14","Regulatory Deferral Accounts"]
[null,{"$f":"IFRS14A!I18","v":"Does the entity (a) conducts rate-regulated activities; and (b) recognised amounts that qualify as regulatory deferral account balances in its financial statements in accordance with its previous GAAP?"},null,null,null,{"$f":"IF(IFRS14A!J18=\"Guidance\",\"\",IF(IFRS14A!J18=\"\",\"\",IFRS14A!J18))","v":""},"IFRS14A"]
[null,{"$f":"IFRS14A!I26","v":"Has the entity elected to apply IFRS 14?"},null,null,null,{"$f":"IF(IFRS14A!J26=\"\",\"\",IFRS14A!J26)","v":""},"IFRS14B"]
[null,{"$f":"IFRS14A!I56","v":"IFRS 3: Has the entity acquired a business that includes regulatory account balances?"},null,null,null,{"$f":"IF(IFRS14A!J56=\"\",\"\",IFRS14A!J56)","v":""},"IFRS14C"]
[null,{"$f":"IFRS14A!I59","v":"IFRS 10: Is the entity a parent that recognises regulatory deferral account balances in its consolidated financial statements in accordance with this Standard?"},null,null,null,{"$f":"IF(IFRS14A!J59=\"\",\"\",IFRS14A!J59)","v":""},"IFRS14D"]
[null,{"$f":"IFRS14A!I62","v":"IAS 28: Is the entity an investor that recognises its investments using the equity method?"},null,null,null,{"$f":"IF(IFRS14A!J62=\"\",\"\",IFRS14A!J62)","v":""},"IFRS14E"]
["IFRS 15","Revenue from Contracts with Customers"]
[null,"Is the entity applying IFRS 15 for the first time?",null,null,null,{"$f":"IF(IFRS15A!K45=\"Guidance\",\"\",IF(IFRS15A!K45=\"\",\"\",IFRS15A!K45))","v":""},"IFRS15A"]
[null,"Has the entity identified a contract with a customer as defined in IFRS 15?",null,null,null,{"$f":"IF(IFRS15A!K69=\"Guidance\",\"\",IF(IFRS15A!K69=\"\",\"\",IFRS15A!K69))","v":""},"IFRS15B"]
[null,"Does the entity have a contract in which a customer may return a defective product in exchange for a functioning product?",null,null,null,{"$f":"IF(IFRS15A!K116=\"Guidance\",\"\",IF(IFRS15A!K116=\"\",\"\",IFRS15A!K116))","v":""},"IFRS15C"]
[null,"Does the entity grant a customer the option to acquire additional goods or services as a result of a contract with a customer?",null,null,null,{"$f":"IF(IFRS15A!K125=\"Guidance\",\"\",IF(IFRS15A!K125=\"\",\"\",IFRS15A!K125))","v":""},"IFRS15D"]
[null,"Is another party involved in providing goods or services to a customer?",null,null,null,{"$f":"IF(IFRS15A!K136=\"Guidance\",\"\",IF(IFRS15A!K136=\"\",\"\",IFRS15A!K136))","v":""},"IFRS15E"]
[null,"Does the entity charge a customer a non-refundable upfront fee at or near contract inception? ",null,null,null,{"$f":"IF(IFRS15A!K167=\"Guidance\",\"\",IF(IFRS15A!K167=\"\",\"\",IFRS15A!K167))","v":""},"IFRS15F"]
[null,"Has the entity transferred control of a product to a customer and also granted the customer the right to return the product for various reasons (such as dissatisfaction with the product) and receive any combination of the following: \na) a full or partial refund of any consideration paid; \nb) a credit that can be applied against amounts owed, or that will be owed, to the entity; and  \nc) another product in exchange?",null,null,null,{"$f":"IF(IFRS15A!K206=\"Guidance\",\"\",IF(IFRS15A!K206=\"\",\"\",IFRS15A!K206))","v":""},"IFRS15G"]
[null,"Has the entity received a prepayment from a customer?",null,null,null,{"$f":"IF(IFRS15A!K267=\"Guidance\",\"\",IF(IFRS15A!K267=\"\",\"\",IFRS15A!K267))","v":""},"IFRS15H"]
[null,"Has the entity entered into a repurchase agreement with its customer?",null,null,null,{"$f":"IF(IFRS15A!K398=\"Guidance\",\"\",IF(IFRS15A!K398=\"\",\"\",IFRS15A!K398))","v":""},"IFRS15I"]
[null,"Has the entity entered into a consignment arrangement with its customer?",null,null,null,{"$f":"IF(IFRS15A!K434=\"Guidance\",\"\",IF(IFRS15A!K434=\"\",\"\",IFRS15A!K434))","v":""},"IFRS15J"]
[null,"Has the entity entered into a Bill and hold arrangement with its customer?",null,null,null,{"$f":"IF(IFRS15A!K444=\"Guidance\",\"\",IF(IFRS15A!K444=\"\",\"\",IFRS15A!K444))","v":""},"IFRS15K"]
[null,"Have any of the contracts been modified?",null,null,null,{"$f":"IF(IFRS15A!K456=\"Guidance\",\"\",IF(IFRS15A!K456=\"\",\"\",IFRS15A!K456))","v":""},"IFRS15L"]
[null,"Has the entity granted a license to a customer?",null,null,null,{"$f":"IF(IFRS15A!K469=\"Guidance\",\"\",IF(IFRS15A!K469=\"\",\"\",IFRS15A!K469))","v":""},"IFRS15M"]
[null,"Has the entity incurred in costs to obtain a contract with a customer that it would not have incurred if the contract had not been obtained (for example, a sales commission)?",null,null,null,{"$f":"IF(IFRS15A!K514=\"Guidance\",\"\",IF(IFRS15A!K514=\"\",\"\",IFRS15A!K514))","v":""},"IFRS15N"]
["IFRS 16","IFRS 16 Leases "]
[null,"Is the entity applying IFRS16 for the first time?",null,null,null,{"$f":"IF(IFRS16A!L29=\"\",\"\",IF(IFRS16A!L29=\"Guidance\",\"\",IFRS16A!L29))","v":""},"IFRS16A"]
[null,"Has the entity elected to apply the optional recognition exemption related to short-term leases?",null,null,null,{"$f":"IF(IFRS16A!L116=\"\",\"\",IF(IFRS16A!L116=\"Guidance\",\"\",IFRS16A!L116))","v":""},"IFRS16B"]
[null,"Has the entity elected to apply the optional recognition exemption related to leases of low value?",null,null,null,{"$f":"IF(IFRS16A!L126=\"\",\"\",IF(IFRS16A!L126=\"Guidance\",\"\",IFRS16A!L126))","v":""},"IFRS16C"]
[null,"Does the entity have a contract that may be a lease or may contain a lease?",null,null,null,{"$f":"IF(IFRS16A!L144=\"\",\"\",IF(IFRS16A!L144=\"Guidance\",\"\",IFRS16A!L144))","v":""},"IFRS16D"]
[null,"Have any of the terms and conditions of the contract changed?",null,null,null,{"$f":"IF(IFRS16A!L246=\"\",\"\",IFRS16A!L246)","v":""},"IFRS16E"]
[null,"Does the contract include lease and non-lease components?",null,null,null,{"$f":"IF(IFRS16A!L250=\"\",\"\",IFRS16A!L250)","v":""},"IFRS16F"]
[null,"Is the entity a lessee?",null,null,null,{"$f":"IF(IFRS16A!L278=\"\",\"\",IF(IFRS16A!L278=\"Guidance\",\"\",IFRS16A!L278))","v":""},"IFRS16G"]
[null,"Has there been a change in the lease term as described in paragraphs 20–21?",null,null,null,{"$f":"IF(IFRS16A!L357=\"\",\"\",IFRS16A!L357)","v":""},"IFRS16H"]
[null,"Has there been a lease modification?",null,null,null,{"$f":"IF(IFRS16A!L394=\"\",\"\",IF(IFRS16A!L394=\"Guidance\",\"\",IFRS16A!L394))","v":""},"IFRS16I"]
[null,"Has the entity obtained legal title to an underlying asset before that legal title was transferred to the lessor and the asset is leased to the lessee?",null,null,null,{"$f":"IF(IFRS16A!L420=\"\",\"\",IF(IFRS16A!L420=\"Guidance\",\"\",IFRS16A!L420))","v":""},"IFRS16J"]
[null,"Is the entity a lessor?",null,null,null,{"$f":"IF(IFRS16A!L430=\"\",\"\",IF(IFRS16A!L430=\"Guidance\",\"\",IFRS16A!L430))","v":""},"IFRS16K"]
[null,"Has the entity entered into a sale and leaseback transaction?",null,null,null,{"$f":"IF(IFRS16A!L557=\"\",\"\",IFRS16A!L557)","v":""},"IFRS16L"]
[null,"Has the entity elected to apply the practical expedient to apply this Standard to a portfolio of leases with similar characteristics ?",null,null,null,{"$f":"IF(IFRS16A!L582=\"\",\"\",IFRS16A!L582)","v":""},"IFRS16M"]
[null,"Has the entity combined two or more contracts entered into at or near the same time with the same counterparty (or related parties of the counterparty)?",null,null,null,{"$f":"IF(IFRS16A!L587=\"\",\"\",IFRS16A!L587)","v":""},"IFRS16N"]
["IAS 2","Inventories"]
[null,"Does the entity purchase goods for resale (for example merchandise, land)? ",null,null,null,{"$f":"IF(IAS2A!K26=\"\",\"\",IAS2A!K26)","v":""},"IAS2A"]
[null,"Does the entity produce or manufacture inventories? ",null,null,null,{"$f":"IF(IAS2A!K27=\"\",\"\",IAS2A!K27)","v":""},"IAS2B"]
[null,"Does the entity purchase any materials or supplies to be used in the rendering of services?",null,null,null,{"$f":"IF(IAS2A!K28=\"\",\"\",IAS2A!K28)","v":""},"IAS2C"]
[null,"Does the entity hold any agricultural produce measured in accordance with IAS 2?",null,null,null,{"$f":"IF(IAS2A!K88=\"\",\"\",IAS2A!K88)","v":""},"IAS2D"]
["IAS 8","Accounting Policies, Changes in Accounting Estimates and Errors"]
[null,"Has the entity developed, in accordance with IFRSs, accounting policies that represent the specific principles, bases, conventions, rules and practices to be applied in preparing and presenting its financial statements?",null,null,null,{"$f":"IF(IAS8A!L18=\"\",\"\",IAS8A!L18)","v":""},"IAS8E"]
[null,"Has the adoption of an IFRS or an Interpretation resulted in a change in accounting policy?",null,null,null,{"$f":"IF(IAS8A!L42=\"\",\"\",IAS8A!L42)","v":""},"IAS8C"]
[null,"Has the entity voluntarily changed any accounting policy during the year (except for changes resulting from the adoption of a new Standard)? ",null,null,null,{"$f":"IF(IAS8A!L43=\"\",\"\",IAS8A!L43)","v":""},"IAS8D"]
[null,"Has there been a change in accounting estimate during the year? ",null,null,null,{"$f":"IF(IAS8A!L96=\"\",\"\",IAS8A!L96)","v":""},"IAS8A"]
[null,"During the current period, did the entity discover any errors in the preparation of financial statements of prior periods? ",null,null,null,{"$f":"IF(IAS8A!L109=\"\",\"\",IAS8A!L109)","v":""},"IAS8B"]
["IAS 10","Events after the Reporting Period"]
[null,"Has any favourable or unfavourable event, affecting the reporting entity, occurred after the reporting period but before the date when the financial statements are authorised for issue?",null,null,null,{"$f":"IF(IAS10A!I16=\"\",\"\",IAS10A!I16)","v":""},"IAS10A"]
[null,"Has the entity proposed or declared dividends after the reporting period?",null,null,null,{"$f":"IF(IAS10A!I29=\"\",\"\",IAS10A!I29)","v":""},"IAS10B"]
[null,"Has management determined after the reporting period that it intends to liquidate the entity or to cease trading or have there been indicators that the reporting entity may no longer be a going concern?",null,null,null,{"$f":"IF(IAS10A!I33=\"\",\"\",IAS10A!I33)","v":""},"IAS10C"]
[" "]
[]
["IAS 12","Income Taxes"]
[null,"Is the entity subject to income tax legislation imposed either domestically and/or by foreign legislators, including withholding taxes, which are payable by a subsidiary, associate or joint venture on distributions to the reporting entity?",null,null,null,{"$f":"IF(IAS12A!K34=\"\",\"\",IAS12A!K34)","v":""},"IAS12A"]
[null,"Do taxable temporary differences exist? ",null,null,null,{"$f":"IF(IAS12A!K56=\"\",\"\",IF(IAS12A!K56=\"Guidance\",\"\",IAS12A!K56))","v":""},"IAS12B"]
[null,"Was the entity involved in a business combination or acquisition in a past reporting period, for which a deferred tax liability in relation to goodwill has not been recognised?",null,null,null,{"$f":"IF(IAS12A!K65=\"\",\"\",IAS12A!K65)","v":""},"IAS12J"]
[null,"Has the entity been involved in a business combination in the current reporting period?",null,null,null,{"$f":"IF(IAS12A!K76=\"\",\"\",IAS12A!K76)","v":""},"IAS12F"]
[null,"Does the entity carry assets at fair value or at a revalued amount (e.g. under the revaluation models of IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets; at fair value under IAS 40 Investment Property, IFRS 9 Financial Instruments and IFRS 16 Leases)?",null,null,null,{"$f":"IF(IAS12A!K80=\"\",\"\",IF(IAS12A!K80=\"Guidance\",\"\",IAS12A!K80))","v":""},"IAS12G"]
[null,"Do deductible temporary differences exist?",null,null,null,{"$f":"IF(IAS12A!K92=\"\",\"\",IF(IAS12A!K92=\"Guidance\",\"\",IAS12A!K92))","v":""},"IAS12C"]
[null,"Did the entity have any unused tax losses or unused tax credits during or at the end of the current reporting period?",null,null,null,{"$f":"IF(IAS12A!K124=\"\",\"\",IAS12A!K124)","v":""},"IAS12D"]
[null,"Has the entity held investments in subsidiaries, branches, associates or interests in joint arrangements during or at the end of the current reporting period?",null,null,null,{"$f":"IF(IAS12A!K136=\"\",\"\",IAS12A!K136)","v":""},"IAS12E"]
[null,"Has there been a change in the tax status of the entity or of its shareholders during the current reporting period?",null,null,null,{"$f":"IF(IAS12A!K199=\"\",\"\",IF(IAS12A!K199=\"Guidance\",\"\",IAS12A!K199))","v":""},"IAS12H"]
[null,"Was the entity involved in a business combination or acquisition in a past reporting period and a deferred tax asset was not recognised for the acquiree’s income tax loss carryforwards or other deferred tax assets because the recognition criteria in IFRS 3 Business Combinations were not met?",null,null,null,{"$f":"IF(IAS12A!K249=\"\",\"\",IAS12A!K249)","v":""},"IAS12K"]
[null,"Does the entity have share-based payment transactions within the scope of IFRS 2 Share-based Payment outstanding during the current reporting period? ",null,null,null,{"$f":"IF(IAS12A!K256=\"\",\"\",IAS12A!K256)","v":""},"IAS12I"]
[]
["IAS 16","Property, Plant and Equipment"]
[null,"Did the entity hold, construct or acquire any property, plant or equipment during the year? ",null,null,null,{"$f":"IF(IAS16A!J22=\"\",\"\",IAS16A!J22)","v":""},"IAS16A"]
[null,"Did the entity incur any subsequent expenditure relating to an existing item of property, plant and equipment during the year? ",null,null,null,{"$f":"IF(IAS16A!J43=\"\",\"\",IAS16A!J43)","v":""},"IAS16B"]
[null,"Does the entity have any obligations to dismantle, remove and restore items of property, plant and equipment (commonly referred to as ‘decommissioning, restoration and similar liabilities’)?",null,null,null,{"$f":"IF(IAS16A!J71=\"\",\"\",IAS16A!J71)","v":""},"IAS16G"]
[null,"Did the entity acquire an item of property, plant and equipment in exchange for another asset?",null,null,null,{"$f":"IF(IAS16A!J105=\"\",\"\",IAS16A!J105)","v":""},"IAS16F"]
[null,"Does the entity hold/own assets held at cost less accumulated depreciation and accumulated impairment loss under the cost model?",null,null,null,{"$f":"IF(IAS16A!J133=\"\",\"\",IAS16A!J133)","v":""},"IAS16C"]
[null,"Does the entity revalue any class of its property, plant and equipment under the revaluation model?",null,null,null,{"$f":"IF(IAS16A!J137=\"\",\"\",IAS16A!J137)","v":""},"IAS16D"]
[null,"Did the entity sell, scrap or otherwise dispose of any property, plant and equipment during the year? ",null,null,null,{"$f":"IF(IAS16A!J214=\"\",\"\",IAS16A!J214)","v":""},"IAS16E"]
[]
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[]
[]
[]
[]
[]
[]
["IAS 19(2011)","Employee Benefits"]
[null,"Does the entity have expenses arising from short term employee benefits (other than those to which IFRS 2 applies), such as the following, that are expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related service:\na)       wages, salaries and social security contributions;\nb)       paid annual leave and paid sick leave;\nc)       profit-sharing and bonuses; and\nd)       non-monetary benefits (such as medical care, housing, cars and free or subsidised goods or services) for current employees.",null,null,null,{"$f":"IF('IAS19(2011)A'!K18=\"\",\"\",IF('IAS19(2011)A'!K18=\"Guidance\",\"\",'IAS19(2011)A'!K18))","v":""},"IAS19A"]
[null,"Does the entity offer post-employment benefits such as:\na)       retirement benefits (e.g., pensions and lump sum payments on retirement); or\nb)      other post-employment benefits, such as post-employment life insurance and post-employment medical care?",null,null,null,{"$f":"IF('IAS19(2011)A'!K55=\"\",\"\",IF('IAS19(2011)A'!K55=\"Guidance\",\"\",'IAS19(2011)A'!K55))","v":""},"IAS19B"]
[null,"Does the entity participate in any multi-employer post-employment benefit plans, classified either as a defined contribution or defined benefit plan?",null,null,null,{"$f":"IF('IAS19(2011)A'!K244=\"\",\"\",IF('IAS19(2011)A'!K244=\"Guidance\",\"\",'IAS19(2011)A'!K244))","v":""},"IAS19C"]
[null,"Does the entity participate in a plan that shares risks between various entities under common control?",null,null,null,{"$f":"IF('IAS19(2011)A'!K256=\"\",\"\",IF('IAS19(2011)A'!K256=\"Guidance\",\"\",'IAS19(2011)A'!K256))","v":""},"IAS19J"]
[null,"Does the entity participate in any state post-employment benefit plans, classified either as a defined contribution or defined benefit plan? ",null,null,null,{"$f":"IF('IAS19(2011)A'!K266=\"\",\"\",IF('IAS19(2011)A'!K266=\"Guidance\",\"\",'IAS19(2011)A'!K266))","v":""},"IAS19D"]
[null,"Does the entity pay insurance premiums to fund a post employment benefit plan?",null,null,null,{"$f":"IF('IAS19(2011)A'!K278=\"\",\"\",'IAS19(2011)A'!K278)","v":""},"IAS19E"]
[null,"Does the entity have any other long-term employee benefits including items such as the following, that are not expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related service:\na)       long-term paid absences such as long-service or sabbatical leave;\nb)      jubilee or other long-service benefits;\nc)      long-term disability benefits;\nd)      profit-sharing and bonuses; and\ne)      deferred remuneration?",null,null,null,{"$f":"IF('IAS19(2011)A'!K288=\"\",\"\",IF('IAS19(2011)A'!K288=\"Guidance\",\"\",'IAS19(2011)A'!K288))","v":""},"IAS19G"]
[null,"Is the entity due to pay any employee benefits as a result of either: \na)      its decision to terminate an employee's employment before the normal retirement date; or\nb)      an employee's decision to accept an offer of benefits in exchange for the termination of employment?",null,null,null,{"$f":"IF('IAS19(2011)A'!K309=\"\",\"\",'IAS19(2011)A'!K309)","v":""},"IAS19H"]
["IAS 20","Accounting for Government Grants and Disclosure of Government Assistance"]
[null,"Has the entity received or does it expect to receive any grants, subsidies, subventions or other transfer of resources from government, government bodies or similar agencies? ",null,null,null,{"$f":"IF(IAS20A!J20=\"\",\"\",IAS20A!J20)","v":""},"IAS20A"]
[null,"Have any government grants been repaid or become repayable?",null,null,null,{"$f":"IF(IAS20A!J52=\"\",\"\",IAS20A!J52)","v":""},"IAS20B"]
["IAS 21","The Effects of Changes in Foreign Exchange Rates"]
[null,"Does the entity have transactions in foreign currencies? ",null,null,null,{"$f":"IF(IAS21A!J36=\"\",\"\",IAS21A!J36)","v":""},"IAS21A"]
[null,"Does the entity have any foreign operations?",null,null,null,{"$f":"IF(IAS21A!J37=\"\",\"\",IAS21A!J37)","v":""},"IAS21E"]
[null,"Is the functional currency of the entity the currency of a hyperinflationary economy in accordance with IAS 29 Financial Reporting in Hyperinflationary Economies?",null,null,null,{"$f":"IF(IAS21A!J58=\"\",\"\",IAS21A!J58)","v":""},"IAS21H"]
[null,"Does the entity hold any foreign currency denominated assets or liabilities that are used for hedging purposes?",null,null,null,{"$f":"IF(IAS21A!J73=\"\",\"\",IAS21A!J73)","v":""},"IAS21D"]
[null,"Does the entity: "]
[null,"a)      buy or sell goods or provide services whose price is denominated in a foreign currency; ",null,null,null,{"$f":"IF(IAS21A!J79=\"\",\"\",IAS21A!J79)","v":""},"IAS21B"]
[null,"b)      borrow or lend funds where the amounts payable or receivable are denominated in a foreign currency; ",null,null,null,{"$f":"IF(IAS21A!J80=\"\",\"\",IAS21A!J80)","v":""},"IAS21B"]
[null,"c)       acquire or dispose of assets, or incur or settle liabilities, denominated in a foreign currency?",null,null,null,{"$f":"IF(IAS21A!J81=\"\",\"\",IAS21A!J81)","v":""},"IAS21B"]
[null,"Does the entity have any assets or liabilities that are denominated in a foreign currency?",null,null,null,{"$f":"IF(IAS21A!J82=\"\",\"\",IAS21A!J82)","v":""},"IAS21C"]
[null,"Is the entity using a currency other than its functional currency for presenting its financial statements (the “presentation currency”)?",null,null,null,{"$f":"IF(IAS21A!J115=\"\",\"\",IF(IAS21A!J115=\"Guidance\",\"\",IAS21A!J115))","v":""},"IAS21G"]
[null,"Has the entity disposed (or partially disposed) of a foreign operation during the current period?",null,null,null,{"$f":"IF(IAS21A!J148=\"\",\"\",IAS21A!J148)","v":""},"IAS21F"]
[]
["IAS 23","Borrowing Costs"]
[null,"Has the entity incurred borrowing costs that are not directly attributable to the acquisition, construction or production of a qualifying asset?",null,null,null,{"$f":"IF(IAS23A!I35=\"\",\"\",IF(IAS23A!I35=\"Guidance\",\"\",IAS23A!I35))","v":""},"IAS23A"]
[null,"Has the entity incurred borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset?",null,null,null,{"$f":"IF(IAS23A!I41=\"\",\"\",IF(IAS23A!I41=\"Guidance\",\"\",IAS23A!I41))","v":""},"IAS23B"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["IAS 27(2011)","Separate Financial Statements"]
[null,"Has the entity prepared separate financial statements?",null,null,null,{"$f":"IF('IAS27(2011)A'!J16=\"\",\"\",IF('IAS27(2011)A'!J16=\"Guidance\",\"\",'IAS27(2011)A'!J16))","v":"Yes"},"IAS27A"]
[]
["IAS 28(2008)","Investments in Associates"]
[null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(#REF!=\"\",\"\",IF(#REF!=\"Guidance\",\"\",#REF!))","v":{"$error":"#REF!"}},"IAS28A"]
[null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(#REF!=\"\",\"\",IF(#REF!=\"Guidance\",\"\",#REF!))","v":{"$error":"#REF!"}},"IAS28B"]
[null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(#REF!=\"\",\"\",IF(#REF!=\"Guidance\",\"\",#REF!))","v":{"$error":"#REF!"}},"IAS28C"]
[]
["IAS 28(2011)","Investments in Associates and Joint Ventures"]
[null,"Does the reporting entity exercise significant influence over one or more entities or is the reporting entity a party to a joint venture that has joint control of that joint venture? ",null,null,null,{"$f":"IF('IAS28(2011)A'!M23=\"\",\"\",IF('IAS28(2011)A'!M23=\"Guidance\",\"\",'IAS28(2011)A'!M23))","v":""},"IAS28A"]
[null,"Has the reporting entity ceased to exercise significant influence or joint control of an investee during the reporting period (e.g., as a result of the disposal of a portion of the ownership interest)? ",null,null,null,{"$f":"IF('IAS28(2011)A'!M83=\"\",\"\",IF('IAS28(2011)A'!M83=\"Guidance\",\"\",'IAS28(2011)A'!M83))","v":""},"IAS28B"]
[null,"Does the reporting entity have investments in associates or joint ventures and prepare separate financial statements? ",null,null,null,{"$f":"IF('IAS28(2011)A'!M162=\"\",\"\",IF('IAS28(2011)A'!M162=\"Guidance\",\"\",'IAS28(2011)A'!M162))","v":""},"IAS28C"]
[]
["IAS29","Financial Reporting in Hyperinflationary Economies"]
[null,"Does the entity or any of its subsidiaries prepare historical cost financial statements in the functional currency of a hyperinflationary economy?",null,null,null,{"$f":"IF(IAS29A!J20=\"\",\"\",IAS29A!J20)","v":""},"IAS29A"]
[null,"Does the entity or any of its subsidiaries prepare current cost financial statements in a currency of a hyperinflationary economy?",null,null,null,{"$f":"IF(IAS29A!J22=\"\",\"\",IAS29A!J22)","v":""},"IAS29B"]
[null,"During the current reporting period, has the economy of the entity or any of its subsidiaries’ functional currencies been identified as hyperinflationary, when that economy was not hyperinflationary in the prior period?",null,null,null,{"$f":"IF(IAS29A!J64=\"\",\"\",IAS29A!J64)","v":""},"IAS29D"]
[null,"Has the economy of the entity’s or any of its subsidiaries’ functional currency ceased to be hyperinflationary during the period?",null,null,null,{"$f":"IF(IAS29A!J107=\"\",\"\",IAS29A!J107)","v":""},"IAS29C"]
["IAS 31","Interests in Joint Ventures"]
[null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(#REF!=\"\",\"\",IF(#REF!=\"Guidance\",\"\",#REF!))","v":{"$error":"#REF!"}},"IAS31A"]
[null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(#REF!=\"\",\"\",IF(#REF!=\"Guidance\",\"\",#REF!))","v":{"$error":"#REF!"}},"IAS31B"]
[null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(#REF!=\"\",\"\",IF(#REF!=\"Guidance\",\"\",#REF!))","v":{"$error":"#REF!"}},"IAS31C"]
[null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}},"IAS31D"]
[null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}},"IAS31E"]
[null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}},"IAS31F"]
[null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(#REF!=\"\",\"\",IF(#REF!=\"Guidance\",\"\",#REF!))","v":{"$error":"#REF!"}},"IAS31I"]
[null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}},"IAS31G"]
[null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}},"IAS31H"]
[]
[]
[]
[]
[]
[]
["IAS 33","Earnings per Share"]
[null,"Does the entity have ordinary shares or potential ordinary shares that are publicly traded, is the entity in the process of issuing ordinary shares or potential ordinary shares in public securities markets, or has it voluntarily chosen to disclose EPS information in accordance with IAS 33? ",null,null,null,{"$f":"IF(IAS33A!K21=\"\",\"\",IAS33A!K21)","v":""},"IAS33A"]
[null,"Has the entity entered into a business combination during the year?",null,null,null,{"$f":"IF(IAS33A!K57=\"\",\"\",IF(IAS33A!K57=\"Guidance\",\"\",IAS33A!K57))","v":""},"IAS33C"]
[null,"Does the entity (or its subsidiary, associates and joint ventures) have potential ordinary shares?",null,null,null,{"$f":"IF(IAS33A!K61=\"\",\"\",IF(IAS33A!K61=\"Guidance\",\"\",IAS33A!K61))","v":""},"IAS33B"]
[null,"Does the entity have agreements whereby the issuance of ordinary shares is contingent upon the occurrence or non-occurrence of certain events?",null,null,null,{"$f":"IF(IAS33A!K68=\"\",\"\",IAS33A!K68)","v":""},"IAS33E"]
[null,"Have any events occurred (other than the conversion of potential ordinary shares) that have changed the number of ordinary shares outstanding, without a corresponding change in resources?",null,null,null,{"$f":"IF(IAS33A!K74=\"\",\"\",IAS33A!K74)","v":""},"IAS33D"]
[null,"Does the entity have participating equity instruments that are not convertible into a class of ordinary shares or two-classes of ordinary shares?",null,null,null,{"$f":"IF(IAS33A!K111=\"\",\"\",IF(IAS33A!K111=\"Guidance\",\"\",IAS33A!K111))","v":""},"IAS33I"]
[null,"Does the entity have contracts that may be settled in ordinary shares or cash?",null,null,null,{"$f":"IF(IAS33A!K217=\"\",\"\",IAS33A!K217)","v":""},"IAS33F"]
[null,"Has the entity held purchased options during the year (i.e. options held by the entity on its own shares)?",null,null,null,{"$f":"IF(IAS33A!K225=\"\",\"\",IAS33A!K225)","v":""},"IAS33G"]
[null,"Has the entity held written options or forward purchase options during the year (i.e. contracts that require the entity to repurchase its own shares)?",null,null,null,{"$f":"IF(IAS33A!K229=\"\",\"\",IAS33A!K229)","v":""},"IAS33H"]
["IAS 36","Impairment of Assets"]
[null,"Does the entity recognise assets such as property, plant and equipment and investment properties that are measured on a cost basis, or intangible assets? ",null,null,null,{"$f":"IF(IAS36A!J30=\"\",\"\",IAS36A!J30)","v":""},"IAS36A"]
[null,"Has the entity recognised any intangible assets with an indefinite useful life or any intangible assets not yet available for use?",null,null,null,{"$f":"IF(IAS36A!J37=\"\",\"\",IAS36A!J37)","v":""},"IAS36G"]
[null,"Has the entity recognised goodwill acquired in a business combination in its financial statements?",null,null,null,{"$f":"IF(IAS36A!J49=\"\",\"\",IAS36A!J49)","v":""},"IAS36D"]
[null,"Does the entity recognise assets, for which there is an indication that the assets may be impaired? (Refer to compliance questions for 36A)",null,null,null,{"$f":"IF(IAS36A!J76=\"\",\"\",IAS36A!J76)","v":""},"IAS36C"]
[null,"Does the entity have different divisions, business units, branches or outlets that generate cash flows independently from the other businesses within the entity? OR\nDoes the entity have investments in subsidiaries, associates or joint ventures?",null,null,null,{"$f":"IF(IAS36A!J210=\"\",\"\",IAS36A!J210)","v":""},"IAS36B"]
[null,"Does the entity have any corporate assets that exist for the benefit of different divisions or business units within the larger entity, but do not generate cash-flows independently from the other divisions/business units, for example the building of a headquarters or a research centre? ",null,null,null,{"$f":"IF(IAS36A!J306=\"\",\"\",IAS36A!J306)","v":""},"IAS36E"]
[null,"Did the entity recognise an impairment loss in a previous period?",null,null,null,{"$f":"IF(IAS36A!J340=\"\",\"\",IAS36A!J340)","v":""},"IAS36F"]
["IAS 37","Provisions, Contingent Liabilities and Contingent Assets"]
[null,"Does the entity have any present obligations at the end of the reporting period (legal or constructive) of uncertain timing or amount that are expected to result in outflows of resources embodying economic benefits?",null,null,null,{"$f":"IF(IAS37A!J34=\"\",\"\",IAS37A!J34)","v":""},"IAS37A"]
[null,"Does the entity have any possible obligations arising from past events that will only be confirmed by the occurrence of uncertain future events that are not wholly within the control of the entity, OR\nDoes the entity have any present obligations arising from past events that have not been recognised as a provision because it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation, or the amount of the obligation cannot be measured with sufficient reliability? (Does the entity have any contingent liabilities?)",null,null,null,{"$f":"IF(IAS37A!J62=\"\",\"\",IAS37A!J62)","v":""},"IAS37B"]
[null,"Does the entity have any possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity? (Does the entity have any contingent assets?) ",null,null,null,{"$f":"IF(IAS37A!J67=\"\",\"\",IAS37A!J67)","v":""},"IAS37C"]
[null,"Is the entity a party to any contract where the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it, for example the long-term lease of a building that the entity is no longer using? (Is the entity party to any onerous contracts?) ",null,null,null,{"$f":"IF(IAS37A!J126=\"\",\"\",IAS37A!J126)","v":""},"IAS37D"]
[null,"Has the entity planned or embarked on a restructuring of the business, i.e. a programme that is planned and controlled by management that materially changes the scope of the business undertaken by the entity; or the manner in which business is conducted?",null,null,null,{"$f":"IF(IAS37A!J137=\"\",\"\",IAS37A!J137)","v":""},"IAS37E"]
[null,"Did the entity have an interest in, or have an obligation to make potential additional contributions to, a fund or a trust in order to segregate assets to fund some or all of the costs of decommissioning, restoration and environmental rehabilitation?",null,null,null,{"$f":"IF(IAS37A!J175=\"\",\"\",IAS37A!J175)","v":""},"IAS37F"]
[null,"Does the entity have any obligations related to decommissioning of waste electrical and electronic equipment pursuant to the European Union’s Directive on Waste Electrical and Electronic Equipment (WE&EE)?",null,null,null,{"$f":"IF(IAS37A!J197=\"\",\"\",IF(IAS37A!J197=\"Guidance\",\"\",IAS37A!J197))","v":""},"IAS37G"]
["IAS 38","Intangible Assets"]
[null,"Did the entity hold or acquire any intangible assets (for example intellectual property, trademarks, brands, patents, copyrights or customer lists) during the year? ",null,null,null,{"$f":"IF(IAS38A!K30=\"\",\"\",IAS38A!K30)","v":""},"IAS38A"]
[null,"Does the entity recognise any intangible assets that have been generated internally (for example designs, processes, goodwill, customer lists or web sites) on its statement of financial position?",null,null,null,{"$f":"IF(IAS38A!K31=\"\",\"\",IAS38A!K31)","v":""},"IAS38B"]
[null,"Did the entity incur additional expenditure, relating to an existing item of intangible assets during the year? ",null,null,null,{"$f":"IF(IAS38A!K54=\"\",\"\",IAS38A!K54)","v":""},"IAS38E"]
[null,"Did the entity incur expenditure on starting up an operation or business, training or advertising & promotion? ",null,null,null,{"$f":"IF(IAS38A!K72=\"\",\"\",IAS38A!K72)","v":""},"IAS38D"]
[null,"Did the entity incur expenditure related to research and/or development?",null,null,null,{"$f":"IF(IAS38A!K134=\"\",\"\",IAS38A!K134)","v":""},"IAS38C"]
[null,"Does the entity hold/own intangible assets accounted for using the cost model?",null,null,null,{"$f":"IF(IAS38A!K207=\"\",\"\",IAS38A!K207)","v":""},"IAS38F"]
[null,"Does the entity revalue any class of its intangible assets under the revaluation model?",null,null,null,{"$f":"IF(IAS38A!K211=\"\",\"\",IAS38A!K211)","v":""},"IAS38G"]
[null,"Does the entity hold any intangible assets with an indefinite useful life?",null,null,null,{"$f":"IF(IAS38A!K248=\"\",\"\",IAS38A!K248)","v":""},"IAS38J"]
[null,"Did the entity sell, scrap or otherwise dispose of any intangible assets during the year, or are there intangible assets from which no further economic benefits are anticipated?",null,null,null,{"$f":"IF(IAS38A!K336=\"\",\"\",IAS38A!K336)","v":""},"IAS38H"]
[null,"Has the entity incurred costs related to the development of an internet web site or intranet?",null,null,null,{"$f":"IF(IAS38A!K346=\"\",\"\",IF(IAS38A!K346=\"Guidance\",\"\",IAS38A!K346))","v":""},"IAS38I"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["IAS 39","Financial Instruments: Recognition and Measurement (Entity has not adopted IFRS 9)"]
[null,"Does one or more of the scope exceptions result in the contract, or a portion of the contract falling outside IAS 39?",null,null,null,{"$f":"IF('IAS39A (not adopted IFRS 9)'!L22=\"\",\"\",'IAS39A (not adopted IFRS 9)'!L22)","v":""},"IAS39H"]
[null,"Is the contract a financial asset?",null,null,null,{"$f":"IF('IAS39A (not adopted IFRS 9)'!L79=\"Guidance\",\"\",IF('IAS39A (not adopted IFRS 9)'!L79=\"\",\"\",'IAS39A (not adopted IFRS 9)'!L79))","v":""},"IAS39A"]
[null,"Is the contract a financial liability?",null,null,null,{"$f":"IF('IAS39A (not adopted IFRS 9)'!L86=\"Guidance\",\"\",IF('IAS39A (not adopted IFRS 9)'!L86=\"\",\"\",'IAS39A (not adopted IFRS 9)'!L86))","v":""},"IAS39B"]
[null,"Does the contract contain one or more embedded derivatives?",null,null,null,{"$f":"IF('IAS39A (not adopted IFRS 9)'!L91=\"Guidance\",\"\",IF('IAS39A (not adopted IFRS 9)'!L91=\"\",\"\",'IAS39A (not adopted IFRS 9)'!L91))","v":""},"IAS39D"]
[null,"Is the contract a derivative instrument?",null,null,null,{"$f":"IF('IAS39A (not adopted IFRS 9)'!L120=\"Guidance\",\"\",IF('IAS39A (not adopted IFRS 9)'!L120=\"\",\"\",'IAS39A (not adopted IFRS 9)'!L120))","v":""},"IAS39C"]
[null,"Has the entity removed  (i.e. derecognised) a previously recognised financial asset (or a portion of the financial asset) from its statement of financial position?",null,null,null,{"$f":"IF('IAS39A (not adopted IFRS 9)'!L126=\"Guidance\",\"\",IF('IAS39A (not adopted IFRS 9)'!L126=\"\",\"\",'IAS39A (not adopted IFRS 9)'!L126))","v":""},"IAS39E"]
[null,"Has the entity removed (i.e. derecognised) a previously recognised financial liability (or a portion of the financial liability) from its statement of financial position?",null,null,null,{"$f":"IF('IAS39A (not adopted IFRS 9)'!L271=\"Guidance\",\"\",IF('IAS39A (not adopted IFRS 9)'!L271=\"\",\"\",'IAS39A (not adopted IFRS 9)'!L271))","v":""},"IAS39F"]
[null,"Has the entity designated a hedging relationship for accounting purposes between one or more hedging instruments and one or more hedged items?",null,null,null,{"$f":"IF('IAS39A (not adopted IFRS 9)'!L551=\"Guidance\",\"\",IF('IAS39A (not adopted IFRS 9)'!L551=\"\",\"\",'IAS39A (not adopted IFRS 9)'!L551))","v":""},"IAS39G"]
[]
["IAS 39","Financial Instruments: Recognition and Measurement (hedge accounting)"]
[null,"Has the entity chosen as its accounting policy to continue to apply the hedge accounting requirements of IAS 39?",null,null,null,{"$f":"IF('IAS39A (hedge accounting)'!L36=\"\",\"\",'IAS39A (hedge accounting)'!L36)","v":"Yes"},"IAS39G"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["IAS 40","Investment Property "]
[null,{"$f":"IAS40A!I22","v":"Is the entity applying IFRS 16 for the first time?"},null,null,null,{"$f":"IF(IAS40A!J22=\"\",\"\",IAS40A!J22)","v":""},"IAS40"]
[null,{"$f":"IAS40A!I26","v":"During the year, did the entity hold a right-of-use asset, or acquire any land, buildings or properties? "},null,null,null,{"$f":"IF(IAS40A!J26=\"\",\"\",IAS40A!J26)","v":""},"IAS40A"]
[null,{"$f":"IAS40A!I55","v":"Does the entity own property that meets the definition of investment property?"},null,null,null,{"$f":"IF(IAS40A!J55=\"\",\"\",IAS40A!J55)","v":""},"IAS40B"]
[null,{"$f":"IAS40A!I81","v":"Has the entity acquired investment property in exchange for a non-monetary asset(s), or a combination of monetary and non-monetary asset(s)?"},null,null,null,{"$f":"IF(IAS40A!J81=\"\",\"\",IAS40A!J81)","v":""},"IAS40I"]
[null,{"$f":"IAS40A!I97","v":"Has the entity chosen the fair value model to account for all its investment property? "},null,null,null,{"$f":"IF(IAS40A!J97=\"\",\"\",IAS40A!J97)","v":""},"IAS40D"]
[null,{"$f":"IAS40A!I98","v":"Has the entity chosen the cost model to account for all its investment property?"},null,null,null,{"$f":"IF(IAS40A!J98=\"\",\"\",IAS40A!J98)","v":""},"IAS40E"]
[null,{"$f":"IAS40A!I155","v":"Has any item of investment property been transferred during the year?"},null,null,null,{"$f":"IF(IAS40A!J155=\"\",\"\",(IF(IAS40A!J155=\"Guidance\",\"\",IAS40A!J155)))","v":""},"IAS40F"]
[null,{"$f":"IAS40A!I174","v":"During the period, did the entity dispose of any investment property (whether by sale or entering a finance lease or otherwise) or permanently withdraw any investment property from use?"},null,null,null,{"$f":"IF(IAS40A!J174=\"\",\"\",IAS40A!J174)","v":""},"IAS40G"]
[null,{"$f":"IAS40A!I196","v":"During the period, has the entity received compensation from third parties for investment property that was impaired, lost or given up? "},null,null,null,{"$f":"IF(IAS40A!J196=\"\",\"\",IAS40A!J196)","v":""},"IAS40J"]
["IAS 41","Agriculture"]
[null,"Is the entity involved in agricultural or farming activities with respect to living plants or animals or does it own or control any biological assets? ",null,null,null,{"$f":"IF(IAS41A!J29=\"\",\"\",IF(IAS41A!J29=\"Guidance\",\"\",IAS41A!J29))","v":""},"IAS41A"]
[null,"Is the entity unable to measure at initial recognition the fair value of any of its biological assets reliably?",null,null,null,{"$f":"IF(IAS41A!J68=\"\",\"\",IAS41A!J68)","v":""},"IAS41B"]
[null,"Has the entity received government grants, subsidies or subventions related to biological assets, agricultural activity or farming (including grants that require an entity not to engage in agricultural activity)?",null,null,null,{"$f":"IF(IAS41A!J83=\"\",\"\",IF(IAS41A!J83=\"Guidance\",\"\",IAS41A!J83))","v":""},"IAS41C"]
["IFRIC 12","Service Concession Arrangements"]
[null,"Is the entity a private sector operator that is party to a service concession arrangement within the scope of IFRIC 12?",null,null,null,{"$f":"IF(IFRIC12A!J38=\"\",\"\",IFRIC12A!J38)","v":""},"IFRIC12A"]
[null,"Has the entity recognised a financial asset in respect of a service concession arrangement in accordance with IFRIC 12?",null,null,null,{"$f":"IF(IFRIC12A!J49=\"\",\"\",IFRIC12A!J49)","v":""},"IFRIC12B"]
[null,"Has the entity recognised an intangible asset in respect of a service concession arrangement in accordance with IFRIC 12?",null,null,null,{"$f":"IF(IFRIC12A!J59=\"\",\"\",IFRIC12A!J59)","v":""},"IFRIC12C"]
[]
[]
["IFRIC 17","Distributions of Non-cash Assets to Owners "]
[null,"Has the entity distributed assets other than cash as dividends to its owners acting in their capacity as owners?",null,null,null,{"$f":"IF(IFRIC17A!E24=\"\",\"\",IFRIC17A!E24)","v":""},"IFRIC17A"]
[null,"Has there been any difference between the carrying amount of the assets distributed and the carrying amount of the dividend payable when the entity has settled the dividend payable?",null,null,null,{"$f":"IF(IFRIC17A!E37=\"\",\"\",IFRIC17A!E37)","v":""},"IFRIC17B"]
[]
[]
[]
["IFRIC 19","Extinguishing Financial Liabilities with Equity Instruments"]
[null,"Has the entity renegotiated the terms of a financial liability with the result that the entity is issuing equity instruments to a creditor of the entity to extinguish all or part of the financial liability?",null,null,null,{"$f":"IF(IFRIC19A!K25=\"\",\"\",IFRIC19A!K25)","v":"Yes"},"IFRIC19A"]
[]
[]
["IFRIC 20","Stripping Costs in the Production Phase of a Surface Mine"]
[null,"Will a benefit from stripping activity be realised?",null,null,null,{"$f":"IF(IFRIC20A!J19=\"\",\"\",IFRIC20A!J19)","v":""},"IFRIC20A"]
[null,"Has the entity recognised a stripping activity asset?",null,null,null,{"$f":"IF(IFRIC20A!J35=\"\",\"\",IFRIC20A!J35)","v":""},"IFRIC20B"]
[]
[]
[]
["IFRIC 21","Levies"]
[null,"Has the entity recognised the obligating event that gives rise to a liability to pay a levy for an activity that triggers the payment of the levy, as identified by the legislation?",null,null,null,{"$f":"IF(IFRIC21A!I32=\"Guidance\",\"\",IF(IFRIC21A!I32=\"\",\"\",IFRIC21A!I32))","v":"Yes"},"IFRIC21B"]
["IFRIC 22","Foreign Currency Transactions and Advance Consideration"]
[null,"Has the entity recognised a non-monetary asset or non-monetary liability arising from the payment or receipt of advance consideration before recognition of the related asset, expense or income (or part of it) in a foreign currency transaction?",null,null,null,{"$f":"IF(IFRIC22A!H13=\"Guidance\",\"\",IF(IFRIC22A!H13=\"\",\"\",IFRIC22A!H13))","v":"Yes"},"IFRIC22A"]
[]
["IFRIC 23","Uncertainty Over Income Tax Treatment"]
[null,"As at the end of the reporting period does the entity have any uncertainty over income tax treatment?",null,null,null,{"$f":"IF(IFRIC23A!J11=\"Guidance\",\"\",IF(IFRIC23A!J11=\"\",\"\",IFRIC23A!J11))","v":"Yes"},"IFRIC23A"]

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["Summary of IFRS Presentation/Disclosure Tailoring Questions               "]
[]
["IFRS 1","First-time Adoption of International Financial Reporting Standards"]
[null,{"$f":"IFRS1P!J16","v":"Is the entity a first-time adopter in terms of IFRS 1 in the current period?"},null,null,null,{"$f":"IF(IFRS1P!K16=\"\",\"\",IFRS1P!K16)","v":"Yes"},"IFRS1A"]
["IFRS 2","Share-based Payment"]
[null,"Did the entity have any share-based payment arrangements in the scope of IFRS 2?",null,null,null,{"$f":"IF(IFRS2P!J17=\"\",\"\",IFRS2P!J17)","v":"Yes"},"IFRS2A"]
["IFRS 3","Business Combinations"]
[null,"Has the entity entered into a business combination during the current or prior reporting period?",null,null,null,{"$f":"IF(IFRS3P!J16=\"\",\"\",IFRS3P!J16)","v":""},"IFRS3A"]
[null,"Is the acquisition date of a business combination after the end of the reporting period but before the financial statements are authorised for issue?",null,null,null,{"$f":"IF(IFRS3P!J74=\"\",\"\",IFRS3P!J74)","v":""},"IFRS3B"]
["IFRS 4","Insurance Contracts"]
[null,"Did the entity issue any insurance contracts (including reinsurance contracts) or hold any reinsurance contracts?",null,null,null,{"$f":"IF(IFRS4P!J19=\"\",\"\",IFRS4P!J19)","v":"Yes"},"IFRS4"]
[]
[]
["IFRS 5","Non-current Assets Held for Sale and Discontinued Operations"]
[null,"Did the entity have any non-current assets or disposal groups held for sale, or discontinued operations, during the current period or after the reporting period?",null,null,null,{"$f":"IF(IFRS5P!L18=\"\",\"\",IFRS5P!L18)","v":"Yes"},"IFRS5"]
[null,"Did the entity have any non-current assets or disposal groups held for sale?",null,null,null,{"$f":"IF(IFRS5P!L20=\"\",\"\",IFRS5P!L20)","v":""},"IFRS5A"]
[null,"Did the entity have any discontinued operations?",null,null,null,{"$f":"IF(IFRS5P!L34=\"\",\"\",IFRS5P!L34)","v":""},"IFRS5B"]
[null,"Did the entity sell any non-current assets or disposal groups during the reporting period?",null,null,null,{"$f":"IF(IFRS5P!L73=\"\",\"\",IFRS5P!L73)","v":""},"IFRS5C"]
[null,"Are the criteria in paragraphs 7 and 8 of IFRS 5 for classification as held for sale met after the reporting period but before the authorisation of the financial statements for issue? ",null,null,null,{"$f":"IF(IFRS5P!L82=\"\",\"\",IFRS5P!L82)","v":""},"IFRS5D"]
["IFRS 6","Exploration for and Evaluation of Mineral Resources"]
[null,"Has the entity incurred expenditure related to exploration and evaluation of mineral resources? ",null,null,null,{"$f":"IF(IFRS6P!I13=\"\",\"\",IFRS6P!I13)","v":"Yes"},"IFRS6A"]
["IFRS 7","Financial Instruments: Disclosures (entity has not yet adopted IFRS 9)"]
[null,"Does the entity have any financial instruments?",null,null,null,{"$f":"IF('IFRS7P (not adopted IFRS 9)'!J13=\"\",\"\",'IFRS7P (not adopted IFRS 9)'!J13)","v":"Yes"},"IFRS7A"]
[]
[]
[]
[]
[]
[]
["IFRS 7","Financial Instruments: Disclosures  (entity has adopted IFRS 9)"]
[null,"Does the entity have any financial instruments?",null,null,null,{"$f":"IF('IFRS7P (with IFRS 9)'!J17=\"Guidance\",\"\",IF('IFRS7P (with IFRS 9)'!J17=\"\",\"\",'IFRS7P (with IFRS 9)'!J17))","v":""},"IFRS7A"]
[null,"Is the entity applying IFRS 9 for the first time?",null,null,null,{"$f":"IF('IFRS7P (with IFRS 9)'!J485=\"\",\"\",'IFRS7P (with IFRS 9)'!J485)","v":""},"IFRS7B"]
["IFRS 8","Operating Segments"]
[null,"Does the entity :"]
[null,"(a) have a debt or equity instruments that are traded in a public market (for example, a domestic or foreign stock exchange or an over-the counter market); or",null,null,null,{"$f":"IF(IFRS8P!J16=\"\",\"\",IFRS8P!J16)","v":""},"IFRS8A"]
[null,"(b) file or is in the process of filing, its (consolidated) financial statements with a securities commission or other regulatory organisation for the purpose of issuing any class of instruments in a public market; or",null,null,null,{"$f":"IF(IFRS8P!J17=\"\",\"\",IFRS8P!J17)","v":""},"IFRS8A"]
[null,"(c) choose to disclose voluntary information about segments that is described as segment information.",null,null,null,{"$f":"IF(IFRS8P!J18=\"\",\"\",IFRS8P!J18)","v":""},"IFRS8A"]
[]
[]
[]
[]
[]
[]
[]
["IFRS 9","Financial Instruments"]
[null,"Has the entity applied IFRS 9? ",null,null,null,{"$f":"IF(IFRS9P!J27=\"\",\"\",IFRS9P!J27)","v":"Yes"},"IFRS9A"]
[]
[]
[]
["IFRS 12","Disclosures of Interests in Other Entities"]
[null,"Does the entity have any interests in other entities, for example, subsidiaries, joint arrangements (i.e., joint operations or joint ventures), associates or unconsolidated structured entities?",null,null,null,{"$f":"IF(IFRS12P!K27=\"\",\"\",IFRS12P!K27)","v":"Yes"},"IFRS12A"]
["IFRS 13","Fair Value Measurement "]
[null,"Does the entity have assets or liabilities that are measured at fair value on a recurring or non-recurring basis in the statement of financial position after initial recognition?",null,null,null,{"$f":"IF(IFRS13P!J25=\"\",\"\",IF(IFRS13P!J25=\"Guidance\",\"\",IFRS13P!J25))","v":""},"IFRS13A"]
[null,"Does the entity have assets or liabilities not measured at fair value in the statement of financial position but for which the fair value is disclosed?",null,null,null,{"$f":"IF(IFRS13P!J91=\"\",\"\",IF(IFRS13P!J91=\"Guidance\",\"\",IFRS13P!J91))","v":""},"IFRS13B"]
["IFRS 14","Regulatory Deferral Accounts"]
[null,{"$f":"IFRS14P!I16","v":"Is the entity applying IFRS 14?"},null,null,null,{"$f":"IF(IFRS14P!J16=\"\",\"\",IF(IFRS14P!J16=\"Guidance\",\"\",IFRS14P!J16))","v":"Yes"},"IFRS14A"]
["IFRS 15","Revenue from Contracts with Customers"]
[null,"Is the entity applying IFRS 15 for the first time?",null,null,null,{"$f":"IF(IFRS15P!I18=\"\",\"\",IF(IFRS15P!I18=\"Guidance\",\"\",IFRS15P!I18))","v":""},"IFRS15A"]
[null,"Has the entity recognised revenue in accordance with IFRS 15?",null,null,null,{"$f":"IF(IFRS15P!I25=\"\",\"\",IF(IFRS15P!I25=\"Guidance\",\"\",IFRS15P!I25))","v":""},"IFRS15B"]
["IFRS 16","Leases"]
[null,{"$f":"IFRS16P!J30","v":"Is the entity applying IFRS 16 for the first time?"},null,null,null,{"$f":"IF(IFRS16P!K30=\"\",\"\",IF(IFRS16P!K30=\"Guidance\",\"\",IFRS16P!K30))","v":""},"IFRS16A"]
[null,{"$f":"IFRS16P!J43","v":"Is the entity a lessee?"},null,null,null,{"$f":"IF(IFRS16P!K43=\"\",\"\",IF(IFRS16P!K43=\"Guidance\",\"\",IFRS16P!K43))","v":""},"IFRS16B"]
[null,{"$f":"IFRS16P!J116","v":"Is the entity a lessor?"},null,null,null,{"$f":"IF(IFRS16P!K116=\"\",\"\",IF(IFRS16P!K116=\"Guidance\",\"\",IFRS16P!K116))","v":""},"IFRS16C"]
["IAS 1","Presentation of Financial Statements "]
[null,"Does management, in extremely rare circumstances, conclude that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework for Financial Reporting, as issued in 2018?",null,null,null,{"$f":"IF(IAS1P!J42=\"\",\"\",IAS1P!J42)","v":""},"IAS1B"]
[null,"Has the entity departed from a requirement of an IFRS in a prior period, and does that departure affect the amounts recognised in the financial statements for the current period?",null,null,null,{"$f":"IF(IAS1P!J71=\"\",\"\",IAS1P!J71)","v":""},"IAS1C"]
[null,"Is management aware, in making its assessment of the entity's ability to continue as a going concern, of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern?",null,null,null,{"$f":"IF(IAS1P!J86=\"\",\"\",IAS1P!J86)","v":""},"IAS1D"]
[null,"Did the entity change the end of its reporting period and are the financial statements presented for a period longer or shorter than one year?",null,null,null,{"$f":"IF(IAS1P!J120=\"\",\"\",IAS1P!J120)","v":""},"IAS1E"]
[null,"Has the entity applied an accounting policy retrospectively, made a retrospective restatement of items in its financial statements, reclassified items in its financial statements or otherwise changed the presentation of items in its financial statements?\n",null,null,null,{"$f":"IF(IAS1P!J137=\"\",\"\",IAS1P!J137)","v":""},"IAS1F"]
[null,"Does a presentation based on liquidity provide information that is reliable and more relevant than presentation on a current/non-current basis?",null,null,null,{"$f":"IF(IAS1P!J213=\"\",\"\",IAS1P!J213)","v":""},"IAS1G"]
[null,"Did the entity breach a provision of a long-term loan agreement on or before the end of the reporting period with the effect that the liability becomes payable on demand?",null,null,null,{"$f":"IF(IAS1P!J243=\"\",\"\",IAS1P!J243)","v":""},"IAS1H"]
[null,"Did the entity hold a puttable financial instrument or an instrument that imposes on the entity some obligations arising on liquidation?",null,null,null,{"$f":"IF(IAS1P!J278=\"\",\"\",IAS1P!J278)","v":""},"IAS1I"]
["IAS 2","Inventories"]
[null,"Did the entity have inventories?",null,null,null,{"$f":"IF(IAS2P!I14=\"\",\"\",IAS2P!I14)","v":"Yes"},"IAS2A"]
["IAS 7","Statement of Cash Flows"]
[null,"Did the entity have any cash flows arising from an investment in an associate or a subsidiary accounted by the use of the equity or cost method (e.g. dividends or advances)?",null,null,null,{"$f":"IF(IAS7P!J67=\"\",\"\",IAS7P!J67)","v":""},"IAS7A"]
[null,"Did the entity have any cash flows arising from changes in ownership interests in subsidiaries and other businesses?",null,null,null,{"$f":"IF(IAS7P!J72=\"\",\"\",IAS7P!J72)","v":""},"IAS7C"]
["IAS 8","Accounting Policies, Changes in Accounting Estimates and Errors"]
[null,"Did the entity change any accounting policies during the reporting period due to the initial application of a standard?",null,null,null,{"$f":"IF(IAS8P!I19=\"\",\"\",IAS8P!I19)","v":""},"IAS8A"]
[null,"Did the entity voluntarily change any accounting policies during the reporting period?",null,null,null,{"$f":"IF(IAS8P!I33=\"\",\"\",IAS8P!I33)","v":""},"IAS8B"]
[null,"Has the entity not applied a new IFRS that has been issued but is not yet effective?",null,null,null,{"$f":"IF(IAS8P!I45=\"\",\"\",IAS8P!I45)","v":""},"IAS8C"]
[null,"Did the entity change any accounting estimate that has an effect on the current or future reporting periods?",null,null,null,{"$f":"IF(IAS8P!I59=\"\",\"\",IAS8P!I59)","v":""},"IAS8D"]
[null,"Did the entity discover any prior period errors?",null,null,null,{"$f":"IF(IAS8P!I66=\"\",\"\",IF(IAS8P!I66=\"Guidance\",\"\",IAS8P!I66))","v":""},"IAS8E"]
[null,"Has the entity applied IFRSs in a previous reporting period but did not, in its most recent previous annual financial statements, provide an explicit unreserved statement of compliance with IFRSs?",null,null,null,{"$f":"IF(IAS8P!I82=\"\",\"\",IF(IAS8P!I82=\"Guidance\",\"\",IAS8P!I82))","v":""},"IAS8F"]
["IAS 10","Events after the Reporting Period"]
[null,"Are dividends declared (i.e. the dividends are appropriately authorised and are no longer at the discretion of the entity) after the reporting period but before the financial statements are authorised for issue?",null,null,null,{"$f":"IF(IAS10P!I17=\"\",\"\",IAS10P!I17)","v":""},"IAS10A"]
[null,"Has the entity received information after the reporting period about conditions that existed at the end of the reporting period?",null,null,null,{"$f":"IF(IAS10P!I35=\"\",\"\",IAS10P!I35)","v":""},"IAS10B"]
[null,"Have any non-adjusting events occurred after the reporting period but before the financial statements are authorised for issue?",null,null,null,{"$f":"IF(IAS10P!I40=\"\",\"\",IAS10P!I40)","v":""},"IAS10C"]
[]
[]
["IAS 12","Income Taxes"]
[null,"Did the entity have any deferred tax assets?",null,null,null,{"$f":"IF(IAS12P!I71=\"\",\"\",IAS12P!I71)","v":""},"IAS12A"]
[null,"Is the entity subject to income tax in a jurisdiction whereby income taxes are payable at a higher or lower rate, or may be refundable or payable, if part or all of the net profit or retained earnings is paid out as a dividend?",null,null,null,{"$f":"IF(IAS12P!I79=\"\",\"\",IAS12P!I79)","v":""},"IAS12B"]
[null,"Are changes in tax rates or tax laws enacted or announced after the reporting period?",null,null,null,{"$f":"IF(IAS12P!I92=\"\",\"\",IAS12P!I92)","v":""},"IAS12C"]
["IAS 16","Property, Plant and Equipment "]
[null,"Did the entity hold or acquire any property, plant or equipment?",null,null,null,{"$f":"IF(IAS16P!I12=\"\",\"\",IAS16P!I12)","v":""},"IAS16A"]
[null,"Does the entity have any obligations to dismantle, remove and restore items of property, plant and equipment (commonly referred to as ‘decommissioning, restoration and similar liabilities’)?",null,null,null,{"$f":"IF(IAS16P!I64=\"\",\"\",IAS16P!I64)","v":""},"IAS16B"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["IAS 19(2011)","Employee Benefits"]
[null,"Did the entity provide any short-term employee benefits?",null,null,null,{"$f":"IF('IAS19(2011)P'!I11=\"\",\"\",'IAS19(2011)P'!I11)","v":""},"IAS19A"]
[null,"Did the entity participate in any defined benefit plans for post-employment benefits?",null,null,null,{"$f":"IF('IAS19(2011)P'!I14=\"\",\"\",'IAS19(2011)P'!I14)","v":""},"IAS19B"]
[null,"Did the entity participate in any defined contributions plans for post-employment benefits?",null,null,null,{"$f":"IF('IAS19(2011)P'!I18=\"\",\"\",'IAS19(2011)P'!I18)","v":""},"IAS19C"]
[null,"Did the entity provide any other long-term employee benefits?",null,null,null,{"$f":"IF('IAS19(2011)P'!I136=\"\",\"\",'IAS19(2011)P'!I136)","v":""},"IAS19D"]
[null,"Did the entity offer or grant any termination benefits?",null,null,null,{"$f":"IF('IAS19(2011)P'!I140=\"\",\"\",'IAS19(2011)P'!I140)","v":""},"IAS19E"]
["IAS 20","Accounting for Government Grants and Disclosure of Government Assistance"]
[null,"Did the entity receive any government grants?",null,null,null,{"$f":"IF(IAS20P!J15=\"\",\"\",IAS20P!J15)","v":""},"IAS20A"]
[null,"Did the entity receive any government assistance (including government grants)?",null,null,null,{"$f":"IF(IAS20P!J41=\"\",\"\",IAS20P!J41)","v":""},"IAS20B"]
["IAS 21","The Effects of Changes in Foreign Exchange Rates"]
[null,"Did the entity :",null,null,null,null,"IAS21A"]
[null,"- have transactions or balances in foreign currencies;",null,null,null,{"$f":"IF(IAS21P!J17=\"\",\"\",IAS21P!J17)","v":""}]
[null,"- have any foreign operations; or",null,null,null,{"$f":"IF(IAS21P!J18=\"\",\"\",IAS21P!J18)","v":""},"IAS21A"]
[null,"- present its financial statements in a foreign currency?",null,null,null,{"$f":"IF(IAS21P!J19=\"\",\"\",IAS21P!J19)","v":""},"IAS21A"]
["IAS 23","Borrowing Costs"]
[null,"Did the entity incur any borrowing costs?",null,null,null,{"$f":"IF(IAS23P!H13=\"\",\"\",IAS23P!H13)","v":"Yes"},"IAS23A"]
[]
[]
[]
["IAS 24","Related Party Disclosures"]
[null,"Is the entity controlled by another entity or an individual?",null,null,null,{"$f":"IF(IAS24P!J42=\"\",\"\",IAS24P!J42)","v":""},"IAS24A"]
[null,"Did the entity have any related party transactions and outstanding balances with related parties, including compensation for its key management personnel?",null,null,null,{"$f":"IF(IAS24P!J51=\"\",\"\",(IF(IAS24P!J51=\"Guidance\",\"\",IAS24P!J51)))","v":""},"IAS24B"]
[null,"Is the entity exempt from the disclosure requirements of related party transactions with the government?",null,null,null,{"$f":"IF(IAS24P!J109=\"\",\"\",(IF(IAS24P!J109=\"Guidance\",\"\",IAS24P!J109)))","v":""},"IAS24C"]
["IAS 26","Accounting and Reporting by Retirement Benefit Plans"]
[null,"Is it a defined contribution plan (if the plan contains characteristics of both defined contribution plans and defined benefit plans, it is considered to be a defined benefit plan for the purpose of IAS 26)?",null,null,null,{"$f":"IF(IAS26P!E15=\"\",\"\",IAS26P!E15)","v":""},"IAS26A"]
[null,"Is it a defined benefit plan (if the plan contains characteristics of both defined contribution plans and defined benefit plans, it is considered to be a defined benefit plan for the purpose of IAS 26)?",null,null,null,{"$f":"IF(IAS26P!E26=\"\",\"\",IAS26P!E26)","v":""},"IAS26B"]
["IAS 27(2008)","Consolidated and Separate Financial Statements"]
[null,{"$f":"#REF!","v":{"$error":"#REF!"}},null,null,null,{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}},"IAS27"]
["IAS 27(2011)","Separate Financial Statements"]
[null,{"$f":"'IAS27(2011)P'!H10","v":"Has the parent, in accordance with paragraph 4(a) of IFRS 10, elected not to prepare consolidated financial statements and instead prepares separate financial statements?"},null,null,null,{"$f":"IF('IAS27(2011)P'!I10=\"\",\"\",'IAS27(2011)P'!I10)","v":""},"IAS27A"]
[null,{"$f":"'IAS27(2011)P'!H19","v":"Is the parent an investment entity (as defined by IFRS 10)?"},null,null,null,{"$f":"IF('IAS27(2011)P'!I19=\"\",\"\",'IAS27(2011)P'!I19)","v":""},"IAS27B"]
[null,{"$f":"'IAS27(2011)P'!H25","v":"When a parent (other than a parent covered by paragraph 16 - 16A) or an investor with joint control of, or significant influence over, an investee prepares separate financial statements, has the parent or investor identified the financial statements prepared in accordance with IFRS 10, IFRS 11 or IAS 28 (as amended in 2011) to which they relate?\n"},null,null,null,{"$f":"IF('IAS27(2011)P'!I25=\"\",\"\",'IAS27(2011)P'!I25)","v":""},"IAS27C"]
[]
[]
[]
[]
["IAS 28(2011)","Investments in Associates and Joint Ventures"]
[null,"Are investments in associates or a joint venture accounted for using the equity method?",null,null,null,{"$f":"IF('IAS28(2011)P'!H21=\"\",\"\",'IAS28(2011)P'!H21)","v":""},"IAS28A"]
["IAS 29","Financial Reporting in Hyperinflationary Economies"]
[null,"Has the parent entity, or any of its subsidiaries, associates or joint ventures in the consolidated financial statements (if applicable), had a functional currency being the currency of a hyperinflationary economy?",null,null,null,{"$f":"IF(IAS29P!I11=\"\",\"\",IAS29P!I11)","v":"Yes"},"IAS29"]
["IAS 32","Financial Instruments: Presentation"]
[null,"Did the entity issue a financial instrument?",null,null,null,{"$f":"IF(IAS32P!K28=\"\",\"\",IAS32P!K28)","v":""},"IAS32A"]
[null,"Did the entity recognise any interest, dividends, losses and gains related to a financial instruments or a component of a financial instrument?",null,null,null,{"$f":"IF(IAS32P!K127=\"\",\"\",IAS32P!K127)","v":""},"IAS32B"]
[null,"Does the entity, being a co-operative (or other similar) entity, issue financial instruments, such as member's share in co-operative entities, which have characteristics of equity but give the holder the right to request redemption for cash or another financial asset?",null,null,null,{"$f":"IF(IAS32P!K164=\"\",\"\",IF(IAS32P!K164=\"Guidance\",\"\",IAS32P!K164))","v":""},"IAS32C"]
["IAS 33","Earnings per Share"]
[null,"Does the entity have ordinary shares or potential ordinary shares that are publicly traded; or",null,null,null,{"$f":"IF(IAS33P!J16=\"\",\"\",IAS33P!J16)","v":""},"IAS33A"]
[null,"Is the entity in the process of issuing such shares; or",null,null,null,{"$f":"IF(IAS33P!J17=\"\",\"\",IAS33P!J17)","v":""},"IAS33A"]
[null,"Has the entity chosen to disclose earnings per share (EPS) information voluntarily?",null,null,null,{"$f":"IF(IAS33P!J18=\"\",\"\",IAS33P!J18)","v":""},"IAS33A"]
["IAS 34","Interim Financial Reporting"]
[null,"Did the entity publish any financial interim reports?",null,null,null,{"$f":"IF(IAS34P!K18=\"\",\"\",IAS34P!K18)","v":"Yes"},"IAS34A"]
["IAS 36","Impairment of Assets"]
[null,"Did the entity recognise any impairment losses, or reversals of impairment losses, during the period on assets within the scope of IAS 36?",null,null,null,{"$f":"IF(IAS36P!K15=\"\",\"\",IAS36P!K15)","v":""},"IAS36A"]
[null,"Did the entity have any goodwill or intangible assets with indefinite useful lives?",null,null,null,{"$f":"IF(IAS36P!K55=\"\",\"\",IAS36P!K55)","v":""},"IAS36B"]
["IAS 37","Provisions, Contingent Liabilities and Contingent Assets"]
[null,"Did the entity have any contingent assets or reimbursements?",null,null,null,{"$f":"IF(IAS37P!I15=\"\",\"\",IAS37P!I15)","v":""},"IAS37A"]
[null,"Did the entity have any provisions?",null,null,null,{"$f":"IF(IAS37P!I22=\"\",\"\",IAS37P!I22)","v":""},"IAS37B"]
[null,"Did the entity have any contingent liabilities?",null,null,null,{"$f":"IF(IAS37P!I44=\"\",\"\",IAS37P!I44)","v":""},"IAS37C"]
["IAS 38","Intangible Assets"]
[null,"Did the entity recognise any intangible assets on its balance sheet?",null,null,null,{"$f":"IF(IAS38P!J14=\"\",\"\",IAS38P!J14)","v":"Yes"},"IAS38A"]
["IAS 39 (not","Financial Instruments: Recognition and Measurement"]
["adopted IFRS 9)","Did the entity recognise any financial assets on its statement of financial position?",null,null,null,{"$f":"IF('IAS39P (not adopted IFRS 9)'!I14=\"\",\"\",'IAS39P (not adopted IFRS 9)'!I14)","v":""},"IAS39A"]
[null,"Did the entity implement any fair value hedges of the interest rate exposure of a portion of a portfolio of financial assets or financial liabilities?",null,null,null,{"$f":"IF('IAS39P (not adopted IFRS 9)'!I24=\"\",\"\",'IAS39P (not adopted IFRS 9)'!I24)","v":""},"IAS39B"]
[]
[]
["IAS 40","Investment Property"]
[null,"Does the entity have any investment property?",null,null,null,{"$f":"IF(IAS40P!K13=\"\",\"\",IAS40P!K13)","v":"Yes"},"IAS40A"]
["IAS 41","Agriculture"]
[null,"Did the entity: "]
[null,"- operate in agricultural or farming activities with respect to living plants or animals; or",null,null,null,{"$f":"IF(IAS41P!J13=\"\",\"\",IAS41P!J13)","v":""},"IAS41A"]
[null,"- own or control any biological assets?",null,null,null,{"$f":"IF(IAS41P!J14=\"\",\"\",IAS41P!J14)","v":""},"IAS41A"]
[]
[]
[]
["IFRIC 5","Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds"]
[null,"Does the entity have any interests in decommissioning, restoration and environmental rehabilitation funds, where the entity is the contributor?",null,null,null,{"$f":"IF(IFRIC5P!J12=\"\",\"\",IFRIC5P!J12)","v":""},"IFRIC5A"]
[null,"Does the entity have a residual interest in a fund ?",null,null,null,{"$f":"IF(IFRIC5P!J22=\"Guidance\",\"\",(IF(IFRIC5P!J22=\"\",\"\",IFRIC5P!J22)))","v":""},"IFRIC5B"]
[]
["SIC 29","Service Concession Arrangements: Disclosures"]
[null,"Was the entity an operator or a grantor under service concession arrangements?",null,null,null,{"$f":"IF(SIC29P!I11=\"\",\"\",SIC29P!I11)","v":"Yes"},"SIC29"]
["IFRIC 17","Distributions of Non-cash Assets to Owners [Effective 1 July 2009]"]
[null,"Has the entity distributed non-cash assets as dividends to its owners?",null,null,null,{"$f":"IF(IFRIC17P!E9=\"\",\"\",IFRIC17P!E9)","v":"Yes"},"IFRIC17A"]
[]
[]
["IFRIC 19","Extinguishing Financial Liabilities with Equity Instruments "]
[null,"Has the entity issued equity instruments to extinguish all or part of a financial liability?",null,null,null,{"$f":"IF(IFRIC19P!H12=\"\",\"\",IFRIC19P!H12)","v":"Yes"},"IFRIC19A"]
["IFRIC 23","Uncertainty Over Income Tax Treatment"]
[null,"As at the end of the reporting period does the entity have any uncertainty over income tax treatment?",null,null,null,{"$f":"IF(IFRIC23P!J11=\"\",\"\",IFRIC23P!J11)","v":"Yes"},"IFRIC23A"]

{"sheet":"IFRS1A","index":5,"n_rows":456,"n_cols":14,"rows_kept":456,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","p/c","p/c","Parent","Level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,null,null,"IFRS 1","First-time Adoption of International Financial Reporting Standards",null,null,"No"]
[null,null,null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IFRS 1 which applies when an entity adopts IFRSs for the first time by an explicit and unreserved statement of compliance with IFRSs.  IFRS 1 provides guidance regarding the transition from previous Generally Accepted Accounting Principles (GAAP) to IFRSs.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,null,"IFRS 1 requires the entity to prepare and present an opening IFRS statement of financial position at the date of transition to IFRSs, which complies with all IFRSs  effective at the end of its first IFRS reporting period. IFRS 1 requires retrospective application in most areas, with limited exemptions.",null,null,"Show"]
[null,null,null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time",null,null,"No"]
["-G",null,null,null,null,null,null,null,null,"IFRS 1:39AB","IFRS 16 Leases, issued in January 2016, amended paragraphs 30, C4, D1, D7, D8B and D9, deleted paragraph D9A and added paragraphs D9B–D9E. An entity shall apply those amendments for annual periods beginning on or after 1 January 2019. ",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,null,"IFRS 1:39AF","IFRIC 23 Uncertainty over Income Tax Treatments added paragraph E8. IFRIC 23 is effective for annual periods beginning on or after 1 January 2019. "]
["-G",null,null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective"]
["-G",null,null,null,null,null,null,null,null,"IFRS 1:39AE","IFRS 17 Insurance Contracts, issued in May 2017, amended paragraphs B1 and D1, deleted the heading before paragraph D4 and paragraph D4, and after paragraph B12 added a heading and paragraph B13. An entity shall apply those amendments when it applies IFRS 17.",null,null,"No"]
["-G",null,null,null,null,null,null,null,null,null,"SCOPE NOTE",null,null,"Guidance"]
["-G"]
["-G",null,null,null,null,null,null,null,null,"IFRS 1:2","An entity shall apply IFRS 1 in:"]
["-G",null,null,null,null,null,null,null,null,null,"a)      its first IFRS financial statements; and"]
["-G",null,null,null,null,null,null,null,null,null,"b)      each interim financial report, if any, that it presents in accordance with IAS 34 Interim Financial Reporting, for part of the period covered by its first IFRS financial statements."]
["-G",null,null,null,null,null,null,null,null,"IFRS 1:3","An entity's first IFRS financial statements are the first annual financial statements in which the entity adopts IFRSs, by an explicit and unreserved statement in those financial statements of compliance with IFRSs."]
["-G"]
["-G",null,null,null,null,null,null,null,null,null,"Financial statements in accordance with IFRSs are an entity's first IFRS financial statements if, for example, the entity:"]
["-G",null,null,null,null,null,null,null,null,null,"a)      presented its most recent previous financial statements:"]
["-G",null,null,null,null,null,null,null,null,null,"i)        in accordance with national requirements that are not consistent with IFRSs in all respects;"]
["-G",null,null,null,null,null,null,null,null,null,"ii)       in conformity with IFRSs in all respects, except that the financial statements did not contain an explicit and unreserved statement that they complied with IFRSs;"]
["-G",null,null,null,null,null,null,null,null,null,"iii)      containing an explicit statement of compliance with some, but not all, IFRSs;"]
["-G",null,null,null,null,null,null,null,null,null,"iv)      in accordance with national requirements inconsistent with IFRSs, using some individual IFRSs to account for items for which national requirements did not exist; or"]
["-G",null,null,null,null,null,null,null,null,null,"v)       in accordance with national requirements, with a reconciliation of some amounts to the amounts determined under IFRSs;"]
["-G",null,null,null,null,null,null,null,null,null,"b)      prepared financial statements in accordance with IFRSs for internal use only, without making them available to the entity's owners or any other external users;"]
["-G",null,null,null,null,null,null,null,null,null,"c)       prepared a reporting package in accordance with IFRSs for consolidation purposes without preparing a complete set of financial statements as defined in IAS 1 Presentation of Financial Statements; or"]
["-G",null,null,null,null,null,null,null,null,null,"d)      did not present financial statements for previous periods."]
["-G"]
["-G",null,null,null,null,null,null,null,null,"IFRS 1:4","IFRS 1 does not apply when, for example, an entity:"]
["-G",null,null,null,null,null,null,null,null,null,"a)      stops presenting financial statements in accordance with national requirements, having previously presented them as well as another set of financial statements that contained an explicit and unreserved statement of compliance with IFRSs;"]
["-G",null,null,null,null,null,null,null,null,null,"b)      presented financial statements in the previous year in accordance with national requirements and those financial statements contained an explicit and unreserved statement of compliance with IFRSs; or"]
["-G",null,null,null,null,null,null,null,null,null,"c)       presented financial statements in the previous year that contained an explicit and unreserved statement of compliance with IFRSs, even if the auditors qualified their audit report on those financial statements."]
["-G",null,null,null,null,null,null,null,null,"IFRS 1:4A","Notwithstanding the requirements in paragraphs 2 and 3 of IFRS 1, an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, must either apply IFRS 1 or else apply IFRSs retrospectively in accordance with IAS 8 Accounting Policies, Changes in Estimates and Errors as if the entity had never stopped applying IFRSs."]
["-G"]
["-G",null,null,null,null,null,null,null,null,"IFRS 1:4B","When an entity does not elect to apply IFRS 1 in accordance with paragraph 4A, the entity shall nevertheless apply the disclosure requirements in paragraphs 23A–23B of IFRS 1, in addition to the disclosure requirements in IAS 8 (see IAS8P tab)."]
["-G"]
["-G",null,null,null,null,null,null,null,null,"IFRS 1:5","IFRS 1 does not apply to changes in accounting policies made by an entity that already applies IFRSs. Such changes are the subject of:"]
["-G",null,null,null,null,null,null,null,null,null,"a)      requirements on changes in accounting policies in IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors; and "]
["-G",null,null,null,null,null,null,null,null,null,"b)      specific transitional requirements in other IFRSs."]
[null,null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,null,"Opening IFRS statement of financial position "]
[null,null,null,null,null,"1A",1,"1A","1A",null,"Is the entity a first time adopter of IFRSs in terms of IFRS 1?"]
["1A-G",null,null,null,null,null,null,null,null,null,"Note: If the response to this question is no, this section of the questionnaire need not be completed."]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["1A-Y",null,null,null,null,null,null,"1A",null,"IFRS 1:6","Has the entity prepared and presented an opening IFRS statement of financial position at the date of transition to IFRSs?"]
["1A-Y",null,null,null,null,null,null,"1A",null,"IFRS 1\nAppendix A","Has the entity identified its date of transition as the beginning of the earliest period for which it presents full comparative information under IFRSs in its first IFRS financial statements?"]
["1A-Y",null,null,null,null,null,null,null,null,null,"Accounting policies "]
["1A-Y",null,null,null,null,null,null,"1A",null,"IFRS 1:7","Has the entity used the same accounting policies in its opening IFRS statement of financial position and throughout all periods presented in its first IFRS financial statements? "]
["1A-Y",null,null,null,null,"1AC1",2,"1A",null,"IFRS 1:7","Do the accounting policies applied in the entity's first IFRS financial statements comply with each IFRS effective at the end of its first IFRS reporting period, except as specified in paragraphs 13-19 and Appendices B-E to IFRS 1 (see below)?"]
["1A-Y","1AC1-G",null,null,null,null,null,null,null,"IFRS 1:8 IFRS 1:9","IFRS 1:7 requires an entity to use the IFRSs that are effective at the end of its first IFRS reporting period.  It requires an entity to apply the same version of the IFRS throughout the periods covered by the entity’s first IFRS financial statements. IFRS 1:8 allows a first-time adopter to apply a new IFRS that is not yet mandatory if that IFRS permits early application. "]
["1A-Y",null,null,null,null,null,null,"1A",null,"IFRS 1:9","Has the entity not applied the transitional provisions in other IFRSs, except as specified in Appendices B-E?"]
["1A-Y",null,null,null,null,null,null,"1A",null,"IFRS 1:10","Except as described in paragraphs 13-19 and Appendices B-E to IFRS 1 (see below), has an entity in its opening IFRS statement of financial position:"]
["1A-Y",null,null,null,null,null,null,null,null,null,"a)      recognised all assets and liabilities whose recognition is required by IFRSs;"]
["1A-Y",null,null,null,null,null,null,null,null,null,"b)      not recognised items as assets or liabilities if IFRSs do not permit such recognition;"]
["1A-Y",null,null,null,null,null,null,null,null,null,"c)       reclassified items that it recognised in accordance with previous GAAP as one type of asset, liability or component of equity, but are a different type of asset, liability or component of equity in accordance with IFRSs; and"]
["1A-Y",null,null,null,null,null,null,null,null,null,"d)      applied IFRSs in measuring all recognised assets and liabilities?"]
["1A-Y",null,null,null,null,"1AC2",2,"1A",null,"IFRS 1:11","Has the entity recognised directly in retained earnings (or, if appropriate, another category of equity) at the date of transition to IFRSs, adjustments that result from differences between the accounting policies that the entity used in its opening IFRS statement of financial position and those that it used for the same date using its previous GAAP?"]
["1A-Y","1AC2-G",null,null,null,null,null,null,null,null,"Note: The adjustments are treated as adjustments to equity because they arise from events and transactions before the date of transition to IFRSs."]
[null,null,null,null,null,null,null,null,null,null,"Exemptions from other IFRSs"]
[null,null,null,null,null,"1B",1,"1B","1B",null,"Did the entity enter into any business combinations before the date of transition to IFRSs?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["1B-Y",null,null,null,null,"1B1",2,"1B-1",null,"IFRS 1:C1","Has the entity considered the election not to apply IFRS 3 retrospectively to past business combinations (business combinations that occurred before the date of transition to IFRSs)?"]
["1B-Y","1B1-G",null,null,null,null,null,null,null,null,"Note: First-time adopters may elect not to apply IFRS 3 Business Combinations, retrospectively to business combinations that occurred before the date of transition to IFRSs. This Appendix should only be applied to business combinations within the scope of IFRS 3 Business Combinations."]
[null,null,null,null,null,null,null," ",null,null,"If no :"]
["1B-Y","1B1-N",null,null,null,null,null,"1B-1",null,"IFRS 1:C1","If the entity has restated any past business combination to comply with IFRS 3, has it also done the following:"]
["1B-Y","1B1-N",null,null,null,"1B1C1",3,null,null,null,"a) restated all later business combinations;"]
["1B-Y","1B1-N",null,null,null,"1B1C1",3,null,null,null,"b) applied IFRS 10 from the same date?"]
["1B-Y","1B1-N","1B1C1-G",null,null,null,null,null,null,null,"Note: For example, if a first-time adopter elects to restate a business combination that occurred on 30 June 20X6, it shall restate all business combinations that occurred between 30 June 20X6 and the date of transition to IFRSs, and it shall also apply IFRS 10 from 30 June 20X6."]
["1B-Y",null,null,null,null,"1B2",2,"1B-2"," ","IFRS 1:C2","Does the entity apply IAS 21 The Effects of Changes in Foreign Exchange Rates retrospectively to fair value adjustments and goodwill arising in business combinations that occurred before the date of transition?"]
[null,null,null,null,null,null,null," ",null,null,"If no :"]
["1B-Y","1B2-N",null,null,null,"1B2C1",3,"1B-2"," ","IFRS 1:C2","Has it treated those fair value adjustments and goodwill as assets and liabilities of the entity rather than as assets and liabilities of the acquiree?"]
["1B-Y","1B2-N","1B2C1-G",null,null,null,null,null,null,null,"Note: Therefore, those goodwill and fair value adjustments either are already expressed in the entity's functional currency or are non-monetary foreign currency items, which are reported using the exchange rate applied in accordance with previous GAAP."]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["1B-Y","1B2-Y",null,null,null,"1B2C2",3,"1B-2",null,"IFRS 1:C3","Has it applied IAS 21 to either:"]
["1B-Y","1B2-Y",null,null,null,null,null,null,null,null,"a)      all business combinations that occurred before the date of transition to IFRSs; or"]
["1B-Y","1B2-Y",null,null,null,null,null,null,null,null,"b)      all business combinations that the entity elects to restate to comply with IFRS 3, as permitted by paragraph C1 (see above)?"]
["1B-Y","1B2-Y","1B2C2-G",null,null,null,null,null,null,null,"Note: First-time adopters are not required to apply IAS 21 retrospectively to fair value adjustments and goodwill arising in business combinations that occurred before the date of transition to IFRSs. Where they elect to apply these requirements retrospectively, it must be on one of the bases described in paragraph C3."]
[null,null,null,null,null,null,null,null,null,null,"if yes to 1B-1:"]
["1B-Y","1B1-Y",null,null,null,null,null,"1B-1",null,"IFRS 1:C4","If the entity has elected not to apply IFRS 3 retrospectively to past business combinations:"]
["1B-Y","1B1-Y",null,null,null,null,null,"1B-1",null,null,"a)      Has the entity kept the same classification (as an acquisition by the legal acquirer, a reverse acquisition by the legal acquiree, or a uniting of interests) as its previous GAAP financial statements?"]
["1B-Y","1B1-Y",null,null,null,null,null,"1B-1",null,null,"b)      Has the entity recognised all its assets and liabilities at the date of transition to IFRSs that were acquired or assumed in a past business combination, other than:"]
["1B-Y","1B1-Y",null,null,null,null,null,null,null,null,"i)        some financial assets and financial liabilities derecognised in accordance with previous GAAP (paragraph B2 of IFRS 1)?"]
["1B-Y","1B1-Y",null,null,null,null,null,null,null,null,"ii)       assets, including goodwill, and liabilities that were not recognised in the acquirer's consolidated statement of financial position in accordance with previous GAAP and also would not qualify for recognition in accordance with IFRSs in the separate statement of financial position of the acquiree (paragraphs C4(f)-C4(i) of Appendix C to IFRS 1 – see below)?"]
["1B-Y","1B1-Y",null,null,null,null,null,"1B-1",null,null,"Has the entity recognised any resulting change arising from the above by adjusting retained earnings (or, if appropriate, another category of equity), unless the change results from the recognition of an intangible asset that was previously subsumed within goodwill (see paragraph C4 (g) (i) of Appendix C to IFRS 1)?"]
["1B-Y","1B1-Y",null,null,null,null,null,"1B-1",null,null,"c)      Has the entity excluded from its opening IFRS statement of financial position any item recognised in accordance with previous GAAP that does not qualify for recognition as an asset or liability under IFRSs? "]
["1B-Y","1B1-Y",null,null,null,"1B1C2",3,"1B-1",null,null,"Has the entity accounted for the resulting change as follows:"]
["1B-Y","1B1-Y","1B1C2-G",null,null,null,null,null,null,null,"Note: Such changes include reclassifications from or to intangible assets if goodwill was not recognised under previous GAAP as an asset. This arises if, under previous GAAP, the entity: "]
["1B-Y","1B1-Y","1B1C2-G",null,null,null,null,null,null,null,"•  deducted goodwill directly from equity; or "]
["1B-Y","1B1-Y","1B1C2-G",null,null,null,null,null,null,null,"•  did not treat the business combination as an acquisition."]
["1B-Y","1B1-Y",null,null,null,null,null,null,null,null,"i)        If the entity classified a past business combination as an acquisition and recognised as an intangible asset an item that does not qualify for recognition as an asset under IAS 38, has the entity reclassified that item (and, if any, the related deferred tax and non-controlling interests) as part of goodwill (unless it deducted goodwill directly from equity under previous GAAP, paragraphs C4(g)(i) and C4(i) of Appendix C to IFRS 1 – see below)?"]
["1B-Y","1B1-Y",null,null,null,null,null,null,null,null,"ii)       recognised all other resulting changes in retained earnings?"]
["1B-Y","1B1-Y",null,null,null,null,null,"1B-1",null,null,"d)      IFRSs require subsequent measurement of some assets and liabilities on a basis that is not based on original cost:"]
["1B-Y","1B1-Y",null,null,null,null,null,"1B-1",null,null,"Has the entity measured these assets and liabilities applying IFRS requirements in its opening IFRS statement of financial position, even if they were acquired or assumed in a past business combination?"]
["1B-Y","1B1-Y",null,null,null,null,null,"1B-1",null,null,"Has the entity recognised any resulting change in the carrying amount by adjusting retained earnings (or, if appropriate, another category of equity), rather than goodwill?"]
["1B-Y","1B1-Y",null,null,null,null,null,"1B-1",null,null,"e)       If assets acquired and liabilities assumed in a business combination were recognised under previous GAAP, have the carrying amounts of those assets and liabilities under previous GAAP, immediately after the business combination, been deemed to be their cost under IFRSs at the same date?"]
["1B-Y","1B1-Y",null,null,null,null,null,"1B-1",null,null,"If IFRSs require a cost-based measurement of those assets and liabilities at a later date, has the entity applied the deemed cost as the basis for cost-based depreciation or amortisation from the date of the business combination?"]
["1B-Y","1B1-Y",null,null,null,"1B1C3",3,"1B-1",null,null,"f)      If an asset acquired, or liability assumed, in a past business combination was not recognised in accordance with previous GAAP, has the entity recognised and measured assets and liabilities in its consolidated financial statements on the basis that IFRSs would require in the statement of financial position of the acquiree?"]
["1B-Y","1B1-Y","1B1C3-G",null,null,null,null,null,null,null,"Note: To illustrate, if the acquirer had not, under its previous GAAP, capitalised finance leases acquired in a past business combination, it shall capitalise those leases in its consolidated financial statements, as IFRS 16 would require the acquiree to do in its separate IFRS statement of financial position. Similarly, if the acquirer had not, under its previous GAAP, recognised a contingent liability that still exists at the date of transition to IFRSs, the acquirer shall recognise that contingent liability at that date unless IAS 37 would prohibit its recognition in the financial statements of the acquiree. Conversely, if an asset or liability was subsumed in goodwill under previous GAAP but would have been recognised separately under IFRS 3, that asset or liability remains in goodwill unless IFRSs would require its recognition in the separate financial statements of the acquiree."]
["1B-Y","1B1-Y",null,null,null,null,null,"1B-1",null,null,"g)      Has the first-time adopter adjusted the carrying amount of goodwill in accordance with previous GAAP in the opening IFRS statement of financial position at the date of transition only as follows:"]
["1B-Y","1B1-Y",null,null,null,null,null,null,null,null,"i)        If required by paragraph C4(c)(i), increased the carrying amount of goodwill when it reclassifies an item that it recognised as an intangible asset in accordance with previous GAAP?"]
["1B-Y","1B1-Y",null,null,null,null,null,null,null,null,"Similarly, if paragraph C4(f) requires the first-time adopter to recognise an intangible asset that was subsumed in recognised goodwill under previous GAAP, has the first-time adopter decreased the carrying amount of goodwill accordingly (and, if applicable, adjusted deferred tax and non-controlling interests)?"]
["1B-Y","1B1-Y",null,null,null,"1B1C4",3,null,null,null,"ii)       Has the first-time adopter performed an impairment test under IAS 36, at the date of transition, regardless of whether there is any indication that the goodwill may be impaired at the date of transition to IFRSs? "]
["1B-Y","1B1-Y",null,null,null,null,null,null,null,null,"Has the entity recognised any resulting impairment loss in retained earnings (or, if so required by IAS 36, in revaluation surplus)?"]
["1B-Y","1B1-Y","1B1C4-G",null,null,null,null,null,null,null,"Note: The impairment test shall be based on conditions at the date of transition to IFRSs."]
["1B-Y","1B1-Y",null,null,null,"1B1C5",3,"1B-1",null,null,"h)       Has the entity made no further adjustments to the carrying amount of goodwill at the date of transition to IFRSs?"]
["1B-Y","1B1-Y","1B1C5-G",null,null,null,null,null,null,null,"Note: For example, the first-time adopter shall not restate the carrying amount of goodwill:"]
["1B-Y","1B1-Y","1B1C5-G",null,null,null,null,null,null,null,"•   to exclude in-process research and development acquired in that business combination (unless the related intangible asset would qualify for recognition in accordance with IAS 38 in the statement of financial position of the acquiree);"]
["1B-Y","1B1-Y","1B1C5-G",null,null,null,null,null,null,null,"•   to adjust previous amortisation of goodwill;"]
["1B-Y","1B1-Y","1B1C5-G",null,null,null,null,null,null,null,"•   to reverse adjustments to goodwill that IFRS 3 would not permit, but were made in accordance with previous GAAP because of adjustments to assets and liabilities between the date of the business combination and the date of transition to IFRSs."]
["1B-Y","1B1-Y",null,null,null,"1B11",3,"1B-1-1",null,null,"i)      Did the first-time adopter recognise goodwill in accordance with previous GAAP as a deduction from equity?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["1B-Y","1B1-Y","1B11-Y",null,null,null,null,"1B-1-1-1",null,null,"i)        Has the entity not recognised that goodwill in its opening IFRS statement of financial position? "]
["1B-Y","1B1-Y","1B11-Y",null,null,null,null,"1B-1-1-1",null,null,"Furthermore, has the entity not reclassified that goodwill to profit or loss if it has disposed of the subsidiary or if the investment in the subsidiary has become impaired since the date of transition?"]
["1B-Y","1B1-Y","1B11-Y",null,null,null,null,"1B-1-1-1",null,null,"ii)       Has the entity recognised in retained earnings adjustments resulting from the subsequent resolution of a contingency affecting the purchase consideration?"]
["1B-Y","1B1-Y",null,null,null,"1B12",3,"1B-1-2",null,null,"j)      In accordance with its previous GAAP, has the first-time adopter not consolidated a subsidiary acquired in a past business combination (e.g. because the parent did not regard it as a subsidiary under previous GAAP or did not prepare consolidated financial statements)?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["1B-Y","1B1-Y","1B12-Y",null,null,null,null,"1B-1-2",null,null,"Has the first-time adopter adjusted the carrying amounts of the subsidiary's assets and liabilities to the amounts that IFRSs would require in the subsidiary's statement of financial position?"]
["1B-Y","1B1-Y","1B12-Y",null,null,null,null,"1B-1-2",null,null,"Has the deemed cost of goodwill been taken as the difference at the date of transition to IFRSs between:"]
["1B-Y","1B1-Y","1B12-Y",null,null,null,null,null,null,null,"i)        the parent's interest in those adjusted carrying amounts; and"]
["1B-Y","1B1-Y","1B12-Y",null,null,null,null,null,null,null,"ii)       the cost in the parent's separate financial statements of its investment in the subsidiary?"]
["1B-Y","1B1-Y",null,null,null,"1B1C6",3,"1B-1",null,null,"k)        Has the first-time adopter followed the measurement of other assets and liabilities in measuring the non-controlling interests and deferred tax? "]
["1B-Y","1B1-Y","1B1C6-G",null,null,null,null,null,null,null,"Note: The above adjustments to recognised assets and liabilities affect non-controlling interests and deferred tax."]
["1B-Y","1B1-Y",null,null,null,null,null,"1B-1",null,"IFRS 1:C5","Has the entity also applied the exemption for past business combinations  to past acquisitions of investments in associates, interests in joint ventures and interests in joint operations in which the activity of the joint operation constitutes a business, as defined in IFRS 3?"]
["1B-Y","1B1-Y",null,null,null,"1B1C7",3,"1B-1",null,"IFRS 1:C5","Has the entity applied the date selected in paragraph C1 of IFRS 1 (see above) to all such acquisitions (i.e. applies to subsidiaries, associates, interests in joint ventures and interests in joint operations)?"]
[null,null,null,null,null,null,null,null,null,null,"Share-based payment transactions"]
[null,null,null,null,null,"1C",1,"1C","1C",null,"Has the entity granted any equity instruments prior to the date of transition that fall within the scope of IFRS 2?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["1C-Y",null,null,null,null,"1C1",2,"1C-1",null,null,"Were the equity instruments granted on or before 7 November 2002?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1C-Y","1C1-Y",null,null,null,"1C1C1",3,"1C-1"," ","IFRS 1:D2","Has the entity considered making an election to apply IFRS 2 Share-based Payment to equity instruments that were granted on or before 7 November 2002?"]
["1C-Y","1C1-Y","1C1C1-G",null,null,null,null,null,null,null,"Note: First-time adopters are not required to apply IFRS 2 to equity instruments that were granted on or before 7 November 2002. However, they are encouraged to do so. If a first-time adopter elects to apply IFRS 2 to such equity instruments, it may do so only if the entity has disclosed publicly the fair value of those equity instruments, determined at the measurement date, as defined in IFRS 2."]
["1C-Y","1C1-Y",null,null,null,null,null,"1C-1"," ","IFRS 1:D2","For all grants of equity instruments to which IFRS 2 has not been applied (e.g. grants of equity instruments on or before 7 November 2002), has the entity disclosed the information as required by paragraphs 44 and 45 of IFRS 2 (see IFRS2P)?"]
["1C-Y",null,null,null,null,"1C2",2,"1C-2",null,null,"Were the equity instruments granted after 7 November 2002 and vested before the later date of (a) the date of transition, and (b) 1 January 2005?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1C-Y","1C2-Y",null,null,null,"1C2C1",3,"1C-2"," ","IFRS 1:D2","Has the entity considered making an election to apply IFRS 2 to equity instruments that were granted after 7 November 2002 and vested before the later of (a) the date of transition to IFRSs, and (b) 1 January 2005?"]
["1C-Y","1C2-Y","1C2C1-G",null,null,null,null,null,null,null,"Note: First-time adopters are not required to apply the requirements of IFRS 2 to equity instruments that were granted after 7 November 2002 and vested before the later of (a) the date of transition to IFRSs and (b) 1 January 2005. However, they are encouraged to do so. If a first-time adopter elects to apply IFRS 2 to such equity instruments, it may do so only if the entity has disclosed publicly the fair value of those equity instruments, determined at the measurement date, as defined in IFRS 2."]
["1C-Y",null,null,null,null,"1C3",2,"1C-3",null,null,"Did the entity modify the terms or conditions of a grant of equity instruments to which IFRS 2 has not been applied?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes :"]
["1C-Y","1C3-Y",null,null,null,null,null,"1C-3"," ","IFRS 1:D2","Has it considered the fact that it is not required to apply paragraphs 26 to 29 of IFRS 2 if the modification occurred before the date of transition to IFRSs?"]
["1C-Y",null,null,null,null,"1C4",2,"1C-4"," ","IFRS 1:D3","Has the entity considered making an election to apply IFRS 2 to liabilities arising from share-based payments transactions that were settled before the date of transition to IFRSs?"]
["1C-Y","1C4-G",null,null,null,null,null,null,null,null,"Note: First-time adopters are not required to apply IFRS 2 to liabilities arising from share-based payment transactions that were settled before the date of transition to IFRSs. However, they are encouraged to do so."]
[null,null,null,null,null,null,null,null,null,null,"If Yes :"]
["1C-Y","1C4-Y",null,null,null,null,null,"1C-4"," ","IFRS 1:D3","Has it considered the fact that a first-time adopter is not required to restate comparative information to the extent that the information relates to a period or date that is earlier than 7 November 2002?"]
["1C-Y",null,null,null,null,"1C5",2,"1C-5"," ","IFRS 1:D3","Has the entity considered making an election to apply IFRS 2 to liabilities arising from share-based payments transactions that were settled before 1 January 2005?"]
["1C-Y","1C5-G",null,null,null,null,null,null,null,null,"Note: First-time adopters are not required to apply IFRS 2 to liabilities arising from share-based payment transactions that were settled before 1 January 2005. However, they are encouraged to do so."]
[null,null,null,null,null,null,null,null,null,null,"If Yes :"]
["1C-Y","1C5-Y",null,null,null,null,null,"1C-5"," ","IFRS 1:D3","Has it considered the fact that a first-time adopter is not required to restate comparative information to the extent that the information relates to a period or date that is earlier than 7 November 2002?"]
[null,null,null,null,null,null,null,null,null,null,"Insurance contracts"]
[null,null,null,null,null,"1D",1,"1D","1D",null,"Has the entity entered into any insurance contracts?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes :"]
["1D-Y",null,null,null,null,"1DC1",2,"1D"," ","IFRS 1:D4","Has the entity considered applying the transitional provisions in IFRS 4?"]
["1D-Y",null,null,null,null,"1DC1",2,"1D"," ",null,"[deleted]"]
["1D-Y","1DC1-G",null,null,null,null,null,null,null,null,"Note: The transitional provisions of IFRS 4 allow that the Standard may be applied for accounting periods beginning on or after 1 January 2005, although earlier application is encouraged. Therefore, first time adopters need only apply the requirements of IFRS 4 retrospectively from the first accounting period beginning after 1 January 2005. Earlier application is encouraged."]
["1D-Y","1DC1-G",null,null,null,null,null,null,null,null,"[deleted]"]
["1D-Y",null,null,null,null,"1DC2",2,"1D"," ","IFRS 1:D4","Has the entity only changed accounting policies for insurance contracts when the criteria set out in IFRS 4 have been met?"]
["1D-Y",null,null,null,null,"1DC2",2,"1D"," ",null,"[deleted]"]
["1D-Y","1DC2-G",null,null,null,null,null,null,null,null,"Note: IFRS 4 restricts changes in accounting policies for insurance contracts, including changes made by a first-time adopter. "]
["1D-Y","1DC2-G",null,null,null,null,null,null,null,null,"[deleted]"]
["1D-Y","1DC2-G",null,null,null,null,null,null,null,"IFRS 1:39AE","IFRS 17 Insurance Contracts, issued in May 2017, amended paragraphs B1 and D1, deleted the heading before paragraph D4 and paragraph D4, and after paragraph B12 added a heading and paragraph B13. An entity shall apply those amendments when it applies IFRS 17."]
[null,null,null,null,null,null,null,null,null,null,"Fair value or revaluation as deemed cost"]
[null,null,null,null,null,"1E",1,"1E","1E",null,"Has the entity recognised items of property, plant and equipment in the opening IFRS statement of financial position?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1E-Y",null,null,null,null,null,null,"1E "," ","IFRS 1:D5","Has the entity considered the option to elect to measure items of property, plant and equipment at the date of transition at their fair value, and to use that fair value as deemed cost at that date? "]
["1E-Y",null,null,null,null,"1E1",2,"1E - 1"," ","IFRS 1:D6","Has the entity considered the option to elect to use a previous GAAP revaluation of an item of property, plant and equipment at, or before, the date of transition to IFRSs as deemed cost at the date of the revaluation?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1E-Y","1E1-Y",null,null,null,null,null,"1E - 1"," ","IFRS 1:D6","If the entity has elected to use a previous GAAP revaluation, was the revaluation broadly comparable (at the date of revaluation) to:"]
["1E-Y","1E1-Y",null,null,null,null,null,null,null,null,"a)      fair value; or"]
["1E-Y","1E1-Y",null,null,null,null,null,null,null,null,"b)      cost or depreciated cost in accordance with IFRSs, adjusted to reflect, for example, changes in a general or specific price index?"]
[null,null,null,null,null,"1F",1,"1F","1F",null,"Has the entity recognised items of investment property or right-of-use-assets (in accordance with IFRS 16) in the opening IFRS statement of financial position?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1F-Y",null,null,null,null,"1FC2",2,"1F",null,"IFRS 1:D7","Has the entity considered that the available elections set out in paragraphs D5 and D6 of IFRS 1 are also available for investment property, if an entity elects to use the cost model in IAS 40 Investment Property and for right-of-use assets under IFRS 16?"]
["1F-Y","1FC2-G",null,null,null,null,null,null,null,null,"Note: If the entity has elected the fair value model as its accounting policy for investment property, those items are required to be measured at fair value at the date of transition."]
[null,null,null,null,null,"1G",1,"1G","1G",null,"Has the entity recognised intangible assets (other than goodwill) in the opening IFRS statement of financial position?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1G-Y",null,null,null,null,"1GC1",2,"1G"," ","IFRS 1:D7","Has the entity considered that the available elections set out in paragraphs D5 and D6 of IFRS 1 are also available for intangible assets that meet:"]
["1G-Y","1GC1-G",null,null,null,null,null,null,null,null,"Note: Entities are not permitted to use these elections (paragraphs D5 and D6 of IFRS 1) for other assets or for liabilities."]
["1G-Y",null,null,null,null,null,null,null,null,null,"i)        the recognition criteria in IAS 38 Intangible Assets (including reliable measurement of original cost); and"]
["1G-Y",null,null,null,null,null,null,null,null,null,"ii)       the criteria in IAS 38 for revaluation (including the existence of an active market)?"]
["1A-Y",null,null,null,null,"1A2",2,"1A-2",null,"IFRS 1:D8","Has the first-time adopter established a deemed cost under previous GAAP for some or all of its assets and liabilities by measuring them at their fair value at one particular date because of an event such as a privatisation or initial public offering?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1A-Y","1A2-Y",null,null,null,"1A2C1",3,"1A-2",null,null,"Has it considered:"]
["1A-Y","1A2-Y",null,null,null,null,null,null,null,null,"a)  to use such event-driven fair value measurements as deemed cost for IFRSs at the date of that measurement if the measurement date is at or before the date of transition to IFRSs?"]
["1A-Y","1A2-Y",null,null,null,null,null,null,null,null,"b)  to use the event-driven fair value measurements as deemed cost when the event occurs and recognise the resulting adjustments directly in retained earnings (or if appropriate, another category of equity) at the measurement date if the measurement date is after the date of transition to IFRSs, but during the period covered by the first IFRS financial statements?"]
["1A-Y","1A2-Y","1A2C1-G",null,null,null,null,null,null,null,"Note: At the date of transition to IFRSs, the entity shall either establish the deemed cost by applying the criteria in paragraphs D5-D7 of IFRS 1 or measure assets and liabilities in accordance with the other requirements in IFRS 1."]
["1A-Y",null,null,null,null,"1A3",2,"1A-3",null,"IFRS 1:D8A","Has a first-time adopter, under national accounting requirements, accounted for exploration and development costs for oil and gas properties in the development or production phases in cost centres that include all properties in a large geographical area?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1A-Y","1A3-Y",null,null,null,"1A3C1",3,"1A-3",null,"IFRS 1:D8A","Has it considered electing to measure oil and gas assets at the date of transition to IFRSs on the following basis:"]
["1A-Y","1A3-Y","1A3C1-G",null,null,null,null,null,null,null,"Note: For the purposes of this paragraph, oil and gas assets comprise only those assets used in the exploration, evaluation, development or production of oil and gas."]
["1A-Y","1A3-Y",null,null,null,null,null,null,null,null,"a) exploration and evaluation assets at the amount determined under the entity’s previous GAAP; and"]
["1A-Y","1A3-Y",null,null,null,null,null,null,null,null,"b) assets in the development or production phases at the amount determined for the cost centre under the entity’s previous GAAP. The entity shall allocate this amount to the cost centre’s underlying assets pro rata using reserve volumes or reserve values as of that date?"]
["1A-Y","1A3-Y",null,null,null,"1A3C2",3,"1A-3",null,"IFRS 1:D8A","Has the entity tested exploration and evaluation assets and assets in the development and production phases for impairment at the date of transition to IFRSs in accordance with IFRS 6 Exploration for and Evaluation of Mineral Resources or IAS 36 respectively and, if necessary, reduced the amount determined in accordance with (a) or (b) above?"]
["1A-Y","1A3-Y","1A3C2-G",null,null,null,null,null,null,null,"Note: For the purposes of this paragraph, oil and gas assets comprise only those assets used in the exploration, evaluation, development or production of oil and gas."]
["1A-Y",null,null,null,null,"1A4",2,"1A-4",null,"IFRS 1:D8B","Is the first-time adopter holding items of property, plant and equipment, right-of-use assets or intangible assets that are used, or were previously used, in operations subject to rate regulation?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1A-Y","1A4-Y",null,null,null,"1A4C1",3,"1A-4",null,null,"Has it considered to use the previous GAAP carrying amount of such an item at the date of transition as deemed cost?"]
["1A-Y","1A4-Y","1A4C1-G",null,null,null,null,null,null,null,"Notes:\n1) The carrying amount of such items might include amounts that were determined under previous GAAP but do not qualify for capitalisation in accordance with IFRSs. \n\n2) If an entity applies this exemption to an item, it need not apply it to all items."]
["1A-Y","1A4-Y","1A4C1-G",null,null,null,null,null,null,null,"3) For the purposes of this exemption, operations are subject to rate regulation if they provide goods or services to customers at prices (i.e. rates) established by an authorised body empowered to establish rates that bind the customers and that are designed to recover the specific costs the entity incurs in providing the regulated goods or services and to earn a specified return. The specified return could be a minimum or range and need not be a fixed or guaranteed return."]
["1A-Y","1A4-Y","1A4C1-G",null,null,null,null,null,null,"IFRS 1:D8B","Some entities hold items of property, plant and equipment, right of use assets or intangible assets that are used, or were previously used, in operations subject to rate regulation. The carrying amount of such items might include amounts that were determined under previous GAAP but do not qualify for capitalisation in accordance with IFRSs. If this is the case, a first-time adopter may elect to use the previous GAAP carrying amount of such an item at the date of transition to IFRSs as deemed cost.  If an entity applies this exemption to an item, it need not apply it to all  items. At the date of transition to IFRSs, an entity shall test for impairment in accordance with IAS 36 each item for which this exemption is used. For the purposes of this paragraph, operations are subject to rate regulation if they are governed by a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator (as defined in IFRS 14 Regulatory Deferral Accounts)."]
["1A-Y","1A4-Y",null,null,null,null,null,"1A-4",null,"IFRS 1:D8B","Has the entity tested each item for which the exemption in paragraph D8B of IFRS 1 has been applied for impairment in accordance with IAS 36?"]
[null,null,null,null,null,null,null,null,null,null,"Determining whether the arrangement contains a lease"]
[null,null,null,null,null,"1HH",1,"1HH","1HH","IFRS 1:D9","Has the entity assessed if it was party of a contract existing at the date of transition to IFRSs that contains a lease by applying paragraphs 9–11 of IFRS 16 on the basis of facts and circumstances existing at that date?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1HH-Y",null,null,null,null,"1HH1",2,"1HH-1",null,"IFRS 1:D9B","Is the entity a lessee?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1HH-Y","1HH1-Y",null,null,null,null,null,"1HH-1",null,"IFRS 1:D9B","Has the entity elected any of the approaches detailed below  (subject to the practical expedients in D9D) to recognise lease liabilities and right-of-use assets? (See separate requirement in IFRS 1:D9C for leases that meet the definition of investment property)"]
["1HH-Y","1HH1-Y",null,null,null,null,null,null,null,null,"a) measure a lease liability at the date of transition to IFRSs. A lessee following this approach shall measure that lease liability at the present value of the remaining lease payments (see paragraph D9E), discounted using the lessee’s incremental borrowing rate (see paragraph D9E) at the date of transition to IFRSs."]
["1HH-Y","1HH1-Y",null,null,null,null,null,null,null,null,"b) measure a right-of-use asset at the date of transition to IFRSs. The lessee shall choose, on a lease-by-lease basis, to measure that right-of-use asset\nat either: \n(i) its carrying amount as if IFRS 16 had been applied since the commencement date of the lease (see paragraph D9E), but discounted using the lessee’s incremental borrowing rate at the date of transition to IFRSs; or\n(ii) an amount equal to the lease liability, adjusted by the amount of any prepaid or accrued lease payments relating to that lease recognised in the statement of financial position immediately before the date of transition to IFRSs."]
["1HH-Y","1HH1-Y",null,null,null,null,null,null,null,null,"c) apply IAS 36 to right-of-use assets at the date of transition to IFRSs."]
["1HH-Y",null,null,null,null,"1HH2",2,"1HH-2",null,"IFRS 1:D9C","Does the entity have  leases that meet the definition of investment property in IAS 40 and are those leases measured using the fair value model in IAS 40 from the date of transition to IFRSs?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1HH-Y","1HH2-Y",null,null,null,null,null,"1HH-2",null,"IFRS 1:D9C","Has the entity measured those right-of-use asset at fair value at the date of transition to IFRSs ?"]
["1HH-Y","1HH2-Y",null,null,null,"1HH2C1",3,"1HH-2",null,"IFRS 1:D9D","Has the entity elected to apply one or more of the following transition options at the date of transition to IFRSs, on a lease-by-lease basis?"]
["1HH-Y","1HH2-Y","1HH2C1-G",null,null,null,null,null,null,"IFRS 1:D9E","Note: Lease payments, lessee, lessee’s incremental borrowing rate, commencement date of the lease, initial direct costs and lease term are defined terms in IFRS 16 and are used in this Standard with the same meaning."]
["1HH-Y","1HH2-Y",null,null,null,null,null,null,null,null,"a) apply a single discount rate to a portfolio of leases with reasonably similar characteristics (for example, a similar remaining lease term for a similar class of underlying asset in a similar economic environment)."]
["1HH-Y","1HH2-Y",null,null,null,null,null,null,null,null,"b) elect not to apply the requirements in paragraph D9B to leases for which the lease term (see paragraph D9E) ends within 12 months of the date of transition to IFRSs. Instead, the entity shall account for (including disclosure of information about) these leases as if they were short-term leases accounted for in accordance with paragraph 6 of IFRS 16."]
["1HH-Y","1HH2-Y",null,null,null,null,null,null,null,null,"c) elect not to apply the requirements in paragraph D9B to leases for which the underlying asset is of low value (as described in paragraphs B3-B8 of IFRS 16). Instead, the entity shall account for (including disclosure of information about) these leases in accordance with paragraph 6 of IFRS 16."]
["1HH-Y","1HH2-Y",null,null,null,null,null,null,null,null,"d) exclude initial direct costs (see paragraph D9E) from the measurement of the right-of-use asset at the date of transition to IFRSs."]
["1HH-Y","1HH2-Y",null,null,null,null,null,null,null,null,"e) use hindsight, such as in determining the lease term if the contract contains options to extend or terminate the lease."]
[null,null,null,null,null,null,null,null,null,null,"Cumulative translation differences"]
[null,null,null,null,null,"1J",1,"1J","1J",null,"Does retrospective application of IAS 21 result in any cumulative exchange differences to be recognised in the opening IFRS statement of financial position?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1J-Y",null,null,null,null,"1JC1",2,"1J"," ","IFRS 1:D13","Has the first-time adopter considered the option to elect to: "]
["1J-Y",null,null,null,null,null,null,null,null,null,"a)      deem the cumulative translation differences for all foreign operations to be zero at the date of transition to IFRSs; "]
["1J-Y",null,null,null,null,null,null,null,null,null,"b)      exclude translation differences that arose before the date of transition to IFRSs from the gain or loss on a subsequent disposal of any foreign operation; and"]
["1J-Y",null,null,null,null,null,null,null,null,null,"c)       include subsequent-to-date-of-transition translation differences as a component of equity and reclassify them from equity to profit or loss as part of the gain or loss on a subsequent disposal of the foreign operation translation?"]
["1J-Y","1JC1-G",null,null,null,null,null,null,null,"IFRS 1:D12","Note: If the election available under paragraph D13 of IFRS 1 (see above) is not applied, IAS 21 requires an entity:"]
["1J-Y","1JC1-G",null,null,null,null,null,null,null,null," •   to recognise some translation differences in other comprehensive income and accumulate these in a separate component of equity; and"]
["1J-Y","1JC1-G",null,null,null,null,null,null,null,null," •   on disposal of a foreign operation, to reclassify the cumulative translation difference for that foreign operation (including, if applicable, gains and losses on related hedges) from equity  to profit or loss as part of the gain or loss on disposal."]
[null,null,null,null,null,null,"1K",null,null,null,"Investments in subsidiaries, joint ventures and associates"]
[null,null,null,null,null,"1K",1,"1K","1K",null,"Did the entity recognise any investments in subsidiaries, joint ventures and associates?",null,null,"Add 6 new rows"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1K-Y",null,null,null,null,"1KC1",2,"1K",null,"IFRS 1:D14","Has the entity accounted for its investments in subsidiaries, joint ventures and associates in its  separate financial statements under IAS 27 either:?"]
["1K-Y",null,null,null,null,null,null,null,null,null,"a) at cost;"]
["1K-Y",null,null,null,null,null,null,null,null,null,"b) in accordance with IFRS 9 or;"]
["1K-Y",null,null,null,null,null,null,null,null,null,"c)  using the equity method as described in IAS 28."]
["1K-Y","1KC1-G",null,null,null,null,null,null,null,"IFRS 1:39Y","IFRS 9 amended paragraph 29, B1–B6, D1, D14, D15, D19 and D20, deleted paragraphs 39B, 39G and 39U and added paragraphs 29A, B8–B8G, B9, D19A–D19C, D33, E1 and E2. An entity shall apply those amendments when it applies IFRS 9."]
["1K-Y",null,null,null,null,null,null,"1K",null,"IFRS 1:D15","If the entity measures its investments at cost in accordance with IAS 27, has the entity measured the investments at one of the following amounts in its separate opening IFRS statement of financial position:"]
["1K-Y",null,null,null,null,null,null,null,null,null,"a) cost determined in accordance with IAS 27; or"]
["1K-Y",null,null,null,null,"1KC2",2,null,null,null,"b) deemed cost in which the deemed cost of such an investment shall be its:"]
["1K-Y",null,null,null,null,null,null,null,null,null,"i) fair value at the entity's date of transition to IFRSs in its separate financial statements; or\n\nii) previous GAAP carrying amount at that date."]
["1K-Y","1KC2-G",null,null,null,null,null,null,null,null,"Note:  A first-time adopter may choose either (i) or (ii) above to measure its investment in each subsidiary, joint venture or associate that it elects to measure using a deemed cost."]
["1K-Y",null,null,null,null,"1K1",2,"1K-1",null,"IFRS 1:D15A","Has the entity  accounted for such an investment using the equity method procedures as described in IAS 28?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1K-Y","1K1-Y",null,null,null,null,null,"1K-1",null,"IFRS 1:D15A","a) Has the entity applied the exemption for past business combinations (Appendix C) to the acquisition of the investment?"]
["1K-Y","1K1-Y",null,null,null,"1K11",3,"1K-1-1",null,"IFRS 1:D15A","b) Has the entity became a first-time adopter for its separate financial statements earlier than for its consolidated financial statements, and later than its parent?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1K-Y","1K1-Y","1K11-Y",null,null,null,null,"1K-1-1",null,null,"Has the entity  applied paragraph D16 in its separate financial statements? "]
["1K-Y","1K1-Y",null,null,null,"1K12",3,"1K-1-2",null,null,"b) Has the entity became a first-time adopter for its separate financial statements earlier than for its consolidated financial statements, and later than its subsidiary?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1K-Y","1K1-Y","1K12-Y",null,null,null,null,"1K-1-2",null,"IFRS 1:D15A","Has the entity  applied paragraph D17 in its separate financial statements? "]
[null,null,null,null,null,null,"1L",null,null,null,"Assets and liabilities of subsidiaries, associates and joint ventures"]
[null,null,null,null,null,"1L",1,"1L","1L",null,"Did the entity become a first-time adopter later than its parent or an entity that has significant influence or joint control over it? "]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1L-Y",null,null,null,null,"1LC1",2,"1L"," ","IFRS 1:D16","If the entity is a subsidiary, and it became a first-time adopter later than its parent, has the entity, in its financial statements, measured its assets and liabilities at either: "]
["1L-Y",null,null,null,null,null,null,null,null,null,"a)      the carrying amounts that would be included in the parent's consolidated financial statements, based on the parent's date of transition to IFRSs, if no adjustments were made for consolidation procedures and for the effects of the business combination in which the parent acquired the subsidiary; or"]
["1L-Y",null,null,null,null,null,null,null,null,null,"b)      the carrying amounts required by the rest of IFRS 1, based on the subsidiary's date of transition to IFRSs?"]
["1L-Y","1LC1-G",null,null,null,null,null,null,null,null,"Note: The carrying amounts under paragraph D16(b) could differ from those described in paragraph D16(a):"]
["1L-Y","1LC1-G",null,null,null,null,null,null,null,null,"•   when the exemptions in IFRS 1 result in measurements that depend on the date of transition to IFRSs; and"]
["1L-Y","1LC1-G",null,null,null,null,null,null,null,null,"•   when the accounting policies used in the subsidiary's financial statements differ from those in the consolidated financial statements. For example, the subsidiary may use the cost model in IAS 16, whereas the group may use the revaluation model."]
["1L-Y","1LC1-G",null,null,null,null,null,null,null,null,"Note: This election is not available to a subsidiary of an investment entity, as defined in IFRS 10, which is required to be measured at fair value through profit or loss."]
["1L-Y",null,null,null,null,"1L1",2,"1L-1"," ","IFRS 1:D16","Is the entity an associate or joint venture that became a first-time adopter later than the entity that has significant influence or joint control over it?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1L-Y","1L1-Y",null,null,null,null,null,"1L-1"," ","IFRS 1:D16","Has the entity considered the option to apply the election available under paragraph D16 of IFRS 1 (see above)?"]
[null,null,null,null,null,"1M",1,"1M","1M",null,"Did the entity become a first-time adopter later than its subsidiary, associate or joint venture?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1M-Y",null,null,null,null,"1MC1",2,"1M"," ","IFRS 1:D17","If the entity is a parent (or an investor in an associate or a joint venture) and it became a first-time adopter later than its subsidiary (or associate or joint venture), has the entity, in its consolidated financial statements, measured the assets and liabilities of the subsidiary (or associate or joint venture) at the same carrying amounts as in the separate financial statements of the subsidiary (or associate or joint venture), after adjusting for consolidation and equity accounting adjustments and for the effects of the business combination in which the entity acquired the subsidiary?"]
["1M-Y","1MC1-G",null,null,null,null,null,null,null,null,"Note: Notwithstanding this requirement, a non-investment entity parent shall not apply the exception to consolidation that is used by any investment entity subsidiaries."]
[null,null,null,null,null,"1N",1,"1N","1N",null,"Did the entity become a first-time adopter for its separate financial statements earlier or later than for its consolidated financial statements?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1N-Y",null,null,null,null,null,null,"1N"," ","IFRS 1:D17","If a parent (or an investor in an associate or a joint venture) becomes a first-time adopter for its separate financial statements earlier or later than for its consolidated financial statements, has the entity measured its assets and liabilities at the same amounts in both financial statements, except for consolidation adjustments?"]
[null,null,null,null,null,null,null,null,null,null,"Compound financial instruments"]
[null,null,null,null,null,"1O",1,"1O","1O",null,"Did the entity recognise any compound financial instruments under previous GAAP?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1O-Y",null,null,null,null,"1O1",2,"1O-1"," ","IFRS 1:D18","Did, under previous GAAP, the entity separate recognised compound financial instruments into a debt and an equity component (as required by IAS 32) ?"]
["1O-Y","1O1-G",null,null,null,null,null,null,null,null,"Note: IAS 32 requires an entity to split a compound financial instrument at inception into separate liability and equity components. If the liability component is no longer outstanding, retrospective application of IAS 32 involves separating two portions of equity. The first portion is in retained earnings, and represents the cumulative interest accreted on the liability component. The other represents the original equity component."]
[null,null,null,null,null,null,null," ",null,null,"If no :"]
["1O-Y","1O1-N",null,null,null,"1O11",3,"1O-1-1"," ","IFRS 1:D18","Is the liability component of that compound financial instrument no longer outstanding at the date of transition?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1O-Y","1O1-N","1O11-Y",null,null,null,null,"1O-1-1"," ","IFRS 1:D18","Has the entity considered the option available to elect not to separate the two equity portions?"]
[null,null,null,null,null,null,null," ",null,null,"If no :"]
["1O-Y","1O1-N","1O11-N",null,null,null,null,"1O-1-1",null,"IFRS 1:D18","Has the entity separated the instrument into its debt and equity components in accordance with IAS 32?"]
[null,null,null,null,null,null,"1P",null,null,null,"Designation of previously recognised financial instruments"]
[null,null,null,null,null,"1P",1,"1P","1P",null,"Has the entity recognised financial instruments, as defined under IAS 32 and IFRS 9, in the opening IFRS statement of financial position?"]
["1P-G",null,null,null,null,null,null,null,null,null,"Note: IFRS 1 allows a number of optional exceptions to the designation of previously recognised financial instruments for first-time adopters applying IFRS 9, as set out below."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1P-Y",null,null,null,null,null,null,"1P",null,"IFRS 1:D19","Has the entity considered the option available to designate, at the date of transition to IFRSs, any financial liability as at fair value through profit or loss provided the liability meets the criteria in paragraph 4.2.2 of IFRS 9 at that date?"]
["1P-Y",null,null,null,null,null,null,"1P"," ","IFRS 1:D19A","Has the entity considered the option available to designate a financial asset as measured at fair value through profit or loss in accordance with paragraph 4.1.5 of IFRS 9 on the basis of the facts and circumstances that exist at the date of transition to IFRSs?"]
["1P-Y",null,null,null,null,null,null,"1P",null,"IFRS 1:D19B","Has the entity considered the option available to designate an investment in an equity instrument as at fair value through other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9 on the basis of the facts and circumstances that exist at the date of transition to IFRSs?"]
["1P-Y",null,null,null,null,null,null,"1P",null,"IFRS 1:D19C","For a financial liability that is designated as a financial liability at fair value through profit or loss, an entity shall determine whether the treatment in paragraph 5.7.7 of IFRS 9 would create an accounting mismatch in profit or loss on the basis of the facts and circumstances that exist at the date of transition to IFRSs."]
[null,null,null,null,null,null,null,null,null,null,"Fair value measurement of financial assets or financial liabilities"]
["1P-Y",null,null,null,null,"1PC3",2,"1P",null,"IFRS 1:D20","Despite the requirements of paragraphs 7 and 9, has the entity considered applying the requirements in paragraph B5.1.2A(b) of IFRS 9 prospectively to transactions entered into on or after the date of transition to IFRSs?"]
[null,null,null,null,null,null,null,null,null,null,"Decommissioning liabilities included in the cost of property, plant and equipment"]
[null,null,null,null,null,"1Q",1,"1Q","1Q",null,"Did the entity have obligations to dismantle, remove and restore items of property, plant and equipment at the date of transition to IFRSs?"]
["1Q-G",null,null,null,null,null,null,null,null,null,"Note: Such obligations are referred to in IFRS literature as 'decommissioning, restoration and similar liabilities'."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1Q-Y",null,null,null,null,"1Q1",2,"1Q-1"," ","IFRS 1:D21","Has the entity considered making an election not to apply IFRIC 1 to changes in decommissioning, restoration or similar liabilities that occurred before the date of transition to IFRSs?"]
["1Q-Y","1Q1-G",null,null,null,null,null,null,null,null,"Note: IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities requires specified changes in a decommissioning, restoration or similar liability to be added to or deducted from the cost of the asset to which it relates; the adjusted depreciable amount of the asset is then depreciated prospectively over its remaining useful life."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1Q-Y","1Q1-Y",null,null,null,null,null,"1Q-1"," ","IFRS 1:D21","If the entity has elected not to apply IFRIC 1 to those changes in a decommissioning, restoration or similar liability that occurred before the date of transition to IFRSs, has it:"]
["1Q-Y","1Q1-Y",null,null,null,null,null,"1Q-1",null,null,"a)      measured the liability as at the date of transition to IFRSs in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets; "]
["1Q-Y","1Q1-Y",null,null,null,null,null,"1Q-1",null,null,"b)      to the extent that the liability is within the scope of IFRIC 1, estimated the amount that would have been included in the cost of the related asset when the liability first arose, by discounting the liability to that date using its best estimate of the historical risk-adjusted discount rate(s) that would have applied for that liability over the intervening period; and"]
["1Q-Y","1Q1-Y",null,null,null,null,null,"1Q-1",null,null,"c)       calculated the accumulated depreciation on that amount, as at the date of transition to IFRSs, on the basis of the current estimate of the useful life of the asset, using the depreciation policy adopted by the entity under IFRSs?"]
["1Q-Y",null,null,null,null,"1Q2",2,"1Q-2",null,"IFRS 1:D21A","Has the entity used the exemption in paragraph D8A(b) of IFRS 1 (for oil and gas assets in the development or production phases accounted for in cost centres that include all properties in a large geographical area under previous GAAP) "]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1Q-Y","1Q2-Y",null,null,null,null,null,"1Q-2",null,"IFRS 1:D21A","Has the entity, instead of applying paragraph D21 or IFRIC 1:"]
["1Q-Y","1Q2-Y",null,null,null,null,null,"1Q-2",null,null,"a)  measured decommissioning, restoration and similar liabilities as at the date of transition to IFRSs in accordance with IAS 37; and"]
["1Q-Y","1Q2-Y",null,null,null,null,null,"1Q-2",null,null,"b)  recognised directly in retained earnings any difference between that amount and the carrying amount of those liabilities at the date of transition to IFRSs determined under the entity’s previous GAAP?"]
[null,null,null,null,null,null,"1R",null,null,null,"Financial assets or intangible assets accounted for in accordance with IFRIC 12"]
[null,null,null,null,null,"1R",1,"1R","1R",null,"Was the entity, at the date of transition to IFRSs, a party to a Service Concession Arrangement within the scope of IFRIC 12 Service Concession Arrangements?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1R-Y",null,null,null,null,"1RC1",2,"1R"," ","IFRS 1:D22","Has the entity considered applying the transitional provisions in IFRIC 12 Service Concession Arrangements?"]
["1R-Y","1RC1-G",null,null,null,null,null,null,null,"IFRS 1:D22","Note: A first-time adopter may apply the transitional provisions in IFRIC 12. Therefore, if for any particular service arrangement, it is impracticable for an operator to apply IFRIC 12 retrospectively at the start of the earliest period presented, the entity shall:"]
["1R-Y","1RC1-G",null,null,null,null,null,null,null,null,"a) recognise financial assets and intangible assets that existed at the start of the earliest period presented;"]
["1R-Y","1RC1-G",null,null,null,null,null,null,null,null,"b) use the previous carrying amounts of those financial and intangible assets as their carrying amounts as at that date; and"]
["1R-Y","1RC1-G",null,null,null,null,null,null,null,null,"c) test financial and intangible assets recognised at that date for impairment, unless this is not practicable, in which case the amounts shall be tested for impairment as at the start of the current period."]
[null,null,null,null,null,null,null,null,null,null,"Borrowing costs"]
[null,null,null,null,null,"1V",1,"1V","1V",null,"Has the entity considered applying the transitional provisions in IAS 23?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1V-Y",null,null,null,null,"1V1",2,"1V-1",null,"IFRS 1:D23","Has the entity elected to apply the requirements of IAS 23 from the date of transition to IFRSs or from an earlier date as permitted by paragraph 28 of IAS 23?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1V-Y","1V1-Y",null,null,null,null,null,"1V-1",null,"IFRS 1:D23","Has the entity not restated the borrowing cost component that was capitalised under previous GAAP and that was included in the carrying amount of assets at that date?"]
["1V-Y","1V1-Y",null,null,null,null,null,"1V-1",null,"IFRS 1:D23","Has the entity accounted for borrowing costs incurred on or after that date in accordance with IAS 23, including those related to assets under construction at that date?"]
[null,null,null,null,null,null,null,null,null,null,"Extinguishing Financial Liabilities with Equity Instruments"]
[null,null,null,null,null,"1Y",1,"1Y","1Y","IFRS 1:D25","Has the entity considered applying the transitional provisions in IFRIC 19?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1Y-Y",null,null,null,null,"1YC1",2,"1Y",null,"IFRS 1:D25","Has the entity considered applying the transitional provisions in IFRIC 19? "]
["1Y-Y","1YC1-G",null,null,null,null,null,null,null,null,"Note:  The transitional provisions in IFRIC 19 require that a change in accounting policies in accordance with IAS 8 is applied from the beginning of the earliest comparative period presented."]
[null,null,null,null,null,null,"1YA",null,null,null,"Severe hyperinflation"]
[null,null,null,null,null,"1YA",1,"1YA","1YA","IFRS 1:D26","Does the entity have a functional currency that was, or is, the currency of a hyperinflationary economy?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1YA-Y",null,null,null,null,"1YAC1",2,"1YA",null,"IFRS 1:D26","Has the entity determined whether the functional currency is subject to severe hyperinflation before the date of transition to IFRSs?"]
["1YA-Y","1YAC1-G",null,null,null,null,null,null,null,"IFRS 1:D27","Note: The currency of a hyperinflationary economy is subject to severe hyperinflation if it has both of the following characteristics:\n\n(i) a reliable general price index is not available to all entities with transactions and balances in the currency.\n\n(ii) exchangeability between the currency and a relatively stable foreign currency does not exist."]
["1YA-Y",null,null,null,null,"1YAC2",2,"1YA",null,"IFRS 1:D29","If the date of transition to IFRSs is on, or after, the functional currency normalisation date, has the entity considered to measure all assets and liabilities held before the functional currency normalisation date at fair value on the date of transition to IFRSs?"]
["1YA-Y","1YAC2-G",null,null,null,null,null,null,null,"IFRS 1:D28","Note: The functional currency of an entity ceases to be subject to severe hyperinflation on the functional currency normalisation date. That is the date when the functional currency no longer has either, or both, of the characteristics in paragraph D27 (see above), or when there is a change in the entity’s functional currency to a currency that is not subject to severe hyperinflation.\n"]
["1YA-Y",null,null,null,null,"1YA1",2,"1YA-1",null,"IFRS 1:D30","Has the entity considered to provide a shorter comparative period when the functional currency normalisation date falls within a 12-month comparative period?  \n"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1YA-Y","1YA1-Y",null,null,null,null,null,"1YA-1",null,null,"Has the entity provided a complete set of financial statements (as required by paragraph 10 of IAS 1) for the shorter comparative period?\n"]
[null,null,null,null,null,null,null,null,null,null,"Joint arrangements"]
[null,null,null,null,null,"1YB",1,"1YB","1YB","IFRS 1:D31","Does the entity have interests in joint arrangements?"]
["1YB-Y",null,null,null,null,"1YB1",2,"1YB-1",null,"IFRS 1:D31","Is the entity applying the transitional provisions in IFRS 11?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1YB-Y","1YB1-G",null,null,null,null,null,null,null,null,"Note: Appendix C to IFRS 11 provides guidance on transition for:\n\ni. Joint ventures – transition from proportionate consolidation to the equity method\nii. Joint operations – transition from the equity method to accounting for assets and liabilities\niii. Transition provisions in an entity’s separate financial statements\n\nFor guidance refer to the IFRS11A tab within this workbook."]
["1YB-Y","1YB1-Y",null,null,null,"1YB1C1",3,"1YB-1",null,null,"When changing from proportionate consolidation to the equity method, did the entity test for impairment of the investment in accordance with IAS 36 as at the date of transition to IFRS?"]
["1YB-Y","1YB1-Y","1YB1C1-G",null,null,null,null,null,null,null,"Note: The requirement to test for impairment applies regardless of whether there is any indication that the investment may be impaired."]
["1YB-Y","1YB1-Y",null,null,null,null,null,"1YB-1",null,null,"Has the entity recognised any resulting impairment as an adjustment to retained earnings at the date of transition to IFRS?"]
[null,null,null,null,null,null,"1YC",null,null,null,"Stripping costs in the production phase of a surface mine"]
[null,null,null,null,null,"1YC",1,"1YC","1YC","IFRS 1:D32","Does the entity have surface mining operations?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1YC-Y",null,null,null,null,"1YC1",2,"1YC-1",null,"IFRS 1:D32","Have the entity considered applying the transitional provisions of IFRIC 20?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1YC-Y","1YC1-Y",null,null,null,null,null,"1YC -1",null,null,"Has the entity applied the provisions of IFRIC 20 to production stripping costs incurred on or after the beginning of the earliest period presented (i.e. date of transition)?"]
["1YC-Y","1YC1-Y",null,null,null,null,null,"1YC -1",null,null,"Has any previously recognised asset balance that resulted from stripping activity undertaken during the production phase (\"predecessor stripping asset\"), as at the date of transition been reclassified as a part of an existing asset to which the stripping activity related, to the extent that there remains an identifiable component of the ore body with which the predecessor stripping asset can be associated?"]
["1YC-Y","1YC1-G",null,null,null,null,null,null,null,null,"Note: Such balances shall be depreciated or amortised over the remaining expected useful life of the identified component of the ore body to which each predecessor stripping asset balance relates."]
["1YC-Y","1YC1-Y",null,null,null,null,null,"1YC -1",null,null,"If there is no identifiable component of the ore body to which that predecessor stripping asset relates, has it been recognised in opening retained earnings at the date of transition?",null,null,"Add 1 new row"]
[null,null,null,null,null,null,null,null,null,null,"Designation of contracts to buy or sell a non-financial item"]
[null,null,null,null,null,"1YCC",1,"1YCC","1YCC","IFRS 1:D33","Has the entity entered into contracts to buy or sell a non-financial item?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1YCC-Y",null,null,null,null,"1YCCC1",2,"1YCC",null,"IFRS 1:D33","Has the entity considered the option available in IFRS 9 that permits some contracts to buy or sell a non-financial item to be designated at inception as measured at fair value through profit or loss (see paragraph 2.5 of IFRS 9) ?(Provided that the entity meets the requirements of paragraph 2.5 of IFRS 9 at that date and the entity designates all similar contracts) "]
[null,null,null,null,null,null,null,null,null,null,"Revenue"]
[null,null,null,null,null,"1YD",1,"1YD","1YD","IFRS 1:D34","If the entity elected to apply any of the expedients in paragraph C5 of IFRS 15, has it applied that expedient consistently to all contracts within all reporting periods presented?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1YD-Y",null,null,null,null,"1YDC1",2,"1YD",null,"IFRS 1:D34","Has the entity considered  the ‘date of initial application’ as the beginning of the first IFRS reporting period and has the entity also applied paragraph C6 of IFRS 15?"]
["1YD-Y","1YDC1-G",null,null,null,null,null,null,null,"IFRS 1:D35","Note: A first-time adopter is not required to restate contracts that were completed before the earliest period presented. A completed contract is a contract for which the entity has transferred all of the goods or services identified in accordance with previous GAAP."]
["1YD-Y","1YDC1-G",null,null,null,null,null,null,null,"IFRS 1:D34","A first-time adopter may apply the transition provisions in paragraph C5 of IFRS 15. In those paragraphs references to the ‘date of initial application’ shall be interpreted as the beginning of the first IFRS reporting period.  If a first-time adopter decides to apply those transition provisions, it shall also apply paragraph C6 of IFRS 15.  "]
[null,null,null,null,null,null,null,null,null,null,"Foreign Currency Transactions and Advance Consideration"]
[]
[null,null,null,null,null,"1YE",1,"1YE","1YE","IFRS 1:D36","Has the entity entered into foreign currency transactions that result in recognition of a non-monetary asset or non-monetary liability arising from the payment or receipt of advance consideration before recognition of the related asset, expense or income (or part of it)?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1YE-Y",null,null,null,null,null,2,"1YE",null,"IFRS 1:D36","Has the entity considered that it does not needs to apply IFRIC 22 Foreign Currency Transactions and Advance Consideration to assets, expenses and income in the scope of that Interpretation initially recognised before the date of transition to IFRSs?",null,null,"Add1 new row"]
[null,null,null,null,null,null,null,null,null,null,"Exceptions to retrospective application of other IFRSs",null,null,"Add this to main Guidance - Show hide section"]
["-G",null,null,null,null,null,null,null,null,"IFRS 1:13","Note: As described below (see Tailoring Question 1S, 1T and 1U), IFRS 1 prohibits retrospective application of some aspects of other IFRSs. These exceptions are set out in paragraphs 14-17 and Appendix B to IFRS 1.",null,null,"Add this to main Guidance - Show hide section"]
["-G",null,null,null,null,null,null,null,null,"IFRS 1:B1","An entity shall apply the following exceptions: \na) derecognition of financial assets and financial liabilities (paragraphs B2 and B3);\nb) hedge accounting (paragraphs B4–B6);\nc) non-controlling interests (paragraph B7); \nd) classification and measurement of financial assets (paragraph B8-B8C);\ne) impairment of financial assets (paragraphs B8D-B8G);\nf) embedded derivatives (paragraph B9); \ng)  government loans (paragraphs B10–B12); and\nh)  insurance contracts (paragraph B13).\n\n",null,null,"Add this to main Guidance - Show hide section"]
["-G",null,null,null,null,null,null,null,null,"IFRS 1:39AE","IFRS 17 Insurance Contracts, issued in May 2017, amended paragraphs B1 and D1, deleted the heading before paragraph D4 and paragraph D4, and after paragraph B12 added a heading and paragraph B13. An entity shall apply those amendments when it applies IFRS 17.",null,null,"Add this to main Guidance - Show hide section"]
[null,null,null,null,null,null,"1S",null,null,null,"Derecognition of financial assets and financial liabilities"]
[null,null,null,null,null,"1S",1,"1S","1S",null,"Did the entity derecognise financial assets or financial liabilities under previous GAAP?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1S-Y",null,null,null,null,"1SC1",2,"1S"," ","IFRS 1:B2","Except as permitted by paragraph B3, has the entity applied the derecognition requirements in IFRS 9 prospectively for transactions occurring on or after the date of transition to IFRSs?"]
["1S-Y","1SC1-G",null,null,null,null,null,null," ","IFRS 1:B2","For example, if a first-time adopter derecognised non-derivative financial assets or non-derivative financial liabilities in accordance with its previous GAAP as a result of a transaction that occurred before the date of transition to IFRSs, it shall not recognise those assets and liabilities in accordance with IFRSs (unless they qualify for recognition as a result of a later transaction or event).\n"]
["1S-Y",null,null,null,null,null,null,null,null,"IFRS 1:B3","If the entity is making the election to apply the derecognition requirements in IFRS 9 retrospectively for a date of the entity's choosing, was the information needed to apply IFRS 9, as applicable, to financial assets and financial liabilities derecognised as a result of past transactions obtained at the time of initially accounting for those transactions?"]
[null,null,null,null,null,null,null,null,null,null,"Hedge accounting"]
[null,null,null,null,null,"1T",1,"1T","1T",null,"Does the entity apply hedge accounting or has the entity recognised any derivatives in the opening IFRS statement of financial position?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1T-Y",null,null,null,null,null,null,"1T"," ","IFRS 1:B4","As required by IFRS 9, at the date of transition to IFRSs, has the entity: "]
["1T-Y",null,null,null,null,null,null,null,null,null,"a) measured all derivatives at fair value; and "]
["1T-Y",null,null,null,null,null,null,null,null,null,"b) eliminated all deferred losses and gains arising on derivatives that were reported in accordance with previous GAAP as if they were assets or liabilities?"]
["1T-Y",null,null,null,null,null,null,"1T",null,"IFRS 1:B5","Has the entity not reflected in its opening IFRS statement of financial position a hedging relationship of a type that does not qualify for hedge accounting under IFRS 9? (for example, many hedging relationships where the hedging instrument is a stand-alone written option or a net written option; or where the hedged item is a net position in a cash flow hedge for another risk than foreign currency risk)?"]
["1T-Y",null,null,null,null,"1T1",2,"1T-1"," ","IFRS 1:B5","Has the entity designated a net position as a hedged item under previous GAAP?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1T-Y","1T1-Y",null,null,null,"1T1C1",3,"1T-1",null,"IFRS 1:B5","Has the entity considered  designating as a hedged item in accordance with IFRSs an individual item within that net position, or a net position if that meets the requirements in paragraph 6.6.1 of IFRS 9, provided that it does so no later than the date of transition to IFRSs?\n"]
["1T-Y",null,null,null,null,"1T2",2,"1T-2"," ","IFRS 1:B6","Before the date of transition to IFRSs, did the entity designate a transaction as a hedge but the hedge does not meet the conditions for hedge accounting in IFRS 9?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1T-Y","1T2-Y",null,null,null,null,null,"1T-2"," ","IFRS 1:B6","Has the entity applied paragraphs  6.5.6 and 6.5.7 of IFRS 9 to discontinue hedge accounting?"]
["1T-Y",null,null,null,null,"1TC2",3,"1T"," ","IFRS 1:B6","Were all transactions entered into before the date of transition to IFRSs not retrospectively designated as hedges? "]
[null,null,null,null,null,null,"1W",null,null,null,"Non-controlling interests"]
[null,null,null,null,null,"1W",1,"1W","1W",null,"Has the entity applied the transitional provisions relating to non-controlling interests set out in paragraph B7 of IFRS 1?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1W-Y",null,null,null,null,"1WC1",2,"1W",null,"IFRS 1:B7","Has the first-time adopter applied the following requirements of IFRS 10 prospectively from the date of transition to IFRSs: "]
["1W-Y",null,null,null,null,null,null,null,null,null,"a)      the requirement in paragraph B94 that total comprehensive income is attributed to the owners of the parent and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance;"]
["1W-Y",null,null,null,null,null,null,null,null,null,"b)      the requirements in paragraphs 23 and B96 for accounting for changes in the parent’s ownership interest in a subsidiary that do not result in a loss of control; and"]
["1W-Y",null,null,null,null,null,null,null,null,null,"c)       the requirements in paragraphs B97–B99 for accounting for a loss of control over a subsidiary, and the related requirements of paragraph 8A of IFRS 5 Non-current Assets Held for Sale and Discontinued Operations?"]
["1W-Y","1WC1-G",null,null,null,null,null,null,null,null,"Note: However, if a first-time adopter elects to apply IFRS 3 retrospectively to past business combinations, it shall also apply IFRS 10 in accordance with paragraph C1 of IFRS 1."]
[null,null,null,null,null,null,"1U",null,null,null,"Estimates"]
[null,null,null,null,null,"1U",1,"1U","1U",null,"Has the entity used estimates to measure assets and liabilities recognised in its opening IFRS statement of financial position?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1U-Y",null,null,null,null,"1UC1",2,"1U"," ","IFRS 1:14","Are the entity's estimates under IFRSs at the date of transition to IFRSs consistent with estimates made for the same date under previous GAAP (after adjustments to reflect any difference in accounting policies), unless there is objective evidence that those estimates were in error?"]
["1U-Y","1UC1-G",null,null,null,null,null,null,null,"IFRS 1:15","Note: An entity may receive information after the date of transition to IFRSs about estimates that it had made under previous GAAP. Under paragraph 14, an entity shall treat the receipt of that information in the same way as non-adjusting events after the reporting period under IAS 10."]
["1U-Y","1UC1-G",null,null,null,null,null,null,null,null,"For example, assume that an entity's date of transition to IFRSs is 1 January 20X4 and new information on 15 July 20X4 requires the revision of an estimate made under previous GAAP at 31 December 20X3. The entity shall not reflect that new information in its opening IFRS statement of financial position (unless the estimates need adjustment for any differences in accounting policies or there is objective evidence that the estimates were in error). Instead, the entity shall reflect that new information in its statement of comprehensive income (or, if appropriate, other changes in equity) for the year ended 31 December 20X4."]
["1U-Y",null,null,null,null,"1UC2",2,"1U",null,"IFRS 1:16","If the entity needs to make estimates under IFRSs at the date of transition to IFRSs that were not required at that date under previous GAAP do those estimates made under IFRSs reflect conditions that existed at the date of transition to IFRSs?"]
["1U-Y","1UC2-G",null,null,null,null,null,null,null,null,"Note: In particular, estimates at the date of transition to IFRSs of market prices, interest rates or foreign exchange rates shall reflect market conditions at that date."]
["1U-Y",null,null,null,null,"1UC3",2,"1U",null,"IFRS 1:17","In addition to applying paragraphs 14 to 16 of IFRS 1 (see above) to the opening IFRS statement of financial position, have those requirements also been applied to comparative periods presented in an entity's first IFRS financial statements?"]
["1U-Y","1UC3-G",null,null,null,null,null,null,null,null,"Note: When applying paragraphs 14 to 16 to comparative periods, the references to the date of transition to IFRSs are replaced by references to the end of that comparative period."]
[null,null,null,null,null,null,"1Z",null,null,null,"Classification and measurement of financial assets"]
[null,null,null,null,null,"1Z",1,"1Z","1Z",null,"Has the entity recognised any financial assets in the opening IFRS statement of financial position?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1Z-Y",null,null,null,null,"1ZC1",2,null,null,"IFRS 1:B8","Has the entity assessed whether a financial asset meets the conditions in paragraph 4.1.2  or the conditions in paragraph 4.1.2A of IFRS 9 on the basis of the facts and circumstances that exist at the date of transition to IFRSs? "]
["1Z-Y","1ZC1-G",null,null,null,null,null,null,null,"IFRS 1:B8A","If it is impracticable to assess a modified time value of money element in accordance with paragraphs B4.1.9B–B4.1.9D of IFRS 9 on the basis of the facts and circumstances that exist at the date of transition to IFRSs, an entity shall assess the contractual cash flow characteristics of that financial asset on the basis of the facts and circumstances that existed at the date of transition to IFRSs without taking into account the requirements related to the modification of the time value of money element in paragraphs B4.1.9B–B4.1.9D of IFRS 9. (In this case, the entity shall also apply paragraph 42R of IFRS 7 but references to ‘paragraph 7.2.4 of IFRS 9’ shall be read to mean this paragraph and references to ‘initial recognition of the financial asset’ shall be read to mean ‘at the date of transition to IFRSs’.)",null,null,"Add 5 new rows"]
["1Z-Y","1ZC1-G",null,null,null,null,null,null,null,"IFRS 1:B8B","If it is impracticable to assess whether the fair value of a prepayment feature is insignificant in accordance with paragraph B4.1.12(c) of IFRS 9 on the basis of the facts and circumstances that exist at the date of transition to IFRSs, an entity shall assess the contractual cash flow characteristics of that financial asset on the basis of the facts and circumstances that existed at the date of transition to IFRSs without taking into account the exception for prepayment features in paragraph B4.1.12 of IFRS 9. (In this case, the entity shall also apply paragraph 42S of IFRS 7 but references to ‘paragraph 7.2.5 of IFRS 9’ shall be read to mean this paragraph and references to ‘initial recognition of the financial asset’ shall be read to mean ‘at the date of transition to IFRSs’.)",null,null,"Add 5 new rows"]
["1Z-Y","1ZC1-G",null,null,null,null,null,null,null,"IFRS 1:B8C","If it is impracticable (as defined in IAS 8) for an entity to apply retrospectively the effective interest method in IFRS 9, the fair value of the financial asset or the financial liability at the date of transition to IFRSs shall be the new gross carrying amount of that financial asset or the new amortised cost of that financial liability at the date of transition to IFRSs.",null,null,"Add 5 new rows"]
[null,null,null,null,null,null,"1ZA",null,null,null,"Impairment of financial assets"]
[null,null,null,null,null,"1ZA",1,"1ZA","1ZA","IFRS 1:B8D","Has the entity applied the impairment requirements in Section 5.5 of IFRS 9 retrospectively subject to paragraphs 7.2.15 and 7.2.18–7.2.20 of that IFRS?"]
["1ZA-G",null,null,null,null,null,null,null,null,"IFRS 1:B8E","At the date of transition to IFRSs, an entity shall use reasonable and supportable information that is available without undue cost or effort to determine the credit risk at the date that financial instruments were initially recognised (or for loan commitments and financial guarantee contracts the date that the entity became a party to the irrevocable commitment in accordance with paragraph 5.5.6 of IFRS 9) and compare that to the credit risk at the date of transition to IFRSs (also see paragraphs B7.2.2–B7.2.3 of IFRS 9)."]
["1ZA-G",null,null,null,null,null,null,null,null,"IFRS 1:B8F","When determining whether there has been a significant increase in credit risk since initial recognition, an entity may apply:\n(a) the requirements in paragraph 5.5.10 and B5.5.22–B5.5.24 of IFRS 9; and\n(b) the rebuttable presumption in paragraph 5.5.11 of IFRS 9 for contractual payments that are more than 30 days past due if an entity will apply the impairment requirements by identifying significant increases in credit risk since initial recognition for those financial instruments on the basis of past due information."]
["1ZA-G",null,null,null,null,null,null,null,null,"IFRS 1:B8G","If, at the date of transition to IFRSs, determining whether there has been a significant increase in credit risk since the initial recognition of a financial instrument would require undue cost or effort, an entity shall recognise a loss allowance at an amount equal to lifetime expected credit losses at each reporting date until that financial instrument is derecognised (unless that financial instrument is low credit risk at a reporting date, in which case paragraph B8E(a) applies)."]
[null,null,null,null,null,null,"1ZB",null,null,null,"Embedded derivatives"]
[null,null,null,null,null,"1ZB",1,"1ZB","1ZB",null,"Has the entity assessed / recognised any embedded derivatives in the opening IFRS statement of financial position?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1ZB-Y",null,null,null,null,"1ZBC1",2,"1ZB",null,"IFRS 1:B9","Has the entity assessed whether an embedded derivative is required to be separated from the host contract and accounted for as a derivative on the basis of the conditions that existed at the later of the date it first became a party to the contract and the date a reassessment is required by paragraph B4.3.11 of IFRS 9?\n"]
[null,null,null,null,null,null,null,null,null,null,"Government loans"]
[null,null,null,null,null,"1ZC",1,"1ZC","1ZC",null,"Does the entity have any outstanding government loans at the date of transition to IFRSs?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1ZC-Y",null,null,null,null,null,null,"1ZC",null,"IFRS 1:B11","Has the entity classified all government loans received as a financial liability or an equity instrument in accordance with IAS 32?"]
["1ZC-Y",null,null,null,null,"1ZC1",2,"1ZC-1",null,null,"Has the entity chosen to apply the requirements in IFRS 9 and IAS 20 Accounting for Government Grants and Disclosure of Government Assistance retrospectively to some (or all) of its government loans existing at the date of transition to IFRSs?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1ZC-Y","1ZC1-Y",null,null,null,"1ZC1C1",3,"1ZC-1",null,"IFRS 1:B11","Had the entity obtained  the information needed to do so at the time of initially accounting for that loan?"]
[null,null,null,null,null,null,null,null,null,null,"If no :"]
["1ZC-Y","1ZC1-N",null,null,null,"1ZC1C1",3,"1ZC-1",null,"IFRS 1:B10","Has the entity applied the requirements in IFRS 9 and IAS 20 prospectively to government loans existing at the date of transition to IFRSs?"]
["1ZC-Y","1ZC1-N",null,null,null,"1ZC1C1",3,"1ZC-1",null,"IFRS 1:B10","Has the entity not recognised the benefit of a below-market rate as a government grant (see IAS20A)?"]
["1ZC-Y","1ZC1-N",null,null,null,"1ZC1C1",3,"1ZC-1",null,"IFRS 1:B10","Has the entity used its previous GAAP carrying amount of the loan at the date of transition to IFRS as the carrying amount of the loan in its opening IFRS statement of financial position?"]
["1ZC-Y","OR,1ZC1-Y,1ZC1-N","1ZC1C1-G",null,null,null,null,null,null,"IFRS 1:B12","The requirements and guidance in paragraphs B10 and B11 do not preclude an entity from being able to use the exemptions described in paragraphs D19–D19C relating to the designation of previously recognised financial instruments at fair value through profit or loss."]
[null,null,null,null,null,null,null,null,null,null,"Insurance contracts"]
[null,null,null,null,null,"1ZD",1,"1ZD","1ZD",null,"Has the entity entered into any insurance contracts?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["1ZD-Y",null,null,null,null,"1ZDC1",2,"1ZD",null,"IFRS 1:B13","Has the entity applied the transition provisions in paragraphs C1–C24 and C28 in Appendix C of IFRS 17 to contracts within the scope of IFRS 17?"]
["1ZD-Y","1ZDC1-G",null,null,null,null,null,null,null,null,"Note: The references in those paragraphs in IFRS 17 to the transition date shall be read as the date of transition to IFRSs."]
["1ZD-Y","1ZDC1-G",null,null,null,null,null,null,null,"IFRS 1:39AE","IFRS 17 Insurance Contracts, issued in May 2017, amended paragraphs B1 and D1, deleted the heading before paragraph D4 and paragraph D4, and after paragraph B12 added a heading and paragraph B13. An entity shall apply those amendments when it applies IFRS 17."]
[null,null,null,null,null,null,null,null,null,null,"Uncertainty over income tax treatments"]
[null,null,null,null,null,"1ZE",1,"1ZE","1ZE",null,"Does the entity have uncertainty over income tax treatment?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes :"]
["1ZE-Y",null,null,null,null,"1ZE1",2,"1ZE-1",null,"IFRS 1:E8","Is the entity's date of transition to IFRSs before 1 July 2017?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes :"]
["1ZE-Y","1ZE1-Y",null,null,null,"1ZE1C1",3,"1ZE-1",null,"IFRS 1:E8","Has the entity elected not to reflect the application of IFRIC 23 Uncertainty over Income Tax Treatments in comparative information in its first IFRS financial statements?"]
["1ZE-Y","1ZE1-Y","1ZE1C1-G",null,null,null,null,null,null,null,"An entity that makes that election shall recognise the cumulative effect of applying IFRIC 23 as an adjustment to the opening balance of retained earnings (or other component of equity, as appropriate) at the beginning of its first IFRS reporting period."]
[]
[null,null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS1P","index":6,"n_rows":133,"n_cols":14,"rows_kept":133,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,null,"IFRS 1","First-time Adoption of International Financial Reporting Standards",null,null,"No","Yes"]
[null,null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A","No"]
[null,null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IFRS 1, as revised in November 2008, which applies when an entity adopts IFRSs for the first time by an explicit and unreserved statement of compliance with IFRSs.",null,null,"Guidance","N/A"]
[null,null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,null,"Show"]
["-G",null,null,null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time",null,null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"IFRS 1:39AB","IFRS 16 Leases, issued in January 2016, amended paragraphs 30, C4, D1, D7, D8B and D9, deleted paragraph D9A and added paragraphs D9B–D9E. IFRS 16 is effective for annual periods beginning on or after 1 January 2019. ",null,null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"IFRS 1:39AF","IFRIC 23 Uncertainty over Income Tax Treatments added paragraph E8. IFRIC 23 is effective for annual periods beginning on or after 1 January 2019. ",null,null,null,"No"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective",null,null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"IFRS 1:39AE","IFRS 17 Insurance Contracts, issued in May 2017, amended paragraphs B1 and D1, deleted the heading before paragraph D4 and paragraph D4, and after paragraph B12 added a heading and paragraph B13. An entity shall apply those amendments when it applies IFRS 17."]
["-G"]
["-G"]
["-G"]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,"1A",1,"1A","1A",null,"Is the entity a first-time adopter in terms of IFRS 1 in the current period?","Yes"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["1A-Y",null,null,null,"1A12",2,"1A-12",null,null,"Has the entity applied IFRSs in a previous reporting period but did not, in its most recent previous annual financial statements, provide an explicit unreserved statement of compliance with IFRSs?"]
["1A-Y","1A12-G",null,null,null,null,null,null,"IFRS 1:4A","Note: Notwithstanding the requirements in paragraphs 2 and 3 of IFRS 1, an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, must either apply IFRS 1 or else apply IFRSs retrospectively in accordance with IAS 8 Accounting Policies, Changes in Estimates and Errors as if the entity had never stopped applying IFRSs."]
["1A-Y","1A12-G",null,null,null,null,null,null,null,"When an entity does not elect to apply this IFRS in accordance with paragraph 4A, the entity shall nevertheless apply the disclosure requirements in paragraphs 23A–23B of IFRS 1, in addition to the disclosure requirements in IAS 8."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["1A-Y","1A12-Y",null,null,null,null,"1A-12",null,"IFRS 1:23A","The entity shall disclose:"]
["1A-Y","1A12-Y",null,null,null,null,null,null,null,"a) the reason it stopped applying IFRSs; and\n\nb) the reason it is resuming the application of IFRSs."]
["1A-Y","1A12-Y",null,null,"1A121",3,"1A-12-1",null,"IFRS 1:23B","Has the entity elected to apply IFRSs retrospectively in accordance with IAS 8 Accounting Policies, Changes in Estimates and Errors instead of applying IFRS 1?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["1A-Y","1A12-Y","1A121-Y",null,null,null,"1A-12-1",null,"IFRS 1:23B","The entity shall disclose the reasons for electing to apply IFRSs as if it had never stopped applying IFRSs as well as the disclosure requirements in IAS 8 (see IAS8P tab)."]
["1A-Y",null,null,null,null,null,null,null,null,"Opening IFRS statement of financial position"]
["1A-Y",null,null,null,null,null,"1A",null,"IFRS 1:6","An entity shall prepare and present an opening IFRS statement of financial position at the date of transition to IFRSs."]
["1A-Y",null,null,null,null,null,null,null,null,"Share-based payment transactions"]
["1A-Y",null,null,null,"1A1",2,"1A-1",null,null,"Did the entity have any share-based arrangements in the scope of IFRS 2?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["1A-Y","1A1-Y",null,null,"1A1C1",3,"1A-1",null,"IFRS 1:D2","For all grants of equity instruments to which IFRS 2 has not been applied (e.g. equity instruments granted on or before 7 November 2002 – see below), the first-time adopter shall nevertheless disclose the information required by paragraphs 44 and 45 of IFRS 2."]
["1A-Y","1A1-Y","1A1C1-G",null,null,null,null,null,"IFRS 1:D2","Notes: First-time adopters are encouraged, but not required, to apply IFRS 2 to equity instruments that were granted on or before 7 November 2002. First-time adopters are also encouraged, but not required, to apply IFRS 2 to equity instruments that were granted after 7 November 2002 that vested before the later of (a) the date of transition to IFRSs and (b) 1 January 2005. However, if a first-time adopter elects to apply IFRS 2 to such equity instruments, it may do so only if the entity has disclosed publicly the fair value of those equity instruments determined at the measurement date, as defined in IFRS 2."]
["1A-Y","1A1-Y","1A1C1-G",null,null,null,null,null,null,"See IFRS 2 section of this checklist for the disclosures required by paragraphs 44 and 45 of IFRS 2"]
["1A-Y","1A1-Y",null,null,"1A1C2",3,"1A-1",null,"IFRS 1:D3","For liabilities to which IFRS 2 is applied, a first-time adopter is not required to restate comparative information to the extent that the information relates to a period or date that is earlier than 7 November 2002."]
["1A-Y","1A1-Y","1A1C2-G",null,null,null,null,null,"IFRS 1:D3","Note: A first-time adopter is encouraged, but not required, to apply IFRS 2 to liabilities arising from share-based payment transactions that were settled before the date of transition to IFRSs. A first-time adopter is also encouraged, but not required, to apply IFRS 2 to liabilities that were settled before 1 January 2005."]
["1A-Y",null,null,null,null,null,null,null,null,"Insurance contracts"]
["1A-Y",null,null,null,"1A2",2,"1A-2",null,null,"Did the entity issue any insurance contracts (including reinsurance contracts) or hold any reinsurance contracts ?"]
["1A-Y","1A2-G",null,null,null,null,null,null,"IFRS 1:D4","Note: A first-time adopter may apply the transitional provisions of IFRS 4 (paragraphs 42 to 44 of IFRS 4). "]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["1A-Y","1A2-Y",null,null,null,null,"1A-2",null,"IFRS 4:44","In applying paragraph 39(c)(iii) of IFRS 4 (see relevant section of this checklist), a first-time adopter need not disclose information about claims development that occurred earlier than five years before the end of the first financial year in which it applies IFRS 4."]
["1A-Y","1A2-Y",null,null,null,null,"1A-2",null,"IFRS 4:44","In applying paragraph 39(c)(iii) of IFRS 4 (see relevant section of this checklist), if it is impracticable for the first-time adopter to prepare information about claims development that occurred before the beginning of the earliest period for which the entity presents full comparative information that complies with IFRS 4, the entity shall disclose that fact."]
["1A-Y",null,null,null,null,null,null,null,null,"Comparative information"]
["1A-Y",null,null,null,null,null,"1A",null,"IFRS 1:21","The entity’s first IFRS financial statements shall include at least three statements of financial position, two statements of profit or loss and other comprehensive income, two separate statements of profit or loss (if presented), two statements of cash flows and two statements of changes in equity and related notes, including comparative information for all statements presented."]
["1A-Y",null,null,null,null,null,null,null,null,"Non-IFRS comparative information and historical summaries"]
["1A-Y",null,null,null,"1A3",2,"1A-3",null,null,"Does the entity present either (i) historical summaries of selected data that do not comply with the recognition or measurement requirements of IFRSs for periods before the first period for which it presents full comparative information under IFRSs, or (ii) comparative information under previous GAAP in addition to the comparative information required by IAS 1 Presentation of Financial Statements?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["1A-Y","1A3-Y",null,null,"1A3C1",3,"1A-3",null,"IFRS 1:22(a)","a)      the previous GAAP information shall be prominently labelled as not being prepared in accordance with IFRSs; and"]
["1A-Y","1A3-Y",null,null,"1A3C1",3,"1A-3",null,"IFRS 1:22(b)","b)      the entity shall disclose the nature of the main adjustments that would make the previous GAAP information comply with IFRSs."]
["1A-Y","1A3-Y","1A3C1-G",null,null,null,null,null,null,"Notes: "]
["1A-Y","1A3-Y","1A3C1-G",null,null,null,null,null,"IFRS 1:22","1)     Where the entity presents historical summaries of selected data for periods before the first period for which it presents full comparative information under IFRSs, IFRS 1 does not require such summaries to comply with the recognition and measurement requirements of IFRSs."]
["1A-Y","1A3-Y","1A3C1-G",null,null,null,null,null,"IFRS 1:22(b)","2)     When disclosing the nature of the adjustments that would make the information comply with IFRSs, the entity need not quantify those adjustments."]
["1A-Y",null,null,null,null,null,null,null,null,"Explanation of transition to IFRSs"]
["1A-Y",null,null,null,null,null,null,null,null,"Reconciliations"]
["1A-Y",null,null,null,"1AC1",2,"1A",null,"IFRS 1:23","The entity shall explain how the transition from previous GAAP to IFRSs affected its reported financial position, financial performance and cash flows."]
["1A-Y","1AC1-G",null,null,null,null,null,null,null,"Note: Paragraphs 24 to 33 of IFRS 1, set out below, specify the detailed disclosures required to comply with IFRS 1.23. Example 11 included in the Implementation Guidance accompanying IFRS 1 illustrates one way of satisfying the requirements of paragraphs 24(a) and 24(b) and 25."]
["1A-Y",null,null,null,"1AC2",2,"1A",null,"IFRS 1:24(a)","The entity’s first IFRS financial statements shall include reconciliations of its equity reported under previous GAAP to its equity under IFRSs for both of the following dates:"]
["1A-Y",null,null,null,null,null,null,null,null,"a)      the date of transition to IFRSs; and"]
["1A-Y",null,null,null,"1AC2",2,null,null,null,"b)      the end of the latest period presented in the entity’s most recent annual financial statements in accordance with previous GAAP."]
["1A-Y","1AC2-G",null,null,null,null,null,null,"IFRS 1:25","Note: The reconciliations required by paragraphs 24(a) and 24(b) of IFRS 1 (as outlined above) are required to give sufficient detail to enable users to understand the material adjustments to the statement of financial position and statement of comprehensive income."]
["1A-Y",null,null,null,"1AC3",2,"1A",null,"IFRS 1:24(b)","The entity’s first IFRS financial statements shall include reconciliation to its total comprehensive income under IFRSs for the latest period in the entity’s most recent annual financial statements. The starting point for that reconciliation shall be total comprehensive income under previous GAAP for the same period or, if an entity did not report such a total, profit or loss under previous GAAP. "]
["1A-Y","1AC3-G",null,null,null,null,null,null,"IFRS 1:25","Note: The reconciliations required by paragraphs 24(a) and 24(b) of IFRS 1 (as outlined above) are required to give sufficient detail to enable users to understand the material adjustments to the statement of financial position and statement of comprehensive income."]
["1A-Y",null,null,null,"1A4",2,"1A-4",null,"IFRS 1:24(c)","Did the entity recognise or reverse any impairment losses for the first time in preparing its opening IFRS statement of financial position?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["1A-Y","1A4-Y",null,null,null,null,"1A-4",null,"IFRS 1:24(c)","Its first IFRS financial statements shall include the disclosures that IAS 36 Impairment of Assets would have required if the entity had recognised those impairment losses or reversals in the period beginning with the date of transition to IFRSs."]
["1A-Y",null,null,null,"1A5",2,"1A-5",null,"IFRS 1:25","Has the entity presented a statement of cash flows under its previous GAAP?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["1A-Y","1A5-Y",null,null,null,null,"1A-5",null,"IFRS 1:25","It shall explain the material adjustments to the statement of cash flows."]
["1A-Y",null,null,null,"1A6",2,"1A-6",null,"IFRS 1:26","Has the entity become aware of errors made under previous GAAP?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["1A-Y","1A6-Y",null,null,"1A6C1",3,"1A-6",null,"IFRS 1:26","The reconciliations required by paragraphs 24(a) and 24(b) of IFRS 1 (as outlined above) shall distinguish the correction of those errors from changes in accounting policies."]
["1A-Y","1A6-Y","1A6C1-G",null,null,null,null,null,"IFRS 1:27","Note: IAS 8 does not apply to the changes in accounting policies an entity makes when it adopts IFRSs or to changes in those policies until after it presents its first IFRS financial statements. Therefore, IAS 8’s requirements about changes in accounting policies do not apply in an entity’s first IFRS financial statements. "]
["1A-Y",null,null,null,"1A6a",2,"1A-6a",null,"IFRS 1:27A","Has the entity changed its accounting policies or its use of the exemptions contained in IFRS 1 during the period covered by its first IFRS financial statements?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["1A-Y","1A6a-Y",null,null,null,null,"1A-6a",null,"IFRS 1:27A","It shall explain the changes between its first IFRS interim financial report and its first IFRS financial statements, in accordance with paragraph 23 of IFRS 1, and it shall update the reconciliations required by paragraph 24(a) and (b) of IFRS 1."]
["1A-Y",null,null,null,null,null,"1A",null,"IFRS 1:28","If the entity did not present financial statements for previous periods, its first IFRS financial statements shall disclose that fact."]
["1A-Y",null,null,null,null,null,null,null,null,"Designation of financial assets or financial liabilities"]
["1A-Y",null,null,null,"1A7a",2,"1A-7a",null,"IFRS 1:29","Has the entity designated any previously recognised financial asset as a financial asset measured at fair value through profit or loss (as permitted by paragraph D19A of IFRS 1)?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["1A-Y","1A7a-Y",null,null,null,null,"1A-7a",null,"IFRS 1:29","The following shall be disclosed:"]
["1A-Y","1A7a-Y",null,null,null,null,null,null,null,"a)      the fair value of financial assets so designated at the date of designation; and"]
["1A-Y","1A7a-Y",null,null,null,null,null,null,null,"b)      their classification and carrying amount in the previous financial statements."]
["1A-Y",null,null,null,"1A7b",2,"1A-7b",null,"IFRS 1:29A","Has the entity designated any previously recognised financial liability as a financial liability at fair value through profit or loss (as permitted by paragraph D19 of IFRS 1)?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["1A-Y","1A7b-Y",null,null,null,null,"1A-7b",null,"IFRS 1:29A","The following shall be disclosed:"]
["1A-Y","1A7b-Y",null,null,null,null,null,null,null,"a)      the fair value of financial liabilities so designated at the date of designation; and"]
["1A-Y","1A7b-Y",null,null,null,null,null,null,null,"b)      their classification and carrying amount in the previous financial statements."]
["1A-Y",null,null,null,null,null,null,null,null,"Use of fair value as deemed cost"]
["1A-Y",null,null,null,"1A8",2,"1A-8",null,"IFRS 1:30","Has the entity used fair value in its opening IFRS statement of financial position as deemed cost for an item of property, plant and equipment, an investment property, an intangible asset, or a right-of-use asset (as permitted by paragraphs D5 and D7 of IFRS 1)?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["1A-Y","1A8-Y",null,null,null,null,"1A-8",null,null,"The entity’s first IFRS financial statements shall disclose, for each line item in the opening IFRS statement of financial position:"]
["1A-Y","1A8-Y",null,null,null,null,null,null,"IFRS 1:30(a)","a)      the aggregate of those fair values; and"]
["1A-Y","1A8-Y",null,null,null,null,null,null,"IFRS 1:30(b)","b)      the aggregate adjustment to the carrying amounts reported under previous GAAP."]
["1A-Y",null,null,null,null,null,null,null,null,"Use of deemed cost for investments in subsidiaries, joint venture and associates"]
["1A-Y",null,null,null,"1A9",2,"1A-9",null,"IFRS 1:31","Does the entity use a deemed cost in its opening IFRS statement of financial position for an investment in a subsidiary, joint venture, or associate in its separate financial statements (see paragraph D15 of IFRS 1)?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["1A-Y","1A9-Y",null,null,null,null,"1A-9",null,null,"The entity’s first IFRS separate financial statements shall disclose:"]
["1A-Y","1A9-Y",null,null,null,null,null,null,"IFRS 1:31(a)","a)      the aggregate deemed cost of those investments for which deemed cost is their previous GAAP carrying amount;"]
["1A-Y","1A9-Y",null,null,null,null,null,null,"IFRS 1:31(b)","b)      the aggregate deemed cost of those investments for which deemed cost is fair value; and"]
["1A-Y","1A9-Y",null,null,null,null,null,null,"IFRS 1:31(c)","c)       the aggregate adjustment to the carrying amounts reported under previous GAAP."]
["1A-Y",null,null,null,"1A9a",2,"1A-9a",null,"IFRS1:31A","Does the entity use the exemption in paragraph D8A(b) for oil and gas assets?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["1A-Y","1A9a-Y",null,null,null,null,"1A-9a",null,null,"It shall disclose that fact and the basis on which carrying amounts determined under previous GAAP were allocated.\n"]
["1A-Y",null,null,null,"1A9b",2,"1A-9b",null,"IFRS1:31B","Does the entity use the exemption in paragraph D8B for operations subject to rate regulation?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["1A-Y","1A9b-Y",null,null,null,null,"1A-9b",null,null,"It shall disclose that fact and the basis on which carrying amounts were determined under previous GAAP.\n"]
["1A-Y",null,null,null,null,null,null,null,null,"Use of deemed cost after severe hyperinflation"]
["1A-Y",null,null,null,"1A9c",2,"1A-9c",null,"IFRS1:31C","Has the entity elected to measure assets and liabilities at fair value and used that fair value as the deemed cost in its opening IFRS statement of financial position because of severe hyperinflation (see paragraphs D26-D30 of IFRS 1)? "]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["1A-Y","1A9c-Y",null,null,null,null,"1A-9c",null,null,"Has the entity in its first IFRS financial statements disclosed an explanation of how, and why, the entity had, and then ceased to have, a functional currency that has both of the following characteristics: "]
["1A-Y","1A9c-Y",null,null,null,null,null,null,null,"(i)   a reliable general price index is not available to all entities with transactions and balances in the currency."]
["1A-Y","1A9c-Y",null,null,null,null,null,null,null,"(ii)   exchangeability between the currency and a relatively stable foreign currency does not exist."]
["1A-Y",null,null,null,null,null,null,null,null,"Interim financial reports"]
["1A-Y",null,null,null,"1A10",2,"1A-10",null,"IFRS 1:32(a)","Does the entity present an interim financial report under IAS 34 for part of the period covered by its first IFRS financial statements, and did it present an interim financial report for the comparable interim period of the immediately preceding financial year?"]
["1A-Y","1A10-G",null,null,null,null,null,null,"IFRS 1:32","Note: The requirements below refer to interim reports prepared under IAS 34 Interim Financial Reporting for interim periods covered by the entity’s first IFRS financial statements. They supplement the requirements of IAS 34 (which are set out in a separate section of this checklist) for such interim periods."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["1A-Y","1A10-Y",null,null,null,null,"1A-10",null,"IFRS 1:32(a)","Each such interim financial report shall include reconciliations of:"]
["1A-Y","1A10-Y",null,null,null,null,null,null,null,"i)        its equity under previous GAAP at the end of that comparable interim period to its equity under IFRSs at that date; and"]
["1A-Y","1A10-Y",null,null,null,null,null,null,null,"ii)       its total comprehensive income under IFRSs for that comparable interim period (current and year-to-date).  The starting point for that reconciliation shall be total comprehensive income in accordance with previous GAAP for that period or, if an entity did not report such a total, profit or loss under previous GAAP."]
["1A-Y","1A10-Y",null,null,null,null,"1A-10",null,"IFRS 1:32(b)","In addition to the reconciliations required by paragraph 32(a) of IFRS 1 (as outlined above), the entity’s first interim financial report in accordance with IAS 34 for part of the period covered by its first IFRS financial statements shall include the reconciliations described in paragraphs 24(a) and (b) of IFRS 1 (supplemented by the details required by paragraphs 25 and 26 of IFRS 1) (see section headed ‘reconciliations’ above) or a cross-reference to another published document that includes those reconciliations."]
["1A-Y","1A10-Y",null,null,null,null,"1A-10",null,"IFRS 1:32(c)","If an entity changes its accounting policies or its use of the exemptions contained in IFRS 1, it shall explain the changes in each such interim financial report in accordance with paragraph 23 of IFRS 1 and update the reconciliations required by IFRS 1:32(a) and IFRS 1:32(b) above."]
["1A-Y","1A10-Y",null,null,"1A10C1",3,"1A-10",null,"IFRS 1:33","If a first-time adopter did not, in its most recent annual financial statements under previous GAAP, disclose information material to an understanding of the current interim period, its interim financial report shall disclose that information or include a cross-reference to another published document that includes it."]
["1A-Y","1A10-Y","1A10C1-G",null,null,null,null,null,"IFRS 1:33","Note: IAS 34 requires minimum disclosures, which are based on the assumption that users of the interim financial report also have access to the most recent annual financial statements. However, IAS 34 also requires an entity to disclose ‘any events or transactions that are material to an understanding of the current interim period’."]
["1A-Y",null,null,null,null,null,null,null,null,"Revenue"]
["1A-Y",null,null,null,"1A13",2,"1A",null,"IFRS 1:D34","If the entity has applied any of the practical expedients available on transition to IFRS 15 under IFRS 15:C5, has it disclosed all of the following information: \na. the expedients that have been used; and\nb. to the extent reasonably possible, a qualitative assessment of the estimated effect of applying each of those expedients [IFRS 15.C6]\n"]
["1A-Y","1A13-G",null,null,null,null,null,null,"IFRS 1:D35","When an entity does not elect to apply this IFRS in accordance with paragraph 4A, the entity shall nevertheless apply the disclosure requirements in paragraphs 23A–23B of IFRS 1, in addition to the disclosure requirements in IAS 8."]
["1A-Y",null,null,null,null,null,null,null,null,"Adoption of IFRS 9"]
["1A-Y",null,null,null,"1A11",2,"1A-11","1A-11","IFRS 1:E1","Has the entity applied IFRS 9?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["1A-Y","1A11-Y",null,null,"1A11C1",3,"1A-11",null,"IFRS 1:E2","If the entity has chosen to present comparative information that does not comply with IFRS 7 and the completed version of IFRS 9 in its first year of transition, has it complied with all of the following?                                                                                                                                                                     a. apply the recognition and measurement requirements of its previous GAAP to comparative information about assets within the scope of IFRS 9.\nb. disclose this fact together with the basis used to prepare this information.\nc. treat any adjustment between the statement of financial position at the comparative period’s reporting date (ie the statement of financial position that includes comparative information under previous GAAP) and the statement of financial position at the start of the first IFRS reporting period (ie the first period that includes information that complies with IFRS 9 and IFRS 7) as arising from a change in accounting policy and give the disclosures required by paragraph 28(a)–(e) and (f)(i) of IAS 8. Paragraph 28(f)(i) applies only to amounts presented in the statement of financial position at the comparative period’s reporting date.\nd. apply paragraph 17(c) of IAS 1 to provide additional disclosures when compliance with the specific requirements in IFRSs is insufficient to enable users to understand the impact of particular transactions, other events and conditions on the entity’s financial position and financial performance.\n"]
["1A-Y","1A11-Y","1A11C1-G",null,null,null,null,null,"IFRS 1:E1","If an entity’s first IFRS reporting period begins before 1 January 2019 and the entity applies the completed version of IFRS 9, the comparative information in the entity’s first IFRS financial statements need not comply with IFRS 7 or that completed version of IFRS 9, to the extent that the disclosures required by IFRS 7 relate to items within the scope of IFRS 9. For such entities, references to the ‘date of transition to IFRSs’ shall mean, in the case of IFRS 7 and IFRS 9 only, the beginning of the first IFRS reporting period."]
[]
[null,null,null,null,null,null,null,null,null,"*END*"]

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["p/c","p/c",null,null,null,"parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,null,null,"IFRS 2 ","Share-based Payment",null,null,"No"]
[null,null,null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IFRS 2, which prescribes the accounting for the situation where an entity enters into a transaction in which the consideration paid for goods or services is linked, either directly or indirectly to the entities' equity securities or equity instruments of another entity in the same group. The principal issues relate to the measurement of the share-based payment transaction and the subsequent expensing thereof.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time"]
["-G",null,null,null,null,null,null,null,null,null,"None",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective",null,null,"No"]
["-G",null,null,null,null,null,null,null,null,"IFRS 2:63E","Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, amended the footnote to the definition of an equity instrument in Appendix A of IFRS 2 following the revision of the definition of a liability in the Conceptual Framework. An entity shall apply that amendment for annual periods beginning on or after 1 January 2020. ",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,null,null,"Note: An entity can apply the amendment early if at the same time it also applies all other amendments made by Amendments to References to the Conceptual Framework in IFRS Standards. "]
["-G",null,null,null,null,null,null,null,null,null,"Note: The amendment is applied retrospectively, subject to the transitional provisions in paragraphs IFRS 2:53–59, in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. However, if an entity determines that retrospective application would be impracticable or would involve undue cost or effort, it shall apply the amendment to IFRS 2 by reference to paragraphs 23–28, 50–53 and 54F of IAS 8.\n"]
["-G",null,null,null,null,null,null,null,null,"IFRS 2:IG17 Example 11","Amendments to IAS 1 and IAS 8 Definition of Material, issued in October 2018, amended Example 11 of paragraph 17 of IFRS 2 Implementation Guidance following the revision of the definition of material in IAS 1 and IAS 8. An entity shall apply these amendments prospectively at the same time it applies the amendments to the definition of material in IAS 1 and IAS 8."]
["-G",null,null,null,null,null,null,null,null,null,"SCOPE NOTE"]
["-G",null,null,null,null,null,null,null,null,"IFRS 2:5","An entity shall not apply IFRS 2 to transactions in which the entity acquires goods as part of the net assets acquired in a business combination as defined by IFRS 3, in a combination of entities or businesses under common control as described in paragraphs B1-B4 of IFRS 3, or the contribution of a business on the formation of a joint venture as defined IFRS 11. Hence, equity instruments issued in a business combination in exchange for control of the acquiree are not within the scope of this IFRS. However, equity instruments granted to employees of the acquiree in their capacity as employees (e.g. in return for continued service) are within the scope of IFRS 2. Similarly, the cancellation, replacement or other modification of share-based payment arrangements because of a business combination or other equity restructuring shall be accounted for in accordance with IFRS 2."]
["-G",null,null,null,null,null,null,null,null,"IFRS 2:6","This IFRS does not apply to share-based payment transactions in which the entity receives or acquires goods or services under a contract within the scope of paragraphs 8–10 of IAS 32 Financial Instruments: Presentation (as revised in 2003)  or paragraphs 2.4–2.7 of IFRS 9 Financial Instruments."]
["-G",null,null,null,null,null,null,null,null,"IFRS 2:Appendix A","IFRS 2 defines a share-based payment arrangement as an agreement between the entity (or another group entity or any shareholder of any group entity) and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including share or share options) of the entity or another group entity, or (b) equity instruments (including shares or share options) of the entity or another group entity, provided the specified vesting conditions, if any, are met."]
["-G",null,null,null,null,null,null,null,null,"IFRS 2:Appendix A","A share-based payment transaction is a transaction 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 to settle the transaction with the supplier in a share-based payment arrangement when another group entity received those goods or services. "]
["-G",null,null,null,null,null,null,null,null,"IFRS 2:Appendix A","An equity instrument is a contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities."]
["-G",null,null,null,null,null,null,null,null,null,"Note: The Conceptual Framework defines a liability as a \"present obligation of the entity to transfer an economic resource as a result of past events\". "]
["-G",null,null,null,null,null,null,null,null,"IFRS 2:63E","Amendments to References to the Conceptual Framework in IFRS Standards, issued in 2018, amended the footnote to the definition of an equity instrument in Appendix A of IFRS 2 following the revision of the definition of a liability in the Conceptual Framework. An entity shall apply that amendment for annual periods beginning on or after 1 January 2020. Earlier application is permitted if the entity applyes all other amendments made by Amendments to References to the Conceptual Framework in IFRS Standards. "]
["-G",null,null,null,null,null,null,null,null,"IFRS 2:2","An entity shall apply IFRS 2 in accounting for all share-based payment transactions, whether or not the entity can identify specifically some or all of the goods or services received,  including:"]
["-G",null,null,null,null,null,null,null,null,null,"a)      equity-settled share-based payment transactions;"]
["-G",null,null,null,null,null,null,null,null,null,"b)      cash-settled share-based payment transactions; and\n\nc)      transactions in which the entity receives or acquires goods or services and the terms of the arrangement provide either the entity or the supplier of those goods or services with a choice of whether the entity settles the transaction in cash (or other assets) or by issuing equity instruments."]
["-G",null,null,null,null,null,null,null,null,"IFRS 2:2","In the absence of specifically identifiable goods or services, other circumstances may indicate that goods or services have been (or will be) received, in which case IFRS 2 applies."]
["-G",null,null,null,null,null,null,null,null,"IFRS 2:3A","A share-based payment transaction may be settled by another group entity (or a shareholder of any group entity) on behalf of the entity receiving or acquiring the goods or services. Paragraph 2 of IFRS 2 also applies to an entity, unless the transaction is clearly for a purpose other than payment for goods or services supplied to the entity receiving them, that\n \na)      receives goods or services when another entity in the same group (or a shareholder of any group entity) has the obligation to settle the share-based payment transaction; or\n\nb)      has an obligation to settle a share-based payment transaction when another entity in the same group receives the goods or services."]
["-G",null,null,null,null,null,null,null,null,"IFRS 2:4","For the purposes of IFRS 2, a transaction with an employee (or other party) in his/her capacity as a holder of equity instruments of the entity is not a share-based payment transaction. For example, if an entity grants all holders of a particular class of its equity instruments the right to acquire additional equity instruments of the entity at a price that is less than the fair value of those equity instruments, and an employee receives such a right because he/she is a holder of equity instruments of that particular class, the granting or exercise of that right is not subject to the requirements of IFRS 2."]
["-G",null,null,null,null,null,null,null,null,"IFRS 2:A","A cash-settled share-based payment transaction is defined as a share-based payment transaction in which the entity acquires goods or services by incurring a liability to transfer cash or other assets to the supplier of those goods or services for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity. "]
["-G",null,null,null,null,null,null,null,null,"IFRS 2:A","An equity-settled share-based payment transaction is defined as a share-based payment transaction in which the entity receives goods or services as a consideration for its own equity instruments (including shares or share options), or receives goods or services but has no obligation to settle the transaction with the supplier."]
["-G",null,null,null,null,null,null,null,null,"IFRS 13:6A","IFRS 2 uses the term 'fair value' in a way that differs in some respects from the definition of fair value in IFRS 13 Fair Value Measurement. Therefore, when applying IFRS 2 an entity measures fair value in accordance with IFRS 2, not IFRS 13."]
[null,null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,null,"Detailed Compliance Questions"]
[null,null,null,null,null,null,null,null,null,null,"Recognition"]
[null,null,null,null,null,"2A",1,"2A","2A",null,"Does the entity enter into transactions with employees or other parties providing similar services which are settled through the issue of the entity’s equity or equity of an entity in the same group?"]
[null,null,null,null,null,"2B",1,"2B","2B",null,"Does the entity enter into transactions with parties other than employees which are settled through the issue of the entity’s equity or equity of an entity in the same group?"]
[null,null,null,null,null,"2C",1,"2C","2C",null,"Does the entity enter into transactions which are settled at an amount determined by reference to the entity’s equity or equity of an entity in the same group?"]
[null,null,null,null,null,"2D",1,"2D","2D",null,"Does the entity enter into transactions in which the entity has the choice to settle the transaction either through the issue of the entity’s equity or equity of an entity in the same group or in cash, the amount of which is determined by reference to the entity’s equity or equity of an entity in the same group?"]
[null,null,null,null,null,"2E",1,"2E","2E",null,"Does the entity enter into transactions in which the counterparty has the choice to receive payment either in the form of the entity’s equity or equity of an entity in the same group or in cash, the amount of which is determined by reference to the entity’s equity or equity of an entity in the same group?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y",null,null,null,null,null,null,"2A, B, C, D, E",null,"IFRS 2:7","Has the entity recognised the goods or services received in a share-based payment transaction when it obtains the goods or receives the services?"]
["OR,2A-Y,2B-Y",null,null,null,null,null,null,"2A, 2B",null,"IFRS 2:7","Has the entity recognised a corresponding increase in equity in respect of goods or services received in an equity-settled share-based payment transaction?"]
["2C-Y",null,null,null,null,null,null,"2C",null,"IFRS 2:7","Has the entity recognised a corresponding liability in a cash-settled share-based payment transaction?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y",null,null,null,null,"2ABCDEC1",2,"2A, B, C, D, E",null,"IFRS 2:8","Has the entity recognised the goods or services received for the share based payment transaction as expenses, unless they qualify for recognition as assets? "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2ABCDEC1-G",null,null,null,null,null,null,null,"IFRS 2:9","Note: Typically, an expense arises from the consumption of goods or services. E.g., services are typically consumed immediately, in which case an expense is recognised as the counterparty renders service. Goods might be consumed over a period of time or, in the case of inventories, sold at a later date, in which case an expense is recognised when the goods are consumed or sold. However, sometimes it is necessary to recognise an expense before the goods or services are consumed or sold, because they do not qualify for recognition as assets. E.g., an entity might acquire goods as part of the research phase of a project to develop a new product. Although those goods have not been consumed, they might not qualify for recognition as assets under the applicable IFRS."]
["OR,2A-Y,2B-Y",null,null,null,null,null,null,null,null,null,"Equity-settled share-based payment transactions"]
["2A-Y",null,null,null,null,"2AC1",2,"2A",null,"IFRS 2:11","For equity-settled share-based payment transactions with an employee or other parties providing similar services, has the entity recognised the increase in equity at the fair value of the equity instrument granted to the employee at the grant date?"]
["2A-Y","2AC1-G",null,null,null,null,null,null,null,null,"Note: An equity-settled share-based payment transaction is defined as a share-based payment transaction in which the entity receives goods or services as consideration for its own equity instruments (including shares or share options), or has no obligation to settle the transaction with the supplier."]
["2A-Y","2AC1-G",null,null,null,null,null,null,null,null,"Note: The increase in equity is measured indirectly for transactions with employees and others providing similar services because typically it is not possible to estimate reliably the fair value of the services received."]
["2B-Y",null,null,null,null,"2B1",2,"2B-1"," ","IFRS 2:13","For transactions with parties other than employees, has the entity recognised the increase in equity at the fair value of the goods or services received at the date that the goods are received or the service rendered, except in rare cases where that fair value cannot be estimated reliably? "]
["2B-Y","2B1-G",null,null,null,null,null,null,null,null,"Note: For such transactions, there is a rebuttable presumption that the fair value of the goods or services can be estimated reliably."]
[null,null,null,null,null,null,null,null,null,null,"If no :"]
["2B-Y","2B1-N",null,null,null,null,null,"2B-1"," ","IFRS 2:13","For transactions with parties other than employees, in the rare cases where the fair value of the goods or services received cannot be estimated reliably, has the entity measured the goods or services received, and the corresponding increase in equity, indirectly, by reference to the fair value of the equity instruments granted, measured at the date the entity obtains the goods or the counterparty renders service?"]
["2B-Y","2B1-N",null,null,null,"2B1C1",3,"2B-1",null,"IFRS 2:13A","Has the entity measured the unidentifiable goods or services received (or to be received) as the difference between the fair value of the share-based payment and the fair value of any identifiable goods or services received (or to be received)?"]
["2B-Y","2B1-N","2B1C1-G",null,null,null,null,null,null,null,"Note: In particular, if the identifiable consideration received (if any) by the entity appears to be less than the fair value of the equity instruments granted or liability incurred, typically this situation indicates that other consideration (i.e. unidentifiable goods or services) has been (or will be) received by the entity."]
["2B-Y","2B1-N",null,null,null,null,null,"2B-1"," ","IFRS 2:13A","Has the entity measured the unidentifiable goods or services received at the grant date?"]
["2C-Y",null,null,null,null,null,null,"2C"," ","IFRS 2:13A","For cash-settled transactions, has the liability been remeasured at the end of each reporting period until it is settled in accordance with paragraphs 30–33 of IFRS 2?"]
["OR,2A-Y,2B-Y",null,null,null,null,null,null," ",null,null,"Transactions in which services are received"]
["OR,2A-Y,2B-Y",null,null,null,null,"2A2B2",2,"2A-2, 2B-2",null,null,"Has the entity issued equity instruments that vest immediately (i.e. the counterparty is not required to complete a specified period of service before becoming unconditionally entitled to the equity instrument)?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,2A-Y,2B-Y","2A2B2-Y",null,null,null,"2A2B2C1",3,"2A-2, 2B-2"," ","IFRS 2:14","Where the equity instruments vest immediately (i.e. the counterparty is not required to complete a specified period of service before becoming unconditionally entitled to the equity instrument), in the absence of evidence to the contrary, has the entity recognised the services received in full on grant date, with a corresponding increase in equity?"]
["OR,2A-Y,2B-Y","2A2B2-Y","2A2B2C1-G",null,null,null,null,null," ",null,"Note: In these circumstances, in the absence of evidence to the contrary, it is presumed that services rendered by the counterparty as consideration for the equity instrument have been received."]
["OR,2A-Y,2B-Y",null,null,null,null,"2A2'B2'",2,"2A-2', 2B-2'",null,null,"Has the entity issued equity instruments that do not vest immediately (i.e., the counterparty is required to complete a specified period of service before becoming unconditionally entitled to the equity instrument)?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,2A-Y,2B-Y","2A2'B2'-Y",null,null,null,"2A2'B2'C1",3,"2A-2', 2B-2'"," ","IFRS 2:15","Where the equity instruments do not vest immediately (i.e. the counterparty is required to complete a specified period of service before becoming unconditionally entitled to the equity instrument), has the entity accounted for the services as they are rendered by the counterparty during the vesting period, with a corresponding increase in equity?"]
["OR,2A-Y,2B-Y","2A2'B2'-Y","2A2'B2'C1-G",null,null,null,null,null,null,null,"Note: In these circumstances, the entity presumes that the services to be rendered by the counterparty as consideration for those equity instruments will be received in the future, during the vesting period. The determination of the vesting period is discussed in more detail later in this section."]
["OR,2A-Y,2B-Y,2D-Y,2E-Y",null,null,null,null,null,null,null,null,null,"Transactions measured by reference to the fair value of the equity instruments granted"]
["OR,2A-Y,2B-Y,2D-Y,2E-Y",null,null,null,null,null,null,"2A, B, D, E",null,null,"Determining the fair value of equity instruments granted – general"]
["OR,2A-Y,2B-Y,2D-Y,2E-Y",null,null,null,null,null,null,"2A, B, D, E"," ","IFRS 2:16","For transactions measured by reference to the fair value of the equity instrument granted, has the entity measured the fair value of the equity instruments at the appropriate measurement date, i.e.:"]
["OR,2A-Y,2B-Y,2D-Y,2E-Y",null,null,null,null,null,null,null,null,"IFRS 2:A","a)      for transactions with employees and others providing similar services, at grant date; "]
["OR,2A-Y,2B-Y,2D-Y,2E-Y",null,null,null,null,null,null,null,null,"IFRS 2:A","b)      transactions with parties other than employees, at the date the entity obtains the goods or the counterparty renders service?"]
["OR,2A-Y,2B-Y,2D-Y,2E-Y",null,null,null,null,null,null,"2A, B, D, E"," ","IFRS 2:16, 17","In determining the fair value of the equity instruments granted, has the entity estimated the fair value:"]
["OR,2A-Y,2B-Y,2D-Y,2E-Y",null,null,null,null,null,null,null,null,null,"a)      using market prices, if available, taking into account the terms and conditions of the instruments granted?"]
["OR,2A-Y,2B-Y,2D-Y,2E-Y",null,null,null,null,null,null,null,null,null,"b)      if market prices are not available, using a valuation technique to estimate what the price of the instrument would have been on the measurement date in an arm’s length transaction between knowledgeable willing parties?"]
["OR,2A-Y,2B-Y,2D-Y,2E-Y",null,null,null,null,"2ABDEC1",2,"2A, B, D, E"," ","IFRS 2:17","Where valuation techniques are used, are those techniques generally accepted valuation methodologies that incorporate all factors and assumptions that knowledgeable, willing market participants would consider in setting the price?"]
["OR,2A-Y,2B-Y,2D-Y,2E-Y","2ABDEC1-G",null,null,null,null,null,null,null,null,"Note: Additional questions are provided below focusing on the specific terms and conditions that are common features of grants of share or share options to employees (refer Appendix B of IFRS 2)."]
["OR,2A-Y,2D-Y,2E-Y",null,null,null,null,null,null,null,null,null,"Determining the fair value of equity instruments granted – shares"]
["OR,2A-Y,2D-Y,2E-Y",null,null,null,null,null,null,"2A, 2D, 2E"," ","IFRS 2:B2","For shares granted to employees, has the fair value of the shares been measured at the market price of the entity’s shares (or an estimated market price, if the entity’s shares are not publicly traded), adjusted to take into account the terms and conditions upon which the shares were granted that a knowledgeable and willing participant would consider (except for vesting conditions that are excluded from the measurement of fair value in accordance with paragraphs 19 to 21 of IFRS 2 – see later in this section)?"]
["OR,2A-Y,2D-Y,2E-Y",null,null,null,null,null,null,null,null,"IFRS 2:B3","For example, if the employee is not entitled to receive dividends during the vesting period, this factor shall be taken into account when estimating the fair value of the shares granted. Similarly, if the shares are subject to restrictions on transfer after vesting date, that factor shall be taken into account, but only to the extent that the post-vesting restrictions affect the price that a knowledgeable, willing market participant would pay for that share. For example, if the shares are actively traded in a deep and liquid market, post-vesting transfer restrictions may have little, if any, effect on the price that a knowledgeable, willing market participant would pay for those shares. Restrictions on transfer or other restrictions that exist during the vesting period shall not be taken into account when estimating the grant date fair value of the shares granted, because those restrictions stem from the existence of vesting conditions, which are accounted for in accordance with paragraphs 19–21. "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y",null,null,null,null,null,null,null,null,null,"Determining the fair value of equity instruments granted – share options"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y",null,null,null,null,"2A3B3C3D3E3C1",2,"2A-3, 2B-3, 2C-3\n2D-3, 2 E-3"," ","IFRS 2:B4","If traded options with similar terms and conditions as those issued to employees do not exist, has the fair value of the options granted been estimated by applying an option pricing model?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3B3C3D3E3C1-G",null,null,null,null,null,null,null,null,"Note: For share options granted to employees, in many cases market prices are not available, because the options granted are subject to terms and conditions that do not apply to traded options."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y",null,null,null,null,"2A3B3C3D3E3C2",2,"2A-3, 2B-3, 2C-3\n2D-3, 2E-3"," ","IFRS 2:B5","Has the entity considered factors that knowledgeable, willing market participants would consider in selecting the option pricing model to apply?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3B3C3D3E3C2-G",null,null,null,null,null,null,null,null,"Note: For example, many employee options have long lives, are usually exercisable during the period between vesting date and the end of the options’ life, and are often exercised early. These factors should be considered when estimating the grant date fair value of the options."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y",null,null,null,null,null,null,"2A-3, 2B-3,2C-3\n2D-3, 2E-3"," ","IFRS 2:B6","Has the option pricing model taken into account, as a minimum, the following factors:"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y",null,null,null,null,null,null,null,null,null,"a)      the exercise price of the option;"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y",null,null,null,null,null,null,null,null,null,"b)      the life of the option;"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y",null,null,null,null,null,null,null,null,null,"c)       the current price of the underlying shares;"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y",null,null,null,null,null,null,null,null,null,"d)      the expected volatility of the share price;"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y",null,null,null,null,"2A3'B3'C3'D3'E3'",2,"2A-3', 2B-3', 2C-3'\n2D-3', 2E-3'",null,null,"e)      the dividends expected on the shares (if appropriate); and"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3'B3'C3'D3'E3'-Y",null,null,null,null,null,null,null,null,"Expected dividends"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3'B3'C3'D3'E3'-G",null,null,null,null,null,null,null,"IFRS 2:B31","Note: Whether expected dividends should be taken into account when measuring the fair value of shares or options granted depends on whether the counterparty is entitled to dividends or dividend equivalents. Refer to the following questions for guidance."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3'B3'C3'D3'E3'-Y",null,null,null,null,null,"2A-3', B-3', C-3', D-3', E-3'"," ","IFRS 2:B33","When the grant date fair value of shares granted to employees is estimated, has no adjustment been effected for expected dividends if the employee is entitled to receive dividends paid during the vesting period?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3'B3'C3'D3'E3'-Y",null,null,null,"2A3'B3'C3'D3'E3'C1",3,"2A-3', B-3', C-3', D-3', E-3'"," ","IFRS 2:B34","Where employees are not entitled to dividends or dividend equivalents during the vesting period (or before exercise, in the case of an option), has the grant date valuation of the rights to shares or options taken expected dividends into account? "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3'B3'C3'D3'E3'-Y","2A3'B3'C3'D3'E3'C1-G",null,null,null,null,null,null,null,"Note: That is to say, when the fair value of an option grant is estimated, expected dividends should be included in the application of an option pricing model. "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3'B3'C3'D3'E3'-Y",null,null,null,null,null,"2A-3', B-3', C-3', D-3', E-3'"," ","IFRS 2:B34","Where employees are not entitled to dividends or dividend equivalents during the vesting period, when the fair value of a share grant is estimated, has that valuation been reduced by the present value of dividends expected to be paid during the vesting period?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3'B3'C3'D3'E3'-Y",null,null,null,"2A3'B3'C3'D3'E3'C2",3,"2A-3', B-3', C-3', D-3', E-3'"," ","IFRS 2:B35","If the entity uses expected dividend payments in valuing the options, has it considered its historical pattern of increases in dividends?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3'B3'C3'D3'E3'-Y","2A3'B3'C3'D3'E3'C2-G",null,null,null,null,null,null,null,"Note: Option pricing models generally call for expected dividend yield. However, the models may be modified to use an expected dividend amount rather than a yield. An entity may use either its expected yield or its expected payments. For example, if an entity’s policy has generally been to increase dividends by approximately 3 per cent per year, its estimated option value should not assume a fixed dividend amount throughout the option’s life unless there is evidence that supports that assumption."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3'B3'C3'D3'E3'-Y",null,null,null,null,null,"2A-3', B-3', C-3', D-3', E-3'"," ","IFRS 2:B36","Generally, has the assumption about expected dividends been based on publicly available information? "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3'B3'C3'D3'E3'-Y",null,null,null,null,null,"2A-3', B-3', C-3', D-3', E-3'"," ","IFRS 2:B36","Has an entity that does not pay dividends, and has no plans to do so, assumed an expected dividend yield of zero?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3'B3'C3'D3'E3'-Y",null,null,null,null,null,"2A-3', B-3', C-3', D-3', E-3'"," ","IFRS 2:B36","Has an emerging entity with no history of paying dividends, but that might expect to begin paying dividends during the expected lives of its employee share options, considered using an average of their past dividend yield (zero) and the mean dividend yield of an appropriately comparable peer group?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y",null,null,null,null,"2A3''B3''C3''D3''E3''",2,"2A-3\", 2B-3\", 2C-3\"\n2D-3\", 2E-3\"",null,null,"      f)       the risk-free interest rate for the life of the option?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3''B3''C3''D3''E3''-Y",null,null,null,null,null,null,null,null,"Risk-free interest rate"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3''B3''C3''D3''E3''-Y",null,null,null,null,null,"2A-3\", B-3\", C-3\", D-3\", E-3\""," ","IFRS 2:B37","Has the entity used a risk-free interest rate that is the implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price is expressed, with a remaining term equal to the expected term of the option being valued (based on the option’s remaining contractual life and taking into account the effects of expected early exercise)?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3''B3''C3''D3''E3''-Y",null,null,null,null,null,"2A-3\", B-3\", C-3\", D-3\", E-3\""," ","IFRS 2:B37","Has an appropriate substitute been used, if no such government issues exist or circumstances indicate that the implied yield on zero-coupon government issues is not representative of the risk-free interest rate (e.g. in high inflation economies)? "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3''B3''C3''D3''E3''-Y",null,null,null,null,null,"2A-3\", B-3\", C-3\", D-3\", E-3\""," ","IFRS 2:B37","Has an appropriate substitute been used, if market participants would typically determine the risk-free interest rate by using that substitute, rather than the implied yield of zero-coupon government issues, when estimating the fair value of an option with a life equal to the expected term of the option being valued?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y",null,null,null,null,null,null,null,null,null,"Capital structure effects"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y",null,null,null,null,"2A3B3C3D3E3C3",2,"2A-3, B-3, C-3, D-3, E-3"," ","IFRS 2:B41","Has the entity considered whether the possible dilutive effect of the future exercise of the share options granted may have an impact on their estimated fair value at grant date?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3B3C3D3E3C3-G",null,null,null,null,null,null,null,"IFRS 2:B39","Note: If share options are written by the entity, new shares are issued when those share options are exercised (either actually issued or issued in substance, if shares previously repurchased and held in treasury are used). Given that the shares will be issued at the exercise price rather than the current market price at the date of exercise, this actual or potential dilution might reduce the share price, so that the option holder does not make as large a gain on exercise as on exercising an otherwise similar traded option that does not dilute the share price."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3B3C3D3E3C3-G",null,null,null,null,null,null,null,"IFRS 2:B40","Whether this has a significant effect on the value of the share options granted depends on various factors, such as the number of new shares that will be issued on exercise of the options compared with the number of shares already issued. Also, if the market already expects that the option grant will take place, the market may have already factored the potential dilution into the share price at the date of grant."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","2A3B3C3D3E3C3-G",null,null,null,null,null,null,null,null,"Option pricing models can be adapted to take into account this potential dilutive effect. "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y",null,null,null,null,"A31B31C31D31E31",2,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1",null,null,"Is the entity a listed company?"]
[null,null,null,null,null,null,null," ",null,null,"If yes and No answers open up same rows below"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N",null,null,null,null,3,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1"," ","IFRS 2:B7","Have other factors that knowledgeable, willing market participants would consider in setting the price also been taken into account (except for vesting conditions and reload features that are excluded from the measurement of fair value in accordance with paragraphs 19 to 22 of IFRS 2 – see later in this section)?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N",null,null,null,"A31B31C31D31E31C1",3,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1"," ","IFRS 2:B10","Have factors that a knowledgeable, willing market participant would not consider in setting the price of a share option (or other equity instrument) not been taken into account when estimating the fair value of share options (or other equity instruments) granted? "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N","A31B31C31D31E31C1-G",null,null,null,null,null,null,null,"Note: For example, for share options granted to employees, factors that affect the value of the option from the individual employee’s perspective only are not relevant to estimating the price that would be set by a knowledgeable, willing market participant."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N",null,null,null,null,null,null,null,null,"Inputs to option pricing models"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N",null,null,null,null,null,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1"," ","IFRS 2:B11","In estimating the expected volatility of and dividends on the underlying shares, has the entity approximated the expectations that would be reflected in a current market or negotiated exchange price for the option? "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N",null,null,null,null,null,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1"," ","IFRS 2:B11","When estimating the effects of early exercise of employee share options, has the entity approximated the expectations that an outside party with access to detailed information about employees’ exercise behaviour would develop based on information available at the grant date?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N",null,null,null,null,null,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1"," ","IFRS 2:B12","Where there is a range of reasonable expectations about future volatility, dividends and exercise behaviour, has an expected value been calculated, by weighting each amount within the range by its associated probability of occurrence?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N",null,null,null,"A31B31C31D31E31C2",3,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1"," ","IFRS 2:B13","In determining the inputs to the option pricing model, have expectations about the future been based on experience, modified if the future is reasonably expected to differ from the past?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N","A31B31C31D31E31C2-G",null,null,null,null,null,null,null,"Note: In some circumstances, identifiable factors may indicate that unadjusted historical experience is a relatively poor predictor of future experience. For example, if an entity with two distinctly different lines of business disposes of the one that was significantly less risky than the other, historical volatility may not be the best information on which to base reasonable expectations for the future."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N","A31B31C31D31E31C2-G",null,null,null,null,null,null,"IFRS 2:B15","An entity should not simply base estimates of volatility, exercise behaviour and dividends on historical information without considering the extent to which the past experience is expected to be reasonably predictive of future experience."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N",null,null,null,null,null,null,null,null,"Expected early exercise"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N",null,null,null,null,null,null," ","IFRS 2:B18","Have the following factors been considered in estimating early exercise:"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N",null,null,null,"A31B31C31D31E31C3",3,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1",null,null,"a)      the length of the vesting period, because the share option typically cannot be exercised until the end of the vesting period? "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N","A31B31C31D31E31C3-G",null,null,null,null,null,null,null,"Note: Hence, determining the valuation implications of expected early exercise is based on the assumption that the options will vest. "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N",null,null,null,null,null,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1",null,null,"b)      the average length of time similar options have remained outstanding in the past?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N",null,null,null,"A31B31C31D31E31C4",3,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1",null,null,"c)       the price of the underlying shares?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N","A31B31C31D31E31C4-G",null,null,null,null,null,null,null,"Note: Experience may indicate that employees tend to exercise options when the share price reaches a specified level above the exercise price. "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N",null,null,null,"A31B31C31D31E31C5",3,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1",null,null,"d)      the employee’s level within the organisation? "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N","A31B31C31D31E31C5-G",null,null,null,null,null,null,null,"Note: For example, experience might indicate that higher-level employees tend to exercise options later than lower-level employees."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N",null,null,null,"A31B31C31D31E31C6",3,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1",null,null,"e)      expected volatility of the underlying shares? "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N","A31B31C31D31E31C6-G",null,null,null,null,null,null,null,"Note: On average, employees might tend to exercise options on highly volatile shares earlier than on shares with low volatility."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","OR,A31B31C31D31E31-Y,A31B31C31D31E31-N",null,null,null,null,null,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1"," ","IFRS 2:B20","In estimating the effects of early exercise, has the entity separated each option grant into groups for employees with relatively homogeneous exercise behaviour?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-Y",null,null,null,null,null,null,null,null,"Expected volatility"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-Y",null,null,null,"A31B31C31D31E31C7",3,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1"," ","IFRS 2:B22","Is the measure of volatility (that has been used in the option pricing model), the annualised standard deviation of the continuously compounded rates of return on the share over a period of time? "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-Y","A31B31C31D31E31C7-G",null,null,null,null,null,null,null,"Note: Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. Volatility is typically expressed in annualised terms that are comparable regardless of the time period used in the calculation, for example, daily, weekly or monthly price observations."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-Y","A31B31C31D31E31C7-G",null,null,null,null,null,null,"IFRS 2:B23 and B24","The rate of return (which may be positive or negative) on a share for a period measures how much a shareholder has benefited from dividends and appreciation (or depreciation) of the share price."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-Y","A31B31C31D31E31C7-G",null,null,null,null,null,null,null,"The expected annualised volatility of a share is the range within which the continuously compounded annual rate of return is expected to fall approximately two-thirds of the time. For example, to say that a share with an expected continuously compounded rate of return of 12 per cent has a volatility of 30 per cent means that the probability that the rate of return on the share for one year will be between – 18 per cent (12% – 30%) and 42 per cent (12% + 30%) is approximately two-thirds. If the share price is CU100 at the beginning of the year and no dividends are paid, the year-end share price would be expected to be between CU83.53 (CU100 × e–0.18) and CU152.20 (CU100 × e0.42) approximately two-thirds of the time."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-Y",null,null,null,null,null,null," ","IFRS 2:B25","Have the following factors been considered in estimating expected volatility:"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-Y",null,null,null,null,null,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1",null,null,"a)      implied volatility from traded share options on the entity’s shares, or other traded instruments of the entity that include option features (such as convertible debt), if any?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-Y",null,null,null,null,null,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1",null,null,"b)      the historical volatility of the share price over the most recent period that is generally commensurate with the expected term of the option (taking into account the remaining contractual life of the option and the effects of expected early exercise)?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-Y",null,null,null,"A31B31C31D31E31C8",3,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1",null,null,"c)       the length of time an entity’s shares have been publicly traded? "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-Y","A31B31C31D31E31C8-G",null,null,null,null,null,null,null,"Note: A newly listed entity might have a high historical volatility, compared with similar entities that have been listed longer (see paragraph B26 of Appendix B to IFRS 2 – refer below for additional guidance)."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-Y",null,null,null,"A31B31C31D31E31C9",3,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1",null,null,"d)      the tendency of volatility to revert to its mean, (i.e. its long-term average level), and other factors indicating that expected future volatility might differ from past volatility? "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-Y","A31B31C31D31E31C9-G",null,null,null,null,null,null,null,"Note: For example, if an entity’s share price was extraordinarily volatile for some identifiable period of time because of a failed takeover bid or a major restructuring, that period could be disregarded in computing historical average annual volatility."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-Y",null,null,null,"A31B31C31D31E31C10",3,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1",null,null,"e)      appropriate and regular intervals for price observations?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-Y","A31B31C31D31E31C10-G",null,null,null,null,null,null,null,"Note: The price observations should be consistent from period to period. For example, an entity might use the closing price for each week or the highest price for the week, but it should not use the closing price for some weeks and the highest price for other weeks. Also, the price observations should be expressed in the same currency as the exercise price."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-Y",null,null,null,null,null,null," ","IFRS 2:B26","Newly listed entities"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-Y",null,null,null,null,null,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1",null,null,"If a newly listed entity does not have sufficient information on historical volatility, has it nevertheless computed historical volatility for the longest period for which trading activity is available? "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-Y",null,null,null,"A31B31C31D31E31C11",3,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1"," ","IFRS 2:B26","Has the entity also considered the historical volatility of similar entities following a comparable period in their lives? "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-Y","A31B31C31D31E31C11-G",null,null,null,null,null,null,null,"Note: For example, an entity that has been listed for only one year and grants options with an average expected life of five years might consider the pattern and level of historical volatility of entities in the same industry for the first six years in which the shares of those entities were publicly traded."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-N",null,null,null,null,null,null," ","IFRS 2:B28","Unlisted entities"]
[null,null,null,null,null,null,null,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1",null,null,"Is the entity a listed company ?"]
[null,null,null,null,null,null,null,null,null,null,"If no :"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-N",null,null,null,null,null,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1",null,null,"Where appropriate, has the unlisted entity referred to the volatility that is observable from the internal market that it has set up for its shares that exists as a result of regular issues of options or shares to employees (or other parties)?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-N",null,null,null,"A31B31C31D31E31C12",3,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1"," ","IFRS 2:B29","Has the entity considered the historical or implied volatility of similar listed entities, for which share price or option price information is available, to use when estimating expected volatility?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-N","A31B31C31D31E31C12-G",null,null,null,null,null,null,null,"Note: This would be appropriate if the entity has based the value of its shares on the share prices of similar listed entities. If this is not the case, refer to the next question."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-N",null,null,null,"A31B31C31D31E31C13",3,"2A-3-1, B-3-1, C-3-1, D-3-1, E-3-1"," ","IFRS 2:B30","Where the entity has not based its estimate of the value of its shares on the share prices of similar listed entities, and has instead used another valuation methodology to value its shares, has the entity derived an estimate of expected volatility consistent with that valuation methodology? "]
["OR,2A-Y,2B-Y,2C-Y,2D-Y,2E-Y","A31B31C31D31E31-N","A31B31C31D31E31C13-G",null,null,null,null,null,null,null,"Note: For example, the entity might value its shares on a net asset or earnings basis. It could consider the expected volatility of those net asset values or earnings."]
["OR,2A-Y,2B-Y",null,null,null,null,null,null,null,null,null,"Treatment of vesting conditions"]
["OR,2A-Y,2B-Y",null,null,null,null,"2A42B4",2,"2A-4, \n2B-4",null,null,"Is the grant of equity instruments conditional upon satisfying specified vesting conditions?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,2A-Y,2B-Y","2A42B4-Y",null,null,null,"2A42B4C1",3,"2A-4, 2B-4"," ","IFRS 2:19","Where the grant of equity instruments is conditional upon satisfying specified vesting conditions, has the entity excluded the impact of such conditions, other than market conditions, from the factors considered when estimating the fair value of the shares or share options at the measurement date?"]
["OR,2A-Y,2B-Y","2A42B4-Y","2A42B4C1-G",null,null,null,null,null,null,"IFRS 2:Appendix A","Note: A market condition is a performance condition upon which the exercise price, vesting or exercisability of an equity instrument depends that is related to the market price (or value) of the entity’s equity instruments (or the equity instruments of another entity in the same group), such as: (a) attaining a specified share price or a specified amount of intrinsic value of a share option,; or (b) achieving a specified target that is based on the market price (or value) of the entity’s equity instruments (or the equity instruments of another entity in the same group) relative to an index of market prices of equity instruments of other entities. A market condition requires the counterparty to complete a specified period of service (ie a service condition); the service requirement can be explicit or implicit."]
["OR,2A-Y,2B-Y","2A42B4-Y","2A42B4C1-G",null,null,null,null,null,null,"IFRS 2:Appendix A","A vesting condition is a condition that determines whether the entity receives the services that entitle the counterparty to receive cash, other assets or equity instruments of the entity, under a share-based payment arrangement. A vesting condition is either a service condition or a performance condition."]
["OR,2A-Y,2B-Y","2A42B4-Y","2A42B4C1-G",null,null,null,null,null,null,"IFRS 2:Appendix A"," A Performance condition is a vesting condition that requires: (a) the counterparty to complete a specified period of service (ie a service condition); the service requirement can be explicit or implicit; and (b) specified performance target(s) to be met while the counterparty is rendering the service required in (a).                                                                                                                                                                                                     The period of achieving the performance target(s): (a) shall not extend beyond the end of the service period; and (b) may start before the service period on the condition that the commencement date of the performance target is not substantially before the commencement of the service period.                                                                                                                                                                                                                                                                                                                                    A performance target is defined by reference to: (a) the entity’s own operations (or activities) or the operations or activities of another entity in the same group (ie a non-market condition); or (b) the price (or value) of the entity’s equity instruments or the equity instruments of another entity in the same group (including shares and share options) (ie a market condition). A performance target might relate either to the performance of the entity as a whole or to some part of the entity (or part of the group), such as a division or an individual employee."]
["OR,2A-Y,2B-Y","2A42B4-Y","2A42B4C1-G",null,null,null,null,null,null,"IFRS 2:Appendix A","A service condition is a vesting condition that requires the counterparty to complete a specified period of service during which services are provided to the entity. If the counterparty, regardless of the reason, ceases to provide service during the vesting period, it has failed to satisfy the condition. A service condition does not require a performance target to be met."]
["OR,2A-Y,2B-Y","2A42B4-Y",null,null,null,"2A42B4C2",3,"2A-4, 2B-4"," ","IFRS 2:19","Has the entity taken the vesting conditions (other than market conditions) into account by adjusting the number of equity instruments included in the measurement of the transaction amount so that, ultimately, the amount recognised for goods or services received as consideration for the equity instruments granted is based on the number of equity instruments that eventually vest?"]
["OR,2A-Y,2B-Y","2A42B4-Y","2A42B4C2-G",null,null,null,null,null,null,null,"Note: Therefore, on a cumulative basis, no amount is recognised for goods or services received if the equity instruments granted do not vest because of a failure to satisfy the vesting condition (e.g. the counterparty fails to complete a specified service period."]
["OR,2A-Y,2B-Y","2A42B4-Y",null,null,null,null,null,"2A-4, 2B-4"," ","IFRS 2:20","To apply the requirements of paragraph 19 of IFRS 2 (see above), "]
["OR,2A-Y,2B-Y","2A42B4-Y",null,null,null,null,null,null,null,null,"a)      has the entity recognised an amount for goods or services received during the vesting period based on the best available estimate of the number of instruments expected to vest?"]
["OR,2A-Y,2B-Y","2A42B4-Y",null,null,null,null,null,null,null,null,"b)      has the entity revised the estimate, if necessary, where subsequent information indicates that the number of equity instruments expected to vest differs from the previous estimate?"]
["OR,2A-Y,2B-Y","2A42B4-Y",null,null,null,null,null,null,null,null,"c)       on vesting date, has the entity revised the estimate to equal the number of instruments that ultimately vested, subject to the requirements of paragraph 21 of IFRS 2 (see below)?"]
["OR,2A-Y,2B-Y","2A42B4-Y",null,null,null,null,null,"2A-4, 2B-4"," ","IFRS 2:21","For market conditions, has the entity:"]
["OR,2A-Y,2B-Y","2A42B4-Y",null,null,null,null,null,null,null,null,"a)      taken the conditions into account when estimating the fair value of the equity instruments granted?"]
["OR,2A-Y,2B-Y","2A42B4-Y",null,null,null,null,null,null,null,null,"b)      recognised the goods or services received from a counterparty who satisfies all other vesting conditions (e.g. services received from an employee who remains in service for the specified period of service) irrespective of whether that market condition is satisfied?"]
["OR,2A-Y,2B-Y",null,null,null,null,null,null,null,null,null,"Treatment of non-vesting conditions"]
["OR,2A-Y,2B-Y",null,null,null,null,null,null,"2A, 2B"," ","IFRS 2:21A","Has the entity taken all non-vesting conditions into account when estimating the fair value of the equity instruments granted?"]
["OR,2A-Y,2B-Y",null,null,null,null,"2A2BC2",2,"2A, 2B"," ","IFRS 2:21A","Has the entity recognised the goods or services received from a counterparty that satisfies all vesting conditions that are not market conditions (e.g. services received from an employee who remains in service for the specified period of service) irrespective of whether those non-vesting conditions are satisfied?"]
["OR,2A-Y,2B-Y","2A2BC2-G",null,null,null,null,null,null,null,null,"Notes: "]
["OR,2A-Y,2B-Y","2A2BC2-G",null,null,null,null,null,null," ","IFRS 2:28A","1) If an entity or counterparty can choose whether to meet a non-vesting condition, the entity shall treat the entity's or counterparty's failure to meet that non-vesting condition during the vesting period as a cancellation."]
["OR,2A-Y,2B-Y","2A2BC2-G",null,null,null,null,null,null," ","IFRS 2: BC171A &  BC171B","2) A share-based payment may vest even if some non-vesting conditions have not been met. "]
["OR,2A-Y,2B-Y","2A2BC2-G",null,null,null,null,null,null,null,null,"Conditions such as non-compete provisions and transfer restrictions, which apply after the counterparty has become entitled to the share-based payment are not vesting conditions."]
["OR,2A-Y,2B-Y","2A2BC2-G",null,null,null,null,null,null,null,null,"The feature that distinguishes a performance condition from a non-vesting condition is that the former has an explicit or implicit service requirement and the latter does not."]
["OR,2A-Y,2B-Y",null,null,null,null,null,null,null,null,null,"Treatment of a reload feature"]
["OR,2A-Y,2B-Y",null,null,null,null,"2A52B5",2,"2A-5, \n2B-5",null,"IFRS 2:22","Is the share-based payment transaction in the form of an option that has a reload feature?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,2A-Y,2B-Y","2A52B5-Y",null,null,null,null,null,"2A-5, 2B-5",null,null,"a)      Has the entity excluded the effect of the reload feature when estimating the fair value of options granted at the measurement date?"]
["OR,2A-Y,2B-Y","2A52B5-Y",null,null,null,"2A52B5C1",3,"2A-5, 2B-5",null,null,"b)      Has the entity treated the reload option as a new option grant if and when the reload option is subsequently granted?"]
["OR,2A-Y,2B-Y","2A52B5-Y","2A52B5C1-G",null,null,null,null,null,null,"IFRS 2:A","Note: A reload feature is a feature that provides for an automatic grant of additional share options whenever the holder exercises previously granted options using the entity’s shares rather than cash to satisfy the exercise price."]
["OR,2A-Y,2B-Y",null,null,null,null,null,null,null,null,null,"After vesting date"]
["OR,2A-Y,2B-Y",null,null,null,null,"2A62B6",2,"2A-6, \n2B-6",null,null,"Did the vesting date occur?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,2A-Y,2B-Y","2A62B6-Y",null,null,null,"2A62B6C1",3,"2A-6, 2B6"," ","IFRS 2:23","Having recognised the goods or services received in accordance with paragraph 10 to 22 of IFRS 2 (see above), and a corresponding increase in equity, has the entity made no subsequent adjustment to total equity after vesting date?"]
["OR,2A-Y,2B-Y","2A62B6-Y","2A62B6C1-G",null,null,null,null,null,null,null,"Note: For example, the entity does not subsequently reverse the amount recognised for services received from an employee if the vested equity instruments are later forfeited or, in the case of share options, the options are not exercised. However, this requirement does not preclude the entity from recognising a transfer within equity, i.e. a transfer from one component of equity to another."]
["OR,2A-Y,2B-Y",null,null,null,null,"2A3B3",2,"2A-3, 2B-3",null,null,"Can the fair Value of the equity instruments be estimated reliably ?"]
[null,null,null,null,null,null,null,null,null,null,"If no :"]
["OR,2A-Y,2B-Y","2A3B3-N",null,null,null,null,null,null,null,null,"If the fair value of the equity instrument cannot be estimated reliably "]
["OR,2A-Y,2B-Y","2A3B3-N",null,null,null,null,null,"2A-3, 2B-3"," ","IFRS 2:24","In rare cases, where the entity is unable to estimate reliably the fair value of the equity instruments granted at the measurement date, has the entity:"]
["OR,2A-Y,2B-Y","2A3B3-N",null,null,null,"2A3B3C3",3,"2A-3, 2B-3",null,null,"a)      measured the equity instruments granted at their intrinsic value, initially at the date the entity obtains the goods, or the counterparty renders the services, and subsequently at the end of each reporting period and at the date of final settlement, with any change in intrinsic value recognised in profit or loss?"]
["OR,2A-Y,2B-Y","2A3B3-N","2A3B3C3-G",null,null,null,null,null,null,null,"Note: For a grant of share options, the share-based payment arrangement is finally settled when the options are exercised, are forfeited (e.g. upon cessation of employment) or lapse (e.g. at the end of the option’s life)."]
["OR,2A-Y,2B-Y","2A3B3-N",null,null,null,"2A3B3C4",3,"2A-3, 2B-3",null,null,"b)      recognised the goods or services received based on the number of equity instruments that ultimately vest or (where applicable) are ultimately exercised?"]
["OR,2A-Y,2B-Y","2A3B3-N","2A3B3C4-G",null,null,null,null,null,null,null,"Note: To apply this requirement to share options, for example, the entity recognises the goods or services received during the vesting period, if any, in accordance with paragraphs 14 and 15 of IFRS 2 (see tailoring question Transactions in which services are received above), except that the requirements in paragraph 15(b) concerning a market condition do not apply. The amount recognised for goods or services received during the vesting period is based on the number of share options expected to vest. The entity revises that estimate, if necessary, if subsequent information indicates that the number of share options expected to vest differs from previous estimates. On vesting date, the entity revises the estimate to equal the number of equity instruments that ultimately vested. After vesting date, the entity reverses the amount recognised for goods or services received if the share options are later forfeited, or lapse at the end of the share option’s life."]
["OR,2A-Y,2B-Y","2A3B3-N",null,null,null,"2A35B35",3,"2A-3-5, \n2B-3-5",null,"IFRS 2:25","Has the entity settled a grant of equity instruments to which paragraph 24 above has been applied (i.e. which it has recorded at intrinsic value), during the vesting period?",null,null,"  "]
["OR,2A-Y,2B-Y","2A3B3-N",null,null,null,null,null," ",null,null,"If yes :"]
["OR,2A-Y,2B-Y","2A3B3-N","2A35B35-Y",null,null,null,null,"2A-3-5, 2B-3-5",null,null,"a)       has the entity accounted for the settlement as an acceleration of vesting and therefore recognised immediately the amount that would otherwise have been recognised for services received over the remainder of the vesting period?"]
["OR,2A-Y,2B-Y","2A3B3-N","2A35B35-Y",null,null,null,null,"2A-3-5, 2B-3-5",null,null,"b)      has any payment made on settlement been accounted for as a repurchase of equity instruments (i.e. as a deduction from equity) except to the extent that the amount paid exceeds the intrinsic value of the equity instrument, measured at repurchase date, in which case, does the entity recognise the excess as an expense?"]
[null,null,null,null,null,null,null,null,null,null,"Modification to the terms and conditions on which awards were granted, including cancellations and settlements"]
[null,null,null,null,null,"2F",1,"2F","2F",null,"Where the entity has entered into a share-based payment transaction, has the entity modified any terms of its share-based payment arrangement?"]
["2F-G",null,null,null,null,null,null,null,null,"IFRS 2:A","Note: The requirements below to account for the effects of modifications are expressed in the context of share-based payment transactions with employees. However, the requirements should also be applied to share-based payment transactions with parties other than employees that are measured by reference to the fair value of the equity instruments granted. In the latter case, any references in the following paragraphs to “grant date” should instead be taken to refer to the date the entity obtains the goods or the counterparty renders service."]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["2F-Y",null,null,null,null,null,null,"2F",null,"IFRS 2:27","Has the entity recognised, as a minimum, the services received measured at the grant date fair value of the equity instruments granted, unless the instruments do not vest because of a failure to satisfy a vesting condition (other than a market condition) that was specified at grant date?"]
["2F-Y",null,null,null,null,"2F1",2,"2F-1",null,null,"Has the entity modified any terms of its share-based payment transaction during the vesting period?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["2F-Y","2F1-Y",null,null,null,"2F1C1",3,"2F-1"," ","IFRS 2:B43","If the modification increases the fair value of the equity instruments granted (e.g. by reducing the exercise price), has the entity recognised the incremental fair value resulting from the modification over the period from the modification date until the date when the modified equity instruments vest?"]
["2F-Y","2F1-Y","2F1C1-G",null,null,null,null,null,null,null,"Note: The incremental fair value is defined as the difference between the fair value of the modified equity instrument and the fair value of the original equity instrument, both estimated as at the date of the modification. Where the incremental fair value is negative it should not be taken into account in the measurement or recognition of either the initial or revised transaction."]
["2F-Y","2F1-Y",null,null,null,null,null,"2F-1",null,"IFRS 2:B43","If the modification increases the number of equity instruments granted, has the entity recognised the fair value of the additional instruments granted, measured at the date of the modification, over the period from the modification date until the date when the modified equity instruments vest?"]
[null,null,null,null,null,null,null,null,null,null,"If no (i.e. it occurs after vesting date) :"]
["2F-Y","2F1-N",null,null,null,"2F11",3,"2F-1-1",null,null,"When the modification occurs after the vesting date, is the employee required to complete an additional period of service before becoming unconditionally entitled to the modified equity instruments?"]
[null,null,null,null,null,null,null,null,null,null,"If no :"]
["2F-Y","2F1-N","2F11-N",null,null,null,null,"2F-1-1",null,"IFRS 2:B43","If the modification increases the fair value of the equity instruments granted, has the entity  recognised the incremental fair value immediately?"]
["2F-Y","2F1-N","2F11-N",null,null,null,null,"2F-1-1",null,"IFRS 2:B43","If the modification increases the number of equity instruments granted, has the entity recognised the fair value of the additional instruments granted, measured at the date of the modification, immediately?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["2F-Y","2F1-N","2F11-Y",null,null,null,null,"2F-1-1",null,"IFRS 2:B43","If the modification increases the fair value of the equity instruments granted,  has the entity recognised the incremental fair value over the revised remaining vesting period?"]
["2F-Y","2F1-N","2F11-Y",null,null,null,null,"2F-1-1",null,"IFRS 2:B43","If the modification increases the number of equity instruments granted, has the entity recognised the fair value of the additional instruments granted, measured at the date of the modification, over the period from the modification date until the date when the additional equity instruments vest?"]
["2F-Y",null,null,null,null,"2F2",2,"2F-2",null,"IFRS 2:B43","Does the modification modify the vesting conditions in a manner that is beneficial to the employee? "]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["2F-Y","2F2-Y",null,null,null,null,null,"2F-2",null,null,"Has the entity taken the modified vesting conditions into account when considering the impact of vesting conditions?"]
["2F-Y",null,null,null,null,"2F6",2,"2F-6",null,"IFRS 2:B44A","Has the entity modified the terms and conditions of a cash-settled share-based payment transaction so that it becomes an equity-settled share-based payment transaction?  "]
["2F-Y","2F6-G",null,null,null,null,null,null,null,"IFRS 2:59A(a)","Note: Amendments to IFRS 2 Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2), issued in June 2016, added paragraphs B44A-B44C. The paragraphs apply only to modifications that occur on or after the date that an entity first applies the amendments. The amendments are applicable for annual periods beginning on or after 1 January 2018. Notwithstanding the requirement to apply the amendments as described, the amendments may be applied retrospectively if and only if it is possible to do so without hindsight. If an entity elects retrospective application it must do so for all of the amendments made in Amendments to IFRS 2 Classification and Measurement of Share-based Payment Transactions."]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["2F-Y","2F6-Y",null,null,null,"2F6C1",3,"2F-6",null,"IFRS2:B44A ","If the terms and conditions of a cash-settled share-based payment transaction are modified with the result that it becomes an equity-settled share-based payment transaction, has the transaction been accounted for as such from the date of the modification? "]
["2F-Y","2F6-Y","2F6C1-G",null,null,null,null,null,null,"IFRS2:B44A ","Upon modification of a cash-settled share-based payment transaction to an equity-settled share-based payment transaction, the following should be recognised/derecognised                                                                                                                                                                            (a) The equity-settled share-based payment transaction is measured by reference to the fair value of the equity instruments granted at the modification date. The equity-settled share-based payment transaction is recognised in equity on the modification date to the extent to which goods or services have been received.                                                                                                                                                                                                    (b) The liability for the cash-settled share-based payment transaction as at the modification date is derecognised on that date.                                                                                                                                                                                                                               (c) Any difference between the carrying amount of the liability derecognised and the amount of equity recognised on the modification date is recognised immediately in profit or loss."]
["2F-Y","2F6-Y",null,null,null,"2F6C2",3,"2F-6",null,"IFRS2:B44B","If, as a result of the modification, the vesting period is extended or shortened, has the entity reflected the modified vesting period in accounting for the equity-settled awards?"]
["2F-Y","2F6-Y","2F6C2-G",null,null,null,null,null,null,"IFRS2:B44B","The requirements in paragraph B44A apply even if the modification occurs after the vesting period."]
["2F-Y","2F6-Y",null,null,null,null,null,"2F-6",null,"IFRS2:B44C","If equity instruments are granted and, on that grant date, the entity has identified them as a replacement for cancelled/settled cash-settled share-based payment (other than cancellation by forfeiture because vesting conditions are not satisfied), has the the entity accounted for the transaction as the modification of a cash-settled share-based payment transaction to an equity-settled share-based payment transaction? "]
["2F-Y",null,null,null,null,"2F3",2,"2F-3",null,"IFRS 2:28","Is a grant of equity instruments cancelled or settled during the vesting period (other than a grant cancelled by forfeiture when the vesting conditions are not satisfied)? "]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["2F-Y","2F3-Y",null,null,null,null,null,null,null,null,"Has the entity :"]
["2F-Y","2F3-Y",null,null,null,null,null,"2F-3",null,null,"a)      accounted for the cancellation or settlement as an acceleration of vesting and recognised immediately the amount that would otherwise have been recognised for services that would have been received over the remainder of the vesting period?"]
["2F-Y","2F3-Y",null,null,null,null,null,null,null,null,"b)      accounted for any payment made on the cancellation or settlement as:"]
["2F-Y","2F3-Y",null,null,null,null,null,"2F-3",null,null,"    i)        a repurchase of an equity instrument, and"]
["2F-Y","2F3-Y",null,null,null,null,null,"2F-3",null,null,"    ii)       an expense for the portion of the payment, if any, that exceeds the fair value of the equity instruments granted, measured at repurchase date?"]
["2F-Y",null,null,null,null,"2F3'",2,"2F-3'",null,null,"Does the share-based payment arrangement include liability components?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["2F-Y","2F3'-Y",null,null,null,null,null,"2F-3'",null,"IFRS 2:28(b)","Does the entity remeasure the fair value of the liability at the date of cancellation or settlement?"]
["2F-Y","2F3'-Y",null,null,null,null,null,"2F-3'",null,"IFRS 2:28(b)","Is any payment made to settle the liability component accounted for as an extinguishment of the liability?"]
["2F-Y",null,null,null,null,"2F4",2,"2F-4",null,"IFRS 2:28(c)","Has the entity issued equity instruments and, on the date when those new equity instruments were granted, has identified those instruments as replacement instruments for the cancelled equity instruments? "]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["2F-Y","2F4-Y",null,null,null,"2F4C1",3,"2F-4"," ","IFRS 2:28(c)","Has the entity accounted for the granting of the replacement equity instruments in the same way as a modification of the original grant of equity instruments (refer above)?"]
["2F-Y","2F4-Y","2F4C1-G",null,null,null,null,null,null,null,"Note: The net fair value of the cancelled equity instruments is their fair value immediately before the cancellation, less the amount of any payment made to the employee on cancellation of the equity instruments that is accounted for as a deduction from equity (except for the portion of the payment, if any, that exceeds the fair value of the equity instruments granted, measured at the repurchase date, that should be recognised as an expense)."]
[null,null,null,null,null,null,null,null,null,null,"If no (i.e. the entity has not identified the equity instruments  as replacement instruments) :"]
["2F-Y","2F4-N",null,null,null,null,null,"2F-4"," ","IFRS 2:28","Did the entity account for those instruments as a new share-based payment transaction?"]
["2F-Y",null,null,null,null,"2F5",2,"2F-5",null,"IFRS 2:29","Has the entity repurchased vested equity instruments? "]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["2F-Y","2F5-Y",null,null,null,null,null,"2F-5"," ","IFRS 2:29","Did the entity record the payment made as: "]
["2F-Y","2F5-Y",null,null,null,null,null,null,null,null,"a)      a deduction from equity; and"]
["2F-Y","2F5-Y",null,null,null,null,null,null,null,null,"b)      an expense for the portion of the payment, if any, that exceeds the fair value of the equity instruments repurchased, measured at repurchase date?"]
["2C-Y",null,null,null,null,null,null,null,null,null,"Cash-settled share-based payment transactions"]
[null,null,null,null,null,null,null,"2C","2C",null,"Does the entity enter into transactions which are settled at an amount determined by reference to the entity’s equity or equity of an entity in the same group?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["2C-Y",null,null,null,null,"2C2",2,"2C-2",null,"IFRS 2:30","Where the entity has entered into a cash-settled share-based payment transaction, did the entity measure the goods and services acquired and the liability incurred at the fair value of the liability (subject to the requirements with respect to vesting and non-vesting conditions, below)?"]
["2C-Y","2C2-G",null,null,null,null,null,null,null,null,"Note: A cash- settled share-based payment transaction is defined as a share-based payment transaction in which the entity acquires goods or services by incurring liabilities to transfer cash or other assets to the supplier of those goods or services for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity."]
["2C-Y","2C2-Y",null,null,null,null,null,null,null,null,"Treatment of vesting conditions"]
["2C-Y","2C2-Y",null,null,null,"2C22",3,"2C-2-2",null,null,"Is the grant of cash-settled share-based payment conditional upon satisfying specified vesting or non-vesting conditions?"]
["2C-Y","2C2-Y","2C22-G",null,null,null,null,null,null,"IFRS 2:59A(b)","Note: Amendments to IFRS 2 Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2), issued in June 2016, amended paragraphs 30–31 and 33–33D.  The amendments apply to share-based payment transactions that are unvested at the date that an entity first applies the amendments and to share-based payment transactions with a grant date on or after the date that an entity first applies the amendments. For unvested share-based payment transactions granted prior to the date that an entity first applies the amendments, an entity shall remeasure the liability at that date and recognise the effect of the remeasurement in opening retained earnings (or other component of equity, as appropriate) of the reporting period in which the amendments are first applied. The amendments are applicable for annual periods beginning on or after 1 January 2018. Prior periods shall not be restated. Nothwithstanding the requirement to apply the amendments as described, the amendments may be applied retrospectively if and only if it is possible to do so without hindsight. If an entity elects retrospective applicationm it must do so for all of the amendments made in Amendments to IFRS 2 Classification and Measurement of Share-based Payment Transactions"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["2C-Y","2C2-Y","2C22-Y",null,null,null,null,"2C-2-2",null,"IFRS 2:33A ","Where the grant of cash-settled share-based payment is conditional upon satisfying specified vesting conditions, has the entity excluded the impact of such conditions, other than market conditions, from the factors considered when estimating the fair value of the shares or share options at the measurement date?"]
["2C-Y","2C2-Y","2C22-Y",null,null,"2C22C1",4,"2C-2-2",null,"IFRS 2:33A ","Has the entity taken the vesting conditions (other than market conditions) into account by adjusting the number of awards included in the measurement of the transaction amount so that, ultimately, the amount recognised for goods or services received as consideration for the granted is based on the number of  awards that eventually vest?"]
["2C-Y","2C2-Y","2C22-Y","2C22C1-G",null,null,null,null,null,"IFRS 2:33D","Note: Therefore, on a cumulative basis, no amount is recognised for goods or services received if the awards granted do not vest because of a failure to satisfy the vesting condition (e.g. the counterparty fails to complete a specified service period."]
["2C-Y","2C2-Y","2C22-Y",null,null,null,null,"2C-2-2",null,"IFRS 2:33B","To apply the requirements of paragraph 33A of IFRS 2 (see above), "]
["2C-Y","2C2-Y","2C22-Y",null,null,null,null,"2C-2-2",null,"IFRS 2:33B","a)      has the entity recognised an amount for goods or services received during the vesting period based on the best available estimate of the number of awards expected to vest?"]
["2C-Y","2C2-Y","2C22-Y",null,null,null,null,"2C-2-2",null,"IFRS 2:33B","b)      has the entity revised the estimate, if necessary, where subsequent information indicates that the number of awards expected to vest differs from the previous estimate?"]
["2C-Y","2C2-Y","2C22-Y",null,null,null,null,"2C-2-2",null,"IFRS 2:33B","c)       on vesting date, has the entity revised the estimate to equal the number of awards that ultimately vested?"]
["2C-Y","2C2-Y","2C22-Y",null,null," ",4,"2C-2-2",null,"IFRS 2:33C","For market conditions, has the entity taken the conditions into account when estimating the fair value of the cash-settled share-based payment granted (at the end of of each reporting period and at the end of the settlement)?  "]
["2C-Y","2C2-Y","2C22-Y",null,null,"2C22C2",4,"2C-2-2",null,"IFRS 2:33C","Has the entity taken all non-vesting conditions into account when estimating the fair value of the cash-settled share-based payment granted (at the end of of each reporting period and at the end of the settlement)?"]
["2C-Y","2C2-Y","2C22-Y","2C22C2-G",null,null,null,null,null,null,"Notes: "]
["2C-Y","2C2-Y","2C22-Y","2C22C2-G",null,null,null,null,null,"IFRS 2: BC171A &  BC171B","A share-based payment may vest even if some non-vesting conditions have not been met. "]
["2C-Y","2C2-Y","2C22-Y","2C22C2-G",null,null,null,null,null,null,"Conditions such as non-compete provisions and transfer restrictions, which apply after the counterparty has become entitled to the share-based payment are not vesting conditions."]
["2C-Y","2C2-Y","2C22-Y","2C22C2-G",null,null,null,null,null,null,"The feature that distinguishes a performance condition from a non-vesting condition is that the former has an explicit or implicit service requirement and the latter does not."]
["2C-Y",null,null,null,null,"2CC2",2,"2C",null,"IFRS 2:30","Has the entity remeasured the liability at fair value at the end of each reporting period and at the date that the liability is settled, with any changes in fair value recognised in profit or loss for the period? "]
["2C-Y","2CC2-G",null,null,null,null,null,null,null,"IFRS 2:33D","The cumulative amount ultimately recognised for goods or services received as consideration for the cash-settled share-based payment is equal to the cash that is paid."]
["2C-Y",null,null,null,null,"2CC3",2,"2C",null,"IFRS 2:32","Does the entity recognise the service received and the liability to pay for those services as the employees render service?"]
["2C-Y","2CC3-G",null,null,null,null,null,null,null,null,"Note: For example, some share appreciation rights vest immediately, and the employees are therefore not required to complete a specified period of service to become entitled to the cash payment."]
["2C-Y",null,null,null,null,null,null,"2C",null,"IFRS 2:32","In the absence of evidence to the contrary, has the entity presumed that the services rendered by the employees in exchange for the share appreciation rights have been received?"]
["2C-Y",null,null,null,null,null,null,"2C",null,"IFRS 2:32","If the share appreciation rights do not vest until the employees have completed a specified period of service, does the entity recognise the service received, and a liability to pay for them, as the employees render service during that period?"]
["2C-Y",null,null,null,null,null,null,"2C",null,"IFRS 2:33","Has the entity measured the liability (initially and at the end of each reporting period) at its fair value by applying an option pricing model which takes into account the terms and conditions on which the share appreciation rights were granted, and the extent to which the employees have rendered service to date? "]
["OR,2D-Y,2E-Y",null,null,null,null,null,null,null,null,null,"Share-based payment arrangements with cash alternatives"]
[null,null,null,null,null,null,null,"2D","2D",null,"Does the entity enter into transactions in which the entity has the choice to settle the transaction either through the issue of the entity’s equity or equity of an entity in the same group or in cash, the amount of which is determined by reference to the entity’s equity or equity of an entity in the same group?"]
[null,null,null,null,null,null,null,"2E","2E",null,"Does the entity enter into transactions in which the counterparty has the choice to receive payment either in the form of the entity’s equity or equity of an entity in the same group or in cash, the amount of which is determined by reference to the entity’s equity or equity of an entity in the same group?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,2D-Y,2E-Y",null,null,null,null,null,2,"2D, E",null,"IFRS 2:34","If the entity enters into shared-based payment transactions in which the terms of the arrangement provide either the entity or the counterparty with the choice of whether the entity settles the transaction in cash (or other assets) or by issuing equity instruments, has the entity accounted for that transaction, or the components of that transaction:"]
["OR,2D-Y,2E-Y",null,null,null,null,null,null,null,null,null,"a)      as a cash-settled share-based payment transaction if, and to the extent that, the entity has incurred a liability to settle in cash or other assets; or"]
["OR,2D-Y,2E-Y",null,null,null,null,null,null,null,null,null,"b)      as an equity-settled share-based payment transaction if, and to the extent that, no such liability has been incurred?"]
["2E-Y",null,null,null,null,null,null,null,null,null,"Share-based payment transactions in which the terms of the arrangement provide the counterparty with a choice of settlement"]
["2E-Y",null,null,null,null,"2E1",2,"2E-1",null,"IFRS 2:35","Has the entity accounted for an instrument that provides the counterparty with the right to choose whether a share-based payment transaction is settled in cash or by issuing equity instruments as a compound financial instrument (see below)?"]
["2E-Y","2E1-G",null,null,null,null,null," ",null,null,"Note: The instrument includes a debt component (the counterparty’s right to demand payment in cash) and an equity component (the counterparty’s right to demand settlement in equity instruments rather than cash)."]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["2E-Y","2E1-Y",null,null,null,"2E11",3,"2E-1-1",null,null,"Is the transaction with a party other than an employee, in which the fair value of the goods or services received is measured directly?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["2E-Y","2E1-Y","2E11-Y",null,null,null,null,"2E-1-1"," ","IFRS 2:35","Has the entity measured the equity component as the difference between the fair value of the goods or services received and the fair value of the debt component at the date the goods or services are received?"]
[null,null,null,null,null,null,null,null,null,null,"If no (other transactions including transactions with employees):"]
["2E-Y","2E1-Y","2E11-N",null,null,null,null,"2E-1-1",null,"IFRS 2:36","Has the entity measured the fair value of the compound financial instrument at the measurement date, taking into account the terms and conditions on which the rights to cash or equity instruments were granted?"]
["2E-Y","2E1-Y","2E11-N",null,null,null,null,"2E-1-1"," ","IFRS 2:37","For transactions covered by paragraph 36 of IFRS 2 (see above), has the entity measured the fair value of the instrument as the sum of: "]
["2E-Y","2E1-Y","2E11-N",null,null,null,null,null,null,null,"a)      the fair value of the debt component; and"]
["2E-Y","2E1-Y","2E11-N",null,null,null,null,null,null,null,"b)      the fair value of the equity component taking into account that the counter party must forfeit the cash alternative in order to receive the equity component?"]
["2E-Y","2E1-Y","2E11-N",null,null,"2E11C1",4,"2E-1-1"," ","IFRS 2:37","When determining the fair value of the compound instrument as described above, has the entity first determined the fair value of the debt component and then the fair value of the equity component?"]
["2E-Y","2E1-Y","2E11-N","2E11C1-G",null,null,null,null,null,null,"Note: The fair value of the compound financial instrument is the sum of the fair values of the two components. However, share-based payment transactions in which the counterparty has the choice of settlement are often structured so that the fair value of one settlement alternative is the same as the other. For example, the counterparty might have the choice of receiving share options or cash-settled share appreciation rights. In such cases, the fair value of the equity component is zero, and hence the fair value of the compound financial instrument is the same as the fair value of the debt component. Conversely, if the fair values of the settlement alternatives differ, the fair value of the equity component usually will be greater than zero, in which case the fair value of the compound financial instrument will be greater than the fair value of the debt component."]
["2E-Y","2E1-Y",null,null,null,null,null,"2E-1"," ","IFRS 2:38","Has the entity accounted separately for the goods or services received or acquired in respect of each component of the compound financial instrument, as follows:"]
["2E-Y","2E1-Y",null,null,null,null,null,null,null,null,"a)      for the debt component, has the entity recognised the goods or services acquired, and a liability to pay for those services, as the counterparty supplies goods or renders service, in accordance with the requirements for cash-settled share-based payment transactions (see Tailoring question 2C, paragraphs 30 to 33 of IFRS 2 above); and "]
["2E-Y","2E1-Y",null,null,null,null,null,null,null,null,"b)      for the equity component, has the entity recognised the goods or services received, and an increase in equity, as the counterparty supplies goods or renders service, in accordance with the requirements for an equity-settled share-based payment transaction (see paragraph 10 to 29 of IFRS 2)?"]
["2E-Y","2E1-Y",null,null,null,"2E12",3,"2E-1-2",null,null,"Did the settlement date occur?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["2E-Y","2E1-Y","2E12-Y",null,null,null,null,"2E-1-2"," ","IFRS 2:39","At the date of settlement, has the entity remeasured the liability to its fair value?"]
["2E-Y","2E1-Y","2E12-Y",null,null,"2E121",4,"2E-1-2-1",null,null,"Upon settlement, did the counterparty elect to receive equity rather than cash?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["2E-Y","2E1-Y","2E12-Y","2E121-Y",null,null,null,"2E-1-2-1"," ","IFRS 2:39","Has the entity transferred the liability component (which has been remeasured to fair value) to equity, as consideration for the equity instruments issued?"]
[null,null,null,null,null,null,null,null,null,null,"If no (i.e. the counterparty elected to receive cash) :"]
["2E-Y","2E1-Y","2E12-Y","2E121-N",null,"2E121C1",5,"2E-1-2-1"," ","IFRS 2:40","Where the counterparty elects to receive cash, has the entity applied the payment to settle the liability in full and left any equity component previously recognised in equity?"]
["2E-Y","2E1-Y","2E12-Y","2E121-N","2E121C1-G",null,null,null,null,null,"Note: However, this requirement does not preclude the entity from recognising a transfer within equity, ie a transfer from one component of equity to another."]
["2D-Y",null,null,null,null,null,null,null,null,null,"Share-based payment transactions in which the terms of the arrangement provide the entity with a choice of settlement"]
["2D-Y",null,null,null,null,"2D1",2,"2D-1",null,null,"Did the entity determine that it has a present obligation to pay cash?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["2D-Y","2D1-Y",null,null,null,"2D1C1",3,"2D-1"," ","IFRS 2:41","Has the entity accounted for the share-based payment transaction in accordance with the requirements for cash settled share-based payment"]
["2D-Y","2D1-Y",null,null,null,null,null,null," ","IFRS 2:42","transactions (see Tailoring question 2C, paragraphs 30 to 33 of IFRS 2 above)?"]
["2D-Y","2D1-Y","2D1C1-G",null,null,null,null,null,null,"IFRS 2:41","Note: The entity has a present obligation to settle in cash where the choice of settlement in equity instruments has no commercial substance (e.g. because the entity is legally prohibited from issuing shares), or the entity has a past practice or stated policy of settling in cash, or generally settles in cash whenever the counterparty asks for cash settlement."]
[null,null,null,null,null,null,null,null,null,null,"If no :"]
["2D-Y","2D1-N",null,null,null,null,null,"2D-1"," ","IFRS 2:43","Has the entity accounted for the share-based payment transaction in accordance with the requirements for equity-settled share-based payment"]
["2D-Y","2D1-N",null,null,null,null,null,null," ","IFRS 2:10","transactions (see paragraphs 10 to 29 of IFRS 2)?"]
["2D-Y","2D1-N",null,null,null,null,null,"2D-1"," ","IFRS 2:43","Upon settlement, where there was no present obligation to pay cash, did the entity:"]
["2D-Y","2D1-N",null,null,null,null,null,null,null,null,"a)      if paying cash, account for the payment as a repurchase of an equity interest?"]
["2D-Y","2D1-N",null,null,null,null,null,null,null,null,"b)      if it elects to settle by issuing equity instruments, there is no further accounting"]
["2D-Y","2D1-N",null,null,null,null,null,null,null,null,"c)      if it elects the settlement alternative with the higher fair value, as at the date of settlement, recognise an additional expense for the excess value given?"]
[null,null,null,null,null,null,null,null,null,null,"Share-based payment transactions among group entities"]
[null,null,null,null,null,"2G",1,"2G ","2G",null,"Does the entity receive goods or services from its suppliers as consideration from share-based payment transactions in which another group entity has the obligation to settle the share-based payment?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["2G-Y",null,null,null,null,null,null,"2G ",null,"IFRS 2:43A","For share-based payment transactions among group entities, in its separate or individual financial statements, has  the entity receiving the goods or services measured the goods or services received as either an equity-settled or a cash-settled share-based payment transaction by assessing:"]
["2G-Y",null,null,null,null,"2GC1",2,null,null,null,"a)      the nature of the awards granted, and"]
["2G-Y",null,null,null,null,"2GC1",2,null,null,null,"b)      its own rights and obligations?"]
["2G-Y","2GC1-G",null,null,null,null,null,null,null,null,"Note: The amount recognised by the entity receiving the goods or services may differ from the amount recognised by the consolidated group or by another group entity settling the share-based payment transaction."]
["2G-Y",null,null,null,null,null,null,"2G ",null,"IFRS 2:43B","Has the entity receiving the goods or services measured the goods or services received as an equity-settled share-based payment transaction when:"]
["2G-Y",null,null,null,null,"2GC2",2,null,null,null,"a)      the awards granted are its own equity instruments, or"]
["2G-Y",null,null,null,null,"2GC2",2,null,null,null,"b)      the entity has no obligation to settle the share-based payment transaction?"]
["2G-Y","2GC2-G",null,null,null,null,null,null,null,null,"Note: The entity shall subsequently remeasure such an equity-settled share-based payment transaction only for changes in non-market vesting conditions in accordance with paragraphs 19–21 of IFRS 2. In all other circumstances, the entity receiving the goods or services shall measure the goods or services received as a cash-settled share-based payment transaction."]
["2G-Y",null,null,null,null,"2GC3",2,"2G ",null,"IFRS 2:43C","Has the entity settling a share-based payment transaction when another entity in the group receives the goods or services recognised the transaction as an equity-settled share-based payment transaction only if it is settled in the former entity’s own equity instruments?"]
["2G-Y","2GC3-G",null,null,null,null,null,null,null,"IFRS 2:43C","Note: Otherwise, the transaction should be recognised as a cash-settled share-based payment transaction. "]
["2G-Y",null,null,null,null,null,2,"2G",null,"IFRS 2:43D","If the group transactions involve repayment arrangements that require one group entity to pay another group entity for the provision of the share-based payments to the suppliers of goods or services, has the entity that receives the goods or services accounted for the share-based payment transaction in accordance with paragraph 43B of IFRS 2 regardless of intragroup repayment arrangements?"]
["2G-Y",null,null,null,null,null,null,null,null,null,"Share-based payment arrangements involving an entity’s own equity instruments"]
["2G-Y",null,null,null,null,"2GC4",2,"2G",null,"IFRS 2:B49","Has the entity accounted for share-based payment transactions in which it receives services as consideration for its own equity instruments as equity-settled?"]
["2G-Y","2GC4-G",null,null,null,null,null,null,null,null,"Note: This applies regardless of whether the entity chooses or is required to buy those equity instruments from another party to satisfy its obligations to its employees under the share-based payment arrangement. It also applies regardless of whether:"]
["2G-Y","2GC4-G",null,null,null,null,null,null,null,null,"a)   the employee’s rights to the entity’s equity instruments were granted by the entity itself or by its shareholder(s); or"]
["2G-Y","2GC4-G",null,null,null,null,null,null,null,null,"b)   the share-based payment arrangement was settled by the entity itself or by its shareholder(s)."]
["2G-Y",null,null,null,null,"2GC5",2,"2G",null,"IFRS 2:B50","If the shareholder has an obligation to settle the transaction with its investee’s employees and the investee is in the same group as the shareholder, has the shareholder measured its obligation in accordance with the requirements applicable to cash-settled share-based payment transactions in the shareholder’s separate financial statements and those applicable to equity-settled share-based payment transactions in the shareholder’s consolidated financial statements? "]
["2G-Y","2GC5-G",null,null,null,null,null,null,null,null,"Note: If the shareholder has an obligation to settle the transaction with its investee’s employees, it provides equity instruments of its investee rather than its own. "]
["2G-Y",null,null,null,null,null,null,null,null,null,"A parent grants rights to its equity instruments to the employees of its subsidiary "]
["2G-Y",null,null,null,null,null,2,"2G",null,"IFRS 2:B53","As the subsidiary does not have an obligation to provide its parent’s equity instruments to the subsidiary’s employees, has the subsidiary measured the services received from its employees in accordance with the requirements applicable to equity-settled share-based payment transactions, and recognised a corresponding increase in equity as a contribution from the parent?"]
["2G-Y",null,null,null,null,null,2,"2G",null,"IFRS 2:B54","As the parent has an obligation to settle the transaction with the subsidiary’s employees by providing the parent’s own equity instruments, has the parent measured its obligation in accordance with the requirements applicable to equity-settled share-based payment transactions?"]
["2G-Y",null,null,null,null,null,null,null,null,null,"A subsidiary grants rights to equity instruments of its parent to its employees"]
["2G-Y",null,null,null,null,"2GC6",2,"2G",null,"IFRS 2:B55","Has the subsidiary accounted for the transaction with its employees as cash-settled?"]
["2G-Y","2GC6-G",null,null,null,null,null,null,null,null,"Note: Because the subsidiary does not meet either of the conditions in paragraph 43B of IFRS 2, it shall account for the transaction as cash-settled. This requirement applies irrespective of how the subsidiary obtains the equity instruments to satisfy its obligations to its employees. "]
["2G-Y",null,null,null,null,null,null,null,null,null,"Share-based payment arrangements involving cash-settled payments to employees when the entity itself does not have any obligation to make the required payments"]
["2G-Y",null,null,null,null,null,2,"2G",null,"IFRS 2:B57","As the subsidiary does not have an obligation to settle the transaction with its employees, has the subsidiary accounted for the transaction with its employees as equity-settled, and recognise a corresponding increase in equity as a contribution from its parent. "]
["2G-Y",null,null,null,null,"2GC7",2,"2G",null,"IFRS 2:B57","Has the subsidiary remeasured the cost of the transaction subsequently for any changes resulting from non-market vesting conditions not being met in accordance with paragraphs 19–21 of IFRS 2?"]
["2G-Y","2GC7-G",null,null,null,null,null,null,null,null,"Note: This differs from the measurement of the transaction as cash-settled in the consolidated financial statements of the group. "]
["2G-Y",null,null,null,null,null,2,"2G",null,"IFRS 2:B58","As the parent has an obligation to settle the transaction with the employees, and the consideration is cash, has the parent (and the consolidated group) measured its obligation in accordance with the requirements applicable to cash-settled share-based payment transactions in paragraph 43C of IFRS 2?"]
["2G-Y",null,null,null,null,null,null,null,null,null,"Transfer of employees between group entities"]
["2G-Y",null,null,null,null,null,null,"2G",null,"IFRS 2:B59","If the subsidiaries have no obligation to settle the share-based payment transaction with their employees, have the subsidiaries:"]
["2G-Y",null,null,null,null,null,null,null,null,null,"a)      accounted for it as an equity-settled transaction; and"]
["2G-Y",null,null,null,null,null,null,null,null,null,"b)      measured the services received from the employee by reference to the fair value of the equity instruments at the date the rights to those equity instruments were originally granted by the parent as defined in Appendix A of IFRS 2, and the proportion of the vesting period the employee served with each subsidiary?"]
["2G-Y",null,null,null,null,null,null,"2G",null,"IFRS 2:B60","If the subsidiaries have an obligation to settle the transaction with its employees in its parent’s equity instruments, have the subsidiaries:"]
["2G-Y",null,null,null,null,null,null,null,null,null,"a)      accounted for the transaction as cash-settled; and"]
["2G-Y",null,null,null,null,null,null,null,null,null,"b)      measured the services received on the basis of grant date fair value of the equity instruments for the proportion of the vesting period the employee served with each subsidiary; and"]
["2G-Y",null,null,null,null,null,null,null,null,null,"c)       recognised any change in the fair value of the equity instruments during the employee’s service period with each subsidiary?"]
["2G-Y",null,null,null,null,"2GC8",2,"2G",null,"IFRS 2:B61","If an employee, after transferring between group entities, fail to satisfy a vesting condition other than a market condition, has each subsidiary adjusted the amount previously recognised in respect of the services received from the employee in accordance with the principles in paragraph 19 of IFRS 2?"]
["2G-Y","2GC8-G",null,null,null,null,null,null,null,null,"Note: For example, the employee leaves the group before completing the service period. In this case, because the vesting condition is service to the group, each subsidiary shall adjust the amount previously recognised in respect of the services received from the employee in accordance with the principles in paragraph 19 of IFRS 2.  Hence, if the rights to the equity instruments granted by the parent do not vest because of an employee’s failure to meet a vesting condition other than a market condition, no amount is recognised on a cumulative basis for the services received from that employee in the financial statements of any group entity."]
[null,null,null,null,null,null,null,null,null,null,"Withholding for tax purposes"]
[null,null,null,null,null,"2H",1,"2H","2H","IFRS 2:33E ","Is the entity obliged by tax laws or regulations to withhold an amount for an employee’s tax obligation associated with a share-based payment and transfer that amount to the tax authority on the employee’s behalf?"]
["2H-G",null,null,null,null,null,null,null,null,"IFRS 2: 59A (c)","Note: Amendments to IFRS 2 Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2), issued in June 2016, added paragraphs 33E–33H.  These paragraphs apply to share-based payment transactions that are unvested (or vested but unexercised), at the date that an entity first applies the amendments and to share-based payment transactions with a grant date on or after the date that an entity first applies the amendments. For unvested (or vested but unexercised) share-based payment transactions (or components thereof) that were previously classified as cash-settled share-based payments but now are classified as equity-settled in accordance with the amendments, an entity shall reclassify the carrying value of the share-based payment liability to equity at the date that it first applies the amendments.  The amendments are applicable for annual periods beginning on or after 1 January 2018.  Prior periods shall not be restated.   Nothwithstanding the requirement to apply the amendments as described, the amendments may be applies retrospectively if and only if it is possible to do so without hindsight.  If an entity elects retrospective application it must do so for all of the amendments made in Amendments to IFRS 2 Classification and Measurement of Share-based Payment Transactions"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["2H-Y",null,null,null,null,"2HC1",2,"2H",null,"IFRS 2:33F ","Has the entity accounted for the awards as equity-settled share-based payment only if the terms of the share-based payment arrangement permit or require the entity to withhold the number of equity instruments equal to the monetary value of the employee’s tax obligation from the total number of equity instruments that otherwise would have been issued to the employee upon exercise (or vesting) of the share-based payment and the other terms of the awards are such that they would have been classified as equity-settled share-based payment in the absence of the net settlement feature?"]
["2H-Y","2HC1-G",null,null,null,null,null,null,null,"IFRS 2:33H ","Guidance: The exemption allowing treating the awards as equity-settled awards does not apply to (a) a share-based payment arrangement with a net settlement feature for which there is no obligation on the entity under tax laws or regulations to withhold an amount for an employee’s tax obligation associated with that share-based payment; or (b) any equity instruments that the entity withholds in excess of the employee’s tax obligation associated with the share-based payment (ie the entity withheld an amount of shares that exceeds the monetary value of the employee’s tax obligation). Such excess shares withheld shall be accounted for as a cash-settled share-based payment when this amount is paid in cash (or other assets) to the employee."]
["2H-Y",null,null,null,null,null,null,"2H",null,"IFRS 2:33G ","Has the entity accounted for the payment to the tax authority in respect of the employee’s tax obligation associated with the share-based payment as a deduction from equity for the shares withheld, except to the extent that the payment exceeds the fair value at the net settlement date of the equity instruments withheld? "]
[]
[null,null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS2P","index":8,"n_rows":99,"n_cols":12,"rows_kept":99,"cut":false,"hidden":false,"merged":[]}
["p/c",null,null,"parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,"IFRS 2","Share-based Payment",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IFRS 2, which prescribes the accounting for transactions in which the consideration paid by the entity for goods or services is linked, either directly or indirectly, to the entity’s equity securities or to equity instruments of another entity in the same group. The principal issues relate to the measurement of the share-based payment transaction and the subsequent expensing thereof.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,null,"The Implementation Guidance accompanying IFRS 2 provides an illustration of one way of satisfying the disclosure requirements of paragraphs 44 to 52 of IFRS 2. Note that the illustrative example is not exhaustive and, in particular, it does not illustrate the disclosure requirements in paragraphs 47(c), 48 and 49 of IFRS 2.",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\n",null,null,"No"]
["-G",null,null,null,null,null,null,null,"None",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n"]
["-G",null,null,null,null,null,null,"IFRS 2:63E","Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, amended the footnote to the definition of an equity instrument in Appendix A of IFRS 2 following the revision of the definition of a liability in the Conceptual Framework. An entity shall apply that amendment for annual periods beginning on or after 1 January 2020. "]
["-G",null,null,null,null,null,null,null,"Note: An entity can apply the amendments early if at the same time it also applies all other amendments made by Amendments to References to the Conceptual Framework in IFRS Standards. "]
["-G",null,null,null,null,null,null,null,"Note: The amendment is applied retrospectively, subject to the transitional provisions in paragraphs IFRS 2:53–59, in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. However, if an entity determines that retrospective application would be impracticable or would involve undue cost or effort, it shall apply the amendment to IFRS 2 by reference to paragraphs 23–28, 50–53 and 54F of IAS 8.\n"]
["-G",null,null,null,null,null,null,"IFRS 2:IG17 Example 11","Amendments to IAS 1 and IAS 8 Definition of Material, issued in October 2018, amended Example 11 of paragraph 17 of IFRS 2 Implementation Guidance following the revision of the definition of material in IAS 1 and IAS 8. An entity shall apply these amendments prospectively at the same time it applies the amendments to the definition of material in IAS 1 and IAS 8."]
[null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"DETAILED COMPLIANCE QUESTIONS"]
[null,null,null,"2A",1,"2A","2A",null,"Did the entity have any share-based payment arrangements in the scope of IFRS 2?","Yes"]
[null,null,null,null,null," ",null,null,"If yes :"]
["2A-Y",null,null,null,null," ",null,null,"The nature and extent of share-based payment arrangements that existed in the period"]
["2A-Y",null,null,"2AC1",2,"2A",null,"IFRS 2:44","The entity shall disclose information that enables users of the financial statements to understand the nature and extent of share-based payment arrangements that existed during the period."]
["2A-Y","2AC1-G",null,null,null,null,null,null,"Note: Paragraph 45 of IFRS 2, set out below, specifies the minimum disclosures required to satisfy this requirement."]
["2A-Y",null,null,null,null,"2A",null,null,"The entity shall disclose the following (at a minimum):"]
["2A-Y",null,null,"2AC2",2,null,null,"IFRS 2:45(a)","a)      a description of each type of share-based payment arrangement that existed at any time during the period, including the general terms and conditions of each arrangement;"]
["2A-Y","2AC2-G",null,null,null,null,null,null,"Notes:"]
["2A-Y","2AC2-G",null,null,null,null,null,"IFRS 2:45(a)","1)      The general terms and conditions of share-based payment arrangements will include items such as vesting requirements, the maximum term of the options granted, and the method of settlement (cash or equity or both)."]
["2A-Y","2AC2-G",null,null,null,null,null,"IFRS 2:45(a)","2)      An entity with substantially similar types of share-based payment arrangements may aggregate this information, unless separate disclosure of each arrangement is necessary to satisfy the principle in paragraph 44 of IFRS 2 (see above)."]
["2A-Y",null,null,"2A1",2,"2A-1",null,null,"Did the entity have any share options granted under a share-based payment transaction?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["2A-Y","2A1-Y",null,null,null,"2A-1",null,null,"The entity shall disclose the following (at a minimum):"]
["2A-Y","2A1-Y",null,null,null,null,null,"IFRS 2:45(b)","b)      the number and weighted average exercise prices of share options for each of the following groups of options:"]
["2A-Y","2A1-Y",null,null,null,null,null,null,"i)        outstanding at the beginning of the period;"]
["2A-Y","2A1-Y",null,null,null,null,null,null,"ii)       granted during the period;"]
["2A-Y","2A1-Y",null,null,null,null,null,null,"iii)      forfeited during the period;"]
["2A-Y","2A1-Y",null,null,null,null,null,null,"iv)      exercised during the period;"]
["2A-Y","2A1-Y",null,null,null,null,null,null,"v)       expired during the period;"]
["2A-Y","2A1-Y",null,null,null,null,null,null,"vi)      outstanding at the end of the period; and"]
["2A-Y","2A1-Y",null,null,null,null,null,null,"vii)     exercisable at the end of the period;"]
["2A-Y","2A1-Y",null,"2A1C1",3,"2A-1",null,"IFRS 2:45(c)","c)       for share options exercised during the period, the weighted average share price at the date of exercise; and"]
["2A-Y","2A1-Y","2A1C1-G",null,null,null,null,"IFRS 2:45(c)","Note: If options were exercised on a regular basis throughout the period, the entity may instead disclose the weighted average share price during the period."]
["2A-Y","2A1-Y",null,"2A1C2",3,"2A-1",null,"IFRS 2:45(d)","d)      for share options outstanding at the end of the period, the range of exercise prices and weighted average remaining contractual life."]
["2A-Y","2A1-Y","2A1C2-G",null,null,null,null,"IFRS 2:45(d)","Note: If the range of exercise prices is wide, the outstanding options shall be divided into ranges that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options."]
["2A-Y",null,null,null,null,null,null,null,"The basis for determination of the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period"]
["2A-Y",null,null,"2AC3",2,"2A",null,"IFRS 2:46","The entity shall disclose information that enables users of the financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period was determined."]
["2A-Y","2AC3-G",null,null,null,null,null,null,"Note: Paragraphs 47 to 49 of IFRS 2, set out below, specify the minimum disclosures required to satisfy this requirement."]
["2A-Y",null,null,"2A2",2,"2A-2",null,"IFRS 2:47(a)","Has the entity measured the fair value of goods or services received as consideration for equity instruments of the entity indirectly, by reference to the fair value of the equity instruments granted?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["2A-Y","2A2-Y",null,null,null,"2A-2",null,"IFRS 2:47(a)","Does the entity  disclose the following for share options granted during the period (at a minimum):"]
["2A-Y","2A2-Y",null,null,null,null,null,null,"a)      the weighted average fair value of those share options at the measurement date; and "]
["2A-Y","2A2-Y",null,null,null,null,null,null,"b)      information on how the fair value of the share options was measured, including:"]
["2A-Y","2A2-Y",null,null,null,null,null,null,"i)        the option pricing model used;"]
["2A-Y","2A2-Y",null,null,null,null,null,null,"ii)       the inputs to that model, including the weighted average share price, the exercise price, expected volatility, option life, expected dividends, the risk-free interest rate and any other inputs to the model, including the method used and the assumptions made to incorporate the effects of expected early exercise;"]
["2A-Y","2A2-Y",null,null,null,null,null,null,"iii)      how the expected volatility was determined, including an explanation of the extent to which expected volatility was based on historical volatility; and"]
["2A-Y","2A2-Y",null,null,null,null,null,null,"iv)      whether and how any other features of the option grant were incorporated into the measurement of fair value, such as a market condition."]
["2A-Y","2A2-Y",null,null,null,"2A-2",null,"IFRS 2:47(b)","Does the entity disclose the following for equity instruments other than share options granted during the period (at a minimum):"]
["2A-Y","2A2-Y",null,null,null,null,null,null,"a)      the number and weighted average fair value of those equity instruments, determined at the measurement date; and"]
["2A-Y","2A2-Y",null,null,null,null,null,null,"b)      information on how the fair value of the equity instruments was measured, including:"]
["2A-Y","2A2-Y",null,null,null,null,null,null,"i)        if fair value was not measured on the basis of an observable market price, how it was determined;"]
["2A-Y","2A2-Y",null,null,null,null,null,null,"ii)       whether and how expected dividends were incorporated into the measurement of fair value; and"]
["2A-Y","2A2-Y",null,null,null,null,null,null,"iii)      whether and how any other features of the equity instruments granted were incorporated into the measurement of fair value."]
["2A-Y","2A2-Y",null,"2A21",3,"2A-2-1",null,"IFRS 2:47(c)","Did the entity have any modifications during the period to share-based arrangements where the fair value of the goods or services received as consideration for equity instruments of the entity was measured by reference to the fair value of the equity instruments granted ?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["2A-Y","2A2-Y","2A21-Y",null,null,"2A-2-1",null,"IFRS 2:47(c)","Does the entity disclose the following:"]
["2A-Y","2A2-Y","2A21-Y",null,null,null,null,null,"a)      an explanation of those modifications;"]
["2A-Y","2A2-Y","2A21-Y",null,null,null,null,null,"b)      the incremental fair value granted (as a result of those modifications); and"]
["2A-Y","2A2-Y","2A21-Y",null,null,null,null,null,"c)       information on how the incremental fair value granted was measured, consistently with the requirements set out in paragraphs 47(a) and 47(b) of IFRS 2 (see above), where applicable."]
["2A-Y",null,null,"2A3",2,"2A-3",null,"IFRS 2:48","Has the entity  measured directly the fair value of goods or services received during the period?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["2A-Y","2A3-Y",null,null,null,"2A-3",null,"IFRS 2:48","The entity shall disclose how that fair value of the goods or services received was determined (e.g. whether fair value was measured at a market price for those goods and services)."]
["2A-Y",null,null,"2A4",2,"2A-4",null,"IFRS 2:49","Has the entity rebutted the presumption in paragraph 13 of IFRS 2 that the fair value of the goods or services received from parties other than employees can be measured reliably (and, consequently, has the entity measured the fair value of goods and services received from such parties by reference to the equity instruments granted)?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["2A-Y","2A4-Y",null,null,null,"2A-4",null,"IFRS 2:49","The entity shall disclose:"]
["2A-Y","2A4-Y",null,null,null,null,null,null,"a)      that fact; and"]
["2A-Y","2A4-Y",null,null,null,null,null,null,"b)      an explanation of why the presumption was rebutted."]
["2A-Y",null,null,null,null,null,null,null,"The effect of share-based payment transactions on the entity’s profit or loss for the period and on its financial position"]
["2A-Y",null,null,"2AC4",2,"2A",null,"IFRS 2:50","The entity shall disclose information that enables users of the financial statements to understand the effect of share-based payment transactions on the entity’s profit or loss for the period and on its financial position."]
["2A-Y","2AC4-G",null,null,null,null,null,null,"Note: Paragraph 51 of IFRS 2, set out below, specifies the minimum disclosures required to satisfy this requirement."]
["2A-Y",null,null,null,null,"2A",null,null,"The entity shall disclose the following (at a minimum):"]
["2A-Y",null,null,null,null,null,null,"IFRS 2:51(a)","a)      the total expense recognised for the period arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets (and hence were recognised as an expense);"]
["2A-Y",null,null,null,null,null,null,"IFRS 2:51(a)","b)      the portion of the total expense recognised for the period that arises from transactions accounted for as equity-settled share-based payment transactions;"]
["2A-Y",null,null,null,null,null,null,"IFRS 2:51(b)","c)       the total carrying amount at the end of the period for liabilities arising from share-based payment transactions; and"]
["2A-Y",null,null,null,null,null,null,"IFRS 2:51(b)","d)      the total intrinsic value at the end of the period of liabilities arising from share-based payment transactions for which the counterparty’s right to cash or other assets had vested by the end of the period (e.g. vested share appreciation rights)."]
["2A-Y",null,null,null,null,null,null,null,"Additional information"]
["2A-Y",null,null,"2AC5",2,"2A",null,"IFRS 2:52","If the detailed information specified for disclosure by IFRS 2 (as set out above) does not satisfy the principles in paragraphs 44, 46 and 50 of IFRS 2, the entity shall disclose such additional information as is necessary to satisfy those principles."]
["2A-Y","2AC5-G",null,null,null,null,null,"IFRS 2:52","For example, if an entity has classified any share-based payment transactions as equity-settled in accordance with paragraph 33F, the entity shall disclose an estimate of the amount that it expects to transfer to the tax authority to settle the employee’s tax obligation when it is necessary to inform users about the future cash flow effects associated with the share-based payment arrangement.                                                                                                                      This clarification was added by Amendments to IFRS 2 Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2), issued in June 2016.  It applies when the entity adopts the amendments in paragraph 33F."]
["2A-Y",null,null,null,null,null,null,null,"Transitional provisions"]
["2A-Y",null,null,null,null,"2A",null,"IFRS 2:56","For all grants of equity instruments to which IFRS 2 has not been applied (e.g. equity instruments granted on or before 7 November 2002), the entity shall nevertheless disclose the information required by paragraphs 44 and 45 of IFRS 2 (see above)."]
[]
[null,null,null,null,null,null,null,null,"*END*"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null," "]

{"sheet":"IFRS3A","index":9,"n_rows":437,"n_cols":13,"rows_kept":437,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,null,"IFRS 3","Business Combinations",null,null,"No"]
[null,null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IFRS 3, which was issued in January 2008. IFRS 3 prescribes the accounting treatment for business combinations. A business combination is a transaction or other event in which an acquirer obtains control of one or more businesses (e.g. through mergers, acquisitions or the acquisition of assets).",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,"IFRS 3 was amended in October 2018 as a result of the feedback received by the Board in its post-implementation review.\nThe amendments clarify the definition of a business, with the objective of assisting entities\nto determine whether a transaction should be accounted for as a business combination or\nas an asset acquisition. The amendments:",null,null,"Show"]
[null,null,null,null,null,null,null,null,null,"(a) clarify that to be considered a business, an acquired set of activities and assets must\ninclude, at a minimum, an input and a substantive process that together\nsignificantly contribute to the ability to create outputs;\n(b) remove the assessment of whether market participants are capable of replacing any\nmissing inputs or processes and continuing to produce outputs;\n(c) add guidance and illustrative examples to help entities assess whether a substantive\nprocess has been acquired;\n(d) narrow the definitions of a business and of outputs by focusing on goods and\nservices provided to customers and by removing the reference to an ability to reduce\ncosts; and\n(e) add an optional concentration test that permits a simplified assessment of whether\nan acquired set of activities and assets is not a business.",null,null,"Hide"]
[null,null,null,null,null,null,null,null,null,"Entities are required to apply the amendments to transactions for which the acquisition\ndate is on or after the beginning of the first annual reporting period beginning on or after\n1 January 2020. Earlier application is permitted.\n",null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"No"]
["-G",null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time"]
["-G",null,null,null,null,null,null,null,"IFRS 3:64M","IFRS 16, issued in January 2016, amended paragraphs 14, 17, B32 and B42, deleted paragraphs B28–B30 and their related heading and added paragraphs 28A–28B and their related heading. An entity shall apply those amendments for annual periods beginning on or after 1 January 2019."]
["-G",null,null,null,null,null,null,null,"IFRS 3:64O","Annual Improvements to IFRS Standards 2015–2017 Cycle, issued in December 2017, added paragraph 42A. An entity shall apply those amendments to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after 1 January 2019. "]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective:"]
["-G",null,null,null,null,null,null,null,"IFRS 3:64P","Definition of a Business, issued in October 2018, added paragraphs B7A–B7C, B8A and B12A–B12D, amended the definition of the term ‘business’ in Appendix A, amended paragraphs 3, B7–B9, B11 and B12 and deleted paragraph B10. An entity shall apply these amendments to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after 1 January 2020 and to asset acquisitions that occur on or after the beginning of that period. Earlier application of these amendments is permitted. If an entity applies these amendments for an earlier period, it shall disclose that fact."]
["-G",null,null,null,null,null,null,null,"IFRS 3:11","Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, amended the footnote in paragraph 11 of IFRS 3. The amendment clarifys that, for the purpose of applying IFRS 3, the definitions of an asset and a liability should be taken from the 2001 Framework for the Preparation and Presentation of Financial Statements rather than the Conceptual Framework for Financial Reporting issued in March 2018. An entity shall apply that amendment for annual periods beginning on or after 1 January 2020. "]
["-G",null,null,null,null,null,null,null,"IFRS 3:64N","IFRS 17, issued in May 2017, amended paragraphs 17, 20, 21, 35 and B63, and after paragraph 31 added a heading and paragraph 31A. An entity shall apply those amendments when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,null,"SCOPE NOTE"]
["-G",null,null,null,null,null,null,null,"IFRS 3:2","IFRS 3 does not apply to:"]
["-G",null,null,null,null,null,null,null,null,"a) the accounting for the formation of a joint arrangement; in the financial statements of the joint arrangement itself."]
["-G",null,null,null,null,null,null,null,null,"b) the acquisition of an asset or a group of assets that does not constitute a business. In such cases the acquirer shall identify and recognise the individual identifiable assets acquired (including those assets that meet the definition of, and recognition criteria for, intangible assets in IAS 38 Intangible Assets) and liabilities assumed. The cost of the group shall be allocated to the individual identifiable assets and liabilities on the basis of their relative fair values at the date of purchase. Such a transaction or event does not give rise to goodwill."]
["-G",null,null,null,null,null,null,null,"IFRS3:2A","c) a combination of entities or businesses under common control."]
["-G",null,null,null,null,null,null,null,null,"d) the acquisition by an investment entity, as defined in IFRS 10 Consolidated Financial Statements, of an investment in a subsidiary that is required to be measured at fair value through profit or loss."]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,"Scope"]
[null,null,null,null,null,null,null,null,null,"Identifying a business combination"]
[null,null,null,null,"3A",1,"3A","3A",null,"Has the entity entered into a business combination during the period?"]
["3A-G",null,null,null,null,null,null,null,"IFRS 3:3","Note: If the assets acquired are not a business, the reporting entity shall account for the transaction or other event as an asset acquisition."]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["3A-Y",null,null,null,"3AC1",2,"3A"," ","IFRS 3:3","Do all recognised business combinations result in control being obtained over one or more businesses?"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"Notes:"]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:Appendix A","Defined terms"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"A business is an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return in the form of dividends, lower costs or other economic benefits directly to investors or other owners, members or participants."]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"A business is an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing goods or services to customers, generating investment income (such as dividends or interest) or generating other income from ordinary activities."]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:64P","Definition of a Business, issued in October 2018, added paragraphs B7A–B7C, B8A and B12A–B12D, amended the definition of the term ‘business’ in Appendix A, amended paragraphs 3, B7–B9, B11 and B12 and deleted paragraph B10. An entity shall apply these amendments to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after 1 January 2020 and to asset acquisitions that occur on or after the beginning of that period. Earlier application of these amendments is permitted. If an entity applies these amendments for an earlier period, it shall disclose that fact."]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"Identifying a business combination "]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B5","1) A business combination is defined as a transaction or other event in which an acquirer obtains control of one or more businesses. An acquirer might obtain control of an acquiree in a variety of ways, for example:"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"a) by transferring cash, cash equivalents or other assets (including net assets that constitute a business);"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"b) by incurring liabilities;"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"c) by issuing equity interests;"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"d) by providing more than one type of consideration; or"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"e) without transferring consideration, including by contract alone (see paragraph 43 of IFRS 3 )."]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B6","2) A business combination may be structured in a variety of ways for legal, taxation or other reasons, which include but are not limited to:"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"a) one or more businesses become subsidiaries of an acquirer or the net assets of one or more businesses are legally merged into the acquirer;"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"b) one combining entity transfers its net assets, or its owners transfer their equity interests, to another combining entity or its owners;"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"c) all of the combining entities transfer their net assets, or the owners of those entities transfer their equity interests, to a newly formed entity (sometimes referred to as a roll-up or put-together transaction); or"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"d) a group of former owners of one of the combining entities obtains control of the combined entity."]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"Definition of a business "]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B7","3) A business consists of inputs and processes applied to those inputs that have the ability to create outputs. Although businesses usually have outputs, outputs are not required for an integrated set to qualify as a business. The three elements of a business are defined as follows:"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"a) Input: Any economic resource that creates, or has the ability to create, outputs when one or more processes are applied to it. Examples include non-current assets (including intangible assets or rights to use non-current assets), intellectual property, the ability to obtain access to necessary materials or rights and employees."]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"b) Process: Any system, standard, protocol, convention or rule that when applied to an input or inputs, creates or has the ability to create outputs. Examples include strategic management processes, operational processes and resource management processes. These processes typically are documented, but an organised workforce having the necessary skills and experience following rules and conventions may provide the necessary processes that are capable of being applied to inputs to create outputs. (Accounting, billing, payroll and other administrative systems typically are not processes used to create outputs.)"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"c) Output: The result of inputs and processes applied to those inputs that provide or have the ability to provide a return in the form of dividends, lower costs or other economic benefits directly to investors or other owners, members or participants."]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B8","4) To be capable of being conducted and managed for the purposes defined, an integrated set of activities and assets requires two essential elements – inputs and processes applied to those inputs, which together are or will be used to create outputs. However, a business need not include all of the inputs or processes that the seller used in operating that business if market participants are capable of acquiring the business and continuing to produce outputs, for example, by integrating the business with their own inputs and processes."]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B9","5) The nature of the elements of a business varies by industry and by the structure of an entity's operations (activities), including the entity's stage of development. Established businesses often have many different types of inputs, processes and outputs, whereas new businesses often have few inputs and processes and sometimes only a single output (product). Nearly all businesses have liabilities, but a business need not have liabilities."]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B10","6) An integrated set of activities and assets in the development stage might not have outputs. If not, the acquirer should consider other factors to determine whether the set is a business. Those factors include, but are not limited to, whether the set:"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"a) has begun planned principal activities;"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"b) has employees, intellectual property and other inputs and processes that could be applied to those inputs;"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"c) is pursuing a plan to produce outputs; and"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"d) will be able to obtain access to customers that will purchase the outputs."]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"Not all of those factors need to be present for a particular integrated set of activities and assets in the development stage to qualify as a business."]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B11","7) Determining whether a particular set of assets and activities is a business should be based on whether the integrated set is capable of being conducted and managed as a business by a market participant. Thus, in evaluating whether a particular set is a business, it is not relevant whether a seller operated the set as a business or whether the acquirer intends to operate the set as a business."]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"Definition of a business "]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B7","A business consists of inputs and processes applied to those inputs that have the ability to contribute to the creation of outputs. The three elements of a business are defined as follows (see paragraphs B8–B12D for guidance on the elements of a business):"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"a) Input: Any economic resource that creates outputs, or has the ability to contribute to the creation of outputs, when one or more processes are applied to it. Examples include non-current assets (including intangible assets or rights to use non-current assets), intellectual property, the ability to obtain access to necessary materials or rights and employees."]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"b) Process: Any system, standard, protocol, convention or rule that, when applied to an input or inputs, creates outputs or has the ability to create contribute to the creation of outputs. Examples include strategic management processes, operational processes and resource management processes. These processes typically are documented, but the intellectual capacity of an organised workforce having the necessary skills and experience following rules and conventions may provide the necessary processes that are capable of being applied to inputs to create outputs. (Accounting, billing, payroll and other administrative systems typically are not processes used to create outputs.)"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"c) Output: The result of inputs and processes applied to those inputs that provide goods or services to customers, generate investment income (such as dividends or interest) or generate other income from ordinary activities."]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"Optional test to identify concentration of fair value"]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B7A","IFRS 3:B7B sets out an optional test (the concentration test) to permit a simplified assessment of whether an acquired set of activities and assets is not a business. An entity may elect to apply, or not apply, the test. An entity may make such an election separately for each transaction or other event. The concentration test has the following consequences: "]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"a) if the concentration test is met, the set of activities and assets is determined not to be a business and no further assessment is needed; or"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"b) if the concentration test is not met, or if the entity elects not to apply the test, the entity shall then perform the assessment set out in paragraphs B8–B12D."]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B7B","The concentration test is met if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. For the concentration test: "]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"a) gross assets acquired shall exclude cash and cash equivalents, deferred tax assets, and goodwill resulting from the effects of deferred tax liabilities;"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"b) the fair value of the gross assets acquired shall include any consideration transferred (plus the fair value of any non-controlling interest and the fair value of any previously held interest) in excess of the fair value of net identifiable assets acquired. The fair value of the gross assets acquired may normally be determined as the total obtained by adding the fair value of the consideration transferred (plus the fair value of any non-controlling interest and the fair value of any previously held interest) to the fair value of the liabilities assumed (other than deferred tax liabilities), and then excluding the items identified in subparagraph (a). However, if the fair value of the gross assets acquired is more than that total, a more precise calculation may sometimes be needed;"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"c) a single identifiable asset shall include any asset or group of assets that would be recognised and measured as a single identifiable asset in a business combination; "]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"d) if a tangible asset is attached to, and cannot be physically removed and used separately from, another tangible asset (or from an underlying asset subject to a lease, as defined in IFRS 16 Leases), without incurring significant cost, or significant diminution in utility or fair value to either asset (for example, land and buildings), those assets shall be considered a single identifiable asset; "]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"e) when assessing whether assets are similar, an entity shall consider the nature of each single identifiable asset and the risks associated with managing and creating outputs from the assets (that is, the risk characteristics); and"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"f) the following shall not be considered similar assets: \n"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"i)    a tangible asset and an intangible asset;\n\nii)   tangible assets in different classes (for example, inventory, manufacturing equipment and automobiles) unless they are considered a single identifiable asset in accordance with the criterion in subparagraph (d);\n\niii)  identifiable intangible assets in different classes (for example, brand names, licences and intangible assets under development); \n\niv)  a financial asset and a non-financial asset;\n\nv)   financial assets in different classes (for example, accounts receivable and investments in equity instruments); and\n\nvi)  identifiable assets that are within the same class of asset but have significantly different risk characteristics."]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B7C","The requirements in IFRS 3:B7B do not modify the guidance on similar assets in IAS 38 Intangible Assets; nor do they modify the meaning of the term ‘class’ in IAS 16 Property, Plant and Equipment, IAS 38 and IFRS 7 Financial Instruments: Disclosures."]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"Elements of business"]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B8","Although businesses usually have outputs, outputs are not required for an integrated set of activities and assets to qualify as a business. To be capable of being conducted and managed for the purpose identified in the definition of a business, an integrated set of activities and assets requires two essential elements—inputs and processes applied to those inputs. A business need not include all of the inputs or processes that the seller used in operating that business. However, to be considered a business, an integrated set of activities and assets must include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create output. Paragraphs B12–B12D specify how to assess whether a process is substantive."]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B8A","If an acquired set of activities and assets has outputs, continuation of revenue does not on its own indicate that both an input and a substantive process have been acquired."]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B9","The nature of the elements of a business varies by industry and by the structure of an entity’s operations (activities), including the entity’s stage of development. Established businesses often have many different types of inputs, processes and outputs, whereas new businesses often have few inputs and processes and sometimes only a single output (product). Nearly all businesses also have liabilities, but a business need not have liabilities. Furthermore, an acquired set of activities and assets that is not a business might have liabilities."]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B10","[Deleted]"]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B11","Determining whether a particular set of activities and assets is a business shall be based on whether the integrated set is capable of being conducted and managed as a business by a market participant. Thus, in evaluating whether a particular set is a business, it is not relevant whether a seller operated the set as a business or whether the acquirer intends to operate the set as a business."]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"Assessing whether an acquired process is substantive"]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B12","Paragraphs B12A–B12D explain how to assess whether an acquired process is substantive if the acquired set of activities and assets does not have outputs (paragraph B12B) and if it does have outputs (paragraph B12C)."]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B12A","An example of an acquired set of activities and assets that does not have outputs at the acquisition date is an early-stage entity that has not started generating revenue. Moreover, if an acquired set of activities and assets was generating revenue at the acquisition date, it is considered to have outputs at that date, even if subsequently it will no longer generate revenue from external customers, for example because it will be integrated by the acquirer."]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B12B","Acquired set of activities and assets does not have outputs"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"If a set of activities and assets does not have outputs at the acquisition date, an acquired process (or group of processes) shall be considered substantive only if: "]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"a) it is critical to the ability to develop or convert an acquired input or inputs into outputs; and "]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"b) the inputs acquired include both an organised workforce that has the necessary skills, knowledge, or experience to perform that process (or group of processes) and other inputs that the organised workforce could develop or convert into outputs. Those other inputs could include:"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"i)    intellectual property that could be used to develop a good or service;\n\nii)   other economic resources that could be developed to create outputs; or\n\niii)  rights to obtain access to necessary materials or rights that enable the creation of future outputs. \n"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"Examples of the inputs mentioned in subparagraphs (b)(i)–(iii) include technology, in-process research and development projects, real estate and mineral interests."]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B12C","Acquired set of activities and assets has outputs"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"If a set of activities and assets has outputs at the acquisition date, an acquired process (or group of processes) shall be considered substantive if, when applied to an acquired input or inputs, it: "]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"a) is critical to the ability to continue producing outputs, and the inputs acquired include an organised workforce with the necessary skills, knowledge, or experience to perform that process (or group of processes); or"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"b) significantly contributes to the ability to continue producing outputs and:"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"i)   is considered unique or scarce; or\n\nii)  cannot be replaced without significant cost, effort, or delay in the ability to continue producing outputs."]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:B12D","The following additional discussion supports both paragraphs B12B and B12C:"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"a) an acquired contract is an input and not a substantive process. Nevertheless, an acquired contract, for example, a contract for outsourced property management or outsourced asset management, may give access to an organised workforce. An entity shall assess whether an organised workforce accessed through such a contract performs a substantive process that the entity controls, and thus has acquired. Factors to be considered in making that assessment include the duration of the contract and its renewal terms; "]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"b) difficulties in replacing an acquired organised workforce may indicate that the acquired organised workforce performs a process that is critical to the ability to create outputs; and"]
["3A-Y","3AC1-G",null,null,null,null,null,null,null,"c) a process (or group of processes) is not critical if, for example, it is ancillary or minor within the context of all the processes required to create outputs."]
["3A-Y","3AC1-G",null,null,null,null,null,null,"IFRS 3:64P","Definition of a Business, issued in October 2018, added paragraphs B7A–B7C, B8A and B12A–B12D, amended the definition of the term ‘business’ in Appendix A, amended paragraphs 3, B7–B9, B11 and B12 and deleted paragraph B10. An entity shall apply these amendments to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after 1 January 2020 and to asset acquisitions that occur on or after the beginning of that period. Earlier application of these amendments is permitted. If an entity applies these amendments for an earlier period, it shall disclose that fact."]
["3A-Y",null,null,null,null,null,null,null,null,"The acquisition method"]
["3A-Y",null,null,null,"3AC2",2,"3A"," ","IFRS 3:4","Has each business combination within the scope of IFRS 3 been accounted for by applying the acquisition method?"]
["3A-Y","3AC2-G",null,null,null,null,null,null,null,"Note: Applying the acquisition method requires:"]
["3A-Y","3AC2-G",null,null,null,null,null,null,null,"a) identifying the acquirer;"]
["3A-Y","3AC2-G",null,null,null,null,null,null,null,"b) determining the acquisition date;"]
["3A-Y","3AC2-G",null,null,null,null,null,null,null,"c) recognising and measuring the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree; and"]
["3A-Y","3AC2-G",null,null,null,null,null,null,null,"d) recognising and measuring goodwill or a gain from a bargain purchase."]
["3A-Y",null,null,null,null,null,null,null,null,"Application of the acquisition method"]
["3A-Y",null,null,null,null,null,null,null,null,"Identifying the acquirer"]
["3A-Y",null,null,null,"3AC3",2,"3A"," ","IFRS 3:6","Has an acquirer been identified in all business combinations?"]
["3A-Y","3AC3-G",null,null,null,null,null,null,null,"Notes:"]
["3A-Y","3AC3-G",null,null,null,null,null,null,"IFRS 3:7","1) The guidance in IFRS 10 Consolidated Financial Statements shall be used to identify the acquirer—the entity that obtains control of another entity, i.e. the acquiree."]
["3A-Y","3AC3-G",null,null,null,null,null,null,"IFRS 3:B14","2) In a business combination effected primarily by transferring cash or other assets or by incurring liabilities, the acquirer is usually the entity that transfers the cash or other assets or incurs the liabilities."]
["3A-Y","3AC3-G",null,null,null,null,null,null,"IFRS 3:B15","3) In a business combination effected primarily by exchanging equity interests, the acquirer is usually the entity that issues its equity interests. However, in some business combinations, commonly called 'reverse acquisitions', the issuing entity is the acquiree. Paragraphs B19–B27 provide guidance on accounting for reverse acquisitions. Other pertinent facts and circumstances shall also be considered in identifying the acquirer in a business combination effected by exchanging equity interests, including:"]
["3A-Y","3AC3-G",null,null,null,null,null,null,null,"a) the relative voting rights in the combined entity after the business combination -The acquirer is usually the combining entity whose owners as a group retain or receive the largest portion of the voting rights in the combined entity. In determining which group of owners retains or receives the largest portion of the voting rights, an entity shall consider the existence of any unusual or special voting arrangements and options, warrants or convertible securities."]
["3A-Y","3AC3-G",null,null,null,null,null,null,null,"b) the existence of a large minority voting interest in the combined entity if no other owner or organised group of owners has a significant voting interest – The acquirer is usually the combining entity whose single owner or organised group of owners holds the largest minority voting interest in the combined entity."]
["3A-Y","3AC3-G",null,null,null,null,null,null,null,"c) the composition of the governing body of the combined entity – The acquirer is usually the combining entity whose owners have the ability to elect or appoint or to remove a majority of the members of the governing body of the combined entity."]
["3A-Y","3AC3-G",null,null,null,null,null,null,null,"d) the composition of the senior management of the combined entity – The acquirer is usually the combining entity whose (former) management dominates the management of the combined entity."]
["3A-Y","3AC3-G",null,null,null,null,null,null,null,"e) the terms of the exchange of equity interests – The acquirer is usually the combining entity that pays a premium over the pre-combination fair value of the equity interests of the other combining entity or entities."]
["3A-Y","3AC3-G",null,null,null,null,null,null,"IFRS 3:B16","4) The acquirer is usually the combining entity whose relative size (measured in, for example, assets, revenues or profit) is significantly greater than that of the other combining entity or entities."]
["3A-Y","3AC3-G",null,null,null,null,null,null,"IFRS 3:B17","5) In a business combination involving more than two entities, determining the acquirer shall include a consideration of, among other things, which of the combining entities initiated the combination, as well as the relative size of the combining entities."]
["3A-Y","3AC3-G",null,null,null,null,null,null,"IFRS 3:B18","6) A new entity formed to effect a business combination is not necessarily the acquirer. If a new entity is formed to issue equity interests to effect a business combination, one of the combining entities that existed before the business combination shall be identified as the acquirer by applying the guidance in paragraphs B13–B17. In contrast, a new entity that transfers cash or other assets or incurs liabilities as consideration may be the acquirer."]
["3A-Y",null,null,null,null,null,null,null,null,"Determining the acquisition date"]
["3A-Y",null,null,null,"3AC4",2,"3A"," ","IFRS 3:8","Is the acquisition date determined, as the date on which the entity obtained control of the acquiree?"]
["3A-Y","3AC4-G",null,null,null,null,null,null,"IFRS 3:9","Note: The date on which the acquirer obtains control of the acquiree is generally the date on which the acquirer legally transfers the consideration, acquires the assets and assumes the liabilities of the acquiree - the closing date. However, the acquirer might obtain control on a date that is either earlier or later than the closing date. For example, the acquisition date precedes the closing date if a written agreement provides that the acquirer obtains control of the acquiree on a date before the closing date. An acquirer shall consider all pertinent facts and circumstances in identifying the acquisition date."]
["3A-Y",null,null,null,null,null,null,null,null,"Recognising and measuring the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree"]
["3A-Y",null,null,null,null,null,null,null,null,"Recognition principle"]
["3A-Y",null,null,null,null,null,"3A",null,"IFRS 3:10","Has the entity as of the acquisition date recognised, separately from goodwill, the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree?"]
["3A-Y",null,null,null,null,null,null,null,null,"Recognition conditions"]
["3A-Y",null,null,null,"3AC22",2,"3A",null,"IFRS 3:11","Do the identifiable assets acquired and liabilities assumed meet the definitions of assets and liabilities in the Conceptual Framework for Financial Reporting at the acquisition date?"]
["3A-Y","3AC22-G",null,null,null,null,null,null,null,"Note: When applying IFRS 3:11, acquirers are required to apply the definitions of an asset and a liability and supporting guidance in the IASC’s Framework for the Preparation and Presentation of Financial Statements adopted by the Board in 2001 rather than the Conceptual Framework for Financial Reporting issued in March 2018. "]
["3A-Y","3AC22-G",null,null,null,null,null,null,"IFRS 3:11","Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, amended the footnote in paragraph 11 of IFRS 3. An entity shall apply that amendment for annual periods beginning on or after 1 January 2020. "]
["3A-Y",null,null,null,null,null,"3A",null,"IFRS 3:12","Are the identifiable assets acquired and liabilities assumed part of what the acquirer and the acquiree (or its former owners) exchanged in the business combination transaction and not the result of separate transactions?"]
["3A-Y",null,null,null,null,null,null,null,null,"Intangible assets"]
["3A-Y",null,null,null,"3AC5",2,"3A",null,"IFRS 3:B31","Has the acquirer recognised, separately from goodwill, the identifiable intangible assets acquired in a business combination, i.e. intangible assets that meet either the separability criterion or the contractual-legal criterion?"]
["3A-Y","3AC5-G",null,null,null,null,null,null,"IFRS 3:B32","Notes:"]
["3A-Y","3AC5-G",null,null,null,null,null,null,null,"1) An intangible asset that meets the contractual-legal criterion is identifiable even if the asset is not transferable or separable from the acquiree or from other rights and obligations. For example:"]
["3A-Y","3AC5-G",null,null,null,null,null,null,null,"a) [Deleted]"]
["3A-Y","3AC5-G",null,null,null,null,null,null,null,"b) an acquiree owns and operates a nuclear power plant. The licence to operate that power plant is an intangible asset that meets the contractual-legal criterion for recognition separately from goodwill, even if the acquirer cannot sell or transfer it separately from the acquired power plant. An acquirer may recognise the fair value of the operating licence and the fair value of the power plant as a single asset for financial reporting purposes if the useful lives of those assets are similar."]
["3A-Y","3AC5-G",null,null,null,null,null,null,null,"c) an acquiree owns a technology patent. It has licensed that patent to others for their exclusive use outside the domestic market, receiving a specified percentage of future foreign revenue in exchange. Both the technology patent and the related licence agreement meet the contractual-legal criterion for recognition separately from goodwill even if selling or exchanging the patent and the related licence agreement separately from one another would not be practical."]
["3A-Y","3AC5-G",null,null,null,null,null,null,"IFRS 3:B33","2) The separability criterion means that an acquired intangible asset is capable of being separated or divided from the acquiree and sold, transferred, licensed, rented or exchanged, either individually or together with a related contract, identifiable asset or liability. An intangible asset that the acquirer would be able to sell, license or otherwise exchange for something else of value meets the separability criterion even if the acquirer does not intend to sell, license or otherwise exchange it. An acquired intangible asset meets the separability criterion if there is evidence of exchange transactions for that type of asset or an asset of a similar type, even if those transactions are infrequent and regardless of whether the acquirer is involved in them."]
["3A-Y","3AC5-G",null,null,null,null,null,null,null,"For example, customer and subscriber lists are frequently licensed and thus meet the separability criterion. Even if an acquiree believes its customer lists have characteristics different from other customer lists, the fact that customer lists are frequently licensed generally means that the acquired customer list meets the separability criterion. However, a customer list acquired in a business combination would not meet the separability criterion if the terms of confidentiality or other agreements prohibit an entity from selling, leasing or otherwise exchanging information about its customers."]
["3A-Y","3AC5-G",null,null,null,null,null,null,"IFRS 3:B34","3) An intangible asset that is not individually separable from the acquiree or combined entity meets the separability criterion if it is separable in combination with a related contract, identifiable asset or liability. For example:"]
["3A-Y","3AC5-G",null,null,null,null,null,null,null,"a) market participants exchange deposit liabilities and related depositor relationship intangible assets in observable exchange transactions. Therefore, the acquirer should recognise the depositor relationship intangible asset separately from goodwill."]
["3A-Y","3AC5-G",null,null,null,null,null,null,null,"b) an acquiree owns a registered trademark and documented but unpatented technical expertise used to manufacture the trademarked product. To transfer ownership of a trademark, the owner is also required to transfer everything else necessary for the new owner to produce a product or service indistinguishable from that produced by the former owner. Because the unpatented technical expertise must be separated from the acquiree or combined entity and sold if the related trademark is sold, it meets the separability criterion."]
["3A-Y",null,null,null,null,null,null,null,null,"Reacquired rights"]
["3A-Y",null,null,null,"3A2",2,"3A-2",null,"IFRS 3:B35","Did the acquirer as part of a business combination, reacquire a right that it had previously granted to the acquiree to use one or more of the acquirer's recognised or unrecognised assets?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["3A-Y","3A2-Y",null,null,"3A2C1",3,"3A-2"," ","IFRS 3:B35","Has this reacquired right been recognised as an identifiable intangible asset separately from goodwill?"]
["3A-Y","3A2-Y","3A2C1-G",null,null,null,null,null,"IFRS 3:B35","Note: Examples of such rights include a right to use the acquirer's trade name under a franchise agreement or a right to use the acquirer's technology under a technology licensing agreement."]
["3A-Y","3A2-Y",null,null,null,null,"3A-2",null,"IFRS 3:B36","If the terms of the contract giving rise to a reacquired right are favourable or unfavourable relative to the terms of current market transactions for the same or similar items, has the acquirer recognised a settlement gain or loss?"]
["3A-Y",null,null,null,null,null,null,null,null,"Assembled workforce and other items that are not identifiable"]
["3A-Y",null,null,null,"3AC6",2,"3A",null,"IFRS 3:B37","Has the acquirer subsumed any value attributed to the assembled workforce into goodwill?"]
["3A-Y","3AC6-G",null,null,null,null,null,null,"IFRS 3:B37","Note: For example, an acquirer may attribute value to the existence of an assembled workforce, which is an existing collection of employees that permits the acquirer to continue to operate an acquired business from the acquisition date. An assembled workforce does not represent the intellectual capital of the skilled workforce - the (often specialised) knowledge and experience that employees of an acquiree bring to their jobs."]
["3A-Y",null,null,null,"3AC7",2,"3A"," ","IFRS 3:B38","Has the acquirer assessed the facts and circumstances surrounding events occurring shortly after the acquisition to determine whether a separately recognisable intangible asset existed at the acquisition date?"]
["3A-Y","3AC7-G",null,null,null,null,null,null,"IFRS 3:B38","Note: The acquirer also subsumes into goodwill any value attributed to items that do not qualify as assets at the acquisition date."]
["3A-Y","3AC7-G",null,null,null,null,null,null,null,"For example, the acquirer might attribute value to potential contracts the acquiree is negotiating with prospective new customers at the acquisition date. Because those potential contracts are not themselves assets at the acquisition date, the acquirer does not recognise them separately from goodwill. The acquirer should not subsequently reclassify the value of those contracts from goodwill for events that occur after the acquisition date."]
["3A-Y",null,null,null,"3AC8",2,"3A"," ","IFRS 3:B39","Has the acquirer, after initial recognition, accounted for intangible assets acquired in a business combination in accordance with the provisions of IAS 38 Intangible Assets?"]
["3A-Y","3AC8-G",null,null,null,null,null,null,"IFRS 3:B40","Note: The identifiability criteria determine whether an intangible asset is recognised separately from goodwill. However, the criteria neither provide guidance for measuring the fair value of an intangible asset nor restrict the assumptions used in measuring the fair value of an intangible asset. For example, the acquirer would take into account the assumptions that market participants would use when pricing the intangible asset, such as expectations of future contract renewals, in measuring fair value. It is not necessary for the renewals themselves to meet the identifiability criteria. Paragraphs 36 and 37 of IAS 38 provide guidance for determining whether intangible assets should be combined into a single unit of account with other intangible or tangible assets."]
["3A-Y",null,null,null,null,null,null,null,null,"Classifying or designating identifiable assets acquired and liabilities assumed in a business combination"]
["3A-Y",null,null,null,"3AC9",2,"3A"," ","IFRS 3:15","Has the entity, at the acquisition date, classified or designated the identifiable assets acquired and liabilities assumed on the basis of the contractual terms, economic conditions, its operating or accounting policies and other pertinent conditions as they exist at the acquisition date?"]
["3A-Y","3AC9-G",null,null,null,null,null,null,"IFRS 3:16","Notes: \n\nIn some situations, IFRSs provide for different accounting depending on how an entity classifies or designates a particular asset or liability. Examples of classifications or designations that the acquirer shall make on the basis of the pertinent conditions as they exist at the acquisition date include but are not limited to:"]
["3A-Y","3AC9-G",null,null,null,null,null,null,null,"a) classification of particular financial assets and liabilities as measured at fair value through profit or loss or at amortised cost, or as a financial asset measured at fair value through other comprehensive income in accordance with IFRS 9 Financial Instruments;"]
["3A-Y","3AC9-G",null,null,null,null,null,null,null,"b) designation of a derivative instrument as a hedging instrument in accordance with IFRS 9; and"]
["3A-Y","3AC9-G",null,null,null,null,null,null,null,"c) assessment of whether an embedded derivative should be separated from a host contract in accordance with IFRS 9 (which is a matter of ‘classification’ as this IFRS uses that term)."]
["3A-Y","3AC9-G",null,null,null,null,null,null,"IFRS 3:17","2) This IFRS provides two exceptions to the principle in paragraph 15:"]
["3A-Y","3AC9-G",null,null,null,null,null,null,null,"a) classification of a lease contract in which the acquiree is the lessor as either an operating lease or a finance lease in accordance with IFRS 16 Leases; and"]
["3A-Y","3AC9-G",null,null,null,null,null,null,null,"b) classification of a contract as an insurance contract in accordance with IFRS 4 Insurance Contracts."]
["3A-Y","3AC9-G",null,null,null,null,null,null,null,"b) [deleted]"]
["3A-Y","3AC9-G",null,null,null,null,null,null,"IFRS 3:64N","IFRS 17, issued in May 2017, amended paragraphs 17, 20, 21, 35 and B63, and after paragraph 31 added a heading and paragraph 31A. An entity shall apply those amendments when it applies IFRS 17."]
["3A-Y","3AC9-G",null,null,null,null,null,null,null,"The acquirer shall classify those contracts on the basis of the contractual terms and other factors at the inception of the contract (or, if the terms of the contract have been modified in a manner that would change its classification, at the date of that modification, which might be the acquisition date)."]
["3A-Y",null,null,null,null,null,null,null,null,"Measurement principle"]
["3A-Y",null,null,null,null,null,"3A"," ","IFRS 3:18","Has the acquirer measured the identifiable assets acquired and the liabilities assumed at their acquisition-date fair values?"]
["3A-Y",null,null,null,null,null,"3A"," ","IFRS 3:19","Has the acquirer, for each business combination, measured, at the acquisition date, components of non-controlling interests in the acquiree that are present ownership interests and entitle their holders to a proportionate share of the entity’s net assets in the event of liquidation at either:"]
["3A-Y",null,null,null,null,null,null," ",null,"a) fair value; or"]
["3A-Y",null,null,null,null,null,null,null,null,"b) the present ownership instruments’ proportionate share in the recognised amounts of the acquiree's identifiable net assets?"]
["3A-Y",null,null,null,null,null,"3A"," ","IFRS 3:19","Has the acquirer measured all other components of non-controlling interests at their acquisition date fair values, unless another measurement basis is required by IFRSs?"]
["3A-Y",null,null,null,null,null,null,null,null,"Assets with uncertain cash flows (valuation allowances)"]
["3A-Y",null,null,null,"3AC10",2,"3A"," ","IFRS 3:B41","Has the acquirer not recognised a separate valuation allowance as of the acquisition date for assets acquired in a business combination that are measured at their acquisition-date fair values because the effects of uncertainty about future cash flows are included in the fair value measure?"]
["3A-Y","3AC10-G",null,null,null,null,null,null,"IFRS 3:B41","Note: For example, because this IFRS requires the acquirer to measure acquired receivables, including loans, at their acquisition-date fair values, the acquirer does not recognise a separate valuation allowance for the contractual cash flows that are deemed to be uncollectible at that date or a loss allowance for expected credit losses."]
["3A-Y",null,null,null,null,null,null,null,null,"Assets subject to operating leases in which the acquiree is lessor"]
["3A-Y",null,null,null,"3AC11",2,null,null,"IFRS 3:B42","Has the acquirer, in measuring the acquisition-date fair value of an asset such as a building or a patent that is subject to an operating lease in which the acquiree is the lessor, taken into account the terms of the lease i.e. not recognised a separate asset or liability if the terms of an operating lease are either favourable or unfavourable when compared with market terms?"]
["3A-Y",null,null,null,null,null,null,null,null,"Assets that the acquirer intends not to use or to use in a way that is different from the way other market participants would use them"]
["3A-Y",null,null,null,null,null,"3A"," ","IFRS 3:B43","Has the acquirer measured the fair value of the non-financial asset assuming its highest and best use by market participants in accordance with the appropriate valuation premise?"]
["3A-Y",null,null,null,null,null,null,null,null,"Non-controlling interest in an acquiree measured at fair value"]
["3A-Y",null,null,null,"3A3",2,"3A-3",null,"IFRS 3:19","Has the acquirer chosen to measure any non-controlling interest in the acquiree at fair value or at the non-controlling interest’s proportionate share of the acquiree’s identifiable net assets at the acquisition date?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["3A-Y","3A3-Y",null,null,"3A3C1",3,"3A-3",null,"IFRS 3:B44","Has the acquirer, in situations where a quoted price in an active market for the equity shares is not available, measured the acquisition-date fair value of the non-controlling interest using other valuation techniques?"]
["3A-Y","3A3-Y","3A3C1-G",null,null,null,null,null,"IFRS 3:B45","Note: The fair values of the acquirer's interest in the acquiree and the non-controlling interest on a per-share basis might differ. The main difference is likely to be the inclusion of a control premium in the per-share fair value of the acquirer's interest in the acquiree or, conversely, the inclusion of a discount for lack of control (also referred to as a non-controlling interest discount) in the per-share fair value of the non-controlling interest if market participants would take into account such a premium or discount when pricing the non-controlling interest."]
["3A-Y",null,null,null,null,null,null,null,null,"Exceptions to the recognition principles"]
["3A-Y",null,null,null,null,null,null,null,null,"Contingent liabilities"]
["3A-Y",null,null,null,"3AC12",2,"3A"," ","IFRS 3:23","Has the acquirer recognised, as of the acquisition date, a contingent liability assumed in a business combination if it is a present obligation that arises from past events and its fair value can be measured reliably?"]
["3A-Y","3AC12-G",null,null,null,null,null,null,"IFRS 3:23","Note: The requirements in IAS 37 do not apply in determining which contingent liabilities to recognise as of the acquisition date."]
["3A-Y","3AC12-G",null,null,null,null,null,null,null,"Therefore, contrary to IAS 37, the acquirer recognises a contingent liability assumed in a business combination at the acquisition date even if it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation."]
["3A-Y",null,null,null,null,null,null,null,null,"Exceptions to both the recognition and measurement principles"]
["3A-Y",null,null,null,null,null,null,null,null,"Income taxes"]
["3A-Y",null,null,null,null,null,"3A"," ","IFRS 3:24","Has the acquirer recognised and measured a deferred tax asset or liability arising from the assets acquired and liabilities assumed in a business combination in accordance with IAS 12 Income Taxes?"]
["3A-Y",null,null,null,null,null,"3A"," ","IFRS 3:25","Has the acquirer accounted for the potential tax effects of temporary differences and carryforwards of an acquiree that exist at the acquisition date or arise as a result of the acquisition in accordance with IAS 12?"]
["3A-Y",null,null,null,null,null,null,null,null,"Employee benefits"]
["3A-Y",null,null,null,null,null,"3A",null,"IFRS 3:26","Has the acquirer recognised and measured a liability (or asset, if any) related to the acquiree's employee benefit arrangements in accordance with IAS 19 Employee Benefits?"]
["3A-Y",null,null,null,null,null,null,null,null,"Indemnification assets"]
["3A-Y",null,null,null,"3AC13",2,"3A",null,"IFRS 3:27","Has the acquirer recognised an indemnification asset at the same time that it recognised the indemnified item measured on the same basis as the indemnified item, subject to the need for a valuation allowance for uncollectible amounts?"]
["3A-Y","3AC13-G",null,null,null,null,null,null,"IFRS 3:27","Notes:"]
["3A-Y","3AC13-G",null,null,null,null,null,null,null,"1) The seller in a business combination may contractually indemnify the acquirer for the outcome of a contingency or uncertainty related to all or part of a specific asset or liability. For example, the seller may indemnify the acquirer against losses above a specified amount on a liability arising from a particular contingency; in other words, the seller will guarantee that the acquirer's liability will not exceed a specified amount. As a result, the acquirer obtains an indemnification asset."]
["3A-Y","3AC13-G",null,null,null,null,null,null,null,"2) If the indemnification relates to an asset or a liability that is recognised at the acquisition date and measured at its acquisition-date fair value, the acquirer shall recognise the indemnification asset at the acquisition date measured at its acquisition-date fair value. For an indemnification asset measured at fair value, the effects of uncertainty about future cash flows because of collectability considerations are included in the fair value measure and a separate valuation allowance is not necessary."]
["3A-Y","3AC13-G",null,null,null,null,null,null,"IFRS 3:28","3) In some circumstances, the indemnification may relate to an asset or a liability that is an exception to the recognition or measurement principles. For example, an indemnification may relate to a contingent liability that is not recognised at the acquisition date because its fair value is not reliably measurable at that date. Alternatively, an indemnification may relate to an asset or a liability, for example, one that results from an employee benefit, that is measured on a basis other than acquisition-date fair value. In those circumstances, the indemnification asset shall be recognised and measured using assumptions consistent with those used to measure the indemnified item, subject to management's assessment of the collectability of the indemnification asset and any contractual limitations on the indemnified amount."]
["3A-Y",null,null,null,null,null,null,null,null,"Leases in which the acquiree is the lessee"]
["3A-Y",null,null,null,null,null,"3A",null,"IFRS 3:28A","Has the acquirer recognised right-of-use assets and lease liabilities for leases identified in accordance with IFRS 16 in which the acquiree is the lessee (unless one of the exemptions below applies?"]
["3A-Y",null,null,null,null,null,"3A",null,"IFRS 3:28A","Has the acquirer elected not to recognise right-of-use assets and lease liabilities for:\n(a) leases for which the lease term (as defined in IFRS 16) ends within 12 months of the acquisition date; or\n(b) leases for which the underlying asset is of low value (as described in paragraphs B3–B8 of IFRS 16)?"]
["3A-Y",null,null,null,null,null,"3A",null,"IFRS 3:28B","Has the acquirer measured the lease liability at the present value of the remaining lease payments (as defined in IFRS 16) as if the acquired lease were a new lease at the acquisition date?"]
["3A-Y",null,null,null,"3AC14",2,"3A",null,"IFRS 3:28B","Has the acquirer measured the right-of-use asset at the same amount as the lease liability, adjusted to reflect favourable or unfavourable terms of the lease when compared with market terms?"]
["3A-Y",null,null,null,null,null,null,null,null,"Exceptions to the measurement principles"]
["3A-Y","3A2-Y",null,null,null,null,null,null,null,"Reacquired rights"]
["3A-Y","3A2-Y",null,null,"3A2C2",3,"3A-2"," ","IFRS 3:29","Has the acquirer measured the value of a reacquired right recognised as an intangible asset on the basis of the remaining contractual term of the related contract regardless of whether market participants would consider potential contractual renewals when measuring its fair value?"]
["3A-Y","3A2-Y","3A2C2-G",null,null,null,null," ","IFRS 3:B35","1) As part of a business combination, an acquirer may reacquire a right that it had previously granted to the acquiree to use one or more of the acquirer’s recognised or unrecognised assets. Examples of such rights include a right to use the acquirer’s trade name under a franchise agreement or a right to use the acquirer’s technology under a technology licensing agreement. A reacquired right is an identifiable intangible asset that the acquirer recognises separately from goodwill."]
["3A-Y","3A2-Y","3A2C2-G",null,null,null,null,null,"IFRS 3:B36","2) If the terms of the contract giving rise to a reacquired right are favourable or unfavourable relative to the terms of current market transactions for the same or similar items, the acquirer shall recognise a settlement gain or loss."]
["3A-Y",null,null,null,null,null,null,null,null,"Share-based payment transactions"]
["3A-Y",null,null,null,"3AC15",2,"3A"," ","IFRS 3:30","Has the acquirer measured a liability or an equity instrument related to share-based payment transactions of the acquiree or the replacement of an acquiree's share-based payment transactions with share-based payment transactions of the acquirer in accordance with IFRS 2 Share-based Payment at the acquisition date?"]
["3A-Y","3AC15-G",null,null,null,null,null,null,null,"Note: IFRS 3 refers to the result of that method as the 'market-based measure' of the share-based payment transaction."]
["3A-Y",null,null,null,null,null,null,null,null,"Assets held for sale"]
["3A-Y",null,null,null,null,null,"3A"," ","IFRS 3:31","Has the acquirer measured an acquired non-current asset (or disposal group) that is classified as held for sale at the acquisition date in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations at fair value less costs to sell in accordance with paragraphs 15–18 of that IFRS?"]
["3A-Y",null,null,null,null,null,"3A",null,null,"Insurance contracts"]
["3A-Y",null,null,null,"3AC21",2,"3A",null,"IFRS 3:31A","Has the acquirer measured a group of contracts within the scope of IFRS 17 Insurance Contracts acquired in a business combination as a liability or asset in accordance with paragraphs 39 and B93–B95 of IFRS 17, at the acquisition date?"]
["3A-Y","3AC21-G",null,null,null,null,null,null,"IFRS 3:64N","IFRS 17, issued in May 2017, amended paragraphs 17, 20, 21, 35 and B63, and after paragraph 31 added a heading and paragraph 31A. An entity shall apply those amendments when it applies IFRS 17."]
[null,null,null,null,null,null,null,null,null,"Recognising and measuring goodwill or a gain arising from a bargain purchase"]
[null,null,null,null,"3E",1,"3E","3E",null,"Has goodwill been recognised in the current year or previous periods?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,3A-Y,3E-Y",null,null,null,"3AEC1",2,"3A, E"," ","IFRS 3:32","Has the acquirer recognised goodwill as of the acquisition date measured as the excess of (a) over (b) below:"]
["OR,3A-Y,3E-Y",null,null,null,null,null,null,null,null,"a) the aggregate of:"]
["OR,3A-Y,3E-Y",null,null,null,"3AEC2",2,null,null,null,"i) the consideration transferred measured in accordance with this IFRS, which generally requires acquisition-date fair value (see paragraph 37 of IFRS 3);"]
["OR,3A-Y,3E-Y","3AEC2-G",null,null,null,null,null,null,"IFRS 3:37","Note: The consideration transferred in a business combination shall be measured at fair value, which shall be calculated as the sum of the acquisition-date fair values of the assets transferred by the acquirer, the liabilities incurred by the acquirer to former owners of the acquiree and the equity interests issued by the acquirer. (However, any portion of the acquirer’s share-based payment awards exchanged for awards held by the acquiree’s employees that is included in consideration transferred in the business combination shall be measured in accordance with paragraph 30 rather than at fair value.) Examples of potential forms of consideration include cash, other assets, a business or a subsidiary of the acquirer, contingent consideration, ordinary or preference equity instruments, options, warrants and member interests of mutual entities."]
["OR,3A-Y,3E-Y","3AEC2-G",null,null,null,null,null,null,"IFRS 3:38","The consideration transferred may include assets or liabilities of the acquirer that have carrying amounts that differ from their fair values at the acquisition date (for example, non-monetary assets or a business of the acquirer). If so, the acquirer shall remeasure the transferred assets or liabilities to their fair values as of the acquisition date and recognise the resulting gains or losses, if any, in profit or loss. However, sometimes the transferred assets or liabilities remain within the combined entity after the business combination (for example, because the assets or liabilities were transferred to the acquiree rather than to its former owners), and the acquirer therefore retains control of them. In that situation, the acquirer shall measure those assets and liabilities at their carrying amounts immediately before the acquisition date and shall not recognise a gain or loss in profit or loss on assets or liabilities it controls both before and after the business combination."]
["OR,3A-Y,3E-Y",null,null,null,null,null,null,null,null,"ii) the amount of any non-controlling interest in the acquiree measured in accordance with IFRS 3; and"]
["OR,3A-Y,3E-Y",null,null,null,null,null,null,null,null,"iii) in a business combination achieved in stages (see paragraphs 41 and 42), the acquisition-date fair value of the acquirer's previously held equity interest in the acquiree."]
["OR,3A-Y,3E-Y",null,null,null,null,null,null,null,null,"b) the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed measured in accordance with IFRS 3."]
["OR,3A-Y,3E-Y","3AEC1-G",null,null,null,null,null,null,"IFRS 3:33","Notes:"]
["OR,3A-Y,3E-Y","3AEC1-G",null,null,null,null,null,null,null,"1) In a business combination in which the acquirer and the acquiree (or its former owners) exchange only equity interests, the acquisition-date fair value of the acquiree's equity interests may be more reliably measurable than the acquisition-date fair value of the acquirer's equity interests."]
["OR,3A-Y,3E-Y","3AEC1-G",null,null,null,null,null,null,null,"If so, the acquirer shall determine the amount of goodwill by using the acquisition-date fair value of the acquiree's equity interests instead of the acquisition-date fair value of the equity interests transferred."]
["OR,3A-Y,3E-Y","3AEC1-G",null,null,null,null,null,null,null,"To determine the amount of goodwill in a business combination in which no consideration is transferred, the acquirer shall use the acquisition-date fair value of the acquirer's interest in the acquiree in place of the acquisition-date fair value of the consideration transferred (paragraph 32(a)(i))."]
["OR,3A-Y,3E-Y","3AEC1-G",null,null,null,null,null,null,"IFRS 3:B47 – B49","2) When two mutual entities combine, the fair value of the equity or member interests in the acquiree (or the fair value of the acquiree) may be more reliably measurable than the fair value of the member interests transferred by the acquirer."]
["OR,3A-Y,3E-Y","3AEC1-G",null,null,null,null,null,null,null,"3) In that situation, paragraph 33 of IFRS 3 requires the acquirer to determine the amount of goodwill by using the acquisition-date fair value of the acquiree's equity interests instead of the acquisition-date fair value of the acquirer's equity interests transferred as consideration."]
["OR,3A-Y,3E-Y","3AEC1-G",null,null,null,null,null,null,null,"4) In addition, the acquirer in a combination of mutual entities shall recognise the acquiree's net assets as a direct addition to capital or equity in its statement of financial position, not as an addition to retained earnings, which is consistent with the way in which other types of entities apply the acquisition method."]
["OR,3A-Y,3E-Y","3AEC1-G",null,null,null,null,null,null,null,"5) Although they are similar in many ways to other businesses, mutual entities have distinct characteristics that arise primarily because their members are both customers and owners. Members of mutual entities generally expect to receive benefits for their membership, often in the form of reduced fees charged for goods and services or patronage dividends. The portion of patronage dividends allocated to each member is often based on the amount of business the member did with the mutual entity during the year."]
["OR,3A-Y,3E-Y","3AEC1-G",null,null,null,null,null,null,null,"6) A fair value measurement of a mutual entity should include the assumptions that market participants would make about future member benefits as well as any other relevant assumptions market participants would make about the mutual entity. For example, a present value technique may be used to measure the fair value of a mutual entity. The cash flows used as inputs to the model should be based on the expected cash flows of the mutual entity, which are likely to reflect reductions for member benefits, such as reduced fees charged for goods and services."]
[null,null,null,null,null,null,null,null,null,"Bargain purchases"]
[null,null,null,null,"3F",1,"3F","3F",null,"Does the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed measured in accordance with IFRS 3 exceed the aggregate of the consideration transferred?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["3F-Y",null,null,null,"3FC1",2,"3F"," ","IFRS 3:34","Has the entity recognised the resulting gain of a bargain purchase in profit or loss on the acquisition date?"]
["3F-Y","3FC1-G",null,null,null,null,null,null,"IFRS 3:34","Note: A bargain purchase is a business combination in which the net of acquisition-date amounts of the identified assets acquired and the liabilities assumed, exceeds the aggregate of consideration transferred, non-controlling interest and acquisition date fair value of previously held equity interest in the acquiree."]
["3F-Y","3FC1-G",null,null,null,null,null,null,null,"A bargain purchase might happen, e.g. in a business combination that is a forced sale in which the seller is acting under compulsion. However, the recognition or measurement exceptions for particular items discussed in paragraphs 22–31 may also result in recognising a gain (or change the amount of a recognised gain) on a bargain purchase."]
["3F-Y",null,null,null,"3FC2",2,"3F"," ","IFRS 3:34","Has the gain been attributed to the acquirer?"]
["3F-Y","3FC2-G",null,null,null,null,null,null,"IFRS 3:36","Note: Before recognising a gain on a bargain purchase, the acquirer shall reassess whether it has correctly identified all of the assets acquired and all of the liabilities assumed and shall recognise any additional assets or liabilities that are identified in that review. The acquirer shall then review the procedures used to measure the amounts this IFRS requires to be recognised at the acquisition date for all of the following:"]
["3F-Y","3FC2-G",null,null,null,null,null,null,null,"a) the identifiable assets acquired and liabilities assumed;"]
["3F-Y","3FC2-G",null,null,null,null,null,null,null,"b) the non-controlling interest in the acquiree, if any;"]
["3F-Y","3FC2-G",null,null,null,null,null,null,null,"c) for a business combination achieved in stages, the acquirer's previously held equity interest in the acquiree; and"]
["3F-Y","3FC2-G",null,null,null,null,null,null,null,"d) the consideration transferred."]
["3F-Y","3FC2-G",null,null,null,null,null,null,null,"The objective of the review is to ensure that the measurements appropriately reflect consideration of all available information as of the acquisition date."]
["3F-Y","3FC2-G",null,null,null,null,null,null,null,"Notes:"]
["3F-Y","3FC2-G",null,null,null,null,null,null,"IFRS 3:39","1) The consideration the acquirer transfers in exchange for the acquiree includes any asset or liability resulting from a contingent consideration arrangement.  The acquirer shall recognise the acquisition-date fair value of contingent consideration as part of the consideration transferred in exchange for the acquiree."]
["3F-Y","3FC2-G",null,null,null,null,null,null,"IFRS 3:40","2) The acquirer shall classify an obligation to pay contingent consideration that meets the definition of a financial instrument as a financial liability or as equity on the basis of the definitions of an equity instrument and a financial liability in paragraph 11 of IAS 32 Financial Instruments: Presentation. The acquirer shall classify as an asset a right to the return of previously transferred consideration if specified conditions are met. Paragraph 58 provides guidance on the subsequent accounting for contingent consideration."]
[null,null,null,null,null,null,null,null,null,"Additional guidance for applying the acquisition method to particular types of business combinations"]
[null,null,null,null,null,null,null,null,null,"A business combination achieved in stages"]
[null,null,null,null,"3B",1,"3B","3B",null,"Was the business combination achieved in stages, for example through successive share purchases?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["3B-Y",null,null,null,null,null,"3B"," ","IFRS 3:42","Has the entity remeasured its previously held equity interest in the acquiree at its acquisition-date fair value and recognised the resulting gain or loss, if any, in profit or loss or other comprehensive income, as appropriate?"]
["3B-Y",null,null,null,"3B1",2,"3B-1"," ",null,"Has the entity in prior reporting periods recognised changes in the value of its equity interest in the acquiree in other comprehensive income?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["3B-Y","3B1-Y",null,null,"3B1C1",3,"3B-1"," ","IFRS 3:42","Has the amount that was recognised in other comprehensive income been recognised on the same basis as would be required if the acquirer had disposed directly of the previously held equity interest?"]
["3B-Y","3B1-Y","3B1C1-G",null,null,null,null,null,"IFRS 3:41","Note: An acquirer sometimes obtains control of an acquiree in which it held an equity interest immediately before the acquisition date. IFRS 3 refers to such a transaction as a business combination achieved in stages, sometimes also referred to as a step acquisition."]
["3B-Y","3B1-Y","3B1C1-G",null,null,null,null,null,"IFRS 3:42A","Note: When a party to a joint arrangement (as defined in IFRS 11 Joint Arrangements) obtains control of a business that is a joint operation (as defined in IFRS 11), and had rights to the assets and obligations for the liabilities relating to that joint operation immediately before the acquisition date, the transaction is a business combination achieved in stages. The acquirer shall therefore apply the requirements for a business combination achieved in stages, including remeasuring its previously held interest in the joint operation in the manner described in paragraph 42. In doing so, the acquirer shall remeasure its entire previously held interest in the joint operation."]
[null,null,null,null,null,null,null,null,null,"A business combination achieved without the transfer of consideration"]
[null,null,null,null,"3C",1,"3C","3C",null,"Was the business combination achieved without transfer of consideration?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["3C-Y",null,null,null,"3CC1",2,"3C"," ","IFRS 3:44","Has the entity attributed to the owners of the acquiree the amount of the acquiree's net assets recognised in accordance with IFRS 3, i.e. the equity interests in the acquiree held by parties other than the acquirer are a non-controlling interest in the acquirer's post-combination financial statements even if the result is that all of the equity interests in the acquiree are attributed to the non-controlling interest?"]
["3C-Y","3CC1-G",null,null,null,null,null,null,"IFRS 3:43","Note: An acquirer sometimes obtains control of an acquiree without transferring consideration. The acquisition method of accounting for a business combination applies to those combinations. Such circumstances include:"]
["3C-Y","3CC1-G",null,null,null,null,null,null,null,"a) The acquiree repurchases a sufficient number of its own shares for an existing investor (the acquirer) to obtain control."]
["3C-Y","3CC1-G",null,null,null,null,null,null,null,"b) Minority veto rights lapse that previously kept the acquirer from controlling an acquiree in which the acquirer held the majority voting rights."]
["3C-Y","3CC1-G",null,null,null,null,null,null,null,"c) The acquirer and acquiree agree to combine their businesses by contract alone. The acquirer transfers no consideration in exchange for control of an acquiree and holds no equity interests in the acquiree, either on the acquisition date or previously. Examples of business combinations achieved by contract alone include bringing two businesses together in a stapling arrangement or forming a dual listed corporation."]
["3A-Y",null,null,null,null,null,null,null,null,"Measurement period"]
["3A-Y",null,null,null,"3AC20",2,"3A"," ","IFRS 3:45","During the measurement period, has the entity retrospectively adjusted the provisional amounts recognised at the acquisition date (and recognised additional assets or liabilities) to reflect new information obtained about facts and circumstances that existed as of the acquisition date and, if known, would have affected the measurement of the amounts recognised (or the assets and liabilities recognised) as of that date. "]
["3A-Y","3AC20-G",null,null,null,null,null,null,"IFRS 3:45","The measurement period ends as soon as the acquirer receives the information it was seeking about facts and circumstances that existed as of the acquisition date or learns that more information is not obtainable. However, the measurement period shall not exceed one year from the acquisition date."]
["3A-Y","3AC20-G",null,null,null,null,null,null,"IFRS 3:46","The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. The measurement period provides the acquirer with a reasonable time to obtain the information necessary to identify and measure the following as of the acquisition date in accordance with the requirements of this IFRS:"]
["3A-Y","3AC20-G",null,null,null,null,null,null,null,"a. the identifiable assets acquired, liabilities assumed and any non-controlling interest in the acquiree;"]
["3A-Y","3AC20-G",null,null,null,null,null,null,null,"b. the consideration transferred for the acquiree (or the other amount used in measuring goodwill);"]
["3A-Y","3AC20-G",null,null,null,null,null,null,null,"c. in a business combination achieved in stages, the equity interest in the acquiree previously held by the acquirer; and"]
["3A-Y","3AC20-G",null,null,null,null,null,null,null,"d. the resulting goodwill or gain on a bargain purchase. "]
["3A-Y","3AC20-G",null,null,null,null,null,null,"IFRS 3:47","The acquirer shall consider all pertinent factors in determining whether information obtained after the acquisition date should result in an adjustment to the provisional amounts recognised or whether that information results from events that occurred after the acquisition date. Pertinent factors include the date when additional information is obtained and whether the acquirer can identify a reason for a change to provisional amounts. Information that is obtained shortly after the acquisition date is more likely to reflect circumstances that existed at the acquisition date than is information obtained several months later. For example, unless an intervening event that changed its fair value can be identified, the sale of an asset to a third party shortly after the acquisition date for an amount that differs significantly from its provisional fair value measured at that date is likely to indicate an error in the provisional amount."]
["3A-Y","3AC20-G",null,null,null,null,null,null,"IFRS 3:48","The acquirer recognises an increase (decrease) in the provisional amount recognised for an identifiable asset (liability) by means of a decrease (increase) in goodwill. However, new information obtained during the measurement period may sometimes result in an adjustment to the provisional amount of more than one asset or liability. For example, the acquirer might have assumed a liability to pay damages related to an accident in one of the acquiree’s facilities, part or all of which are covered by the acquiree’s liability insurance policy. If the acquirer obtains new information during the measurement period about the acquisition-date fair value of that liability, the adjustment to goodwill resulting from a change to the provisional amount recognised for the liability would be offset (in whole or in part) by a corresponding adjustment to goodwill resulting from a change to the provisional amount recognised for the claim receivable from the insurer."]
["3A-Y","3AC20-G",null,null,null,null,null,null,"IFRS 3:49","During the measurement period, the acquirer shall recognise adjustments to the provisional amounts as if the accounting for the business combination had been completed at the acquisition date. Thus, the acquirer shall revise comparative information for prior periods presented in financial statements as needed, including making any change in depreciation, amortisation or other income effects recognised in completing the initial accounting. "]
["3A-Y","3AC20-G",null,null,null,null,null,null,"IFRS 3:50","After the measurement period ends, the acquirer shall revise the accounting for a business combination only to correct an error in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors."]
["3A-Y",null,null,null,null,null,null,null,null,"Determining what is part of the business combination transaction"]
[null,null,null,null,null,null,"3A","3A",null,"Has the entity entered into a business combination during the period?"]
["3A-G",null,null,null,null,null,"3A",null,"IFRS 3:B50","Note: The acquirer should consider the following factors, which are neither mutually exclusive nor individually conclusive, to determine whether a transaction is part of the exchange for the acquiree or whether the transaction is separate from the business combination:"]
["3A-G",null,null,null,null,null,null,null,null,"a) the reasons for the transaction - Understanding the reasons why the parties to the combination (the acquirer and the acquiree and their owners, directors and managers – and their agents) entered into a particular transaction or arrangement may provide insight into whether it is part of the consideration transferred and the assets acquired or liabilities assumed. For example, if a transaction is arranged primarily for the benefit of the acquirer or the combined entity rather than primarily for the benefit of the acquiree or its former owners before the combination, that portion of the transaction price paid (and any related assets or liabilities) is less likely to be part of the exchange for the acquiree. Accordingly, the acquirer would account for that portion separately from the business combination."]
["3A-G",null,null,null,null,null,null,null,null,"b) who initiated the transaction - Understanding who initiated the transaction may also provide insight into whether it is part of the exchange for the acquiree. For example, a transaction or other event that is initiated by the acquirer may be entered into for the purpose of providing future economic benefits to the acquirer or combined entity with little or no benefit received by the acquiree or its former owners before the combination. On the other hand, a transaction or arrangement initiated by the acquiree or its former owners is less likely to be for the benefit of the acquirer or the combined entity and more likely to be part of the business combination transaction."]
["3A-G",null,null,null,null,null,null,null,null,"c) the timing of the transaction - The timing of the transaction may also provide insight into whether it is part of the exchange for the acquiree. For example, a transaction between the acquirer and the acquiree that takes place during the negotiations of the terms of a business combination may have been entered into in contemplation of the business combination to provide future economic benefits to the acquirer or the combined entity. If so, the acquiree or its former owners before the business combination are likely to receive little or no benefit from the transaction except for benefits they receive as part of the combined entity."]
["3A-Y",null,null,null,"3A4",2,"3A-4",null,null,"Do the acquirer and the acquiree have pre-existing relationship or other arrangement before negotiations for the business combination began, or have they entered into an arrangement during the negotiations that is separate from the business combination?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["3A-Y","3A4-Y",null,null,null,null,"3A-4",null,"IFRS 3:51","Has the acquirer identified any amounts that are not part of what the acquirer and the acquiree (or its former owners) exchanged in the business combination, i.e. amounts that are not part of the exchange for the acquiree?"]
["3A-Y","3A4-Y",null,null,"3A4C1",3,"3A-4",null,"IFRS 3:51","Has the acquirer recognised, as part of applying the acquisition method, only the consideration transferred for the acquiree and the assets acquired and liabilities assumed in the exchange for the acquiree?"]
["3A-Y","3A4-Y","3A4C1-G",null,null,null,null,null,"IFRS 3:52","Note: A transaction entered into by or on behalf of the acquirer or primarily for the benefit of the acquirer or the combined entity, rather than primarily for the benefit of the acquiree (or its former owners) before the combination, is likely to be a separate transaction. The following are examples of separate transactions that are not to be included in applying the acquisition method:"]
["3A-Y","3A4-Y","3A4C1-G",null,null,null,null,null,null,"a) a transaction that in effect settles pre-existing relationships between the acquirer and acquiree;"]
["3A-Y","3A4-Y","3A4C1-G",null,null,null,null,null,null,"b) a transaction that remunerates employees or former owners of the acquiree for future services; and"]
["3A-Y","3A4-Y","3A4C1-G",null,null,null,null,null,null,"c) a transaction that reimburses the acquiree or its former owners for paying the acquirer's acquisition-related costs."]
["3A-Y",null,null,null,null,null,null,null,null,"Effective settlement of a pre-existing relationship between the acquirer and acquiree in a business combination"]
["3A-Y",null,null,null,"3A5",2,"3A-5",null,null,"Does the business combination in effect settle a pre-existing relationship?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["3A-Y","3A5-Y",null,null,null,null,"3A-5"," ","IFRS 3:B52","Has the acquirer recognised a gain or loss, measured as follows:"]
["3A-Y","3A5-Y",null,null,null,null,null,null,null,"a) for a pre-existing non-contractual relationship (such as a lawsuit), fair value?"]
["3A-Y","3A5-Y",null,null,null,null,null,null,null,"b) for a pre-existing contractual relationship, the lesser of (i) and (ii):"]
["3A-Y","3A5-Y",null,null,null,null,null,null,null,"i) the amount by which the contract is favourable or unfavourable from the perspective of the acquirer when compared with terms for current market transactions for the same or similar items. (An unfavourable contract is a contract that is unfavourable in terms of current market terms. It is not necessarily an onerous contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it.)"]
["3A-Y","3A5-Y",null,null,null,null,null,null,null,"ii) the amount of any stated settlement provisions in the contract available to the counterparty to whom the contract is unfavourable."]
["3A-Y","3A5-Y",null,null,"3A5C1",3,"3A-5"," ",null,"If (ii) is less than (i), is the difference included as part of the business combination accounting?"]
["3A-Y","3A5-Y","3A5C1-G",null,null,null,null,null,"IFRS 3:B52","Notes:"]
["3A-Y","3A5-Y","3A5C1-G",null,null,null,null,null,null,"1) The amount of gain or loss recognised may depend in part on whether the acquirer had previously recognised a related asset or liability, and the reported gain or loss therefore may differ from the amount calculated by applying the above requirements."]
["3A-Y","3A5-Y","3A5C1-G",null,null,null,null,null,"IFRS 3:B53","2) A pre-existing relationship may be a contract that the acquirer recognises as a reacquired right. If the contract includes terms that are favourable or unfavourable when compared with pricing for current market transactions for the same or similar items, the acquirer recognises, separately from the business combination, a gain or loss for the effective settlement of the contract, measured in accordance with paragraph B52 of IFRS 3."]
["3A-Y",null,null,null,null,null,null,null,null,"Arrangements for contingent payments to employees or selling shareholders"]
["3A-Y",null,null,null,"3A6",2,"3A-6",null,null,"Is it clear whether an arrangement for payments to employees or selling shareholders is part of the exchange for the acquiree or is a transaction separate from the business combination?"]
[null,null,null,null,null,null," ",null,null,"If no :"]
["3A-Y","3A6-N",null,null,"3A6C1",3,"3A-6"," ","IFRS 3:B55","Has the acquirer considered the following indicators:"]
["3A-Y","3A6-N",null,null,null,null,null,null,null,"a) Continuing employment"]
["3A-Y","3A6-N",null,null,null,null,null,null,null,"b) Duration of continuing employment"]
["3A-Y","3A6-N",null,null,null,null,null,null,null,"c) Level of remuneration"]
["3A-Y","3A6-N",null,null,null,null,null,null,null,"d) Incremental payments to employees"]
["3A-Y","3A6-N",null,null,null,null,null,null,null,"e) Number of shares owned"]
["3A-Y","3A6-N",null,null,null,null,null,null,null,"f) Linkage to the valuation"]
["3A-Y","3A6-N",null,null,null,null,null,null,null,"g) Formula for determining consideration"]
["3A-Y","3A6-N",null,null,null,null,null,null,null,"h) Other agreements and issues"]
["3A-Y","3A6-N","3A6C1-G",null,null,null,null,null,"IFRS 3:B55","Note: The following should be considered in terms of the above indicators:"]
["3A-Y","3A6-N","3A6C1-G",null,null,null,null,null,null,"a) Continuing employment - The terms of continuing employment by the selling shareholders who become key employees may be an indicator of the substance of a contingent consideration arrangement. The relevant terms of continuing employment may be included in an employment agreement, acquisition agreement or some other document. A contingent consideration arrangement in which the payments are automatically forfeited if employment terminates is remuneration for post-combination services. Arrangements in which the contingent payments are not affected by employment termination may indicate that the contingent payments are additional consideration rather than remuneration."]
["3A-Y","3A6-N","3A6C1-G",null,null,null,null,null,null,"b) Duration of continuing employment - If the period of required employment coincides with or is longer than the contingent payment period, that fact may indicate that the contingent payments are, in substance, remuneration."]
["3A-Y","3A6-N","3A6C1-G",null,null,null,null,null,null,"c) Level of remuneration - Situations in which employee remuneration other than the contingent payments is at a reasonable level in comparison with that of other key employees in the combined entity may indicate that the contingent payments are additional consideration rather than remuneration."]
["3A-Y","3A6-N","3A6C1-G",null,null,null,null,null,null,"d) Incremental payments to employees - If selling shareholders who do not become employees receive lower contingent payments on a per-share basis than the selling shareholders who become employees of the combined entity, that fact may indicate that the incremental amount of contingent payments to the selling shareholders who become employees is remuneration."]
["3A-Y","3A6-N","3A6C1-G",null,null,null,null,null,null,"e) Number of shares owned - The relative number of shares owned by the selling shareholders who remain as key employees may be an indicator of the substance of the contingent consideration arrangement. For example, if the selling shareholders who owned substantially all of the shares in the acquiree continue as key employees, that fact may indicate that the arrangement is, in substance, a profit-sharing arrangement intended to provide remuneration for post-combination services. Alternatively, if selling shareholders who continue as key employees owned only a small number of shares of the acquiree and all selling shareholders receive the same amount of contingent consideration on a per-share basis, that fact may indicate that the contingent payments are additional consideration. The pre-acquisition ownership interests held by parties related to selling shareholders who continue as key employees, such as family members, should also be considered."]
["3A-Y","3A6-N","3A6C1-G",null,null,null,null,null,null,"f) Linkage to the valuation - If the initial consideration transferred at the acquisition date is based on the low end of a range established in the valuation of the acquiree and the contingent formula relates to that valuation approach, that fact may suggest that the contingent payments are additional consideration. Alternatively, if the contingent payment formula is consistent with prior profit-sharing arrangements, that fact may suggest that the substance of the arrangement is to provide remuneration."]
["3A-Y","3A6-N","3A6C1-G",null,null,null,null,null,null,"g) Formula for determining consideration - The formula used to determine the contingent payment may be helpful in assessing the substance of the arrangement. For example, if a contingent payment is determined on the basis of a multiple of earnings, that might suggest that the obligation is contingent consideration in the business combination and that the formula is intended to establish or verify the fair value of the acquiree. In contrast, a contingent payment that is a specified percentage of earnings might suggest that the obligation to employees is a profit-sharing arrangement to remunerate employees for services rendered."]
["3A-Y","3A6-N","3A6C1-G",null,null,null,null,null,null,"h) Other agreements and issues - The terms of other arrangements with selling shareholders (such as agreements not to compete, executory contracts, consulting contracts and property lease agreements) and the income tax treatment of contingent payments may indicate that contingent payments are attributable to something other than consideration for the acquiree. For example, in connection with the acquisition, the acquirer might enter into a property lease arrangement with a significant selling shareholder. If the lease payments specified in the lease contract are significantly below market, some or all of the contingent payments to the lessor (the selling shareholder) required by a separate arrangement for contingent payments might be, in substance, payments for the use of the leased property that the acquirer should recognise separately in its post-combination financial statements. In contrast, if the lease contract specifies lease payments that are consistent with market terms for the leased property, the arrangement for contingent payments to the selling shareholder may be contingent consideration in the business combination."]
["3A-Y",null,null,null,null,null,null,null,null,"Acquirer share-based payment awards exchanged for awards held by the acquiree's employees"]
["3A-Y",null,null,null,"3AC16",2,"3A"," ","IFRS 3:B56","If the acquirer replaces the acquiree awards, is either all or a portion of the market-based measure of the acquirer's replacement awards included in measuring the consideration transferred in the business combination?"]
["3A-Y","3AC16-G",null,null,null,null,null,null,"IFRS 3:52","Note: A transaction entered into by or on behalf of the acquirer or primarily for the benefit of the acquirer or the combined entity, rather than primarily for the benefit of the acquiree (or its former owners) before the combination, is likely to be a separate transaction. The following are examples of separate transactions that are not to be included in applying the acquisition method:"]
["3A-Y","3AC16-G",null,null,null,null,null," ",null,"a) a transaction that in effect settles pre-existing relationships between the acquirer and acquiree;"]
["3A-Y","3AC16-G",null,null,null,null,null,null,null,"b) a transaction that remunerates employees or former owners of the acquiree for future services; and"]
["3A-Y","3AC16-G",null,null,null,null,null," ",null,"c) a transaction that reimburses the acquiree or its former owners for paying the acquirer's acquisition-related costs."]
["3A-Y",null,null,null,"3AC17",2,"3A"," ","IFRS 3:B56","Has all of the market-based measure of the replacement awards been recognised as remuneration cost in the post-combination financial statements in accordance with IFRS 2?"]
["3A-Y","3AC17-G",null,null,null,null,null,null,null,"Notes:"]
["3A-Y","3AC17-G",null,null,null,null,null,null,"IFRS 3:B56","1) An acquirer may exchange its share-based payment awards (replacement awards) for awards held by employees of the acquiree. Exchanges of share options or other share-based payment awards in conjunction with a business combination are accounted for as modifications of share-based payment awards in accordance with IFRS 2. If the acquirer replaces the acquiree awards, either all or a portion of the market-based measure of the acquirer’s replacement awards shall be included in measuring the consideration transferred in the business combination. However, in situations in which acquiree awards would expire as a consequence of a business combination and if the acquirer replaces those awards when it is not obliged to do so, all of the market-based measure of the replacement awards shall be recognised as remuneration cost in the post-combination financial statements in accordance with IFRS 2. That is to say, none of the market-based measure of those awards shall be included in measuring the consideration transferred in the business combination. The acquirer is obliged to replace the acquiree awards if the acquiree or its employees have the ability to enforce replacement."]
["3A-Y","3AC17-G",null,null,null,null,null,null,"IFRS 3:B57","2) To determine the portion of a replacement award that is part of the consideration transferred for the acquiree and the portion that is remuneration for post-combination service, the acquirer shall measure both the replacement awards granted by the acquirer and the acquiree awards as of the acquisition date in accordance with IFRS 2. The portion of the market-based measure of the replacement award that is part of the consideration transferred in exchange for the acquiree equals the portion of the acquiree award that is attributable to pre-combination service."]
["3A-Y","3AC17-G",null,null,null,null,null,null,"IFRS 3:B58","3) The portion of the replacement award attributable to pre-combination service is the market-based measure of the acquiree award multiplied by the ratio of the portion of the vesting period completed to the greater of the total vesting period or the original vesting period of the acquiree award. The vesting period is the period during which all the specified vesting conditions are to be satisfied. Vesting conditions are defined in IFRS 2."]
["3A-Y","3AC17-G",null,null,null,null,null,null,"IFRS 3:B59","4) The portion of a non-vested replacement award attributable to post-combination service, and therefore recognised as remuneration cost in the post-combination financial statements, equals the total market-based measure of the replacement award less the amount attributed to pre-combination service. Therefore, the acquirer attributes any excess of the market-based measure of the replacement award over the market-based measure of the acquiree award to post-combination service and recognises that excess as remuneration cost in the post-combination financial statements. The acquirer shall attribute a portion of a replacement award to post-combination service if it requires post-combination service, regardless of whether employees had rendered all of the service required for their acquiree awards to vest before the acquisition date."]
["3A-Y","3AC17-G",null,null,null,null,null,null,"IFRS 3:B60","5) The portion of a non-vested replacement award attributable to pre-combination service, as well as the portion attributable to post-combination service, shall reflect the best available estimate of the number of replacement awards expected to vest. For example, if the market-based measure of the portion of a replacement award attributed to pre-combination service is CU100 and the acquirer expects that only 95 per cent of the award will vest, the amount included in consideration transferred in the business combination is CU95. Changes in the estimated number of replacement awards expected to vest are reflected in remuneration cost for the periods in which the changes or forfeitures occur not as adjustments to the consideration transferred in the business combination. Similarly, the effects of other events, such as modifications or the ultimate outcome of awards with performance conditions, that occur after the acquisition date are accounted for in accordance with IFRS 2 in determining remuneration cost for the period in which an event occurs."]
["3A-Y","3AC17-G",null,null,null,null,null,null,"IFRS 3:B61","6) The same requirements for determining the portions of a replacement award attributable to pre-combination and post-combination service apply regardless of whether a replacement award is classified as a liability or as an equity instrument in accordance with the provisions of IFRS 2. All changes in the market-based measure of awards classified as liabilities after the acquisition date and the related income tax effects are recognised in the acquirer's post-combination financial statements in the period(s) in which the changes occur."]
["3A-Y",null,null,null,null,null,"3A"," ","IFRS 3:B62","Has the income tax effects of replacement awards of share-based payments been recognised in accordance with of IAS 12 Income Taxes?"]
["3A-Y",null,null,null,null,null,"3A"," ","IFRS 3:B62A","Are vested outstanding share-based payment transactions that the acquirer does not exchange for its share-based payment transactions treated as part of the non-controlling interest in the acquiree and measured at their market-based measure?"]
["3A-Y",null,null,null,null,null,"3A"," ","IFRS 3:B62A","Are unvested outstanding share-based payment transactions that the acquirer does not exchange for its share-based payment transactions measured at their market-based measure as if the acquisition date were the grant date in accordance with paragraphs 19 and 30 of IFRS 3 (see above)?"]
["3A-Y",null,null,null,null,null,"3A"," ","IFRS 3:B62B","Has the market-based measure of unvested share-based payment transactions been allocated to the non-controlling interest on the basis of the ratio of the portion of the vesting period completed to the greater of the total vesting period or the original vesting period of the share-based payment transaction, and the balance been allocated to post-combination service?"]
["3A-Y",null,null,null,null,null,null,null,null,"Acquisition-related costs"]
["3A-Y",null,null,null,"3AC17",2,"3A "," ","IFRS 3:53","Have the acquisition-related costs been recognised as expenses in the periods in which the costs are incurred and the services are received?"]
["3A-Y","3AC17-G",null,null,null,null,null,null,"IFRS 3:53","Notes: 1) Acquisition-related costs are costs the acquirer incurs to effect a business combination. Those costs include finder's fees; advisory, legal, accounting, valuation and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and costs of registering and issuing debt and equity securities."]
["3A-Y","3AC17-G",null,null,null,null,null,null,null,"2) The costs to issue debt or equity securities shall be recognised in accordance with IAS 32 and IFRS 9."]
["3A-Y",null,null,null,null,null,null,null,null,"Subsequent measurement and accounting"]
["3A-Y",null,null,null,"3AC18",2,"3A"," ","IFRS 3:54","Have the assets acquired, liabilities assumed or incurred and equity instruments issued in a business combination subsequently been measured in accordance with other applicable IFRSs for those items, depending on their nature?"]
["3A-Y","3AC18-G",null,null,null,null,null,null,"IFRS 3:B63","Note: Examples of other IFRSs that provide guidance on subsequently measuring and accounting for assets acquired and liabilities assumed or incurred in a business combination include:"]
["3A-Y","3AC18-G",null,null,null,null,null,null,null,"a) IAS 38 prescribes the accounting for identifiable intangible assets acquired in a business combination. The acquirer measures goodwill at the amount recognised at the acquisition date less any accumulated impairment losses. IAS 36 Impairment of Assets prescribes the accounting for impairment losses. "]
["3A-Y","3AC18-G",null,null,null,null,null,null,null,"b) IFRS 4 Insurance Contracts provides guidance on the subsequent accounting for an insurance contract acquired in a business combination."]
["3A-Y","3AC18-G",null,null,null,null,null,null,null,"b) [deleted]"]
["3A-Y","3AC18-G",null,null,null,null,null,null,"IFRS 3:64N","IFRS 17, issued in May 2017, amended paragraphs 17, 20, 21, 35 and B63, and after paragraph 31 added a heading and paragraph 31A. An entity shall apply those amendments when it applies IFRS 17."]
["3A-Y","3AC18-G",null,null,null,null,null,null,null,"c) IAS 12 prescribes the subsequent accounting for deferred tax assets (including unrecognised deferred tax assets) and liabilities acquired in a business combination."]
["3A-Y","3AC18-G",null,null,null,null,null,null,null,"d) IFRS 2 provides guidance on subsequent measurement and accounting for the portion of replacement share-based payment awards issued by an acquirer that is attributable to employees' future services."]
["3A-Y","3AC18-G",null,null,null,null,null,null,null,"e) IFRS 10 provides guidance on accounting for changes in a parent’s ownership interest in a subsidiary after control is obtained."]
["3A-Y","3A2-Y",null,null,null,null,null,null,null,"Reacquired rights"]
["3A-Y","3A2-Y",null,null,null,null,"3A-2"," ","IFRS 3:55","Has reacquired right recognised as an intangible asset been amortised over the remaining contractual period of the contract in which the right was granted?"]
["3A-Y","3A2-Y",null,null,null,null,"3A-2"," ","IFRS 3:55","Has the carrying amount of the intangible asset been included in determining the gain or loss on the subsequent sale of a reacquired right to a third party?"]
["3A-Y",null,null,null,null,null,null,null,null,"Contingent liabilities"]
["3A-Y",null,null,null,"3AC19",2,"3A",null,"IFRS 3:56","After initial recognition and until the liability is settled, cancelled or expires, has the\nacquirer measured a contingent liability recognised in a business\ncombination at the higher of:"]
["3A-Y",null,null,null,null,null,null,null,null,"a) the amount that would be recognised in accordance with IAS 37; and"]
["3A-Y",null,null,null,null,null,null,null,null,"b) the amount initially recognised less, if appropriate, the cumulative amount of income recognised in accordance with the principles of IFRS 15 Revenue from Contracts with Customers."]
["3A-Y","3AC19-G",null,null,null,null,null,null,"IFRS 3:56","Note: This requirement does not apply to contracts accounted for in accordance with IFRS 9, as appropriate.\n\n"]
["3A-Y",null,null,null,null,null,null,null,null,"Indemnification assets"]
["3A-Y",null,null,null,null,null,"3A"," ","IFRS 3:57","Has the acquirer, at the end of each subsequent reporting period, measured an indemnification asset that was recognised at the acquisition date on the same basis as the indemnified liability or asset, subject to any contractual limitations on its amount and, for an indemnification asset that is not subsequently measured at its fair value, management's assessment of the collectability of the indemnification asset?"]
["3A-Y",null,null,null,null,null,"3A"," ","IFRS 3:57","Has indemnification assets been derecognised only when the acquirer collects the asset, sells it or otherwise loses the right to it?"]
[null,null,null,null,null,null,null,null,null,"Contingent consideration"]
[null,null,null,null,"3D",1,"3D","3D",null,"Were changes in the fair value of contingent consideration recognised after the acquisition date due to additional information obtained after that date about facts and circumstances that existed at the acquisition date?"]
["3D-G",null,null,null,null,null,null,null,"IFRS 3:58","Note: Such changes are measurement period adjustments in accordance with paragraphs 45–49 of IFRS 3. However, changes resulting from events after the acquisition date, such as meeting an earnings target, reaching a specified share price or reaching a milestone on a research and development project, are not measurement period adjustments."]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["3D-Y",null,null,null,"3DC2",2,"3D",null,"IFRS 3:58","Has the acquirer accounted for changes in the fair value of contingent consideration that are not measurement period adjustments as follows:"]
["3D-Y",null,null,null,null,null,null,null,"IFRS 3:58(a)","a) Has contingent consideration classified as equity not been remeasured and has its subsequent settlement been accounted for within equity?"]
["3D-Y",null,null,null,null,null,null,null,"IFRS 3:58(b)(i)","b) Has other contingent consideration that is within the scope of IFRS 9 been measured at fair value at each reporting date, and changes in fair value been recognised in profit or loss in accordance with IFRS 9?"]
["3D-Y",null,null,null,null,null,null,null,"IFRS 3:58(b)(ii)","c) Has other contingent consideration that is not within the scope of IFRS 9 been measured at fair value at each reporting date and changes in fair value been recognised in profit or loss?"]
["3D-Y","3DC2-G",null,null,null,null,null,null,"IFRS 3:58","Note: Some changes in the fair value of contingent consideration that the acquirer recognises after the acquisition date may be the result of additional information that the acquirer obtained after that date about facts and circumstances that existed at the acquisition date. Such changes are measurement period adjustments in accordance with paragraphs 45–49 of IFRS 3. However, changes resulting from events after the acquisition date, such as meeting an earnings target, reaching a specified share price or reaching a milestone on a research and development project, are not measurement period adjustments."]
["3D-Y",null,null,null,"3DC3",2,"3D",null,"IFRS 3:65A","Has the entity not adjusted upon first application of IFRS 3 (as issued in 2008) the contingent consideration balances arising from business combinations whose acquisition dates preceded the date when an entity first applied IFRS 3 as issued in 2008?"]
["3D-Y","3DC3-G",null,null,null,null,null,null,"IFRS 3:65A","Note: Paragraphs 65B–65E business combination refer exclusively to business combinations whose acquisition date preceded the application of IFRS 3 as issued in 2008."]
["3D-Y",null,null,null,null,null,"3D",null,"IFRS 3:65B","Has the acquirer, where a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, included the amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably?"]
["3D-Y",null,null,null,"3DC4",2,"3D",null,"IFRS 3:65C","If an estimated amount for an adjustment to the cost of the combination contingent on future events was included in the cost of the combination, at the time of initially accounting for the business combination, and the future events do not occur or the estimate needs to be revised, has the cost of the business combination been adjusted accordingly?"]
["3D-Y","3DC4-G",null,null,null,null,null,null,"IFRS 3:65C","Note: A business combination agreement may allow for adjustments to the cost of the combination that are contingent on one or more future events. The adjustment might, for example, be contingent on a specified level of profit being maintained or achieved in future periods, or on the market price of the instruments issued being maintained. It is usually possible to estimate the amount of any such adjustment at the time of initially accounting for the combination without impairing the reliability of the information, even though some uncertainty exists."]
["3D-Y",null,null,null,"3DC5",2,"3D",null,"IFRS 3:65D","When an adjustment to the cost of the combination contingent on future events has not been included in the cost of the combination at the time of initially accounting for the combination, because it is either not probable or cannot be measured reliably, has the additional consideration been treated as an adjustment to the cost of the combination, if that adjustment subsequently becomes probable and can be measured reliably?"]
["3D-Y","3DC5-G",null,null,null,null,null,null,"IFRS 3:65D","Note: When a business combination agreement provides for such an adjustment, that adjustment is not included in the cost of the combination at the time of initially accounting for the combination if it either is not probable or cannot be measured reliably."]
["3D-Y",null,null,null,"3DC6",2,"3D",null,"IFRS 3:65E","In the case where an acquirer may be required to make a subsequent payment to the seller as compensation for a reduction in the value of the assets given, equity instruments issued or liabilities incurred or assumed by the acquirer in exchange for control of the acquiree, has the increase in the cost of the business combination not been recognised?"]
["3D-Y","3DC6-G",null,null,null,null,null,null,"IFRS 3:65E","Note: This is the case, for example, when the acquirer guarantees the market price of equity or debt instruments issued as part of the cost of the business combination and is required to issue additional equity or debt instruments to restore the originally determined cost."]
["3D-Y",null,null,null,null,null,"3D",null,"IFRS 3:65E","In the case of equity instruments, has the fair value of the additional payment been offset by an equal reduction in the value attributed to the instruments initially issued?"]
["3D-Y",null,null,null,null,null,"3D",null,"IFRS 3:65E","In the case of debt instruments, has the additional payment been regarded as a reduction in the premium or an increase in the discount on the initial issue?"]
[null,null,null,null,null,null,null,null,null,"Reverse acquisitions"]
[null,null,null,null,"3H",1,"3H","3H",null,"Has the entity entered into a business combination that is classified as a 'reverse acquisition' during the period?"]
["3H-G",null,null,null,null,null,null,null,"IFRS 3:B19","Note: A reverse acquisition occurs when the entity that issues securities (the legal acquirer) is identified as the acquiree for accounting purposes."]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["3H-Y",null,null,null,null,null,"3H"," ","IFRS 3:B19","Is the acquirer (for accounting purposes) the entity whose equity interests are acquired (the legal acquiree)?"]
["3H-Y",null,null,null,"3HC1",2,"3H"," ","IFRS 3:B19","Does the accounting acquiree meet the definition of a business?"]
["3H-Y","3HC1-G",null,null,null,null,null,null,"IFRS 3:B19","Notes:"]
["3H-Y","3HC1-G",null,null,null,null,null,null,null,"1) A reverse acquisition occurs when the entity that issues securities (the legal acquirer) is identified as the acquiree for accounting purposes on the basis of the guidance in paragraphs B13–B18. For example, reverse acquisitions sometimes occur when a private operating entity wants to become a public entity but does not want to register its equity shares."]
["3H-Y","3HC1-G",null,null,null,null,null,null,null,"To accomplish that, the private entity will arrange for a public entity to acquire its equity interests in exchange for the equity interests of the public entity. In this example, the public entity is the legal acquirer because it issued its equity interests, and the private entity is the legal acquiree because its equity interests were acquired. However, application of the guidance in paragraphs B13–B18 results in identifying:"]
["3H-Y","3HC1-G",null,null,null,null,null,null,null,"a) the public entity as the acquiree for accounting purposes (the accounting acquiree); and"]
["3H-Y","3HC1-G",null,null,null,null,null,null,null,"b) the private entity as the acquirer for accounting purposes (the accounting acquirer)."]
["3H-Y","3HC1-G",null,null,null,null,null,null,"IFRS 3:B20","2) In a reverse acquisition, the accounting acquirer usually issues no consideration for the acquiree. Instead, the accounting acquiree usually issues its equity shares to the owners of the accounting acquirer. Accordingly, the acquisition-date fair value of the consideration transferred by the accounting acquirer for its interest in the accounting acquiree is based on the number of equity interests the legal subsidiary would have had to issue to give the owners of the legal parent the same percentage equity interest in the combined entity that results from the reverse acquisition. The fair value of the number of equity interests calculated in that way can be used as the fair value of consideration transferred in exchange for the acquiree."]
["3H-Y",null,null,null,"3HC2",2,"3H"," ","IFRS 3:B21","Have the consolidated financial statements following a reverse acquisition been issued under the name of the legal parent (accounting acquiree) but described in the notes as a continuation of the financial statements of the legal subsidiary (accounting acquirer), with one adjustment, which is to adjust retroactively the accounting acquirer's legal capital to reflect the legal capital of the accounting acquiree?"]
["3H-Y","3HC2-G",null,null,null,null,null,null,"IFRS 3:B21","Note: That adjustment is required to reflect the capital of the legal parent (the accounting acquiree)."]
["3H-Y",null,null,null,null,null,"3H"," ","IFRS 3:B21","Has the comparative information presented in those consolidated financial statements been retroactively adjusted to reflect the legal capital of the legal parent (accounting acquiree)?"]
["3H-Y",null,null,null,null,null,"3H"," ","IFRS 3:B22","Because the consolidated financial statements represent the continuation of the financial statements of the legal subsidiary except for its capital structure, do the consolidated financial statements reflect:"]
["3H-Y",null,null,null,null,null,null,null,null,"a) the assets and liabilities of the legal subsidiary (the accounting acquirer) recognised and measured at their pre-combination carrying amounts?"]
["3H-Y",null,null,null,null,null,null,null,null,"b) the assets and liabilities of the legal parent (the accounting acquiree) recognised and measured in accordance with this IFRS?"]
["3H-Y",null,null,null,null,null,null,null,null,"c) the retained earnings and other equity balances of the legal subsidiary (accounting acquirer) before the business combination?"]
["3H-Y",null,null,null,null,null,null,null,null,"d) the amount recognised as issued equity interests in the consolidated financial statements determined by adding the issued equity interest of the legal subsidiary (the accounting acquirer) outstanding immediately before the business combination to the fair value of the legal parent (accounting acquiree). However, the equity structure (i.e. the number and type of equity interests issued) reflects the equity structure of the legal parent (the accounting acquiree), including the equity interests the legal parent issued to effect the combination. Accordingly, the equity structure of the legal subsidiary (the accounting acquirer) is restated using the exchange ratio established in the acquisition agreement to reflect the number of shares of the legal parent (the accounting acquiree) issued in the reverse acquisition?"]
["3H-Y",null,null,null,null,null,null,null,null,"e) the non-controlling interest's proportionate share of the legal subsidiary's (accounting acquirer's) pre-combination carrying amounts of retained earnings and other equity interests?"]
["3H-Y",null,null,null,null,null,null,null,null,"Non-controlling interest"]
["3H-Y",null,null,null,"3HC3",2,"3H"," ","IFRS 3:B23","Have the owners of the legal acquiree (the accounting acquirer) that have not exchanged their equity interests for equity interests of the legal parent (the accounting acquiree) been treated as a non-controlling interest in the consolidated financial statements after the reverse acquisition?"]
["3H-Y","3HC3-G",null,null,null,null,null,null,"IFRS 3:B23","Note: That is because the owners of the legal acquiree that do not exchange their equity interests for equity interests of the legal acquirer have an interest in only the results and net assets of the legal acquiree - not in the results and net assets of the combined entity. Conversely, even though the legal acquirer is the acquiree for accounting purposes, the owners of the legal acquirer have an interest in the results and net assets of the combined entity."]
["3H-Y",null,null,null,null,null,"3H"," ","IFRS 3:B24","Does the non-controlling interest reflect the non-controlling shareholders' proportionate interest in the pre-combination carrying amounts of the legal acquiree's net assets?"]
["3H-Y",null,null,null,null,null,null,null,null,"Earnings per share"]
["3H-Y",null,null,null,null,null,"3H"," ","IFRS 3:B26","In calculating the weighted average number of ordinary shares outstanding (the denominator of the earnings per share calculation) during the period in which the reverse acquisition occurs:"]
["3H-Y",null,null,null,null,null,null,null,null,"a) Has the number of ordinary shares outstanding from the beginning of that period to the acquisition date been computed on the basis of the weighted average number of ordinary shares of the legal acquiree (accounting acquirer) outstanding during the period multiplied by the exchange ratio established in the merger agreement; and"]
["3H-Y",null,null,null,null,null,null,null,null,"b) Has the number of ordinary shares outstanding from the acquisition date to the end of that period been the actual number of ordinary shares of the legal acquirer (the accounting acquiree) outstanding during that period?"]
["3H-Y",null,null,null,null,null,"3H",null,"IFRS 3:B27","Has the basic earnings per share for each comparative period before the acquisition date presented in the consolidated financial statements following a reverse acquisition been calculated by dividing:"]
["3H-Y",null,null,null,null,null,null,null,null,"a) the profit or loss of the legal acquiree attributable to ordinary shareholders in each of those periods by"]
["3H-Y",null,null,null,null,null,null,null,null,"b) the legal acquiree's historical weighted average number of ordinary shares outstanding multiplied by the exchange ratio established in the acquisition agreement."]
[]
[null,null,null,null,null,null,null,null,null,"*End*"]

{"sheet":"IFRS3P","index":10,"n_rows":164,"n_cols":12,"rows_kept":164,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,"IFRS 3 ","Business Combinations",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IFRS 3 as revised in 2008 which prescribes the accounting treatment for business combinations. ",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\n",null,null,"Yes"]
["-G",null,null,null,null,null,null,"IFRS 3:64M","IFRS 16, issued in January 2016, amended paragraphs 14, 17, B32 and B42, deleted paragraphs B28–B30 and their related heading and added paragraphs 28A–28B and their related heading. An entity shall apply those amendments for annual periods beginning on or after 1 January 2019.",null,null,"No"]
["-G",null,null,null,null,null,null,"IFRS 3:64O","Annual Improvements to IFRS Standards 2015–2017 Cycle, issued in December 2017, added paragraph 42A. An entity shall apply those amendments to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after 1 January 2019. ",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective:"]
["-G",null,null,null,null,null,null,"IFRS 3:64P","Definition of a Business, issued in October 2018, added paragraphs B7A–B7C, B8A and B12A–B12D, amended the definition of the term ‘business’ in Appendix A, amended paragraphs 3, B7–B9, B11 and B12 and deleted paragraph B10. An entity shall apply these amendments to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after 1 January 2020 and to asset acquisitions that occur on or after the beginning of that period. Earlier application of these amendments is permitted. If an entity applies these amendments for an earlier period, it shall disclose that fact."]
["-G",null,null,null,null,null,null,"IFRS 3:11","Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, amended the footnote in paragraph 11 of IFRS 3. The amendment clarifys that, for the purpose of applying IFRS 3, the definitions of an asset and a liability should be taken from the 2001 Framework for the Preparation and Presentation of Financial Statements rather than the Conceptual Framework for Financial Reporting issued in March 2018. An entity shall apply that amendment for annual periods beginning on or after 1 January 2020. "]
["-G",null,null,null,null,null,null,"IFRS 3:64N","IFRS 17, issued in May 2017, amended paragraphs 17, 20, 21, 35 and B63, and after paragraph 31 added a heading and paragraph 31A. An entity shall apply those amendments when it applies IFRS 17."]
[null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"The nature and financial effect of business combinations that occur during the current period or after the end of the reporting period"]
[null,null,null,"3A",1,"3A","3A",null,"Has the entity entered into a business combination during the current or prior reporting period?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["3A-Y",null,null,"3A1",2,"3A-1",null,null,"Has the entity entered into business combinations that were effected during the current period?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["3A-Y","3A1-Y",null,"3A1C1",3,"3A-1",null,"IFRS 3:59(a)","The acquirer shall disclose information that enables users of its financial statements to evaluate the nature and financial effect of a business combination that occurs during the current reporting period."]
["3A-Y","3A1-Y","3A1C1-G",null,null,null,null,null,"Note: Paragraph B64 of IFRS 3 (set out below), specify the minimum disclosures required to satisfy this requirement."]
["3A-Y","3A1-Y",null,null,null,null,null,null,"Business combinations that occur during the reporting period"]
["3A-Y","3A1-Y&G",null,null,null,"3A-1",null,"IFRS 3:B65","Note: The information required by paragraphs B64(e)-(q) of IFRS 3 (see below) shall be disclosed in aggregate for business combinations occurring during the reporting period that are individually immaterial, but that are material collectively."]
["3A-Y","3A1-Y",null,null,null,"3A-1",null,null,"For each business combination that occurs during the reporting period, the acquirer shall disclose:"]
["3A-Y","3A1-Y",null,null,null,null,null,"IFRS 3:B64(a)","a)      the name and description of the acquiree;"]
["3A-Y","3A1-Y",null,null,null,null,null,"IFRS 3:B64(b)","b)      the acquisition date; "]
["3A-Y","3A1-Y",null,null,null,null,null,"IFRS 3:B64(c)","c)       the percentage of voting equity interests acquired;"]
["3A-Y","3A1-Y",null,null,null,null,null,"IFRS 3:B64(d)","d)      the primary reason for the business combination and a description of how the aquirer obtained control of the aquiree;"]
["3A-Y","3A1-Y",null,null,null,null,null,"IFRS 3:B64(e)","e)       a qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors;"]
["3A-Y","3A1-Y",null,null,null,null,null,"IFRS 3:B64(f)","f)      the acquisition-date fair value of the total consideration transferred and the acquisition-date fair value of each major class of consideration, such as:"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    i)        cash;"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    ii)       other tangible or intangible assets, including a business or \n          subsidiary of the acquirer;"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    iii)      liabilities incurred (e.g. a liability for contingent consideration); and"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    iv)      equity interests of the acquirer, including the number of instruments or interests issued or issuable and the method of measuring the fair value of those instruments or interests;"]
["3A-Y","3A1-Y",null,"3A1C2",3,null,null,"IFRS 3:B64(g)","i)      for contingent consideration arrangements and indemnification assets:"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    i)        the amount recognised as of the acquisition date; "]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    ii)       a description of the arrangement and the basis for determining the \n          amount of the payment;"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    iii)      if a range can be estimated, an estimate of the range of outcomes \n         (undiscounted), or if a range cannot be estimated, that fact and the reasons why a range cannot be estimated. If the maximum amount of the payment is unlimited, the acquirer shall disclose that fact."]
["3A-Y","3A1-Y","3A1C2-G",null,null,null,null,null,"Note: The acquirer shall classify an obligation to pay contingent consideration that meets the definition of a financial instrument as a financial liability or as equity on the basis of the definitions of an equity instrument and a financial liability in paragraph 11 of IAS 32. The acquirer shall classify as an asset a right to the return of previously transferred consideration if specified conditions are met. Paragraph 58 of IFRS 3 provides guidance on the subsequent accounting for contingent consideration."]
["3A-Y","3A1-Y",null,"3A1C3",3,null,null,"IFRS 3:40","j)        for acquired receivables:"]
["3A-Y","3A1-Y",null,null,null,null,null,"IFRS 3:B64(h)","    i)        the fair value of the receivables;"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    ii)       the gross contractual amounts receivable; and"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    iii)      the best estimate at the acquisition date of the contractual cash \n          flows not expected to be collected;"]
["3A-Y","3A1-Y","3A1C3-G",null,null,null,null,"IFRS 3:B64(h)","Note: The disclosures required by paragraph B64(h) of IFRS 3 shall be provided by major class of receivable, such as loans, direct finance leases and any other class of receivables."]
["3A-Y","3A1-Y",null,null,null,null,null,"IFRS 3:B64(i)","k)       the amounts recognised as of the acquisition date for each major class \n          of assets acquired and liabilities assumed;"]
["3A-Y","3A1-Y",null,null,null,null,null,"IFRS 3:B64(j)","l)        for each contingent liability recognised in accordance with paragraph 23 of IFRS 3, the information required by paragraph 85 of IAS 37 Provisions, Contingent Liabilities and Contingent Assets (see relevant section of this checklist);"]
["3A-Y","3A1-Y",null,null,null,null,null,"IFRS 3:B64(j)","m)     if a contingent liability is not recognised because its fair value cannot be \n         measured reliably, the acquirer shall disclose:"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    i)        the information required by paragraph 86 of IAS 37 (see relevant \n          section of this checklist); and"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    ii)       the reasons why the liability cannot be measured reliably;"]
["3A-Y","3A1-Y",null,null,null,null,null,"IFRS 3:B64(k)","n)      the total amount of goodwill that is expected to be deductible for tax \n         purposes;"]
["3A-Y","3A1-Y",null,"3A1C4",3,null,null,"IFRS 3:B64(l)","o)      for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in the business combination in accordance with paragraph 51 of IFRS 3:"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    i)        a description of each transaction;"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    ii)       how the acquirer accounted for each transaction;"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    iii)      the amounts recognised for each transaction and the line item in the \n          financial statements in which each amount is recognised; and"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    iv)      if the transaction is the effective settlement of a pre-existing \n          relationship, the method used to determine the settlement amount;"]
["3A-Y","3A1-Y","3A1C4-G",null,null,null,null,"IFRS 3:51","Note: The acquirer and the acquiree may have a pre-existing relationship or other arrangement before negotiations for the business combination began, or they may enter into an arrangement during the negotiations that is separate from the business combination. In either situation, the acquirer shall identify any amounts that are not part of what the acquirer and the acquiree (or its former owners) exchanged in the business combination, i.e. amounts that are not part of the exchange for the acquiree. The acquirer shall recognise as part of applying the acquisition method only the consideration transferred for the acquiree and the assets acquired and liabilities assumed in the exchange for the acquiree. Separate transactions shall be accounted for in accordance with the relevant IFRSs."]
["3A-Y","3A1-Y",null,null,null,null,null,"IFRS 3:B64(m)","p)      the disclosure of separately recognised transactions required by paragraph B64(l) (see above) shall include the amount of acquisition-related costs and, separately, the amount of those costs recognised as an expense and the line item or items in the statement of comprehensive income in which those expenses are recognised. The amount of any issue costs not recognised as an expense and how they were recognised shall also be disclosed."]
["3A-Y","3A1-Y",null,"3A1C5",3,null,null,"IFRS 3:B64(n)","q)      in a bargain purchase (see paragraphs 34–36 of IFRS 3):"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    i)        the amount of any gain recognised in accordance with paragraph 34 of IFRS 3 and the line item in the statement of comprehensive income in which the gain is recognised; and"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    ii)       a description of the reasons why the transaction resulted in a gain;"]
["3A-Y","3A1-Y","3A1C5-G",null,null,null,null,"IFRS 3:34","Note: A bargain purchase is a business combination in which the net of the acquisition-date amounts of the identified assets acquired and the liabilities assumed, exceeds the aggregate of consideration transferred, the amount of the non-controlling interest and the acquisition-date fair value of any previously held equity interest in the acquiree."]
["3A-Y","3A1-Y",null,null,null,null,null,"IFRS 3:B64(o)","r)       for each business combination in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date:"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    i)        the amount of the non-controlling interest in the acquiree recognised at the acquisition date and the measurement basis for that amount; and"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    ii)       for each non-controlling interest in an acquiree measured at fair value, the valuation techniques and significant inputs used to measure that value;"]
["3A-Y","3A1-Y",null,null,null,null,null,"IFRS 3:B64(p)","s)       in a business combination achieved in stages:"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    i)        the acquisition-date fair value of the equity interest in the acquiree held by the acquirer immediately before the acquisition date; and"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    ii)       the amount of any gain or loss recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination (see paragraph 42 of IFRS 3) and the line item in the statement of comprehensive income in which that gain or loss is recognised; and"]
["3A-Y","3A1-Y",null,null,null,null,null,"IFRS 3:B64(q)","t)       the following information:"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    i)        the amounts of revenue and profit or loss of the acquiree since the acquisition date included in the consolidated statement of comprehensive income for the reporting period; and"]
["3A-Y","3A1-Y",null,null,null,null,null,null,"    ii)       the revenue and profit or loss of the combined entity for the current reporting period as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period;"]
["3A-Y","3A1-Y",null,"3A1C6",3,"3A-1",null,"IFRS 3:B64(q)","If disclosure of any of the information required by paragraph B64(q) of IFRS 3 (see above) is impracticable, the entity shall disclose that fact and explain why the disclosure is impracticable. "]
["3A-Y","3A1-Y","3A1C6-G",null,null,null,null,"IFRS 3:B64(q)","Note: IFRS 3 uses the term ‘impracticable’ with the same meaning as in IAS 8  Accounting Policies, Changes in Accounting Estimates and Errors."]
[null,null,null,null,null,null,null,null,"Business combinations occurring after the reporting period"]
[null,null,null,"3B",1,"3B","3B",null,"Is the acquisition date of a business combination after the end of the reporting period but before the financial statements are authorised for issue?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["3B-Y",null,null,"3BC1",2,"3B",null,"IFRS 3:59","The acquirer shall disclose information that enables users of its financial statements to evaluate the nature and financial effect of a business combination that occurs after the end of the reporting period but before the financial statements are authorised for issue."]
["3B-Y","3BC1-G",null,null,null,null,null,null,"Note: Paragraphs B64 to B66 of IFRS 3, set out below, specify the minimum disclosures required to satisfy this requirement."]
["3B-Y",null,null,null,null,"3B",null,"IFRS 3:B66","The acquirer shall disclose the information required by paragraph B64 of IFRS 3 (see below), unless the initial accounting for the business combination is incomplete at the time the financial statements are authorised for issue."]
["3B-Y",null,null,null,null,"3B",null,null,"For each business combination that occurs after the end of the reporting period but before the financial statements are authorised for issue, the acquirer shall disclose:"]
["3B-Y",null,null,null,null,null,null,"IFRS 3:B64(a)","a)      the name and description of the acquiree;"]
["3B-Y",null,null,null,null,null,null,"IFRS 3:B64(b)","b)      the acquisition date; "]
["3B-Y",null,null,null,null,null,null,"IFRS 3:B64(c)","c)       the percentage of voting equity interests acquired;"]
["3B-Y",null,null,null,null,null,null,"IFRS 3:B64(d)","d)      the primary reason for the business combination and a description of how the acquirer obtained control of the acquiree;"]
["3B-Y",null,null,null,null,null,null,"IFRS 3:B64(e)","e)       a qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors;"]
["3B-Y",null,null,null,null,null,null,"IFRS 3:B64(f)","f)      the acquisition-date fair value of the total consideration transferred and the acquisition-date fair value of each major class of consideration, such as;"]
["3B-Y",null,null,null,null,null,null,null,"    i)        cash;"]
["3B-Y",null,null,null,null,null,null,null,"    ii)       other tangible or intangible assets, including a business or \n          subsidiary of the acquirer;"]
["3B-Y",null,null,null,null,null,null,null,"    iii)      liabilities incurred (e.g. a liability for contingent consideration); and"]
["3B-Y",null,null,null,null,null,null,null,"    iv)      equity interests of the acquirer, including the number of instruments or interests issued or issuable and the method of measuring the fair value of those instruments or interests;"]
["3B-Y",null,null,"3BC2",2,null,null,"IFRS 3:B64(g)","g)      for contingent consideration arrangements and indemnification assets:"]
["3B-Y",null,null,null,null,null,null,null,"    i)        the amount recognised as of the acquisition date; "]
["3B-Y",null,null,null,null,null,null,null,"    ii)       a description of the arrangement and the basis for determining the amount of the payment;"]
["3B-Y",null,null,null,null,null,null,null,"    iii)      an estimate of the range of outcomes (undiscounted) or, if a range cannot be estimated, that fact and the reasons why a range cannot be estimated. If the maximum amount of the payment is unlimited, the acquirer shall disclose that fact."]
["3B-Y","3BC2-G",null,null,null,null,null,"IFRS 3:40","Note: The acquirer shall classify an obligation to pay contingent consideration that meets the definition of a financial instrument as a financial liability or as equity on the basis of the definitions of an equity instrument and a financial liability in paragraph 11 of IAS 32 Financial Instruments: Presentation. The acquirer shall classify as an asset a right to the return of previously transferred consideration if specified conditions are met. Paragraph 58 provides guidance on the subsequent accounting for contingent consideration."]
["3B-Y",null,null,"3BC3",2,null,null,"IFRS 3:40","h)        for acquired receivables:"]
["3B-Y",null,null,null,null,null,null,"IFRS 3:B64(h)","    i)        the fair value of the receivables;"]
["3B-Y",null,null,null,null,null,null,null,"    ii)       the gross contractual amounts receivable; and"]
["3B-Y",null,null,null,null,null,null,null,"    iii)      the best estimate at the acquisition date of the contractual cash flows not expected to be collected;"]
["3B-Y","3BC3-G",null,null,null,null,null,"IFRS 3:B64(h)","Note: The disclosures required by paragraph B64(h) of IFRS 3 shall be provided by major class of receivable, such as loans, direct finance leases and any other class of receivables."]
["3B-Y",null,null,null,null,null,null,"IFRS 3:B64(i)","i)       the amounts recognised as of the acquisition date for each major class of assets acquired and liabilities assumed;"]
["3B-Y",null,null,null,null,null,null,"IFRS 3:B64(j)","j)        for each contingent liability recognised in accordance with paragraph 23 of IFRS 3, the information required by paragraph 85 of IAS 37 Provisions, Contingent Liabilities and Contingent Assets (see relevant section of this checklist). If a contingent liability is not recognised because its fair value cannot be measured reliably, the acquirer shall disclose:"]
["3B-Y",null,null,null,null,null,null,null,"    i)        the information required by paragraph 86 of IAS 37 (see relevant section of this checklist); and"]
["3B-Y",null,null,null,null,null,null,null,"    ii)       the reasons why the liability cannot be measured reliably;"]
["3B-Y",null,null,null,null,null,null,"IFRS 3:B64(k)","k)      the total amount of goodwill that is expected to be deductible for tax purposes;"]
["3B-Y",null,null,"3BC4",2,null,null,"IFRS 3:B64(l)","l)      for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in the business combination in accordance with paragraph 51 of IFRS 3:"]
["3B-Y",null,null,null,null,null,null,null,"    i)        a description of each transaction;"]
["3B-Y",null,null,null,null,null,null,null,"    ii)       how the acquirer accounted for each transaction;"]
["3B-Y",null,null,null,null,null,null,null,"    iii)      the amounts recognised for each transaction and the line item in the financial statements in which each amount is recognised; and"]
["3B-Y",null,null,null,null,null,null,null,"    iv)      if the transaction is the effective settlement of a pre-existing relationship, the method used to determine the settlement amount;"]
["3B-Y","3BC4-G",null,null,null,null,null,"IFRS 3:51","Note: The acquirer and the acquiree may have a pre-existing relationship or other arrangement before negotiations for the business combination began, or they may enter into an arrangement during the negotiations that is separate from the business combination. In either situation, the acquirer shall identify any amounts that are not part of what the acquirer and the acquiree (or its former owners) exchanged in the business combination, i.e. amounts that are not part of the exchange for the acquiree. The acquirer shall recognise as part of applying the acquisition method only the consideration transferred for the acquiree and the assets acquired and liabilities assumed in the exchange for the acquiree. Separate transactions shall be accounted for in accordance with the relevant IFRSs."]
["3B-Y",null,null,null,null,null,null,"IFRS 3:B64(m)","m)      the disclosure of separately recognised transactions required by paragraph B64(l) (see above) shall include the amount of acquisition-related costs and, separately, the amount of those costs recognised as an expense and the line item or items in the statement of comprehensive income in which those expenses are recognised. The amount of any issue costs not recognised as an expense and how they were recognised shall also be disclosed."]
["3B-Y",null,null,"3BC5",2,null,null,"IFRS 3:B64(n)","n)      in a bargain purchase (see paragraphs 34–36 of IFRS 3):"]
["3B-Y",null,null,null,null,null,null,null,"    i)        the amount of any gain recognised in accordance with paragraph 34 of IFRS 3 and the line item in the statement of comprehensive income in which the gain is recognised; and"]
["3B-Y",null,null,null,null,null,null,null,"    ii)       a description of the reasons why the transaction resulted in a gain;"]
["3B-Y","3BC5-G",null,null,null,null,null,"IFRS 3:34","Note: A bargain purchase is a business combination in which the net of the acquisition-date amounts of the identified assets acquired and the liabilities assumed, exceeds the aggregate of consideration transferred, the amount of the non-controlling interest and the acquisition-date fair value of any previously held equity interest in the acquiree."]
["3B-Y",null,null,null,null,null,null,"IFRS 3:B64(o)","o)       for each business combination in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date:"]
["3B-Y",null,null,null,null,null,null,null,"    i)        the amount of the non-controlling interest in the acquiree recognised at the acquisition date and the measurement basis for that amount; and"]
["3B-Y",null,null,null,null,null,null,null,"    ii)       for each non-controlling interest in an acquiree measured at fair value, the valuation techniques and significant inputs used for determining that value;"]
["3B-Y",null,null,null,null,null,null,"IFRS 3:B64(p)","p)       in a business combination achieved in stages:"]
["3B-Y",null,null,null,null,null,null,null,"    i)        the acquisition-date fair value of the equity interest in the acquiree \n          held by the acquirer immediately before the acquisition date; and"]
["3B-Y",null,null,null,null,null,null,null,"    ii)       the amount of any gain or loss recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination (see paragraph 42 of IFRS 3) and the line item in the statement of comprehensive income in which that gain or loss is recognised."]
["3B-Y",null,null,null,null,null,null,"IFRS 3:B64(q)","q)         the following information:"]
["3B-Y",null,null,null,null,null,null,null,"    i)        the amounts of revenue and profit or loss of the acquiree since the acquisition date included in the consolidated statement of comprehensive income for the reporting period; and"]
["3B-Y",null,null,null,null,null,null,null,"    ii)       the revenue and profit or loss of the combined entity for the current reporting period as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period;"]
["3B-Y",null,null,"3BC6",2,"3B",null,"IFRS 3:B64(q)","If disclosure of any of the information required by paragraph B64(q) of IFRS 3 (see above) is impracticable, the entity acquirer shall disclose that fact and explain why the disclosure is impracticable."]
["3B-Y","3BC6-G",null,null,null,null,null,"IFRS 3:B64(q)","Note: IFRS 3 uses the term \"impracticable\" with the same meaning as in IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors."]
["3B-Y",null,null,null,null,"3B",null,"IFRS 3:B66","If the initial accounting for a business combination occurring after the reporting period is incomplete at the time the financial statements are authorised for issue, the entity shall disclose: "]
["3B-Y",null,null,null,null,null,null,null,"a)      a description of which disclosures could not be made; and"]
["3B-Y",null,null,null,null,null,null,null,"b)      the reasons why they could not be made."]
["3A-Y",null,null,null,null,null,null,null,"The effects of adjustments recognised in the current period that relate to business combinations that occurred in the period or previous reporting periods"]
["3A-Y",null,null,"3A2",2,"3A-2",null,null,"Has the acquirer recognised adjustments in the current period that relate to business combinations that occurred in the period or previous reporting periods?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["3A-Y","3A2-Y",null,"3A2C1",3,"3A-2",null,"IFRS 3:61","The acquirer shall disclose information that enables users of its financial statements to evaluate the financial effect of adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods."]
["3A-Y","3A2-Y","3A2C1-G",null,null,null,null,"IFRS 3:62","Note: Paragraph B67 of IFRS 3, set out below, specifies the minimum disclosures required to satisfy this requirement."]
["3A-Y","3A2-Y",null,null,null,"3A-2",null,"IFRS 3:B67","To meet the objective in paragraph 61 of IFRS 3 (see above), the acquirer shall disclose the following information for each material business combination (or in the aggregate for individually immaterial business combinations that are material collectively):"]
["3A-Y","3A2-Y",null,null,null,"3A-2",null,"IFRS 3:B67(a)","a)      if the initial accounting for a business combination is incomplete (see paragraph 45 of IFRS 3) for particular assets, liabilities, non-controlling interests or items of consideration and the amounts recognised in the financial statements for the business combination thus have been determined only provisionally:"]
["3A-Y","3A2-Y",null,null,null,null,null,null,"    i)        the reasons why the initial accounting for the business combination is incomplete;"]
["3A-Y","3A2-Y",null,null,null,null,null,null,"    ii)       the assets, liabilities, equity interests or items of consideration for which the initial accounting is incomplete; and"]
["3A-Y","3A2-Y",null,null,null,null,null,null,"    iii)      the nature and amount of any measurement period adjustments recognised during the reporting period in accordance with paragraph 49 of IFRS 3;"]
["3A-Y","3A2-Y",null,null,null,"3A-2",null,"IFRS 3:B67(b)","b)      for each reporting period after the acquisition date until the entity collects, sells or otherwise loses the right to a contingent consideration asset, or until the entity settles a contingent consideration liability or the liability is cancelled or expires:"]
["3A-Y","3A2-Y",null,null,null,null,null,null,"    i)        any changes in the recognised amounts, including any differences arising upon settlement;"]
["3A-Y","3A2-Y",null,null,null,null,null,null,"    ii)       any changes in the range of outcomes (undiscounted) and the reasons for those changes; and"]
["3A-Y","3A2-Y",null,null,null,null,null,null,"    iii)      the valuation techniques and key model inputs used to measure contingent consideration;"]
["3A-Y","3A2-Y",null,null,null,"3A-2",null,"IFRS 3:B67(c)","c)       for contingent liabilities recognised in a business combination, the information required by paragraphs 84 and 85 of IAS 37 (see relevant section of this checklist) for each class of provision; and"]
["3A-Y","3A2-Y",null,null,null,"3A-2",null,"IFRS 3:B67(e)","d)      the amount and an explanation of any gain or loss recognised in the current reporting period that both:"]
["3A-Y","3A2-Y",null,null,null,null,null,null,"    i)        relates to the identifiable assets acquired or liabilities assumed in a business combination that was effected in the current or previous reporting period; and"]
["3A-Y","3A2-Y",null,null,null,null,null,null,"    ii)       is of such a size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements."]
["3A-Y",null,null,null,null,null,null,null,"Changes in the carrying amount of goodwill"]
["3A-Y",null,null,"3A3",2,"3A-3",null,null,"Did the entity have any goodwill?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["3A-Y","3A3-Y",null,null,null,"3A-3",null,"IFRS 3:B67(d)","The entity shall disclose a reconciliation of the carrying amount of goodwill at the beginning and end of the reporting period, showing separately:"]
["3A-Y","3A3-Y",null,null,null,null,null,null,"a)      the gross amount and accumulated impairment losses at the beginning of the reporting period;"]
["3A-Y","3A3-Y",null,null,null,null,null,null,"b)      additional goodwill recognised during the reporting period, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations;"]
["3A-Y","3A3-Y",null,null,null,null,null,null,"c)       adjustments resulting from the subsequent recognition of deferred tax assets during the reporting period in accordance with paragraph 67 or IFRS 3;"]
["3A-Y","3A3-Y",null,null,null,null,null,null,"d)      goodwill included in a disposal group classified as held for sale in accordance with IFRS 5 and goodwill derecognised during the reporting period without having previously been included in a disposal group classified as held for sale;"]
["3A-Y","3A3-Y",null,"3A3C1",3,null,null,null,"e)      impairment losses recognised during the reporting period in accordance with IAS 36 Impairment of Assets;"]
["3A-Y","3A3-Y","3A3C1-G",null,null,null,null,null,"Note: In addition to this requirement, the entity is required to disclose information about the recoverable amount and impairment of goodwill in accordance with IAS 36."]
["3A-Y","3A3-Y",null,null,null,null,null,null,"f)       net exchange rate differences arising during the reporting period in accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates;"]
["3A-Y","3A3-Y",null,null,null,null,null,null,"g)      any other changes in the carrying amount during the reporting period; and"]
["3A-Y","3A3-Y",null,null,null,null,null,null,"h)      the gross amount and accumulated impairment losses at the end of the reporting period."]
["OR,3A-Y,3B-Y",null,null,null,null,null,null,null,"Additional information"]
["OR,3A-Y,3B-Y",null,null,null,null,"3A, 3B",null,"IFRS 3:63","If the specific disclosures required by IFRS 3 and other IFRSs do not meet the objectives set out in paragraphs 59 and 61 of IFRS 3, the acquirer shall disclose whatever additional information is necessary to meet those objectives."]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS4A","index":11,"n_rows":360,"n_cols":13,"rows_kept":360,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[null,null,null,null,null,null,null,null,"IFRS 4","Insurance Contracts",null,null,"N/A"]
[null,null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IFRS 4, which specifies the financial reporting for insurance contracts by an entity that issues such contracts (described as an insurer). IFRS 4 is an interim measure until the IASB completes the second phase of its project on insurance contracts.",null,null,"Show"]
[null,null,null,null,null,null,null,null,null,"Temporary exemption from IFRS 9",null,null,"Hide"]
[null,null,null,null,null,null,null,null,null,"IFRS 9 and IFRS 17 (the new Standard on insurance contracts that will replace IFRS 4, effective for annual period beginning on or after 1 January 2021) are both expected to result in major accounting changes for most insurers and entities issuing financial instruments with discretionary participating features. "]
[null,null,null,null,null,null,null,null,null,"To mitigate the issues arising for insurers as a result of the effective date of IFRS 9 falling before that of IFRS 17, amendments to IFRS 4 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts, issued in September 2016, permitted insurers that meet specified criteria to apply a temporary exemption from IFRS 9, for annual periods beginning on or after 1 January 2018 (see IFRS 4:20A).",null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,"The overlay approach ",null,null,"No"]
[null,null,null,null,null,null,null,null,null,"Amendments to IFRS 4 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts, issued in September 2016, also permit insurers to apply the overlay approach to designated financial assets when it first applies IFRS 9 (see IFRS 4:35C).",null,null,"Guidance"]
[]
[null,null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column"]
["-G",null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). "]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time"]
["-G",null,null,null,null,null,null,null,"IFRS 4:41I","IFRS 16, issued in January 2016, amended paragraph 4. An entity shall apply\nthat amendment for annual periods beginning on or after 1 January 2019."]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective"]
["-G",null,null,null,null,null,null,null,"IFRS 4:IG15 & IG16","Amendments to IAS 1 and IAS 8 Definition of Material, issued in October 2018, amended paragraphs 15 and 16 of IFRS 4 Implementation Guidance following the revision of definition of material in IAS 1 and IAS 8. An entity shall apply these amendments prospectively at the same time it applies the amendments to the definition of material in IAS 1 and IAS 8."]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,"Detailed compliance Questions"]
[null,null,null,null,null,null,null,null,null,"Scope"]
[null,null,null,null,null,null,null,null,null,"Definition of an insurance contract"]
["-G",null,null,null,null,null,null,null,null,"Note: Appendix B to IFRS 4 provides guidance on the definition of an insurance contract. Some of the main features of Appendix B are addressed below."]
[null,null,null,null,"4A",1,"4A","4A",null,"Has the entity issued any insurance contracts (including reinsurance contracts) or does it hold any reinsurance contracts?"]
["4A-G",null,null,null,null,null,"4A",null,"IFRS 4:A","Note: An insurance contract is a contract under which the one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if they are adversely impacted by a specified uncertain future event (the insurance event). An insurance risk is a risk, other than the risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index or other variable, provided that in the case of a non-financial variable that the variable is not specific to a party to the contract, transferred from the holder of a contract to the issuer.\n\nAll references in the questionnaire to insurance contract also apply to reinsurance contracts unless reinsurance contracts are specifically referred to.\n"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4A-Y",null,null,null,null,null,null,null,null,"Uncertain future event"]
["4A-Y",null,null,null,null,null,"4A",null,"IFRS 4:B2","In order to qualify as an insurance contract, is at least one of the following uncertain at the inception of the contract:"]
["4A-Y",null,null,null,null,null,"4A",null,null,"a)      whether an insured event will occur;"]
["4A-Y",null,null,null,null,null,"4A",null,null,"b)      when it will occur; or"]
["4A-Y",null,null,null,null,null,"4A",null,null,"c)      how much the insurer will need to pay if it occurs?"]
["4A-Y",null,null,null,null,null,null,null,null,"Payments in kind"]
["4A-Y",null,null,null,"4AC1",2,"4A",null,"IFRS 4:B5","In identifying insurance contracts, has the entity considered that some insurance contracts require or permit payments to be made in kind?"]
["4A-Y","4AC1-G",null,null,null,null,null,null,null,"Note: An example is when the insurer replaces a stolen article directly, instead of reimbursing the policyholder. Another example is when an insurer uses its own hospitals and medical staff to provide medical services covered by the contracts."]
["4A-Y",null,null,null,"4AC2",2,"4A",null,"IFRS 4:B6","In identifying insurance contracts, has the entity considered that some fixed-fee service contracts in which the level of service depends on an uncertain event meet the definition of an insurance contract in IFRS 4, even though they are not regulated as insurance contracts in some countries?"]
["4A-Y","4AC2-G",null,null,null,null,null,null,null,"Note: One example is a maintenance contract in which the service provider agrees to repair specified equipment after a malfunction. The fixed service fee is based on the expected number of malfunctions, but it is uncertain whether a particular machine will break down. The malfunction of the equipment adversely affects its owner and the contract compensates the owner (in kind, rather than cash)."]
["4A-Y",null,null,null,null,null,null,null,null,"Distinction between insurance risk and other risks"]
["4A-Y&G",null,null,null,null,null,"4A",null,"IFRS 4:B8","Note: Refer to the detailed guidance in Appendix B in this regard (paragraph B8 to B17)."]
["4A-Y",null,null,null,null,null,null,null,null,"Examples of insurance contracts"]
["4A-Y",null,null,null,null,null,"4A",null,"IFRS 4:B18","Has the entity accounted for the following as insurance contracts in accordance with IFRS 4, if the transfer of insurance risk is significant:"]
["4A-Y",null,null,null,null,null,"4A",null,null,"a)      insurance against theft or damage to property?"]
["4A-Y",null,null,null,null,null,"4A",null,null,"b)      insurance against product liability, professional liability, civil liability or legal expenses?"]
["4A-Y",null,null,null,null,null,"4A",null,null,"c)      life insurance and prepaid funeral plans (although death is certain, it is uncertain when death will occur or, for some types of life insurance, whether death will occur within the period covered by the insurance)?"]
["4A-Y",null,null,null,null,null,"4A",null,null,"d)      life-contingent annuities and pensions (i.e. contracts that provide compensation for the uncertain future event—the survival of the annuitant or pensioner—to assist the annuitant or pensioner in maintaining a given standard of living, which would otherwise be adversely affected by his or her survival)?"]
["4A-Y",null,null,null,null,null,"4A",null,null,"e)      disability and medical cover?"]
["4A-Y",null,null,null,null,null,"4A",null,null,"f)      surety bonds, fidelity bonds, performance bonds and bid bonds (i.e. contracts that provide compensation if another party fails to perform a contractual obligation, for example an obligation to construct a building)?"]
["4A-Y",null,null,null,"4AC3",2,"4A",null,"IFRS 4:B18(g)","g)      credit insurance that provides for specified payments to be made to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due under the original or modified terms of a debt instrument?"]
["4A-Y","4AC3-G",null,null,null,null,null,null,"IFRS 4:4(d)\nIFRS 4:B18(g)","Note: These contracts could have various legal forms, such as that of a guarantee, some types of letter of credit, a credit derivative default contract or an insurance contract. However, although these contracts meet the definition of an insurance contract, they also meet the definition of a financial guarantee contract in IFRS 9 and are within the scope of IAS 32 and IFRS 9, not IFRS 4 (see paragraph 4(d) of IFRS 4). Nevertheless, if an issuer of financial guarantee contracts has previously asserted explicitly that it regards such contracts as insurance contracts and has used accounting applicable to insurance contracts, the issuer may elect to apply either IAS 32 and IFRS 9 or IFRS 4 to such financial guarantee contracts.\n"]
["4A-Y",null,null,null,"4AC4",2,"4A",null,"IFRS 4:B18(h)","h)      product warranties?"]
["4A-Y","4AC4-G",null,null,null,null,null,null,"IFRS 4:4(a)","Note: Product warranties issued by another party for goods sold by a manufacturer, dealer or retailer are within the scope of this IFRS. However, product warranties issued directly by a manufacturer, dealer or retailer are outside its scope, because they are within the scope of IFRS 15 and IAS 37."]
["4A-Y",null,null,null,"4AC5",2,"4A",null,null,"i)      title insurance (i.e. insurance against the discovery of defects in title to land that were not apparent when the insurance contract was written)?"]
["4A-Y","4AC5-G",null,null,null,null,null,null,null,"Note: In this case, the insured event is the discovery of a defect in the title, not the defect itself."]
["4A-Y",null,null,null,null,null,"4A",null,null,"j)        travel assistance (i.e. compensation in cash or in kind to policyholders for losses suffered while they are travelling)?"]
["4A-Y",null,null,null,null,null,"4A",null,null,"k)       catastrophe bonds that provide for reduced payments of principal, interest or both if a specified event adversely affects the issuer of the bond (unless the specified event does not create significant insurance risk, for example if the event is a change in an interest rate or foreign exchange rate)?"]
["4A-Y",null,null,null,null,null,"4A",null,null,"l)        insurance swaps and other contracts that require a payment based on changes in climatic, geological or other physical variables that are specific to a party to the contract?"]
["4A-Y",null,null,null,null,null,"4A",null,null,"m)     reinsurance contracts?"]
["4A-Y",null,null,null,null,null,"4A",null,"IFRS 4:B19","Has the entity not accounted for the following as insurance contracts in accordance with IFRS 4:"]
["4A-Y",null,null,null,null,null,"4A",null,null,"a)      investment contracts that have the legal form of an insurance contract but do not expose the insurer to significant insurance risk, for example life insurance contracts in which the insurer bears no significant mortality risk (such contracts are non-insurance financial instruments or service contracts, see paragraphs B20 and B21 of Appendix B to IFRS 4)?"]
["4A-Y",null,null,null,null,null,"4A",null,null,"b)      contracts that have the legal form of insurance, but pass all significant insurance risk back to the policyholder through non-cancellable and enforceable mechanisms that adjust future payments by the policyholder as a direct result of insured losses, for example some financial reinsurance contracts or some group contracts (such contracts are normally non-insurance financial instruments or service contracts, see paragraphs B20 and B21 of Appendix B to IFRS 4)?"]
["4A-Y",null,null,null,null,null,"4A",null,null,"c)       self-insurance, in other words retaining a risk that could have been covered by insurance (there is no insurance contract because there is no agreement with another party)?"]
["4A-Y",null,null,null,"4AC6",2,"4A",null,null,"d)      contracts (such as gambling contracts) that require a payment if a specified uncertain future event occurs, but do not require, as a contractual precondition for payment, that the event adversely affects the policyholder?"]
["4A-Y","4AC6-G",null,null,null,null,null,null,null,"Note: However, this does not preclude the specification of a predetermined payout to quantify the loss caused by a specified event such as death or an accident (see also paragraph B13 of Appendix B to IFRS 4)."]
["4A-Y",null,null,null,"4AC7",2,"4A",null,null,"e)      derivatives that expose one party to financial risk but not insurance risk, because they require that party to make payment based solely on changes in one or more of a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (see IFRS 9)? [Effective upon applying IFRS 9]"]
["4A-Y",null,null,null,"4AC8",2,"4A",null,null,"f)      a credit-related guarantee (or letter of credit, credit derivative default contract or credit insurance contract) that requires payments even if the holder has not incurred a loss on the failure of the debtor to make payments when due (see IFRS 9)? [Effective upon applying IFRS 9]"]
["4A-Y",null,null,null,null,null,"4A",null,null,"g)      contracts that require a payment based on a climatic, geological or other physical variable that is not specific to a party to the contract (commonly described as weather derivatives)?"]
["4A-Y",null,null,null,null,null,"4A",null,null,"h)      catastrophe bonds that provide for reduced payments of principal, interest or both, based on a climatic, geological or other physical variable that is not specific to a party to the contract?"]
["4A-Y",null,null,null,null,null,null,null,null,"Significant insurance risk"]
["4A-Y",null,null,null,null,null,"4A",null,"IFRS 4:B22","Has the entity accounted for a contract as an insurance contract only if it transfers significant insurance risk? "]
["4A-Y",null,null,null,"4AC9",2,"4A",null,"IFRS 4:B23","Has the entity considered insurance risk to be significant if, and only if, an insured event could cause an insurer to pay significant additional benefits in any scenario, excluding scenarios that lack commercial substance (i.e. have no discernible effect on the economics of the transaction)? "]
["4A-Y","4AC9-G",null,null,null,null,null,null,null,"Notes:"]
["4A-Y","4AC9-G",null,null,null,null,null,null,null,"1)      If significant additional benefits would be payable in scenarios that have commercial substance, the condition in this context is met even if the insured event is extremely unlikely or even if the expected (i.e. probability-weighted) present value of contingent cash flows is a small proportion of the expected present value of all the remaining contractual cash flows."]
["4A-Y","4AC9-G",null,null,null,null,null,null,"IFRS 4:B24","2)      The additional benefits described in paragraph B23 refer to amounts that exceed those that would be payable if no insured event occurred (excluding scenarios that lack commercial substance). Those additional amounts include claims handling and claims assessment costs, but exclude:"]
["4A-Y","4AC9-G",null,null,null,null,null,null,null,"a)      the loss of the ability to charge the policyholder for future services. For example, in an investment-linked life insurance contract, the death of the policyholder means that the insurer can no longer perform investment management services and collect a fee for doing so. However, this economic loss for the insurer does not reflect insurance risk, just as a mutual fund manager does not take on insurance risk in relation to the possible death of the client. Therefore, the potential loss of future investment management fees is not relevant in assessing how much insurance risk is transferred by a contract."]
["4A-Y","4AC9-G",null,null,null,null,null,null,null,"b)      waiver on death of charges that would be made on cancellation or surrender. Because the contract brought those charges into existence, the waiver of these charges does not compensate the policyholder for a pre-existing risk. Hence, they are not relevant in assessing how much insurance risk is transferred by a contract."]
["4A-Y","4AC9-G",null,null,null,null,null,null,null,"c)       a payment conditional on an event that does not cause a significant loss to the holder of the contract. For example, consider a contract that requires the issuer to pay one million currency units if an asset suffers physical damage causing an insignificant economic loss of one currency unit to the holder. In this contract, the holder transfers to the insurer the insignificant risk of losing one currency unit. At the same time, the contract creates non-insurance risk that the issuer will need to pay 999,999 currency units if the specified event occurs. Because the issuer does not accept significant insurance risk from the holder, this contract is not an insurance contract."]
["4A-Y","4AC9-G",null,null,null,null,null,null,null,"d)      possible reinsurance recoveries. The insurer accounts for these separately."]
["4A-Y",null,null,null,"4AC10",2,"4A",null,"IFRS 4:B25","Has the insurer assessed the significance of insurance risk contract by contract, rather than by reference to materiality to the financial statements? "]
["4A-Y","4AC10-G",null,null,null,null,null,null,null,"Note: Thus, insurance risk may be significant even if there is a minimal probability of material losses for a whole book of contracts. This contract-by-contract assessment makes it easier to classify a contract as an insurance contract. However, if a relatively homogeneous book of small contracts is known to consist of contracts that all transfer insurance risk, an insurer need not examine each contract within that book to identify a few non-derivative contracts that transfer insignificant insurance risk."]
["4A-Y",null,null,null,null,null,"4A",null,"IFRS 4:B26","Has the entity applied IFRS 4 if a contract pays a death benefit exceeding the amount payable on survival, as the contract is an insurance contract unless the additional death benefit is insignificant (judged by reference to the contract rather than to an entire book of contracts)? "]
["4A-Y",null,null,null,"4AC11",2,"4A",null,"IFRS 4:B28","If an insurance contract is unbundled into a deposit component and an insurance component, has the significance of insurance risk transfer been assessed by reference to the insurance component?"]
["4A-Y","4AC11-G",null,null,null,null,null,null,null,"Note: The significance of insurance risk transferred by an embedded derivative is assessed by reference to the embedded derivative."]
["4A-Y",null,null,null,null,null,null,null,null,"Changes in the level of insurance risk"]
["4A-Y",null,null,null,"4AC12",2,"4A",null,"IFRS 4:B29","Has the entity classified as insurance contracts, some contracts that do not transfer any insurance risk at inception, although they do transfer insurance risk at a later time? "]
["4A-Y","4AC12-G",null,null,null,null,null,null,null,"Note: For example, consider a contract that provides a specified investment return and includes an option for the policyholder to use the proceeds of the investment on maturity to buy a life-contingent annuity at the current annuity rates charged by the insurer to other new annuitants when the policyholder exercises the option. The contract transfers no insurance risk to the issuer until the option is exercised, because the insurer remains free to price the annuity on a basis that reflects the insurance risk transferred to the insurer at that time. However, if the contract specifies the annuity rates (or a basis for setting the annuity rates), the contract transfers insurance risk to the issuer at inception."]
["4A-Y",null,null,null,null,null,"4A",null,"IFRS 4:B30","Has a contract that qualifies as an insurance contract been kept as an insurance contract until all rights and obligations are extinguished or expire?"]
[null,null,null,null,null,null,null,null,null,"Embedded derivatives"]
[null,null,null,null,"4D",1,"4D","4D",null,"Are there any embedded derivatives in insurance contracts which the entity has issued, apart from an embedded derivative which is itself an insurance contract? "]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4D-Y",null,null,null,"4DC2",2,"4D",null,"IFRS 4:7","Has the entity applied IFRS 9 to embedded derivatives included in insurance contracts (except for embedded derivatives which are themselves insurance contracts)? [Effective upon applying IFRS 9]"]
["4D-Y","4DC2-G",null,null,null,null,null,null,null,"Note: In applying IFRS 9, an entity separates some embedded derivatives from their host contracts, measure them at fair value and include changes in their fair value in profit or loss."]
["OR,4B-Y,4D-Y",null,null,null,"4BDC1",2,"4B, D",null,"IFRS 4:8","As an exception to the requirement in IFRS 9, has the insurer considered that it need not separate, and measure at fair value, a policyholder’s option to surrender an insurance contract for a fixed amount (or for an amount based on a fixed amount and an interest rate), even if the exercise price differs from the carrying amount of the host insurance liability? [Effective upon applying IFRS 9]"]
["OR,4B-Y,4D-Y",null,null,null,"4BDC2",2,"4B, D",null,"IFRS 4:8","Has the insurer applied the requirement in IFRS 9 to a put option or cash surrender option embedded in an insurance contract if the surrender value varies in response to the change in a financial variable (such as an equity or commodity price or index), or a non-financial variable that is not specific to a party to the contract?"]
["OR,4B-Y,4D-Y",null,null,null,"4BDC3",2,"4B, D",null,"IFRS 4:8","Has the insurer also applied the requirement in IFRS 9 if the holder’s ability to exercise a put option or cash surrender option is triggered by a change in such a variable (for example, a put option that can be exercised if a stock market index reaches a specified level).? [Effective upon applying IFRS 9]"]
["OR,4B-Y,4D-Y",null,null,null,"4BD1",2,"4B, D -1",null,"IFRS 4:9","Has the entity issued financial instruments with a discretionary participation feature?"]
["OR,4B-Y,4D-Y","4BD1-G",null,null,null,null,null,null,"IFRS 4:A","Note: A discretionary participation feature is a contractual right to receive, as a supplement to guaranteed benefits, additional benefits:"]
["OR,4B-Y,4D-Y","4BD1-G",null,null,null,null,null,null,null,"a)      that are likely to be a significant portion of the total contractual benefits:"]
["OR,4B-Y,4D-Y","4BD1-G",null,null,null,null,null,null,null,"b)      whose amount or timing is contractually at the discretion of the issuer; and"]
["OR,4B-Y,4D-Y","4BD1-G",null,null,null,null,null,null,null,"c)      that are contractually based on:"]
["OR,4B-Y,4D-Y","4BD1-G",null,null,null,null,null,null,null,"i)      the performance of a specified pool of contracts or a specified type of contract;"]
["OR,4B-Y,4D-Y","4BD1-G",null,null,null,null,null,null,null,"ii)      realised and/or unrealised investment returns on a specified pool of assets held by the issuer, or"]
["OR,4B-Y,4D-Y","4BD1-G",null,null,null,null,null,null,null,"iii)      the profit or loss of the company, fund or other entity that issues the contract."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,4B-Y,4D-Y","4BD1-Y",null,null,null,null,null,null,"IFRS 4:9","Has the insurer applied the requirements of paragraph 8 of IFRS 4 (above) to options to surrender a financial instrument containing a discretionary participation feature?"]
[null,null,null,null,null,null,null,null,null,"Unbundling of deposit components"]
[null,null,null,null,"4E",1,"4E","4E",null,"Do any of the insurance contracts which the entity has issued contain both an insurance component and a deposit component? "]
["4E-G",null,null,null,null,null,null,null,null,"Note: Some insurance contracts contain both an insurance component and a deposit component. In some cases, an insurer is required or permitted to unbundle those components."]
["4E-G",null,null,null,null,null,null,null,"IFRS 4:12","To unbundle a contract, an insurer shall: [Effective upon applying IFRS 9]"]
["4E-G",null,null,null,null,null,null,null,null,"•   apply IFRS 4 to the insurance component; and\n\n•  apply IFRS 9 to the deposit component."]
["4E-G",null,null,null,null,null,null,null,"IFRS 4:A","Note: A deposit component is a contractual component that is not accounted for as a derivative under IFRS 9 and would be within the scope of IFRS 9 if it were a separate instrument."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4E-Y",null,null,null,"4E1",2,"4E - 1",null,null,"Can the insurer measure the deposit component (including any embedded surrender options) separately (i.e. without considering the insurance component)?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4E-Y","4E1-Y",null,null,"4E11",3,"4E-1-1",null,null,"Do the insurer’s accounting policies not otherwise require it to recognise all obligations and rights arising from the deposit component?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4E-Y","4E1-Y","4E11-Y",null,"4E11C1",4,"4E-1-1"," ","IFRS 4:10","Has the insurer unbundled?"]
["4E-Y","4E1-Y","4E11-Y","4E11C1-G",null,null,null,null,"IFRS 4:11","Note: The following is an example of a case when an insurer’s accounting policies do not require it to recognise all obligations arising from a deposit component. A cedant receives compensation for losses from a reinsurer, but the contract obliges the cedant to repay the compensation in future years. That obligation arises from a deposit component. If the cedant’s accounting policies would otherwise permit it to recognise the compensation as income without recognising the resulting obligation, unbundling is required."]
[null,null,null,null,null,null,null,null,null,"If no :"]
["4E-Y","4E1-Y","4E11-N",null,null,null,"4E-1-1"," ","IFRS 4:10","Has the insurer considered unbundling (this is permitted, not required)?"]
["4E-Y","4E1-Y",null,null,"4E12",3,"4E-1 -2",null,null,"Can the insurer measure the deposit component (including any embedded surrender options) separately (i.e. without considering the insurance component)?"]
[null,null,null,null,null,null,null,null,null,"If no :"]
["4E-Y","4E1-Y","4E12-N",null,null,null,null,null,"IFRS 4:10","Has the insurer not unbundled?"]
["4A-Y",null,null,null,null,null,null,null,null,"Recognition and measurement"]
["4A-Y",null,null,null,null,null,null,null,null,"Temporary exemptions from some other IFRSs"]
["4A-Y&G",null,null,null,null,null,null,null,"IFRS 4:13","Note: IFRS 4 exempts an insurer from applying the principles of paragraphs 10-12 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors to its accounting policies for:"]
["4A-Y&G",null,null,null,null,null,null,null,null,"•   insurance contracts that it issues (including related acquisition costs and related intangible assets); and"]
["4A-Y&G",null,null,null,null,null,null,null,null,"•   reinsurance contracts that it holds."]
["4A-Y&G",null,null,null,null,null,null,null,null,"These paragraphs specify criteria for developing an accounting policy if no IFRS applies to a specific item. However, there are some implications of these criteria from which insurers are not exempt, and these have been addressed in the questions which follow."]
["4A-Y",null,null,null,null,null,"4A",null,"IFRS 4:14","Has the insurer not recognised as a liability any provisions for possible future claims, if those claims arise under insurance contracts that are not in existence at the end of the reporting period (such as catastrophe provisions and equalisation provisions)?"]
["4A-Y",null,null,null,null,null,"4A",null,"IFRS 4:14","Has the insurer carried out the liability adequacy test described in paragraphs 15 to 19 of IFRS 4 (see below)?"]
["4A-Y",null,null,null,null,null,"4A",null,"IFRS 4:14","Has the insurer removed an insurance liability (or part of an insurance liability) from its statement of financial position when, and only when, it has been extinguished – i.e. when the obligation specified in the contract is discharged or cancelled or expires?"]
["4A-Y",null,null,null,null,null,"4A",null,"IFRS 4:14","Has the insurer not offset:"]
["4A-Y",null,null,null,null,null,"4A",null,null,"a)      reinsurance assets against the related insurance liabilities; or"]
["4A-Y",null,null,null,null,null,"4A",null,null,"b)      income or expense from reinsurance contracts against the income or expense from the related insurance contracts?"]
["4A-Y",null,null,null,null,null,"4A",null,"IFRS 4:14","Has the insurer considered whether its reinsurance assets are impaired (refer to paragraph 20 of IFRS 4 – see below)?"]
["4A-Y",null,null,null,null,null,null,null,null,"Liability adequacy test"]
["4A-Y",null,null,null,"4AC13",2,"4A",null,"IFRS 4:15","Has the insurer assessed at the end of each reporting period, whether its recognised insurance liabilities are adequate, using current estimates of future cash flows under its insurance contracts? "]
["4A-Y","4AC13-G",null,null,null,null,null,null,null,"Note: An insurer may already apply a liability adequacy test. Where such a test meets certain minimum requirements, no further requirements are prescribed by paragraph 15 of IFRS 4. Paragraph 16 and 17 of IFRS 4 give additional guidance in this regard (see below)."]
["4A-Y",null,null,null,"4A1",2,"4A -1",null,null,"Does the insurer’s assessment show that the carrying amount of its insurance liabilities (less related deferred acquisition costs and related intangible assets) is inadequate in the light of the estimated future cash flows?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4A-Y","4A1-Y",null,null,null,null,"4A - 1"," ","IFRS 4:15","Has the entire deficiency been recognised in profit or loss?"]
["4A-Y",null,null,null,"4A2",2,"4A - 2",null,null,"Has the insurer applied a liability adequacy test?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4A-Y","4A2-Y",null,null,null,null,"4A - 2",null,"IFRS 4:16","Does the liability adequacy test applied meet the following specified minimum requirements:"]
["4A-Y","4A2-Y",null,null,"4A2C1",3,"4A - 2",null,null,"a)      the test considers current estimates of all contractual cash flows, and of related cash flows such as claims handling costs, as well as cash flows resulting from embedded options and guarantees;"]
["4A-Y","4A2-Y",null,null,"4A2C2",3,"4A - 2",null,null,"b)      if the test shows that the liability is inadequate, the entire deficiency is recognised in profit or loss?"]
["4A-Y","4A2-Y","OR,4A2C1-G,4A2C2-G",null,null,null,null,null,null,"Note: If these minimum requirements are met, IFRS 4 imposes no further restrictions."]
["4A-Y","4A2-Y",null,null,"4A21",3,"4A - 2 -1",null,"IFRS 4:18","Does the insurer’s liability adequacy test meet the minimum requirements of paragraph 16 of IFRS 4 (see above)? "]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4A-Y","4A2-Y","4A21-Y",null,null,null,"4A - 2 -1"," ","IFRS 4:18","Has the test been applied at the level of aggregation specified in that test? "]
[null,null,null,null,null,null,null,null,null,"If no :"]
["4A-Y","4A2-Y","4A21-N",null,null,null,"4A - 2 -1"," ","IFRS 4:18","Has the comparison described in paragraph 17 of IFRS 4 been made at the level of a portfolio of contracts that are subject to broadly similar risks and managed together as a single portfolio?"]
[null,null,null,null,null,null,null,null,null,"If 4A-2 is answered no :"]
["4A-Y","4A2-N",null,null,"4A2C3",3,"4A - 2"," ","IFRS 4:17","If an insurer’s accounting policies do not require a liability adequacy test that meets the minimum requirements of paragraph 16 of IFRS 4 (see guidance), has the insurer:"]
["4A-Y","4A2-N","4A2C3-G",null,null,null,"4A - 2"," ","IFRS 4:16","Note:\n\nIf an insurer applies a liability adequacy test that meets specified minimum requirements, this IFRS imposes no further requirements. The minimum requirements are the following:\n\n       a)  The test considers current estimates of all contractual cash flows, and of related cash flows such as claims handling costs, as well as cash flows resulting from embedded options and guarantees.\n\n       b) If the test shows that the liability is inadequate, the entire deficiency is recognised in profit or loss. "]
["4A-Y","4A2-N",null,null,"4A2C4",3,"4A - 2",null,null,"a)      determined the carrying amount of the relevant insurance liabilities less the carrying amount of:"]
["4A-Y","4A2-N",null,null,null,null,"4A - 2",null,null,"i)        any related deferred acquisition costs; and"]
["4A-Y","4A2-N",null,null,null,null,"4A - 2",null,null,"ii)       any related intangible assets, such as those acquired in a business combination or portfolio transfer (see paragraphs 31 and 32 of IFRS 4); "]
["4A-Y","4A2-N",null,null,"4A2C5",3,"4A - 2",null,null,"b)      determined whether the amount described in (a) is less than the carrying amount that would be required if the relevant insurance liabilities were within the scope of IAS 37, in which case, the insurer recognises the entire difference in profit or loss and decreases the carrying amount of the related deferred acquisition costs or related intangible assets or increases the carrying amount of the relevant insurance liabilities?"]
["4A-Y","4A2-N","OR,4A2C4-G,4A2C5-G",null,null,null,"4A - 2",null,null,"Notes:"]
["4A-Y","4A2-N","OR,4A2C4-G,4A2C5-G",null,null,null,"4A - 2",null,null,"1)      The relevant insurance liabilities are those insurance liabilities (and related deferred acquisition costs and related intangible assets) for which the insurer’s accounting policies do not require a liability adequacy test that meets the minimum requirements in paragraph 16 of IFRS 4."]
["4A-Y","4A2-N","OR,4A2C4-G,4A2C5-G",null,null,null,"4A - 2",null,null,"2)      For the purposes of (a)(ii) above, related reinsurance assets are not considered because an insurer accounts for them separately (see paragraph 20 of IFRS 4)."]
["4A-Y","4A2-N","OR,4A2C4-G,4A2C5-G",null,null,null,"4A - 2",null,null,"3)      The amount described in (b) above (i.e. the result of applying IAS 37) shall reflect future investment margins (see paragraphs 27-29 of IFRS 4) if, and only if, the amount described in paragraph 17(a) above also reflects those margins."]
["4A-Y",null,null,null,null,null,null,null,null,"Impairment of reinsurance assets"]
["4A-Y",null,null,null,null,null,"4A",null,"IFRS 4:20","Has a cedant reduced the carrying amount of a reinsurance asset as a result of an impairment loss if, and only if: "]
["4A-Y",null,null,null,null,null,"4A",null,null,"a)      there is objective evidence, as a result of an event that occurred after initial recognition of the reinsurance asset, that the cedant may not receive all the amounts due to it under the terms of the contract; and"]
["4A-Y",null,null,null,null,null,"4A",null,null,"b)      that event has a reliably measurable impact on the amounts that the cedant will receive from the reinsurer?"]
["4A-Y",null,null,null,null,null,"4A",null,"IFRS 4:20","Has the impairment loss been recognised in profit or loss? "]
[null,null,null,null,null,null,null,null,null,"Changes in accounting policies"]
["-G",null,null,null,null,null,null,null,"IFRS 4:21","Note: Paragraphs 22 to 30 of IFRS 4 (see Tailoring question 4F below) apply both to changes made by an insurer that already applies IFRSs and to changes made by an insurer adopting IFRSs for the first time."]
[null,null,null,null,"4F",1,"4F","4F",null,"Has the insurer changed its accounting policies for insurance contracts?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4F-Y",null,null,null,"4FC1",2,"4F",null,"IFRS 4:22","Has the insurer changed its accounting policies for insurance contracts if, and only if, the change makes the financial statements more relevant to the economic decision-making needs of users and no less reliable, or more reliable and no less relevant to those needs?"]
["4F-Y","4FC1-G",null,null,null,null,null,null,null,"Notes:\n\n1)      An insurer shall judge relevance and reliability by the criteria in IAS 8. "]
["4F-Y","4FC1-G",null,null,null,null,null,null,"IFRS 4:23","2)      To justify changing its accounting policies for insurance contracts, an insurer shall show that the change brings its financial statements closer to meeting the criteria in IAS 8, but the change need not achieve full compliance with those criteria. Certain specific issues in this regard are discussed below under the underlined headings."]
["4F-Y",null,null,null,null,null,null,null,null,"Current market interest rates"]
["4F-Y",null,null,null,"4FC2",2,"4F",null,"IFRS 4:24","Has the insurer considered that it is permitted, but not required, to change its accounting policies so that it remeasures designated insurance liabilities to reflect current market interest rates and recognises changes in those liabilities in profit or loss? "]
["4F-Y","4FC2-G",null,null,null,null,null,null,null,"Note: At that time, it may also introduce accounting policies that require other current estimates and assumptions for the designated liabilities. The election in this paragraph permits an insurer to change its accounting policies for designated liabilities, without applying those policies consistently to all similar liabilities as IAS 8 would otherwise require. "]
["4F-Y",null,null,null,null,null,null,null,"IFRS 4:24","If an insurer designates liabilities for this election (per paragraph 24 of IFRS 4 - see above), has it continued to apply current market interest rates (and, if applicable, the other current estimates and assumptions) consistently in all periods to all these liabilities until they are extinguished?"]
["4F-Y",null,null,null,null,null,null,null,null,"Continuation of existing practices"]
["4F-Y",null,null,null,null,null,null,null,"IFRS 4:25","Has the entity continued but not introduced any of the following practices:"]
["4F-Y",null,null,null,null,null,null,null,null,"a)      measuring insurance liabilities on an undiscounted basis?"]
["4F-Y",null,null,null,"4FC3",2,"4F",null,null,"b)      measuring contractual rights to future investment management fees at an amount that exceeds their fair value as implied by a comparison with current fees charged by other market participants for similar services?"]
["4F-Y","4FC3-G",null,null,null,null,null,null,null,"Note: It is likely that the fair value at inception of those contractual rights equals the origination costs paid, unless future investment management fees and related costs are out of line with market comparables."]
["4F-Y",null,null,null,"4FC4",2,"4F",null,null,"c)      using non-uniform accounting policies for the insurance contracts (and related deferred acquisition costs and related intangible assets, if any) of subsidiaries, except as permitted by paragraph 24 of IFRS 4 (see above)?"]
["4F-Y","4FC4-G",null,null,null,null,null,null,null,"Note: If those accounting policies are not uniform, an insurer may change them if the change does not make the accounting policies more diverse and also satisfies the other requirements in this IFRS."]
["4F-Y",null,null,null,null,null,null,null,null,"Prudence"]
["4F-Y",null,null,null,"4FC5",2,"4F",null,"IFRS 4:26","Has the insurer considered that it need not change its accounting policies for insurance contracts to eliminate excessive prudence? "]
["4F-Y","4FC5-G",null,null,null,null,null,null,null,"Note: However, if an insurer already measures its insurance contracts with sufficient prudence, it shall not introduce additional prudence."]
["4F-Y",null,null,null,null,null,null,null,null,"Future investment margins"]
["4F-Y",null,null,null,"4FC6",2,"4F",null,"IFRS 4:27","Has the insurer considered that it need not change its accounting policies for insurance contracts to eliminate future investment margins?"]
["4F-Y","4FC6-G",null,null,null,null,null,null,null,"Note: There is a rebuttable presumption that an insurer’s financial statements will become less relevant and reliable if it introduces an accounting policy that reflects future investment margins in the measurement of insurance contracts, unless those margins affect the contractual payments. Two examples of accounting policies that reflect those margins are:"]
["4F-Y","4FC6-G",null,null,null,null,null,null,null,"•   using a discount rate that reflects the estimated return on the insurer’s assets; or"]
["4F-Y","4FC6-G",null,null,null,null,null,null,null,"•   projecting the returns on those assets at an estimated rate of return, discounting those projected returns at a different rate and including the result in the measurement of the liability."]
["4F-Y",null,null,null,"4FC7",2,"4F",null,"IFRS 4:28","Has the insurer overcome the rebuttable presumption (that an insurer’s financial statements will become less relevant and reliable if it introduces an accounting policy that reflects future investment margins in the measurement of insurance contracts, unless those margins affect the contractual payments) if, and only if, the other components of a change in accounting policies increase the relevance and reliability of its financial statements sufficiently to outweigh the decrease in relevance and reliability caused by the inclusion of future investment margins?"]
["4F-Y","4FC7-G",null,null,null,null,null,null,null,"Notes:"]
["4F-Y","4FC7-G",null,null,null,null,null,null,null,"1)      For example, suppose that an insurer’s existing accounting policies for insurance contracts involve excessively prudent assumptions set at inception and a discount rate prescribed by a regulator without direct reference to market conditions, and ignore some embedded options and guarantees. The insurer might make its financial statements more relevant and no less reliable by switching to a comprehensive investor-oriented basis of accounting that is widely used and involves:"]
["4F-Y","4FC7-G",null,null,null,null,null,null,null,"a)      current estimates and assumptions;"]
["4F-Y","4FC7-G",null,null,null,null,null,null,null,"b)      a reasonable (but not excessively prudent) adjustment to reflect risk and uncertainty;"]
["4F-Y","4FC7-G",null,null,null,null,null,null,null,"c)      measurements that reflect both the intrinsic value and time value of embedded options and guarantees; and"]
["4F-Y","4FC7-G",null,null,null,null,null,null,null,"d)      a current market discount rate, even if that discount rate reflects the estimated return on the insurer’s assets."]
["4F-Y","4FC7-G",null,null,null,null,null,null,"IFRS 4:29","2)      In some measurement approaches, the discount rate is used to determine the present value of a future profit margin. That profit margin is then attributed to different periods using a formula. In those approaches, the discount rate affects the measurement of the liability only indirectly. In particular, the use of a less appropriate discount rate has a limited or no effect on the measurement of the liability at inception. However, in other approaches, the discount rate determines the measurement of the liability directly. In the latter case, because the introduction of an asset-based discount rate has a more significant effect, it is highly unlikely that an insurer could overcome the rebuttable presumption described in paragraph 27 of IFRS 4."]
["4F-Y",null,null,null,null,null,null,null,null,"Shadow accounting"]
["4F-Y",null,null,null,"4FC8",2,"4F"," ","IFRS 4:30","Has the insurer considered the fact that it is permitted, but not required, to change its accounting policies so that a recognised but unrealised gain or loss on an asset affects those measurements in the same way that a realised gain or loss does and that the related adjustment to the insurance liability (or deferred acquisition costs or intangible assets) shall be recognised in other comprehensive income if, and only if, the unrealised gains or losses are recognised directly in other comprehensive income?"]
["4F-Y","4FC8-G",null,null,null,null,null,null,null,"Note: In some accounting models, realised gains or losses on an insurer’s assets have a direct effect on the measurement of some or all of (a) its insurance liabilities, (b) related deferred acquisition costs and (c) related intangible assets, such as those described in paragraphs 31 and 32 of IFRS 4. "]
["4F-Y",null,null,null,null,null,null,null,null,"Redesignation of financial assets"]
["4F-Y",null,null,null,"4FC10",2,"4F",null,"IFRS 4:45","Has the insurer considered that, notwithstanding paragraph 4.4.1 of IFRS 9, if it changes its accounting policies for insurance liabilities, it is permitted (but not required) to reclassify some or all of its financial assets as measured ‘at fair value’ with the reclassification treated as a change in accounting policies, and application of IAS 8?"]
["4F-Y","4FC10-G",null,null,null,null,null,null,null,"Note: This reclassification is permitted if an insurer changes accounting policies when it first applies IFRS 4, and if it makes a subsequent accounting policy change permitted by paragraph 22 of IFRS 4 (see above)."]
[null,null,null,null,null,null,null,null,null,"Insurance contracts acquired in a business combination or portfolio transfer"]
[null,null,null,null,"4G",1,"4G","4G",null,"Did the entity assume any insurance liabilities or acquire any insurance assets in a business combination (as defined in IFRS 3)? OR\nDid the entity acquire a portfolio of insurance contracts?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4G-Y",null,null,null,null,null,"4G",null,"IFRS 4:31","Has the insurer, at the acquisition date, measured at fair value the insurance liabilities assumed and insurance assets acquired in a business combination?"]
["4G-Y",null,null,null,null,null,null,null,"IFRS 4:31","Has the insurer considered that it is permitted, but not required, to use an expanded presentation that splits the fair value of acquired insurance contracts into two components:"]
["4G-Y",null,null,null,null,null,"4G",null,null,"a)      a liability measured in accordance with the insurer’s accounting policies for insurance contracts that it issues; and "]
["4G-Y",null,null,null,null,null,null,null,null,"b)      an intangible asset, representing the difference between: "]
["4G-Y",null,null,null,"4GC1",2,"4G",null,null,"i)        the fair value of the contractual insurance rights acquired and insurance obligations assumed; and"]
["4G-Y",null,null,null,"4GC2",2,"4G",null,null,"ii)       the amount described in (a) above."]
["4G-Y","OR,4GC1-G,4GC2-G",null,null,null,null,null,null,null,"Note: The subsequent measurement of this asset shall be consistent with the measurement of the related insurance liability."]
["4G-Y","OR,4GC1-G,4GC2-G",null,null,null,null,null,null,"IFRS 4:33","The intangible assets described in paragraphs 31 and 32 of IFRS 4 are excluded from the scope of IAS 36 and IAS 38. However, IAS 36 and IAS 38 do apply to customer lists and customer relationships reflecting the expectation of future contracts that are not part of the contractual insurance rights and contractual insurance obligations that existed at the date of a business combination or portfolio transfer."]
["4G-Y",null,null,null,null,null,"4G",null,"IFRS 4:32","Has the insurer, if it acquired a portfolio of insurance contracts, considered that it may use the expanded presentation described in paragraph 31 of IFRS 4 (see above)?"]
[null,null,null,null,null,null,null,null,null,"Discretionary participation features in insurance contracts"]
["-G",null,null,null,null,null,null,null,null,"Note: Some insurance contracts contain a discretionary participation feature as well as a guaranteed element."]
[null,null,null,null,"4C",1,"4C","4C",null,"Has the entity issued an insurance contract which contains a discretionary participation feature (see Guidance) as well as a guaranteed element? "]
["4C-G",null,null,null,null,null,null,null,"IFRS 4:A","Note: A discretionary participation feature is a contractual right to receive, as a supplement to guaranteed benefits, additional benefits:"]
["4C-G",null,null,null,null,null,null,null,null,"a)      that are likely to be a significant portion of the total contractual benefits:"]
["4C-G",null,null,null,null,null,null,null,null,"b)      whose amount or timing is contractually at the discretion of the issuer; and"]
["4C-G",null,null,null,null,null,null,null,null,"c)      that are contractually based on:"]
["4C-G",null,null,null,null,null,null,null,null,"i)        the performance of a specified pool of contracts or a specified type of contract;"]
["4C-G",null,null,null,null,null,null,null,null,"ii)       realised and/or unrealised investment returns on a specified pool of assets held by the issuer, or"]
["4C-G",null,null,null,null,null,null,null,null,"iii)      the profit or loss of the company, fund or other entity that issues the contract."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4C-Y",null,null,null,"4C1",2,"4C - 1",null,null,"Has the issuer recognised the guaranteed element of an insurance contract or financial instrument separately from the discretionary participation feature?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4C-Y","4C1-Y",null,null,null,null,"4C - 1"," ","IFRS 4:34","Has it classified the guaranteed element as a liability?"]
["4C-Y","4C1-Y",null,null,"4C1C1",3,"4C - 1"," ","IFRS 4:34","Has it classified the discretionary participation feature as either a liability or equity, and not as an intermediate category that is neither liability nor equity?"]
["4C-Y","4C1-Y","4C1C1-G",null,null,null,null,null,null,"Note: IFRS 4 does not specify how the issuer determines whether that feature is a liability or equity. The entity may split the discretionary participation feature into liability and equity components, but the accounting policy used to determine the split must be used consistently."]
[null,null,null,null,null,null,null,null,null,"If no :"]
["4C-Y","4C1-N",null,null,"4C1C2",3,"4C - 1"," ","IFRS 4:34","If the issuer has not recognised the guaranteed element of an insurance contract or financial instrument separately from the discretionary participation feature, has it classified the whole contract as a liability?"]
["4C-Y","4C1-N","4C1C2-G",null,null,null,null,null,null,"Note: The issuer of such a contract may, but need not, recognise the guaranteed element separately from the discretionary participation feature."]
["4C-Y",null,null,null,"4CC1",2,"4C"," ","IFRS 4:34","Has the issuer considered that it may recognise all premiums received as revenue without separating any portion that relates to the equity component?"]
["4C-Y","4CC1-G",null,null,null,null,null,null,null,"Note: The resulting changes in the guaranteed element and in the portion of the discretionary participation feature classified as a liability shall be recognised in profit or loss. If part or all of the discretionary participation feature is classified in equity, a portion of profit or loss may be attributable to that feature (in the same way that a portion may be attributable to non-controlling interests). The issuer shall recognise the portion of profit or loss attributable to any equity component of a discretionary participation feature as an allocation of profit or loss, not as expense or income (see IAS 1)."]
["4C-Y",null,null,null,"4CC2",2,"4C",null,"IFRS 4:34","If the contract contains an embedded derivative within the scope of IFRS 9, has the entity applied IFRS 9 to that embedded derivative?"]
["4C-Y","4CC2-G",null,null,null,null,null,null,null,"Note: IFRS 9 Financial Instruments amended paragraph 34(d).  An entity shall apply those amendments when it applies IFRS 9."]
["4C-Y",null,null,null,null,null,"4C"," ","IFRS 4:34","Has the issuer, in all respects not described in paragraphs 14 to 20 and 34(a) to (d) of IFRS 4, continued its existing accounting policies for such contracts, unless it changes those accounting policies in a way that complies with paragraphs 21 to 30 of IFRS 4?"]
[null,null,null,null,null,null,null,null,null,"Discretionary participation features in financial instruments"]
[null,null,null,null,"4B",1,"4B","4B",null,"Has the entity issued financial instruments with a discretionary participation feature?"]
["4B-G",null,null,null,null,null,null,null,"IFRS 4:A","Note: A discretionary participation feature is a contractual right to receive, as a supplement to guaranteed benefits, additional benefits:"]
["4B-G",null,null,null,null,null,null,null,null,"a)      that are likely to be a significant portion of the total contractual benefits:"]
["4B-G",null,null,null,null,null,null,null,null,"b)      whose amount or timing is contractually at the discretion of the issuer; and"]
["4B-G",null,null,null,null,null,null,null,null,"c)      that are contractually based on:"]
["4B-G",null,null,null,null,null,null,null,null,"i)        the performance of a specified pool of contracts or a specified type of contract;"]
["4B-G",null,null,null,null,null,null,null,null,"ii)       realised and/or unrealised investment returns on a specified pool of assets held by the issuer, or"]
["4B-G",null,null,null,null,null,null,null,null,"iii)      the profit or loss of the company, fund or other entity that issues the contract."]
["4B-G",null,null,null,null,null,null,null,null,"Note: The requirement in paragraph 34 of IFRS 4 (see below) apply to a financial instrument that contains a discretionary participation feature. The requirements in paragraph 35 also apply to financial instruments that contain discretionary participation features, in addition to those specified in paragraph 34.   "]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4B-Y",null,null,null,"4B3",2,"4B-3",null,null,"Has the issuer recognised the guaranteed element of an insurance contract or financial instrument separately from the discretionary participation feature?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4B-Y","4B3-Y",null,null,null,null,"4B-3"," ","IFRS 4:34","Has it classified the guaranteed element as a liability?"]
["4B-Y","4B3-Y",null,null,"4B3C1",3,"4B-3"," ","IFRS 4:34","Has it classified the discretionary participation feature as either a liability or equity, and not as an intermediate category that is neither liability nor equity?"]
["4B-Y","4B3-Y","4B3C1-G",null,null,null,null,null,null,"Note: IFRS 4 does not specify how the issuer determines whether that feature is a liability or equity. The entity may split the discretionary participation feature into liability and equity components, but the accounting policy used to determine the split must be used consistently."]
[null,null,null,null,null,null,null,null,null,"If no :"]
["4B-Y","4B3-N",null,null,"4B3C2",3,"4B-3"," ","IFRS 4:34","If the issuer has not recognised the guaranteed element of an insurance contract or financial instrument separately from the discretionary participation feature, has it classified the whole contract as a liability?"]
["4B-Y","4B3-N","4B3C2-G",null,null,null,null,null,null,"Note: The issuer of such a contract may, but need not, recognise the guaranteed element separately from the discretionary participation feature."]
["4B-Y",null,null,null,"4BC1",2,"4B"," ","IFRS 4:34","Has the issuer considered that it may recognise all premiums received as revenue without separating any portion that relates to the equity component?"]
["4B-Y","4BC1-G",null,null,null,null,null,null,null,"Note: The resulting changes in the guaranteed element and in the portion of the discretionary participation feature classified as a liability shall be recognised in profit or loss. If part or all of the discretionary participation feature is classified in equity, a portion of profit or loss may be attributable to that feature (in the same way that a portion may be attributable to non-controlling interests). The issuer shall recognise the portion of profit or loss attributable to any equity component of a discretionary participation feature as an allocation of profit or loss, not as expense or income (see IAS 1)."]
["4B-Y",null,null,null,null,null,"4B"," ","IFRS 4:34","Has the issuer, in all respects not described in paragraphs 14 to 20 and 34(a) to (d) of IFRS 4, continued its existing accounting policies for such contracts, unless it changes those accounting policies in a way that complies with paragraphs 21 to 30 of IFRS 4?"]
["4B-Y",null,null,null,"4B1",2,"4B-1",null,null,"Does the issuer classify the entire discretionary participation feature as a liability?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4B-Y","4B1-Y",null,null,"4B1C2",3,"4B-1",null,"IFRS 4:35(a)","Has it applied the liability adequacy test in paragraphs 15 to 19 of IFRS 4 to the whole contract (i.e. both the guaranteed element and the discretionary participation feature)? [Effective upon applying IFRS 9]"]
["4B-Y","4B1-Y","4B1C2-G",null,null,null,null,null,null,"Note: The issuer need not determine the amount that would result from applying IFRS 9 to the guaranteed element."]
["4B-Y",null,null,null,"4B2'",2,"4B-2'",null,null,"Does the issuer classify part or all of that feature as a separate component of equity? "]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4B-Y","4B2'-Y",null,null,"4B2'C1",3,"4B-2'",null,"IFRS 4:35(b)","Is the liability recognised for the whole contract not less than the amount that would result from applying IFRS 9 to the guaranteed element? [Effective upon applying IFRS 9]"]
["4B-Y","4B2'-Y","4B2'C1-G",null,null,null,null,null,null,"Note: That amount shall include the intrinsic value of an option to surrender the contract, but need not include its time value if paragraph 9 exempts that option from measurement at fair value. The issuer need not disclose the amount that would result from applying IFRS 9 to the guaranteed element, nor need it present that amount separately. Furthermore, the issuer need not determine that amount if the total liability recognised is clearly higher."]
["4B-Y","4B2-Y",null,null,null,null,"4B-2",null,"IFRS 4:35(c)","Although these contracts are financial instruments, has the issuer considered that it may continue to recognise the premiums for those contracts as revenue and recognise as an expense the resulting increase in the carrying amount of the liability?"]
[null,null,null,null,null,null,null,null,null,"Temporary exemption from IFRS 9"]
[null,null,null,null,"4H",1,"4H","4H",null,"Has the entity applied the temporary exemption from IFRS 9 ?"]
["4H-G",null,null,null,null,null,"4H","4H","IFRS 4:20A"," An insurer that meets the criteria in paragraph 20B is permitted, but not required, to apply IAS 39 Financial Instruments: Recognition and Measurement rather than IFRS 9 for annual periods beginning before 1 January 2021.                                                                                                                                                                              An insurer that applies the temporary exemption from IFRS 9 shall:                                                                                                                                                          (a) use the requirements in IFRS 9 that are necessary to provide the disclosures required in paragraphs 39B-39J of this IFRS; and                                                                                                                                                       (b) apply all other applicable IFRSs to its financial instruments, except as described in paragraphs 20A–20Q, 39B–39J and 46–47 of this IFRS."]
["4H-G",null,null,null,null,null,"4H","4H","IFRS 4:35A","The temporary exemption in paragraphs 20A, 20L and 20O is also available to an issuer of a financial instrument that contains a discretionary participation feature. Accordingly, all references in paragraphs 20A–20Q and 39B–39M and 46–47 to an insurer shall be read as also referring to an issuer of a financial instrument that contains a discretionary participation feature."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4H-Y",null,null,null,"4HC1",2,"4H",null,"IFRS 4:20B","Has the entity applied the temporary exemption from IFRS 9 if, and only if:                                                                                                                             a.    it has not previously applied any version of IFRS 9, other than only the requirements for the presentation of gains and losses on financial liabilities designated as at fair value through profit or loss; and                                                                                                                                                   b.    its activities are predominantly connected with insurance at its annual reporting date that immediately precedes 1 April 2016, or at a subsequent annual reporting date?"]
["4H-Y","4HC1-G",null,null,null,null,null,null,"IFRS 4:20D","An insurer’s activities are predominantly connected with insurance if, and only if:"]
["4H-Y","4HC1-G",null,null,null,null,null,null,null,"a.    the carrying amount of its liabilities arising from contracts within the scope of this IFRS, which includes any deposit components or embedded derivatives unbundled from insurance contracts applying paragraphs 7–12 of IFRS 4, is significant compared to the total carrying amount of all its liabilities; and"]
["4H-Y","4HC1-G",null,null,null,null,null,null,null,"b.    the percentage of the total carrying amount of its liabilities connected with insurance (see paragraph 20E) relative to the total carrying amount of all its liabilities is:"]
["4H-Y","4HC1-G",null,null,null,null,null,null,null,"i.  greater than 90 per cent; or                                                                                                                                                                                                                   ii.  less than or equal to 90 per cent but greater than 80 per cent, and the insurer does not engage in a significant activity unconnected with insurance (see paragraph 20F)."]
["4H-Y","4HC1-G",null,null,null,null,null,null,"IFRS 4:20E","For the purposes of applying paragraph 20D(b), liabilities connected with insurance comprise: "]
["4H-Y","4HC1-G",null,null,null,null,null,null,null,"a.    liabilities arising from contracts within the scope of this IFRS, as described in paragraph 20D(a);"]
["4H-Y","4HC1-G",null,null,null,null,null,null,null,"b.    non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39 (including those designated as at fair value through profit or loss to which the insurer has applied the requirements in IFRS 9 for the presentation of gains and losses (see paragraphs 20B(a) and 20C)); and"]
["4H-Y","4HC1-G",null,null,null,null,null,null,null,"c.    liabilities that arise because the insurer issues, or fulfils obligations arising from, the contracts in (a) and (b). Examples of such liabilities include derivatives used to mitigate risks arising from those contracts and from the assets backing those contracts, relevant tax liabilities such as the deferred tax liabilities for taxable temporary differences on liabilities arising from those contracts, and debt instruments issued that are included in the insurer’s regulatory capital."]
["4H-Y","4HC1-G",null,null,null,null,null,null,"IFRS 4:20F","In assessing whether it engages in a significant activity unconnected with insurance for the purposes of applying paragraph 20D(b)(ii), an insurer shall consider:"]
["4H-Y","4HC1-G",null,null,null,null,null,null,null,"a.    only those activities from which it may earn income and incur expenses; and"]
["4H-Y","4HC1-G",null,null,null,null,null,null,null,"b.    quantitative or qualitative factors (or both), including publicly available information such as the industry classification that users of financial statements apply to the insurer. "]
["4H-Y","4HC1-G",null,null,null,null,null,null,"IFRS 4:20L","If the entity is a first-time adopter of IFRSs,  in applying paragraph 20B(b), it shall use the carrying amounts determined applying IFRSs at the date specified in that paragraph."]
["4H-Y","4HC1-G",null,null,null,null,null,null,"IFRS 4:20K","An insurer that previously elected to apply the temporary exemption from IFRS 9 may at the beginning of any subsequent annual period irrevocably elect to apply IFRS 9 (i.e., it will afterward not be eligible to the temporary exemption from IFRS 9)"]
["4H-Y",null,null,null,"4HC2",2,"4H",null,"IFRS 4:20G(a)","If the entity previously qualified for the temporary exemption from IFRS 9, has it reassessed whether its activities are predominantly connected with insurance at a subsequent annual reporting date if, and only if, there was a change in the entity’s activities during the annual period that ended on that date."]
["4H-Y","4HC2-G",null,null,null,null,null,null,"IFRS 4:20H","For the purposes of applying paragraph 20G, a change in an entity’s activities is a change that: "]
["4H-Y","4HC2-G",null,null,null,null,null,null,null,"a.    is determined by the entity’s senior management as a result of external or internal changes;                                                                                                     b.    is significant to the entity’s operations; and                                                                                                                                                                                         c.    is demonstrable to external parties. "]
["4H-Y","4HC2-G",null,null,null,null,null,null,null,"Accordingly, such a change occurs only when the entity begins or ceases to perform an activity that is significant to its operations or significantly changes the magnitude of one of its activities; for example, when the entity has acquired, disposed of or terminated a business line."]
["4H-Y","4HC2-G",null,null,null,null,null,null,"IFRS 4:20I","A change in an entity’s activities, as described in paragraph 20H, is expected to be very infrequent. The following are not changes in an entity’s activities for the purposes of applying paragraph 20G:"]
["4H-Y","4HC2-G",null,null,null,null,null,null,null,"a.    a change in the entity’s funding structure that in itself does not affect the activities from which the entity earns income and incurs expenses.                                                                                                                                                                                                                                                       b.    the entity’s plan to sell a business line, even if the assets and liabilities are classified as held for sale applying IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. A plan to sell a business line could change the entity’s activities and give rise to a reassessment in the future but has yet to affect the liabilities recognised on its statement of financial position.                                                                                                                                                                                                                                "]
["4H-Y",null,null,null,"4HC3",2,"4H",null,"IFRS 4:20G(b)","If the entity previously did not qualify for the temporary exemption from IFRS 9, has it reassessed whether its activities are predominantly connected with insurance at a subsequent annual reporting date before 31 December 2018 if, and only if, there was a change in the entity’s activities, as described in paragraphs 20H–20I, during the annual period that ended on that date."]
["4H-Y","4HC3-G",null,null,null,null,null,null,"IFRS 4:20H","For the purposes of applying paragraph 20G, a change in an entity’s activities is a change that: "]
["4H-Y","4HC3-G",null,null,null,null,null,null,null,"a.    is determined by the entity’s senior management as a result of external or internal changes;                                                                                                     b.    is significant to the entity’s operations; and                                                                                                                                                                                         c.    is demonstrable to external parties. "]
["4H-Y","4HC3-G",null,null,null,null,null,null,null,"Accordingly, such a change occurs only when the entity begins or ceases to perform an activity that is significant to its operations or significantly changes the magnitude of one of its activities; for example, when the entity has acquired, disposed of or terminated a business line."]
["4H-Y","4HC3-G",null,null,null,null,null,null,"IFRS 4:20I","A change in an entity’s activities, as described in paragraph 20H, is expected to be very infrequent. The following are not changes in an entity’s activities for the purposes of applying paragraph 20G:"]
["4H-Y","4HC3-G",null,null,null,null,null,null,null,"a.    a change in the entity’s funding structure that in itself does not affect the activities from which the entity earns income and incurs expenses.                                                                                                                                                                                                                                                       b.    the entity’s plan to sell a business line, even if the assets and liabilities are classified as held for sale applying IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. A plan to sell a business line could change the entity’s activities and give rise to a reassessment in the future but has yet to affect the liabilities recognised on its statement of financial position.                                                                                                                                                                                                                                "]
["4H-Y",null,null,null,"4HC4",2,"4H",null,"IFRS 4:20J","If the entity no longer qualifies for the temporary exemption from IFRS 9 as a result of a reassessment, has it continued to apply the temporary exemption from IFRS 9 only until the end of the annual period that began immediately after that reassessment?"]
["4H-Y","4HC4-G",null,null,null,null,null,null,"IFRS 4:20J","Nevertheless, the entity must apply IFRS 9 for annual periods beginning on or after 1 January 2021. For example, if an entity determines that it no longer qualifies for the temporary exemption from IFRS 9 applying paragraph 20G(a) on 31 December 2018 (the end of its annual period), then the entity is permitted to continue to apply the temporary exemption from IFRS 9 only until 31 December 2019."]
["4H-Y",null,null,null,null,null,"4H",null,"IFRS 4:20C","If the entity has elected to apply only the requirements for the presentation of gains and losses on financial liabilities designated as at fair value through profit or loss in paragraphs 5.7.1(c), 5.7.7–5.7.9, 7.2.14 and B5.7.5–B5.7.20 of IFRS 9, has it applied the relevant transition provisions in IFRS 9?"]
["4H-Y",null,null,null,"4H1",2,"4H-1",null,null,"Does the entity hold investments in associates or joint ventures? "]
["4H-Y","4H1-G",null,null,null,null,null,null,"IFRS 4:20O","Paragraphs 35–36 of IAS 28 Investments in Associates and Joint Ventures require an entity to apply uniform accounting policies when using the equity method. Nevertheless, for annual periods beginning before 1 January 2021, an entity is permitted, but not required, to retain the relevant accounting policies applied by the associate or joint venture as follows: "]
["4H-Y","4H1-G",null,null,null,null,null,null,"IFRS 4:20O","a.    the entity applies IFRS 9 but the associate or joint venture applies the temporary exemption from IFRS 9; or                                                                                                                                                                                         b.    the entity applies the temporary exemption from IFRS 9 but the associate or joint venture applies IFRS 9."]
["4H-Y","4H1-G",null,null,null,null,null,null,"IFRS 4:20Q","An entity may apply paragraphs 20O and 20P(b) separately for each associate or joint venture."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4H-Y","4H1-Y",null,null,"4H1C1",3,"4H-1",null,"IFRS 4:20P","If the entity uses the equity method to account for its investment in an associate or joint venture and IFRS 9 was previously applied in the financial statements used to apply the equity method to that associate or joint venture (after reflecting any adjustments made by the entity), has it continued to apply IFRS 9?"]
["4H-Y","4H1-Y","4H1C1-G",null,null,null,null,null,"IFRS 4:20P","If the temporary exemption from IFRS 9 was previously applied in the financial statements used to apply the equity method to that associate or joint venture (after reflecting any adjustments made by the entity), then IFRS 9 may be subsequently applied."]
["4H-Y",null,null,null,"4H2",2,"4H-2",null,null,"Is the entity applying the temporary exemption from IFRS 9 a first time adopter? "]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4H-Y","4H2-Y",null,null,"4H2C1",3,"4H-2",null,"IFRS 4:20M","In applying the requirements of IFRS 4 with respect to the temporary exemption from IFRS 9, has the first-time adopter ensured that the requirements and exemptions in IFRS 1 do not override the requirements in paragraphs 20A–20Q and 39B–39J of this IFRS?"]
["4H-Y","4H2-Y","4H2C1-G",null,null,null,null,null,"IFRS 4:20M","For example, the requirements and exemptions in IFRS 1 do not override the requirement that a first-time adopter must meet the criteria specified in paragraph 20L to apply the temporary exemption from IFRS 9."]
[null,null,null,null,null,null,null,null,null,"Overlay approach"]
[null,null,null,null,"4I",1,"4I","4I",null,"Has the entity applied the overlay approach?"]
["4I-G",null,null,null,null,null,"4I",null,"IFRS 4:48","Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4), issued in September 2016, amended paragraphs 3 and 5, and added paragraphs 35A–35N and 39K–39M and headings after paragraphs 35A, 35K, 35M and 39J. An entity shall apply those amendments, which permit insurers to apply the overlay approach to designated financial assets, when it first applies IFRS 9 (see paragraph 35C)."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4I-Y",null,null,null,"4I1",2,"4I-1",null,null,"Has the entity elected to apply the overlay approach for the first time in the current period?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["4I-Y","4I1-Y",null,null,"4I1C1",3,"4I-1",null,"IFRS 4:35C","Has the insurer elected to apply the overlay approach only when it first applies IFRS 9?"]
["4I-Y","4I1-Y","4I1C1-G",null,null,null,null,null,"IFRS 4:35C","This includes when the insurer first applies IFRS 9 after previously applying: "]
["4I-Y","4I1-Y","4I1C1-G",null,null,null,null,null,"IFRS 4:35C","a.    the temporary exemption from IFRS 9 described in paragraph 20A; or"]
["4I-Y","4I1-Y","4I1C1-G",null,null,null,null,null,"IFRS 4:35C","b.    only the requirements for the presentation of gains and losses on financial liabilities designated as at fair value through profit or loss in paragraphs 5.7.1(c), 5.7.7–5.7.9, 7.2.14 and B5.7.5–B5.7.20 of IFRS 9."]
["4I-Y","4I1-Y","4I1C1-G",null,null,null,null,null,"IFRS 4:35K","If the entity stops using the overlay approach applying the election in paragraph 35I(b) or because it is no longer an insurer, it shall not subsequently apply the overlay approach. An insurer that has elected to apply the overlay approach (see paragraph 35C) but has no eligible financial assets (see paragraph 35E) may subsequently apply the overlay approach when it has eligible financial assets."]
["4I-Y","4I1-Y",null,null,null,null,"4I-1",null,"IFRS 4:49","Upon applying the overlay approach for the first time, has the entity"]
["4I-Y","4I1-Y",null,null,"4I1C2",3,null,null,"IFRS 4:49","a.    applied that approach retrospectively to designated financial assets on transition to IFRS 9. "]
["4I-Y","4I1-Y","4I1C2-G",null,null,null,null,null,"IFRS 4:49","Accordingly, for example, the entity shall recognise as an adjustment to the opening balance of accumulated other comprehensive income an amount equal to the difference between the fair value of the designated financial assets determined applying IFRS 9 and their carrying amount determined applying IAS 39."]
["4I-Y","4I1-Y",null,null,null,null,null,null,"IFRS 4:49","b.    restated comparative information to reflect the overlay approach if, and only if, the entity restates comparative information applying IFRS 9."]
["4I-Y",null,null,null,null,null,"4I",null,"IFRS 4:35B","In applying the overlay approach, has the insurer"]
["4I-Y",null,null,null,"4IC1",2,null,null,"IFRS 4:35B","a.    reclassified between profit or loss and other comprehensive income an amount that results in the profit or loss at the end of the reporting period for the designated financial assets being the same as if the insurer had applied IAS 39 to the designated financial assets. "]
["4I-Y","4IC1-G",null,null,null,null,null,null,"IFRS 4:35B","The amount reclassified in accordance with 35B a. is equal to the difference between: "]
["4I-Y","4IC1-G",null,null,null,null,null,null,null,"i.     the amount reported in profit or loss for the designated financial assets applying IFRS 9; and"]
["4I-Y","4IC1-G",null,null,null,null,null,null,null,"ii.    the amount that would have been reported in profit or loss for the designated financial assets if the insurer had applied IAS 39."]
["4I-Y",null,null,null,null,null,null,null,"IFRS 4:35B","b.    applied all other applicable IFRSs to its financial instruments, except as described in paragraphs 35B–35N, 39K–39M and 48–49 of IFRS 4? "]
["4I-Y",null,null,null,null,null,"4I",null,"IFRS 4:35D","Has the insurer presented the amount reclassified between profit or loss and other comprehensive income applying the overlay approach as a separate line item in profit or loss and as a separate component other comprehensive income? "]
["4I-Y",null,null,null,"4IC2",2,"4I",null,"IFRS 4:35M","Has the entity accounted for any consequential effects arising from reclassifying an amount between profit or loss and other comprehensive income applying the relevant IFRS?"]
["4I-Y","4IC2-G",null,null,null,null,null,null,"IFRS 4:35M","The reclassification of amounts between profit or loss and other comprehensive income required by IFRS 4:35B may have consequential effects for including other amounts in other comprehensive income, such as income taxes. An insurer shall apply the relevant IFRS, such as IAS 12 Income Taxes, to determine any such consequential effects."]
["4I-Y",null,null,null,null,null,"4I",null,"IFRS 4:35E","Has the insurer designated financial asset for the overlay approach if, and only if, the financial asset meets the following criteria "]
["4I-Y",null,null,null,null,null,null,null,"IFRS 4:35E","a.    it is measured at fair value through profit or loss applying IFRS 9 but would not have been measured at fair value through profit or loss in its entirety applying IAS 39; and"]
["4I-Y",null,null,null,"4IC3",2,null,null,"IFRS 4:35E","b.    it is not held in respect of an activity that is unconnected with contracts within the scope of this IFRS ? Yes/no/guidance"]
["4I-Y","4IC3-G",null,null,null,null,null,null,"IFRS 4:35E","Examples of financial assets that would not be eligible for the overlay approach are those assets held in respect of banking activities or financial assets held in funds relating to investment contracts that are outside the scope of this IFRS."]
["4I-Y",null,null,null,"4IC4",2,"4I",null,"IFRS 4:35F","Subsequent to its election to apply the overlay approach, has the insurer designated an eligible financial asset for the overlay approach when, and only when:"]
["4I-Y",null,null,null,null,null,null,null,"IFRS 4:35F","a.    that asset is initially recognised; or"]
["4I-Y",null,null,null,null,null,null,null,"IFRS 4:35F","b.    that asset newly meets the criterion in paragraph 35E(b) having previously not met that criterion? "]
["4I-Y","4IC4-G",null,null,null,null,null,null,"IFRS 4:35G","An insurer is permitted to designate eligible financial assets for the overlay approach applying paragraph 35F on an instrument-by-instrument basis."]
["4I-Y",null,null,null,null,null,"4I",null,"IFRS 4:35H","For newly designated financial assets, has the insurer determined the new amortised cost carrying amount to be equal to the fair value at the date of designation and the effective interest rate based on this same fair value? "]
["4I-Y",null,null,null,"4IC5",2,"4I",null,"IFRS 4:35I","Has the entity continued to apply the overlay approach to a designated financial asset until that financial asset is derecognised, unless the financial asset is de-designate because it no longer meets the criterion in paragraph 35E(b) or it has elected to stop applying the overlay approach to all designated financial assets? "]
["4I-Y","4IC5-G",null,null,null,null,null,null,"IFRS 4:35I","For example, a financial asset will no longer meet that criterion when an entity transfers that asset so that it is held in respect of its banking activities or when an entity ceases to be an insurer."]
["4I-Y",null,null,null,null,null,"4I",null,"IFRS 4:35I","If the entity has elected to stop applying the overlay approach to all designated financial assets, has it applied IAS 8 to account for the change in accounting policy?"]
["4I-Y",null,null,null,null,null,"4I",null,"IFRS 4:35J","If the entity has de-designates a financial asset because the asset no longer qualifies for the overlay approach, has the entity reclassified from accumulated other comprehensive income to profit or loss as a reclassification adjustment any balance relating to that financial asset? "]
["4I-Y",null,null,null,"4I2",2,"4I-2",null,null,"Is the entity applying the overlay approach a first time adopter? "]
["4I-Y","4I2-Y",null,null,"4I2C1",3,"4I-2",null,"IFRS 4:35N","If the entity is a first-time adopter, has it restated comparative information to reflect the overlay approach if, and only if, it has restated comparative information to comply with IFRS 9 "]
["4I-Y","4I2-Y","4I2C1-G",null,null,null,null,null,"IFRS 4:35N","Refer to paragraphs E1–E2 of IFRS 1"]
[]
[null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS4P","index":12,"n_rows":142,"n_cols":12,"rows_kept":142,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,"IFRS 4","Insurance Contracts",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IFRS 4, which specifies the financial reporting for insurance contracts by an entity that issues such contracts (described as an insurer). IFRS 4 is an interim measure until the IASB completes the second phase of its project on insurance contracts.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"Temporary exemption from IFRS 9",null,null,"Show"]
[null,null,null,null,null,null,null,null,"IFRS 9 and IFRS 17 (the new Standard on insurance contracts that will replace IFRS 4, effective for annual period beginning on or after 1 January 2021) are both expected to result in major accounting changes for most insurers and entities issuing financial instruments with discretionary participating features. ",null,null,"Hide"]
[null,null,null,null,null,null,null,null,"To mitigate the issues arising for insurers as a result of the effective date of IFRS 9 falling before that of IFRS 17, amendments to IFRS 4 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts, issued in September 2016, permited insurers that meet specified criteria to apply a temporary exemption from IFRS 9, for annual periods beginning on or after 1 January 2018 (see IFRS 4:20A and 39B).",null,null,"Yes"]
[null,null,null,null,null,null,null,null,"The overlay approach ",null,null,"No"]
[null,null,null,null,null,null,null,null,"Amendments to IFRS 4 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts, issued in September 2016, also permit insurers to apply the overlay approach to designated financial assets when it first applies IFRS 9 (see IFRS 4:35C and 39K).",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). "]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column"]
["-G",null,null,null,null,null,null,"IFRS 4:A","An insurance contract is defined as a contract under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. Refer to Appendix B of IFRS 4 for an extended discussion of the definition of an insurance contract, and to paragraphs 2 to 12 of IFRS 4 for the specific rules as regards the scope of the Standard.\n\nNote that the Implementation Guidance accompanying IFRS 4 clarifies a number of the disclosure requirements, and contains extensive guidance on possible ways to meet the disclosure requirements in paragraphs 36 to 39A of the Standard. \n"]
["-G",null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). "]
["-G",null,null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time"]
["-G",null,null,null,null,null,null,"IFRS 4:41I","IFRS 16, issued in January 2016, amended paragraph 4. An entity shall apply\nthat amendment for annual periods beginning on or after 1 January 2019."]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n"]
["-G",null,null,null,null,null,null,"IFRS 4:IG15 & IG16","Amendments to IAS 1 and IAS 8 Definition of Material, issued in October 2018, amended paragraphs 15 and 16 of IFRS 4 Implementation Guidance following the revision of definition of material in IAS 1 and IAS 8. An entity shall apply these amendments prospectively at the same time it applies the amendments to the definition of material in IAS 1 and IAS 8."]
[null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,4,1,4,4,null,"Did the entity issue any insurance contracts (including reinsurance contracts) or hold any reinsurance contracts?","Yes"]
[null,null,null,null,null,null,null,null,"If yes :"]
["4-Y",null,null,null,null,null,null,null,"Offsetting"]
["4-Y",null,null,null,null,null,null,"IFRS 4:14(d)","An insurer shall not offset:"]
["4-Y",null,null,null,null,null,null,null,"a)      reinsurance assets against the related insurance liabilities; or"]
["4-Y",null,null,null,null,null,null,null,"b)      income or expense from reinsurance contracts against the expense or income from the related insurance contracts."]
["4-Y",null,null,null,null,null,null,null,"Insurance contracts acquired in a business combination or portfolio transfer"]
["4-Y",null,null,"4A",2,"4A","4A",null,"Did the entity assume any insurance liabilities or acquire any insurance assets in a business combination (as defined in IFRS 3) or acquire a portfolio of insurance contracts?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["4-Y","4A-Y",null,"4AC1",3,"4A",null,"IFRS 4:31","To comply with IFRS 3, an insurer shall, at the acquisition date, measure at fair value the insurance liabilities assumed and insurance assets acquired in a business combination. However, an insurer is permitted, but not required, to use an expanded presentation that splits the fair value of acquired insurance contracts into two components:"]
["4-Y","4A-Y",null,null,null,null,null,null,"a)      a liability measured in accordance with the insurer’s accounting policies for insurance contracts that it issues; and"]
["4-Y","4A-Y",null,null,null,null,null,null,"b)      an intangible asset, representing the difference between (i) the fair value of the contractual insurance rights acquired and insurance obligations assumed, and (ii) the amount described in (a) above."]
["4-Y","4A-Y","4AC1-G",null,null,null,null,null,"Notes:"]
["4-Y","4A-Y","4AC1-G",null,null,null,null,"IFRS 4:31(b)","1)      The subsequent measurement of any intangible asset separately identified in accordance with the alternative treatment permitted under paragraph 31 of IFRS 4 (see above) shall be consistent with the measurement of the related insurance liability."]
["4-Y","4A-Y","4AC1-G",null,null,null,null,"IFRS 4:32","2)      An insurer acquiring a portfolio of insurance contracts may also use the expanded presentation permitted by paragraph 31 of IFRS 4 (see above)."]
["4-Y",null,null,null,null,null,null,null,"Discretionary participation features in financial instruments"]
["4-Y",null,null,"4B",2,"4B","4B","IFRS 4:35(b)","Has the entity issued a financial instrument that contains a discretionary participation feature?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["4-Y","4B-Y",null,null,null,"4B",null,"IFRS 4:35(b)","In applying the rules set out in paragraph 34 of IFRS 4, the entity need not disclose the amount that would result from applying IFRS 9 to the guaranteed element, nor need it present that amount separately. "]
["4-Y","4B-Y",null,null,null,"4B",null,"IFRS 4:35(d)","In applying the rules set out in paragraph 34 of IFRS 4, although these contracts are financial instruments, an issuer applying paragraph 20(b) of IFRS 7 to contracts with a discretionary participation feature shall disclose the total interest expense recognised in profit or loss, but need not calculate such interest expense using the effective interest method."]
["4-Y",null,null,null,null,null,null,null,"Explanation of recognised amounts"]
["4-Y",null,null,"4C1",2,null,null,"IFRS 4:36","The insurer shall disclose information that identifies and explains the amounts in its financial statements arising from insurance contracts."]
["4-Y","4C1-G",null,null,null,null,null,null,"Note: Paragraph 37 of IFRS 4, set out below, specifies the minimum disclosures required to satisfy this requirement."]
["4-Y",null,null,null,null,null,null,null,"The insurer shall disclose:"]
["4-Y",null,null,null,null,null,null,"IFRS 4:37(a)","a)      its accounting policies for insurance contracts and related assets, liabilities, income and expense;"]
["4-Y",null,null,null,null,null,null,"IFRS 4:37(b)","b)      the recognised assets, liabilities, income and expense (and, if it presents its statement of cash flows using the direct method, cash flows) arising from insurance contracts;"]
["4-Y",null,null,"4C",2,"4C","4C","IFRS 4:37(b)","c)       Is the insurer a cedant (i.e. the policyholder under a reinsurance contract)?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["4-Y","4C-Y",null,null,null,"4C",null,null,"i)        gains and losses recognised in profit or loss on buying reinsurance; and"]
["4-Y","4C-Y",null,null,null,"4C",null,null,"ii)       if the cedant defers and amortises gains and losses arising on buying reinsurance, the amortisation for the period and the amounts remaining unamortised at the beginning and end of the period;"]
["4-Y",null,null,"4C2",2,null,null,"IFRS 4:37(c)","d)      the process used to determine the assumptions that have the greatest effect on the measurement of the recognised amounts described in accordance with paragraph 37(b) of IFRS 4 (see above);"]
["4-Y","4C2-G",null,null,null,null,null,"IFRS 4:37(c)","Note: When practicable, an insurer shall also give quantified disclosure of those assumptions."]
["4-Y",null,null,null,null,null,null,"IFRS 4:37(d)","e)      the effect of changes in assumptions used to measure insurance assets and insurance liabilities, showing separately the effect of each change that has a material effect on the financial statements; and"]
["4-Y",null,null,null,null,null,null,"IFRS 4:37(e)","f)       reconciliations of changes in insurance liabilities, reinsurance assets and, if any, related deferred acquisition costs."]
["4-Y",null,null,null,null,null,null,null,"Nature and extent of risks arising from insurance contracts "]
["4-Y",null,null,"4C3",2,null,null,"IFRS 4:38","The insurer shall disclose information that enables users of its financial statements to evaluate the nature and extent of risks arising from insurance contracts."]
["4-Y","4C3-G",null,null,null,null,null,null,"Note: Paragraph 39 of IFRS 4, set out below, specifies the minimum disclosures required to satisfy this requirement."]
["4-Y",null,null,null,null,null,null,null,"The insurer shall disclose:"]
["4-Y",null,null,null,null,null,null,"IFRS 4:39(a)","a)      its objectives, policies and processes for managing risks arising from insurance contracts;"]
["4-Y",null,null,null,null,null,null,"IFRS 4:39(a)","b)      the methods used to manage those risks;"]
["4-Y",null,null,null,null,null,null,"IFRS 4:39(c)","c)       information about insurance risk (both before and after risk mitigation by reinsurance), including information about:"]
["4-Y",null,null,"4C4",2,null,null,null,"i)        sensitivity to insurance risk "]
["4-Y","4C4-G",null,null,null,null,null,"IFRS 4:39A","Note : To comply with paragraph 39(c)(i) of IFRS 4 (see above), an insurer shall disclose either (a) or (b) as follows:"]
["4-Y","4C4-G",null,null,null,null,null,null,"a)      a sensitivity analysis that shows how profit or loss and equity would have been affected if changes in the relevant risk variable that were reasonably possible at the end of the reporting period had occurred; the methods and assumptions used in preparing the sensitivity analysis; and any changes from the previous period in the methods and assumptions used. However, if an insurer uses an alternative method to manage sensitivity to market conditions, such as an embedded value analysis, it may meet this requirement by disclosing that alternative sensitivity analysis and the disclosures required by paragraph 41 of IFRS 7, Financial Instruments: Disclosures; or"]
["4-Y","4C4-G",null,null,null,null,null,null,"b)      qualitative information about sensitivity, and information about those terms and conditions of insurance contracts that have a material effect on the amount, timing and uncertainty of the insurer’s future cash flows."]
["4-Y",null,null,null,null,null,null,null,"ii)       concentrations of insurance risk, including a description of how management determines concentrations and a description of the shared characteristic that identifies each concentration (e.g. type of insured event, geographical area, or currency); and"]
["4-Y",null,null,"4C5",2,null,null,null,"iii)      actual claims compared with previous estimates (i.e. claims development); "]
["4-Y","4C5-G",null,null,null,null,null,"IFRS 4:39(c)(iii)","Note : The disclosure about claims development required under IFRS 4.39(c)(iii) shall go back to the period when the earliest material claim arose for which there is still uncertainty about the amount and timing of the claims payments, but need not go back more than ten years. An insurer need not disclose this information for claims for which uncertainty about the amount and timing of claims payments is typically resolved within one year."]
["4-Y","4C5-G",null,null,null,null,null,"IFRS 4:44","In applying paragraph 39(c)(iii) of IFRS 4, an entity need not disclose information about claims development that occurred earlier than five years before the end of the first financial year in which it applies IFRS 4."]
["4-Y","4C5-G",null,null,null,null,null,null,"Furthermore, if it is impracticable, when an entity first applies IFRS 4, to prepare information about claims development that occurred before the beginning of the earliest period for which an entity presents full comparative information that complies with IFRS 4, the entity shall disclose that fact."]
["4-Y",null,null,"4C6",2,null,null,"IFRS 4:39(d)","d)      information about credit risk, liquidity risk and market risk that paragraphs 31 to 42 of IFRS 7 would require if the insurance contracts were within the scope of IFRS 7; and"]
["4-Y","4C6-G",null,null,null,null,null,"IFRS 4:39(d)(i)","Note : An insurer need not provide the maturity analyses required by paragraph 39(a) and (b) of IFRS 7 if it discloses information about the estimated timing of the net cash outflows resulting from recognised insurance liabilities instead. This may take the form of an analysis, by estimated timing, of the amounts recognised in the statement of financial position."]
["4-Y","4C6-G",null,null,null,null,null,"IFRS 4:39(d)(ii)","If an insurer uses an alternative method to manage sensitivity to market conditions, such as an embedded value analysis, it may use that sensitivity analysis to meet the requirements of paragraph 40(a) of IFRS 7. Such an insurer is also required to provide the disclosures required by paragraph 41 of IFRS 7."]
["4-Y",null,null,null,null,null,null,"IFRS 4:39(e)","e)      information about exposures to market risk arising from embedded derivatives contained in a host insurance contract if the insurer is not required to, and does not, measure the embedded derivatives at fair value."]
["4-Y",null,null,null,null,null,null,null,"Temporary exemption from IFRS 9"]
["4-Y",null,null,"4H",2,"4H","4H",null,"Has the entity applied the temporary exemption from IFRS 9 ?"]
["4-Y","4H-G",null,null,null," "," ","IFRS 4:20A"," An insurer that meets the criteria in paragraph 20B is permitted, but not required, to apply IAS 39 Financial Instruments: Recognition and Measurement rather than IFRS 9 for annual periods beginning before 1 January 2021. An insurer that applies the temporary exemption from IFRS 9 shall: (a) use the requirements in IFRS 9 that are necessary to provide the disclosures required in paragraphs 39B 39J of this IFRS; and (b) apply all other applicable IFRSs to its financial instruments, except as described in paragraphs 20A–20Q, 39B–39J and 46–47 of this IFRS."]
["4-Y","4H-G",null,null,null," "," ","IFRS 4:35A","The temporary exemptions in paragraphs 20A, 20L and 20O is also available to an issuer of a financial instrument that contains a discretionary participation feature. Accordingly, all references in paragraphs 20A–20Q and 39B–39M and 46–47 to an insurer shall be read as also referring to an issuer of a financial instrument that contains a discretionary participation feature."]
[null,null,null,null,null,null,null,null,"If yes :"]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39B","An insurer that elects to apply the temporary exemption from IFRS 9 shall disclose information to enable users of financial statements: "]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39B","a.    to understand how the insurer qualified for the temporary exemption; and"]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39B","b.    to compare insurers applying the temporary exemption with entities applying IFRS 9."]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39C","To comply with paragraph 39B(a), an insurer shall disclose the fact that it is applying the temporary exemption from IFRS 9 and how the insurer concluded on the date specified in paragraph 20B(b) that it qualifies for the temporary exemption from IFRS 9, including:"]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39C","a.    if the carrying amount of its liabilities arising from contracts within the scope of this IFRS (ie those liabilities described in paragraph 20E(a)) was less than or equal to 90 per cent of the total carrying amount of all its liabilities, the nature and carrying amounts of the liabilities connected with insurance that are not liabilities arising from contracts within the scope of this IFRS (ie those liabilities described in paragraphs 20E(b) and 20E(c)); "]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39C","b.    if the percentage of the total carrying amount of its liabilities connected with insurance relative to the total carrying amount of all its liabilities was less than or equal to 90 per cent but greater than 80 per cent, how the insurer determined that it did not engage in a significant activity unconnected with insurance, including what information it considered; and "]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39C","c.    if the insurer qualified for the temporary exemption from IFRS 9 on the basis of a reassessment applying paragraph 20G(b):"]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39C","i)        the reason for the reassessment; "]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39C","ii)       the date on which the relevant change in its activities occurred; and"]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39C","iii)      a detailed explanation of the change in its activities and a qualitative description of the effect of that change on the insurer’s financial statements."]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39D","If, applying paragraph 20G(a), an entity concludes that its activities are no longer predominantly connected with insurance, it shall disclose the following information in each reporting period before it begins to apply IFRS 9:"]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39D","a.    the fact that it no longer qualifies for the temporary exemption from IFRS 9;"]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39D","b.    the date on which the relevant change in its activities occurred; and "]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39D","c.    a detailed explanation of the change in its activities and a qualitative description of the effect of that change on the entity’s financial statements."]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39E","To comply with paragraph 39B(b), an insurer shall disclose the fair value at the end of the reporting period and the amount of change in the fair value during that period for the following two groups of financial assets separately: "]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39E","a.    financial assets with contractual terms that give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding (ie financial assets that meet the condition in paragraphs 4.1.2(b) and 4.1.2A(b) of IFRS 9), excluding any financial asset that meets the definition of held for trading in IFRS 9, or that is managed and whose performance is evaluated on a fair value basis (see paragraph B4.1.6 of IFRS 9)."]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39E","b.    all financial assets other than those specified in paragraph 39E(a); that is, any financial asset:"]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39E","i)        with contractual terms that do not give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding;"]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39E","ii)         that meets the definition of held for trading in IFRS 9; or"]
["4-Y","4H-Y",null,"4HC1",3,"4H",null,"IFRS 4:39E","iii)         that is managed and whose performance is evaluated on a fair value basis."]
["4-Y","4H-Y","4HC1-G",null,null,null,null,"IFRS 4:39F","  When disclosing the information in paragraph 39E, the insurer: "]
["4-Y","4H-Y","4HC1-G",null,null,null,null,"IFRS 4:39F","a.    may deem the carrying amount of the financial asset measured applying IAS 39 to be a reasonable approximation of its fair value if the insurer is not required to disclose its fair value applying paragraph 29(a) of IFRS 7 (eg short-term trade receivables); and"]
["4-Y","4H-Y","4HC1-G",null,null,null,null,"IFRS 4:39F","b.    shall consider the level of detail necessary to enable users of financial statements to understand the characteristics of the financial assets."]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39G","To comply with paragraph 39B(b), an insurer shall disclose information about the credit risk exposure, including significant credit risk concentrations, inherent in the financial assets described in paragraph 39E(a). At a minimum, an insurer shall disclose the following information for those financial assets at the end of the reporting period: "]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39G","a.    by credit risk rating grades as defined in IFRS 7, the carrying amounts applying IAS 39 (in the case of financial assets measured at amortised cost, before adjusting for any impairment allowances). "]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39G","b.    for the financial assets described in paragraph 39E(a) that do not have low credit risk at the end of the reporting period, the fair value and the carrying amount applying IAS 39 (in the case of financial assets measured at amortised cost, before adjusting for any impairment allowances). For the purposes of this disclosure, paragraph B5.5.22 of IFRS 9 provides the relevant requirements for assessing whether the credit risk on a financial instrument is considered low."]
["4-Y","4H-Y",null,"4HC2",3,"4H",null,"IFRS 4:39H","To comply with paragraph 39B(b), an insurer shall disclose information about where a user of financial statements can obtain any publicly available IFRS 9 information that relates to an entity within the group that is not provided in the group’s consolidated financial statements for the relevant reporting period. "]
["4-Y","4H-Y","4HC2-G",null,null,null,null,"IFRS 4:39H","For example, such IFRS 9 information could be obtained from the publicly available individual or separate financial statements of an entity within the group that has applied IFRS 9."]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39I","If an entity elected to apply the exemption in paragraph 20O from particular requirements in IAS 28, it shall disclose that fact."]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39J","If an entity applied the temporary exemption from IFRS 9 when accounting for its investment in an associate or joint venture using the equity method (for example, see paragraph 20O(a)), the entity shall disclose the following, in addition to the information required by IFRS 12 Disclosure of Interests in Other Entities: "]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39J","a.    the information described by paragraphs 39B–39H for each associate or joint venture that is material to the entity. The amounts disclosed shall be those included in the IFRS financial statements of the associate or joint venture after reflecting any adjustments made by the entity when using the equity method (see paragraph B14(a) of IFRS 12), rather than the entity’s share of those amounts."]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39J","b.    the quantitative information described by paragraphs 39B–39H in aggregate for all individually immaterial associates or joint ventures. The aggregate amounts:"]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39J","i)        disclosed shall be the entity’s share of those amounts; and ;"]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:39J","ii)       for associates shall be disclosed separately from the aggregate amounts disclosed for joint ventures."]
["4-Y","4H-Y",null,null,null,"4H",null,"IFRS 4:20C"," If the entity has elected to apply only the requirements for the presentation of gains and losses on financial liabilities designated as at fair value through profit or loss in paragraphs 5.7.1(c), 5.7.7–5.7.9, 7.2.14 and B5.7.5–B5.7.20 of IFRS 9, has it disclosed that fact and provided on an ongoing basis the related disclosures set out in paragraphs 10–11 of IFRS 7 (as amended by IFRS 9 (2010))."]
["4-Y","4H-Y",null,"4H1",3,"4H-1",null,null,"Is the entity applying the temporary exemption from IFRS 9 a first time adopter?  "]
[null,null,null,null,null,null,null,null,"If yes, "]
["4-Y","4H-Y","4H1-Y",null,null,"4H-1",null,"IFRS 4:20N","In providing the the information required by paragraphs 39B–39J, has the entity used the requirements and exemptions in IFRS 1 that are relevant to making the assessments required for those disclosures?"]
["4-Y",null,null,null,null,null,null,null,"Overlay approach"]
["4-Y",null,null,"4I",2,"4I","4I",null,"Has the entity applied the overlay approach?"]
["4-Y","4I-G",null,null,null," ",null,"IFRS 4:48","Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4), issued in September 2016, amended paragraphs 3 and 5, and added paragraphs 35A–35N and 39K–39M and headings after paragraphs 35A, 35K, 35M and 39J. An entity shall apply those amendments, which permit insurers to apply the overlay approach to designated financial assets, when it first applies IFRS 9 (see paragraph 35C)."]
[null,null,null,null,null,null,null,null,"If yes, "]
["4-Y","4I-Y",null,null,null,"4I",null,"IFRS 4:39K","An insurer that applies the overlay approach shall disclose information to enable users of financial statements to understand:"]
["4-Y","4I-Y",null,null,null,"4I",null,null,"a.    how the total amount reclassified between profit or loss and other comprehensive income in the reporting period is calculated; and"]
["4-Y","4I-Y",null,null,null,"4I",null,null,"b.    the effect of that reclassification on the financial statements."]
["4-Y","4I-Y",null,null,null,"4I",null,"IFRS 4:39L","To comply with paragraph 39K, an insurer shall disclose:"]
["4-Y","4I-Y",null,null,null,"4I",null,null,"a.    the fact that it is applying the overlay approach;"]
["4-Y","4I-Y",null,null,null,"4I",null,null,"b.    the carrying amount at the end of the reporting period of financial assets to which the insurer applies the overlay approach by class of financial asset;"]
["4-Y","4I-Y",null,null,null,"4I",null,null,"c.    the basis for designating financial assets for the overlay approach, including an explanation of any designated financial assets that are held outside the legal entity that issues contracts within the scope of this IFRS; "]
["4-Y","4I-Y",null,null,null,"4I",null,null,"d.    an explanation of the total amount reclassified between profit or loss and other comprehensive income in the reporting period in a way that enables users of financial statements to understand how that amount is derived, including:"]
["4-Y","4I-Y",null,null,null,"4I",null,null," i.        the amount reported in profit or loss for the designated financial assets applying IFRS 9; and"]
["4-Y","4I-Y",null,null,null,"4I",null,null,"  ii.        the amount that would have been reported in profit or loss for the designated financial assets if the insurer had applied IAS 39."]
["4-Y","4I-Y",null,null,null,"4I",null,null,"e.    the effect of the reclassification described in paragraphs 35B and 35M on each affected line item in profit or loss; and"]
["4-Y","4I-Y",null,null,null,"4I",null,null,"f.     if during the reporting period the insurer has changed the designation of financial assets:"]
["4-Y","4I-Y",null,null,null,"4I",null,null,"  i.        the amount reclassified between profit or loss and other comprehensive income in the reporting period relating to newly designated financial assets applying the overlay approach (see paragraph 35F(b));"]
["4-Y","4I-Y",null,null,null,"4I",null,null," ii.        the amount that would have been reclassified between profit or loss and other comprehensive income in the reporting period if the financial assets had not been de-designated (see paragraph 35I(a)); and"]
["4-Y","4I-Y",null,null,null,"4I",null,null," iii.        the amount reclassified in the reporting period to profit or loss from accumulated other comprehensive income for financial assets that have been de-designated (see paragraph 35J)."]
["4-Y","4I-Y",null,null,null,"4I",null,"IFRS 4:39M","If an entity applied the overlay approach when accounting for its investment in an associate or joint venture using the equity method, the entity shall disclose the following, in addition to the information required by IFRS 12:"]
["4-Y","4I-Y",null,"4IC1",3,"4I",null,null,"a.    the information described by paragraphs 39K–39L for each associate or joint venture that is material to the entity. "]
["4-Y","4I-Y","4IC1-G",null,null,null,null,"IFRS 4:39M","The amounts disclosed shall be those included in the IFRS financial statements of the associate or joint venture after reflecting any adjustments made by the entity when using the equity method (see paragraph B14(a) of IFRS 12), rather than the entity’s share of those amounts."]
["4-Y","4I-Y",null,null,null,"4I",null,null,"b.    the quantitative information described by paragraphs 39K–39L(d) and 39L(f), and the effect of the reclassification described in paragraph 35B on profit or loss and other comprehensive income in aggregate for all individually immaterial associates or joint ventures. The aggregate amounts: "]
["4-Y","4I-Y",null,null,null,"4I",null,null,"i.        disclosed shall be the entity’s share of those amounts; and"]
["4-Y","4I-Y",null,null,null,"4I",null,null,"ii.        for associates shall be disclosed separately from the aggregate amounts disclosed for joint ventures."]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS5A","index":13,"n_rows":174,"n_cols":12,"rows_kept":174,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,"IFRS 5","Non-current Assets Held for Sale and Discontinued Operations",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IFRS 5, which prescribes reporting of non-current assets held for sale and discontinued operations. The principal issues relate to the accounting treatment of assets held for sale, and the presentation and disclosure of discontinued operations.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Hide"]
["-G",null,null,null,null," ",null,null,"New or amended paragraphs effective for the first time\n\n\n\n",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"None",null,null,"No"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective",null,null,"Guidance"]
["-G",null,null,null,null,null,null,"IFRS 5:44M","IFRS 17, issued in May 2017, amended paragraph 5.  An entity shall apply that amendment when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,"SCOPE NOTE"]
["-G",null,null,null,null,null,null,"IFRS 5:5","The measurement requirements of IFRS 5 apply to all recognised non-current assets and disposal groups, except for those assets listed below (whether as individual assets or as part of a disposal group) which shall continue to be measured in accordance with the IFRSs listed: "]
["-G",null,null,null,null,null,null,null,"a) deferred tax assets (see IAS 12 Income Taxes);\n\nb) assets arising from employee benefits (see IAS 19 Employee Benefits);"]
["-G",null,null,null,null,null,null,null,"c)  financial assets within the scope of IFRS 9 Financial Instruments. "]
["-G",null,null,null,null,null,null,null,"d) non-current assets that are accounted for in accordance with the fair value model in IAS 40 Investment Property;\n\ne) non-current assets that are measured at fair value less costs to sell in accordance with IAS 41 Agriculture \n\nf) contractual rights under insurance contracts as defined in IFRS 4 Insurance Contracts."]
["-G",null,null,null,null,null,null,null,"f) groups of contracts within the scope of IFRS 17 Insurance Contracts."]
["-G",null,null,null,null,null,null,null,"IFRS 17, issued in May 2017, amended paragraph 5 f).  An entity shall apply that amendment when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,"However, the classification and presentation requirements of IFRS 5 apply to all recognised non-current assets and to all disposal groups of an entity."]
["-G",null,null,null,null,null,null,"IFRS 5:Appendix A","A disposal group is a group of assets to be disposed of, by sale or otherwise, together as a group in a single transaction, and liabilities directly associated with those assets that will be transferred in the transaction. The group includes goodwill acquired in a business combination if the group is a cash-generating unit to which goodwill has been allocated in accordance with the requirements of paragraphs 80-87 of IAS 36 Impairment of Assets or if it is an operation within such a cash-generating unit."]
[null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Classification of non-current assets (or disposal groups) as held for sale"]
[null,null,null,"5A",1,"5A","5A",null,"Does the entity hold non-current assets or groups of assets for which it intends to recover the carrying amount principally through a sale transaction rather than through continuing use (an asset ‘held for sale’) or is committed to distribute the assets (or disposal group) to owners acting in their capacity as owners (held for distribution to owners)?  "]
["5A-G",null,null,null,null,null,null,"\n\nIFRS 5:7","Notes: \n\n1) For this to be the case, the asset (or disposal group) must be available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such assets (or such disposal groups), and its sale must meet certain specific conditions in IFRS 5 (including, for example, management commitment and active marketing) to qualify as “highly probable”."]
["5A-G",null,null,null,null,null,null,"IFRS 5:10","2) Sale transactions include exchanges of non-current assets for other non-current assets when the exchange has commercial substance, in accordance with IAS 16 Property, Plant and Equipment."]
[null,null,null,null,null," ",null,null,"If yes :"]
["5A-Y",null,null,"5AC1",2,"5A"," ","IFRS 5:6","Have non-current assets (or disposal groups) been classified as held for sale if their carrying amounts will be recovered principally through a sale transaction rather than through continuing use?"]
["5A-Y","5AC1-G",null,null,null,null,null,null,"Note: Paragraphs 7 and 8 of IFRS 5 (see below) set out the detailed criteria for classification as held for sale. "]
["5A-Y",null,null,null,null,"5A"," ","IFRS 5:7","For this to be the case, is the asset (or disposal group) available for immediate sale in its present condition, subject only to terms that are usual and customary for sales of such assets (or disposal groups)?"]
["5A-Y",null,null,"5AC2",2,"5A"," ","IFRS 5:7","Is the sale of the asset (or disposal group) “highly probable”?"]
["5A-Y","5AC2-G",null,null,null," ",null,null,"Note: For the sale to be regarded as “highly probable”, all of the criteria in paragraph 8 of IFRS 5 (see below) must be met."]
["5A-Y",null,null,null,null,"5A"," ","IFRS 5:8","Has the appropriate level of management committed to a plan to sell the asset (or disposal group)?"]
["5A-Y",null,null,null,null,"5A"," ","IFRS 5:8","Has an active programme been initiated to locate a buyer and complete the plan to sell the asset (or disposal group)?"]
["5A-Y",null,null,null,null,"5A"," ","IFRS 5:8","Is the asset (or disposal group) being actively marketed for sale at a sale price that is reasonable in relation to its current fair value?"]
["5A-Y",null,null,null,null,"5A"," ","IFRS 5:8","Is the sale of the asset (or disposal group) expected to qualify for recognition as a completed sale within one year from the date of classification, except as permitted by paragraph 9 of IFRS 5 (see sub question Has the period required to complete a sale been extended beyond one year below)?"]
["5A-Y",null,null,"5AC3",2,"5A"," ","IFRS 5:8","Do actions required to complete the plan to sell the asset (or disposal group) indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn?"]
["5A-Y","5AC3-G",null,null,null,null," ","IFRS 5:8","\"For the sale to be highly probable, the appropriate level of management must be committed to a plan to sell the asset (or disposal group), and an active programme to locate a buyer and complete the plan must have been initiated. Further, the asset (or disposal group) must be actively marketed for sale at a price that is reasonable in relation to its current fair value. In addition, the sale should be expected to qualify for recognition as a completed sale within one year from the date of classification, except as permitted by paragraph 9, and actions required to complete the plan should indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. The probability of shareholders' approval (if required in the jurisdiction) should be considered as part of the assessment of whether the sale is highly probable.\""]
["5A-Y",null,null,"5A0",2,"5A-0",null,null,"Is the entity committed to a sale plan involving loss of control of a subsidiary?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["5A-Y","5A0-Y",null,null,null,"5A-0",null,"IFRS 5:8A","Have all the assets and liabilities of the subsidiary been classified as held for sale (when the criteria set out in paragraphs 6–8 of IFRS 5 are met), regardless of whether the entity will retain a non-controlling interest in its former subsidiary after the sale?"]
["5A-Y",null,null,"5A1",2,"5A-1",null,null,"Has the period required to complete a sale been extended beyond one year? "]
[null,null,null,null,null," ",null,null,"If yes :"]
["5A-Y","5A1-Y",null,"5A1C1",3,"5A-1"," ","IFRS 5:9","(i) Is the delay caused by events or circumstances beyond the entity’s control? "]
["5A-Y","5A1-Y","5A1C1-G",null,null,null,null,null,"Note: An exception to the one year requirement will only be permitted when the criteria in Appendix B of IFRS 5 are met (see below)."]
["5A-Y","5A1-Y",null,"5A1C2",3,"5A-1"," ","IFRS 5:9","(ii) Is there sufficient evidence that the entity remains committed to its plan to sell the asset (or disposal group)? "]
["5A-Y","5A1-Y","5A1C2-G",null,null,null,null,null,"Note: An exception to the one year requirement will only be permitted when the criteria in Appendix B of IFRS 5 are met (see below)."]
["5A-Y","5A1-Y",null,null,null,null,null,null,"Extension of the period required to complete a sale"]
["5A-Y","5A1-Y",null,null,null,"5A-1"," ","IFRS 5:B1","Has an exception to the one-year requirement in paragraph 8 of IFRS 5 (see above) been applied in the following situations in which such events or circumstances arise:"]
["5A-Y","5A1-Y",null,null,null,null,null,null,"a)      at the date an entity commits itself to a plan to sell a non-current asset (or disposal group), it reasonably expects that others (not a buyer) will impose conditions on the transfer of the asset (or disposal group) that will extend the period required to complete the sale, and:"]
["5A-Y","5A1-Y",null,null,null,null,null,null,"i)        actions necessary to respond to those conditions cannot be initiated until after a firm purchase commitment is obtained, and:"]
["5A-Y","5A1-Y",null,null,null,null,null,null,"ii)       a firm purchase commitment is highly probable within one year;"]
["5A-Y","5A1-Y",null,null,null,null,null,null,"b)      an entity obtains a firm purchase commitment and, as a result, a buyer or others unexpectedly impose conditions on the transfer of a non-current asset (or disposal group) previously classified as held for sale that will extend the period required to complete the sale, and:"]
["5A-Y","5A1-Y",null,null,null,null,null,null,"i)        timely actions necessary to respond to the conditions have been taken, and"]
["5A-Y","5A1-Y",null,null,null,null,null,null,"ii)       a favourable resolution of the delaying factors is expected;"]
["5A-Y","5A1-Y",null,null,null,null,null,null,"c)       during the initial one-year period, circumstances arise that were previously considered unlikely and, as a result, a non-current asset (or disposal group) previously classified as held for sale is not sold by the end of that period, and:"]
["5A-Y","5A1-Y",null,null,null,null,null,null,"i)        during the initial one-year period the entity took action necessary to respond to the change in circumstances,"]
["5A-Y","5A1-Y",null,null,null,null,null,null,"ii)       the non-current asset (or disposal group) is being actively marketed at a price that is reasonable, given the change in circumstances, and"]
["5A-Y","5A1-Y",null,null,null,null,null,null,"iii)      the criteria in paragraphs 7 and 8 of IFRS 5 are met?"]
["5A-Y",null,null,null,null,null,null,null,"Criteria for classification as held for sale met after the end of the reporting period"]
["5A-Y",null,null,"5AC4",2,"5A"," ","IFRS 5:12","If the criteria in paragraphs 7 and 8 (see above) are not met until after the end of the reporting period, has the entity excluded the non-current asset (or disposal group) as from held-for-sale classification in those financial statements when issued?"]
["5A-Y","5AC4-G",null,null,null,null,null,null,"Note: When the criteria are met after the end of the reporting period, but before the authorisation of the financial statements for issue, the entity should disclose the information specified in paragraphs 41 (a), (b) and (d) of IFRS 5 (IFRS 5P). "]
["5A-Y",null,null,"5AC5",2,"5A",null,"IFRS 5:12A","When the entity is committed to distribute the asset (or disposal group) to the owners, has the entity classified the non-current assets (or disposal group) as held for distribution to owners?"]
["5A-Y","5AC5-G",null,null,null,null,null,"IFRS 5:12A","Notes: \n\nThe assets must be available for immediate distribution in their present condition and the distribution must be highly probable. For the distribution to be highly probable, actions to complete the distribution must have been initiated and should be expected to be completed within one year from the date of classification. Actions required to complete the distribution should indicate that it is unlikely that significant changes to the distribution will be made or that the distribution will be withdrawn. The probability of shareholders‟ approval (if required in the jurisdiction) should be considered as part of the assessment of whether the distribution is highly probable.\n"]
["5A-Y",null,null,null,null,null,null,null,"Non-current assets that are to be abandoned"]
["5A-Y",null,null,"5AC6",2,"5A",null,"IFRS 5:13","Has the entity excluded from classification as held for sale any non-current assets (or disposal groups) that are to be abandoned?"]
["5A-Y","5AC6-G",null,null,null,null,null,null,"Note: This is because the carrying amount will be recovered principally through continuing use. However, if the disposal group to be abandoned meets the criteria in paragraphs 32(a)-(c) of IFRS 5, the entity shall present the results and cash flows of the disposal group as discontinued operations in accordance with paragraphs 33 and 34 of IFRS 5 at the date on which it ceases to be used."]
["5A-Y",null,null,null,null,null,null,null,"Measurement of non-current assets (or disposal groups) classified as held for sale"]
["5A-Y",null,null,null,null,null,null,null,"Measurement of a non-current asset (or disposal group)"]
["5A-Y",null,null,null,null,"5A"," ","IFRS 5:15","Has the entity measured any non-current asset (or disposal group) classified as held for sale at the lower of its carrying amount and fair value less costs to sell?"]
["5A-Y",null,null,null,null,"5A"," ","IFRS 5:15A","Has the entity measured any non-current asset (or disposal group) classified as held for distribution to owners at the lower of its carrying amount and fair value less costs to distribute?"]
["5A-Y",null,null,"5AC7",2,"5A",null,"IFRS 5:16","If a newly acquired asset (or disposal group) meets the criteria to be classified as held for sale (paragraph 11 of IFRS 5 – Tailoring question 5B), is the asset (or disposal group) measured on initial recognition at the lower of its carrying amount had it not been so classified (e.g. cost) and fair value less costs to sell?"]
["5A-Y","5AC7-G",null,null,null,null,null,null,"Note: Therefore, if the asset (or disposal group) is acquired as part of a business combination, it shall be measured at fair value less costs to sell."]
["5A-Y",null,null,null,null,"5A"," ","IFRS 5:17","If the sale is expected to occur beyond one year, has the entity measured the costs to sell at their present value?"]
["5A-Y",null,null,null,null,"5A"," ","IFRS 5:17","Is any increase in the present value of the costs to sell that arises from the passage of time presented in profit or loss as a financing cost?"]
["5A-Y",null,null,null,null,"5A"," ","IFRS 5:18","Immediately prior to initial classification of the asset (or disposal group) as held for sale, is the carrying amount of the non-current asset (or all the assets and liabilities in the disposal group) measured in accordance with the applicable IFRSs?"]
["5A-Y",null,null,null,null,"5A"," ","IFRS 5:19","On subsequent remeasurement of a disposal group, are the carrying amounts of any assets and liabilities that are not within the measurement requirements of IFRS 5, but that are included in a disposal group classified as held for sale, measured in accordance with applicable IFRSs before the fair value less costs to sell of the disposal group is remeasured?"]
["5A-Y",null,null,null,null,null,null,null,"Recognition of impairment losses and reversals"]
["5A-Y",null,null,null,null,"5A",null,"IFRS 5:20","Has the entity recognised an impairment loss for any initial or subsequent write-down of the asset (or disposal group) to fair value less costs to sell, to the extent that it has not been recognised in accordance with paragraph 19 (see above)?"]
["5A-Y",null,null,"5A2",2,"5A-2",null,null,"Is there any subsequent increase in fair value less costs to sell of an asset?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["5A-Y","5A2-Y",null,null,null,"5A-2"," ","IFRS 5:21","Has the entity recognised a gain for any subsequent increase in fair value less costs to sell of an asset, but not in excess of the cumulative impairment loss that has previously been recognised either in accordance with IFRS 5 or previously in accordance with IAS 36 Impairment of Assets?"]
["5A-Y",null,null,"5A3",2,"5A-3",null,null,"Is there any subsequent increase in fair value less costs to sell of a disposal group?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["5A-Y","5A3-Y",null,null,null,"5A-3",null,null,"Has the entity recognised a gain for any subsequent increase in fair value less costs to sell of a disposal group:"]
["5A-Y","5A3-Y",null,null,null,null,null,"IFRS 5:22","a)      to the extent that it has not been recognised in accordance with paragraph 19 of IFRS 5 (see above); but"]
["5A-Y","5A3-Y",null,null,null,null,null,"IFRS 5:22","b)      not in excess of the cumulative impairment loss that has been recognised either in accordance with IFRS 5 or previously in accordance with IAS 36, on the non-current assets that are within the scope of the measurement requirements of IFRS 5?"]
["5A-Y","OR,5A2-Y,5A3-Y",null,null,null,"5A-2, 5A-3",null,"IFRS 5:23","Has the impairment loss (or any subsequent gain) recognised for a disposal group reduced (or increased) the carrying amount of the non-current assets in the group that are within the scope of the measurement requirements of IFRS 5 in the order of allocation set out in paragraphs 104(a) and (b) and 122 of IAS 36?"]
["5A-Y","OR,5A2-Y,5A3-Y",null,null,null,"5A-2, 5A-3",null,"IFRS 5:24","Have any gains or losses not recognised through remeasurement before the date of sale of a non-current asset (or disposal group) been recognised at the date of derecognition?"]
["5A-Y",null,null,null,null,"5A",null,"IFRS 5:25","Has the entity not depreciated or amortised a non-current asset while it is classified as held for sale or while it is part of a disposal group classified as held for sale?"]
["5A-Y",null,null,null,null,"5A",null,"IFRS 5:25","Has the entity continued to recognise interest and other expenses attributable to the liabilities of a disposal group classified as held for sale?"]
[null,null,null,"5B",1,"5B","5B",null,"Has the entity acquired any non-current assets (or disposal groups) exclusively with a view to their subsequent disposal (see note to 5A above)?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["5B-Y",null,null,"5BC1",2,"5B"," ","IFRS 5:6","Have non-current assets (or disposal groups) been classified as held for sale if their carrying amounts will be recovered principally through a sale transaction rather than through continuing use?"]
["5B-Y","5BC1-G",null,null,null,null,null,null,"Note: Paragraphs 7 and 8 of IFRS 5 (see below) set out the detailed criteria for classification as held for sale. "]
["5B-Y",null,null,null,null,"5B"," ","IFRS 5:7","For this to be the case, is the asset (or disposal group) available for immediate sale in its present condition, subject only to terms that are usual and customary for sales of such assets (or disposal groups)?"]
["5B-Y",null,null,"5BC2",2,"5B"," ","IFRS 5:7","Is the sale of the asset (or disposal group) “highly probable”?"]
["5B-Y","5BC2-G",null,null,null,null,null,null,"Note: For the sale to be regarded as “highly probable”, all of the criteria in paragraph 8 of IFRS 5 (see below) must be met."]
["5B-Y",null,null,null,null,"5B"," ","IFRS 5:8","Has the appropriate level of management committed to a plan to sell the asset (or disposal group)?"]
["5B-Y",null,null,null,null,"5B"," ","IFRS 5:8","Has an active programme been initiated to locate a buyer and complete the plan to sell the asset (or disposal group)?"]
["5B-Y",null,null,null,null,"5B"," ","IFRS 5:8","Is the asset (or disposal group) being actively marketed for sale at a sale price that is reasonable in relation to its current fair value?"]
["5B-Y",null,null,null,null,"5B"," ","IFRS 5:8","Is the sale of the asset (or disposal group) expected to qualify for recognition as a completed sale within one year from the date of classification, except as permitted by paragraph 9 of IFRS 5 (see sub question \"Has the period required to complete a sale been extended beyond one year?\")?"]
["5B-Y",null,null,null,null,"5B"," ","IFRS 5:8","Do actions required to complete the plan to sell the asset (or disposal group) indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn?"]
["5B-Y",null,null,null,null,"5B",null,"IFRS 5:11","For non-current assets (or disposal groups) acquired exclusively with a view to its subsequent disposal, have such assets (or disposal groups) been classified as held for sale at the acquisition date only if the one-year requirement set out in paragraph 8 of IFRS 5 (see above) has been met (except as permitted in paragraph 9 – see sub question \"Has the period required to complete a sale been extended beyond one year?\") and if it is highly probable that the criterion referred in paragraphs 7 and 8 of IFRS 5 (see above) will be met within a short period following the acquisition (usually three months)?"]
["5B-Y",null,null,null,null,null,null,null,"Criteria for classification as held for sale met after the end of the reporting period"]
["5B-Y",null,null,"5BC3",2,"5B"," ","IFRS 5:12","If the criteria in paragraphs 7 and 8 (see above) are not met until after the end of the reporting period, has the entity excluded the non-current asset (or disposal group) as from held-for-sale classification in those financial statements when issued?"]
["5B-Y","5BC3-G",null,null,null,null,null,null,"Note: When the criteria are met after the end of the reporting period, but before the authorisation of the financial statements for issue, the entity should disclose the information specified in paragraphs 41 (a), (b) and (d) of IFRS 5 (see IFRS 5P). "]
["5B-Y",null,null,"5B0",2,"5B-0",null,null,"Is the entity committed to a sale plan involving loss of control of a subsidiary?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["5B-Y","5B0-Y",null,null,null,"5B-0",null,"IFRS 5:8A","Have all the assets and liabilities of the subsidiary been classified as held for sale (when the criteria set out in paragraphs 6–8 of IFRS 5 are met), regardless of whether the entity will retain a non-controlling interest in its former subsidiary after the sale?"]
["5B-Y",null,null,"5B1",2,"5B-1",null,null,"Has the period required to complete a sale been extended beyond one year? "]
[null,null,null,null,null," ",null,null,"If yes :"]
["5B-Y","5B1-Y",null,"5B1C1",3,"5B-1"," ","IFRS 5:9","(i) Is the delay caused by events or circumstances beyond the entity’s control? And"]
["5B-Y","5B1-Y","5B1C1-G",null,null,null,null,null,"Note: An exception to the one year requirement will only be permitted when the criteria in Appendix B of IFRS 5 are met (see below)."]
["5B-Y","5B1-Y",null,"5B1C2",3,"5B-1"," ","IFRS 5:9","ii) Is there sufficient evidence that the entity remains committed to its plan to sell the asset (or disposal group)? "]
["5B-Y","5B1-Y","5B1C2-G",null,null,null,null,null,"Note: An exception to the one year requirement will only be permitted when the criteria in Appendix B of IFRS 5 are met (see below)."]
["5B-Y","5B1-Y",null,null,null,null,null,null,"Extension of the period required to complete a sale"]
["5B-Y","5B1-Y",null,null,null,"5B-1"," ","IFRS 5:B1","Has an exception to the one-year requirement in paragraph 8 of IFRS 5 (see above) been applied in the following situations in which such events or circumstances arise:"]
["5B-Y","5B1-Y",null,null,null,null,null,null,"a)      at the date an entity commits itself to a plan to sell a non-current asset (or disposal group), it reasonably expects that others (not a buyer) will impose conditions on the transfer of the asset (or disposal group) that will extend the period required to complete the sale, and:"]
["5B-Y","5B1-Y",null,null,null,null,null,null,"i)        actions necessary to respond to those conditions cannot be initiated until after a firm purchase commitment is obtained, and:"]
["5B-Y","5B1-Y",null,null,null,null,null,null,"ii)       a firm purchase commitment is highly probable within one year;"]
["5B-Y","5B1-Y",null,null,null,null,null,null,"b)      an entity obtains a firm purchase commitment and, as a result, a buyer or others unexpectedly impose conditions on the transfer of a non-current asset (or disposal group) previously classified as held for sale that will extend the period required to complete the sale, and:"]
["5B-Y","5B1-Y",null,null,null,null,null,null,"i)        timely actions necessary to respond to the conditions have been taken, and"]
["5B-Y","5B1-Y",null,null,null,null,null,null,"ii)       a favourable resolution of the delaying factors is expected;"]
["5B-Y","5B1-Y",null,null,null,null,null,null,"c)       during the initial one-year period, circumstances arise that were previously considered unlikely and, as a result, a non-current asset (or disposal group) previously classified as held for sale is not sold by the end of that period, and:"]
["5B-Y","5B1-Y",null,null,null,null,null,null,"i)        during the initial one-year period the entity took action necessary to respond to the change in circumstances,"]
["5B-Y","5B1-Y",null,null,null,null,null,null,"ii)       the non-current asset (or disposal group) is being actively marketed at a price that is reasonable, given the change in circumstances, and"]
["5B-Y","5B1-Y",null,null,null,null,null,null,"iii)      the criteria in paragraphs 7 and 8 of IFRS 5 are met?"]
["5B-Y",null,null,null,null,null,null,null,"Measurement of non-current assets (or disposal groups) classified as held for sale"]
["5B-Y",null,null,null,null,null,null,null,"Measurement of a non-current asset (or disposal group)"]
["5B-Y",null,null,null,null,"5B",null,"IFRS 5:15","Has the entity measured any non-current asset (or disposal group) classified as held for sale at the lower of its carrying amount and fair value less costs to sell?"]
["5B-Y",null,null,"5BC4",2,"5B",null,"IFRS 5:16","If a newly acquired asset (or disposal group) meets the criteria to be classified as held for sale (paragraph 11 of IFRS 5 – see above), is the asset (or disposal group) measured on initial recognition at the lower of its carrying amount had it not been so classified (e.g. cost) and fair value less costs to sell?"]
["5B-Y","5BC4-G",null,null,null,null,null,null,"Note: Therefore, if the asset (or disposal group) is acquired as part of a business combination, it shall be measured at fair value less costs to sell."]
["5B-Y",null,null,null,null,"5B"," ","IFRS 5:17","If the sale is expected to occur beyond one year, has the entity measured the costs to sell at their present value?"]
["5B-Y",null,null,null,null,"5B"," ","IFRS 5:17","Is any increase in the present value of the costs to sell that arises from the passage of time presented in profit or loss as a financing cost?"]
["5B-Y",null,null,null,null,"5B"," ","IFRS 5:18","Immediately prior to initial classification of the asset (or disposal group) as held for sale, is the carrying amount of the non-current asset (or all the assets and liabilities in the disposal group) measured in accordance with the applicable IFRSs?"]
["5B-Y",null,null,null,null,"5B"," ","IFRS 5:19","On subsequent remeasurement of a disposal group, are the carrying amounts of any assets and liabilities that are not within the measurement requirements of IFRS 5, but that are included in a disposal group classified as held for sale, measured in accordance with applicable IFRSs before the fair value less costs to sell of the disposal group is remeasured?"]
["5B-Y",null,null,null,null,null,null,null,"Recognition of impairment losses and reversals"]
["5B-Y",null,null,null,null,"5B",null,"IFRS 5:20","Has the entity recognised an impairment loss for any initial or subsequent write-down of the asset (or disposal group) to fair value less costs to sell, to the extent that it has not been recognised in accordance with paragraph 19 (see above)?"]
["5B-Y",null,null,"5B2",2,"5B-2",null,null,"Is there any subsequent increase in fair value less costs to sell of an asset?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["5B-Y","5B2-Y",null,null,null,"5B-2"," ","IFRS 5:21","Has the entity recognised a gain for any subsequent increase in fair value less costs to sell of an asset, but not in excess of the cumulative impairment loss that has previously been recognised either in accordance with IFRS 5 or previously in accordance with IAS 36 Impairment of Assets?"]
["5B-Y",null,null,"5B3",2,"5B-3",null,null,"Is there any subsequent  increase in fair value less costs to sell of a disposal group?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["5B-Y","5B3-Y",null,null,null,"5B-3",null,null,"Has the entity recognised a gain for any subsequent increase in fair value less costs to sell of a disposal group:"]
["5B-Y","5B3-Y",null,null,null,null,null,"IFRS 5:22","a)      to the extent that it has not been recognised in accordance with paragraph 19 of IFRS 5 (see above); but"]
["5B-Y","5B3-Y",null,null,null,null,null,"IFRS 5:22","b)      not in excess of the cumulative impairment loss that has been recognised either in accordance with IFRS 5 or previously in accordance with IAS 36, on the non-current assets that are within the scope of the measurement requirements of IFRS 5?"]
["5B-Y","OR,5B2-Y,5B3-Y",null,null,null,"5B-2, 5B-3"," ","IFRS 5:23","Has the impairment loss (or any subsequent gain) recognised for a disposal group reduced (or increased) the carrying amount of the non-current assets in the group that are within the scope of the measurement requirements of IFRS 5 in the order of allocation set out in paragraphs 104(a) and (b) and 122 of IAS 36?"]
["5B-Y","OR,5B2-Y,5B3-Y",null,null,null,"5B-2, 5B-3"," ","IFRS 5:24","Have any gains or losses not recognised through remeasurement before the date of sale of a non-current asset (or disposal group) been recognised at the date of derecognition?"]
["5B-Y",null,null,null,null,"5B"," ","IFRS 5:25","Has the entity not depreciated or amortised a non-current asset while it is classified as held for sale or while it is part of a disposal group classified as held for sale?"]
["5B-Y",null,null,null,null,"5B"," ","IFRS 5:25","Has the entity continued to recognise interest and other expenses attributable to the liabilities of a disposal group classified as held for sale?"]
[null,null,null,null,null,null,null,null,"Changes to a plan of sale"]
[null,null,null,"5D",1,"5D","5D",null,"Has the entity previously classified assets (or disposal groups) as held for sale or held for distribution to owners which no longer meet the classification criteria? "]
[null,null,null,null,null,null,null,null,"If yes :"]
["5D-Y",null,null,null,null,"5D",null,"IFRS 5:26","Has the entity ceased to classify the asset (or disposal group) as held for sale or held for distribution to owners and followed the guidance in paragraph 27-29 to account for this change except when paragraph 26A applies?",null,1]
["5D-Y",null,null,"5D1",2,"5D-1",null,"IFRS 5:26A","\nHas the entity reclassified an asset (or disposal group) directly from being held for sale to being held for distribution to owners, or directly from being held for distribution to owners to being held for sale?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["5D-Y","5D1-Y",null,null,null,"5D-1",null,"IFRS 5:26A","Has the entity considered that the change in classification is a continuation of the original plan of disposal and applied the requirements a)-c) below?"]
["5D-Y","5D1-Y",null,null,null,"5D-1",null,"IFRS 5:26A","a) Has the entity applied the classification, presentation and measurement requirements in this IFRS that are applicable to the new method of disposal?"]
["5D-Y","5D1-Y",null,null,null,"5D-1",null,"IFRS 5:26A","b) Has the entity measured the non-current asset (or disposal group) by following the requirements in paragraph 15 (if reclassified as held for sale) or 15A (if reclassified as held for distribution to owners) and recognised any reduction or increase in the fair value less costs to sell/costs to distribute of the non-current asset (or disposal group) by following the requirements in paragraphs 20–25?"]
["5D-Y","5D1-Y",null,null,null,"5D-1",null,"IFRS 5:26A","c) Has the entity not changed the date of classification in accordance with paragraphs 8 and 12A?  (this does not preclude an extension of the period required to complete a sale or a distribution to owners if the conditions in paragraph 9 are met)"]
["5D-Y",null,null,null,null,"5D",null,"IFRS 5:27","\nAre non-current assets (or disposal groups) that cease to be classified as held for sale or held for distribution to owners (or that cease to be included in a disposal group held for sale or held for distribution to owners) measured at the lower of a) or b) below?"]
["5D-Y",null,null,null,null,"5D",null,null,"\na)      the carrying amount prior to classification as held for sale or held for distribution to owners, adjusted for any depreciation, amortisation or revaluations that would have been recognised had the asset (or disposal group) not been classified as held for sale or as held for distribution to owners; and"]
["5D-Y",null,null,null,null,"5D",null,null,"b)      the recoverable amount at the date of the subsequent decision not to sell or not to distribute?"]
["5D-Y",null,null,null,null,"5D"," ","IFRS 5:28","Has the entity included any required adjustment to the carrying amount of a non-current asset that ceases to be classified as held for sale or as held for distribution to owners in profit or loss from continuing operations in the period in which the criteria in paragraphs 7–9 or 12A, respectively, are no longer met?"]
["5D-Y",null,null,null,null,"5D",null,"IFRS 5:28","Have the financial statements for the periods since classification as held for sale or held for distribution been amended if the disposal group or non-current asset ceases to be classified as held for sale or held for distribution to owners is a subsidiary, joint operation, joint venture, associate, or a portion of an interest in a joint venture or an associate?"]
["5D-Y",null,null,"5D2",2,"5D-2",null,"IFRS 5:29","Has the entity removed an individual asset or liability from a disposal group classified as held for sale?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["5D-Y","5D2-Y",null,null,null,"5D-2"," ","IFRS 5:29","Has the entity continued to measure the remaining assets and liabilities of the disposal group to be sold as a group only if the group satisfies the classification criteria in paragraphs 7 to 9 of IFRS 5?"]
["5D-Y","5D2-Y",null,null,null,"5D-2",null,"IFRS 5:29","Has the entity measured any remaining non-current assets of the group that individually meet the criteria to be classified as held for sale at the lower of their carrying amounts and fair values less costs to sell at that date?  "]
["5D-Y","5D2-Y",null,"5D21",3,"5D-2-1",null,"IFRS 5:29","Has the entity removed an individual asset or liability from a disposal group classified as held for distribution to owners ?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["5D-Y","5D2-Y","5D21-Y",null,null,"5D-2-1",null,"IFRS 5:29","Has the entity continued to measure the remaining assets and liabilities of the disposal group to be distributed to owners as a group only if the group meets the criteria in paragraph 12A?"]
["5D-Y","5D2-Y","5D21-Y",null,null,"5D-2-1",null,"IFRS 5:29","Has the entity measured any remaining non-current assets of the group that individually meet the criteria to be classified as held for distribution to owners at the lower of their carrying amounts and fair values less costs to distribute at that date?  "]
[]
[null,null,null,null,null,null,null,null,"*END*"]

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[null,null,null,null,null,null,null,null,null,"IFRS 5","Non-current Assets Held for Sale and Discontinued Operations",null,null,"No"]
[null,null,null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IFRS 5, which prescribes reporting of non-current assets (or disposal groups) held for sale and discontinued operations. The principal issues relate to the accounting treatment for assets held for sale, and the presentation and disclosure of discontinued operations.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\n",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,null,null,"None",null,null,"No"]
["-G",null,null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n\n\n",null,null,"Guidance"]
["-G",null,null,null,null,null,null," ",null,"IFRS 5:44M","IFRS 17, issued in May 2017, amended paragraph 5.  An entity shall apply that amendment when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,null,null,"Scope clarifications"]
["-G",null,null,null,null,null,null,null,null,null,"Notes:"]
["-G",null,null,null,null,null,null,null,null,"IFRS 5:5A","1. The classification, presentation and measurement requirements in IFRS 5 applicable to a non-current asset (or disposal group) that is classified as held for sale apply also to a non-current asset (or disposal group) that is classified as held for distribution to owners acting in their capacity as owners (held for distribution to owners)."]
["-G",null,null,null,null,null,null,null,null,"IFRS 5:5B","2. IFRS 5 specifies the disclosures required in respect of non-current assets (or disposal groups) classified as held for sale or discontinued operations. Disclosures in other IFRSs do not apply to such assets (or disposal groups) unless those IFRSs require:\n\na. specific disclosures in respect of non-current assets (or disposal groups) classified as held for sale or discontinued operations; or\n\nb. disclosures about measurement of assets and liabilities within a disposal group that are not within the scope of the measurement requirements of IFRS 5 and such disclosures are not already provided in the other notes to the financial statements (e.g. financial assets (IAS 39) employee benefit assets (IAS 19), deferred tax assets (IAS 12))"]
["-G",null,null,null,null,null,null,null,null,null,"Additional disclosures may be necessary to comply with the general requirements of IAS 1."]
["-G",null,null,null,null,null,null," ",null,"IFRS 5:8A","3. An entity that is committed to a sale plan involving loss of control of a subsidiary shall classify all the assets and liabilities of that subsidiary as held for sale when the criteria set out in paragraphs 6-8 of IFRS 5 are met, regardless of whether the entity will retain a non-controlling interest in its former subsidiary after the sale."]
[null,null,null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,5,1,5,5,null,"Did the entity have any non-current assets or disposal groups held for sale, or discontinued operations, during the current period or after the reporting period?","Yes"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["5-Y",null,null,null,null,"5A",2,"5A","5A",null,"Did the entity have any non-current assets or disposal groups held for sale?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["5-Y","5A-Y",null,null,null,null,null,null,null,null,"Presentation of increase in the present value of costs to sell that arises from the passage of time"]
["5-Y","5A-Y",null,null,null,"5AC1",3,"5A",null,"IFRS 5:17","Any increase in the present value of costs to sell that arises from the passage of time shall be presented in profit or loss as a financing cost."]
["5-Y","5A-Y","5AC1-G",null,null,null,null,null,null,null,"Note: A non-current asset (or disposal group) classified as held for sale is measured at the lower of its carrying amount and fair value less costs to sell. When the sale is expected to occur beyond one year, the entity measures the costs to sell at their present value. This present value may increase as a result of the passage of time, and paragraph 17 of IFRS 5 (see above) specifies that any such increase should be presented as a financing cost."]
["5-Y","5A-Y",null,null,null,null,null,null,null,null,"Assets that cease to be classified as held for sale or held for distribution"]
["5-Y","5A-Y",null,null,null,"5A1",3,"5A-1",null,"IFRS 5:28","Did the entity cease to classify any non-current assest or disposal group as held for sale or held for distribution to owners during the period? "]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["5-Y","5A-Y","5A1-Y",null,null,null,null,"5A-1",null,"IFRS 5:28","The entity shall :\n(i)   Include any required adjustment  to the carrying amount of a non-current asset that ceases to be classified as held for sale or as held for distribution to owners in profit or loss  from continuing operations in the period in which the criteria in paragraphs 7–9 or 12A, respectively, are no longer met; \n\n(ii) present that adjustment in the same caption in the statement of comprehensive income used to present a gain or loss, if any, recognised in accordance with paragraph 37.\n"]
["5-Y","5A-Y","5A1-Y",null,null,null,null,"5A-1",null,"IFRS 5:42","If either paragraph 26 or paragraph 29 of IFRS 5 applies (reclassification of assets or disposal groups that previously were classified as held for sale), an entity shall disclose, in the period of the decision to change the plan to sell the non-current asset (or disposal group), a description of the facts and circumstances leading to the decision and the effect of the decision on the results of operations for the period and any prior periods presented."]
["5-Y",null,null,null,null,null,null,null,null,null,"Information regarding the financial effects of discontinued operations and disposals of non-current assets (or disposal groups)"]
["5-Y",null,null,null,null,"5C1",2,5,null,"IFRS 5:30","An entity shall present and disclose information that enables users of the financial statements to evaluate the financial effects of discontinued operations and disposals of non-current assets (or disposal groups)."]
["5-Y","5C1-G",null,null,null,null,null,null,null,null,"Note: Paragraphs 33 to 42 of IFRS 5, set out below, specify the minimum disclosures required to satisfy this requirement. "]
["5-Y",null,null,null,null,null,null,null,null,null,"Presenting discontinued operations"]
["5-Y",null,null,null,null,"5B",2,"5B","5B",null,"Did the entity have any discontinued operations?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["5-Y","5B-Y",null,null,null,"5BC1",3,"5B",null,"IFRS 5:33(a)","An entity shall disclose a single amount in the statement of comprehensive income comprising the total of (i) the post-tax profit or loss of discontinued operations, and (ii) the post-tax gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation."]
["5-Y","5B-Y","5BC1-G",null,null,null,null,null,null,null,"Note: Example 11 in the Implementation Guidance accompanying IFRS 5 illustrates how this disclosure requirement might be met."]
["5-Y","5B-Y",null,null,null,"5BC2",3,"5B",null,"IFRS 5:33(b)","An entity shall provide an analysis of the single amount disclosed in accordance with paragraph 33(a) of IFRS 5 (see above) into the following:"]
["5-Y","5B-Y",null,null,null,null,null,null,null,null,"a)      the revenue, expenses and pre-tax profit or loss of discontinued operations;"]
["5-Y","5B-Y",null,null,null,null,null,null,null,null,"b)      the related income tax expense as required by paragraph 81(h) of IAS 12 Income Taxes; and"]
["5-Y","5B-Y",null,null,null,null,null,null,null,null,"c)      the gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation;"]
["5-Y","5B-Y","5BC2-G",null,null,null,null,null,null,"IFRS 5:33(b)","Note: The analysis required by paragraph 33(b) of IFRS 5 (see above) may be presented in the notes or in the statement of comprehensive income. If it is presented in the statement of comprehensive income, it shall be presented in a section identified as relating to discontinued operations, i.e. separately from continuing operations. The analysis is not required for disposal groups that are newly acquired subsidiaries that meet the criteria to be classified as held for sale on acquisition (see paragraph 11 of IFRS 5)."]
["5-Y","5B-Y",null,null,null,"5BC3",3,"5B",null,"IFRS 5:33(c)","An entity shall disclose the net cash flows attributable to the operating, investing and financing activities of discontinued operations."]
["5-Y","5B-Y","5BC3-G",null,null,null,null,null,null,"IFRS 5:33(c)","Note: The disclosures required by paragraph 33(c) of IFRS 5 (see above) may be presented either in the notes or in the financial statements. These disclosures are not required for disposal groups that are newly acquired subsidiaries that meet the criteria to be classified as held for sale on acquisition (see paragraph 11 of IFRS 5)."]
["5-Y","5B-Y",null,null,null,null,null,"5B",null,"IFRS 5:33(d)","An entity shall disclose the amount of income from continuing operations and from discontinued operations attributable to owners of the parent. These disclosures may be presented either in the notes or in the statement of comprehensive income."]
["5-Y","5B-Y",null,null,null,null,null,"5B",null,"IFRS 5:33A","If an entity presents the items of profit or loss in a separate income statement as described in paragraph 10A of IAS 1 (as amended in 2011), a section identified as relating to discontinued operations is presented in that separate statement."]
["5-Y","5B-Y",null,null,null,null,null,"5B",null,"IFRS 5:34","The entity shall re-present the disclosures in paragraph 33 of IFRS 5 (see above) for prior periods presented in the financial statements so that the disclosures relate to all operations that have been discontinued by the end of the reporting period for the latest period presented."]
["5-Y","5B-Y",null,null,null,"5BC5",3,"5B",null,"IFRS 5:35","Adjustments in the current period to amounts previously presented in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period shall be classified separately in discontinued operations. "]
["5-Y","5B-Y","5BC5-G",null,null,null,null,null,null,null,"Notes:"]
["5-Y","5B-Y","5BC5-G",null,null,null,null,null,null,"IFRS 5:35","The nature and amount of the adjustments required by paragraph 35 of IFRS 5 (see above) shall be disclosed."]
["5-Y","5B-Y","5BC5-G",null,null,null,null,null,null,"IFRS 5:35","Examples of circumstances in which these adjustments may arise include the following:"]
["5-Y","5B-Y","5BC5-G",null,null,null,null,null,null,null,"•   the resolution of uncertainties that arise from the terms of the disposal transaction, such as the resolution of purchase price adjustments and indemnification issues with the purchaser;"]
["5-Y","5B-Y","5BC5-G",null,null,null,null,null,null,null,"•   the resolution of uncertainties that arise from and are directly related to the operations of the component before its disposal, such as environmental and product warranty obligations retained by the seller; and"]
["5-Y","5B-Y","5BC5-G",null,null,null,null,null,null,null,"•   the settlement of employee benefit plan obligations, provided that the settlement is directly related to the disposal transaction."]
["5-Y","5B-Y",null,null,null,"5B1",3,"5B-1",null,"IFRS 5:36","Did the entity cease to classify a component of an entity as held for sale?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["5-Y","5B-Y","5B1-Y",null,null,null,null,"5B-1",null,"IFRS 5:36","a)      The results of operations of the component previously presented in discontinued operations in accordance with paragraphs 33 to 35 of IFRS 5 (see above) shall be reclassified and included in income from continuing operations for all periods presented; and"]
["5-Y","5B-Y","5B1-Y",null,null,null,null,"5B-1",null,"IFRS 5:36","b)      the amounts for prior periods shall be described as having been represented."]
["5-Y","5B-Y",null,null,null,null,null,"5B",null,"IFRS 5:36A","An entity that is committed to a sale plan involving loss of control of a subsidiary shall disclose the information required in paragraphs 33 to 36 of IFRS 5 (see above) when the subsidiary is a disposal group that meets the definition of a discontinued operation in accordance with paragraph 32 of IFRS 5."]
["5-Y","5A-Y",null,null,null,null,null,null,null,null,"Gains or losses relating to continuing operations"]
["5-Y","5A-Y",null,null,null,null,null,"5A",null,"IFRS 5:37","Any gain or loss on the remeasurement of a non-current asset (or disposal group) classified as held for sale that does not meet the definition of a discontinued operation shall be included in profit or loss from continuing operations."]
["5-Y","5A-Y",null,null,null,null,null,null,null,null,"Presentation of a non-current asset or disposal group classified as held for sale"]
["5-Y","5A-Y",null,null,null,null,null,"5A",null,"IFRS 5:38","An entity shall present a non-current asset classified as held for sale and the assets of a disposal group classified as held for sale separately from other assets in the statement of financial position."]
["5-Y","5A-Y",null,null,null,null,null,"5A",null,"IFRS 5:38","The liabilities of a disposal group classified as held for sale shall be presented separately from other liabilities in the statement of financial position."]
["5-Y","5A-Y",null,null,null,null,null,"5A",null,"IFRS 5:38","Assets and liabilities classified as held for sale shall not be offset and presented as a single amount."]
["5-Y","5A-Y",null,null,null,"5AC2",3,"5A",null,"IFRS 5:38","The major classes of assets and liabilities classified as held for sale shall be separately disclosed either in the statement of financial position or in the notes (except as permitted by paragraph 39 of IFRS 5 – see guidance)."]
["5-Y","5A-Y","5AC2-G",null,null,null,null,null,null,"IFRS 5:39","Notes:"]
["5-Y","5A-Y","5AC2-G",null,null,null,null,null,null,null,"1)      If the disposal group is a newly acquired subsidiary that meets the criteria to be classified as held for sale on acquisition (see paragraph 11 of IFRS 5), disclosure of the major classes of assets and liabilities is not required."]
["5-Y","5A-Y","5AC2-G",null,null,null,null,null,null,null,"2)      Example 12 in the Implementation Guidance accompanying IFRS 5 illustrates how the requirements of paragraph 38 of IFRS 5 might be met."]
["5-Y","5A-Y",null,null,null,null,null,"5A",null,"IFRS 5:38","Any cumulative income or expense recognised in other comprehensive income relating to a non-current asset (or disposal group) classified as held for sale shall be presented separately."]
["5-Y","5A-Y",null,null,null,null,null,"5A",null,"IFRS 5:40","An entity shall not reclassify or re-present amounts presented for non-current assets or for the assets and liabilities of disposal groups classified as held for sale in the statement of financial position for prior periods to reflect the classification in the statement of financial position for the latest period presented."]
["5-Y",null,null,null,null,null,null,null,null,null,"Additional disclosures"]
["5-Y",null,null,null,null,"5C",3,"5C","5C",null,"Did the entity sell any non-current assets or disposal groups during the reporting period?"]
["5-Y","5A-Y",null,null,null,"5A2",3,"5A-2",null,null,"Did the entity classify an asset or group of assets as non-current assets or disposal groups held for sale during the reporting period?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["5-Y","OR,5C-Y,5A2-Y","OR,5A2-Y,5C-Y",null,null,null,null,"5A-2, 5C",null,null,"The entity shall disclose the following information in the notes of that period:"]
["5-Y","OR,5C-Y,5A2-Y","OR,5A2-Y,5C-Y",null,null,null,null,"5A-2, 5C",null,"IFRS 5:41(a)","a)      a description of the non-current asset (or disposal group);"]
["5-Y","OR,5C-Y,5A2-Y","OR,5A2-Y,5C-Y",null,null,null,null,"5A-2, 5C",null,"IFRS 5:41(b)","b)      a description of the facts and circumstances of the sale, or leading to the expected disposal, and the expected manner and timing of that disposal;"]
["5-Y","OR,5C-Y,5A2-Y","OR,5A2-Y,5C-Y",null,null,null,null,"5A-2, 5C",null,"IFRS 5:41(c)","c)      the gain or loss recognised in accordance with paragraphs 20 to 22 of IFRS 5 (impairment losses and reversals) and, if not separately presented in the statement of comprehensive income, the caption in the statement of comprehensive income that includes that gain or loss; and"]
["5-Y","OR,5C-Y,5A2-Y","OR,5A2-Y,5C-Y",null,null,null,null,"5A-2, 5C",null,"IFRS 5:41(d)","d)      if applicable, the reportable segment in which the non-current asset (or disposal group) is presented in accordance with IFRS 8 Operating Segments."]
["5-Y",null,null,null,null,null,null,null,null,null,"Non-current assets (or disposal groups) meeting the criteria for classification as held for sale after the reporting period"]
["5-Y",null,null,null,null,"5D",2,"5D","5D","IFRS 5:12","Are the criteria in paragraphs 7 and 8 of IFRS 5 for classification as held for sale met after the reporting period but before the authorisation of the financial statements for issue? "]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["5-Y","5D-Y",null,null,null,"5DC1",3,"5D",null,"IFRS 5:12","The entity shall disclose the information specified in paragraphs 41(a), (b) and (d) of IFRS 5 (see Tailoring question 5C above) in the notes to the financial statements."]
["5-Y","5D-Y","5DC1-G",null,null,null,null,null,null,"IFRS 5:12","Note: If the criteria in paragraphs 7 and 8 of IFRS 5 are met after the reporting period, an entity shall not classify a non-current asset (or disposal group) as held for sale in those financial statements when issued."]
["5-Y","5B-Y",null,null,null,null,null,null,null,null,"Disposal groups that are to be abandoned"]
["5-Y","5B-Y",null,null,null,"5BC6",3,"5B",null,"IFRS 5:13","If a disposal group to be abandoned meets the criteria for identification of a discontinued operation in paragraphs 32(a) to 32(c) of IFRS 5, the entity shall present the results and cash flows of the disposal group as discontinued operations in accordance with paragraphs 33 and 34 of IFRS 5 (see above) at the date on which it ceases to be used."]
["5-Y","5B-Y","5BC6-G",null,null,null,null,null,null,"IFRS 5:13","Note: Non-current assets (or disposal groups) to be abandoned include non-current assets (or disposal groups) that are to be used to the end of their economic life and non-current assets (or disposal groups) that are to be closed rather than sold. "]
["5-Y","5B-Y","5BC6-G",null,null,null,null,null,null,null,"An entity shall not classify as held for sale a non-current asset (or disposal group) that is to be abandoned. This is because its carrying amount will be recovered principally through continuing use. Nevertheless, where a disposal group to be abandoned meets the criteria for a discontinued operation, its results and cash flows are included within the results and cash flows of discontinued operations at the date on which it ceases to be used. Example 9 included in the Implementation Guidance accompanying IFRS 5 illustrates this principle."]
[]
[null,null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS6A","index":15,"n_rows":82,"n_cols":12,"rows_kept":82,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c",null,"parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,"IFRS 6","Exploration for and Evaluation of Mineral Resources",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IFRS 6, which applies to financial reporting for the exploration for and evaluation of mineral resources.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"The principal objective of IFRS 6 is to limit the need for entities adopting IFRSs to change their existing accounting policies for exploration and evaluation assets, pending finalisation of a future comprehensive Standard on extractive activities. IFRS 6 provides temporary relief for entities involved in exploration and evaluation activities from applying the more rigorous requirements of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors in determining their accounting policies for exploration and evaluation expenditures.",null,null,"Show"]
[null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\nNone",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective",null,null,"No"]
["-G",null,null,null,null,null,null,"IFRS 6:26A","Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, amended paragraph 10 and deleted a footnote to clarify that the reference to the Conceptual Framework should be taken to refer to the Conceptual Framework as revised in 2018.  An entity shall apply that amendment for annual periods beginning on or after 1 January 2020. ",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"Note: An entity can apply the amendment early if at the same time it also applies all other amendments made by Amendments to References to the Conceptual Framework in IFRS Standards. "]
["-G",null,null,null,null,null,null,null,"Note: The amendment is applied retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. However, if an entity determines that retrospective application would be impracticable or would involve undue cost or effort, it shall apply the amendment to IFRS 6 by reference to paragraphs 23–28, 50–53 and 54F of IAS 8.\n"]
[null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Detailed compliance Questions"]
[null,null,null,null,null,null,null,null,"Recognition "]
[null,null,null,"6A",1,"6A","6A",null,"Has the entity incurred expenditures related to exploration for and evaluation of mineral resources during the current or prior period?"]
[null,null,null,"6B",1,"6B","6B",null,"Has the entity capitalised any exploration and evaluation expenditures as an asset?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,6A-Y,6B-Y",null,null,"6AB",2,"6A, B",null,"IFRS 6:6","Has the entity developed its accounting policies for the recognition of exploration and evaluation assets in accordance with paragraph 10 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?"]
["OR,6A-Y,6B-Y","6AB-G",null,null,null,null,null,"IAS 8:10","Notes:\n1)    Paragraph 10 of IAS 8 requires, in the absence of an IFRS that specifically applies to a transaction, other event or condition, that management uses its judgement in developing and applying an accounting policy that results in information that is:"]
["OR,6A-Y,6B-Y","6AB-G",null,null,null,null,null,null,"a) relevant to the economic decision-making needs of users; and"]
["OR,6A-Y,6B-Y","6AB-G",null,null,null,null,null,null,"b) reliable, in that the financial statements:"]
["OR,6A-Y,6B-Y","6AB-G",null,null,null,null,null,null,"i) represent faithfully the financial position, financial performance and cash flows of the entity;"]
["OR,6A-Y,6B-Y","6AB-G",null,null,null,null,null,null,"ii) reflect the economic substance of transactions, other events and conditions, and not merely the legal form;"]
["OR,6A-Y,6B-Y","6AB-G",null,null,null,null,null,null,"iii) are neutral, i.e. free from bias;"]
["OR,6A-Y,6B-Y","6AB-G",null,null,null,null,null,null,"iv) are prudent; and"]
["OR,6A-Y,6B-Y","6AB-G",null,null,null,null,null,null,"v) are complete in all material respects."]
["OR,6A-Y,6B-Y","6AB-G",null,null,null,null,null,"IFRS 6:7","2)    Paragraph 10 of IAS 8 (reproduced above) sets out the criteria to be used by the management in developing and applying its accounting policies, in the absence of a relevant IFRS. Paragraphs 11 and 12 of IAS 8 specify sources of guidance that management is required to consider in developing such accounting policies. Subject to paragraphs 9 and 10 of IFRS 6, entities are exempted from applying paragraphs 11 and 12 of IAS 8 to their accounting policies for the recognition and measurement of exploration and evaluation assets."]
["6B-Y",null,null,null,null,null,null,null,"Measurement at recognition "]
["6B-Y",null,null,null,null,"6B",null,"IFRS 6:8","Have exploration and evaluation assets been initially measured at cost? "]
["6B-Y",null,null,null,null,null,null,null,"Elements of cost of exploration and evaluation assets"]
["6B-Y",null,null,null,null,"6B",null,"IFRS 6:9","Has the entity determined an accounting policy specifying which expenditures are recognised as exploration and evaluation assets and applied the policy consistently?"]
["6B-Y",null,null,"6BC1",2,"6B",null,"IFRS 6:9","In determining its accounting policy, has the entity considered the degree to which the expenditure can be associated with finding specific mineral resources?"]
["6B-Y","6BC1-G",null,null,null,null,null,null,"Note: The following are examples of expenditures that might be included in the initial measurement of exploration and evaluation assets (the list is not exhaustive):"]
["6B-Y","6BC1-G",null,null,null,null,null,null,"•   acquisition of rights to explore;"]
["6B-Y","6BC1-G",null,null,null,null,null,null,"•   topographical, geological, geochemical and geophysical studies;"]
["6B-Y","6BC1-G",null,null,null,null,null,null,"•   exploratory drilling;"]
["6B-Y","6BC1-G",null,null,null,null,null,null,"•   trenching;"]
["6B-Y","6BC1-G",null,null,null,null,null,null,"•   sampling; and"]
["6B-Y","6BC1-G",null,null,null,null,null,null,"•   activities in relation to evaluating the technical feasibility and commercial viability of extracting a mineral resource."]
["6B-Y",null,null,"6BC2",2,"6B",null,"IFRS 6:10","Has the entity excluded expenditures related to the development of mineral resources from the recognised exploration and evaluation assets?"]
["6B-Y","6BC2-G",null,null,null,null,null,null,"Note: The Framework and IAS 38 Intangible Assets provide guidance on the recognition of assets arising from development."]
["6B-Y","6BC2-G",null,null,null,null,null,null,"Note: The reference to the Framework is to Framework for the Preparation and Presentation of Financial Statements, adopted by the IASB in 2001. "]
["6B-Y","6BC2-G",null,null,null,null,null,null,"Note: The Conceptual Framework for Finacial Reporting and IAS 38 Intangible Assets provide guidance on the recognition of assets arising from development."]
["6B-Y","6BC2-G",null,null,null,null,null,"IFRS 6:26A","Amendments to References to the Conceptual Framework in IFRS Standards, issued in 2018, amended paragraph 10 and deleted a footnote to clarify that the reference to the Conceptual Framework should be taken to refer to the Conceptual Framework as revised in 2018.  An entity shall apply that amendment for annual periods beginning on or after 1 January 2020.  Earlier application is permitted if the entity applyes all other amendments made by Amendments to References to the Conceptual Framework in IFRS Standards. "]
["OR,6A-Y,6B-Y",null,null,null,null,"6A, B",null,"IFRS 6:11","Has the entity recognised any obligations for removal and restoration that are incurred during a particular period as a consequence of having undertaken the exploration for and evaluation of mineral resources in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets?",null,null,"No"]
["6B-Y",null,null,null,null,null,null,null,"Measurement after recognition "]
["6B-Y",null,null,null,null,"6B",null,"IFRS 6:12","After recognition, has the entity applied either the cost model or the revaluation model to the exploration and evaluation assets? "]
["6B-Y",null,null,null,null,"6B",null,"IFRS 6:12","If the revaluation model has been applied, has it been applied consistently with the classification of the assets (either the revaluation model in IAS 16 Property, Plant and Equipment or the revaluation model in IAS 38)?"]
["OR,6A-Y,6B-Y",null,null,null,null,null,null,null,"Changes in accounting policies",null,null,"Guidance"]
["OR,6A-Y,6B-Y",null,null,"6A1B1",2,"6A-1, 6B-1",null,null,"Has the entity changed its accounting policies for exploration and evaluation expenditures?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,6A-Y,6B-Y","6A1B1-Y",null,null,null,"6A-1, 6B-1",null,"IFRS 6:13","a)      Has the change made the financial statements more relevant to the economic decision-making needs of users and no less reliable, or more reliable and no less relevant to those needs?"]
["OR,6A-Y,6B-Y","6A1B1-Y",null,null,null,"6A-1, 6B-1",null,"IFRS 6:13","b)      In making the assessment in a), has the entity judged relevance and reliability using the criteria in IAS 8?"]
["OR,6A-Y,6B-Y","6A1B1-G",null,null,null,null,null,"IFRS 6:14","Note: To justify changing its accounting policies for exploration and evaluation expenditures, entities must demonstrate that the change brings its financial statements closer to meeting the criteria in IAS 8, but the change need not achieve full compliance with those criteria."]
["6B-Y",null,null,null,null,null,null,null,"Classification of exploration and evaluation assets"]
["6B-Y",null,null,"6BC3",2,"6B",null,"IFRS 6:15","Has the entity classified exploration and evaluation assets as tangible or intangible according to the nature of the assets acquired and applied that classification consistently?"]
["6B-Y","6BC3-G",null,null,null,null,null,"IFRS 6:16","Note: Some exploration and evaluation assets are treated as intangible (e.g. drilling rights), whereas other are tangible (e.g. vehicles and drilling rigs). To the extent that a tangible asset is consumed in developing an intangible asset, the amount reflecting that consumption is part of the cost of the intangible asset. However, using a tangible asset to develop an intangible asset does not change a tangible asset into an intangible asset."]
["6B-Y",null,null,null,null,null,null,null,"Reclassification of exploration and evaluation assets"]
["6B-Y",null,null,"6B2",2,"6B-2",null,null,"Has the technical feasibility and commercial viability of extracting a mineral resource been demonstrated?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["6B-Y","6B2-Y",null,null,null,"6B-2"," ","IFRS 6:17","Has any related exploration and evaluation asset been reclassified, i.e. no longer been classified as an exploration and evaluation asset?"]
["6B-Y","6B2-Y",null,null,null,"6B-2",null,"IFRS 6:17","Has any related exploration and evaluation asset been assessed for impairment (see below), and any impairment losses recognised, before reclassification?"]
["6B-Y",null,null,null,null,null,null,null,"Impairment"]
["6B-Y",null,null,null,null,null,null,null,"Recognition and measurement"]
["6B-Y",null,null,"6B3",2,"6B-3",null,null,"Do facts and circumstances suggest that the carrying amount of an exploration and evaluation asset may exceed its recoverable amount?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["6B-Y","6B3-Y",null,"6B3C1",3,"6B-3"," ","IFRS 6:18","Have exploration and evaluation assets been assessed for impairment ?"]
["6B-Y","6B3-Y","6B3C1-G",null,null,null,null,null,"Notes:"]
["6B-Y","6B3-Y","6B3C1-G",null,null,null,null,"IFRS 6:19","1)      When identifying an exploration and evaluation asset that may be impaired, paragraph 20 of IFRS 6 shall be applied rather than paragraphs 8-17 of IAS 36."]
["6B-Y","6B3-Y","6B3C1-G",null,null,null,null,"IFRS 6:20","2)      One or more of the following facts and circumstances indicate that an entity should test exploration and evaluation assets for impairment (the list is not exhaustive):"]
["6B-Y","6B3-Y","6B3C1-G",null,null,null,null,null,"a)      the period for which the entity has the right to explore in the specific area has expired during the period or will expire in the near future, and is not expected to be renewed;"]
["6B-Y","6B3-Y","6B3C1-G",null,null,null,null,null,"b)      substantive expenditure on further exploration for and evaluation of mineral resources in the specific area is neither budgeted nor planned;"]
["6B-Y","6B3-Y","6B3C1-G",null,null,null,null,null,"c)       exploration for and evaluation of mineral resources in the specific area have not led to the discovery of commercially viable quantities of mineral resources and the entity has decided to discontinue such activities in the specific area; and"]
["6B-Y","6B3-Y","6B3C1-G",null,null,null,null,null,"d)      sufficient data exist to indicate that, although a development in the specific area is likely to proceed, the carrying amount of the exploration and evaluation asset is unlikely to be recovered in full from successful development or by sale."]
["6B-Y","6B3-Y","6B3C1-G",null,null,null,null,null,"In any such case, or similar cases, the entity shall perform an impairment test in accordance with IAS 36."]
["6B-Y","6B3-Y",null,null,null,"6B-3"," ","IFRS 6:18","When assessing exploration and evaluation assets for impairment as a result of facts and circumstances suggesting that the carrying amount of an exploration and evaluation asset may exceed its recoverable amount:"]
["6B-Y","6B3-Y",null,null,null,"6B-3",null,"IFRS 6:21","a)      Has the entity determined an accounting policy for allocating exploration and evaluation assets to cash-generating units or groups of cash-generating units for the purpose of assessing such assets for impairment?"]
["6B-Y","6B3-Y",null,null,null,"6B-3",null,"IFRS 6:21","b)      Is each cash-generating unit or group of units to which an exploration and evaluation asset is allocated no larger than an operating segment determined in accordance with IFRS 8?"]
["6B-Y","6B3-Y",null,null,null,"6B-3",null,"IFRS 6:20","c)       Where the recoverable amount of an exploration and evaluation asset is less than its carrying amount, has any impairment loss been recognised as an expense in accordance with IAS 36?"]
["6B-Y","6B3-Y",null,null,null,"6B-3",null,"IFRS 6:19","d)      Has the entity otherwise measured, presented and disclosed any resulting impairment loss in accordance with IAS 36, except as modified by the steps above?"]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS6P","index":16,"n_rows":31,"n_cols":11,"rows_kept":31,"cut":false,"hidden":false,"merged":[]}
["p/c",null,"parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"IFRS 6","Exploration for and Evaluation of Mineral Resources",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IFRS 6 which applies to expenditures incurred by an entity in connection with the search for mineral resources. ",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"IFRS 6 is an interim Standard. Its principal objective is to limit the need for entities adopting IFRSs to change their existing accounting policies for exploration and evaluation assets, pending finalisation of a future comprehensive Standard on this topic. IFRS 6 provides temporary relief for entities involved in extractive activities from applying the more rigorous requirements of IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors, in determining their accounting policies for exploration and evaluation expenditure.",null,null,"Hide"]
["-G",null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone",null,null,"Yes"]
["-G",null,null,null,null,null,null,"New or amended paragraphs not yet effective",null,null,"No"]
["-G",null,null,null,null,null,"IFRS 6:26A","Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, amended paragraph 10 and deleted a footnote to clarify that the reference to the Conceptual Framework should be taken to refer to the Conceptual Framework as revised in 2018.  An entity shall apply that amendment for annual periods beginning on or after 1 January 2020. ",null,null,"Guidance"]
["-G",null,null,null,null,null,null,"Note: An entity can apply the amendment early if at the same time it also applies all other amendments made by Amendments to References to the Conceptual Framework in IFRS Standards. "]
["-G",null,null,null," ",null,null,"Note: The amendment is applied retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. However, if an entity determines that retrospective application would be impracticable or would involve undue cost or effort, it shall apply the amendment to IFRS 6 by reference to paragraphs 23–28, 50–53 and 54F of IAS 8.\n"]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments","Guidance"]
[null,null,"6A",1,"6A","6A",null,"Has the entity incurred expenditure related to exploration and evaluation of mineral resources? ","Yes"]
[null,null,null,null,null,null,null,"If yes :"]
["6A-Y",null,null,null,null,null,null,"Classification of exploration and evaluation assets"]
["6A-Y",null,"6AC1",2,"6A",null,"IFRS 6:15","An entity shall classify exploration and evaluation assets as tangible or intangible according to the nature of the assets acquired, and apply the classification consistently."]
["6A-Y","6AC1-G",null,null,null,null,"IFRS 6:16","Note: Some exploration and evaluation assets are treated as intangible (e.g. drilling rights), whereas others are tangible (e.g. vehicles and drilling rigs). To the extent that a tangible asset is consumed in developing an intangible asset, the amount reflecting that consumption is part of the cost of the intangible asset. However, using a tangible asset to develop an intangible asset does not change a tangible asset into an intangible asset."]
["6A-Y",null,null,null,null,null,null,"Reclassification of exploration and evaluation assets"]
["6A-Y",null,"6AC2",2,"6A",null,"IFRS 6:17","An exploration and evaluation asset shall no longer be classified as such when the technical feasibility and commercial viability of extracting a mineral resource are demonstrable. "]
["6A-Y","6AC2-G",null,null,null,null,null,"Note: Exploration and evaluation assets shall be assessed for impairment, and any impairment loss recognised, before reclassification."]
["6A-Y",null,null,null,null,null,null,"Impairment"]
["6A-Y",null,null,null,"6A",null,"IFRS 6:18","Any impairment loss recognised in respect of exploration and evaluation assets shall be presented and disclosed in accordance with IAS 36 Impairment of Assets (see relevant section of this checklist)."]
["6A-Y",null,null,null,null,null,null,"Disclosure of information regarding amounts recognised arising from the exploration for and evaluation of mineral resources"]
["6A-Y",null,"6AC3",2,"6A",null,"IFRS 6:23","An entity shall disclose information that identifies and explains the amounts recognised in its financial statements arising from the exploration for and evaluation of mineral resources."]
["6A-Y","6AC3-G",null,null,null,null,null,"Note: Paragraphs 24 and 25 of IFRS 6, set out below, specify the minimum disclosures required to satisfy this requirement."]
["6A-Y",null,null,null,"6A",null,null,"An entity shall disclose:"]
["6A-Y",null,null,null,null,null,"IFRS 6:24(a)","a)      its accounting policies for exploration and evaluation expenditures including the recognition of exploration and evaluation assets; and"]
["6A-Y",null,null,null,null,null,"IFRS 6:24(b)","b)      the amounts of assets, liabilities, income and expense and operating and investing cash flows arising from the exploration for and evaluation of mineral resources."]
["6A-Y",null,null,null,"6A",null,"IFRS 6:25","The entity shall treat exploration and evaluation assets as a separate class of assets and make the disclosures required by either IAS 16 Property, Plant and Equipment, or IAS 38 Intangible Assets, consistent with how the assets are classified."]
[]
[null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS7P (not adopted IFRS 9)","index":17,"n_rows":373,"n_cols":12,"rows_kept":373,"cut":false,"hidden":false,"merged":[[83,9,84,9]]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,"IFRS 7","Financial Instruments: Disclosures (entity has not yet adopted IFRS 9)",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses IFRS 7, which prescribes the disclosure requirements for financial instruments, both recognised and unrecognised. \n\nAppendix B to IFRS 7 contains application guidance that is an integral part of the Standard. References to the relevant paragraphs of Appendix B are noted below.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"This section of the checklist assumes that the entity has not yet adopted IFRS 9 and does not reflect the consequential amendments to IFRS 7 added by IFRS 9. Entities that have adopted IFRS 9 on its effective date should complete the questionnaire in the tab \"IFRS7P (with IFRS 9)\" of this checklist. ",null,null,"Show"]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time",null,null,"Yes"]
["-G",null,null,null,null,null,null,"IFRS 7:44CC","IFRS 16 Leases, issued in January 2016, amended paragraphs 29 and B11D. An\nentity shall apply those amendments for annual periods beginning on or after 1 January 2019.",null,null,"No"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n\n",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"None"]
[null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Classes of financial instruments and level of disclosure"]
[null,null,null,"7A",1,"7A","7A",null,"Does the entity have any financial instruments?","Yes"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:6","When IFRS 7 requires disclosures by class of financial instrument, the entity shall group financial instruments into classes that are appropriate to the nature of the information disclosed and that take into account the characteristics of those financial instruments."]
["7A-Y",null,null,"7AC1",2,"7A",null,"IFRS 7:6","When IFRS 7 requires disclosure by class of financial instrument, the entity shall provide sufficient information to permit reconciliation to the line items presented in the statement of financial position."]
["7A-Y","7AC1-G",null,null,null,null,null,"IFRS 7:B1-B3","Notes:\n\n1)      The classes of financial instruments described in paragraph 6 of IFRS 7 are determined by the entity and are distinct from the categories of financial instruments specified in IAS 39."]
["7A-Y","7AC1-G",null,null,null,null,null,null,"2)      In determining the classes of financial instruments, the entity is required, at a minimum, to distinguish between instruments measured at amortised cost and those measured at fair value, and to treat as a separate class those financial instruments that fall outside the scope of IFRS 7."]
["7A-Y","7AC1-G",null,null,null,null,null,null,"3)      The entity decides, in the light of its circumstances, how much detail it provides to satisfy the requirements of IFRS7, how much emphasis it places on different aspects of the requirements and how it aggregates information to display the overall picture without combining information with different characteristics. For this purpose, it is necessary to strike a balance between overburdening financial statements with excessive detail that may not assist users of financial statements and obscuring important information as a result of too much aggregation."]
["7A-Y",null,null,null,null,null,null,null,"Significance of financial instruments for financial position and performance"]
["7A-Y",null,null,null,null,"7A"," ","IFRS 7:7","An entity shall disclose information that enables users of its financial statements to evaluate the significance of financial instruments for its financial position and performance."]
["7A-Y",null,null,null,null,null,null,null,"Statement of financial position"]
["7A-Y",null,null,null,null,null," ",null,"Categories of financial assets and financial liabilities"]
["7A-Y",null,null,null,null,"7A",null,null,"The carrying amounts of each of the following categories, as defined in IAS 39 Financial Instruments: Recognition and Measurement, shall be disclosed either in the statement of financial position or in the notes:"]
["7A-Y",null,null,null,null,null," ","IFRS 7:8(a)","a)     financial assets at fair value through profit or loss, showing separately: "]
["7A-Y",null,null,null,null,null,null,null,"i)        those designated as such upon initial recognition; and"]
["7A-Y",null,null,null,null,null,null,null,"ii)       those classified as held for trading in accordance with IAS 39;"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:8(b)","b)      held-to-maturity investments;"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:8(c)","c)       loans and receivables;"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:8(d)","d)      available-for-sale financial assets;"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:8(e)","e)      financial liabilities at fair value through profit or loss, showing separately:"]
["7A-Y",null,null,null,null,null,null,null,"i)        those designated as such upon initial recognition; and"]
["7A-Y",null,null,null,null,null,null,null,"ii)       those classified as held for trading in accordance with IAS 39; and"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:8(f)","f)       financial liabilities measured at amortised cost."]
["7A-Y",null,null,null,null,null,null,null,"Financial assets or financial liabilities at fair value through profit or loss"]
["7A-Y",null,null,"7A1",2,"7A-1",null,null,"Has the entity designated a loan or receivable (or group of loans or receivables) as at fair value through profit or loss?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A1-Y",null,null,null,"7A-1",null,null,"It shall disclose:"]
["7A-Y","7A1-Y",null,"7A1C1",3,null,null,"IFRS 7:9(a)","a)      the maximum exposure to credit risk of the loan or receivable (or group of loans or receivables) at the end of the reporting period (see guidance to this question);"]
["7A-Y","7A1-Y",null,"7A1C1",3,null,null,"IFRS 7:9(b)","b)      the amount by which any related credit derivatives or similar instruments mitigate that maximum exposure to credit risk;"]
["7A-Y","7A1-Y",null,"7A1C2",3,null,null,"IFRS 7:9(c)","c)       the amount of change, during the period and cumulatively, in the fair value of the loan or receivable (or group of loans or receivables) that is attributable to changes in the credit risk of the financial asset determined either:"]
["7A-Y","7A1-Y",null,null,null,null,null,null,"i)        as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk (see guidance to this question); or"]
["7A-Y","7A1-Y",null,null,null,null,null,null,"ii)       using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset; and"]
["7A-Y","7A1-Y",null,null,null,null,null,"IFRS 7:9(d)","d)      the amount of the change in the fair value of any related credit derivatives or similar instruments that has occurred during the period and cumulatively since the loan or receivable was designated."]
["7A-Y","7A1-Y","OR,7A1C1-G,7A1C2-G",null,null,null,null,"IFRS 7:B9","Notes:"]
["7A-Y","7A1-Y","7A1C1-G",null,null,null,null,null,"1)      The maximum exposure to credit risk reported for financial assets is typically the gross amount net of any amount offset in accordance with IAS 32 and any impairment losses in terms of IAS 39, i.e. it should not take account of any collateral held or other credit enhancements (e.g. netting agreements that do not qualify for offset in accordance with IAS 32)."]
["7A-Y","7A1-Y","7A1C2-G",null,null,null,null,"IFRS 7:9","2)      Changes in market conditions that give rise to market risk include changes in an observed (benchmark) interest rate, commodity price, foreign exchange rate or an index of prices or rates."]
["7A-Y",null,null,"7A2",2,"7A-2",null,null,"Has the entity designated a financial liability as at fair value through profit or loss in accordance with paragraph 9 of IAS 39?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A2-Y",null,null,null,"7A-2",null,null,"It shall disclose:"]
["7A-Y","7A2-Y",null,"7A2C1",3,null,null,"IFRS 7:10(a)","a)      the amount of change, during the period and cumulatively, in the fair value of the financial liability that is attributable to changes in the credit risk of that liability determined either:"]
["7A-Y","7A2-Y",null,null,null,null,null,null,"i)        as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk (see also paragraph B4 of IFRS 7); or"]
["7A-Y","7A2-Y",null,null,null,null,null,null,"ii)       using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the liability; and"]
["7A-Y","7A2-Y",null,null,null,null,null,"IFRS 7:10(b)","b)      the difference between the financial liability’s carrying amount and the amount the entity would be contractually required to pay at maturity to the holder of the obligation."]
["7A-Y","7A2-Y","7A2C1-G",null,null,null,null,null,"Notes:"]
["7A-Y","7A2-Y","7A2C1-G",null,null,null,null,"IFRS 7:10","1)     Changes in market conditions that give rise to market risk include changes in a benchmark interest rate, the price of another entity’s financial instrument, commodity price, foreign exchange rate or an index of prices or rates. For contracts that include a unit-linking feature, changes in market conditions include changes in the performance of the related internal or external investment fund."]
["7A-Y","7A2-Y","7A2C1-G",null,null,null,null,"IFRS 7:B4","2)     If the only relevant changes in market conditions for a liability are changes in an observed (benchmark) interest rate, the amount of change in fair value not attributable to changes in market conditions can be estimated as follows:"]
["7A-Y","7A2-Y","7A2C1-G",null,null,null,null,null,"•    compute the liability’s internal rate of return at the start of the period using both the liability’s observed market price and the contractual cash flows at the start of the period, and then deduct the observed benchmark interest rate at the start of the period to arrive at an instrument-specific component of the internal rate of return;"]
["7A-Y","7A2-Y","7A2C1-G",null,null,null,null,null,"•    calculate the present value of the cash flows associated with the liability using the liability’s contractual cash flows at the end of the period and a discount rate equal to the sum of (i) the benchmark interest rate at the end of the period, and (ii) the instrument-specific component of the internal rate of return (as calculated above); and"]
["7A-Y","7A2-Y","7A2C1-G",null,null,null,null,null,"•    the difference between the observed market price of the liability at the end of the period and the present value of the contractual cash flows at the end of the period (as calculated above) is the change in fair value not attributable to changes in the benchmark interest rate that shall be disclosed."]
["7A-Y","7A2-Y","7A2C1-G",null,null,null,null,null,"If the liability contains an embedded derivative, the change in fair value of the embedded derivative is excluded in determining the amount to be disclosed under paragraph 10(a) of IFRS 7 (see above)."]
["7A-Y","OR,7A1-Y,7A2-Y",null,null,null,"7A-1, 7A-2",null,null,"The entity shall disclose:"]
["7A-Y","OR,7A1-Y,7A2-Y",null,null,null,null,null,"IFRS 7:11(a)","a)      the methods used to comply with the requirements in paragraphs 9(c) and 10(a) of IFRS 7; and"]
["7A-Y","OR,7A1-Y,7A2-Y",null,null,null,null,null,"IFRS 7:11(b)","b)      if the entity believes that the disclosure it has given to comply with the requirements in paragraphs 9(c) or 10(a) of IFRS 7 does not faithfully represent the change in the fair value of the financial asset or financial liability attributable to changes in its credit risk, the reasons for reaching this conclusion and the factors it believes are relevant."]
["7A-Y",null,null,null,null,null,null,null,"Reclassification"]
["7A-Y",null,null,"7A3",2,"7A-3",null,null,"Did the entity reclassify a financial asset from one category to another during the reporting period?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A3-Y",null,null,null,"7A-3",null,null,"If the entity has reclassified a financial asset (in accordance with paragraphs 51 to 54 of IAS 39) as one measured"]
["7A-Y","7A3-Y",null,null,null,null,null,"IFRS 7:12(a)","a)      at cost or amortised cost, rather than at fair value; or"]
["7A-Y","7A3-Y",null,null,null,null,null,"IFRS 7:12(b)","b)      at fair value, rather than at cost or amortised cost,"]
["7A-Y","7A3-Y",null,null,null,"7A-3",null,null,"it shall disclose the amount reclassified into and out of each category and the reason for that reclassification (see paragraphs 51 to 54 of IAS 39)."]
["7A-Y","7A3-Y",null,"7A31",3,"7A-3-1",null,null,"Has the entity reclassified a financial asset out of the fair value through profit or loss category in accordance with paragraph 50B or 50D of IAS 39 or out of the available-for-sale category in accordance with paragraph 50E of IAS 39?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A3-Y","7A31-Y",null,null,"7A-3-1",null,null,"It shall disclose:"]
["7A-Y","7A3-Y","7A31-Y",null,null,null,null,"IFRS 7:12A(a)","a)      the amount reclassified into and out of each category;"]
["7A-Y","7A3-Y","7A31-Y",null,null,null,null,"IFRS 7:12A(b)","b)      for each reporting period until derecognition, the carrying amounts and fair values of all financial assets that have been reclassified in the current and previous reporting periods;"]
["7A-Y","7A3-Y","7A31-Y",null,null,null,null,"IFRS 7:12A(c)","c)       if a financial asset was reclassified in accordance with paragraph 50B, the rare situation, and the facts and circumstances indicating that the situation was rare;"]
["7A-Y","7A3-Y","7A31-Y",null,null,null,null,"IFRS 7:12A(d)","d)      for the reporting period when the financial asset was reclassified, the fair value gain or loss on the financial asset recognised in profit or loss or other comprehensive income in that reporting period and in the previous reporting period;"]
["7A-Y","7A3-Y","7A31-Y",null,null,null,null,"IFRS 7:12A(e)","e)      for each reporting period following the reclassification (including the reporting period in which the financial asset was reclassified) until derecognition of the financial asset, the fair value gain or loss that would have been recognised in profit or loss or other comprehensive income if the financial asset had not been reclassified, and the gain, loss, income and expense recognised in profit or loss; and"]
["7A-Y","7A3-Y","7A31-Y",null,null,null,null,"IFRS 7:12A(f)","f)       the effective interest rate and estimated amounts of cash flows the entity expects to recover, as at the date of reclassification of the financial asset."]
["7A-Y",null,null,null,null,null,null,null,"Offsetting financial assets and financial liabilities"]
["7A-Y",null,null,"7A17",2,"7A-17",null,"IFRS 7:13A","Does the entity have any recognised financial instruments which are set off in accordance with paragraph 42 of IAS 32 (see IAS 32P)?"]
[null,null,null,null,null,null,null,null,"If yes : activate common to 7A-17 and 7A-18"]
["7A-Y",null,null,"7A18",2,"7A-18",null,null,"Irrespective of whether the instruments are offset in the statement of financial position, does the entity have any recognised financial instruments that are "]
["7A-Y",null,null,null,null,null,null,"IFRS 7:B41","subject to an enforceable master netting arrangement or similar agreement (e.g. derivative clearing agreements, global master purchase agreements, global master securities lending agreements and any related rights to financial collateral)?"]
[null,null,null,null,null,null,null,null,"If yes : activate common to 7A-17 and 7A-18"]
["7A-Y","OR,7A17-Y,7A18-Y",null,null,null,"7A-17\n7A-18",null,"IFRS 7:13B\nIFRS 7:13C","The entity shall disclose information to enable users of its financial statements to evaluate the effect or potential effect of netting arrangements on the entity's financial position, including (in a tabular format, separating financial assets and financial liabilities unless another format is more appropriate) the following information at the end of the reporting period:"]
["7A-Y","OR,7A17-Y,7A18-Y",null,null,null,null,null,"IFRS 7:13C(a)","a)      the gross amounts of those recognised financial assets and recognised financial liabilities;"]
["7A-Y","OR,7A17-Y,7A18-Y",null,null,null,null,null,"IFRS 7:13C(b)","b)      the amounts that are set off in accordance with the criteria in paragraph 42 of IAS 32 (see IAS 32P);"]
["7A-Y","OR,7A17-Y,7A18-Y",null,null,null,null,null,"IFRS 7:13C(c)","c)      the net amounts presented in the statement of financial position ((a) less (b));"]
["7A-Y","OR,7A17-Y,7A18-Y",null,null,null,null,null,"IFRS 7:13C(d)","d)      the amounts subject to an enforceable master netting arrangement or similar agreement that are not otherwise included in (b), including:"]
["7A-Y","OR,7A17-Y,7A18-Y",null,null,null,null,null,null,"i)      amounts related to recognised financial instruments that do not meet some or all of the offsetting criteria in paragraph 42 of IAS 32 (see IAS 32P); and"]
["7A-Y","OR,7A17-Y,7A18-Y",null,null,null,null,null,null,"ii)     amounts related to financial collateral (including cash collateral); and"]
["7A-Y","OR,7A17-Y,7A18-Y",null,null,null,null,null,"IFRS 7:13C(e)","e) the net amount after deducting the amounts in (d) from the amounts in (c) above."]
["7A-Y","OR,7A17-Y,7A18-Y",null,"7A1718",3,"7A-17\n7A-18",null,"IFRS 7:13D","The amounts disclosed in (d) for an instrument should be limited to the amount in (c) for that instrument."]
["7A-Y","OR,7A17-Y,7A18-Y","7A1718-G",null,null,null,null,"IFRS 7:B51\nIFRS 7:B52","Note: These disclosures may be grouped entirely by type of financial instrument or transaction (e.g. derivatives, repurchase and reverse repurchase agreements or securities borrowing and securities lending agreements). Alternatively, these disclosures may be provided by type of financial instrument for items (a) - (c) and by counterparty for items (c) - (e), respectively. If the entity provides the required information by counterparty, the entity is not required to identify the counterparties by name but the amounts that are individually significant in terms of total counterparty amounts should be disclosed with the remaining individually insignificant counterparty amounts aggregated together."]
["7A-Y","OR,7A17-Y,7A18-Y",null,null,null,"7A-17\n7A-18",null,"IFRS 7:13E","The entity shall include a description of the rights of set off associated with the entity's recognised financial assets and recognised financial liabilities subject to enforceable master netting arrangements and similar agreements that are disclosed in accordance with (d), including the nature of those rights."]
["7A-Y","OR,7A17-Y,7A18-Y",null,null,null,"7A-17\n7A-18",null,"IFRS 7:13F","If the information required by paragraphs 13B–13E of IFRS 7 is disclosed in more than one note to the financial statements, has the entity cross-referred between those notes?"]
["7A-Y",null,null,null,null,null,null,null,"Collateral"]
["7A-Y",null,null,"7A5",2,"7A-5",null,null,"Does the entity hold any financial assets at the reporting date that has been pledged as collateral for liabilities or contingent liabilities?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A5-Y",null,null,null,"7A-5",null,null,"The entity shall disclose:"]
["7A-Y","7A5-Y",null,null,null,null,null,"IFRS 7:14(a)","a)      the carrying amount of financial assets it has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in the statement of financial position (e.g. as a loaned asset, pledged equity instruments, or repurchase receivable) separately from other assets as the transferee has the right to sell or repledge the collateral, in accordance with paragraph 37(a) of IAS 39; and"]
["7A-Y","7A5-Y",null,null,null,null,null,"IFRS 7:14(b)","b)      the terms and conditions relating to its pledge."]
["7A-Y",null,null,"7A6",2,"7A-6",null,"IFRS 7:15","Does the entity hold collateral (of financial or non-financial assets) and is the entity permitted to sell or repledge the collateral in the absence of default by the owner of the collateral?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A6-Y",null,null,null,"7A-6",null,null,"It shall disclose:"]
["7A-Y","7A6-Y",null,null,null,null,null,"IFRS 7:15(a)","a)      the fair value of such collateral held;"]
["7A-Y","7A6-Y",null,null,null,null,null,"IFRS 7:15(b)","b)      the fair value of any such collateral sold or repledged, and whether the entity has an obligation to return it; and"]
["7A-Y","7A6-Y",null,null,null,null,null,"IFRS 7:15(c)","c)       the terms and conditions associated with its use of the collateral."]
["7A-Y",null,null,null,null,null,null,null,"Allowance account for credit losses"]
["7A-Y",null,null,"7A7",2,"7A-7",null,null,"Does the entity hold any financial assets impaired  by credit losses?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A7-Y",null,null,null,"7A-7",null,"IFRS 7:16","When financial assets are impaired by credit losses and the entity records the impairment in a separate account (e.g. an allowance account used to record individual impairments or a similar account used to record a collective impairment of assets) rather than directly reducing the carrying amount of the asset, it shall disclose a reconciliation of changes in that account during the period for each class of financial assets."]
["7A-Y",null,null,null,null,null,null,null,"Compound financial instruments with multiple embedded derivatives"]
["7A-Y",null,null,"7A8",2,"7A-8",null,null,"Has the entity issued any compound financial instruments with multiple embedded derivatives?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A8-Y",null,null,null,"7A-8",null,"IFRS 7:17","If the entity has issued an instrument that contains both a liability and an equity component, and the instrument has multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument), it shall disclose the existence of those features."]
["7A-Y",null,null,null,null,null,null,null,"Defaults and breaches"]
["7A-Y",null,null,"7A9",2,"7A-9",null,null,"Did the entity incur any defaults or breaches on loans payable?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A9-Y",null,null,null,"7A-9",null,null,"For loans payable recognised at the end of the reporting period, the entity shall disclose:"]
["7A-Y","7A9-Y",null,null,null,null,null,"IFRS 7:18(a)","a)      details of any defaults during the period of principal, interest, sinking fund, or redemption terms of those loans payable;"]
["7A-Y","7A9-Y",null,null,null,null,null,"IFRS 7:18(b)","b)      the carrying amount of the loans payable in default at the end of the reporting period; and"]
["7A-Y","7A9-Y",null,null,null,null,null,"IFRS 7:18(c)","c)       whether the default was remedied, or the terms of the loans payable were renegotiated, before the financial statements were authorised for issue."]
["7A-Y","7A9-Y",null,null,null,"7A-9",null,"IFRS 7:19","If, during the period, there were breaches of loan agreement terms other than those described in paragraph 18 of IFRS 7 (see above), the entity shall disclose the same information as required by paragraph 18 if those breaches permitted the lender to demand accelerated repayment (unless the breaches were remedied, or the terms of the loan were renegotiated, on or before the end of the reporting period)."]
["7A-Y",null,null,null,null,null,null,null,"Statement of comprehensive income"]
["7A-Y",null,null,null,null,null,null,null,"Items of income, expense, gains or losses"]
["7A-Y",null,null,null,null,"7A",null,null,"The entity shall disclose the following items of income, expense, gains or losses either in the statement of comprehensive income or in the notes:"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:20(a)","a)      net gains or net losses on:"]
["7A-Y",null,null,null,null,null,null,null,"i)        financial assets or financial liabilities at fair value through profit or loss, showing separately those on financial assets or financial liabilities designated as such upon initial recognition, and those on financial assets or financial liabilities that are classified as held for trading;"]
["7A-Y",null,null,null,null,null,null,null,"ii)       available-for-sale financial assets, showing separately the amount of gain or loss recognised in other comprehensive income during the period and the amount reclassified from equity to profit or loss for the period;"]
["7A-Y",null,null,null,null,null,null,null,"iii)      held-to-maturity investments;"]
["7A-Y",null,null,null,null,null,null,null,"iv)      loans and receivables; and"]
["7A-Y",null,null,null,null,null,null,null,"v)       financial liabilities measured at amortised cost;"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:20(b)","b)      total interest income and total interest expense (calculated using the effective interest method) for financial assets or financial liabilities that are not at fair value through profit or loss;"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:20(c)","c)       fee income and expense (other than amounts included in determining the effective interest rate) arising from:"]
["7A-Y",null,null,null,null,null,null,null,"i)        financial assets or financial liabilities that are not at fair value through profit or loss; and"]
["7A-Y",null,null,null,null,null,null,null,"ii)       trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans, and other institutions;"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:20(d)","d)      interest income on impaired financial assets accrued in accordance with paragraph AG93 of IAS 39; and"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:20(e)","e)      the amount of any impairment loss for each class of financial asset."]
["7A-Y",null,null,null,null,null,null,null,"Other disclosures"]
["7A-Y",null,null,null,null,null,null,null,"Accounting policies"]
["7A-Y",null,null,"7AC2",2,"7A",null,"IFRS 7:21","In accordance with paragraph 117 of IAS 1 Presentation of Financial Statements, an entity discloses, in its significant accounting policies, the measurement basis (or bases) used in preparing the financial statements and the other accounting policies used that are relevant to an understanding of the financial statements."]
["7A-Y","7AC2-G",null,null,null,null,null,"IFRS 7:B5","Note:"]
["7A-Y","7AC2-G",null,null,null,null,null,null,"Accounting policies that are relevant to the understanding of the financial statements may include:"]
["7A-Y","7AC2-G",null,null,null,null,null,null,"a)      for financial assets or financial liabilities designated as at fair value through profit or loss:"]
["7A-Y","7AC2-G",null,null,null,null,null,null,"i)        the nature of the financial assets or financial liabilities the entity has designated as at fair value through profit or loss;"]
["7A-Y","7AC2-G",null,null,null,null,null,null,"ii)       the criteria for so designating such financial assets or financial liabilities on initial recognition; and"]
["7A-Y","7AC2-G",null,null,null,null,null,null,"iii)      how the entity has satisfied the criteria in paragraphs 9, 11A and 12 of IAS 39 for such designation including, where appropriate, a narrative description of the circumstances underlying the measurement or recognition inconsistency that would otherwise arise, or how designation at fair value through profit or loss is consistent with the entity’s documented risk management or investment strategy;"]
["7A-Y","7AC2-G",null,null,null,null,null,null,"b)      the criteria for designating financial assets as available-for-sale;"]
["7A-Y","7AC2-G",null,null,null,null,null,null,"c)       whether regular way purchases and sales of financial assets are accounted for at trade date or at settlement date;"]
["7A-Y","7AC2-G",null,null,null,null,null,null,"d)      when an allowance account is used to reduce the carrying amount of financial assets impaired by credit losses;"]
["7A-Y","7AC2-G",null,null,null,null,null,null,"i)        the criteria for determining when the carrying amount of impaired financial assets is reduced directly (or, in the case of a reversal of a write-down, is increased directly) and when the allowance account is used; and"]
["7A-Y","7AC2-G",null,null,null,null,null,null,"ii)       the criteria for writing off amounts charged to the allowance account against the carrying amount of impaired financial assets;"]
["7A-Y","7AC2-G",null,null,null,null,null,null,"e)      how net gains or net losses on each category of financial instruments are determined, for example, whether the net gains or net losses on items at fair value through profit or loss include interest or dividend income;"]
["7A-Y","7AC2-G",null,null,null,null,null,null,"f)        the criteria the entity uses to determine that there is objective evidence that an impairment loss has occurred; and"]
["7A-Y","7AC2-G",null,null,null,null,null,null,"g)      when the terms of financial assets that would otherwise be past due or impaired have been renegotiated, the accounting policy for financial assets that are the subject of renegotiated terms."]
["7A-Y","7AC2-G",null,null,null,null,null,"IFRS 7:B5","Paragraph 122 of IAS 1 also requires entities to disclose, along with its significant accounting policies or other notes, the judgements, apart from those involving estimations, that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements. Examples of these judgements include how management determines whether financial assets are held-to-maturity investments, and when substantially all the significant risk and rewards of ownership of financial assets are transferred to other entities."]
["7A-Y",null,null,null,null,null,null,null,"Hedge accounting"]
["7A-Y",null,null,"7A10",2,"7A-10",null,null,"Has the entity applied hedge accounting in accordance with IAS 39?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A10-Y",null,null,null,"7A-10",null,null,"The entity shall disclose the following separately for each type of hedge (i.e. fair value hedges, cash flow hedges, and hedges of net investments in foreign operations):"]
["7A-Y","7A10-Y",null,null,null,null,null,"IFRS 7:22(a)","a)      a description of each type of hedge;"]
["7A-Y","7A10-Y",null,null,null,null,null,"IFRS 7:22(b)","b)      a description of the financial instruments designated as hedging instruments and their fair values at the end of the reporting period; and"]
["7A-Y","7A10-Y",null,null,null,null,null,"IFRS 7:22(c)","c)       the nature of the risks being hedged."]
["7A-Y","7A10-Y",null,"7A101",3,"7A-10-1",null,null,"Are any of these hedges cash flow hedges?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A10-Y","7A101-Y",null,null,"7A-10-1",null,null,"For cash flow hedges, the entity shall disclose:"]
["7A-Y","7A10-Y","7A101-Y",null,null,null,null,"IFRS 7:23(a)","a)      the periods when the cash flows are expected to occur and when they are expected to affect profit or loss;"]
["7A-Y","7A10-Y","7A101-Y",null,null,null,null,"IFRS 7:23(b)","b)      a description of any forecast transaction for which hedge accounting had previously been used, but which is no longer expected to occur;"]
["7A-Y","7A10-Y","7A101-Y",null,null,null,null,"IFRS 7:23(c)","c)       the amount that was recognised in other comprehensive income during the period;"]
["7A-Y","7A10-Y","7A101-Y",null,null,null,null,"IFRS 7:23(d)","d)      the amount that was reclassified from equity to profit or loss for the period, showing the amount included in each line item in the statement of comprehensive income; and"]
["7A-Y","7A10-Y","7A101-Y",null,null,null,null,"IFRS 7:23(e)","e)      the amount that was removed from equity during the period and included in the initial cost or other carrying amount of a non-financial asset or non-financial liability whose acquisition or incurrence was a hedged highly probable forecast transaction."]
["7A-Y","7A10-Y",null,null,null,"7A-10",null,null,"The entity shall disclose separately:"]
["7A-Y","7A10-Y",null,null,null,null,null,"IFRS 7:24(a)","a)      in fair value hedges, gains or losses:"]
["7A-Y","7A10-Y",null,null,null,null,null,null,"i)        on the hedging instrument; and"]
["7A-Y","7A10-Y",null,null,null,null,null,null,"ii)       on the hedged item attributable to the hedged risk;"]
["7A-Y","7A10-Y",null,null,null,null,null,"IFRS 7:24(b)","b)      in cash flow hedges, the ineffectiveness recognised in profit or loss; and"]
["7A-Y","7A10-Y",null,null,null,null,null,"IFRS 7:24(c)","c)       for hedges of net investments in foreign operations, the ineffectiveness recognised in profit or loss."]
["7A-Y",null,null,null,null,null,null,null,"Fair value"]
["7A-Y",null,null,"7AC3",2,"7A",null,"IFRS 7:25","Except as set out in paragraph 29 of IFRS 7 (see below), for each class of financial assets and financial liabilities, the entity shall disclose the fair value of that class of assets and liabilities in a way that permits it to be compared with its carrying amount."]
["7A-Y","7AC3-G",null,null,null,null,null,"IFRS 7:26","Note: In disclosing fair values, the entity shall group financial assets and financial liabilities into classes, but shall offset them only to the extent that"]
["7A-Y","7AC3-G",null,null,null,null,null,null,"their carrying amounts are offset in the statement of financial position."]
["7A-Y",null,null,"7A19",2,"7A-19",null,"IFRS 7:28","When fair value of a financial asset or financial liability at initial recognition is neither evidenced by a quoted price in an active market for an identical asset or liability nor based on a valuation technique that uses only data from observable markets, has the entity not recognised a gain or loss on initial recognition?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A19-Y",null,null,null,"7A-19",null,"IFRS 7:28(a)","The entity shall disclose, by class of financial asset or financial liability:\n\na)      its accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability (see paragraph AG76(b) of IAS 39)."]
["7A-Y","7A19-Y",null,null,null,null,null,"IFRS 7:28(b)","b)      the aggregate difference yet to be recognised in profit or loss at the beginning and end of the period together with a reconciliation of changes in the balance of this difference."]
["7A-Y","7A19-Y",null,null,null,null,null,"IFRS 7:28(c)","c)      why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports the fair value."]
["7A-Y","7A19-G",null,null,null,null,null,"IFRS 7:28","Note: In some cases, an entity does not recognise a gain or loss on initial recognition of a financial asset or financial liability because the fair value is neither evidenced by a quoted price in an active market for an identical asset"]
["7A-Y","7A19-G",null,null,null,null,null,null,"or liability (i.e. a Level 1 input) nor based on a valuation technique that uses only data from observable markets (see paragraph AG76 of IAS 39). "]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:29(a)","Disclosures of fair value are not required:\n\na)      when the carrying amount is a reasonable approximation of fair value (e.g. for financial instruments such as short-term trade receivables and payables);"]
["7A-Y",null,null,null,null,null,null,null,"b)      for an investment in equity instruments that do not have a quoted price in an active market for an identical instrument (i.e. a Level 1 input), or derivatives linked to such equity instruments, that is measured at cost because its fair value cannot otherwise be measured reliably; or"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:29(c)","c)       for a contract containing a discretionary participation feature (as described in IFRS 4 Insurance Contracts) if the fair value of that feature cannot be measured reliably."]
["7A-Y",null,null,"7AC12",2,null,null,"IFRS 7:29(d)","d)      or for lease liabilities."]
["7A-Y",null,null,"7A11",2,"7A-11",null,"IFRS 7:30","Do the cases described in paragraphs 29(b) and (c) of IFRS 7 (see above) apply to the entity?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A11-Y",null,null,null,"7A-11",null,"IFRS 7:30","The entity shall disclose information to help users of the financial statements make their own judgements about the extent of possible differences between the carrying amount of those financial assets or financial liabilities and their fair value, including:"]
["7A-Y","7A11-Y",null,null,null,null,null,"IFRS 7:30(a)","a)      the fact that fair value information has not been disclosed for these instruments because their fair value cannot be measured reliably;"]
["7A-Y","7A11-Y",null,null,null,null,null,"IFRS 7:30(b)","b)      a description of the financial instruments, their carrying amount, and an explanation of why fair value cannot be measured reliably;"]
["7A-Y","7A11-Y",null,null,null,null,null,"IFRS 7:30(c)","c)       information about the market for the instruments;"]
["7A-Y","7A11-Y",null,null,null,null,null,"IFRS 7:30(d)","d)      information about whether and how the entity intends to dispose of the financial instruments; and"]
["7A-Y","7A11-Y",null,null,null,null,null,"IFRS 7:30(e)","e)      if financial instruments whose fair value previously could not be reliably measured are derecognised, that fact, their carrying amount at the time of derecognition, and the amount of gain or loss recognised."]
["7A-Y",null,null,null,null,null,null,null,"Nature and extent of risks arising from financial instruments"]
["7A-Y",null,null,"7AC4",2,"7A",null,"IFRS 7:31","The entity shall disclose information that enables users of its financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed at the end of the reporting period."]
["7A-Y","7AC4-G",null,null,null,null,null,null,"Notes:"]
["7A-Y","7AC4-G",null,null,null,null,null,"IFRS 7:32","1)      The disclosures required by paragraphs 33 to 42 of IFRS 7 (see below) focus on the risks that arise from financial instruments and how they have been managed. These risks typically include, but are not limited to, credit risk, liquidity risk and market risk."]
["7A-Y","7AC4-G",null,null,null,null,null,"IFRS 7:32A","2) Providing qualitative disclosures in the context of quantitative disclosures enables users to link related disclosures and hence form an overall picture of the nature and extent of risks arising from financial instruments. The interaction between qualitative and quantitative disclosures contributes to disclosure of information in a way that better enables users to evaluate an entity’s exposure to risks."]
["7A-Y","7AC4-G",null,null,null,null,null,"IFRS 7:B6","3)      The financial risk disclosures required by paragraphs 31 to 42 of IFRS 7 (see above and below) should be given either in the financial statements or incorporated by cross-reference from the financial statements to some other statement, such as a management commentary or risk report that is available to users of the financial statements on the same terms as the financial statements and at the same time. Without the information incorporated by cross-reference, the financial statements are incomplete."]
["7A-Y",null,null,null,null,null,null,null,"Qualitative disclosures"]
["7A-Y",null,null,null,null,"7A",null,null,"For each type of risk arising from financial instruments, the entity shall disclose:"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:33(a)","a)      the exposures to that risk and how they arise;"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:33(b)","b)      its objectives, policies and processes for managing the risk and the methods used to measure the risk; and"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:33(c)","c)       any changes in 33(a) or (b) (see above) from the previous period."]
["7A-Y",null,null,null,null,null,null,null,"Quantitative disclosures"]
["7A-Y",null,null,null,null,"7A",null,null,"For each type of risk arising from financial instruments, the entity shall disclose:"]
["7A-Y",null,null,"7AC5",2,null,null,"IFRS 7:34(a)","a)      summary quantitative data about its exposure to that risk at the end of the reporting period. This disclosure shall be based on the information provided internally to key management personnel of the entity (as defined in IAS 24 Related Party Disclosures) (e.g. the entity’s board of directors or chief executive officer);"]
["7A-Y","7AC5-G",null,null,null,null,null,"IFRS 7:B7","Note: When an entity uses several methods to manage a risk exposure, the method or methods that provide the most relevant and reliable information should be used. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors discusses relevance and reliability."]
["7A-Y",null,null,null,null,null,null,"IFRS 7:34(b)","b)      the disclosures required by paragraphs 36 to 42 of IFRS 7 (see below), to the extent not provided in paragraph 34(a) (see above), "]
["7A-Y",null,null,null,null,null,null,"IFRS 7:34(c)","c)       concentrations of risk if not apparent from 34(a) and (b) (see above)."]
["7A-Y",null,null,"7AC6",2,"7A",null,null,"Disclosures of concentrations of risk shall include:"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:B8(a)","a)      a description of how management determines concentrations;"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:B8(b)","b)      a description of the shared characteristics that identifies each concentration (e.g. counterparty, geographical area, currency or market); and"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:B8(c)","c)       the amount of the risk exposure associated with all financial instruments sharing that characteristic."]
["7A-Y","7AC6-G",null,null,null,null,null,"IFRS 7:B8","Note:      Concentrations of risk arise from financial instruments that have similar characteristics and are affected similarly by changes in economic or other conditions. The identification of concentrations of risk requires judgement taking into account the circumstances of the entity. "]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:35","If the quantitative data disclosed as at the end of the reporting period are unrepresentative of an entity’s exposure to risk during the period, an entity shall provide further information that is representative."]
["7A-Y",null,null,null,null,null,null,null,"Credit risk"]
["7A-Y",null,null,null,null,"7A",null,null,"The entity shall disclose by class of financial instrument:"]
["7A-Y",null,null,"7AC7",2,null,null,"IFRS 7:36(a)","a)      the amount that best represents its maximum exposure to credit risk at the end of the reporting period without taking account of any collateral held or other credit enhancements (e.g. netting agreements that do not qualify for offset in accordance with IAS 32 Financial Instruments: Presentation) (see also IFRS 7:B9 and B10);"]
["7A-Y","7AC7-G",null,null,null,null,null,null,"Note:  This disclosure is not required for financial instruments whose carrying amount best represents the maximum exposure to credit risk."]
["7A-Y","7AC7-G",null,null,null,null,null,null,"Notes:"]
["7A-Y","7AC7-G",null,null,null,null,null,"IFRS 7:B9","1)      For a financial asset, the entity’s maximum exposure to credit risk is typically the gross carrying amount net of any amounts offset in accordance with IAS 32 and any impairment losses recognised in accordance with IAS 39."]
["7A-Y","7AC7-G",null,null,null,null,null,"IFRS 7:B10","2)      Activities that give rise to credit risk include, but are not limited to, granting loans, placing deposits, granting financial guarantees, making irrevocable loan commitments and entering into derivative contracts. Further guidance for determining the maximum credit exposure in each of these instances is included in IFRS 7:B10. "]
["7A-Y",null,null,null,null,null,null,"IFRS 7:36(b)","b)      a description of collateral held as security and of other credit enhancements, and their financial effect (e.g. a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk (whether disclosed in accordance with IFRS 7:36(a) (see above) or represented by the carrying amount of a financial instrument)"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:36(c)","c)      information about the credit quality of financial assets that are neither past due nor impaired."]
["7A-Y",null,null,null,null,"7A",null,null,"An entity shall disclose by class of financial asset:"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:37(a)","a) an analysis of the age of financial assets that are past due as at the end of the reporting period but not impaired;"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:37(b)","b)      an analysis of financial assets that are individually determined to be impaired as at the end of the reporting period, including the factors the entity considered in determining that they are impaired; and"]
["7A-Y",null,null,"7A12'",2,"7A-12'",null,"IFRS 7:38","Did the entity obtain financial or non-financial assets during the period by taking possession of collateral it held as security or calling on other credit enhancements (e.g. guarantees), and did such assets meet the recognition criteria in other IFRSs?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A12'-Y",null,null,null,"7A-12'",null,null,"The entity shall disclose for such assets held at the reporting date:"]
["7A-Y","7A12'-Y",null,null,null,null,null,"IFRS 7:38(a)","a)      the nature and carrying amount of the assets; and"]
["7A-Y","7A12'-Y",null,null,null,null,null,"IFRS 7:38(b)","b)      when the assets are not readily convertible into cash, its policies for disposing of such assets or for using them in its operations."]
["7A-Y",null,null,null,null,null,null,null,"Liquidity risk"]
["7A-Y",null,null,null,null,"7A",null,null,"The entity shall disclose:"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:39(a)","a)      a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities;"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:39(b)","b)      a maturity analysis for derivative financial liabilities. The maturity analysis shall include the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows (see paragraph B11B);"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:39(c)","c)      a description of how it manages the liquidity risk inherent in 39(a) and 39 (b) (see above)."]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:B10A","The entity shall explain how the summary quantitative data about its exposure to liquidity risk are determined."]
["7A-Y",null,null,"7AC8",2,"7A",null,"IFRS 7:B10A","If the outflows of cash (or another financial asset) included in those data could either:"]
["7A-Y",null,null,null,null,null,null,null,"a)    occur significantly earlier than indicated in the data, or"]
["7A-Y",null,null,null,null,null,null,null,"b)   be for significantly different amounts from those indicated in the data (e.g. for a derivative that is included in the data on a net settlement basis but for which the counterparty has the option to require gross settlement),"]
["7A-Y",null,null,null,null,null,null,null,"the entity shall state that fact and provide quantitative information that enables users of its financial statements to evaluate the extent of this risk unless that information is included in the contractual maturity analyses required by paragraph 39(a) or (b)."]
["7A-Y","7AC8-G",null,null,null,null,null,"IFRS 7:B10A","Notes: \n\n1) In accordance with paragraph 34(a), an entity discloses summary quantitative data about its exposure to liquidity risk on the basis of the information provided internally to key management personnel."]
["7A-Y","7AC8-G",null,null,null,null,null,"IFRS 7:B11 ","2)     When preparing a maturity analysis required by paragraph 39(a) and (b) of IFRS 7, an entity must use its judgement to determine an appropriate number of time bands."]
["7A-Y","7AC8-G",null,null,null,null,null,null,"For example, an entity might determine that the following time bands are appropriate:"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"a)     not later than one month"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"b)     later than one month and not later than three months"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"c)     later than three months and not later than one year, and"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"d)     later than one year and not later than five years"]
["7A-Y","7AC8-G",null,null,null,null,null,"IFRS 7:B11A","3)     When preparing a maturity analysis required by paragraph 39(a) and (b) of IFRS 7, an entity does not separate an embedded derivative from a hybrid (combined) financial instrument. For such an instrument, an entity is required to apply the requirements of paragraph 39(a)."]
["7A-Y","7AC8-G",null,null,null,null,null,"IFRS 7:B11B","4)     Disclosure of  a quantitative maturity analysis for derivative financial liabilities (see paragraph 39(b) above) that shows remaining contractual maturities is required if the contractual maturities are essential for an understanding of the timing of the cash flows. For example, this would be the case for:"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"a)      an interest rate swap with a remaining maturity of five years in a cash flow hedge of a variable rate financial asset or liability."]
["7A-Y","7AC8-G",null,null,null,null,null,null,"b)      all loan commitments."]
["7A-Y","7AC8-G",null,null,null,null,null,"IFRS 7:B11C","5)     In the disclosure of maturity analyses for financial liabilities that show the remaining contractual maturities for some financial liabilities:"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"a)     when a counterparty has a choice of when an amount is paid, the liability is allocated to the earliest period in which the entity can be required to pay. For example, financial liabilities that an entity can be required to repay on demand (e.g. demand deposits) are included in the earliest time band. "]
["7A-Y","7AC8-G",null,null,null,null,null,null,"b)     when an entity is committed to make amounts available in instalments, each instalment is allocated to the earliest period in which the entity can be required to pay. For example, an undrawn loan commitment is included in the time band containing the earliest date it can be drawn down."]
["7A-Y","7AC8-G",null,null,null,null,null,null,"c)     for issued financial guarantee contracts the maximum amount of the guarantee is allocated to the earliest period in which the guarantee could be called."]
["7A-Y","7AC8-G",null,null,null,null,null,"IFRS 7:B11D","6)     The contractual amounts disclosed in the maturity analyses as required by paragraph 39(a) and (b) are the contractual undiscounted cash flows."]
["7A-Y","7AC8-G",null,null,null,null,null,null,"For example:"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"a)     gross lease liabilities (before deducting finance charges);"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"b)      prices specified in forward agreements to purchase financial assets\n         for cash;"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"c)       net amounts for pay-floating/receive-fixed interest rate swaps for\n         which net cash flows are exchanged;"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"d)      contractual amounts to be exchanged in a derivative financial\n         instrument (e.g. a currency swap) for which gross cash flows are\n         exchanged; and"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"e)      gross loan commitments."]
["7A-Y","7AC8-G",null,null,null,null,null,null,"Such undiscounted cash flows differ from the amount included in the statement of financial position because the amount in that statement is based on discounted cash flows. When the amount payable is not fixed, the amount disclosed is determined by reference to the conditions existing at the end of the reporting period. For example, when the amount payable varies with changes in an index, the amount disclosed may be based on the level of the index at the end of the period."]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:B11E","In describing how an entity manages the liquidity risk inherent in the items disclosed in the quantitative disclosures required in paragraph 39(a) and 39(b) of IFRS 7 (as required by paragraph 39(c) of IFRS 7), an  entity shall disclose a maturity analysis of financial assets it holds for managing liquidity risk (e.g. financial assets that are readily saleable or expected to generate cash inflows to meet cash outflows on financial liabilities), if that information is necessary to enable users of its financial statements to evaluate the nature and extent of liquidity risk."]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:B11F","\nOther factors that an entity might consider in providing the disclosure required in paragraph 39(c) include, but are not limited to, whether the entity:"]
["7A-Y",null,null,null,null,null,null,null,"a)      has committed borrowing facilities (e.g. commercial paper facilities) or other lines of credit (e.g. stand-by credit facilities) that it can access to meet liquidity needs;"]
["7A-Y",null,null,null,null,null,null,null,"b)      holds deposits at central banks to meet liquidity needs;"]
["7A-Y",null,null,null,null,null,null,null,"c)       has very diverse funding sources;"]
["7A-Y",null,null,null,null,null,null,null,"d)      has significant concentrations of liquidity risk in either its assets or its funding sources;"]
["7A-Y",null,null,null,null,null,null,null,"e)      has internal control processes and contingency plans for managing liquidity risk;"]
["7A-Y",null,null,null,null,null,null,null,"f)       has instruments that include accelerated repayment terms (e.g. on the downgrade of the entity’s credit rating);"]
["7A-Y",null,null,null,null,null,null,null,"g)      has instruments that could require the posting of collateral (e.g. margin calls for derivatives);"]
["7A-Y",null,null,null,null,null,null,null,"h)      has instruments that allows the entity to choose whether it settles its financial liabilities by delivering cash (or another financial asset) or by delivering its own shares; or"]
["7A-Y",null,null,null,null,null,null,null,"i)        has instruments that are subject to master netting agreements."]
["7A-Y",null,null,null,null,null,null,null,"Market risk"]
["7A-Y",null,null,null,null,"7A",null,null,"\nUnless the entity complies with paragraph 41 of IFRS 7 (see below), it shall disclose:"]
["7A-Y",null,null,"7AC9",2,null,null,"IFRS 7:40(a)","a)      a sensitivity analysis for each type of market risk to which the entity is exposed at the end of the reporting period, 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;"]
["7A-Y",null,null,"7AC10",2,null,null,"IFRS 7:40(b)","b)      the methods and assumptions used in preparing the sensitivity analysis; and"]
["7A-Y",null,null,"7AC11",2,null,null,"IFRS 7:40(c)","c)       changes from the previous period in the methods and assumptions used, and the reasons for such changes."]
["7A-Y","OR,7AC9-G,7AC10-G,7AC11-G",null,null,null,null,null,"IFRS 7:B17 to B28","Notes:\n\n1)      An entity decides how it aggregates information to display the overall picture without combining information with different characteristics about exposures to risks from significantly different economic environments. If an entity has exposure to only one type of market risk in only one economic environment, it would not show disaggregated information."]
["7A-Y","OR,7AC9-G,7AC10-G,7AC11-G",null,null,null,null,null,null,"2)      An entity is not required to determine what the profit or loss for the period would have been if the relevant risk variable had been different. Instead, an entity discloses the effect on profit or loss and equity at the end of the reporting period assuming that a reasonably possible change in the relevant risk variable had occurred at the end of the reporting period and had been applied to the risk exposures in existence at that date. In determining this effect, the entity should consider the economic environment in which it operates. A ‘reasonably possible change’ should not include remote or ‘worst case’ scenarios or ‘stress tests’."]
["7A-Y","OR,7AC9-G,7AC10-G,7AC11-G",null,null,null,null,null,null,"3)      The sensitivity analysis should show the effects of changes that are considered to be reasonably possible over the period until the end of the next reporting period."]
["7A-Y","OR,7AC9-G,7AC10-G,7AC11-G",null,null,null,null,null,null,"4)      An entity is not required to disclose the effect on profit or loss and equity for each change within a range of reasonably possible changes of the relevant risk variable. Disclosure of the effects of the changes at the limits of the reasonably possible range would be sufficient."]
["7A-Y","OR,7AC9-G,7AC10-G,7AC11-G",null,null,null,null,null,null,"5)      An entity shall provide sensitivity analyses for the whole of its business, but may provide different types of sensitivity analysis for different classes of financial instruments. For example, a sensitivity analysis would be disclosed for each currency to which an entity has significant exposure."]
["7A-Y","OR,7AC9-G,7AC10-G,7AC11-G",null,null,null,null,null,null,"6)      Interest rate risk arises on interest-bearing financial instruments recognised in the statement of the financial position (e.g.  loans and receivables and debt instruments issued) and on some financial instruments not recognised in the statement of financial position (e.g. some loan commitments)."]
["7A-Y","OR,7AC9-G,7AC10-G,7AC11-G",null,null,null,null,null,null,"7)     Currency risk arises on financial instruments that are denominated in a foreign currency, i.e. in a currency other than the functional currency in which they are measured (see IAS 21 for definition of functional currency). Currency risk does not arise from financial instruments that are non-monetary items or from financial instruments denominated in the functional currency. \n\n8)     A sensitivity analysis is disclosed for each currency to which an entity has significant exposure. \n"]
["7A-Y","OR,7AC9-G,7AC10-G,7AC11-G",null,null,null,null,null,null,"9)     Other price risk arises on financial instruments because of changes in, for example, commodity prices or equity prices. An entity might disclose the effect of a decrease in a specified stock market index, commodity price, or other risk variable. For example, if an entity gives residual value guarantees that are financial instruments, the entity discloses an increase or decrease in the value of the assets to which the guarantee applies."]
["7A-Y","OR,7AC9-G,7AC10-G,7AC11-G",null,null,null,null,null,null,"10)     No sensitivity analysis is required for financial instruments that an entity classifies as its own equity instruments, nor for non-monetary items."]
["7A-Y","OR,7AC9-G,7AC10-G,7AC11-G",null,null,null,null,null,null,"11)    Separate analysis is disclosed for\n\n           a) sensitivity of profit or loss that arises, for example, from \n                instruments measured at fair value through profit or loss: and\n\n           b) sensitivity of other comprehensive income that arises, for example,\n               from investments in equity instruments whose changes in fair value\n               are presented in other comprehensive income.\n"]
["7A-Y",null,null,"7A13",2,"7A-13",null,"IFRS 7:41","Did the entity prepare a sensitivity analysis, such as value-at-risk, in accordance with IFRS 7.41?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A13-Y",null,"7A13C1",3,"7A-13",null,"IFRS 7:41","If the entity prepares a sensitivity analysis, such as value-at-risk, that reflects interdependencies between risk variables (e.g. interest rates and exchange rates) and uses it to manage financial risks, it may use that sensitivity analysis in place of the analysis specified in paragraph 40 of IFRS 7 (see above)."]
["7A-Y","7A13-Y","7A13C1-G",null,null,null,null,"IFRS 7:B20","Note:      This applies even if such a methodology measures only the potential for loss and does not measure the potential for gain."]
["7A-Y","7A13-Y",null,null,null,"7A-13",null,null,"In the circumstances described in paragraph 41 of IFRS 7 (see above), the entity shall also disclose:"]
["7A-Y","7A13-Y",null,"7A13C2",3,null,null,"IFRS 7:41(a)","a)      an explanation of the method used in preparing such a sensitivity analysis, and of the main parameters and assumptions underlying the data provided; and"]
["7A-Y","7A13-Y","7A13C2-G",null,null,null,null,"IFRS 7:B20","Notes:\n\n1) An entity may comply with paragraph 41(a) of IFRS 7 by disclosing the type of value-at-risk model used (for example whether the model relies on Monte Carlo simulations), an explanation about how the model works and the main assumptions (for example the holding period and confidence level).\n"]
["7A-Y","7A13-Y","7A13C2-G",null,null,null,null,null,"2) An entity may also disclose the historical observation period and weightings applied to observations within that period, an explanation of how options are dealt with in the calculations, and which volatilities and correlations (or, alternatively, Monte Carlo probability distribution simulations) are used.\n"]
["7A-Y","7A13-Y",null,null,null,null,null,"IFRS 7:41(b)","b)      an explanation of the objective of the method used and of limitations that may result in the information not fully reflecting the fair value of the assets and liabilities involved."]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:42","When the sensitivity analyses disclosed in accordance with paragraphs 40 or 41 of IFRS 7 (see above) are unrepresentative of a risk inherent in a financial instrument (for example, because the year-end exposure does not reflect the exposure during the year), the entity shall disclose that fact and the reason it believes the sensitivity analyses are unrepresentative."]
["7A-Y",null,null,null,null,"7A-14",null,null,"Transfers of Financial Assets"]
["7A-G",null,null,null,null,null,null,"IFRS 7:42A","Note: The disclosure requirements in paragraphs 42B–42H (see below) relating to transfers of financial assets supplement the other disclosure requirements of this IFRS. An entity shall present the disclosures required by paragraphs 42B–42H (see below) in a single note in its financial statements."]
["7A-G",null,null,null,null,null,null,null,"An entity shall provide the required disclosures for all transferred financial assets that are not derecognised and for any continuing involvement in a transferred asset, existing at the reporting date, irrespective of when the related transfer transaction occurred."]
["7A-Y",null,null,"7A14",2,"7A-14",null,null,"Has the entity transferred all or a part of a financial asset (the transferred financial asset) by any of the following ways:"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:42A(a)","a)      transferring the contractual rights to receive the cash flows of that financial asset; or"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:42A(b)","b)     retaining the contractual rights to receive the cash flows of that financial asset, but assuming a contractual obligation to pay the cash flows to one or more recipients in an arrangement."]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A14-Y",null,null,null,"7A-14",null,null,"An entity shall disclose information that enables users of its financial statements:"]
["7A-Y","7A14-Y",null,null,null,null,null,"IFRS 7:42B(a)","a)     to understand the relationship between transferred financial assets that are not derecognised in their entirety and the associated liabilities; and"]
["7A-Y","7A14-Y",null,null,null,null,null,"IFRS 7:42B(b)","b)     to evaluate the nature of, and risks associated with, the entity's continuing involvement in derecognised financial assets."]
["7A-Y",null,null,null,null,null,null,null,"Transferred Financial Assets That Are Not Derecognised in Their Entirety"]
["7A-Y",null,null,"7A15",2,"7A-15",null,"IFRS 7:42D","Has the entity transferred financial assets in such a way that part or all of the transferred financial assets do not qualify for derecognition?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A15-Y",null,"7A15C1",3,"7A-15",null,null,"The entity shall disclose at each reporting date for each class of transferred financial assets that are not derecognised in their entirety:"]
["7A-Y","7A15-Y",null,null,null,null,null,"IFRS 7:42D(a)","a.     the nature of the transferred assets;"]
["7A-Y","7A15-Y",null,null,null,null,null,"IFRS 7:42D(b)","b.     the nature of the risks and rewards of ownership to which the entity is exposed;"]
["7A-Y","7A15-Y",null,null,null,null,null,"IFRS 7:42D(c)","c.     a description of the nature of the relationship between the transferred assets and the associated liabilities, including restrictions arising from the transfer on the reporting entity's use of the transferred assets;"]
["7A-Y","7A15-Y",null,null,null,null,null,"IFRS 7:42D(d)","d.     when the counterparty (counterparties) to the associated liabilities has (have) recourse only to the transferred assets, a schedule that sets out the fair value of the transferred assets, the fair value of the associated liabilities and the net position (the difference between the fair value of the transferred assets and the associated liabilities);"]
["7A-Y","7A15-Y",null,null,null,null,null,"IFRS 7:42D(e)","e.     when the entity continues to recognise all of the transferred assets, the carrying amounts of the transferred assets and the associated liabilities; and"]
["7A-Y","7A15-Y",null,null,null,null,null,"IFRS 7:42D(f)","f.     when the entity continues to recognise the assets to the extent of its continuing involvement (see paragraphs 20(c)(ii) and 30 of IAS 39), the total carrying amount of the original assets before the transfer, the carrying amount of the assets that the entity continues to recognise, and the carrying amount of the associated liabilities."]
["7A-Y","7A15-Y","7A15C1-G",null,null,null,null,"IFRS 7:B32","Note: Paragraph 42D of IFRS 7 (see above) requires disclosures when part or all of the transferred financial assets do not qualify for derecognition in their entirety. Those disclosures are required at each reporting date at which the entity continues to recognise the transferred financial assets, regardless of when the transfers occurred.\n"]
["7A-Y",null,null,null,null,null,null,null,"Transferred Financial Assets That Are Derecognised in Their Entirety"]
["7A-Y",null,null,"7A16",2,"7A-16",null,"IFRS 7:42E","Has the entity derecognised transferred financial assets in their entirety (see paragraph 20(a) and (c)(i) of IAS 39) but has continuing involvement in them?"]
[null,null,null,null,null,null,null,null,"If yes:"]
["7A-Y","7A16-Y",null,null,null,"7A-16",null,"IFRS 7:42E","The entity shall disclose, as a minimum, for each type of continuing involvement at each reporting date:"]
["7A-Y","7A16-Y",null,null,null,null,null,"IFRS 7:42E(a)","a.      the carrying amount of the assets and liabilities that are recognised in the entity's statement of financial position and represent the entity's continuing involvement in the derecognised financial assets, and the line items in which the carrying amount of those assets and liabilities are recognised;"]
["7A-Y","7A16-Y",null,null,null,null,null,"IFRS 7:42E(b)","b.      the fair value of the assets and liabilities that represent the entity's continuing involvement in the derecognised financial assets;"]
["7A-Y","7A16-Y",null,null,null,null,null,"IFRS 7:42E(c)","c.      the amount that best represents the entity's maximum exposure to loss from its continuing involvement in the derecognised financial assets, and information showing how the maximum exposure to loss is determined;"]
["7A-Y","7A16-Y",null,null,null,null,null,"IFRS 7:42E(d)","d.     the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets (e.g. the strike price in an option agreement) or other amounts payable to the transferee in respect of the transferred assets. If the cash outflow is variable then the amount disclosed should be based on the conditions that exist at each reporting date;"]
["7A-Y","7A16-Y",null,"7A16C1",3,null,null,"IFRS 7:42E(e)","e.      a maturity analysis of the undiscounted cash outflows that would or may be required to repurchase the derecognised financial assets or other amounts payable to the transferee in respect of the transferred assets, showing the remaining contractual maturities of the entity's continuing involvement; and"]
["7A-Y","7A16-Y","7A16C1-G",null,null,null,null,"IFRS 7:B34","Note: Paragraph 42E(e) requires an entity to disclose a maturity analysis of the undiscounted cash outflows to repurchase derecognised financial assets or other amounts payable to the transferee in respect of the derecognised financial assets, showing the remaining contractual maturities of the entity's continuing involvement. This analysis distinguishes cash flows that are required to be paid (e.g. forward contracts), cash flows that the entity may be required to pay (e.g. written put options) and cash flows that the entity might choose to pay (e.g. purchased call options)."]
["7A-Y","7A16-Y","7A16C1-G",null,null,null,null,"IFRS 7:B35","Note: The entity shall use its judgement to determine an appropriate number of time bands in preparing the maturity analysis required by paragraph 42E(e). For example, an entity might determine that the following maturity time bands are appropriate:"]
["7A-Y","7A16-Y","7A16C1-G",null,null,null,null,null,"a.    not later than one month;"]
["7A-Y","7A16-Y","7A16C1-G",null,null,null,null,null,"b.    later than one month and not later than three months;"]
["7A-Y","7A16-Y","7A16C1-G",null,null,null,null,null,"c.    later than three months and not later than six months;"]
["7A-Y","7A16-Y","7A16C1-G",null,null,null,null,null,"d.    later than six months and not later than one year;"]
["7A-Y","7A16-Y","7A16C1-G",null,null,null,null,null,"e.    later than one year and not later than three years;"]
["7A-Y","7A16-Y","7A16C1-G",null,null,null,null,null,"f.     later than three years and not later than five years; and"]
["7A-Y","7A16-Y","7A16C1-G",null,null,null,null,null,"g.    more than five years."]
["7A-Y","7A16-Y","7A16C1-G",null,null,null,null,"IFRS 7:B36","Note: If there is a range of possible maturities, the cash flows are included on the basis of the earliest date on which the entity can be required or is permitted to pay."]
["7A-Y","7A16-Y",null,"7A16C2",3,null,null,"IFRS 7:42E(f)","f.     qualitative information that explains and supports the quantitative disclosures required in (a)–(e)."]
["7A-Y","7A16-Y","7A16C2-G",null,null,null,null,"IFRS 7:B37","Note: The qualitative information required by paragraph 42E(f) includes a description of the derecognised financial assets and the nature and purpose of the continuing involvement retained after transferring those assets. It also includes a description of the risks to which an entity is exposed, including:"]
["7A-Y","7A16-Y","7A16C2-G",null,null,null,null,null,"a.     a description of how the entity manages the risk inherent in its continuing involvement in the derecognised financial assets;"]
["7A-Y","7A16-Y","7A16C2-G",null,null,null,null,null,"b.     whether the entity is required to bear losses before other parties, and the ranking and amounts of losses borne by parties whose interests rank lower\nthan the entity's interest in the asset (i.e. its continuing involvement in the asset); and"]
["7A-Y","7A16-Y","7A16C2-G",null,null,null,null,null,"c.    a description of any triggers associated with obligations to provide financial support or to repurchase a transferred financial asset."]
["7A-Y","7A16-Y",null,"7A16C3",3,"7A-16",null,"IFRS 7:42F","The entity may aggregate the information required by paragraph 42E (see above) in respect of a particular asset if the entity has more than one type of continuing involvement in that derecognised financial asset, and report it under one type of continuing involvement."]
["7A-Y","7A16-Y","7A16C3-G",null,null,null,null,"IFRS 7:B33","Note: Paragraphs 42E–42H of IFRS 7 require qualitative and quantitative disclosures for each type of continuing involvement in derecognised financial assets. The entity shall aggregate its continuing involvement into types that are representative of the entity's exposure to risks. For example, an entity may aggregate its continuing involvement by type of financial instrument (e.g. guarantees or call options) or by type of transfer (e.g. factoring of receivables, securitisations and securities lending)."]
["7A-Y","7A16-Y",null,null,null,"7A-16",null,null,"The entity shall disclose for each type of continuing involvement:"]
["7A-Y","7A16-Y",null,"7A16C4",3,null,null,"IFRS 7:42G(a)","a.      the gain or loss recognised at the date of transfer of the assets;"]
["7A-Y","7A16-Y","7A16C4-G",null,null,null,null,"IFRS 7:B38","Note: Paragraph 42G(a) requires an entity to disclose the gain or loss on derecognition relating to financial assets in which the entity has continuing involvement. The entity shall disclose if a gain or loss on derecognition arose because the fair values of the components of the previously recognised asset (i.e. the interest in the asset derecognised and the interest retained by the entity) were different from the fair value of the previously recognised asset as a whole. In that situation, the entity shall also disclose whether the fair value measurements included significant inputs that were not based on observable market data, as described in paragraph 27A. "]
["7A-Y","7A16-Y",null,null,null,null,null,"IFRS 7:42G(b)","b.     income and expenses recognised, both in the reporting period and cumulatively, from the entity's continuing involvement in the derecognised financial assets (e.g. fair value changes in derivative instruments); and"]
["7A-Y","7A16-Y",null,null,null,null,null,"IFRS 7:42G(c)","c.      if the total amount of proceeds from transfer activity (that qualifies for derecognition) in a reporting period is not evenly distributed throughout the reporting period (e.g. if a substantial proportion of the total amount of transfer activity takes place in the closing days of a reporting period):"]
["7A-Y","7A16-Y",null,null,null,null,null,"IFRS 7:42G(c)(i)","       i.       when the greatest transfer activity took place within that reporting period (e.g. the last five days before the end of the reporting period);"]
["7A-Y","7A16-Y",null,null,null,null,null,"IFRS 7:42G(c)(ii)","       ii.       the amount (e.g. related gains or losses) recognised from transfer activity in that part of the reporting period; and"]
["7A-Y","7A16-Y",null,null,null,null,null,"IFRS 7:42G(c)(iii)","       iii.      the total amount of proceeds from transfer activity in that part of the reporting period."]
["7A-Y","7A16-Y",null,null,null,"7A-16",null,"IFRS 7:42G","The entity shall provide the information required by paragraph 42G of IFRS 7 (see above) for each period for which a statement of comprehensive income is presented."]
["7A-Y","7A16-Y",null,null,null,null,null,null,"Supplementary Information"]
["7A-Y","7A16-Y",null,"7A16C5",3,"7A-16",null,"IFRS 7:42H","The entity shall disclose any additional information that it considers necessary to meet the disclosure objectives in paragraph 42B. "]
["7A-Y","7A16-Y","7A16C5-G",null,null,null,null,"IFRS 7:B39","Note: The disclosures required in paragraphs 42D–42G may not be sufficient to meet the disclosure objectives in paragraph 42B. If this is the case, the entity shall disclose whatever additional information is necessary to meet the disclosure objectives. The entity shall decide, in the light of its circumstances, how much additional information it needs to provide to satisfy the information needs of users and how much emphasis it places on different aspects of the additional information. It is necessary to strike a balance between burdening financial statements with excessive detail that may not assist users of financial statements and obscuring information as a result of too much aggregation."]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS7P (with IFRS 9)","index":18,"n_rows":509,"n_cols":12,"rows_kept":509,"cut":false,"hidden":false,"merged":[[1,6,1,7],[129,9,130,9]]}
["p/c","p/c","p/c","parent","Level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"IFRS 7 (amended)",null,"Financial Instruments: Disclosures (entity has adopted IFRS 9)",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses IFRS 7, which prescribes the disclosure requirements for financial instruments, both recognised and unrecognised. ",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"Appendix B to IFRS 7 contains application guidance that is an integral part of the Standard. References to the relevant paragraphs of Appendix B are noted below.",null,null,"Show"]
[null,null,null,null,null,null,null,null,"This section of the checklist should be completed by all entity that have adopted IFRS 9 on its effective date. The presentation and disclosure requirements in IFRS 7 for entities that have not yet adopted IFRS 9 are set out in the preceding tab \"IFRS7P (not adopted IFRS 9)\" of this checklist.",null,null,"Hide"]
[null,null,null,null,null,null,null,"IFRS 9.BC6.104","Even though IFRS 9 supersedes IAS 39, IFRS 9 permits an accounting policy choice to apply all the hedge accounting requirements of IAS 39 instead of the hedge accounting requirements of IFRS 9, or the requirements on portfolio fair value hedges of interest rate risk in IAS 39 and the remaining hedge accounting requirements in IFRS 9. Irrespective of whether an entity applies the hedge accounting requirements in IFRS 9, or in part or in full in IAS 39, the requirements for disclosures on hedge accounting in IFRS 7 that were consequentially amended when IFRS 9 was issued, still apply.",null,null,"Yes"]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"No"]
["-G",null,null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\n",null,null,"Guidance"]
["-G",null,null,null,null,null,null,"IFRS 7:44CC","IFRS 16 Leases, issued in January 2016, amended paragraphs 29 and B11D. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2019."]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective or available for adoption\n\n"]
["-G"]
["-G",null,null,null,null,null,null,"IFRS 7:44DD"," IFRS 17, issued in May 2017, amended paragraphs 3, 8 and 29 and deleted paragraph 30. An entity shall apply those amendments when it applies IFRS 17."]
["-G"]
[null,null,null,null,null,"TQGroup","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Classes of financial instruments and level of disclosure"]
[null,null,null,"7A",1,"7A","7A",null,"Does the entity have any financial instruments?"]
["7A-G",null,null,null,null,null,null,"IFRS 7:3","This IFRS shall be applied by all entities to all types of financial instruments, except: "]
["7A-G",null,null,null,null,null,null,null,"a) those interests in subsidiaries, associates or joint ventures that are accounted for in accordance with IFRS 10 Consolidated Financial Statements, IAS 27 Separate Financial Statements or IAS 28 Investments in Associates and Joint Ventures. However, in some cases, IFRS 10, IAS 27 or IAS 28 require or permit an entity to account for an interest in a subsidiary, associate or joint venture using IFRS 9; in those cases, entities shall apply the requirements of this IFRS. Entities shall also apply this IFRS to all derivatives linked to interests in subsidiaries, associates or joint ventures unless the derivative meets the definition of an equity instrument in IAS 32."]
["7A-G",null,null,null,null,null,null,null,"b) employers’ rights and obligations arising from employee benefit plans, to which IAS 19 Employee Benefits applies."]
["7A-G",null,null,null,null,null,null,null,"c) [deleted] "]
["7A-G",null,null,null,null,null,null,null,"d) insurance contracts as defined in IFRS 4 Insurance Contracts. However, this IFRS applies to derivatives that are embedded in insurance contracts if IFRS 9 requires the entity to account for them separately. Moreover, an issuer shall apply this IFRS to financial guarantee contracts if the issuer applies IFRS 9 in recognising and measuring the contracts, but shall apply IFRS 4 if the issuer elects, in accordance with paragraph 4(d) of IFRS 4, to apply IFRS 4 in recognising and measuring them."]
["7A-G",null,null,null,null,null,null,null,"d)  contracts within the scope of IFRS 17 Insurance Contracts. However, this IFRS applies to:\n\ni.derivatives that are embedded in contracts within the scope of IFRS 17, if IFRS 9 requires the entity to account for them separately; and\n\nii.investment components that are separated from contracts within the scope of IFRS 17, if IFRS 17 requires such separation.\n\nMoreover, an issuer shall apply this IFRS to financial guarantee contracts if the issuer applies IFRS 9 in recognising and measuring the contracts, but shall apply IFRS 17 if the issuer elects, in accordance with paragraph 7(e) of IFRS 17, to apply IFRS 17 in recognising and measuring them."]
["7A-G",null,null,null,null,null,null,"IFRS 7:44DD","IFRS 17, issued in May 2017, amended paragraphs 3, 8 and 29 and deleted paragraph 30. An entity shall apply those amendments when it applies IFRS 17."]
["7A-G",null,null,null,null,null,null,null,"e) financial instruments, contracts and obligations under share-based payment transactions to which IFRS 2 Share-based Payment applies, except that this IFRS applies to contracts within the scope of IFRS 9."]
["7A-G",null,null,null,null,null,null,null,"f) instruments that are required to be classified as equity instruments in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D of IAS 32"]
["7A-G",null,null,null,null,null,null,"IFRS 7:4","This IFRS applies to recognised and unrecognised financial instruments. Recognised financial instruments include financial assets and financial liabilities that are within the scope of IFRS 9. Unrecognised financial instruments include some financial instruments that, although outside the scope of IFRS 9, are within the scope of this IFRS."]
["7A-G",null,null,null,null,null,null,"IFRS 7:5","This IFRS applies to contracts to buy or sell a non-financial item that are within the scope of IFRS 9"]
["7A-G",null,null,null,null,null,null,"IFRS 7:5A","The credit risk disclosure requirements in paragraph 35A–35N apply to those rights that IFRS 15 Revenue from Contracts with Customers specifies are accounted for in accordance with IFRS 9 for the purposes of recognising impairment gains or losses. Any reference to financial assets or financial instruments in these paragraphs shall include those rights unless otherwise specified."]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:6","When IFRS 7 requires disclosures by class of financial instrument, the entity shall group financial instruments into classes that are appropriate to the nature of the information disclosed and that take into account the characteristics of those financial instruments."]
["7A-Y",null,null,"7AC1",2,"7A",null,"IFRS 7:6","When IFRS 7 requires disclosure by class of financial instrument, the entity shall provide sufficient information to permit reconciliation to the line items presented in the statement of financial position."]
["7A-Y","7AC1-G",null,null,null,null,null,"IFRS 7:B1 to B3","Notes:\n\n1)      The classes of financial instruments described in paragraph 6 of IFRS 7 are determined by the entity and are distinct from the categories of financial instruments specified in IFRS 9.\n\n2)      In determining the classes of financial instruments, the entity is required, at a minimum, to distinguish between instruments measured at amortised cost and those measured at fair value, and to treat as a separate class those financial instruments that fall outside the scope of IFRS 7.\n\n3)      It is necessary to strike a balance between overburdening financial statements with excessive detail that may not assist users of financial statements and obscuring important information as a result of too much aggregation."]
["7A-Y","7AC1-G",null,null,null,null,null,null,"Note: See note above regarding adoption of IFRS 9"]
["7A-Y",null,null,null,null,null,null,null,"Significance of financial instruments for financial position and performance"]
["7A-Y",null,null,null,null,"7A"," ","IFRS 7:7","An entity shall disclose information that enables users of its financial statements to evaluate the significance of financial instruments for its financial position and performance."]
["7A-Y",null,null,null,null,null,null,null,"Statement of financial position"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:8","Categories of financial assets and financial liabilities"]
["7A-Y",null,null,"7AC2",2,"7A",null,null,"The carrying amounts of each of the following categories, as specified in IFRS 9 Financial Instruments, shall be disclosed either in the statement of financial position or in the notes:"]
["7A-Y",null,null,null,null,null,null,null,"a)     financial assets measured at fair value through profit or loss, showing separately: "]
["7A-Y",null,null,null,null,null,null,null,"i)        those designated as such upon initial recognition or subsequently in accordance with paragraph 6.7.1 of IFRS 9 and"]
["7A-Y",null,null,null,null,null,null,null,"ii)       those mandatorily measured at fair value in accordance with IFRS 9;"]
["7A-Y",null,null,null,null,null,null,null,"a)     financial assets measured at fair value through profit or loss, showing separately: "]
["7A-Y",null,null,"7AC16",2,null,null,null,"i)        those designated as such upon initial recognition or subsequently in accordance with paragraph 6.7.1 of IFRS 9;"]
["7A-Y",null,null,"7AC16",2,null,null,null,"ii)        those measured as such in accordance with the election in paragraph 3.3.5 of IFRS 9;"]
["7A-Y",null,null,"7AC16",2,null,null,null,"iii)         those measured as such in accordance with the election in paragraph 33A of IAS 32 and"]
["7A-Y",null,null,"7AC16",2,null,null,null,"iv)        those mandatorily measured at fair value through profit or loss in accordance with IFRS 9;"]
["7A-Y","7AC16-G",null,null,null,null,null,"IFRS 7:44DD"," IFRS 17, issued in May 2017, amended paragraphs 3, 8 and 29 and deleted paragraph 30. An entity shall apply those amendments when it applies IFRS 17."]
["7A-Y",null,null,null,null,null,null,null,"b)      [deleted]"]
["7A-Y",null,null,null,null,null,null,null,"c)       [deleted]"]
["7A-Y",null,null,null,null,null,null,null,"d)       [deleted]"]
["7A-Y",null,null,null,null,null,null,null,"e)       financial liabilities at fair value through profit or loss, showing separately (i) those designated as such upon initial recognition or subsequently in accordance with paragraph 6.7.1 of IFRS 9 and (ii) those that meet the definition of held for trading in IFRS 9."]
["7A-Y",null,null,null,null,null,null,null,"f) financial assets measured at amortised cost. "]
["7A-Y",null,null,null,null,null,null,null,"g) financial liabilities measured at amortised cost."]
["7A-Y",null,null,null,null,null,null,null,"h) financial assets measured at fair value through other comprehensive income, showing separately (i) financial assets that are measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A of IFRS 9; and (ii) investments in equity instruments designated as such upon initial recognition in accordance with paragraph 5.7.5 of IFRS 9."]
["7A-Y","7AC2-G",null,null,null,null,null,null,"See note above regarding the adoption of IFRS 9"]
["7A-Y",null,null,null,null,null,null,null,"Financial assets or financial liabilities at fair value through profit or loss"]
["7A-Y",null,null,"7A1",2,"7A-1",null,"IFRS 7:9","Has the entity designated as measured at fair value through profit or loss a financial asset (or group of financial assets) that would otherwise be measured at fair value through other comprehensive income or amortised cost?"]
["7A-Y","7A1-G",null,null,null,null,null,null,"See note above regarding the adoption of IFRS 9"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A1-Y",null,null,null,"7A-1",null,null,"It shall disclose:"]
["7A-Y","7A1-Y",null,"7A1C1",3,null,null,"IFRS 7:9(a)","a)      the maximum exposure to credit risk (see paragraph 36(a)) of the financial asset (or group of financial assets) at the end of the reporting period. "]
["7A-Y","7A1-Y",null,"7A1C1",3,null,null,"IFRS 7:9(b)","b)      the amount by which any related credit derivatives or similar instruments mitigate that maximum exposure to credit risk (see paragraph 36(b)). \n"]
["7A-Y","7A1-Y",null,"7A1C1",3,null,null,"IFRS 7:9(c)","c)       the amount of change, during the period and cumulatively, in the fair value of the financial asset (or group of financial assets) that is attributable to changes in the credit risk of the financial asset determined either:"]
["7A-Y","7A1-Y",null,null,null,null,null,null,"i)        as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk; or "]
["7A-Y","7A1-Y",null,null,null,null,null,null,"ii)       using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset."]
["7A-Y","7A1-Y","7A1C1-G",null,null,null,null,null,"Changes in market conditions that give rise to market risk include changes in an observed (benchmark) interest rate, commodity price, foreign exchange rate or an index of prices or rates."]
["7A-Y","7A1-Y",null,"7A1C2",3,null,null,"IFRS 7:9(d)","d)     the amount of the change in the fair value of any related credit derivatives or similar instruments that has occurred during the period and cumulatively since the financial asset was designated."]
["7A-Y","7A1-Y","7A1C2-G",null,null,null,null,"IFRS 7:B9","Paragraphs 35K(a) and 36(a) require disclosure of the amount that best represents the entity’s maximum exposure to credit risk. For a financial asset, this is typically the gross carrying amount, net of: \n"]
["7A-Y","7A1-Y","7A1C2-G",null,null,null,null,null,"a) any amounts offset in accordance with IAS 32; and\nb) any loss allowance recognised in accordance with IFRS 9."]
["7A-Y",null,null,"7A2",2,"7A-2",null,"IFRS 7:10","Has the entity designated a financial liability as at fair value through profit or loss in accordance with paragraph 4.2.2. of IFRS 9 and required to present the effects of changes in that liability's credit risk in other comprehensive income (see paragraph 5.7.7 of IFRS 9)?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A2-G",null,null,null,null,null,null,"See note above regarding the adoption of IFRS 9"]
["7A-Y","7A2-Y",null,null,null,"7A-2",null,null,"It shall disclose:"]
["7A-Y","7A2-Y",null,null,null,null,null,"IFRS 7:10(a)","a)      the amount of change, cumulatively, in the fair value of the financial liability that is attributable to changes in the credit risk of that liability determined in accordance with paragraphs B5.7.13-B.5.7.20 of IFRS 9."]
["7A-Y","7A2-Y",null,null,null,null,null,"IFRS 7:10(b)","b)     the difference between the financial liability's carrying amount and the amount the entity would be contractually required to pay at maturity to the holder of the obligation "]
["7A-Y","7A2-Y",null,null,null,null,null,"IFRS 7:10(c)","c)     any transfers of the cumulative gain or loss within equity during the period including the reason for such transfers. "]
["7A-Y","7A2-Y",null,null,null,null,null,"IFRS 7:10(d)","d)     if a liability is derecognised during the period, the amount (if any) presented in other comprehensive income that was realised at derecognition."]
["7A-Y",null,null,"7A3",2,"7A-3",null,null,"Has the entity designated a financial liability as at fair value through profit or loss in accordance with paragraph 4.2.2. of IFRS 9 and required to present the effects of changes in the fair value of that liability (including the effects of changes in the credit risk of the liability) in profit or loss (see paragraph 5.7.7 and 5.7.8 of IFRS 9)?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A3-Y",null,"7A3C1",3,"7A-3",null,null,"It shall disclose:"]
["7A-Y","7A3-Y",null,null,null,null,null,"IFRS 7:10A(a)","a)      the amount of change, during the period and cumulatively, in the fair value of the financial liability that is attributable to changes in the credit risk of that liability determined in accordance with paragraphs B5.7.13-B5.7.20 of IFRS 9."]
["7A-Y","7A3-Y",null,null,null,null,null,"IFRS 7:10A\n(b)","b)      the difference between the financial liability’s carrying amount and the amount the entity would be contractually required to pay at maturity to the holder of the obligation."]
["7A-Y","7A3-Y","7A3C1-G",null,null,null,null,null,"Notes:"]
["7A-Y","7A3-Y","7A3C1-G",null,null,null,null,"IFRS 9:B5.7.17","1)     Changes in market conditions that give rise to market risk include changes in a benchmark interest rate, the price of another entity’s financial instrument, a commodity price, a foreign exchange rate or an index of prices or rates."]
["7A-Y","7A3-Y","7A3C1-G",null,null,null,null,"IFRS 9:B5.7.18","2)     If the only significant relevant changes in market conditions for a liability are changes in an observed (benchmark) interest rate, the amount in paragraph B5.7.16(a) can be estimated as follows:"]
["7A-Y","7A3-Y","7A3C1-G",null,null,null,null,null,"(a)    First, the entity computes the liability’s internal rate of return at the start of the period using the fair value of the liability and the liability’s contractual cash flows at the start of the period. It deducts from this rate of return the observed (benchmark) interest rate at the start of the period, to arrive at an instrument-specific component of the internal rate of return."]
["7A-Y","7A3-Y","7A3C1-G",null,null,null,null,null,"(b)    Next, the entity calculates the present value of the cash flows associated with the liability using the liability’s contractual cash flows at the end of the period and a discount rate equal to the sum of (i) the observed (benchmark) interest rate at the end of the period and (ii) the instrument-specific component of the internal rate of return as determined in (a)"]
["7A-Y","7A3-Y","7A3C1-G",null,null,null,null,null,"(c)    The difference between the fair value of the liability at the end of the period and the amount determined in (b) is the change in fair value that is not attributable to changes in the observed (benchmark) interest rate. This is the amount to be presented in other comprehensive income in accordance with paragraph 5.7.7(a)."]
["7A-Y","OR,7A1-Y,7A2-Y,7A3-Y",null,null,null,"7A-1,7A-2,7A-3",null,null,"The entity shall disclose:"]
["7A-Y","OR,7A1-Y,7A2-Y,7A3-Y",null,null,null,null,null,"IFRS 7:11(a)","a)      a detailed description of the methods used to determine the amount of change that is attributable to changes in credit risk in compliance with the requirements in paragraphs 9(c), 10(a) and 10A(a) and paragraph 5.7.7(a) of IFRS 9 including an explanation of why the method is appropriate;"]
["7A-Y","OR,7A1-Y,7A2-Y,7A3-Y",null,null,null,null,null,"IFRS 7:11(b)","b)      if the entity believes that the disclosure it has given, either in the statement of financial position or in the notes, to comply with the requirements in paragraphs 9(c), 10(a) or 10A(a) or paragraph 5.7.7(a) of IFRS 9 does not faithfully represent the change in the fair value of the financial asset or financial liability attributable to changes in its credit risk, the reasons for reaching this conclusion and the factors it believes are relevant; and"]
["7A-Y","OR,7A1-Y,7A2-Y,7A3-Y",null,null,null,null,null,"IFRS 7:11(c)","c)      a detailed description of the methodology or methodologies used to determine whether presenting the effects of changes in a liability's credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss (see paragraphs 5.7.7 and 5.7.8 of IFRS 9). If an entity is required to present the effects of changes in a liability's credit risk in profit or loss (see paragraph 5.7.8 of IFRS 9), the disclosure must include a detailed description of the economic relationship described in paragraph B5.7.6 of IFRS 9."]
["7A-Y",null,null,null,null,null,null,null,"Financial assets measured at fair value through other comprehensive income"]
["7A-Y",null,null,"7A4",2,"7A-4",null,"IFRS 7:11A","Has the entity designated investments in equity instruments to be measured at fair value through other comprehensive income, as permitted by  paragraph 5.7.5. of IFRS 9? "]
["7A-Y","7A4-G",null,null,null,null,null,null,"See note above regarding the adoption of IFRS 9"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A4-Y",null,null,null,"7A-4",null,null,"It shall disclose:"]
["7A-Y","7A4-Y",null,null,null,null,null,"IFRS 7:11A(a)","a)      which investments in equity instruments have been designated to be measured at fair value through other comprehensive income"]
["7A-Y","7A4-Y",null,null,null,null,null,"IFRS 7:11A(b)","b)      the reasons for using this presentation alternative;"]
["7A-Y","7A4-Y",null,null,null,null,null,"IFRS 7:11A(c)","c)      the fair value of each such investment at the end of the reporting period;"]
["7A-Y","7A4-Y",null,null,null,null,null,"IFRS 7:11A(d)","d)      dividends recognised during the period, showing separately"]
["7A-Y","7A4-Y",null,null,null,null,null,null,"i)        those related to investments derecognised during the reporting period; and"]
["7A-Y","7A4-Y",null,null,null,null,null,null,"ii)       those related to investments held at the end of the reporting period; and"]
["7A-Y","7A4-Y",null,null,null,null,null,"IFRS 7:11A(e)","e)      any transfers of the cumulative gain or loss within equity during the period including the reason for such transfers."]
["7A-Y",null,null,"7A5",2,"7A-5",null,"IFRS 7:11B","Has the entity derecognized investments in equity instruments measured at fair value through other comprehensive income during the reporting period? "]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A5-Y",null,null,null,"7A-5",null,null,"It shall disclose:"]
["7A-Y","7A5-Y",null,null,null,null,null,null,"a)       the reasons for disposing of the investments;"]
["7A-Y","7A5-Y",null,null,null,null,null,null,"b)       the fair value of the investments at the date of derecognition; and"]
["7A-Y","7A5-Y",null,null,null,null,null,null,"c)       the cumulative gain or loss on disposal."]
["7A-Y",null,null,null,null,null,null,null,"Reclassification"]
["7A-Y",null,null,"7A6",2,"7A-6",null,"IFRS 7:12B","Did the entity reclassify any financial assets in accordance with paragraph 4.4.1 of IFRS 9, in the current or previous reporting periods?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A6-Y",null,null,null,"7A-6",null,null,"For each such event, it shall disclose:"]
["7A-Y","7A6-Y",null,null,null,null,null,"IFRS 7:12B(a)","a)       the date of reclassification;"]
["7A-Y","7A6-Y",null,null,null,null,null,"IFRS 7:12B(b)","b)       a detailed explanation of the change in business model and a qualitative description of its effect on the entity’s financial statements; and"]
["7A-Y","7A6-Y",null,null,null,null,null,"IFRS 7:12B(c)","c)       the amount reclassified into and out of each category."]
["7A-Y","7A6-Y",null,null,null,"7A-6",null,"IFRS 7:12C","For each reporting period following reclassification until derecognition, an entity shall disclose for assets reclassified out of the fair value through profit or loss category so that they are measured at amortised cost or fair value through other comprehensive income in accordance with paragraph 4.4.1 of IFRS 9:"]
["7A-Y","7A6-Y",null,null,null,null,null,null,"a)       the effective interest rate determined on the date of reclassification; and"]
["7A-Y","7A6-Y",null,null,null,null,null,null,"b)       the interest income or expense recognised"]
["7A-Y",null,null,"7A7",2,"7A-7",null,"IFRS 7:12D","Has the entity reclassified financial assets out of the fair value through other comprehensive income category so that they are measured at amortised cost or out of the fair value through profit or loss category so that they are measured at amortised cost or fair value through other comprehensive income?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A7-Y",null,null,null,"7A-7",null,null,"It shall disclose:"]
["7A-Y","7A7-Y",null,null,null,null,null,null,"a)       the fair value of the financial assets at the end of the reporting period; and"]
["7A-Y","7A7-Y",null,null,null,null,null,null,"b)       the fair value gain or loss that would have been recognised in profit or loss during the reporting period if the financial assets had not been reclassified"]
["7A-Y",null,null,null,null,null,null,null,"Offsetting financial assets and financial liabilities"]
["7A-Y",null,null,"7A8",2,"7A-8",null,"IFRS 7:13A","Does the entity have any recognised financial instruments which are set off in accordance with paragraph 42 of IAS 32 (see IAS 32P)?"]
[null,null,null,null,null,null,null,null,"If yes : activate common"]
["7A-Y",null,null,"7A9",2,"7A-9",null,"IFRS 7:13B\n","Irrespective of whether the instruments are offset in the statement of financial position, does the entity have any recognised financial instruments that are subject to an enforceable"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:B41","master netting arrangement or similar agreement (e.g. derivative clearing agreements, global master  repurchase agreements, global master securities lending agreements and any related rights to financial collateral)?"]
[null,null,null,null,null,null,null,null,"If yes : activate common"]
["7A-Y","OR,7A8-Y,7A9-Y",null,null,null,"7A-8,7A-9",null,"IFRS 7:13B\nIFRS 7:13C","The entity shall disclose information to enable users of its financial statements to evaluate the effect or potential effect of netting arrangements on the entity's financial position, including (in a tabular format, separating financial assets and financial liabilities unless another format is more appropriate) the following information at the end of the reporting period:"]
["7A-Y","OR,7A8-Y,7A9-Y",null,null,null,null,null,"IFRS 7:13C(a)","a)      the gross amounts of those recognised financial assets and recognised financial liabilities;"]
["7A-Y","OR,7A8-Y,7A9-Y",null,null,null,null,null,"IFRS 7:13C(b)","b)      the amounts that are set off in accordance with the criteria in paragraph 42 of IAS 32 (see IAS 32P);"]
["7A-Y","OR,7A8-Y,7A9-Y",null,null,null,null,null,"IFRS 7:13C(c)","c)      the net amounts presented in the statement of financial position ((a) less (b));"]
["7A-Y","OR,7A8-Y,7A9-Y",null,null,null,null,null,"IFRS 7:13C(d)","d)      the amounts subject to an enforceable master netting arrangement or similar agreement that are not otherwise included in (b), including:"]
["7A-Y","OR,7A8-Y,7A9-Y",null,null,null,null,null,null,"i)      amounts related to recognised financial instruments that do not meet some or all of the offsetting criteria in paragraph 42 of IAS 32 (see IAS 32P); and"]
["7A-Y","OR,7A8-Y,7A9-Y",null,null,null,null,null,null,"ii)     amounts related to financial collateral (including cash collateral); and"]
["7A-Y","OR,7A8-Y,7A9-Y",null,null,null,null,null,"IFRS 7:13C(e)","e) the net amount after deducting the amounts in (d) from the amounts in (c) above."]
["7A-Y","OR,7A8-Y,7A9-Y",null,"7A87A9C1",3,"7A-8,7A-9",null,"IFRS 7:13D","The amounts disclosed in (d) for an instrument should be limited to the amount in (c) for that instrument."]
["7A-Y","OR,7A8-Y,7A9-Y","7A87A9C1-G",null,null,null,null,"IFRS 7:B51\nIFRS 7:B52","Note: The quantitative disclosures required by paragraph 13C(a)–(e) may be grouped by type of financial instrument or transaction (for example, derivatives, repurchase and reverse repurchase agreements or securities borrowing and securities lending agreements). Alternatively, an entity may group the quantitative disclosures required by paragraph 13C(a)–(c) by type of financial instrument, and the quantitative disclosures required by paragraph 13C(c)–(e) by counterparty. If an entity provides the required information by counterparty, the entity is not required to identify the counterparties by name. However, designation of counterparties (Counterparty A, Counterparty B, Counterparty C, etc) shall remain consistent from year to year for the years presented to maintain comparability. Qualitative disclosures shall be considered so that further information can be given about the types of counterparties. When disclosure of the amounts in paragraph 13C(c)–(e) is provided by counterparty, amounts that are individually significant in terms of total counterparty amounts shall be separately disclosed and the remaining individually insignificant counterparty amounts shall be aggregated into one line item."]
["7A-Y","OR,7A8-Y,7A9-Y",null,"7A87A9C2",3,"7A-8,7A-9",null,"IFRS 7:13E","The entity shall include a description of the rights of set off associated with the entity's recognised financial assets and recognised financial liabilities subject to enforceable master netting arrangements and similar agreements that are disclosed in accordance with (d), including the nature of those rights."]
["7A-Y","OR,7A8-Y,7A9-Y",null,"7A87A9C2",3,"7A-8,7A-9",null,"IFRS 7:13F","If the information required by paragraphs 13B–13E of IFRS 7 (as amended by IFRS 9) is disclosed in more than one note to the financial statements, has the entity cross-referred between those notes?"]
["7A-Y","OR,7A8-Y,7A9-Y","7A87A9C2-G",null,null,null,null,null,"Note: Disclosures - Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7), issued in December 2011, added paragraphs 13A-13F and B40-B53 to IFRS 7. An entity shall apply these amendments when it applies Disclosures - Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7)."]
["7A-Y",null,null,null,null,null,null,null,"Collateral"]
["7A-Y",null,null,"7A10",2,"7A-10",null,null,"Does the entity hold any financial assets at the reporting date that has been pledged as collateral for liabilities or contingent liabilities?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A10-Y",null,null,null,"7A-10",null,"IFRS 7:14(a)","The entity shall disclose:\n\na)      the carrying amount of financial assets it has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23(a) of IFRS 9; and"]
["7A-Y","7A10-Y",null,null,null,null,null,"IFRS 7:14(b)","b)      the terms and conditions relating to its pledge."]
["7A-Y",null,null,"7A11",2,"7A-11",null,null,"Does the entity hold collateral (of financial or non-financial assets) and is the entity permitted to sell or repledge the collateral in the absence of default by the owner of the collateral?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A11-Y",null,null,null,"7A-11",null,null,"It shall disclose:"]
["7A-Y","7A11-Y",null,null,null,null,null,"IFRS 7:15(a)","a)      the fair value of such collateral held;"]
["7A-Y","7A11-Y",null,null,null,null,null,"IFRS 7:15(b)","b)      the fair value of any such collateral sold or repledged, and whether the entity has an obligation to return it; and"]
["7A-Y","7A11-Y",null,null,null,null,null,"IFRS 7:15(c)","c)       the terms and conditions associated with its use of the collateral."]
["7A-Y",null,null,null,null,null,null,null,"Allowance account for credit losses"]
["7A-Y",null,null,"7A12",2,"7A-12",null,null,"Does the entity hold any financial assets impaired  by credit losses?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A12-Y",null,null,null,"7A-12",null,"IFRS 7:16","[deleted]"]
["7A-Y","7A12-Y",null,null,null,null,null,"IFRS 7:16A","The carrying amount of financial assets measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A of IFRS 9 is not reduced by a loss allowance and an entity shall not present the loss allowance separately in the statement of financial position as a reduction of the carrying amount of the financial asset. However, an entity shall disclose the loss allowance in the notes to the financial statements."]
["7A-Y",null,null,null,null,null,null,null,"Compound financial instruments with multiple embedded derivatives"]
["7A-Y",null,null,"7A13",2,"7A-13",null,null,"Has the entity issued any compound financial instruments with multiple embedded derivatives?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A13-Y",null,null,null,"7A-13",null,"IFRS 7:17","If the entity has issued an instrument that contains both a liability and an equity component (see paragraph 28 of IAS 32 Financial Instruments: Presentation), and the instrument has multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument), it shall disclose the existence of those features."]
["7A-Y",null,null,null,null,null,null,null,"Defaults and breaches"]
["7A-Y",null,null,"7A14",2,"7A-14",null,null,"Did the entity incur any defaults or breaches on loans payable?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A14-Y",null,null,null,"7A-14",null,null,"For loans payable recognised at the end of the reporting period, the entity shall disclose:"]
["7A-Y","7A14-Y",null,null,null,null,null,"IFRS 7:18(a)","a)      details of any defaults during the period of principal, interest, sinking fund, or redemption terms of those loans payable;"]
["7A-Y","7A14-Y",null,null,null,null,null,"IFRS 7:18(b)","b)      the carrying amount of the loans payable in default at the end of the reporting period; and"]
["7A-Y","7A14-Y",null,null,null,null,null,"IFRS 7:18(c)","c)       whether the default was remedied, or the terms of the loans payable were renegotiated, before the financial statements were authorised for issue."]
["7A-Y","7A14-Y",null,null,null,"7A-14",null,"IFRS 7:19","If, during the period, there were breaches of loan agreement terms other than those described in paragraph 18 of IFRS 7 (see above), the entity shall disclose the same information as required by paragraph 18 if those breaches permitted the lender to demand accelerated repayment (unless the breaches were remedied, or the terms of the loan were renegotiated, on or before the end of the reporting period)."]
["7A-Y",null,null,null,null,null,null,null,"Statement of comprehensive income"]
["7A-Y",null,null,null,null,null,null,null,"Items of income, expense, gains or losses"]
["7A-Y",null,null,null,null,"7A",null,null,"Has the entity disclosed the following items of income, expense, gains or losses either in the statement of comprehensive income or in the notes:"]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:20(a)","a)      net gains or net losses on:"]
["7A-Y",null,null,null,null,null,null,null,"i)        financial assets or financial liabilities measured at fair value through profit or loss, showing separately those on financial assets or financial liabilities designated as such upon initial recognition or subsequently in accordance with paragraph 6.7.1 of IFRS 9, and those on financial assets or financial liabilities that are mandatorily measured at fair value in accordance with IFRS 9 (e.g. financial liabilities that meet the definition of held for trading in IFRS 9). For financial liabilities designated as at fair value through profit or loss, an entity shall show separately the amount of gain or loss recognised in other comprehensive income and the amount recognised in profit or loss."]
["7A-Y",null,null,null,null,null,null,null,"(ii) -(iv) [deleted]"]
["7A-Y",null,null,null,null,null,null,null,"(v) financial liabilities measured at amortised cost."]
["7A-Y",null,null,null,null,null,null,null,"(vi)  financial assets measured at amortised cost."]
["7A-Y",null,null,null,null,null,null,null,"(vii) investments in equity instruments designated at fair value through other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9."]
["7A-Y",null,null,null,null,null,null,null,"(viii) financial assets measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A of IFRS 9, showing separately the amount of gain or loss recognised in other comprehensive income during the period and the amount reclassified upon derecognition from accumulated other comprehensive income to profit or loss for the period"]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:20(b)","b)      total interest revenue and total interest expense (calculated using the effective interest method) for financial assets that are measured at amortised cost or that are measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A of IFRS 9 (showing these amounts separately); or financial liabilities that are not measured at fair value through profit or loss;"]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:20(c)","c)       fee income and expense (other than amounts included in determining the effective interest rate) arising from:"]
["7A-Y",null,null,null,null,null,null,null,"i)        financial assets and financial liabilities that are not at fair value through profit or loss; and"]
["7A-Y",null,null,null,null,null,null,null,"ii)       trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans, and other institutions;"]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:20(d)","d)     [deleted]"]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:20(e)","e)     [deleted]"]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:20A","Has the entity disclosed the following related to the gain or loss recognised in the statement of comprehensive income arising from the derecognition of financial assets measured at amortised cost:"]
["7A-Y",null,null,null,null,null,null,null,"i)     an analysis of the gain or loss, showing separately gains and losses arising from derecognition of those financial assets; and"]
["7A-Y",null,null,null,null,null,null,null,"ii)     the reasons for derecognising those financial assets?"]
["7A-Y",null,null,null,null,null,null,null,"Other disclosures"]
["7A-Y",null,null,null,null,null,null,null,"Accounting policies"]
["7A-Y",null,null,"7AC3",2,"7A",null,"IFRS 7:21","In accordance with paragraph 117 of IAS 1 Presentation of Financial Statements, an entity discloses its significant accounting policies comprising the measurement basis (or bases) used in preparing the financial statements and the other accounting policies used that are relevant to an understanding of the financial statements."]
["7A-Y","7AC3-G",null,null,null,null,null,"IFRS 7:B5","Note: The measurement basis (or bases) used in preparing the financial statements and accounting policies that are relevant to the understanding of the financial statements include:"]
["7A-Y","7AC3-G",null,null,null,null,null,null,"a)     for financial liabilities designated as at fair value through profit or loss:"]
["7A-Y","7AC3-G",null,null,null,null,null,null,"i)       the nature of the financial  liabilities the entity has designated as at fair value through profit or loss;"]
["7A-Y","7AC3-G",null,null,null,null,null,null,"ii)       the criteria for so designating such financial  liabilities on initial recognition; and"]
["7A-Y","7AC3-G",null,null,null,null,null,null,"iii)       how the entity has satisfied the conditions in paragraph 4.2.2 of IFRS 9 for such designation;"]
["7A-Y","7AC3-G",null,null,null,null,null,null,"aa)    for financial assets designated as measured at fair value through profit or loss:"]
["7A-Y","7AC3-G",null,null,null,null,null,null,"(i)       the nature of the financial assets the entity has designated as measured at fair value through profit or loss;"]
["7A-Y","7AC3-G",null,null,null,null,null,null,"(ii)       how the entity has satisfied the criteria in paragraph 4.1.5 of IFRS 9 for such designation."]
["7A-Y","7AC3-G",null,null,null,null,null,null,"b) [Deleted]"]
["7A-Y","7AC3-G",null,null,null,null,null,null,"c)       whether regular way purchases and sales of financial assets are accounted for at trade date or at settlement date (see paragraph 3.1.2 of IFRS 9). "]
["7A-Y","7AC3-G",null,null,null,null,null,null,"d) [Deleted]"]
["7A-Y","7AC3-G",null,null,null,null,null,null,"e)       how net gains or net losses on each category of financial instrument are determined (see paragraph 20(a)), for example, whether the net gains or net losses on items at fair value through profit or loss include interest or dividend income. \n"]
["7A-Y","7AC3-G",null,null,null,null,null,null,"f) [Deleted]"]
["7A-Y","7AC3-G",null,null,null,null,null,null,"g) [Deleted]"]
["7A-Y",null,null,null,null,null,null,null,"Hedge accounting"]
["7A-Y",null,null,"7A15",2,"7A-15",null,null,"Has the entity applied hedge accounting in accordance with IFRS 9?\nEntities continuing to apply IAS 39 for hedge accounting after implementation of IFRS 9 should select 'Yes'."]
["7A-Y","7A15-G",null,null,null,null,null,"IFRS 9.BC6.104","Even though IFRS 9 supersedes IAS 39, IFRS 9 permits an accounting policy choice to apply all the hedge accounting requirements of IAS 39 instead of the hedge accounting requirements of IFRS 9, or the requirements on portfolio fair value hedges of interest rate risk in IAS 39 and the remaining hedge accounting requirements in IFRS 9. Irrespective of whether an entity applies the hedge accounting requirements in IFRS 9, or in part or in full in IAS 39, the requirements for disclosures on hedge accounting in IFRS 7 that were consequentially amended when IFRS 9 was issued, still apply."]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:21A","An entity shall apply the disclosure requirements in paragraphs 21B–24F for those risk exposures that an entity hedges and for which it elects to apply hedge accounting. Hedge accounting disclosures shall provide information about:"]
["7A-Y","7A15-Y",null,null,null,null,null,"IFRS 7:21A","(a) an entity’s risk management strategy and how it is applied to manage risk;"]
["7A-Y","7A15-Y",null,null,null,null,null,"IFRS 7:21A","(b) how the entity’s hedging activities may affect the amount, timing and uncertainty of its future cash flows; and"]
["7A-Y","7A15-Y",null,null,null,null,null,"IFRS 7:21A","(c) the effect that hedge accounting has had on the entity’s statement of financial position, statement of comprehensive income and statement of changes in equity."]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:21B","An entity shall present the required disclosures in a single note or separate section in its financial statements. However, an entity need not duplicate information that is already presented elsewhere, provided that the information is incorporated by cross-reference from the financial statements to some other statement, such as a management commentary or risk report, that is available to users of the financial statements on the same terms as the financial statements and at the same time. Without the information incorporated by cross-reference, the financial statements are incomplete."]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:21C","When paragraphs 22A–24F require the entity to separate by risk category the information disclosed, the entity shall determine each risk category on the basis of the risk exposures an entity decides to hedge and for which hedge accounting is applied. An entity shall determine risk categories consistently for all hedge accounting disclosures."]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:21D","To meet the objectives in paragraph 21A, an entity shall (except as otherwise specified below) determine how much detail to disclose, how much emphasis to place on different aspects of the disclosure requirements, the appropriate level of aggregation or disaggregation, and whether users of financial statements need additional explanations to evaluate the quantitative information disclosed. However, an entity shall use the same level of aggregation or disaggregation it uses for disclosure requirements of related information in this IFRS and IFRS 13 Fair Value Measurement."]
["7A-Y","7A15-Y",null,null,null,null,null,null,"The risk management strategy"]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:22A","An entity shall explain its risk management strategy for each risk category of risk exposures that it decides to hedge and for which hedge accounting is applied. This explanation should enable users of financial statements to evaluate (for example) a) :how each risk arises b) how the entity manages each risk; this includes whether the entity hedges an item in its entirety for all risks or hedges a risk component (or components) of an item and why and c) the extent of risk exposures that the entity manages."]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:22B","To meet the requirements in paragraph 22A, the information should include (but is not limited to) a description of: the hedging instruments that are used (and how they are used) to hedge risk exposures; how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing hedge effectiveness; and how the entity establishes the hedge ratio and what the sources of hedge ineffectiveness are."]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:22C","When an entity designates a specific risk component as a hedged item (see paragraph 6.3.7 of IFRS 9) it shall provide, in addition to the disclosures required by paragraphs 22A and 22B, qualitative or quantitative information about: how the entity determined the risk component that is designated as the hedged item (including a description of the nature of the relationship between the risk component and the item as a whole); and how the risk component relates to the item in its entirety (for example, the designated risk component historically covered on average 80 per cent of the changes in fair value of the item as a whole)."]
["7A-Y","7A15-Y",null,null,null,null,null,null,"The amount, timing and uncertainty of future cash flows"]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:23A","Unless exempted by paragraph 23C, an entity shall disclose by risk category quantitative information to allow users of its financial statements to evaluate the terms and conditions of hedging instruments and how they affect the amount, timing and uncertainty of future cash flows of the entity."]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:23B","To meet the requirement in paragraph 23A, an entity shall provide a breakdown that discloses: a profile of the timing of the nominal amount of the hedging instrument; and if applicable, the average price or rate (for example strike or forward prices etc.) of the hedging instrument."]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:23C","In situations in which an entity frequently resets (i.e. discontinues and restarts) hedging relationships because both the hedging instrument and the hedged item frequently change (i.e. the entity uses a dynamic process in which both the exposure and the hedging instruments used to manage that exposure do not remain the same for long—such as in the example in paragraph B6.5.24(b) of IFRS 9) the entity: a) is exempt from providing the disclosures required by paragraphs 23A and 23B; b)  shall disclose: i) information about what the ultimate risk management strategy is in relation to those hedging relationships; (ii) a description of how it reflects its risk management strategy by using hedge accounting and designating those particular hedging relationships; and (iii) an indication of how frequently the hedging relationships are discontinued and restarted as part of the entity’s process in relation to those hedging relationships."]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:23D","An entity shall disclose by risk category a description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship during its term."]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:23E","If other sources of hedge ineffectiveness emerge in a hedging relationship, an entity shall disclose those sources by risk category and explain the resulting hedge ineffectiveness."]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:23F","For cash flow hedges, an entity shall disclose a description of any forecast transaction for which hedge accounting had been used in the previous period, but which is no longer expected to occur."]
["7A-Y","7A15-Y",null,null,null,null,null,null,"The effects of hedge accounting on financial position and performance"]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:24A","An entity shall disclose, in a tabular format, the following amounts related to items designated as hedging instruments separately by risk category for each type of hedge (fair value hedge, cash flow hedge or hedge of a net investment in a foreign operation):(a) the carrying amount of the hedging instruments (financial assets separately from financial liabilities); b) the line item in the statement of financial position that includes the hedging instrument; c) the change in fair value of the hedging instrument used as the basis for recognising hedge ineffectiveness for the period; and d) the nominal amounts (including quantities such as tonnes or cubic metres) of the hedging instruments."]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:24B","An entity shall disclose, in a tabular format, the following amounts related to hedged items separately by risk category for the types of hedges as follows:"]
["7A-Y","7A15-Y",null,null,null,null,null,"IFRS 7:24B","(a) for fair value hedges: (i) the carrying amount of the hedged item recognised in the statement of financial position (presenting assets separately from liabilities); (ii) the accumulated amount of fair value hedge adjustments on the hedged item included in the carrying amount of the hedged item recognised in the statement of financial position (presenting assets separately from liabilities); (iii)  the line item in the statement of financial position that includes the hedged item; (iv) the change in value of the hedged item used as the basis for recognising hedge ineffectiveness for the period; (v) and the accumulated amount of fair value hedge adjustments remaining in the statement of financial position for any hedged items that have ceased to be adjusted for hedging gains and losses in accordance with paragraph 6.5.10 of IFRS 9."]
["7A-Y","7A15-Y",null,null,null,null,null,"IFRS 7:24B","(b) for cash flow hedges and hedges of a net investment in a foreign operation: the change in value of the hedged item used as the basis for recognising hedge ineffectiveness for the period (i.e. for cash flow hedges the change in value used to determine the recognised hedge ineffectiveness in accordance with paragraph 6.5.11(c) of IFRS 9); the balances in the cash flow hedge reserve and the foreign currency translation reserve for continuing hedges that are accounted for in accordance with paragraphs 6.5.11 and 6.5.13(a) of IFRS 9; and the balances remaining in the cash flow hedge reserve and the foreign currency translation reserve from any hedging relationships for which hedge accounting is no longer applied."]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:24C","An entity shall disclose, in a tabular format, the following amounts separately by risk category for the types of hedges as follows:"]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:24C","(a) for fair value hedges: (i) hedge ineffectiveness—i.e. the difference between the hedging gains or losses of the hedging instrument and the hedged item—recognised in profit or loss (or other comprehensive income for hedges of an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5); and (ii) the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness."]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:24C","(b) for cash flow hedges and hedges of a net investment in a foreign operation: hedging gains or losses of the reporting period that were recognised in other comprehensive income; hedge ineffectiveness recognised in profit or loss; the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness; the amount reclassified from the cash flow hedge reserve or the foreign currency translation reserve into profit or loss as a reclassification adjustment (see IAS 1) (differentiating between amounts for which hedge accounting had previously been used, but for which the hedged future cash flows are no longer expected to occur, and amounts that have been transferred because the hedged item has affected profit or loss); the line item in the statement of comprehensive income that includes the reclassification adjustment (see IAS 1); and for hedges of net positions, the hedging gains or losses recognised in a separate line item in the statement of comprehensive income (see paragraph 6.6.4 of IFRS 9)."]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:24D","When the volume of hedging relationships to which the exemption in paragraph 23C applies is unrepresentative of normal volumes during the period (i.e. the volume at the reporting date does not reflect the volumes during the period) an entity shall disclose that fact and the reason it believes the volumes are unrepresentative."]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:24E","An entity shall provide a reconciliation of each component of equity and an analysis of other comprehensive income in accordance with IAS 1 that, taken together: (a) differentiates, at a minimum, between the amounts that relate to the disclosures in paragraph 24C(b)(i) and (b)(iv) as well as the amounts accounted for in accordance with paragraph 6.5.11(d)(i) and (d)(iii) of IFRS 9; (b) differentiates between the amounts associated with the time value of options that hedge transaction related hedged items and the amounts associated with the time value of options that hedge time-period related hedged items when an entity accounts for the time value of an option in accordance with paragraph 6.5.15 of IFRS 9; and c) differentiates between the amounts associated with forward elements of forward contracts and the foreign currency basis spreads of financial instruments that hedge transaction related hedged items, and the amounts associated with forward elements of forward contracts and the foreign currency basis spreads of financial instruments that hedge time-period related hedged items when an entity accounts for those amounts in accordance with paragraph 6.5.16 of IFRS 9."]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:24F","An entity shall disclose the information required in paragraph 24E separately by risk category. This disaggregation by risk may be provided in the notes to the financial statements."]
["7A-Y","7A15-Y",null,null,null,null,null,null,"Option to designate a credit exposure as measured at fair value through profit or loss"]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:24G","If an entity designated a financial instrument, or a proportion of it, as measured at fair value through profit or loss because it uses a credit derivative to manage the credit risk of that financial instrument it shall disclose:"]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:24G","a) for credit derivatives that have been used to manage the credit risk of financial instruments designated as measured at fair value through profit or loss in accordance with paragraph 6.7.1 of IFRS 9, a reconciliation of each of the nominal amount and the fair value at the beginning and at the end of the period;"]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:24G","b) the gain or loss recognised in profit or loss on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss in accordance with paragraph 6.7.1 of IFRS 9; and"]
["7A-Y","7A15-Y",null,null,null,"7A-15",null,"IFRS 7:24G","c) on discontinuation of measuring a financial instrument, or a proportion of it, at fair value through profit or loss, that financial instrument’s fair value that has become the new carrying amount in accordance with paragraph 6.7.4(b) of IFRS 9 and the related nominal or principal amount (except for providing comparative information in accordance with IAS 1, an entity does not need to continue this disclosure in subsequent periods)."]
["7A-Y",null,null,null,null,null,null,null,"Fair Value"]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:25","Except as set out in paragraph 29, for each class of financial assets and financial liabilities (see paragraph 6), an entity shall disclose the fair value of that class of assets and liabilities in a way that permits it to be compared with its carrying amount."]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:26","In disclosing fair values, an entity shall group financial assets and financial liabilities into classes, but shall offset them only to the extent that their carrying amounts are offset in the statement of financial position."]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:28","In some cases, an entity does not recognise a gain or loss on initial recognition of a financial asset or financial liability because the fair value is neither evidenced by a quoted price in an active market for an identical asset or liability (ie a Level 1 input) nor based on a valuation technique that uses only data from observable markets (see paragraph B5.1.2A of IFRS 9). In such cases, the entity shall disclose by class of financial asset or financial liability:"]
["7A-Y",null,null,null,null,"7A",null,null,"a) its accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability (see paragraph B5.1.2A(b) of IFRS 9)."]
["7A-Y",null,null,null,null,"7A",null,null,"b) the aggregate difference yet to be recognised in profit or loss at the beginning and end of the period and a reconciliation of changes in the balance of this difference."]
["7A-Y",null,null,null,null,"7A",null,null,"c) why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports the fair value"]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:29","Disclosures of fair value are not required: a) when the carrying amount is a reasonable approximation of fair value, for example, for financial instruments such as short-term trade receivables and payables;  b) [Deleted]  c) for a contract containing a discretionary participation feature (as described in IFRS 4) if the fair value of that feature cannot be measured reliably."]
["7A-Y",null,null,"7AC15",2,"7A",null,"IFRS 7:29","Disclosures of fair value are not required: a) when the carrying amount is a reasonable approximation of fair value, for example, for financial instruments such as short-term trade receivables and payables;  b) [Deleted]  c) for a contract containing a discretionary participation feature (as described in IFRS 4) if the fair value of that feature cannot be measured reliably; or d) for lease liabilities"]
["7A-Y",null,null,"7AC17",2,"7A",null,"IFRS 7:29","Disclosures of fair value are not required: a) when the carrying amount is a reasonable approximation of fair value, for example, for financial instruments such as short-term trade receivables and payables;  b) [Deleted]  c) [Deleted] or d) for lease liabilities"]
["7A-Y","7AC17-G",null,null,null,null,null,"IFRS 7:44DD"," IFRS 17, issued in May 2017, amended paragraphs 3, 8 and 29 and deleted paragraph 30. An entity shall apply those amendments when it applies IFRS 17."]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:30","In the case described in paragraph 29(c), an entity shall disclose information to help users of the financial statements make their own judgements about the extent of possible differences between the carrying amount of those contracts and their fair value, including: a) the fact that fair value information has not been disclosed for these instruments because their fair value cannot be measured reliably;  b) a description of the financial instruments, their carrying amount, and an explanation of why fair value cannot be measured reliably;  c) information about the market for the instruments;  d) information about whether and how the entity intends to dispose of the financial instruments; and  e) if financial instruments whose fair value previously could not be reliably measured are derecognised, that fact, their carrying amount at the time of derecognition, and the amount of gain or loss recognised."]
["7A-Y",null,null,"7AC18",2,"7A",null,"IFRS 7:30","[Deleted]"]
["7A-Y","7AC18-G",null,null,null,null,null,"IFRS 7:44DD"," IFRS 17, issued in May 2017, amended paragraphs 3, 8 and 29 and deleted paragraph 30. An entity shall apply those amendments when it applies IFRS 17."]
["7A-Y",null,null,null,null,null,null,null,"Nature and extent of risks arising from financial instruments"]
["7A-Y",null,null,"7AC4",2,"7A",null,"IFRS 7:31","The entity shall disclose information that enables users of its financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed at the end of the reporting period."]
["7A-Y","7AC4-G",null,null,null,null,null,null,"Notes:"]
["7A-Y","7AC4-G",null,null,null,null,null,"IFRS 7:32","1)      The financial instrument risk disclosures required by paragraphs 33 to 42 of IFRS 7 (see below) focus on the risks that arise from financial instruments and how they have been managed. These risks typically include, but are not limited to, credit risk, liquidity risk and market risk."]
["7A-Y","7AC4-G",null,null,null,null,null,"IFRS 7:32A","2) Providing qualitative disclosures in the context of quantitative disclosures enables users to link related disclosures and hence form an overall picture of the nature and extent of risks arising from financial instruments. The interaction between qualitative and quantitative disclosures contributes to disclosure of information in a way that better enables users to evaluate an entity’s exposure to risks."]
["7A-Y","7AC4-G",null,null,null,null,null,"IFRS 7:B6","3)      The financial risk disclosures required by paragraphs 31 to 42 of IFRS 7 (see above and below) should be given either in the financial statements or incorporated by cross-reference from the financial statements to some other statement, such as a management commentary or risk report that is available to users of the financial statements on the same terms as the financial statements and at the same time. Without the information incorporated by cross-reference, the financial statements are incomplete."]
["7A-Y",null,null,null,null,null,null,null,"Qualitative disclosures"]
["7A-Y",null,null,null,null,"7A",null,null,"For each type of risk arising from financial instruments, the entity shall disclose:"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:33(a)","a)      the exposures to that risk and how they arise;"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:33(b)","b)      its objectives, policies and processes for managing the risk and the methods used to measure the risk; and"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:33(c)","c)       any changes in 33(a) or (b) (see above) from the previous period."]
["7A-Y",null,null,null,null,null,null,null,"Quantitative disclosures"]
["7A-Y",null,null,null,null,"7A",null,null,"For each type of risk arising from financial instruments, the entity shall disclose:"]
["7A-Y",null,null,"7AC5",2,null,null,"IFRS 7:34(a)","a)      summary quantitative data about its exposure to that risk at the end of the reporting period. This disclosure shall be based on the information provided internally to key management personnel of the entity (as defined in IAS 24 Related Party Disclosures) (e.g. the entity’s board of directors or chief executive officer);"]
["7A-Y","7AC5-G",null,null,null,null,null,"IFRS 7:B7","Note: When an entity uses several methods to manage a risk exposure, the method or methods that provide the most relevant and reliable information should be used. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, discusses relevance and reliability."]
["7A-Y",null,null,null,null,null,null,"IFRS 7:34(b)","b)      the disclosures required by paragraphs 36 to 42 of IFRS 7 (see below), to the extent not provided in accordance with 34(a) (see above);"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:34(c)","c)       concentrations of risk if not apparent from 34(a) and (b) (see above)."]
["7A-Y",null,null,"7AC6",2,"7A",null,null,"Disclosures of concentrations of risk shall include:"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:B8(a)","a)      a description of how management determines concentrations;"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:B8(b)","b)      a description of the shared characteristics that identifies each concentration (e.g. counterparty, geographical area, currency or market); and"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:B8(c)","c)       the amount of the risk exposure associated with all financial instruments sharing that characteristic."]
["7A-Y","7AC6-G",null,null,null,null,null,"IFRS 7:B8","Note:      Concentrations of risk arise from financial instruments that have similar characteristics and are affected similarly by changes in economic or other conditions. The identification of concentrations of risk requires judgement taking into account the circumstances of the entity. "]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:35","If the quantitative data disclosed as at the end of the reporting period are unrepresentative of an entity’s exposure to risk during the period, the entity shall provide further information that is representative."]
["7A-Y",null,null,null,null,null,null,null,"Credit risk"]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:35A","An entity shall apply the disclosure requirements in paragraphs 35F–35N to financial instruments to which the impairment requirements in IFRS 9 are applied. However:\n a) for trade receivables, contract assets and lease receivables, paragraph 35J applies to those trade receivables, contract assets or lease receivables on which lifetime expected credit losses are recognised in accordance with paragraph 5.5.15 of IFRS 9, if those financial assets are modified while more than 30 days past due; and\nb) paragraph 35K(b) does not apply to lease receivables."]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:35B","The credit risk disclosures made in accordance with paragraphs 35F–35N shall enable users of financial statements to understand the effect of credit risk on the amount, timing and uncertainty of future cash flows. To achieve this objective, credit risk disclosures shall provide:\na) information about an entity’s credit risk management practices and how they relate to the recognition and measurement of expected credit losses, including the methods, assumptions and information used to measure expected credit losses;\nb) quantitative and qualitative information that allows users of financial statements to evaluate the amounts in the financial statements arising from expected credit losses, including changes in the amount of expected credit losses and the reasons for those changes; and\nc) information about an entity’s credit risk exposure (ie the credit risk inherent in an entity’s financial assets and commitments to extend credit) including significant credit risk concentrations."]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:35C","An entity need not duplicate information that is already presented elsewhere, provided that the information is incorporated by cross-reference from the financial statements to other statements, such as a management commentary or risk report that is available to users of the financial statements on the same terms as the financial statements and at the same time. Without the information incorporated by cross-reference, the financial statements are incomplete"]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:35D","To meet the objectives in paragraph 35B, an entity shall (except as otherwise specified) consider how much detail to disclose, how much emphasis to place on different aspects of the disclosure requirements, the appropriate level of aggregation or disaggregation, and whether users of financial statements need additional explanations to evaluate the quantitative information disclosed"]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:35E","If the disclosures provided in accordance with paragraphs 35F–35N are insufficient to meet the objectives in paragraph 35B, an entity shall disclose additional information that is necessary to meet those objectives.\n"]
["7A-Y",null,null,null,null,"7A",null,null,"The credit risk management practices"]
["7A-Y",null,null,"7AC13",2,"7A",null,"IFRS 7:35F","An entity shall explain its credit risk management practices and how they relate to the recognition and measurement of expected credit losses. To meet this objective an entity shall disclose information that enables users of financial statements to understand and evaluate:"]
["7A-Y",null,null,null,null,"7A",null,null,"a) how an entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including, if and how: \n(i) financial instruments are considered to have low credit risk in accordance with paragraph 5.5.10 of IFRS 9, including the classes of financial instruments to which it applies; and\n(ii) the presumption in paragraph 5.5.11 of IFRS 9, that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted;"]
["7A-Y",null,null,null,null,"7A",null,null,"b) an entity’s definitions of default, including the reasons for selecting those definitions; "]
["7A-Y",null,null,null,null,"7A",null,null,"c) how the instruments were grouped if expected credit losses were measured on a collective basis; "]
["7A-Y",null,null,null,null,"7A",null,null,"d) how an entity determined that financial assets are credit-impaired financial assets;"]
["7A-Y",null,null,null,null,"7A",null,null,"e) an entity’s write-off policy, including the indicators that there is no reasonable expectation of recovery and information about the policy for financial assets that are written-off but are still subject to enforcement activity; and"]
["7A-Y",null,null,null,null,"7A",null,null,"f) how the requirements in paragraph 5.5.12 of IFRS 9 for the modification of contractual cash flows of financial assets have been applied, including how an entity:\n (i) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses in accordance with paragraph 5.5.5 of IFRS 9; and\n(ii) monitors the extent to which the loss allowance on financial assets meeting the criteria in (i) is subsequently remeasured at an amount equal to lifetime expected credit losses in accordance with paragraph 5.5.3 of IFRS 9."]
["7A-Y","7AC13-G",null,null,null,"7A",null,"IFRS 7:B8A","Paragraph 35F(b) requires the disclosure of information about how an entity has defined default for different financial instruments and the reasons for selecting those definitions. In accordance with paragraph 5.5.9 of IFRS 9, the determination of whether lifetime expected credit losses should be recognised is based on the increase in the risk of a default occurring since initial recognition. Information about an entity’s definitions of default that will assist users of financial statements in understanding how an entity has applied the expected credit loss requirements in IFRS 9 may include:\na) the qualitative and quantitative factors considered in defining default; \nb) whether different definitions have been applied to different types of financial instruments; and\nc) assumptions about the cure rate (ie the number of financial assets that return to a performing status) after a default occurred on the financial asset."]
["7A-Y","7AC13-G",null,null,null,"7A",null,"IFRS 7:B8B","To assist users of financial statements in evaluating an entity’s restructuring and modification policies, paragraph 35F(f)(i) requires the disclosure of information about how an entity monitors the extent to which the loss allowance on financial assets previously disclosed in accordance with paragraph 35F(f)(i) are subsequently measured at an amount equal to lifetime expected credit losses in accordance with paragraph 5.5.3 of IFRS 9. Quantitative information that will assist users in understanding the subsequent increase in credit risk of modified financial assets may include information about modified financial assets meeting the criteria in paragraph 35F(f)(i) for which the loss allowance has reverted to being measured at an amount equal to lifetime expected credit losses (ie a deterioration rate)."]
["7A-Y","7AC13-G",null,null,null,"7A",null,"IFRS 7:B8C","Paragraph 35G(a) requires the disclosure of information about the basis of inputs and assumptions and the estimation techniques used to apply the impairment requirements in IFRS 9. An entity’s assumptions and inputs used to measure expected credit losses or determine the extent of increases in credit risk since initial recognition may include information obtained from internal historical information or rating reports and assumptions about the expected life of financial instruments and the timing of the sale of collateral"]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:35G"," An entity shall explain the inputs, assumptions and estimation techniques used to apply the requirements in Section 5.5 of IFRS 9. For this purpose an entity shall disclose: "]
["7A-Y",null,null,null,null,"7A",null,null,"a) the basis of inputs and assumptions and the estimation techniques used to: \ni) measure the 12-month and lifetime expected credit losses;\nii) determine whether the credit risk of financial instruments have increased significantly since initial recognition; and\niii) determine whether a financial asset is a credit-impaired financial asset. "]
["7A-Y",null,null,null,null,"7A",null,null,"b) how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information; and"]
["7A-Y",null,null,null,null,"7A",null,null,"c) changes in the estimation techniques or significant assumptions made during the reporting period and the reasons for those changes."]
["7A-Y",null,null,null,null,"7A",null,null,"Quantitative and qualitative information about amounts arising from expected credit losses\n"]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:35H","To explain the changes in the loss allowance and the reasons for those changes, an entity shall provide, by class of financial instrument, a reconciliation from the opening balance to the closing balance of the loss allowance, in a table, showing separately the changes during the period for:"]
["7A-Y",null,null,null,null,"7A",null,null,"a) the loss allowance measured at an amount equal to 12-month expected credit losses;"]
["7A-Y",null,null,null,null,"7A",null,null,"b) the loss allowance measured at an amount equal to lifetime expected credit losses for: \n(i)financial instruments for which credit risk has increased significantly since initial recognition but that are not credit-impaired financial assets;\n(ii) financial assets that are credit-impaired at the reporting date (but that are not purchased or originated credit-impaired); and\n(iii) trade receivables, contract assets or lease receivables for which the loss allowances are measured in accordance with paragraph 5.5.15 of IFRS 9"]
["7A-Y",null,null,null,null,"7A",null,null,"c) financial assets that are purchased or originated credit-impaired. In addition to the reconciliation, an entity shall disclose the total amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the reporting period."]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:B8D"," In accordance with paragraph 35H, an entity is required to explain the reasons for the changes in the loss allowance during the period. In addition to the reconciliation from the opening balance to the closing balance of the loss allowance, it may be necessary to provide a narrative explanation of the changes. This narrative explanation may include an analysis of the reasons for changes in the loss allowance during the period, including:\na) the portfolio composition;\nb) the volume of financial instruments purchased or originated; and\nc) the severity of the expected credit losses."]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:B8E","For loan commitments and financial guarantee contracts the loss allowance is recognised as a provision. An entity should disclose information about the changes in the loss allowance for financial assets separately from those for loan commitments and financial guarantee contracts. However, if a financial instrument includes both a loan (ie financial asset) and an undrawn commitment (ie loan commitment) component and the entity cannot separately identify the expected credit losses on the loan commitment component from those on the financial asset component, the expected credit losses on the loan commitment should be recognised together with the loss allowance for the financial asset. To the extent that the combined expected credit losses exceed the gross carrying amount of the financial asset, the expected credit losses should be recognised as a provision"]
["7A-Y",null,null,"7AC14",2,"7A",null,"IFRS 7:35I","To enable users of financial statements to understand the changes in the loss allowance disclosed in accordance with paragraph 35H, an entity shall provide an explanation of how significant changes in the gross carrying amount of financial instruments during the period contributed to changes in the loss allowance. The information shall be provided separately for financial instruments that represent the loss allowance as listed in paragraph 35H(a)–(c) and shall include relevant qualitative and quantitative information. "]
["7A-Y","7AC14-G",null,null,null,"7A",null,null,"Examples of changes in the gross carrying amount of financial instruments that contributed to the changes in the loss allowance may include:"]
["7A-Y","7AC14-G",null,null,null,"7A",null,null,"a) changes because of financial instruments originated or acquired during the reporting period; "]
["7A-Y","7AC14-G",null,null,null,"7A",null,null,"b) the modification of contractual cash flows on financial assets that do not result in a derecognition of those financial assets in accordance with IFRS 9;\n"]
["7A-Y","7AC14-G",null,null,null,"7A",null,null,"c) changes because of financial instruments that were derecognised (including those that were written-off) during the reporting period; and"]
["7A-Y","7AC14-G",null,null,null,"7A",null,null,"d) changes arising from whether the loss allowance is measured at an amount equal to 12-month or lifetime expected credit losses."]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:35J","To enable users of financial statements to understand the nature and effect of modifications of contractual cash flows on financial assets that have not resulted in derecognition and the effect of such modifications on the measurement of expected credit losses, an entity shall disclose:"]
["7A-Y",null,null,null,null,"7A",null,null,"a) the amortised cost before the modification and the net modification gain or loss recognised for financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses; and\n"]
["7A-Y",null,null,null,null,"7A",null,null,"b) the gross carrying amount at the end of the reporting period of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses."]
["7A-Y",null,null,"7AC12",2,"7A",null,"IFRS 7:35K","To enable users of financial statements to understand the effect of collateral and other credit enhancements on the amounts arising from expected credit losses, an entity shall disclose by class of financial instrument:"]
["7A-Y",null,null,null,null,"7A",null,null,"a) the amount that best represents its maximum exposure to credit risk at the end of the reporting period without taking account of any collateral held or other credit enhancements (eg netting agreements that do not qualify for offset in accordance with IAS 32)."]
["7A-Y",null,null,null,null,"7A",null,null,"b) a narrative description of collateral held as security and other credit enhancements, including: \n(i) a description of the nature and quality of the collateral held;\n(ii) an explanation of any significant changes in the quality of that collateral or credit enhancements as a result of deterioration or changes in the collateral policies of the entity during the reporting period; and\n(iii) information about financial instruments for which an entity has not recognised a loss allowance because of the collateral."]
["7A-Y",null,null,null,null,"7A",null,null,"c) quantitative information about the collateral held as security and other credit enhancements (for example, quantification of the extent to which collateral and other credit enhancements mitigate credit risk) for financial assets that are credit-impaired at the reporting date"]
["7A-Y","7AC12-G",null,null,null,"7A",null,"IFRS 7:B8F","Paragraph 35K requires the disclosure of information that will enable users of financial statements to understand the effect of collateral and other credit enhancements on the amount of expected credit losses. An entity is neither required to disclose information about the fair value of collateral and other credit enhancements nor is it required to quantify the exact value of the collateral that was included in the calculation of expected credit losses (ie the loss given default)."]
["7A-Y","7AC12-G",null,null,null,"7A",null,"IFRS 7:B8G","A narrative description of collateral and its effect on amounts of expected credit losses might include information about:\na) the main types of collateral held as security and other credit enhancements (examples of the latter being guarantees, credit derivatives and netting agreements that do not qualify for offset in accordance with IAS 32);\nb) the volume of collateral held and other credit enhancements and its significance in terms of the loss allowance;\nc) the policies and processes for valuing and managing collateral and other credit enhancements;\nd) the main types of counterparties to collateral and other credit enhancements and their creditworthiness; and \ne) information about risk concentrations within the collateral and other credit enhancements"]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:35L","An entity shall disclose the contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity"]
["7A-Y",null,null,"7AC11",2,"7A",null,"IFRS 7:35M","To enable users of financial statements to assess an entity’s credit risk exposure and understand its significant credit risk concentrations, an entity shall disclose, by credit risk rating grades, the gross carrying amount of financial assets and the exposure to credit risk on loan commitments and financial guarantee contracts. This information shall be provided separately for financial instruments:"]
["7A-Y",null,null,null,null,"7A",null,null,"a) for which the loss allowance is measured at an amount equal to 12-month expected credit losses;"]
["7A-Y",null,null,null,null,"7A",null,null,"b) for which the loss allowance is measured at an amount equal to lifetime expected credit losses and that are:\n(i) financial instruments for which credit risk has increased significantly since initial recognition but that are not credit-impaired financial assets;\n(ii) financial assets that are credit-impaired at the reporting date (but that are not purchased or originated credit-impaired); and\n(iii) trade receivables, contract assets or lease receivables for which the loss allowances are measured in accordance with paragraph 5.5.15 of IFRS 9."]
["7A-Y",null,null,null,null,"7A",null,null,"c) that are purchased or originated credit-impaired financial assets."]
["7A-Y","7AC11-G",null,null,null,"7A",null,"IFRS 7:B8H","Paragraph 35M requires the disclosure of information about an entity’s credit risk exposure and significant concentrations of credit risk at the reporting date. A concentration of credit risk exists when a number of counterparties are located in a geographical region or are engaged in similar activities and have similar economic characteristics that would cause their ability to meet contractual obligations to be similarly affected by changes in economic or other conditions. An entity should provide information that enables users of financial statements to understand whether there are groups or portfolios of financial instruments with particular features that could affect a large portion of that group of financial instruments such as concentration to particular risks. This could include, for example, loan-to-value groupings, geographical, industry or issuer-type concentrations."]
["7A-Y","7AC11-G",null,null,null,"7A",null,"IFRS 7:B8I","The number of credit risk rating grades used to disclose the information in accordance with paragraph 35M shall be consistent with the number that the entity reports to key management personnel for credit risk management purposes. If past due information is the only borrower-specific information available and an entity uses past due information to assess whether credit risk has increased significantly since initial recognition in accordance with paragraph 5.5.10 of IFRS 9, an entity shall provide an analysis by past due status for those financial assets"]
["7A-Y","7AC11-G",null,null,null,"7A",null,"IFRS 7:B8J","When an entity has measured expected credit losses on a collective basis, the entity may not be able to allocate the gross carrying amount of individual financial assets or the exposure to credit risk on loan commitments and financial guarantee contracts to the credit risk rating grades for which lifetime expected credit losses are recognised. In that case, an entity should apply the requirement in paragraph 35M to those financial instruments that can be directly allocated to a credit risk rating grade and disclose separately the gross carrying amount of financial instruments for which lifetime expected credit losses have been measured on a collective basis."]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:35N","For trade receivables, contract assets and lease receivables to which an entity applies paragraph 5.5.15 of IFRS 9, the information provided in accordance with paragraph 35M may be based on a provision matrix (see paragraph B5.5.35 of IFRS 9)."]
["7A-Y",null,null,null,null,"7A",null,null,"For all financial instruments within the scope of this IFRS, but to which the impairment requirements in IFRS 9 are not applied, an entity shall disclose by class of financial instrument:"]
["7A-Y",null,null,"7AC7",2,null,null,"IFRS 7:36(a)","a)      the amount that best represents its maximum exposure to credit risk at the end of the reporting period without taking account of any collateral held or other credit enhancements (eg netting agreements that do not qualify for offset in accordance with IAS 32); this disclosure is not required for financial instruments whose carrying amount best represents the maximum exposure to credit risk."]
["7A-Y","7AC7-G",null,null,null,null,null,null,"Notes:"]
["7A-Y","7AC7-G",null,null,null,null,null,"IFRS 7:B9","1)      For a financial asset, the entity’s maximum exposure to credit risk is typically the gross carrying amount net of any amounts offset in accordance with IAS 32 and any loss allowance recognised in accordance with IFRS 9."]
["7A-Y","7AC7-G",null,null,null,null,null,"IFRS 7:B10","2)      Activities that give rise to credit risk and the associated maximum exposure to credit risk include, but are not limited to:\na) granting loans to customers and placing deposits with other entities. In these cases, the maximum exposure to credit risk is the carrying amount of the related financial assets. \nb) entering into derivative contracts, eg foreign exchange contracts, interest rate swaps and credit derivatives. When the resulting asset is measured at fair value, the maximum exposure to credit risk at the end of the reporting period will equal the carrying amount. \nc) granting financial guarantees. In this case, the maximum exposure to credit risk is the maximum amount the entity could have to pay if the guarantee is called on, which may be significantly greater than the amount recognised as a liability. \nd) making a loan commitment that is irrevocable over the life of the facility or is revocable only in response to a material adverse change. If the issuer cannot settle the loan commitment net in cash or another financial instrument, the maximum credit exposure is the full amount of the commitment. This is because it is uncertain whether the amount of any undrawn portion may be drawn upon in the future. This may be significantly greater than the amount recognised as a liability."]
["7A-Y",null,null,null,null,null,null,"IFRS 7:36(b)","b)      a description of collateral held as security and other credit enhancements, and their financial effect (eg quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk (whether disclosed in accordance with (a) or represented by the carrying amount of a financial instrument)."]
["7A-Y",null,null,null,null,null,null,"IFRS 7:36(c)","c)  [deleted]"]
["7A-Y",null,null,null,null,null,null,null,"d)  [deleted]"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:37(a)","[deleted]"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:37(b)","[deleted]"]
["7A-Y",null,null,"7A16",2,"7A-16",null,"IFRS 7:38","Did the entity obtain financial or non-financial assets during the period by taking possession of collateral it held as security or calling on other credit enhancements (e.g. guarantees), and did such assets meet the recognition criteria in other IFRSs?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A16-Y",null,null,null,"7A-16",null,null,"The entity shall disclose for such assets held at the reporting date:"]
["7A-Y","7A16-Y",null,null,null,null,null,"IFRS 7:38(a)","a)      the nature and carrying amount of the assets; and"]
["7A-Y","7A16-Y",null,null,null,null,null,"IFRS 7:38(b)","b)      when the assets are not readily convertible into cash, its policies for disposing of such assets or for using them in its operations."]
["7A-Y",null,null,null,null,null,null,null,"Liquidity risk"]
["7A-Y",null,null,null,null,"7A",null,null,"The entity shall disclose:"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:39(a)","a)      a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities:"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:39(b)","b)      a maturity analysis for derivative financial liabilities. The maturity analysis shall include the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows (see paragraph B11B);"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:39(c)","c)      a description of how it manages the liquidity risk inherent in 39(a) and 39 (b) (see above)."]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:B10A","The entity shall explain how the summary quantitative data about its exposure to liquidity risk are determined."]
["7A-Y",null,null,"7AC8",2,"7A",null,"IFRS 7:B10A","If the outflows of cash (or another financial asset) included in those data could either:"]
["7A-Y",null,null,null,null,null,null,null,"a)    occur significantly earlier than indicated in the data, or"]
["7A-Y",null,null,null,null,null,null,null,"b)    be for significantly different amounts from those indicated in the data (e.g. for a derivative that is not included in the data on a net settlement basis but for which the counterparty has the option to require gross settlement),"]
["7A-Y",null,null,null,null,null,null,null,"the entity shall state that fact and provide quantitative information that enables users of its financial statements to evaluate the extent of this risk unless that information is included in the contractual maturity analyses required by paragraph 39(a) or (b)."]
["7A-Y","7AC8-G",null,null,null,null,null,"IFRS 7:B10A","Notes: \n\n1) In accordance with paragraph 34(a), an entity discloses summary quantitative data about its exposure to liquidity risk on the basis of the information provided internally to key management personnel."]
["7A-Y","7AC8-G",null,null,null,null,null,"IFRS 7:B11 ","2)     When preparing a maturity analysis required by paragraph 39(a) and (b) of IFRS 7, an entity must use its judgement to determine an appropriate number of time bands."]
["7A-Y","7AC8-G",null,null,null,null,null,null,"For example, an entity might determine that the following time bands are appropriate:"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"a)     not later than one month"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"b)     later than one month and not later than three months"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"c)     later than three months and not later than one year; and"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"d)     later than one year and not later than five years"]
["7A-Y","7AC8-G",null,null,null,null,null,"IFRS 7:B11A","3)     When preparing a maturity analysis required by paragraph 39(a) and (b) of IFRS 7, an entity does not separate an embedded derivative from a hybrid (combined) financial instrument. For such an instrument, an entity is required to apply the requirements of paragraph 39(a)."]
["7A-Y","7AC8-G",null,null,null,null,null,"IFRS 7:B11B","4)     Disclosure of  a quantitative maturity analysis for derivative financial liabilities (see paragraph 39(b) above) that shows remaining contractual maturities is required if the contractual maturities are essential for an understanding of the timing of the cash flows. For example, this would be the case for:"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"a)      an interest rate swap with a remaining maturity of five years in a cash flow hedge of a variable rate financial asset or liability."]
["7A-Y","7AC8-G",null,null,null,null,null,null,"b)      all loan commitments."]
["7A-Y","7AC8-G",null,null,null,null,null,"IFRS 7:B11C","5)     In the disclosure of maturity analyses for financial liabilities that show the remaining contractual maturities for some financial liabilities:"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"a)     when a counterparty has a choice of when an amount is paid, the liability is allocated to the earliest period in which the entity can be required to pay. For example, financial liabilities that an entity can be required to repay on demand (e.g. demand deposits) are included in the earliest time band. "]
["7A-Y","7AC8-G",null,null,null,null,null,null,"b)     when an entity is committed to make amounts available in instalments, each instalment is allocated to the earliest period in which the entity can be required to pay. For example, an undrawn loan commitment is included in the time band containing the earliest date it can be drawn down."]
["7A-Y","7AC8-G",null,null,null,null,null,null,"c)     for issued financial guarantee contracts the maximum amount of the guarantee is allocated to the earliest period in which the guarantee could be called."]
["7A-Y","7AC8-G",null,null,null,null,null,"IFRS 7:B11D","6)     The contractual amounts disclosed in the maturity analyses as required by paragraph 39(a) and (b) are the contractual undiscounted cash flows."]
["7A-Y","7AC8-G",null,null,null,null,null,null,"For example:"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"a)       gross lease liabilities (before deducting finance charges);\n"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"b)      prices specified in forward agreements to purchase financial assets\n         for cash;"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"c)      net amounts for pay-floating/receive-fixed interest rate swaps for\n         which net cash flows are exchanged;"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"d)      contractual amounts to be exchanged in a derivative financial\n         instrument (e.g. a currency swap) for which gross cash flows are\n         exchanged; and"]
["7A-Y","7AC8-G",null,null,null,null,null,null,"e)      gross loan commitments."]
["7A-Y","7AC8-G",null,null,null,null,null,null,"Such undiscounted cash flows differ from the amount included in the statement of financial position because the amount in that statement is based on discounted cash flows. When the amount payable is not fixed, the amount disclosed is determined by reference to the conditions existing at the end of the reporting period. For example, when the amount payable varies with changes in an index, the amount disclosed may be based on the level of the index at the end of the period."]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:B11E","In describing how an entity manages the liquidity risk inherent in the items disclosed in the quantitative disclosures required in paragraph 39(a) and 39(b) of IFRS 7 (as required by paragraph 39(c) of IFRS 7), an  entity shall disclose a maturity analysis of financial assets it holds for managing liquidity risk (e.g. financial assets that are readily saleable or expected to generate cash inflows to meet cash outflows on financial liabilities), if that information is necessary to enable users of its financial statements to evaluate the nature and extent of liquidity risk."]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:B11F","Other factors that an entity might consider in providing the disclosure required in paragraph 39(c) include, but are not limited to, whether the entity:"]
["7A-Y",null,null,null,null,null,null,null,"a)      has committed borrowing facilities (e.g. commercial paper facilities) or other lines of credit (e.g. stand-by credit facilities) that it can access to meet liquidity needs;"]
["7A-Y",null,null,null,null,null,null,null,"b)      holds deposits at central banks to meet liquidity needs;"]
["7A-Y",null,null,null,null,null,null,null,"c)      has very diverse funding sources;"]
["7A-Y",null,null,null,null,null,null,null,"d)      has significant concentrations of liquidity risk in either its assets or its funding sources;"]
["7A-Y",null,null,null,null,null,null,null,"e)      has internal control processes and contingency plans for managing liquidity risk;"]
["7A-Y",null,null,null,null,null,null,null,"f)       has instruments that include accelerated repayment terms (e.g. on the downgrade of the entity’s credit rating);"]
["7A-Y",null,null,null,null,null,null,null,"g)      has instruments that could require the posting of collateral (e.g. margin calls for derivatives);"]
["7A-Y",null,null,null,null,null,null,null,"h)      has instruments that allows the entity to choose whether it settles its financial liabilities by delivering cash (or another financial asset) or by delivering its own shares; or"]
["7A-Y",null,null,null,null,null,null,null,"i)        has instruments that are subject to master netting agreements."]
["7A-Y",null,null,null,null,null,null,null,"Market risk"]
["7A-Y",null,null,"7AC9",2,"7A",null,null,"Unless the entity complies with paragraph 41 of IFRS 7 (see below), it shall disclose:"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:40(a)","a)      a sensitivity analysis for each type of market risk to which the entity is exposed at the end of the reporting period, 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;"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:40(b)","b)      the methods and assumptions used in preparing the sensitivity analysis; and"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:40(c)","c)      changes from the previous period in the methods and assumptions used, and the reasons for such changes."]
["7A-Y","7AC9-G",null,null,null,null,null,"IFRS 7:B17 to B28","Notes:\n\n1)      An entity decides how it aggregates information to display the overall picture without combining information with different characteristics about exposures to risks from significantly different economic environments. If an entity has exposure to only one type of market risk in only one economic environment, it would not show disaggregated information."]
["7A-Y","7AC9-G",null,null,null,null,null,null,"2)      An entity is not required to determine what the profit or loss for the period would have been if the relevant risk variable had been different. Instead, an entity discloses the effect on profit or loss and equity at the end of the reporting period assuming that a reasonably possible change in the relevant risk variable had occurred at the end of the reporting period and had been applied to the risk exposures in existence at that date. In determining this effect, the entity should consider the economic environment in which it operates. A ‘reasonably possible change’ should not include remote or ‘worst case’ scenarios or ‘stress tests’."]
["7A-Y","7AC9-G",null,null,null,null,null,null,"3)      The sensitivity analysis should show the effects of changes that are considered to be reasonably possible over the period until the end of the next reporting period."]
["7A-Y","7AC9-G",null,null,null,null,null,null,"4)      An entity is not required to disclose the effect on profit or loss and equity for each change within a range of reasonably possible changes of the relevant risk variable. Disclosure of the effects of the changes at the limits of the reasonably possible range would be sufficient."]
["7A-Y","7AC9-G",null,null,null,null,null,null,"5)      An entity shall provide sensitivity analyses for the whole of its business, but may provide different types of sensitivity analysis for different classes of financial instruments. For example, a sensitivity analysis would be disclosed for each currency to which an entity has significant exposure."]
["7A-Y","7AC9-G",null,null,null,null,null,null,"6)      Interest rate risk arises on interest-bearing financial instruments recognised in the statement of the financial position (e.g.  debt instruments acquired or issued) and on some financial instruments not recognised in the statement of financial position (e.g. some loan commitments)."]
["7A-Y","7AC9-G",null,null,null,null,null,null,"7)      Currency risk arises on financial instruments that are denominated in a foreign currency, i.e. in a currency other than the functional currency in which they are measured (see IAS 21 for definition of functional currency). Currency risk does not arise from financial instruments that are non-monetary items or from financial instruments denominated in the functional currency. \n"]
["7A-Y","7AC9-G",null,null,null,null,null,null,"8)      A sensitivity analysis is disclosed for each currency to which an entity has significant exposure. Other price risk arises on financial instruments because of changes in, for example, commodity prices or equity prices. An entity might disclose the effect of a decrease in a specified stock market index, commodity price, or other risk variable. For example, if an entity gives residual value guarantees that are financial instruments, the entity discloses an increase or decrease in the value of the assets to which the guarantee applies."]
["7A-Y","7AC9-G",null,null,null,null,null,null,"9)      No sensitivity analysis is required for financial instruments that an entity classifies as its own equity instruments."]
["7A-Y","7AC9-G",null,null,null,null,null,null,"10) Separate analysis is disclosed for:\n\n          a) sensitivity of profit or loss that arises, for example, from instruments \n              measured at fair value through profit or loss; and\n\n          b) sensitivity of other comprehensive income that arises, for example,\n              from investments in equity instruments whose changes in fair value\n              are presented in other comprehensive income.\n"]
["7A-Y",null,null,"7A17",2,"7A-17",null,"IFRS 7:41","Did the entity prepare a sensitivity analysis, such as value-at-risk, in accordance with IFRS 7.41?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A17-Y",null,"7A17C1",3,"7A-17",null,"IFRS 7:41","If the entity prepares a sensitivity analysis, such as value-at-risk, that reflects interdependencies between risk variables (e.g. interest rates and exchange rates) and uses it to manage financial risks, it may use that sensitivity analysis in place of the analysis specified in paragraph 40 of IFRS 7 (see above)."]
["7A-Y","7A17-Y","7A17C1-G",null,null,null,null,"IFRS 7:B20","Note:      This applies even if such a methodology measures only the potential for loss and does not measure the potential for gain."]
["7A-Y","7A17-Y",null,null,null,"7A-17",null,null,"In the circumstances described in paragraph 41 of IFRS 7 (see above), the entity shall also disclose:"]
["7A-Y","7A17-Y",null,"7A17C2",3,null,null,"IFRS 7:41(a)","a)      an explanation of the method used in preparing such a sensitivity analysis, and of the main parameters and assumptions underlying the data provided; and"]
["7A-Y","7A17-Y","7A17C2-G",null,null,null,null,"IFRS 7:B20","Notes:\n\n1) An entity may comply with paragraph 41(a) of IFRS 7 by disclosing the type of value-at-risk model used (for example whether the model relies on Monte Carlo simulations), an explanation about how the model works and the main assumptions (for example the holding period and confidence level).\n"]
["7A-Y","7A17-Y","7A17C2-G",null,null,null,null,null,"2) An entity may also disclose the historical observation period and weightings applied to observations within that period, an explanation of how options are dealt with in the calculations, and which volatilities and correlations (or, alternatively, Monte Carlo probability distribution simulations) are used.\n"]
["7A-Y","7A17-Y",null,null,null,null,null,"IFRS 7:41(b)","b)      an explanation of the objective of the method used and of limitations that may result in the information not fully reflecting the fair value of the assets and liabilities involved."]
["7A-Y",null,null,null,null,"7A",null,"IFRS 7:42","When the sensitivity analyses disclosed in accordance with paragraphs 40 or 41 of IFRS 7 (see above) are unrepresentative of a risk inherent in a financial instrument (for example, because the year-end exposure does not reflect the exposure during the year), the entity shall disclose that fact and the reason it believes the sensitivity analyses are unrepresentative."]
["7A-Y",null,null,null,null,null,null,null,"Transfers of Financial Assets"]
["7A-G",null,null,null,null,null,null,"IFRS 7:42A","Note: The disclosure requirements in paragraphs 42B–42H (see below) relating to transfers of financial assets supplement the other disclosure requirements of this IFRS. An entity shall present the disclosures required by paragraphs 42B–42H (see below) in a single note in its financial statements. An entity shall provide the required disclosures for all transferred financial assets that are not derecognised and for any continuing involvement in a transferred asset, existing at the reporting date, irrespective of when the related transfer transaction occurred."]
["7A-Y",null,null,"7A18",2,"7A-18",null,null,"Has the entity transferred all or a part of a financial asset (the transferred financial asset) by any of the following ways:"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:42A(a)","a)      transferring the contractual rights to receive the cash flows of that financial asset; or"]
["7A-Y",null,null,null,null,null,null,"IFRS 7:42A(b)","b)     retaining the contractual rights to receive the cash flows of that financial asset, but assumes a contractual obligation to pay the cash flows to one or more recipients in an arrangement."]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A18-Y",null,"7A18C1",3,"7A-18",null,null,"An entity shall disclose information that enables users of its financial statements:"]
["7A-Y","7A18-Y",null,null,null,null,null,"IFRS 7:42B(a)","a.     to understand the relationship between transferred financial assets that are not derecognised in their entirety and the associated liabilities; and"]
["7A-Y","7A18-Y",null,null,null,null,null,"IFRS 7:42B(b)","b.     to evaluate the nature of, and risks associated with, the entity's continuing involvement in derecognised financial assets."]
["7A-Y","7A18-Y","7A18C1-G",null,null,null,null,"IFRS 7:42C","For the purposes of applying the disclosure requirements in paragraphs 42E–42H, an entity has continuing involvement in a transferred financial asset if, as part of the transfer, the entity retains any of the contractual rights or obligations inherent in the transferred financial asset or obtains any new contractual rights or obligations relating to the transferred financial asset. For the purposes of applying the disclosure requirements in paragraphs 42E–42H, the following do not constitute continuing involvement:"]
["7A-Y","7A18-Y","7A18C1-G",null,null,null,null,null,"a) normal representations and warranties relating to fraudulent transfer and concepts of reasonableness, good faith and fair dealings that could invalidate a transfer as a result of legal action; and"]
["7A-Y","7A18-Y","7A18C1-G",null,null,null,null,null,"b) a forward, option and other contracts to reacquire the transferred financial asset for which the contract price (or exercise price) is the fair value of the transferred financial asset; or\n"]
["7A-Y","7A18-Y","7A18C1-G",null,null,null,null,null,"c) an arrangement whereby an entity retains the contractual rights to receive the cash flows of a financial asset but assumes a contractual obligation to pay the cash flows to one or more entities and the conditions in paragraph 3.2.5(a)–(c) of IFRS 9 are met."]
["7A-Y",null,null,null,null,null,null,null,"Transferred Financial Assets That Are Not Derecognised in Their Entirety"]
["7A-Y",null,null,"7A19",2,"7A-19",null,"IFRS 7:42D","Has the entity transferred financial assets in such a way that part or all of the transferred financial assets do not qualify for derecognition?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["7A-Y","7A19-Y",null,"7A19C1",3,"7A-19",null,null,"The entity shall disclose at each reporting date for each class of transferred financial assets that are not derecognised in their entirety:"]
["7A-Y","7A19-Y",null,null,null,null,null,"IFRS 7:42D(a)","a)     the nature of the transferred assets;"]
["7A-Y","7A19-Y",null,null,null,null,null,"IFRS 7:42D(b)","b)     the nature of the risks and rewards of ownership to which the entity is exposed;"]
["7A-Y","7A19-Y",null,null,null,null,null,"IFRS 7:42D(c)","c)      a description of the nature of the relationship between the transferred assets and the associated liabilities, including restrictions arising from the transfer on the reporting entity's use of the transferred assets;"]
["7A-Y","7A19-Y",null,null,null,null,null,"IFRS 7:42D(d)","d)      when the counterparty (counterparties) to the associated liabilities has (have) recourse only to the transferred assets, a schedule that sets out the fair value of the transferred assets, the fair value of the associated liabilities and the net position (the difference between the fair value of the transferred assets and the associated liabilities);"]
["7A-Y","7A19-Y",null,null,null,null,null,"IFRS 7:42D(e)","e)      when the entity continues to recognise all of the transferred assets, the carrying amounts of the transferred assets and the associated liabilities; and"]
["7A-Y","7A19-Y",null,null,null,null,null,"IFRS 7:42D(f)","f)     when the entity continues to recognise the assets to the extent of its continuing involvement (see paragraphs 3.2.6(c)(ii) and 3.2.16 of IFRS 9), the total carrying amount of the original assets before the transfer, the carrying amount of the assets that the entity continues to recognise, and the carrying amount of the associated liabilities."]
["7A-Y","7A19-Y","7A19C1-G",null,null,null,null,"IFRS 7:B32","Note: Paragraph 42D of IFRS 7 (see above) requires disclosures when part or all of the transferred financial assets do not qualify for derecognition. Those disclosures are required at each reporting date at which the entity continues to recognise the transferred financial assets, regardless of when the transfers occurred.\n"]
["7A-Y",null,null,null,null,null,null,null,"Transferred Financial Assets That Are Derecognised in Their Entirety"]
[null,null,null,null,null,null,null,null,"If yes: activate common questions below"]
["7A-Y","7A19-Y",null,"7A20",2,"7A-20",null,"IFRS 7:42E","Has the entity derecognised transferred financial assets in their entirety (see paragraph 3.2.6(a) and (c)(i) of IFRS 9) but has continuing involvement in them?"]
[null,null,null,null,null,null,null,null,"If yes: activate common questions below"]
["7A-Y","7A20-Y",null,null,null,"7A-20",null,"IFRS 7:42E","The entity shall disclose, as a minimum, for each type of continuing involvement at each reporting date:"]
["7A-Y","7A20-Y",null,null,null,null,null,"IFRS 7:42E(a)","a.     the carrying amount of the assets and liabilities that are recognised in the entity's statement of financial position and represent the entity's continuing involvement in the derecognised financial assets, and the line items in which the carrying amount of those assets and liabilities are recognised;"]
["7A-Y","7A20-Y",null,null,null,null,null,"IFRS 7:42E(b)","b.     the fair value of the assets and liabilities that represent the entity's continuing involvement in the derecognised financial assets;"]
["7A-Y","7A20-Y",null,null,null,null,null,"IFRS 7:42E(c)","c.     the amount that best represents the entity's maximum exposure to loss from its continuing involvement in the derecognised financial assets, and information showing how the maximum exposure to loss is determined;"]
["7A-Y","7A20-Y",null,null,null,null,null,"IFRS 7:42E(d)","d.     the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets (e.g. the strike price in an option agreement) or other amounts payable to the transferee in respect of the transferred assets. If the cash outflow is variable then the amount disclosed should be based on the conditions that exist at each reporting date;"]
["7A-Y","7A20-Y",null,"7A20C1",3,null,null,"IFRS 7:42E(e)","e.     a maturity analysis of the undiscounted cash outflows that would or may be required to repurchase the derecognised financial assets or other amounts payable to the transferee in respect of the transferred assets, showing the remaining contractual maturities of the entity's continuing involvement; and"]
["7A-Y","7A20-Y","7A20C1-G",null,null,null,null,"IFRS 7:B34","Note: Paragraph 42E(e) requires an entity to disclose a maturity analysis of the undiscounted cash outflows to repurchase derecognised financial assets or other amounts payable to the transferee in respect of the derecognised financial assets, showing the remaining contractual maturities of the entity's continuing involvement. This analysis distinguishes cash flows that are required to be paid (e.g. forward contracts), cash flows that the entity may be required to pay (e.g. written put options) and cash flows that the entity might choose to pay (e.g. purchased call options)."]
["7A-Y","7A20-Y","7A20C1-G",null,null,null,null,"IFRS 7:B35","Note: The entity shall use its judgement to determine an appropriate number of time bands in preparing the maturity analysis required by paragraph 42E(e). For example, an entity might determine that the following maturity time bands are appropriate:"]
["7A-Y","7A20-Y","7A20C1-G",null,null,null,null,null,"a.    not later than one month;"]
["7A-Y","7A20-Y","7A20C1-G",null,null,null,null,null,"b.    later than one month and not later than three months;"]
["7A-Y","7A20-Y","7A20C1-G",null,null,null,null,null,"c.    later than three months and not later than six months;"]
["7A-Y","7A20-Y","7A20C1-G",null,null,null,null,null,"d.    later than six months and not later than one year;"]
["7A-Y","7A20-Y","7A20C1-G",null,null,null,null,null,"e.    later than one year and not later than three years;"]
["7A-Y","7A20-Y","7A20C1-G",null,null,null,null,null,"f.     later than three years and not later than five years; and"]
["7A-Y","7A20-Y","7A20C1-G",null,null,null,null,null,"g.    more than five years."]
["7A-Y","7A20-Y","7A20C1-G",null,null,null,null,"IFRS 7:B36","Note: If there is a range of possible maturities, the cash flows are included on the basis of the earliest date on which the entity can be required or is permitted to pay."]
["7A-Y","7A20-Y",null,"7A20C2",3,null,null,"IFRS 7:42E(f)","f.     qualitative information that explains and supports the quantitative disclosures required in (a)–(e)."]
["7A-Y","7A20-Y","7A20C2-G",null,null,null,null,"IFRS 7:B37","Note: The qualitative information required by paragraph 42E(f) includes a description of the derecognised financial assets and the nature and purpose of the continuing involvement retained after transferring those assets. It also includes a description of the risks to which an entity is exposed, including:"]
["7A-Y","7A20-Y","7A20C2-G",null,null,null,null,null,"a.     a description of how the entity manages the risk inherent in its continuing involvement in the derecognised financial assets;"]
["7A-Y","7A20-Y","7A20C2-G",null,null,null,null,null,"b.     whether the entity is required to bear losses before other parties, and the ranking and amounts of losses borne by parties whose interests rank lower than the entity's interest in the asset (i.e. its continuing involvement in the asset); and"]
["7A-Y","7A20-Y","7A20C2-G",null,null,null,null,null,"c.    a description of any triggers associated with obligations to provide financial support or to repurchase a transferred financial asset."]
["7A-Y","7A20-Y",null,"7A20C3",3,"7A-20",null,"IFRS 7:42F","The entity may aggregate the information required by paragraph 42E (see above) in respect of a particular asset if the entity has more than one type of continuing involvement in that derecognised financial asset, and report it under one type of continuing involvement."]
["7A-Y","7A20-Y","7A20C3-G",null,null,null,null,"IFRS 7:B33","Note: Paragraphs 42E–42H of IFRS 7 require qualitative and quantitative disclosures for each type of continuing involvement in derecognised financial assets. The entity shall aggregate its continuing involvement into types that are representative of the entity's exposure to risks. For example, an entity may aggregate its continuing involvement by type of financial instrument (e.g. guarantees or call options) or by type of transfer (e.g. factoring of receivables, securitisations and securities lending)."]
["7A-Y","7A20-Y",null,null,null,"7A-20",null,null,"The entity shall disclose for each type of continuing involvement:"]
["7A-Y","7A20-Y",null,"7A20C4",3,null,null,"IFRS 7:42G(a)","a.      the gain or loss recognised at the date of transfer of the assets;"]
["7A-Y","7A20-Y","7A20C4-G",null,null,null,null,"IFRS 7:B38","Note: Paragraph 42G(a) requires an entity to disclose the gain or loss on derecognition relating to financial assets in which the entity has continuing involvement. The entity shall disclose if a gain or loss on derecognition arose because the fair values of the components of the previously recognised asset (i.e. the interest in the asset derecognised and the interest retained by the entity) were different from the fair value of the previously recognised asset as a whole. In that situation, the entity shall also disclose whether the fair value measurements included significant inputs that were not based on observable market data, as described in paragraph 27A. "]
["7A-Y","7A20-Y",null,null,null,null,null,"IFRS 7:42G(b)","b.     income and expenses recognised, both in the reporting period and cumulatively, from the entity's continuing involvement in the derecognised financial assets (e.g. fair value changes in derivative instruments); and"]
["7A-Y","7A20-Y",null,null,null,null,null,"IFRS 7:42G(c)","c.      if the total amount of proceeds from transfer activity (that qualifies for derecognition) in a reporting period is not evenly distributed throughout the reporting period (e.g. if a substantial proportion of the total amount of transfer activity takes place in the closing days of a reporting period):"]
["7A-Y","7A20-Y",null,null,null,null,null,"IFRS 7:42G(c)(i)","       i.       when the greatest transfer activity took place within that reporting period (e.g. the last five days before the end of the reporting period);"]
["7A-Y","7A20-Y",null,null,null,null,null,"IFRS 7:42G(c)(ii)","       ii.       the amount (e.g. related gains or losses) recognised from transfer activity in that part of the reporting period; and"]
["7A-Y","7A20-Y",null,null,null,null,null,"IFRS 7:42G(c)(iii)","       iii.      the total amount of proceeds from transfer activity in that part of the reporting period."]
["7A-Y","7A20-Y",null,null,null,"7A-20",null,"IFRS 7:42G","The entity shall provide the information required by paragraph 42G of IFRS 7 (see above) for each period for which a statement of comprehensive income is presented."]
["7A-Y",null,null,null,null,null,null,null,"Supplementary Information"]
["7A-Y",null,null,"7AC10",2,"7A",null,"IFRS 7:42H","The entity shall disclose any additional information that it considers necessary to meet the disclosure objectives in paragraph 42B. "]
["7A-Y","7AC10-G",null,null,null,null,null,"IFRS 7:B39","Note: The disclosures required in paragraphs 42D–42G may not be sufficient to meet the disclosure objectives in paragraph 42B. If this is the case, the entity shall disclose whatever additional information is necessary to meet the disclosure objectives. The entity shall decide, in the light of its circumstances, how much additional information it needs to provide to satisfy the information needs of users and how much emphasis it places on different aspects of the additional information. It is necessary to strike a balance between burdening financial statements with excessive detail that may not assist users of financial statements and obscuring information as a result of too much aggregation."]
[null,null,null,null,null,null,null,null,"Transition to IFRS 9"]
[null,null,null,"7B",1,"7B","7B",null,"Is the entity applying IFRS 9 for the first time?"]
[null,null,null,null,null,null,null,null,"If yes:"]
["7B-Y",null,null,null,null,"7B",null,"IFRS 7:42I","In the reporting period that includes the date of initial application of IFRS 9, the entity shall disclose the following information for each class of financial assets and financial liabilities as at the date of initial application: "]
["7B-Y",null,null,null,null,null,null,null,"a) the original measurement category and carrying amount determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements);"]
["7B-Y",null,null,null,null,null,null,null,"b) the new measurement category and carrying amount determined in accordance with IFRS 9;"]
["7B-Y",null,null,null,null,null,null,null,"c) the amount of any financial assets and financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, distinguishing between those that IFRS 9 requires an entity to reclassify and those that an entity elects to reclassify at the date of initial application."]
["7B-Y",null,null,null,null,"7B",null,null,"In accordance with paragraph 7.2.2 of IFRS 9, depending on the entity’s chosen approach to applying IFRS 9, the transition can involve more than one date of initial application. Therefore this paragraph may result in disclosure on more than one date of initial application. An entity shall present these quantitative disclosures in a table unless another format is more appropriate."]
["7B-Y",null,null,null,null,"7B",null,"IFRS 7:42J","In the reporting period that includes the date of initial application of IFRS 9, an entity shall disclose qualitative information to enable users to understand: "]
["7B-Y",null,null,null,null,null,null,null,"a) how it applied the classification requirements in IFRS 9 to those financial assets whose classification has changed as a result of applying IFRS 9.\n"]
["7B-Y",null,null,null,null,null,null,null,"b) the reasons for any designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at the date of initial application."]
["7B-Y",null,null,null,null,"7B",null,null,"In accordance with paragraph 7.2.2 of IFRS 9, depending on the entity’s chosen approach to applying IFRS 9, the transition can involve more than one date of initial application. Therefore this paragraph may result in disclosure on more than one date of initial application."]
["7B-Y",null,null,null,null,null,null,"IFRS 7:42K","In the reporting period that an entity first applies the classification and measurement requirements for financial assets in IFRS 9 (ie when the entity transitions from IAS 39 to IFRS 9 for financial assets), it shall present the disclosures set out in paragraphs 42L–42O of this IFRS as required by paragraph 7.2.15 of IFRS 9."]
["7B-Y",null,null,"7BC1",2,null,null,"IFRS 7:42L","When required by paragraph 42K, an entity shall disclose the changes in the classifications of financial assets and financial liabilities as at the date of initial application of IFRS 9, showing separately: \na) the changes in the carrying amounts on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in measurement attribute on transition to IFRS 9); and\nb) the changes in the carrying amounts arising from a change in measurement attribute on transition to IFRS 9."]
["7B-Y","7BC1-G",null,null,null,null,null,null,"The disclosures in this paragraph need not be made after the annual reporting period in which the entity initially applies the classification and measurement requirements for financial assets in IFRS 9."]
["7B-Y",null,null,"7BC2",2,null,null,"IFRS 7:42M","When required by paragraph 42K, an entity shall disclose the following for financial assets and financial liabilities that have been reclassified so that they are measured at amortised cost and, in the case of financial assets, that have been reclassified out of fair value through profit or loss so that they are measured at fair value through other comprehensive income, as a result of the transition to IFRS 9: \na) the fair value of the financial assets or financial liabilities at the end of the reporting period; and\nb) the fair value gain or loss that would have been recognised in profit or loss or other comprehensive income during the reporting period if the financial assets or financial liabilities had not been reclassified."]
["7B-Y","7BC2-G",null,null,null,null,null,null,"The disclosures in this paragraph need not be made after the annual reporting period in which the entity initially applies the classification and measurement requirements for financial assets in IFRS 9."]
["7B-Y",null,null,"7BC3",2,null,null,"IFRS 7:42N","When required by paragraph 42K, an entity shall disclose the following for financial assets and financial liabilities that have been reclassified out of the fair value through profit or loss category as a result of the transition to IFRS 9: \na) the effective interest rate determined on the date of initial application; and \nb) the interest revenue or expense recognised."]
["7B-Y","7BC3-G",null,null,null,null,null,null,"If an entity treats the fair value of a financial asset or a financial liability as the new gross carrying amount at the date of initial application (see paragraph 7.2.11 of IFRS 9), the disclosures in this paragraph shall be made for each reporting period until derecognition. Otherwise, the disclosures in this paragraph need not be made after the annual reporting period in which the entity initially applies the classification and measurement requirements for financial assets in IFRS 9"]
["7B-Y",null,null,null,null,null,null,"IFRS 7:42O","When an entity presents the disclosures set out in paragraphs 42K–42N, those disclosures, and the disclosures in paragraph 25 of this IFRS, must permit reconciliation between:\na) the measurement categories presented in accordance with IAS 39 and IFRS 9; and\nb) the class of financial instrument \nas at the date of initial application."]
["7B-Y",null,null,null,null,null,null,"IFRS 7:42P","On the date of initial application of Section 5.5 of IFRS 9, an entity is required to disclose information that would permit the reconciliation of the ending impairment allowances in accordance with IAS 39 and the provisions in accordance with IAS 37 to the opening loss allowances determined in accordance with IFRS 9. For financial assets, this disclosure shall be provided by the related financial assets’ measurement categories in accordance with IAS 39 and IFRS 9, and shall show separately the effect of the changes in the measurement category on the loss allowance at that date."]
["7B-Y",null,null,null,null,null,null,"IFRS 7:42Q","In the reporting period that includes the date of initial application of IFRS 9, an entity is not required to disclose the line item amounts that would have been reported in accordance with the classification and measurement requirements (which includes the requirements related to amortised cost measurement of financial assets and impairment in Sections 5.4 and 5.5 of IFRS 9) of:\na) IFRS 9 for prior periods; and\nb) IAS 39 for the current period."]
["7B-Y",null,null,null,null,null,null,"IFRS 7:42R","In accordance with paragraph 7.2.4 of IFRS 9, if it is impracticable (as defined in IAS 8) at the date of initial application of IFRS 9 for an entity to assess a modified time value of money element in accordance with paragraphs B4.1.9B–B4.1.9D of IFRS 9 based on the facts and circumstances that existed at the initial recognition of the financial asset, an entity shall assess the contractual cash flow characteristics of that financial asset based on the facts and circumstances that existed at the initial recognition of the financial asset without taking into account the requirements related to the modification of the time value of money element in paragraphs B4.1.9B–B4.1.9D of IFRS 9. An entity shall disclose the carrying amount at the reporting date of the financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition of the financial asset without taking into account the requirements related to the modification of the time value of money element in paragraphs B4.1.9B–B4.1.9D of IFRS 9 until those financial assets are derecognised."]
["7B-Y",null,null,null,null,null,null,"IFRS 7:42S","In accordance with paragraph 7.2.5 of IFRS 9, if it is impracticable (as defined in IAS 8) at the date of initial application for an entity to assess whether the fair value of a prepayment feature was insignificant in accordance with paragraphs B4.1.12(d) of IFRS 9 based on the facts and circumstances that existed at the initial recognition of the financial asset, an entity shall assess the contractual cash flow characteristics of that financial asset based on the facts and circumstances that existed at the initial recognition of the financial asset without taking into account the exception for prepayment features in paragraph B4.1.12 of IFRS 9. An entity shall disclose the carrying amount at the reporting date of the financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition of the financial asset without taking into account the exception for prepayment features in paragraph B4.1.12 of IFRS 9 until those financial assets are derecognised"]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS8P","index":19,"n_rows":222,"n_cols":12,"rows_kept":222,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,"IFRS 8","Operating Segments",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses IFRS 8, which requires certain entities to report information regarding the nature and financial effects of their various operating segments.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"IFRS 8:2","IFRS 8 applies to the separate or individual financial statements of an entity (and to the consolidated financial statements of a group with a parent):",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"•   whose debt or equity instruments are traded in a public market; or",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"•   that files, or is in the process of filing, its (consolidated) financial statements with a securities commission or other regulatory organisation for the purpose of issuing any class of instruments in a public market.",null,null,"No"]
["-G",null,null,null,null,null,null,"IFRS 8:4","However, when both separate and consolidated financial statements for the parent are presented in a single financial report, segment information is only required on the basis of the consolidated financial statements.",null,null,"Guidance"]
["-G",null,null,null,null,null,null,"IFRS 8:3","If an entity that is not required to apply IFRS 8 chooses to disclose information about segments that does not comply with the Standard, the information should not be described as segment information."]
["-G",null,null,null,null,null,null,null,"The Implementation Guidance accompanying IFRS 8 provides examples to illustrate the segment disclosures required by the Standard."]
["-G",null,null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective:\n\nNone"]
[null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,"8A","8A",null,"Does the entity :"]
[null,null,null,"8Aa",1,null,null,null,"(a) have a debt or equity instruments that are traded in a public market (for example, a domestic or foreign stock exchange or an over-the counter market); or"]
[null,null,null,"8Ab",1,null,null,null,"(b) file or is in the process of filing, its (consolidated) financial statements with a securities commission or other regulatory organisation for the purpose of issuing any class of instruments in a public market; or"]
[null,null,null,"8Ac",1,null,null,null,"(c) choose to disclose voluntary information about segments that is described as segment information."]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"Core principle"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:1","An entity shall disclose information to enable users of its financial statements to evaluate the nature and financial effects of the types of business activities in which it engages and the economic environments in which it operates."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"Reportable segments"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8AC1",2,"8A",null,"IFRS 8:11","The entity shall report separately information about each operating segment that:"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"a)      has been identified in accordance with paragraphs 5 to 10 of IFRS 8, or results from aggregating two or more of those segments in accordance with paragraph 12 of IFRS 8 (see below); and"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"b)      exceeds the quantitative thresholds in paragraph 13 of IFRS 8 (see below)."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC1-G",null,null,null,null,null,null,"Notes:"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC1-G",null,null,null,null,null,"IFRS 8:5","1)   An operating segment is a component of an entity:"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC1-G",null,null,null,null,null,null,"•   that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity);"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC1-G",null,null,null,null,null,null,"•   whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC1-G",null,null,null,null,null,null,"•   for which discrete financial information is available."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC1-G",null,null,null,null,null,null,"See paragraphs 5 to 10 of IFRS 8 for a discussion of the terms used in this definition."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC1-G",null,null,null,null,null,"IFRS 8:19","2)   IFRS 8 acknowledges that there may be a practical limit to the number of reportable segments that an entity separately discloses beyond which segment information may become too detailed. Although no precise limit has been determined, as the number of segments that are reportable in accordance with paragraphs 13 to 18 of IFRS 8 (see below) increases above ten, the Standard suggests that the entity should consider whether a practical limit has been reached."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"Aggregation criteria"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:12","Two or more operating segments may be aggregated into a single operating segment if: "]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"a)      aggregation is consistent with the core principle of IFRS 8 (see above); "]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"b)      the segments have similar economic characteristics; and"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"c)       the segments are similar in each of the following respects:"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"i)        the nature of the products and services;"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"ii)       the nature of the production processes;"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"iii)      the type or class of customer for their products and services;"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"iv)      the methods used to distribute their products or provide their services; and"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"v)       if applicable, the nature of the regulatory environment (e.g. banking, insurance, or public utilities)."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"Quantitative thresholds"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8AC2",2,"8A",null,"IFRS 8:13","An entity shall report separately information about an operating segment that meets any of the following quantitative thresholds:"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"a)      its reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; or"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"b)      the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"c)       its assets are 10 per cent or more of the combined assets of all operating segments."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC2-G",null,null,null,null,null,"IFRS 8:13","Note: Operating segments that do not meet any of the quantitative thresholds outlined above may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8A1",2,"8A-1",null,"IFRS 8:14","Does the entity combine information about operating segments that do not meet the quantitative thresholds with information about other operating segments that do not meet the quantitative thresholds to produce a reportable segment?  "]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8A1-Y",null,null,null,"8A-1",null,"IFRS 8:14","Do the operating segments have similar economic characteristics and share a majority of the aggregation criteria listed in paragraph 12 of IFRS 8 (see above)?"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8A2",2,"8A-2",null,"IFRS 8:15","Does the total external revenue reported by operating segments constitute less than 75 per cent of the entity’s revenue?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8A2-Y",null,null,null,"8A-2",null,"IFRS 8:15","Additional operating segments shall be identified as reportable segments (even if they do not meet the criteria in paragraph 13 of IFRS 8 as set out above) until at least 75 per cent of the entity’s revenue is included in reportable segments."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:16","Information about other business activities and operating segments that are not reportable shall be combined and disclosed in an ‘all other segments’ category separately from other reconciling items in the reconciliations required by paragraph 28 of IFRS 8 (see below)."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:16","The sources of the revenue included in the ‘all other segments’ category shall be described."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8A3",2,"8A-3",null,"IFRS 8:17","Does the management judge that an operating segment identified as a reportable segment in the immediately preceding period is of continuing significance?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8A3-Y",null,null,null,"8A-3",null,"IFRS 8:17","Information about that segment shall continue to be reported separately in the current period even if it no longer meets the criteria for reportability in paragraph 13 of IFRS 8 (see above)."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8A4",2,"8A-4",null,"IFRS 8:18","Is a new operating segment identified as a reportable segment in the current period in accordance with the quantitative thresholds? "]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8A4-Y",null,"8A4C1",3,"8A-4",null,"IFRS 8:18","Segment data for a prior period presented for comparative purposes shall be restated to reflect the newly reportable segment as a separate segment, even if that segment did not satisfy the criteria for reportability in paragraph 13 of IFRS 8 (see above) in the prior period. "]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8A4-Y","8A4C1-G",null,null,null,null,"IFRS 8:18","Note: Prior period segment information need not be restated if the necessary information is not available and the cost to develop it would be excessive."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"Disclosure"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8AC3",2,"8A",null,"IFRS 8:20","An entity shall disclose information to enable users of its financial statements to evaluate the nature and financial effects of the business activities in which it engages and the economic environments in which it operates."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC3-G",null,null,null,null,null,"IFRS 8:21","Notes:"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC3-G",null,null,null,null,null,null,"1)      To give effect to the principle in paragraph 20 of IFRS 8 (see above), an entity shall disclose the following for each period for which a statement of comprehensive income is presented:"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC3-G",null,null,null,null,null,null,"•   general information as described in paragraph 22 of IFRS 8 (see below);\n\n•   information about reported segment profit or loss, including specified revenues and expenses included in reported segment profit or loss, segment assets, segment liabilities and the basis of measurement, as described in paragraphs 23 to 27 of IFRS 8 (see below); and\n\n•   reconciliations of the totals of segment revenues, reported segment profit or loss, segment assets, segment liabilities, and other material segment items to corresponding entity amounts as described in paragraph 28 of IFRS 8 (see below)."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC3-G",null,null,null,null,null,null,"2)      Reconciliations of the amounts in the statement of financial position for reportable segments to the amounts in the entity’s statement of financial position are required for each date at which a statement of financial position is presented. Information for prior periods shall be restated as described in paragraphs 29 and 30 of IFRS 8 (see below)."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"General information"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,null,"An entity shall disclose the following general information:"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8AC4",2,"8A",null,"IFRS 8:22(a)","a)      factors used to identify the entity’s reportable segments, including the basis of organisation; and"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC4-G",null,null,null,null,null,null,"Note: For example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments, or a combination of factors and whether operating segments have been aggregated."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,"IFRS 8:22(aa)","aa) the judgements made by management in applying the aggregation criteria in paragraph 12. This includes a brief description of the operating segments that have been aggregated in this way and the economic indicators that have been assessed in determining that the aggregated operating segments share similar economic characteristics."]
[]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:22(b)","b)      types of products and services from which each reportable segment derives its revenues."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"Information about profit or loss, assets and liabilities"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:23","For each reportable segment, an entity shall report a measure of:"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,null,"      profit or loss"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8A5",2,"8A-5",null,"IFRS 8:23","Does the entity regularly provide a measure of total assets and liabilities for each reportable segment to the chief operating decision maker.  "]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8A5-Y",null,null,null,"8A-5",null,"IFRS 8:23","An entity shall report a measure of total assets and liabilities for each reportable segment ."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:23","An entity shall also disclose the following about each reportable segment if the specified amounts are included in the measure of segment profit or loss reviewed by the chief operating decision maker or are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss:"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:23(a)","a)      revenues from external customers;"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:23(b)","b)      revenues from transactions with other operating segments of the same entity;"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:23(c)","c)       interest revenue;"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:23(d)","d)      interest expense;"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:23(e)","e)      depreciation and amortisation;"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:23(f)","f)       material items of income and expense disclosed in accordance with paragraph 97 of IAS 1;"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:23(g)","g)      the entity’s interest in the profit or loss of associates and joint ventures accounted for by the equity method;"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:23(h)","h)      income tax expense or income; and"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:23(i)","i)        material non-cash items other than depreciation and amortisation."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8AC5",2,"8A",null,"IFRS 8:23","An entity shall report interest revenue separately from interest expense for each reportable segment unless a majority of the segment’s revenues are from interest and the chief operating decision maker relies primarily on net interest revenue to assess the performance of the segment and make decisions about resources to be allocated to the segment. "]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC5-G",null,null,null,null,null,null,"Note: Where a majority of the segment’s revenues are from interest and the chief operating decision maker relies primarily on net interest revenue to assess the performance of the segment and make decisions about resources to be allocated to the segment, an entity may report that segment’s interest revenue net of its interest expense and disclose that it has done so."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8A6",2,"8A-6",null,"IFRS 8:23","Are a majority of the segment’s revenues from interest and does the chief operating decision maker rely primarily on net interest revenue to assess the performance of the segment and make decisions about resources to be allocated to the segment?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8A6-Y",null,null,null,"8A-6",null,"IFRS 8:23","The entity that reports that segment’s interest revenue net of its interest expense shall disclose the fact that it has done so."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,null,"An entity shall disclose the following about each reportable segment if the specified amounts are included in the measure of segment assets reviewed by the chief operating decision maker or are otherwise regularly provided to the chief operating decision maker, even if not included in the measure of segment assets:"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:24(a)","a)      the amount of investment in associates and joint ventures accounted for by the equity method; and "]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,"IFRS 8:24(b)","b)      the amounts of additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets (see IAS 19 Employee Benefits) and rights arising under insurance contracts."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"Measurement"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:25","The amount of each segment item reported shall be the measure reported to the chief operating decision maker for the purposes of making decisions about allocating resources to the segment and assessing its performance."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:25","Adjustments and eliminations made in preparing an entity’s financial statements and allocations of revenues, expenses, and gains or losses shall be included in determining reported segment profit or loss only if they are included in the measure of the segment’s profit or loss that is used by the chief operating decision maker."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:25","Similarly, only those assets and liabilities that are included in the measures of the segment’s assets and segment’s liabilities that are used by the chief operating decision maker shall be reported for that segment."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:25","If amounts are allocated to reported segment profit or loss, assets or liabilities, those amounts shall be allocated on a reasonable basis."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8A7",2,"8A-7",null,"IFRS 8:26","Does the chief operating decision maker use only one measure of an operating segment’s profit or loss, the segment’s assets or the segment’s liabilities in assessing segment performance and deciding how to allocate resources?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8A7-Y",null,null,null,"8A-7"," ","IFRS 8:26","Segment profit or loss, assets and liabilities shall be reported at those measures.  "]
[null,null,null,null,null," ",null,null,"If no :"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8A7-N",null,null,null,"8A-7",null,"IFRS 8:26","The reported measures shall be those that management believes are determined in accordance with the measurement principles most consistent with those used in measuring the corresponding amounts in the entity’s financial statements."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:27","An entity shall provide an explanation of the measurements of segment profit or loss, segment assets and segment liabilities for each reportable segment."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,null,"At a minimum, an entity shall disclose the following:"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:27(a)","a)      the basis of accounting for any transactions between reportable segments;"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8AC6",2,"8A",null,"IFRS 8:27(b)","b)      the nature of any differences between the measurements of the reportable segments’ profits or losses and the entity’s profit or loss before income tax expense or income and discontinued operations (if not apparent from the reconciliations described in paragraph 28 of IFRS 8 – see below);"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC6-G",null,null,null,null,null,null,"Note: Those differences could include accounting policies and policies for allocation of centrally incurred costs that are necessary for an understanding of the reported segment information."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8AC7",2,"8A",null,"IFRS 8:27(c)","c)       the nature of any differences between the measurements of the reportable segments’ assets and the entity’s assets (if not apparent from the reconciliations described in paragraph 28 of IFRS 8 – see below);"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC7-G",null,null,null,null,null,null,"Note: Those differences could include accounting policies and policies for allocation of jointly used assets that are necessary for an understanding of the reported segment information."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8AC8",2,"8A",null,"IFRS 8:27(d)","d)      the nature of any differences between the measurements of the reportable segments’ liabilities and the entity’s liabilities (if not apparent from the reconciliations described in paragraph 28 of IFRS 8 – see below);"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC8-G",null,null,null,null,null,null,"Note: Those differences could include accounting policies and policies for allocation of jointly utilised liabilities that are necessary for an understanding of the reported segment information."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:27(e)","e)      the nature of any changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit or loss; and"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8AC9",2,"8A",null,"IFRS 8:27(f)","f)       the nature and effect of any asymmetrical allocations to reportable segments.  "]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC9-G",null,null,null,null,null,null,"Note: For example, an entity might allocate depreciation expense to a segment without allocating the related depreciable assets to that segment."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"Reconciliations"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8AC10",2,"8A",null,null,"An entity shall provide reconciliations of all of the following:"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC10-G",null,null,null,null,null,"IFRS 8:21","Note: Reconciliations of the amounts in the statement of financial position for reportable segments to the amounts in the entity’s statement of financial position are required for each date at which a statement of financial position is presented. Information for prior periods shall be restated as described in paragraphs 29 and 30 of IFRS 8 (see below). "]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:28(a)","a)      the total of the reportable segments’ revenues to the entity’s revenue;"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8AC11",2,"8A",null,"IFRS 8:28(b)","b)      the total of the reportable segments’ measures of profit or loss to the entity’s profit or loss before tax expense (tax income) and discontinued operations;  "]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC11-G",null,null,null,null,null,null,"Note: However, if an entity allocates to reportable segments items such as tax expense (tax income), the entity may reconcile the total of the segments’ measures of profit or loss to the entity’s profit or loss after those items."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,"IFRS 8:28(c)","c)       the total of the reportable segments’ assets to the entity’s assets if the segment assets are reported in accordance with paragraph 23; "]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:28(d)","d)      the total of the reportable segments’ liabilities to the entity’s liabilities if segment liabilities are reported in accordance with paragraph 23 of IFRS 8 (see above); and"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:28(e)","e)      the total of the reportable segments’ amounts for every other material item of information disclosed to the corresponding amount for the entity."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8AC12",2,"8A",null,"IFRS 8:28","All material reconciling items shall be separately identified and described.  "]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC12-G",null,null,null,null,null,"IFRS 8:28","Note: For example, the amount of each material adjustment needed to reconcile reportable segment profit or loss to the entity’s profit or loss arising from different accounting policies shall be separately identified and described."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"Restatement of previously reported information"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8A8",2,"8A-8",null,"IFRS 8:29","Has the entity changed the structure of its internal organisation in a manner that causes the composition of its reportable segments to change?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8A8-Y",null,"8A8C1",3,"8A-8",null,"IFRS 8:29","The corresponding information for earlier periods, including interim periods, shall be restated unless the information is not available and the cost to develop it would be excessive.  "]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8A8-Y","8A8C1-G",null,null,null,null,"IFRS 8:29","Note: The determination of whether the information is not available and the cost to develop it would be excessive shall be made for each individual item of disclosure."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8A8-Y",null,null,null,"8A-8",null,"IFRS 8:29","An entity shall disclose whether it has restated the corresponding items of segment information for earlier periods."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8A8-Y",null,"8A8C2",3,"8A-8",null,"IFRS 8:30","If segment information for earlier periods, including interim periods, is not restated to reflect the change, the entity shall disclose in the year in which the change occurs segment information for the current period on both the old basis and the new basis of segmentation."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8A8-Y","8A8C2-G",null,null,null,null,"IFRS 8:30","Note: The disclosures set out in paragraph 30 of IFRS 8 (see above) are not required where the necessary information is not available and the cost to develop it would be excessive."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null," "," ",null,null,null,"Entity-wide disclosures"]
["OR,8Aa-Y&G,8Ab-Y&G,8Ac-Y&G",null,null,null,null,null,null,"IFRS 8:31","Note: Paragraphs 32 to 34 of IFRS 8 (see below) apply to all entities subject to that Standard, including those entities that have a single reportable segment. Some entities’ business activities are not organised on the basis of differences in related products and services or differences in geographical areas of operations. Such an entity’s reportable segments may report revenues from a broad range of essentially different products and services, or more than one of its reportable segments may provide essentially the same products and services. Similarly, an entity’s reportable segments may hold assets in different geographical areas and report revenues from customers in different geographical areas, or more than one of its reportable segments may operate in the same geographical area. Information required by paragraphs 32 to 34 of IFRS 8 (see below) shall be provided only if it is not provided as part of the reportable segment information required by IFRS 8."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"Information about products and services"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8AC13",2,"8A",null,"IFRS 8:32","An entity shall report the revenues from external customers for each product and service or each group of similar products and services, unless the necessary information is not available and the cost to develop it would be excessive."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC13-G",null,null,null,null,null,"IFRS 8:32","Note: The amounts of revenues reported shall be based on the financial information used to produce the entity’s financial statements."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:32","Where the disclosures required under paragraph 32 of IFRS 8 (see above) are not made because the information is not available and the cost to develop it would be excessive, that fact shall be disclosed."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"Information about geographical areas"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,null,"An entity shall report the following geographical information, unless the necessary information is not available and the cost to develop it would be excessive:"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:33(a)","a)      revenues from external customers:"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"i)        attributed to the entity’s country of domicile; and"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"ii)       attributed to all foreign countries in total from which the entity derives revenues;"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:33(a)","b)      revenues from external customers attributed to an individual foreign country, where those revenues are material; "]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:33(a)","c)       the basis for attributing revenues from external customers to individual countries;"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8AC14",2,"8A",null,"IFRS 8:33(b)","d)      non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts: "]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"i)        located in the entity’s country of domicile; and"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"ii)       located in all foreign countries in total in which the entity holds assets; and"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC14-G",null,null,null,null,null,null,"Note: For assets classified according to a liquidity presentation, non-current assets are assets that include amounts expected to be recovered more than twelve months after the reporting period."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8AC15",2,"8A",null,"IFRS 8:33(b)","e)        where non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts in an individual foreign country are material, those assets are disclosed separately."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8AC15-G",null,null,null,null,null,"IFRS 8:33","Note: The amounts reported under paragraph 33 of IFRS 8 (see above) shall be based on the financial information that is used to produce the entity’s financial statements."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:33","Where the necessary information for the disclosures required under paragraph 33 of IFRS 8 (see above) is not available, and the cost to develop it would be excessive, that fact shall be disclosed.  "]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:33","An entity may provide, in addition to the information required by paragraph 33 of IFRS 8 (see above), subtotals of geographical information about groups of countries."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"Information about major customers"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:34","An entity shall provide information about the extent of its reliance on its major customers."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,"8A9",2,"8A-9",null,"IFRS 8:34","Do revenues from transactions with a single external customer amount to 10 per cent or more of an entity’s revenues?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8A9-Y",null,"8A9C1",3,"8A-9",null,"IFRS 8:34","The entity shall disclose that fact, the total amount of revenues from each such customer, and the identity of the segment or segments reporting the revenues."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8A9-Y","8A9C1-G",null,null,null,null,"IFRS 8:34","Notes:"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8A9-Y","8A9C1-G",null,null,null,null,null,"1)      The entity need not disclose the identity of a major customer nor the amount of revenues that each segment reports from that customer."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y","8A9-Y","8A9C1-G",null,null," ",null,"IFRS 8:34","2)     For the purposes of IFRS 8, a group of entities known to a reporting entity to be under common control shall be considered a single customer. However, judgement is required to assess whether a government (including government agencies and similar bodies whether local, national or international) and entities known to the reporting entity to be under the control of that government are considered a single customer. In assessing this, the reporting entity shall consider the extent of economic integration between those entities."]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,null,null,null,"Restatement of prior year segment information on adoption of IFRS 8"]
["OR,8Aa-Y,8Ab-Y,8Ac-Y",null,null,null,null,"8A",null,"IFRS 8:36","Segment information for prior years that is reported as comparative information for the initial year of application (including application of the amendment to paragraph 23 made in April 2009) shall be restated to conform to the requirements of IFRS 8, unless the necessary information is not available and the cost to develop it would be excessive."]
[]
[null,null,null,null,null,null,null,null,"*END*"]
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[null,null,null,null,null,"`"]

{"sheet":"IFRS9A","index":20,"n_rows":547,"n_cols":13,"rows_kept":547,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,null,"IFRS 9","Financial Instruments",null,null,"No"]
[null,null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,"IFRS 9 Financial Instruments sets out the requirements for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell\nnon-financial items. This Standard replaces IAS 39 Financial Instruments: Recognition and Measurement.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"IFRS 9.1.1","The objective of this Standard is to establish principles for the financial reporting of financial assets and financial liabilities that will present relevant and useful information to users of financial statements for their assessment of the amounts, timing and uncertainty of an entity’s future cash flows.",null,null,"Show"]
[null,null,null,null,null,null,null,null,"IFRS 9.7.1.1","An entity shall apply this Standard for annual periods beginning on or after 1 January 2018.",null,null,"Hide"]
[null,null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\n\n",null,null,"No"]
["-G",null,null,null,null,null,null,null,"IFRS 9.7.1.5","IFRS 16, issued in January 2016, amended paragraphs 2.1, 5.5.15, B4.3.8, B5.5.34 and B5.5.46. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2019.",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"IFRS 9.7.1.7","Prepayment Features with Negative Compensation (Amendments to IFRS 9), issued in October 2017, added paragraphs 7.2.29–7.2.34 and B4.1.12A and amended paragraphs B4.1.11(b) and B4.1.12(b). An entity shall apply these amendments for annual periods beginning on or after 1 January 2019. "]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n"]
["-G",null,null,null,null,null,null,null,"IFRS 9.7.1.6","IFRS 17, issued in May 2017, amended paragraphs 2.1, B2.1, B2.4, B2.5 and B4.1.30, and added paragraph 3.3.5. An entity shall apply those amendments when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,null,"SCOPE NOTE\n"]
["-G",null,null,null,null,null,null,null,"IFRS 9.2.1","This Standard shall be applied by all entities to all types of financial\ninstruments except:"]
["-G",null,null,null,null,null,null,null,null,"a) those interests in subsidiaries, associates and joint ventures that are accounted for in accordance with IFRS 10 Consolidated Financial Statements, IAS 27 Separate Financial Statements or IAS 28 Investments in Associates and Joint Ventures. However, in some cases, IFRS 10, IAS 27 or IAS 28 require or permit an entity to account for an interest in a subsidiary, associate or joint venture in accordance with some or all of the requirements of this Standard. Entities shall also apply this Standard to derivatives on an interest in a subsidiary, associate or joint venture unless the derivative meets the definition of an equity instrument of the entity in IAS 32 Financial Instruments: Presentation."]
["-G",null,null,null,null,null,null,null,null,"b) rights and obligations under leases to which  IFRS 16 Leases applies. However:\n(i) finance lease receivables (ie net investments in finance leases) and operating lease receivables recognised by a lessor are subject to the derecognition and impairment requirements of this Standard;\n(ii) lease  liabilities recognised by a lessee are subject to the derecognition requirements in paragraph 3.3.1 of this Standard; and\n(iii) derivatives that are embedded in leases are subject to the embedded derivatives requirements of this Standard."]
["-G",null,null,null,null,null,null,null,null,"c) employers’ rights and obligations under employee benefit plans, to which IAS 19 Employee Benefits applies."]
["-G"]
["-G",null,null,null,null,null,null,null,null,"d) financial instruments issued by the entity that meet the definition of an equity instrument in IAS 32 (including options and warrants) or that are required to be classified as an equity instrument in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D of IAS 32. However, the holder of such equity instruments shall apply this Standard to those instruments, unless they meet the exception in (a)."]
["-G",null,null,null,null,null,null,null,null,"e) rights and obligations arising under (i) an insurance contract as defined in IFRS 4 Insurance Contracts, other than an issuer’s rights and obligations arising under an insurance contract that meets the definition of a financial guarantee contract, or (ii) a contract that is within the scope of IFRS 4 because it contains a discretionary participation feature. However, this Standard applies to a derivative that is embedded in a contract within the scope of IFRS 4 if the derivative is not itself a contract within the scope of IFRS 4. Moreover, if an issuer of financial guarantee contracts has previously asserted explicitly that it regards such contracts as insurance contracts and has used accounting that is applicable to insurance contracts, the issuer may elect to apply either this Standard or IFRS 4 to such financial guarantee contracts (see paragraphs B2.5–B2.6). The issuer may make that election contract by contract, but the election for each contract is irrevocable."]
["-G",null,null,null,null,null,null,null,null,"e) rights and obligations arising under a contract within the scope of IFRS 17 Insurance Contracts, other than an issuer’s rights and obligations arising under an insurance contract that meets the definition of a financial guarantee contract. However, this Standard applies to (i) a derivative that is embedded in a contract within the scope of IFRS 17, if the derivative is not itself a contract within the scope of IFRS 17; and (ii) an investment component that is separated from a contract within the scope of IFRS 17, if IFRS 17 requires such separation. Moreover, if an issuer of financial guarantee contracts has previously asserted explicitly that it regards such contracts as insurance contracts and has used accounting that is applicable to insurance contracts, the issuer may elect to apply either this Standard or IFRS 17 to such financial guarantee contracts (see paragraphs B2.5–B2.6). The issuer may make that election contract by contract, but the election for each contract is irrevocable."]
["-G",null,null,null,null,null,null,null,"IFRS 9.7.1.6","IFRS 17, issued in May 2017, amended paragraphs 2.1, B2.1, B2.4, B2.5 and B4.1.30, and added paragraph 3.3.5. An entity shall apply those amendments when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,null,"f) any forward contract between an acquirer and a selling shareholder to buy or sell an acquiree that will result in a business combination within the scope of IFRS 3 Business Combinations at a future acquisition date. The term of the forward contract should not exceed a reasonable period normally necessary to obtain any required approvals and to complete the transaction."]
["-G",null,null,null,null,null,null,null,null,"g) loan commitments other than those loan commitments described in paragraph 2.3. However, an issuer of loan commitments shall apply the impairment requirements of this Standard to loan commitments that are not otherwise within the scope of this Standard. Also, all loan commitments are subject to the derecognition requirements of this Standard."]
["-G",null,null,null,null,null,null,null,null,"h) financial instruments, contracts and obligations under share-based payment transactions to which IFRS 2 Share-based Payment applies, except for contracts within the scope of paragraphs 2.4–2.7 of this Standard to which this Standard applies."]
["-G",null,null,null,null,null,null,null,null,"i) rights to payments to reimburse the entity for expenditure that it is required to make to settle a liability that it recognises as a provision in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets, or for which, in an earlier period, it recognised a provision in accordance with IAS 37."]
["-G",null,null,null,null,null,null,null,null,"j) rights and obligations within the scope of IFRS 15 Revenue from Contracts with Customers that are financial instruments, except for those that IFRS 15 specifies are accounted for in accordance with this Standard."]
["-G",null,null,null,null,null,null,null,"IFRS 9B.2.1","Some contracts require a payment based on climatic, geological or other physical variables. (Those based on climatic variables are sometimes referred to as ‘weather derivatives’.) If those contracts are not within the scope of IFRS 4, they are within the scope of this Standard."]
["-G",null,null,null,null,null,null,null,"IFRS 9B.2.1","Some contracts require a payment based on climatic, geological or other physical variables. (Those based on climatic variables are sometimes referred to as ‘weather derivatives’.) If those contracts are not within the scope of IFRS 17 Insurance Contracts, they are within the scope of this Standard."]
["-G",null,null,null,null,null,null,null,"IFRS 9.7.1.6","IFRS 17, issued in May 2017, amended paragraphs 2.1, B2.1, B2.4, B2.5 and B4.1.30, and added paragraph 3.3.5. An entity shall apply those amendments when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,"IFRS 9B.2.2","This Standard does not change the requirements relating to employee benefit plans that comply with IAS 26 Accounting and Reporting by Retirement Benefit Plans and royalty agreements based on the volume of sales or service revenues that are accounted for under IFRS 15 Revenue from Contracts with Customers."]
["-G",null,null,null,null,null,null,null,"IFRS 9B.2.3","Sometimes, an entity makes what it views as a ‘strategic investment’ in equity instruments issued by another entity, with the intention of establishing or maintaining a long-term operating relationship with the entity in which the investment is made. The investor or joint venturer entity uses IAS 28 to determine whether the equity method of accounting shall be applied to such an investment."]
["-G",null,null,null,null,null,null,null,"IFRS 9B.2.4","This Standard applies to the financial assets and financial liabilities of insurers, other than rights and obligations that paragraph 2.1(e) excludes because they arise under contracts within the scope of IFRS 4 Insurance Contracts."]
["-G",null,null,null,null,null,null,null,"IFRS 9B.2.4","This Standard applies to the financial assets and financial liabilities of insurers, other than rights and obligations that paragraph 2.1(e) excludes because they arise under contracts within the scope of IFRS 17."]
["-G",null,null,null,null,null,null,null,"IFRS 9.7.1.6","IFRS 17, issued in May 2017, amended paragraphs 2.1, B2.1, B2.4, B2.5 and B4.1.30, and added paragraph 3.3.5. An entity shall apply those amendments when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,"IFRS 9B.2.5","Financial guarantee contracts may have various legal forms, such as a guarantee, some types of letter of credit, a credit default contract or an insurance contract. Their accounting treatment does not depend on their legal form. Further examples are provided in Appendix B although they are not included in this checklist."]
["-G",null,null,null,null,null,null,null,"IFRS 9B.2.6","Assertions that an issuer regards contracts as insurance contracts are typically found throughout the issuer’s communications with customers and regulators, contracts, business documentation and financial statements. Furthermore, insurance contracts are often subject to accounting requirements that are distinct from the requirements for other types of transaction, such as contracts issued by banks or commercial companies. In such cases, an issuer’s financial statements typically include a statement that the issuer has used those accounting requirements."]
["-G",null,null,null,null,null,null,null,"IFRS 9.2.2","The impairment requirements of this Standard shall be applied to those rights that IFRS 15 specifies are accounted for in accordance with this Standard for the purposes of recognising impairment gains or losses."]
["-G",null,null,null,null,null,null,null,"IFRS 9.2.3","The following loan commitments are within the scope of this Standard:\n(a) loan commitments that the entity designates as financial liabilities at fair value through profit or loss (see paragraph 4.2.2). An entity that has a past practice of selling the assets resulting from its loan commitments shortly after origination shall apply this Standard to all its loan commitments in the same class.\n(b) loan commitments that can be settled net in cash or by delivering or issuing another financial instrument. These loan commitments are derivatives. A loan commitment is not regarded as settled net merely because the loan is paid out in instalments (for example, a mortgage construction loan that is paid out in instalments in line with the progress of construction).\n(c) commitments to provide a loan at a below-market interest rate (see paragraph 4.2.1(d))."]
["-G",null,null,null,null,null,null,null,"IFRS 9.2.4","This Standard shall be applied to those contracts to buy or sell a non-financial item that can be settled net in cash or another financial instrument, or by exchanging financial instruments, as if the contracts were financial instruments, with the exception of contracts that were entered into and continue to be held for the purpose of the receipt or delivery of a non-financial item in accordance with the entity’s expected purchase, sale or usage requirements. However, this Standard shall be applied to those contracts that an entity designates as measured at fair value through profit or loss in accordance with paragraph 2.5."]
["-G",null,null,null,null,null,null,null,"IFRS 9.2.5","A contract to buy or sell a non-financial item that can be settled net in cash or another financial instrument, or by exchanging financial instruments, as if the contract was a financial instrument, may be irrevocably designated as measured at fair value through profit or loss even if it was entered into for the purpose of the receipt or delivery of a non-financial item in accordance with the entity’s expected purchase, sale or usage requirements. This designation is available only at inception of the contract and only if it eliminates or significantly reduces a recognition inconsistency (sometimes referred to as an ‘accounting mismatch’) that would otherwise arise from not recognising that contract because it is excluded from the scope of this Standard (see paragraph 2.4)."]
["-G",null,null,null,null,null,null,null,"IFRS 9.2.6","There are various ways in which a contract to buy or sell a non-financial item can be settled net in cash or another financial instrument or by exchanging financial instruments. These include:\n(a) when the terms of the contract permit either party to settle it net in cash or another financial instrument or by exchanging financial instruments;\n(b) when the ability to settle net in cash or another financial instrument, or by exchanging financial instruments, is not explicit in the terms of the contract, but the entity has a practice of settling similar contracts net in cash or another financial instrument or by exchanging financial instruments (whether with the counterparty, by entering into offsetting contracts or by selling the contract before its exercise or lapse);\n(c) when, for similar contracts, the entity has a practice of taking delivery of the underlying and selling it within a short period after delivery for the purpose of generating a profit from short-term fluctuations in price or dealer’s margin; and \nd) when the non-financial item that is the subject of the contract is readily convertible to cash. \nA contract to which (b) or (c) applies is not entered into for the purpose of the receipt or delivery of the non-financial item in accordance with the entity’s expected purchase, sale or usage requirements and, accordingly, is within the scope of this Standard. Other contracts to which paragraph 2.4 applies are evaluated to determine whether they were entered into and continue to be held for the purpose of the receipt or delivery of the non-financial item in accordance with the entity’s expected purchase, sale or usage requirements and, accordingly, whether they are within the scope of this Standard."]
["-G",null,null,null,null,null,null,null,"IFRS 9.2.7","A written option to buy or sell a non-financial item that can be settled net in cash or another financial instrument, or by exchanging financial instruments, in accordance with paragraph 2.6(a) or 2.6(d) is within the scope of this Standard. Such a contract cannot be entered into for the purpose of the receipt or delivery of the non-financial item in accordance with the entity’s expected purchase, sale or usage requirements."]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,"Detailed compliance Questions"]
[null,null,null,null,null,null,null,null,null,"Initial recognition of financial assets"]
[null,null,null,null,"9A",1,"9A","9A",null,"Does the entity have financial assets and / or financial liabilities that are within the scope of IFRS9? "]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9A-Y",null,null,null,null,null,"9A",null,"IFRS 9:3.1.1","Has the entity recognised a financial asset and / or a financial liability in its statement of financial position when, and only when, the entity becomes party to the contractual provisions of the instrument (see B3.1.1 and B3.1.2)?"]
["9A-Y",null,null,null,null,null,"9A",null,"IFRS 9:3.1.1","Has the entity, when first recognising a financial asset, classified it in accordance with paragraphs 4.1.1 - 4.1.5 and measured it in accordance with paragraph 5.1.1 to 5.1.3 (see below)?  "]
["9A-Y",null,null,null,null,null,null,null,"IFRS 9:3.1.1","Has the entity, when first recognising a financial liability, classified it in accordance with paragraphs 4.2.1 and 4.2.2 and measured it in accordance with paragraph 5.1.1 (see below)?"]
["9A-Y",null,null,null,null,null,"9A",null,"IFRS 9:3.1.2","Has a regular way purchase or sale of financial assets been recognised and derecognised as applicable, using trade date accounting or settlement date accounting (see paragraphs B3.1.3-B3.1.6)?"]
[null,null,null,null,null,null,null,null,null,"Derecognition of Financial Assets"]
[null,null,null,null,"9B",1,"9B","9B",null,"Has the entity derecognised any financial assets?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9B-G",null,null,null,null,null,null,null,"IFRS 9:3.2.1","Note: In consolidated financial statements, paragraphs 3.2.2–3.2.9, B3.1.1, B3.1.2 and B3.2.1–B3.2.17 are applied at a consolidated level. Hence, an entity first consolidates all subsidiaries in accordance with IFRS 10 Consolidated Financial Statements and then applies those paragraphs to the resulting group."]
["9B-Y",null,null,null,"9BC1",2,"9B",null,"IFRS 9:3.2.2","Has the entity determined whether paragraphs 3.2.3-3.2.9 should be applied to a part of a financial asset or a financial asset in its entirety before evaluating whether, and to what extent, derecognition is appropriate under those paragraphs?"]
["9B-Y","9BC1-G",null,null,null,null,null,null,null,"Note: \na) Paragraphs 3.2.3–3.2.9 are applied to a part of a financial asset (or a part of a group of similar financial assets) if, and only if, the part being considered for derecognition meets one of the following three conditions.\n\ni. The part comprises only specifically identified cash flows from a financial asset (or a group of similar financial assets). For example, when an entity enters into an interest rate strip whereby the counterparty obtains the right to the interest cash flows, but not the principal cash flows from a debt instrument, paragraphs 3.2.3–3.2.9 are applied to the interest cash flows.  \n\n \n"]
["9B-Y","9BC1-G",null,null,null,null,null,null,null,"ii. The part comprises only a fully proportionate (pro rata) share of the cash flows from a financial asset (or a group of similar financial assets). For example, when an entity enters into an arrangement whereby the counterparty obtains the rights to a 90 per cent share of all cash flows of a debt instrument, paragraphs 3.2.3–3.2.9 are applied to 90 per cent of those cash flows. If there is more than one counterparty, each counterparty is not required to have a proportionate share of the cash flows provided that the transferring entity has a fully proportionate share. \n\niii. The part comprises only a fully proportionate (pro rata) share of specifically identified cash flows from a financial asset (or a group of similar financial assets). For example, when an entity enters into an arrangement whereby the counterparty obtains the rights to a 90 per cent share of interest cash flows from a financial asset, paragraphs 3.2.3–3.2.9 are applied to 90 per cent of those interest cash flows. If there is more than one counterparty, each counterparty is not required to have a proportionate share of the specifically identified cash flows provided that the transferring entity has a fully proportionate share."]
["9B-Y","9BC1-G",null,null,null,null,null,null,null,"b) In all other cases, paragraphs 3.2.3–3.2.9 are applied to the financial asset in its entirety (or to the group of similar financial assets in their entirety). For example, when an entity transfers (i) the rights to the first or the last 90 per cent of cash collections from a financial asset (or a group of financial assets), or (ii) the rights to 90 per cent of the cash flows from a group of receivables, but provides a guarantee to compensate the buyer for any credit losses up to 8 per cent of the principal amount of the receivables, paragraphs 3.2.3–3.2.9 are applied to the financial asset (or a group of similar financial assets) in its entirety."]
["9B-Y",null,null,null,"9BC2",2,"9B",null,null,"Has the entity derecognised a financial asset when, and only when:\n"]
["9B-Y",null,null,null,null,null,"9B",null,"IFRS 9:3.2.3 (a)","a) the contractual rights to the cash flows from the financial asset expired, or\n"]
["9B-Y",null,null,null,null,null,"9B",null,"IFRS 9:3.2.3 (b)","b) it transferred the financial asset as set out in paragraphs 3.2.4 and 3.2.5 and the transfer qualifies for derecognition in accordance with paragraph 3.2.6 (see below)?"]
["9B-Y","9BC2-G",null,null,null,null,null,null,"IFRS 9:3.2.4","Note: An entity transfers a financial asset if, and only if, it either: (3.2.4)\n(a) transfers the contractual rights to receive the cash flows of the financial\nasset, or\n(b) retains the contractual rights to receive the cash flows of the financial asset,\nbut assumes a contractual obligation to pay the cash flows to one or more\nrecipients in an arrangement that meets the conditions in paragraph 3.2.5."]
["9B-Y","9BC2-G",null,null,null,null,null,null,"IFRS 9:3.2.5","Note: When an entity retains the contractual rights to receive the cash flows of a financial asset (the ‘original asset’), but assumes a contractual obligation to pay those cash flows to one or more entities (the ‘eventual recipients’), the entity treats the transaction as a transfer of a financial asset, if, and only if, all of the following three conditions are met: (3.2.5)"]
["9B-Y","9BC2-G",null,null,null,null,null,null,null,"a) The entity has no obligation to pay amounts to the eventual recipients unless it collects equivalent amounts from the original asset. Short-term advances by the entity with the right of full recovery of the amount lent plus accrued interest at market rates do not violate this condition. \n"]
["9B-Y","9BC2-G",null,null,null,null,null,null,null,"b) The entity is prohibited by the terms of the transfer contract from selling or pledging the original asset other than as security to the eventual recipients for the obligation to pay them cash flows. \n\nc) The entity has an obligation to remit any cash flows it collects on behalf of the eventual recipients without material delay. In addition, the entity is not entitled to reinvest such cash flows, except for investments in cash or cash equivalents (as defined in IAS 7 Statement of Cash Flows) during the short settlement period from the collection date to the date of required remittance to the eventual recipients, and interest earned on such investments is passed to the eventual recipients."]
["9B-Y","9BC2-G",null,null,null,null,null,null,null,"Note: paragraphs 3.2.6 to 3.2.9 of IFRS 9 provide guidance on how to evaluate when an entity transfers a financial asset."]
["9B-Y","9BC2-G",null,null,null,null,null,null,"IFRS 9:3.2.6","When an entity transfers a financial asset (see paragraph 3.2.4), it shall evaluate the extent to which it retains the risks and rewards of ownership of the financial asset. In this case:\na)  if the entity transfers substantially all the risks and rewards of ownership of the financial asset, the entity shall derecognise the financial asset and recognise separately as assets or liabilities any rights and obligations created or retained in the transfer.\nb)  if the entity retains substantially all the risks and rewards of ownership of the financial asset, the entity shall continue to recognise the financial asset. c) if the entity neither transfers nor retains substantially all the risks and rewards of ownership of the financial asset, the entity shall determine whether it has retained control of the financial asset. In this case: (i) if the entity has not retained control, it shall derecognise the financial asset and recognise separately as assets or liabilities any rights and obligations created or retained in the transfer. (ii) if the entity has retained control, it shall continue to recognise the financial asset to the extent of its continuing involvement in the financial asset (see paragraph 3.2.16)."]
["9B-Y","9BC2-G",null,null,null,null,null,null,"IFRS 9:3.2.7","The transfer of risks and rewards (see paragraph 3.2.6) is evaluated by comparing the entity’s exposure, before and after the transfer, with the variability in the amounts and timing of the net cash flows of the transferred asset. An entity has retained substantially all the risks and rewards of ownership of a financial asset if its exposure to the variability in the present value of the future net cash flows from the financial asset does not change significantly as a result of the transfer (eg because the entity has sold a financial asset subject to an agreement to buy it back at a fixed price or the sale price plus a lender’s return). An entity has transferred substantially all the risks and rewards of ownership of a financial asset if its exposure to such variability is no longer significant in relation to the total variability in the present value of the future net cash flows associated with the financial asset (eg because the entity has sold a financial asset subject only to an option to buy it back at its fair value at the time of repurchase or has transferred a fully proportionate share of the cash flows from a larger financial asset in an arrangement, such as a loan sub-participation, that meets the conditions in paragraph 3.2.5)."]
["9B-Y","9BC2-G",null,null,null,null,null,null,"IFRS 9:3.2.8","Often it will be obvious whether the entity has transferred or retained substantially all risks and rewards of ownership and there will be no need to perform any computations. In other cases, it will be necessary to compute and compare the entity’s exposure to the variability in the present value of the future net cash flows before and after the transfer. The computation and comparison are made using as the discount rate an appropriate current market interest rate. All reasonably possible variability in net cash flows is considered, with greater weight being given to those outcomes that are more likely to occur."]
["9B-Y","9BC2-G",null,null,null,null,null,null,"IFRS 9:3.2.9","Whether the entity has retained control (see paragraph 3.2.6(c)) of the transferred asset depends on the transferee’s ability to sell the asset. If the transferee has the practical ability to sell the asset in its entirety to an unrelated third party and is able to exercise that ability unilaterally and without needing to impose additional restrictions on the transfer, the entity has not retained control. In all other cases, the entity has retained control."]
[null,null,null,null,"9C",1,"9C","9C",null,"Has the entity transferred any financial assets?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,9B-Y,9C-Y",null,null,null,null,null,null,null,null,"Transfers that qualify for derecognition"]
["OR,9B-Y,9C-Y",null,null,null,null,null,"9B and 9C",null,"IFRS 9:3.2.10","Has the entity recognised either a servicing asset or a servicing liability for a servicing contract, when it transfers a financial asset in a transfer that qualifies for derecognition in its entirety and retains the right to service the financial asset for a fee?"]
["OR,9B-Y,9C-Y",null,null,null,null,null,"9B and 9C",null,"IFRS 9:3.2.10","Has the entity recognised a liability at its fair value, if the fee to be received is not expected to compensate the entity adequately for performing the servicing?"]
["OR,9B-Y,9C-Y",null,null,null,null,null,"9B and 9C",null,"IFRS 9:3.2.10","Has the entity recognised a servicing asset in accordance with paragraph 3.2.13, if the fee to be received is expected to be more than adequate compensation for the servicing?"]
["OR,9B-Y,9C-Y",null,null,null,null,null,"9B and 9C",null,"IFRS 9:3.2.11","Has the entity recognised a new financial asset, a financial liability or a servicing liability obtained as a result of a transfer of a financial asset which is derecognised in its entirety, at fair value?"]
["OR,9B-Y,9C-Y",null,null,null,null,null,"9B and 9C",null,"IFRS 9:3.2.12","On derecognition of a financial asset in its entirety, has the entity recognised in profit or loss the difference between:"]
["OR,9B-Y,9C-Y",null,null,null,null,null,"9B and 9C",null,null,"a) the carrying amount (measured at the date of derecognition); and"]
["OR,9B-Y,9C-Y",null,null,null,null,null,"9B and 9C",null,null,"b) the consideration received (including any new asset obtained less any new liability assumed)?"]
["OR,9B-Y,9C-Y",null,null,null,null,null,"9B and 9C",null,"IFRS 9:3.2.13","If the transferred asset is part of a larger financial asset and the part transferred qualifies for derecognition in its entirety, has the entity allocated the previous carrying amount of the larger financial asset between the part that continues to be recognised and the part that is derecognised, on the basis of the relative fair values of those parts on the date of the transfer?"]
["OR,9B-Y,9C-Y",null,null,null,"9BCC1",2,"9B and 9C",null,"IFRS 9:3.2.13","If the transferred asset is part of a larger financial asset and the part transferred qualifies for derecognition in its entirety, has the profit or loss been determined as the difference between:"]
["OR,9B-Y,9C-Y",null,null,null,null,null,null,null,null,"a) the carrying amount (measured at the date of derecognition) allocated to the part derecognised; and "]
["OR,9B-Y,9C-Y",null,null,null,null,null,null,null,null,"b) the consideration received for the part derecognised?"]
["OR,9B-Y,9C-Y","9BCC1-G",null,null,null,null,null,null,"IFRS 9:3.2.13","Note: For this purpose, a retained servicing asset shall be treated as a part that continues to be recognised."]
["9C-Y",null,null,null,null,null,null,null,null,"Transfers that do not qualify for derecognition"]
["9C-Y",null,null,null,null,null,"9C",null,"IFRS 9:3.2.15","Does the entity continue to recognise the transferred asset in its entirety and recognise a financial liability for the consideration received, when a transfer does not result in derecognition because the entity has retained substantially all the risks and rewards of the ownership of the transferred asset?"]
["9C-Y",null,null,null,null,null,"9C",null,"IFRS 9:3.2.15","Has the entity recognised any income on the transferred asset and any expense incurred on the financial liability in subsequent periods for any transfer which did not result in derecognition in the prior periods?"]
["9C-Y",null,null,null,null,null,null,null,null,"Continuing involvement in transferred assets"]
["9C-Y",null,null,null,"9C1",2,"9C-1",null,null,"Does the entity have any continuing involvement in the transferred asset?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9C-Y","9C1-Y",null,null,"9C1C1",3,"9C-1",null,"IFRS 9:3.2.16","Does the entity continue to recognise the transferred asset to the extent of its continuing involvement, when it neither transfers not retains substantially all the risks and rewards of ownership of a transferred asset, and retains control of the transferred asset?"]
["9C-Y","9C1-Y","9C1C1-G",null,null,null,null,null,null,"Note: If an entity neither transfers nor retains substantially all the risks and rewards of ownership of a transferred asset, and retains control of the transferred asset, the entity continues to recognise the transferred asset to the extent of its continuing involvement. The extent of the entity’s continuing involvement in the transferred asset is the extent to which it is exposed to changes in the value of the transferred asset. For example: \n\na) When the entity’s continuing involvement takes the form of guaranteeing the transferred asset, the extent of the entity’s continuing involvement is the lower of (i) the amount of the asset and (ii) the maximum amount of the consideration received that the entity could be required to repay (‘the guarantee amount’). \n\nb) When the entity’s continuing involvement takes the form of a written or purchased option (or both) on the transferred asset, the extent of the entity’s continuing involvement is the amount of the transferred asset that the entity may repurchase. However, in the case of a written put option on an asset that is measured at fair value, the extent of the entity’s continuing involvement is limited to the lower of the fair value of the transferred asset and the option exercise price (see paragraph B3.2.13). \n\nc) When the entity’s continuing involvement takes the form of a cash-settled option or similar provision on the transferred asset, the extent of the entity’s continuing involvement is measured in the same way as that which results from non-cash settled options as set out in (b) above."]
["9C-Y","9C1-Y",null,null,null,null,"9C-1",null,"IFRS 9:3.2.17","Has the entity recognised an associated liability when an entity continues to recognise an asset to the extent of its continuing involvement? \n"]
["9C-Y","9C1-Y",null,null,"9C1C2",3,"9C-1",null,"IFRS 9:3.2.17","Has the entity measured the transferred asset and the associated liability on a basis that reflects the rights and obligations that the entity has retained, despite the other measurement requirements in this IFRS?"]
["9C-Y","9C1-Y","9C1C2-G",null,null,null,null,null,"IFRS 9:3.2.17","Note: The associated liability is measured in such a way that the net carrying amount of the transferred asset and the associated liability is:\n\na) the amortised cost of the rights and obligations retained by the entity, if the transferred asset is measured at amortised cost; or\n\nb) equal to the fair value of the rights and obligations retained by the entity when measured on a stand-alone basis, if the transferred asset is measured at fair value."]
["9C-Y","9C1-Y",null,null,"9C1C3",3,"9C-1",null,"IFRS 9:3.2.18","Does the entity continue to recognise any income arising on the transferred asset to the extent of its continuing involvement and recognised any expense incurred on the associated liability?"]
["9C-Y","9C1-Y","9C1C3-G",null,null,null,null,null,"IFRS 9:3.2.19","Note: For the purpose of subsequent measurement, recognised changes in the fair value of the transferred asset and the associated liability are accounted for consistently with each other and shall not be offset."]
["9C-Y","9C1-Y",null,null,null,null,"9C-1",null,"IFRS 9.3.2.20","When an entity's continuing involvement is in only part of a financial asset, has the entity allocated the previous carrying amount of the financial asset between the part it continues to recognise under continuing involvement, and the part it no longer recognised on the basis of relative fair values of those parts on the date of the transfer?"]
["9C-Y","9C1-Y",null,null,null,null,"9C-1",null,"IFRS 9.3.2.20","For this purpose, has the entity recognised in profit and loss the difference between:"]
["9C-Y","9C1-Y",null,null,null,null,null,null,null,"a) the carrying amount (measured at the date of derecognition) allocated to the part that is no longer recognised; and"]
["9C-Y","9C1-Y",null,null,null,null,null,null,null,"b) the consideration received for the part no longer recognised?"]
["9C-Y",null,null,null,null,null,null,null,null,"All transfers"]
["9C-Y",null,null,null,null,null,"9C",null,"IFRS 9:3.2.22","Has the entity not offset the asset and the associated liability, when a transferred asset continues to be recognised?"]
["9C-Y",null,null,null,null,null,"9C",null,"IFRS 9:3.2.22","Has entity ensured that it has not offset any income arising from the transferred asset with any expense incurred on the associated liability?"]
["9C-Y",null,null,null,"9C2",2,"9C-2",null,null,"Does the transfer of financial asset involve a non-cash collateral?"]
["9C-Y","9C2-G",null,null,null,null,null,null,"IFRS 9:3.2.23","Note: When a transferor provides non-cash collateral to the transferee, the accounting for the collateral by the transferor and the transferee depends on whether the transferee has the right to sell or repledge the collateral and on whether the transferor has defaulted."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9C-Y","9C2-Y",null,null,null,null,null,null,null,"Entity as transferor"]
["9C-Y","9C2-Y",null,null,null,null,"9C-2",null,"IFRS 9:3.2.23","Has the entity reclassified the asset in its statement of financial position separately from other assets, if the transferee has the right by contract or custom to sell or repledge the collateral?"]
["9C-Y","9C2-Y",null,null,null,null,"9C-2",null,"IFRS 9:3.2.23","Has the entity derecognised the collateral when it defaults under the terms of the contract and is no longer entitled to redeem the collateral?"]
["9C-Y","9C2-Y",null,null,null,null,null,null,null,"Entity as transferee:"]
["9C-Y","9C2-Y",null,null,null,null,"9C-2",null,"IFRS 9:3.2.23","Has the entity recognised the proceeds from the sale and a liability measured at fair value for its obligation to return the collateral when it sells the collateral pledged to it?"]
["9C-Y","9C2-Y",null,null,null,null,"9C-2",null,"IFRS 9:3.2.23","Has the entity recognised the collateral as its asset initially measured at fair value or, if it has already sold the collateral, derecognise its obligation to return the collateral when the transferor defaults under the terms of the contract and is no longer entitled to redeem the collateral?"]
[null,null,null,null,null,null,null,null,null,"Derecognition of financial liabilities"]
[null,null,null,null,"9D",1,"9D","9D",null,"Has the entity derecognised any financial liabilities?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9D-Y",null,null,null,"9DC1",2,"9D",null,"IFRS 9:3.3.1","Has the entity removed a financial liability (or a part of a financial liability) from its statement of financial position when, and only when, it is extinguished; i.e. when the obligation in the contract is discharged or cancelled or expired?"]
["9D-Y",null,null,null,"9DC1",2,"9D",null,"IFRS 9:3.3.2","Has the entity accounted for an exchange of debt instruments with substantially different terms between an existing borrower and lender as an extinguishment of the original financial liability and the recognition of a new financial liability?"]
["9D-Y",null,null,null,"9DC1",2,"9D",null,"IFRS 9:3.3.2","Has the entity accounted for a substantial modification of the terms of an existing financial liability or a part of it, as an extinguishment of the original financial liability and the recognition of a new financial liability?"]
["9D-Y",null,null,null,"9DC1",2,"9D",null,"IFRS 9:3.3.3","Has the entity recognised a profit or loss for the difference between the carrying amount of a financial liability (or part of a financial liability) extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed?"]
["9D-Y",null,null,null,"9DC1",2,"9D",null,"IFRS 9:3.3.4","If the entity repurchases a part of a financial liability, has the entity allocated the previous carrying amount of the financial liability between the part that continues to be recognised and the part that is derecognised based on the relative fair values of those parts on the date of the repurchase?"]
["9D-G","9DC1-G",null,null,null,null,null,null,"IFRS 9:3.3.5","Some entities operate, either internally or externally, an investment fund that provides investors with benefits determined by units in the fund and recognise financial liabilities for the amounts to be paid to those investors. Similarly, some entities issue groups of insurance contracts with direct participation features and those entities hold the underlying items. Some such funds or underlying items include the entity’s financial liability (for example, a corporate bond issued). Despite the other requirements in this Standard for the derecognition of financial liabilities, an entity may elect not to derecognise its financial liability that is included in such a fund or is an underlying item when, and only when, the entity repurchases its financial liability for such purposes. Instead, the entity may elect to continue to account for that instrument as a financial liability and to account for the repurchased instrument as if the instrument were a financial asset, and measure it at fair value through profit or loss in accordance with this Standard. That election is irrevocable and made on an instrument-by-instrument basis. For the purposes of this election, insurance contracts include investment contracts with discretionary participation features. (See IFRS 17 for terms used in this paragraph that are defined in that Standard.)"]
["9D-G","9DC1-G",null,null,null,null,null,null,"IFRS 9.7.1.6","IFRS 17, issued in May 2017, amended paragraphs 2.1, B2.1, B2.4, B2.5 and B4.1.30, and added paragraph 3.3.5. An entity shall apply those amendments when it applies IFRS 17."]
["9A-Y",null,null,null,null,null,null,null,null,"Classification of financial assets"]
["9A-Y",null,null,null,null,null,"9A",null,"IFRS 9:4.1.1","Has the entity classified financial assets as subsequently measured at either amortised cost or fair value on the basis of both:"]
["9A-Y",null,null,null,null,null,null,null,null,"a) the entity's business model for managing the financial assets; and"]
["9A-Y",null,null,null,null,null,null,null,null,"b) the contractual cash flow characteristics of the financial asset?"]
["9A-Y",null,null,null,"9AC4",2,"9A",null,"IFRS 9:4.1.2","If the financial asset has been measured at amortised cost, have both of the following conditions been met?"]
["9A-Y",null,null,null,null,null,null,null,null,"a) the asset is held within a business model whose objective is to hold assets in order to collect contractual cash flows; and"]
["9A-Y",null,null,null,null,null,null,null,null,"b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding."]
["9A-Y","9AC4-G",null,null,null,null,null,null,"IFRS 9:4.1.2","Note: Paragraphs B4.1.1–B4.1.26 provide guidance on how to apply these conditions."]
["9A-Y","9AC4-G",null,null,null,null,null,null,"IFRS 9:4.1.3","Note: For the purpose of IFRS 9, interest is consideration for the time value of money and for the credit risk associated with the principal amount outstanding during a particular period of time."]
["9A-Y",null,null,null,"9AC5",2,"9A",null,"IFRS 9:4.1.2A","Has the entity  measured  a financial asset at fair value through other comprehensive income if both of the following conditions are met:  \na) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and\nb) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding?"]
["9A-Y","9AC5-G",null,null,null,null,null,null,null,"Note: Paragraphs B4.1.1–B4.1.26 provide guidance on how to apply these conditions."]
["9A-Y","9AC5-G",null,null,null,null,null,null,"IFRS 9:4.1.3","Note: For the purpose of IFRS 9, interest is consideration for the time value of money and for the credit risk associated with the principal amount outstanding during a particular period of time."]
["9A-Y",null,null,null,null,null,"9A",null,"IFRS 9:4.1.4","Has a financial asset been measured at fair value unless it is measured at amortised cost in accordance with paragraph 4.1.2 or at fair value thorugh other comprehnsive income in accordance with 4.1.2A?"]
[null,null,null,null,null,null,null,null,null,"Option to designate a financial asset at fair value through profit or loss"]
[null,null,null,null,"9F",1,"9F","9F",null,"Has the entity designated financial assets at fair value through profit or loss?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,9A-Y,9F-Y",null,null,null,null,null,"9A, F",null,"IFRS 9:4.1.5","Despite paragraphs 4.1.1–4.1.4, has the entity elected  at initial recognition to irrevocably designate a financial asset as measured at fair value through profit or loss if doing so eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as an ‘accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases (see paragraphs B4.1.29–B4.1.32)?"]
["9A-Y",null,null,null,null,null,null,null,null,"Classification of financial liabilities"]
["9A-Y",null,null,null,"9Ac2",2,"9A",null,"IFRS 9:4.2.1","Has the entity classified all financial liabilities as subsequently measured at amortised cost using the effective interest method, except for the items mentioned in items a-e ?"]
["9A-Y","9Ac2-G",null,null,null,null,null,null,"IFRS 9:4.2.1","Note: The exceptions mentioned in paragraph 4.2.1 are: \na) financial liabilities at fair value through profit or loss. Such liabilities, including derivatives that are liabilities, shall be subsequently measured at fair value.\nb) financial liabilities that arise when a transfer of a financial asset does not qualify for derecognition or when the continuing involvement approach applies. Paragraphs 3.2.15 and 3.2.17 apply to the measurement of such financial liabilities.\nc) financial guarantee contracts. After initial recognition, an issuer of such a contract shall (unless paragraph 4.2.1(a) or (b) applies) subsequently measure it at the higher of: (i) the amount of the loss allowance determined in accordance with Section 5.5 and the amount initially recognised (see paragraph 5.1.1) less, when appropriate, (ii)  the cumulative amount of income recognised in accordance with the principles of IFRS 15. \nd) commitments to provide a loan at a below-market interest rate. An issuer of such a commitment shall (unless paragraph 4.2.1(a) applies) subsequently measure it at the higher of: (i) the amount of the loss allowance determined in accordance with Section 5.5 and the amount initially recognised (see paragraph 5.1.1) less, when appropriate, (ii) the cumulative amount of income recognised in accordance with the principles of IFRS 15.\ne) contingent consideration recognised by an acquirer in a business combination to which IFRS 3 applies. Such contingent consideration shall subsequently be measured at fair value with changes recognised in profit or loss."]
["9A-Y","9Ac2-G"]
[null,null,null,null,null,null,null,null,null,"Option to designate a financial liability at fair value through profit or loss"]
[null,null,null,null,"9G",1,"9G","9G",null,"Has the entity designated financial liabilities at fair value through profit or loss?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9G-Y",null,null,null,"9GC1",2,"9G",null,"IFRS 9:4.2.2","Has the entity, at initial recognition, irrevocably designated a financial liability as measured at fair value through profit or loss when permitted by paragraph 4.3.5, or when doing so results in more relevant information? :"]
["9G-Y","9GC1-G",null,null,null,null,null,null,"IFRS 9:4.2.2","Meassuring at fair value could result in more relevant information because: 1) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as 'an accounting mismatch') that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases (see paragraphs B4.1.29-B4.1.32); ; or 2) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity's key management personnel (as defined in IAS 24 Related Party Disclosures), for example the entity's board of directors and chief executive officer (see paragraphs B4.1.33-B4.1.36)"]
[null,null,null,null,null,null,null,null,null,"Embedded derivatives "]
[null,null,null,null,"9H",1,"9H","9H",null,"Does the entity have a hybrid contract with the effect that some of the cash flows of the combined instrument vary in a way similar to a standalone derivative?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9H-Y",null,null,null,"9HC1",2,"9H",null,"IFRS 9:4.3.2","If a hybrid contract contains a host that is an asset within the scope of IFRS 9, has the entity applied the requirements in paragraphs 4.1.1–4.1.5 of IFRS 9 to the entire hybrid contract?"]
["9H-Y","9HC1-G",null,null,null,null,null,null,"IFRS 9:4.3.1","Note: An embedded derivative is a component of a hybrid contract that also includes a non-derivative host—with the effect that some of the cash flows of the combined instrument vary in a way similar to a stand-alone derivative. An embedded derivative causes some or all of the cash flows that otherwise would be required by the contract to be modified according to a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract. A derivative that is attached to a financial instrument but is contractually transferable independently of that instrument, or has a different counterparty, is not an embedded derivative, but a separate financial instrument."]
["9H-Y",null,null,null,"9HC2",2,"9H",null,"IFRS 9:4.3.3","If a hybrid contract contains a host that is not an asset within the scope of this IFRS, has the entity separated an embedded derivative from the host and accounted for as a derivative under this IFRS if, and only if:"]
["9H-Y",null,null,null,null,null,null,null,null,"a) the economic characteristics and risks of the embedded derivative are not closely related to the economic characteristics and risks of the host (see paragraphs B4.3.5 and B4.3.8); \n\nb) a separate instrument with the same terms as the embedded derivative would meet the definition of a derivative; and \n\nc) the hybrid contract is not measured at fair value with changes in fair value recognised in profit or loss (i.e. a derivative that is embedded in a financial liability at fair value through profit or loss is not separated)?. "]
["9H-Y","9HC2-G",null,null,null,null,null,null,"IFRS 9:4.3.4","Note: If an embedded derivative is separated, the host contract shall be accounted for in accordance with the appropriate IFRSs.  This IFRS does not address whether an embedded derivative shall be presented separately in the statement of financial position."]
["9H-Y","9HC2-G",null,null,null,null,null,null,"IFRS 9:4.3.5","Note: Despite paragraphs 4.3.3 and 4.3.4, if a contract contains one or more embedded derivatives and the host is not an asset within the scope of this IFRS, an entity may designate the entire hybrid contract as at fair value through profit or loss unless:\n\n1) the embedded derivative(s) do(es) not significantly modify the cash flows that otherwise would be required by the contract; or  \n\n2) it is clear with little or no analysis when a similar hybrid instrument is first considered that separation of the embedded derivative(s) is prohibited, such as a prepayment option embedded in a loan that permits the holder to prepay the loan for approximately its amortised cost."]
["9H-Y",null,null,null,"9HC3",2,"9H",null,"IFRS 9:4.3.6","If the entity  is required by this IFRS to separate an embedded derivative from its host, but is unable to measure the embedded derivative separately either at acquisition or at the end of a subsequent financial reporting period, has the entity designated the entire hybrid contract as at fair value through profit or loss?"]
["9H-Y","9HC3-G",null,null,null,null,null,null,"IFRS 9:4.3.7","Note: If an entity is unable to measure reliably the fair value of an embedded derivative on the basis of its terms and conditions, the fair value of the embedded derivative is the difference between the fair value of the hybrid contract and the fair value of the host. If the entity is unable to measure the fair value of the embedded derivative using this method, paragraph 4.3.6 applies and the hybrid contract is designated as at fair value through profit or loss."]
[null,null,null,null,"9J",1,"9J","9J",null,"Has the entity reclassified financial instruments?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9J-Y",null,null,null,null,null,"9J",null,"IFRS 9:4.4.1","Has the entity reclassified all affected financial assets in accordance with paragraphs 4.1.1-4.1.4, when, and only when, it changed its business model for managing financial assets?"]
["9J-Y",null,null,null,"9JC1",2,"9J",null,"IFRS 9:4.4.2","Has the entity ensured that it has not reclassified any financial liability?"]
["9J-Y","9JC1-G",null,null,null,null,null,null,"IFRS 9:4.4.3","Note: Following changes in circumstances are not reclassifications for the purposes of paragraphs 4.4.1 and 4.4.2:\n\na) an item that was previously a designated and effective hedging instrument in a cash flow hedge or net investment hedge no longer qualifies as such;\nb) an item becomes a designated and effective hedging instrument in a cash flow hedge or net investment hedge; and\nc) changes in measurement in accordance with Section 6.7."]
[]
[]
[]
[]
["9A-Y",null,null,null,null,null,null,null,null,"Initial measurement"]
["9A-Y",null,null,null,"9Ac1",2,"9A",null,"IFRS 9:5.1.1","Has the entity (except for trade receivables within the scope of paragraph 5.1.3),  measured at initial recognition a financial asset or financial liability at its fair value plus or minus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability?"]
["9A-Y","9Ac1-G",null,null,null,null,null,null,"IFRS 9:5.1.1A","However, if the fair value of the financial asset or financial liability at initial recognition differs from the transaction price, an entity shall apply paragraph B5.1.2A."]
["9A-Y","9Ac1-G",null,null,null,null,null,null,"IFRS 9:5.1.2","Note: When an entity uses settlement date accounting for an asset that is subsequently measured at amortised cost, the asset is recognised initially at its fair value on the trade date (see paragraphs B3.1.3-B3.1.6)."]
["9A-Y",null,null,null,null,null,"9A",null,"IFRS 9:5.1.3","Has the entity (despite the requirement in paragraph 5.1.1)  measured at initial recognition trade receivables that do not have a significant financing component (determined in accordance with IFRS 15) at their transaction price (as defined in IFRS 15)?"]
["9A-Y",null,null,null,null,null,null,null,null,"Subsequent measurement of financial assets"]
["9A-Y",null,null,null,null,null,"9A",null,"IFRS 9:5.2.1","Has the entity, after initial recognition, measured a financial asset at (a) amortised cost; (b) fair value through other comprehensive income; or (c) fair value through profit or loss, based on paragraphs 4.1.1 – 4.1.5 of IFRS 9?"]
["9A-Y",null,null,null,null,null,"9A",null,"IFRS 9:5.2.2","Has the entity applied the impairment requirements in Section 5.5 to financial assets that are measured at amortised cost in accordance with paragraph 4.1.2 and to financial assets that are measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A.?"]
["9A-Y",null,null,null,null,null,"9A",null,"IFRS 9:5.2.3 and 5.3.2","Has the entity applied the hedge accounting requirements in paragraphs 6.5.8–6.5.14 (and, if applicable, paragraphs 89–94 of IAS 39 for the fair value hedge accounting for a portfolio hedge of interest rate risk) to a financial asset/financial liability that is designated as a hedged item.?"]
["9A-Y",null,null,null,null,null,null,null,null,"Subsequent measurement of financial liabilities"]
["9A-Y",null,null,null,null,null,"9A",null,"IFRS 9:5.3.1","Has the entity, after initial recognition, measured  a financial liability in accordance with paragraphs 4.2.1-4.2.2 (see above)?"]
[null,null,null,null,null,null,null,null,null,"Amortised cost measurement"]
[null,null,null,null,null,null,null,null,null,"Financial assets"]
[null,null,null,null,null,null,null,null,null,"Effective interest method"]
[null,null,null,null,"9Q",1,"9Q","9Q","IFRS 9:5.4.1","Does the entity have financial instruments carried at amortised cost?"]
["9Q-G",null,null,null,null,null,null,null,"IFRS 9:B5.4.1","Note: IFRS9:B5.4.1.- IFRS9:B5.4.9.  provides guidance on Amortised cost measurement"]
["9Q-G",null,null,null,null,null,null,null,"IFRS 9:5.4.1","Interest revenue shall be calculated by using the effective interest method (see Appendix A and paragraphs B5.4.1–B5.4.7). This shall be calculated by applying the effective interest rate to the gross carrying amount of a financial asset except for: \na) purchased or originated credit-impaired financial assets. For those financial assets, the entity shall apply the credit-adjusted effective interest rate to the amortised cost of the financial asset from initial recognition. \nb) financial assets that are not purchased or originated credit-impaired financial assets but subsequently have become credit-impaired financial assets. For those financial assets, the entity shall apply the effective interest rate to the amortised cost of the financial asset in subsequent reporting periods."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9Q-Y",null,null,null,"9QC1",2,"9Q",null,"IFRS 9:5.4.1","Has the entity calculated interest revenue by using the effective interest method?"]
["9Q-Y","9QC1-G",null,null,null,null,null,null,"IFRS 9:5.4.2","An entity that, in a reporting period, calculates interest revenue by applying the effective interest method to the amortised cost of a financial asset in accordance with paragraph 5.4.1(b), shall, in subsequent reporting periods, calculate the interest revenue by applying the effective interest rate to the gross carrying mount if the credit risk on the financial instrument improves so that the financial asset is no longer credit-impaired and the improvement can be related objectively to an event occurring after the requirements in paragraph 5.4.1(b) were applied (such as an improvement in the borrower’s credit rating)."]
["9Q-Y",null,null,null,"9Q1",2,"9Q-1",null,"IFRS 9:5.4.3","Has the entity renegotiated  the contractual cash flows of a financial asset  or otherwise modified and the renegotiation or modification does not result in the derecognition of that financial asset in accordance with this Standard ?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9Q-Y","9Q1-Y",null,null,"9Q1C1",3,"9Q-1",null,"IFRS 9:5.4.3","Has the  entity recalculated the gross carrying amount of the financial asset and recognised a modification gain or loss in profit or loss. ?"]
["9Q-Y","9Q1-Y","9Q1C1-G",null,null,null,null,null,"IFRS 9:5.4.3","The gross carrying amount of the financial asset shall be recalculated as the present value of the renegotiated or modified contractual cash flows that are discounted at the financial asset’s original effective interest rate (or credit-adjusted effective interest rate for purchased or originated credit-impaired financial assets) or, when applicable, the revised effective interest rate calculated in accordance with paragraph 6.5.10. Any costs or fees incurred adjust the carrying amount of the modified financial asset and are amortised over the remaining term of the modified financial asset."]
[null,null,null,null,null,null,null,null,null,"Write-off"]
["9Q-Y",null,null,null,null,null,"9Q",null,"IFRS 9:5.4.4","Has the  entity directly reduced the gross carrying amount of a financial asset when the entity has no reasonable expectations of recovering a financial asset in its entirety or a portion thereof.? A write-off constitutes a derecognition event (see paragraph B3.2.16(r))."]
[null,null,null,null,null,null,null,null,null,"Impairment"]
[null,null,null,null,"9K",1,"9K","9K","IFRS 9.5.5.1","Does the entity have  a financial asset that is measured in accordance with paragraphs 4.1.2 or 4.1.2A, a lease receivable, a contract asset or a loan commitment and a financial guarantee contract to which the impairment requirements apply? "]
["9K-G",null,null,null,null,null,null,null,"IFRS 9:B5.5.1","Note: IFRS9:B5.5.1.- IFRS9:B5.5.55.  provides guidance on impairment"]
["9K-G",null,null,null,null,null,null,null,"IFRS 9.5.5.2","An entity shall apply the impairment requirements for the recognition and measurement of a loss allowance for financial assets that are measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A. However, the loss allowance shall be recognised in other comprehensive income and shall not reduce the carrying amount of the financial asset in the statement of financial position."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9K-Y",null,null,null,"9K1",2,"9K-1",null,"IFRS 9.5.5.3","Does the the entity have a financial instrument which credit risk has increased significantly since initial recognition.?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9K-Y","9K1-Y",null,null,"9K1C",3,"9K-1",null,"IFRS 9.5.5.3","Has the entity (subject to paragraphs 5.5.13–5.5.16) at each reporting date measured the loss allowance for a financial instrument at an amount equal to the lifetime expected credit losses ?"]
["9K-Y","9K1-Y","9K1C-G",null,null,null,null,null,"IFRS 9.5.5.4","The objective of the impairment requirements is to recognise lifetime expected credit losses for all financial instruments for which there have been significant increases in credit risk since initial recognition — whether assessed on an individual or collective basis — considering all reasonable and supportable information, including that which is forward-looking."]
["9K-Y",null,null,null,"9K2",2,"9K-2",null,"IFRS 9.5.5.5","Does the entity have financial instruments which  credit risk has not increased significantly since initial recognition?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9K-Y","9K2-Y",null,null,"9K2C",3,"9K-2",null,"IFRS 9.5.5.5","Has the entity (subject to paragraphs 5.5.13–5.5.16) measured the loss allowance for that financial instrument at an amount equal to 12-month expected credit losses?"]
["9K-Y","9K2-Y","9K2C-G",null,null,null,null,null,"IFRS 9.5.5.6","For loan commitments and financial guarantee contracts, the date that the entity becomes a party to the irrevocable commitment shall be considered to be the date of initial recognition for the purposes of applying the impairment requirements."]
["9K-Y",null,null,null,"9K3",2,"9K-3",null,"IFRS 9.5.5.7","Has the entity measured the loss allowance in the prior period at an amount equal to lifetime expected credit losses and the entity has determined at the current reporting date that paragraph 5.5.3 is no longer met ?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9K-Y","9K3-Y",null,null,null,null,"9K-3",null,"IFRS 9.5.5.7","Has the entity measured the loss allowance at an amount equal to 12-month expected credit losses at the current reporting date.?"]
["9K-Y",null,null,null,null,null,"9K",null,"IFRS 9.5.5.8","Has the entity  recognised in profit or loss, as an impairment gain or loss, the amount of expected credit losses (or reversal) that is required to adjust the loss allowance at the reporting date to the amount that is required to be recognised in accordance with this Standard.?"]
["9K-Y",null,null,null,null,null,null,null,null,"Determining significant increases in credit risk"]
["9K-Y",null,null,null,"9KC1",2,"9K",null,"IFRS 9.5.5.9","Has the entity assessed at each reporting date whether the credit risk on a financial instrument has increased significantly since initial recognition?"]
["9K-Y","9KC1-G",null,null,null,null,null,null,"IFRS 9.5.5.9","When making the assessment, an entity shall use the change in the risk of a default occurring over the expected life of the financial instrument instead of the change in the amount of expected credit losses. To make that assessment, an entity shall compare the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition and consider reasonable and supportable information, that is available without undue cost or effort, that is indicative of significant increases in credit risk since initial recognition."]
["9K-Y","9KC1-G",null,null,null,null,null,null,"IFRS 9.5.5.10","An entity may assume that the credit risk on a financial instrument has not increased significantly since initial recognition if the financial instrument is determined to have low credit risk at the reporting date (see paragraphs B5.5.22.B5.5.24)."]
["9K-Y","9KC1-G",null,null,null,null,null,null,"IFRS 9.5.5.11","If reasonable and supportable forward-looking information is available without undue cost or effort, an entity cannot rely solely on past due information when determining whether credit risk has increased significantly since initial recognition. However, when information that is more forward-looking than past due status (either on an individual or a collective basis) is not available without undue cost or effort, an entity may use past due information to determine whether there have been significant increases in credit risk since initial recognition. Regardless of the way in which an entity assesses significant increases in credit risk, there is a rebuttable presumption that the credit risk on a financial asset has increased significantly since initial recognition when contractual payments are more than 30 days past due. An entity can rebut this presumption if the entity has reasonable and supportable information that is available without undue cost or effort, that demonstrates that the credit risk has not increased significantly since initial recognition even though the contractual payments are more than 30 days past due. When an entity determines that there have been significant increases in credit risk before contractual payments are more than 30 days past due, the rebuttable presumption does not apply."]
["9K-Y",null,null,null,null,null,null,null,null,"Modified financial assets"]
["9K-Y",null,null,null,"9K4",2,"9K-4",null,"IFRS 9.5.5.12","Has the entity  renegotiated or modified  the contractual cash flows on a financial asset  and the financial asset was not derecognised?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9K-Y","9K4-Y",null,null,null,null,"9K-4",null,"IFRS 9.5.5.12","Has the  entity  assessed whether there has been a significant increase in the credit risk of the financial instrument in accordance with paragraph 5.5.3 by comparing:\n(a) the risk of a default occurring at the reporting date (based on the modified contractual terms); and\n(b) the risk of a default occurring at initial recognition (based on the original, unmodified contractual terms)?"]
["9K-Y",null,null,null,null,null,null,null,null,"Purchased or originated credit-impaired financial assets"]
["9K-Y",null,null,null,null,null,"9K",null,"IFRS 9.5.5.13","Has the entity (despite paragraphs 5.5.3 and 5.5.5)  only recognised at the reporting date the cumulative changes in lifetime expected credit losses since initial recognition as a loss allowance for purchased or originated credit-impaired financial assets.?"]
["9K-Y",null,null,null,null,null,"9K",null,"IFRS 9.5.5.14","Has the entity recognised in profit or loss the amount of the change in lifetime expected credit losses as an impairment gain or loss at each reporting date.? An entity shall recognise favourable changes in lifetime expected credit losses as an impairment gain, even if the lifetime expected credit losses are less than the amount of expected credit losses that were included in the estimated cash flows on initial recognition."]
["9K-Y",null,null,null,null,null,null,null,null,"Simplified approach for trade receivables, contract assets and lease receivables"]
["9K-Y",null,null,null,null,null,"9K",null,"IFRS 9.5.5.15","Has the  entity  measured the loss allowance at an amount equal to lifetime expected credit losses for the following ?"]
["9K-Y",null,null,null,"9KC2",2,null,null,"IFRS 9.5.5.15","a) trade receivables or contract assets that result from transactions that are within the scope of IFRS 15, and that: (i) do not contain a significant financing component (or when the entity applies the practical expedient for contracts that are one year or less) in accordance with IFRS 15; or (ii) contain a significant financing component in accordance\nwith IFRS 15, if the entity chooses as its accounting policy to measure the loss allowance at an amount equal to lifetime expected credit losses. That accounting policy shall be applied to all such trade receivables or contract assets but may be applied separately to trade receivables and contract assets."]
["9K-Y","9KC2-G",null,null,null,null,null,null,"IFRS 9.5.5.16","An entity may select its accounting policy for trade receivables, lease receivables and contract assets independently of each other."]
["9K-Y",null,null,null,"9KC6",2,null,null,"IFRS 9.5.5.15","b) lease receivables that result from transactions that are within the scope of  IFRS 16, if the entity chooses as its accounting policy to measure the loss allowance at an amount equal to lifetime expected credit losses. That accounting policy shall be applied to all lease receivables but may be applied separately to finance and operating lease receivables."]
["9K-Y","9KC6-G",null,null,null,null,null,null,"IFRS 9.5.5.16","An entity may select its accounting policy for trade receivables, lease receivables and contract assets independently of each other."]
["9K-Y",null,null,null,null,null,null,null,null,"Measurement of expected credit losses"]
["9K-Y",null,null,null,"9KC4",2,"9K",null,"IFRS 9.5.5.17","Has  entity  measured expected credit losses of a financial instrument\nin a way that reflects:?\n(a) an unbiased and probability-weighted amount that is determined by evaluating a range of possible outcomes;\n(b) the time value of money; and\n(c) reasonable and supportable information that is available without undue cost or effort at the reporting date about past events, current conditions and forecasts of future economic conditions."]
["9K-Y","9KC4-G",null,null,null,null,null,null,"IFRS 9.5.5.18","When measuring expected credit losses, an entity need not necessarily identify every possible scenario. However, it shall consider the risk or probability that a credit loss occurs by reflecting the possibility that a credit loss occurs and the possibility that no credit loss occurs, even if the possibility of a credit loss occurring is very low."]
["9K-Y",null,null,null,"9KC5",2,"9K",null,"IFRS 9.5.5.19","Has the entity  measured the expected credit losses based on  the maximum contractual period (including extension options) over which the entity is exposed to credit risk and not a longer period, even if that longer period is consistent with business practice? "]
["9K-Y","9KC5-G",null,null,null,null,null,null,"IFRS 9.5.5.20","However, some financial instruments include both a loan and an undrawn commitment component and the entity’s contractual ability to demand repayment and cancel the undrawn commitment does not limit the entity’s exposure to credit losses to the contractual notice period. For such financial instruments, and only those financial instruments, the entity shall measure expected credit losses over the period that the entity is exposed to credit risk and expected credit losses would not be mitigated by credit risk management actions, even if that period extends beyond the maximum contractual period."]
["9J-Y",null,null,null,null,null,null,null,null,"Fair value measurement"]
["9J-Y",null,null,null,null,null,null,null,null,"Reclassification"]
[null,null,null,null,null,null,"9J","9J",null,"Has the entity reclassified financial instruments?"]
["9J-G",null,null,null,null,null,null,null,"IFRS 9:B5.6.1","Note: IFRS9:B5.6.1- IFRS9:B5.6.2   provides guidance on reclassification of financial instruments"]
["9J-Y",null,null,null,null,null,"9J",null,"IFRS 9:5.6.1","If an entity reclassifies financial assets in accordance with paragraph 4.4.1 of IFRS 9 (see above), has the entity applied the reclassification prospectively from the reclassification date? "]
["9J-Y",null,null,null,null,null,"9J",null,"IFRS 9:5.6.1","Has the entity not restated previously recognised gains, losses or interest, as IFRS 9 prohibits restatement?"]
["9J-Y",null,null,null,"9J1",2,"9J-1",null,"IFRS 9:5.6.2","Has the entity reclassified a financial asset out of the amortised cost measurement category and into the fair value through profit or loss measurement category?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9J-Y","9J1-Y",null,null,null,null,"9J-1",null,"IFRS 9:5.6.2","Has the entity measured its fair value at the reclassification date and has any gain or loss arising from a difference between the previous carrying amount and fair value been recognised in profit or loss?"]
["9J-Y",null,null,null,"9J2",2,"9J-2",null,"IFRS 9:5.6.3","Has the  entity reclassified a financial asset out of the fair value through profit or loss measurement category and into the amortised cost measurement category?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9J-Y","9J2-Y",null,null,null,null,"9J-2",null,"IFRS 9:5.6.3","Has the entity considered its fair value at the reclassification date as the  new gross carrying amount.? (See paragraph B5.6.2 for guidance on determining an effective interest rate and a loss allowance at the reclassification date.)"]
["9J-Y",null,null,null,"9J3",2,"9J-3",null,"IFRS 9:5.6.4","Has the  entity reclassified a financial asset out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9J-Y","9J3-Y",null,null,null,null,"9J-3",null,"IFRS 9:5.6.4","Has the entity measured its fair value  at the reclassification date and has any gain or loss arising from a difference between the previous amortised cost of the financial asset and fair value is recognised in other comprehensive income? The effective interest rate and the measurement of expected credit losses are not adjusted as a result of the reclassification. (See paragraph B5.6.1.)"]
["9J-Y",null,null,null,"9J4",2,"9J-4",null,"IFRS 9:5.6.5","Has the entity reclassified a financial asset out of the fair value through other comprehensive income measurement category and into the amortised cost measurement category?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9J-Y","9J4-Y",null,null,"9J4C1",3,"9J-4",null,"IFRS 9:5.6.5","Has the entity reclassified the financial asset at its fair value at the reclassification date? "]
["9J-Y","9J4-Y","9J4C1-G",null,null,null,null,null,"IFRS 9:5.6.5","As a result, the financial asset is measured at the reclassification date as if it had always been measured at amortised cost. This adjustment affects other comprehensive income but does not affect profit or loss and therefore is not a reclassification adjustment (see IAS 1 Presentation of Financial Statements). The effective interest rate and the measurement of expected credit losses are not adjusted as a result of the reclassification. (See paragraph B5.6.1.)"]
["9J-Y","9J4-Y",null,null,"9J4C2",3,"9J-4",null,"IFRS 9:5.6.5","Has the entity removed the cumulative gain or loss previously recognised in other comprehensive income from equity and adjusted against the fair value of the financial asset at the reclassification date?  "]
["9J-Y","9J4-Y","9J4C2-G",null,null,null,null,null,"IFRS 9:5.6.5","As a result, the financial asset is measured at the reclassification date as if it had always been measured at amortised cost. This adjustment affects other comprehensive income but does not affect profit or loss and therefore is not a reclassification adjustment (see IAS 1 Presentation of Financial Statements). The effective interest rate and the measurement of expected credit losses are not adjusted as a result of the reclassification. (See paragraph B5.6.1.)"]
["9J-Y",null,null,null,"9J5",2,"9J-5",null,"IFRS 9:5.6.6","Has the  entity reclassified a financial asset out of the fair value through profit or loss measurement category and into the fair value through other comprehensive income measurement category?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9J-Y","9J5-Y",null,null,null,null,"9J-5",null,"IFRS 9:5.6.6","Has the entity continued to measure the financial asset at fair value.? (See paragraph B5.6.2 for guidance on determining an effective interest rate and a loss allowance at the reclassification date.)"]
["9J-Y",null,null,null,"9J6",2,"9J-6",null,"IFRS 9:5.6.7","Has the entity reclassified a financial asset out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9J-Y","9J6-Y",null,null,null,null,"9J-6",null,"IFRS 9:5.6.7","Has the entity  continued to measure the financial assetat fair value? The cumulative gain or loss previously recognised in other comprehensive income is reclassified from equity to profit or loss as a reclassification adjustment (see IAS 1) at the reclassification date."]
["OR,9A-Y,9I-Y",null,null,null,null,null,null,null,null,"Gains and losses"]
["9A-Y",null,null,null,"9AC6",2,"9A",null,"IFRS 9:5.7.1","Has a gain or loss on a financial asset or financial liability that is measured at fair value been recognised in profit or loss unless:"]
["9A-Y","9AC6-G",null,null,null,null,null,null,"IFRS 9:B5.7.1","Note:IFRS 9:B5.7.1 - IFRS 9:B5.7.20 provides guidance on gains and losses recognition"]
["9A-Y",null,null,null,null,null,null,null,null,"a) it is part of a hedging relationship (see paragraphs 6.5.8–6.5.14 and, if applicable, paragraphs 89–94 of IAS 39 for the fair value hedge accounting for a portfolio hedge of interest rate risk);\n\nb) it is an investment in an equity instrument and the entity has elected to present gains and losses on that investment in other comprehensive income in accordance with paragraph 5.7.5; or\n\nc) it is a financial liability designated as at fair value through profit or loss and the entity is required to present the effects of changes in the liability’s credit risk in other comprehensive income in accordance with paragraph 5.7.7.\n\nd) it is a financial asset measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A and the entity is required to recognise some changes in fair value in other comprehensive income in accordance with paragraph 5.7.10.\n"]
["9A-Y",null,null,null,null,null,"9A",null,"IFRS 9:5.7.1A","Has the entity recognised dividends in profit or loss only when: \na) the entity’s right to receive payment of the dividend is established;\nb) it is probable that the economic benefits associated with the dividend will flow to the entity; and\nc) the amount of the dividend can be measured reliably."]
["9A-Y",null,null,null,null,null,"9A",null,"IFRS 9:5.7.2","Has a gain or loss on a financial asset that is measured at amortised cost and is not part of a hedging relationship been recognised in profit or loss when the financial asset is derecognised, impaired or reclassified (in accordance with paragraph 5.6.2 of IFRS 9), and through the amortisation process?"]
["9A-Y",null,null,null,null,null,"9A",null,"IFRS 9:5.7.2","Has a gain or loss on a financial liability that is measured at amortised cost and is not part of a hedging relationship been recognised in profit or loss when the financial liability is derecognised and through the amortisation process?"]
["OR,9A-Y,9I-Y",null,null,null,null,null,"9A, I",null,"IFRS 9:5.7.3","Has a gain or loss on financial assets or financial liabilities that are hedged items  been recognised in accordance with 6.5.8–6.5.14 and, if applicable, paragraphs 89–94 of IAS 39 for the fair value hedge accounting for a portfolio hedge of interest rate risk?"]
["9A-Y",null,null,null,null,null,"9A",null,"IFRS 9:5.7.4","For financial assets measured at amortised cost and recognised using settlement date accounting, has the entity excluded any change in the fair value of the asset to be received during the period between the trade date and the settlement date?"]
["9A-Y",null,null,null,null,null,"9A",null,"IFRS 9:5.7.4","For financial assets meassured at fair value and recognised using settlement date accouning,  has the entity recognised any change in the fair value of the asset to be received during the period between the trade date and the settlement date, in profit or loss or in other comprehensive income? "]
[null,null,null,null,null,null,null,null,null,"Investments in equity instruments"]
[null,null,null,null,"9M",1,"9M","9M",null,"Has the entity got financial assets which are equity instruments?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,9A-Y,9M-Y",null,null,null,null,null,"9A, M",null,"IFRS 9:5.7.5","If the entity has designated an investment in equity instrument at fair value through other comprehensive income through irrevocable election, have the following two conditions been met?"]
["OR,9A-Y,9M-Y",null,null,null,null,null,null,null,null,"a)    was the designation made on initial recognition?"]
["OR,9A-Y,9M-Y",null,null,null,null,null,null,null,null,"b)    is the investment not a held for trading financial asset?"]
["OR,9A-Y,9M-Y",null,null,null,null,null,null,null,null,"c)   is not a contingent consideration of an acquirer in a business combination to which IFRS 3 applies?"]
["OR,9A-Y,9M-Y",null,null,null,null,null,"9A, M",null,"IFRS 9:5.7.6","If an entity makes the election in paragraph 5.7.5, has the entity recognised in profit or loss dividends from that investment in accordance with paragraph 5.7.1A?\n"]
[null,null,null,null,null,null,null,null,null,"Liabilities designated as at fair value through profit or loss"]
[null,null,null,null,"9L",1,"9L","9L",null,"Has the entity got financial liabilities which are designated as at fair value through profit or loss?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9L-Y",null,null,null,"9LC1",2,"9L",null,"IFRS 9:5.7.7","Unless the treatment of the effects of changes in the liability's credit risk described in (a), below, would create or enlarge an accounting mismatch in profit or loss, has the entity presented a gain or loss on a financial liability designated as at fair value through profit or loss as follows?"]
["9L-Y",null,null,null,null,null,null,null,null,"a) the amount of change in the fair value of the financial liability that is attributable to changes in the credit risk of that liability shall be presented in other comprehensive income (see paragraphs B5.7.13-B5.7.20), and\n\nb) the remaining amount of change in the fair value of the liability shall be presented in profit or loss"]
["9L-Y","9LC1-G",null,null,null,null,null,null,null,"Note: Paragraphs B5.7.5-B5.7.7 and B5.7.10-B5.7.12 provide guidance on determining whether an accounting mismatch would be created or enlarged."]
["9L-Y",null,null,null,null,null,"9L",null,"IFRS 9:5.7.8","Has the entity presented all gains or losses on that liability (including the effects of changes in the credit risk of that liability) in profit or loss, if the requirements in paragraph 5.7.7 would create or enlarge an accounting mismatch in profit or loss?"]
["9L-Y",null,null,null,null,null,"9L",null,"IFRS 9:5.7.9","Has the entity presented in profit or loss all gains and losses on loan commitments and financial guarantee contracts that are designated as at fair value through profit or loss?"]
[null,null,null,null,null,null,null,null,null,"Assets measured at fair value through other comprehensive income"]
[null,null,null,null,"9O",1,"9O","9O","IFRS 9:5.7.10","Does the entity have financial instruments measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9O-Y",null,null,null,"9OC1",2,null,null,"IFRS 9:5.7.10","Has the entity recognised any gain or loss  in other comprehensive income, except for impairment gains or losses (see Section 5.5) and foreign exchange gains and losses (see paragraphs B5.7.2–B5.7.2A), until the financial asset is derecognised or reclassified?"]
["9O-Y","9OC1-G",null,null,null,null,null,null,"IFRS 9:5.7.10","When the financial asset is derecognised the cumulative gain or loss previously recognised in other comprehensive income is reclassified from equity to profit or loss as a reclassification adjustment (see IAS 1). If the financial asset is reclassified out of the fair value through other comprehensive income measurement category, the entity shall account for the cumulative gain or loss that was previously recognised in other comprehensive income in accordance with paragraphs 5.6.5 and 5.6.7. Interest calculated using the effective interest method is recognised in profit or loss."]
["9O-Y","9OC1-G",null,null,null,null,null,null,"IFRS 9:5.7.11","As described in paragraph 5.7.10, if a financial asset is measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A, the amounts that are recognised in profit or loss are the same as the amounts that would have been recognised in profit or loss if the financial asset had been measured at amortised cost."]
[null,null,null,null,null,null,null,null,null,"Hedge Accounting"]
[null,null,null,null,"HE",1,"9I","9I",null,"Has the entity applied the hedge accounting requirements under IFRS 9?"]
["HE-G",null,null,null,null,null,null,null,"IFRS 9:6.1.1","The objective of hedge accounting is to represent, in the financial statements, the effect of an entity’s risk management activities that use financial instruments to manage exposures arising from particular risks that could affect profit or loss (or other comprehensive income, in the case of investments in equity instruments for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5). This approach aims to convey the context of hedging instruments for which hedge accounting is applied in order to allow insight into their purpose and effect."]
["HE-G",null,null,null,null,null,null,null,"IFRS 9:6.1.2","An entity may choose to designate a hedging relationship between a hedging instrument and a hedged item in accordance with paragraphs 6.2.1–6.3.7 and\nB6.2.1–B6.3.25. For hedging relationships that meet the qualifying criteria, an entity shall account for the gain or loss on the hedging instrument and the hedged item in accordance with paragraphs 6.5.1–6.5.14 and B6.5.1–B6.5.28. When the hedged item is a group of items, an entity shall comply with the additional requirements in paragraphs 6.6.1–6.6.6 and B6.6.1–B6.6.16."]
["HE-G",null,null,null,null,null,null,null,"IFRS 9:6.1.3","For a fair value hedge of the interest rate exposure of a portfolio of financial assets or financial liabilities (and only for such a hedge), an entity may apply the hedge accounting requirements in IAS 39 instead of those in this Standard. In that case, the entity must also apply the specific requirements for the fair value hedge accounting for a portfolio hedge of interest rate risk and designate as the hedged item a portion that is a currency amount (see paragraphs 81A, 89A and AG114–AG132 of IAS 39)."]
["HE-Y",null,null,null,null,null,null,null,null,"Hedging Instruments"]
["HE-Y",null,null,null,"HE1",2,"HE1",null,null,"Does the entity have an instrument identified as hedging instrument?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["HE-Y","HE1-Y",null,null,null,null,"HE1",null,"IFRS 9:6.2.1","Is the instrument a derivative measured at fair value through profit or loss  excluding some written options (see paragraph B6.2.4).?"]
["HE-Y","HE1-Y",null,null,"HE1C1",3,"HE1",null,"IFRS 9:6.2.2","Is the instrument a non-derivative financial asset or a non-derivative financial liability measured at fair value through profit or loss?"]
["HE-Y","HE1-Y","HE1C1-G",null,null,null,null,null,null,"A non-derivative financial asset or a non-derivative financial liability measured at fair value through profit or loss may be designated as a hedging instrument unless it is financial liability designated as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7. For a hedge of foreign currency risk, the foreign currency risk component of a non derivative financial asset or a non-derivative financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5."]
["HE-Y","HE1-Y",null,null,"HE1C2",3,"HE1",null,"IFRS 9:6.2.3","Is the instrument a contracts with a party external to the reporting entity?"]
["HE-Y","HE1-Y","HE1C2-G",null,null,null,null,null,"IFRS 9:B6.2.1","Derivatives that are embedded in hybrid contracts, but that are not separately accounted for, cannot be designated as separate hedging instruments."]
["HE-Y","HE1-Y","HE1C2-G",null,null,null,null,null,"IFRS 9:B6.2.2","An entity’s own equity instruments are not financial assets or financial liabilities of the entity and therefore cannot be designated as hedging instruments."]
["HE-Y","HE1-Y","HE1C2-G",null,null,null,null,null,"IFRS 9:B6.2.3","For hedges of foreign currency risk, the foreign currency risk component of a non-derivative financial instrument is determined in accordance with IAS 21."]
["HE-Y","HE1-Y",null,null,null,null,"HE1",null,null,"Designation of a hedge instrument"]
["HE-Y","HE1-Y",null,null,null,null,"HE1",null,"IFRS 9:6.2.4","Has the entity designated a qualifying instrument  in its entirety as a hedging instrument? "]
["HE-Y","HE1-Y",null,null,"HE11",3,"HE1-1",null,"IFRS 9:6.2.4","Has the entity applied any of  the exceptions permitted to designate an instrument in its entirety?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["HE-Y","HE1-Y","HE11-Y",null,null,null,"HE1-1",null,"IFRS 9:6.2.4","a) separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the change in intrinsic value of an option and not the change in its time value (see paragraphs 6.5.15 and B6.5.29–B6.5.33);"]
["HE-Y","HE1-Y","HE11-Y",null,null,null,"HE1-1",null,"IFRS 9:6.2.4","b) separating the forward element and the spot element of a forward contract and designating as the hedging instrument only the change in the value of the spot element of a forward contract and not the forward element; similarly, the foreign currency basis spread may be separated and excluded from the designation of a financial instrument as the hedging instrument (see paragraphs 6.5.16 and B6.5.34–B6.5.39); and"]
["HE-Y","HE1-Y","HE11-Y",null,"HE11C1",4,"HE1-1",null,"IFRS 9:6.2.4","c) a proportion of the entire hedging instrument, such as 50 per cent of the nominal amount, may be designated as the hedging instrument in a hedging relationship. However, a hedging instrument may not be designated for a part of its change in fair value that results from only a portion of the time period during which the hedging instrument remains outstanding."]
["HE-Y","HE1-Y","HE11-Y","HE11C1-G",null,null,null,null,"IFRS 9:B6.2.4","This Standard does not restrict the circumstances in which a derivative that is measured at fair value through profit or loss may be designated as a hedging instrument, except for some written options. A written option does not qualify as a hedging instrument unless it is designated as an offset to a purchased option, including one that is embedded in another financial instrument (for example, a written call option used to hedge a callable liability)."]
["HE-Y","HE1-Y","HE11-Y","HE11C1-G",null,null,null,null,"IFRS 9:6.2.5","An entity may view in combination, and jointly designate as the hedging instrument, any combination of the following (including those circumstances in which the risk or risks arising from some hedging instruments offset those arising from others): (a) derivatives or a proportion of them; and (b) non-derivatives or a proportion of them."]
["HE-Y","HE1-Y","HE11-Y","HE11C1-G",null,null,null,null,"IFRS 9:B6.2.5","For hedges other than hedges of foreign currency risk, when an entity designates a non-derivative financial asset or a non-derivative financial liability measured at fair value through profit or loss as a hedging instrument, it may only designate the non-derivative financial instrument in its entirety or a proportion of it."]
["HE-Y","HE1-Y","HE11-Y","HE11C1-G",null,null,null,null,"IFRS 9:6.2.6","A derivative instrument that combines a written option and a purchased option (for example, an interest rate collar) does not qualify as a hedging instrument if it is, in effect, a net written option at the date of designation (unless it qualifies in accordance with paragraph B6.2.4). Similarly, two or more instruments (or proportions of them) may be jointly designated as the hedging instrument only if, in combination, they are not, in effect, a net written option at the date of designation (unless it qualifies in accordance with paragraph B6.2.4)."]
["HE-Y","HE1-Y","HE11-Y","HE11C1-G",null,null,null,null,"IFRS 9:B6.2.6","A single hedging instrument may be designated as a hedging instrument of more than one type of risk, provided that there is a specific designation of the hedging instrument and of the different risk positions as hedged items. Those hedged items can be in different hedging relationships."]
["HE-Y",null,null,null,null,null,null,null,null,"Hedge Item"]
["HE-Y",null,null,null,"HE2",2,"HE2",null,"IFRS 9: 6.3.1","Has the entity designated either of the following as a hedged item: a recognised asset or liability, an unrecognised firm commitment, a forecast transaction or a net investment in a foreign operation?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["HE-Y","HE2-G",null,null,null,null,null,null,"IFRS 9: 6.3.1","Note: The hedged item can be either a single item or a group of items (subject to paragraphs 6.6.1-6.6.6 and B6.6.1-B6.6.16).  In addition, a hedged item can also be a component of such an item or group of items'"]
["HE-Y","HE2-G",null,null,null,null,null,null,"IFRS 9: B6.3.1","A firm commitment to acquire a business in a business combination cannot be a hedged item, except for foreign currency risk, because the other risks being hedged cannot be specifically identified and measured. Those other risks are general business risks."]
["HE-Y","HE2-Y",null,null,"HE2C1",3,"HE2",null,"IFRS 9: 6.3.2","Can the hedged item be measured reliably?"]
["HE-Y","HE2-Y","HE2C1-G",null,null,null,null,null,"IFRS 9: B6.3.2","An equity method investment cannot be a hedged item in a fair value hedge. This is because the equity method recognises in profit or loss the investor’s share of the investee’s profit or loss, rather than changes in the investment’s fair value. For a similar reason, an investment in a consolidated subsidiary cannot be a hedged item in a fair value hedge. This is because consolidation recognises in profit or loss the subsidiary’s profit or loss, rather than changes in the investment’s fair value. A hedge of a net investment in a foreign operation is different because it is a hedge of the foreign currency exposure, not a fair value hedge of the change in the value of the investment."]
["HE-Y","HE2-Y",null,null,"HE2C2",3,"HE2",null,"IFRS 9: 6.3.3","If a hedged item is a forecast transaction (or a component thereof), is that transaction highly probable?"]
["HE-Y","HE2-Y","HE2C2-G",null,null,null,null,null,"IFRS 9: B6.3.3","Paragraph 6.3.4 permits an entity to designate as hedged items aggregated exposures that are a combination of an exposure and a derivative. When designating such a hedged item, an entity assesses whether the aggregated exposure combines an exposure with a derivative so that it creates a different aggregated exposure that is managed as one exposure for a particular risk (or risks). In that case, the entity may designate the hedged item on the basis of the aggregated exposure."]
["HE-Y","HE2-Y",null,null,"HE2C3",3,"HE2",null,"IFRS 9: 6.3.4","Has the entity only designated as a hedged item an aggregate exposure if the aggregate exposure  is a combination of an exposure that could qualify as a hedged item in accordance with paragraph 6.3.1 and a derivative (see paragraphs B6.3.3–B6.3.4)? This includes a forecast transaction of an aggregated exposure (ie uncommitted but anticipated future transactions that would give rise to an exposure and a derivative) if that aggregated exposure is highly probable and, once it has occurred and is therefore no longer forecast, is eligible as a hedged item?"]
["HE-Y","HE2-Y","HE2C3-G",null,null,null,null,null,"IFRS 9:B6.3.4","When designating the hedged item on the basis of the aggregated exposure, an entity considers the combined effect of the items that constitute the aggregated exposure for the purpose of assessing hedge effectiveness and measuring hedge ineffectiveness. However, the items that constitute the aggregated exposure remain accounted for separately."]
["HE-Y","HE2-Y",null,null,"HE2C4",3,"HE2",null,"IFRS 9: 6.3.5","Has the entity only designated as a hedged item assets, liabilities, firm commitments or highly probable forecast transactions with a party external to the reporting entity?"]
["HE-Y","HE2-Y","HE2C4-G",null,null,null,null,null,"IFRS 9: 6.3.5","Hedge accounting can be applied to transactions between entities in the same group only in the individual or separate financial statements of those entities and not in the consolidated financial statements of the group, except for the consolidated financial statements of an investment entity, as defined in IFRS 10, where transactions between an investment entity and its subsidiaries measured at fair value through profit or loss will not be eliminated in the consolidated financial statements."]
["HE-Y","HE2-Y","HE2C4-G",null,null,null,null,null,"IFRS 9: B6.3.5","Paragraph 6.3.6 states that in consolidated financial statements the foreign currency risk of a highly probable forecast intragroup transaction may qualify as a hedged item in a cash flow hedge, provided that the transaction is denominated in a currency other than the functional currency of the entity entering into that transaction and that the foreign currency risk will affect consolidated profit or loss. For this purpose an entity can be a parent, subsidiary, associate, joint arrangement or branch. If the foreign currency risk of a forecast intragroup transaction does not affect consolidated profit or loss, the intragroup transaction cannot qualify as a hedged item. This is usually the case for royalty payments, interest payments or management charges between members of the same group, unless there is a related external transaction. However, when the foreign currency risk of a forecast intragroup transaction will affect consolidated profit or loss, the intragroup transaction can qualify as a hedged item. An example is forecast sales or purchases of inventories between members of the same group if there is an onward sale of the inventory to a party external to the group. Similarly, a forecast intragroup sale of plant and equipment from the group entity that manufactured it to a group entity that will use the plant and equipment in its operations may affect consolidated profit or loss. This could occur, for example, because the plant and equipment will be depreciated by the purchasing entity and the amount initially recognised for the plant and equipment may change if the forecast intragroup transaction is denominated in a currency other than the functional currency of the purchasing entity."]
["HE-Y","HE2-Y","HE2C4-G",null,null,null,null,null,"IFRS 9: 6.3.6","An exception to paragraph 6.3.5, the foreign currency risk of an intragroup monetary item (for example, a payable/receivable between two subsidiaries) may qualify as a hedged item in the consolidated financial statements if it results in an exposure to foreign exchange rate gains or losses that are not fully eliminated on consolidation in accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates. In accordance with IAS 21, foreign exchange rate gains and losses on intragroup monetary items are not fully eliminated on consolidation when the intragroup monetary item is transacted between two group entities that have different functional currencies. In addition, the foreign currency risk of a highly probable forecast intragroup transaction may qualify as a hedged item in consolidated financial statements provided that the transaction is denominated in a currency other than the functional currency of the entity entering into that transaction and the foreign currency risk will affect consolidated profit or loss."]
["HE-Y","HE2-Y","HE2C4-G",null,null,null,null,null,"IFRS 9:B6.3.6","If a hedge of a forecast intragroup transaction qualifies for hedge accounting, any gain or loss is recognised in, and taken out of, other comprehensive income in accordance with paragraph 6.5.11. The relevant period or periods during which the foreign currency risk of the hedged transaction affects profit or loss is when it affects consolidated profit or loss."]
["HE-Y","HE2-Y",null,null,null,null,"HE2",null,null,"Designation of hedge items"]
["HE-Y","HE2-Y",null,null,"HE2C5",3,"HE2",null,"IFRS 9: 6.3.7","Has the entity  designated an item in its entirety or a component of an item as the hedged item in a hedging relationship?"]
["HE-Y","HE2-Y","HE2C5-G",null,null,null,null,null,"IFRS 9: 6.3.7","An entire item comprises all changes in the cash flows or fair value of an item. A component comprises less than the entire fair value change or cash flow variability of an item."]
["HE-Y","HE2-Y",null,null,"HE2C6",3,"HE2",null,"IFRS 9: 6.3.7","Has the entity designated one of the following type of components as a hedge item? a) only changes in the cash flows or fair value of an item attributable to a specific risk or risks (risk component), provided that, based on an assessment within the context of the particular market structure, the risk component is separately identifiable and reliably measurable (see paragraphs B6.3.8–B6.3.15). Risk components include a designation of only changes in the cash flows or the fair value of a hedged item above or below a specified price or other variable (a one-sided risk); b) one or more selected contractual cash flows.; c) components of a nominal amount, ie a specified part of the amount of an item (see paragraphs B6.3.16–B6.3.20)."]
["HE-Y","HE2-Y","HE2C6-G",null,null,null,null,null,"IFRS 9: B6.3.7","A component is a hedged item that is less than the entire item. Consequently, a component reflects only some of the risks of the item of which it is a part or reflects the risks only to some extent (for example, when designating a proportion of an item)."]
["HE-Y","HE2-Y","HE2C6-G",null,null,null,null,null,"IFRS 9: B6.3.8","To be eligible for designation as a hedged item, a risk component must be a separately identifiable component of the financial or the non-financial item, and the changes in the cash flows or the fair value of the item attributable to changes in that risk component must be reliably measurable."]
["HE-Y","HE2-Y","HE2C6-G",null,null,null,null,null,"IFRS 9: B6.3.9","When identifying what risk components qualify for designation as a hedged item, an entity assesses such risk components within the context of the particular market structure to which the risk or risks relate and in which the hedging activity takes place. Such a determination requires an evaluation of the relevant facts and circumstances, which differ by risk and market."]
["HE-Y","HE2-Y","HE2C6-G",null,null,null,null,null,"IFRS 9: B6.3.10","When designating risk components as hedged items, an entity considers whether the risk components are explicitly specified in a contract (contractually specified risk components) or whether they are implicit in the fair value or the cash flows of an item of which they are a part (non-contractually specified risk components). Non-contractually specified risk components can relate to items that are not a contract (for example, forecast transactions) or contracts that do not explicitly specify the component (for example, a firm commitment that includes only one single price instead of a pricing formula that references different underlyings)."]
["HE-Y","HE2-Y","HE2C6-G",null,null,null,null,null,"IFRS 9: B6.3.11","When designating a risk component as a hedged item, the hedge accounting requirements apply to that risk component in the same way as they apply to other hedged items that are not risk components."]
["HE-Y","HE2-Y","HE2C6-G",null,null,null,null,null,"IFRS 9: B6.3.12","An entity can also designate only changes in the cash flows or fair value of a hedged item above or below a specified price or other variable (a ‘one-sided risk’). The intrinsic value of a purchased option hedging instrument (assuming that it has the same principal terms as the designated risk), but not its time value, reflects a one-sided risk in a hedged item."]
["HE-Y","HE2-Y","HE2C6-G",null,null,null,null,null,"IFRS 9: B6.3.13","There is a rebuttable presumption that unless inflation risk is contractually specified, it is not separately identifiable and reliably measurable and hence cannot be designated as a risk component of a financial instrument. However, in limited cases, it is possible to identify a risk component for inflation risk that is separately identifiable and reliably measurable because of the particular circumstances of the inflation environment and the relevant debt market."]
["HE-Y","HE2-Y","HE2C6-G",null,null,null,null,null,"IFRS 9: B6.3.15","A contractually specified inflation risk component of the cash flows of a recognised inflation-linked bond (assuming that there is no requirement to account for an embedded derivative separately) is separately identifiable and reliably measurable, as long as other cash flows of the instrument are not affected by the inflation risk component."]
["HE-Y","HE2-Y","HE2C6-G",null,null,null,null,null,"IFRS 9: B6.3.16","There are two types of components of nominal amounts that can be designated as the hedged item in a hedging relationship: a component that is a proportion of an entire item or a layer component. The type of component changes the accounting outcome. An entity shall designate the component for accounting purposes consistently with its risk management objective."]
["HE-Y","HE2-Y","HE2C6-G",null,null,null,null,null,"IFRS 9: B6.3.17","An example of a component that is a proportion is 50 per cent of the contractual cash flows of a loan."]
["HE-Y","HE2-Y","HE2C6-G",null,null,null,null,null,"IFRS 9: B6.3.18","A layer component may be specified from a defined, but open, population, or from a defined nominal amount."]
["HE-Y","HE2-Y","HE2C6-G",null,null,null,null,null,"IFRS 9: B6.3.19","If a layer component is designated in a fair value hedge, an entity shall specify it from a defined nominal amount. To comply with the requirements for qualifying fair value hedges, an entity shall remeasure the hedged item for fair value changes (ie remeasure the item for fair value changes attributable to the hedged risk). The fair value hedge adjustment must be recognised in profit or loss no later than when the item is derecognised. Consequently, it is necessary to track the item to which the fair value hedge adjustment relates. For a layer component in a fair value hedge, this requires an entity to track the nominal amount from which it is defined."]
["HE-Y","HE2-Y","HE2C6-G",null,null,null,null,null,"IFRS 9: B6.3.20","A layer component that includes a prepayment option is not eligible to be designated as a hedged item in a fair value hedge if the prepayment option’s fair value is affected by changes in the hedged risk, unless the designated layer includes the effect of the related prepayment option when determining the change in the fair value of the hedged item."]
["HE-Y","HE2-Y","HE2C6-G",null,null,null,null,null,"IFRS 9: B6.3.21","If a component of the cash flows of a financial or a non-financial item is designated as the hedged item, that component must be less than or equal to the total cash flows of the entire item. However, all of the cash flows of the entire item may be designated as the hedged item and hedged for only one particular risk (for example, only for those changes that are attributable to changes in LIBOR or a benchmark commodity price)."]
["HE-Y","HE2-Y","HE2C6-G",null,null,null,null,null,"IFRS 9: B6.3.22","For example, in the case of a financial liability whose effective interest rate is below LIBOR, an entity cannot designate: (a) a component of the liability equal to interest at LIBOR (plus the principal amount in case of a fair value hedge); and (b) a negative residual component."]
["HE-Y","HE2-Y","HE2C6-G",null,null,null,null,null,"IFRS 9: B6.3.23","However, in the case of a fixed-rate financial liability whose effective interest rate is (for example) 100 basis points below LIBOR, an entity can designate as the hedged item the change in the value of that entire liability (ie principal plus interest at LIBOR minus 100 basis points) that is attributable to changes in LIBOR. If a fixed-rate financial instrument is hedged some time after its origination and interest rates have changed in the meantime, the entity can designate a risk component equal to a benchmark rate that is higher than the contractual rate paid on the item. The entity can do so provided that the benchmark rate is less than the effective interest rate calculated on the\nassumption that the entity had purchased the instrument on the day when it first designates the hedged item."]
["HE-Y","HE2-Y","HE2C6-G",null,null,null,null,null,"IFRS 9: B6.3.24","If a variable-rate financial liability bears interest of (for example) three-month LIBOR minus 20 basis points (with a floor at zero basis points), an entity can designate as the hedged item the change in the cash flows of that entire liability (ie three-month LIBOR minus 20 basis points—including the floor) that is attributable to changes in LIBOR. Hence, as long as the three-month LIBOR forward curve for the remaining life of that liability does not fall below 20 basis points, the hedged item has the same cash flow variability as a liability that bears interest at three-month LIBOR with a zero or positive spread. However, if the three-month LIBOR forward curve for the remaining life of that liability (or a part of it) falls below 20 basis points, the hedged item has a lower cash flow variability than a liability that bears interest at three-month LIBOR with a zero or positive spread."]
["HE-Y","HE2-Y","HE2C6-G",null,null,null,null,null,"IFRS 9: B6.3.25","A similar example of a non-financial item is a specific type of crude oil from a particular oil field that is priced off the relevant benchmark crude oil. If an entity sells that crude oil under a contract using a contractual pricing formula that sets the price per barrel at the benchmark crude oil price minus CU10 with a floor of CU15, the entity can designate as the hedged item the entire cash flow variability under the sales contract that is attributable to the change in the benchmark crude oil price. However, the entity cannot designate a component that is equal to the full change in the benchmark crude oil price. Hence, as long as the forward price (for each delivery) does not fall below CU25, the hedged item has the same cash flow variability as a crude oil sale at the benchmark crude oil price (or with a positive spread). However, if the forward price for any delivery falls below CU25, the hedged item has a lower cash flow variability than a crude oil sale at the benchmark crude oil price (or with a positive spread)."]
["HE-Y",null,null,null,null,null,null,null,null,"Qualifying criteria for hedge accounting"]
["HE-Y",null,null,null,"HE3",2,null,null,"IFRS 9: 6.4.1","Has the entity considered if all of the following criteria detailed below were met for a hedging relationship to qualify as hedge accounting?"]
["HE-Y",null,null,null,null,null,null,null,"IFRS 9: 6.4.1","a) the hedging relationship consists only of eligible hedging instruments and eligible hedged items."]
["HE-Y",null,null,null,null,null,null,null,"IFRS 9: 6.4.1","b) at the inception of the hedging relationship there is formal designation and documentation of the hedging relationship and the entity’s risk management objective and strategy for undertaking the hedge."]
["HE-Y","HE3-G",null,null,null,null,null,null,"IFRS 9: 6.4.1","The documentation shall include the identification of the hedging instrument, the hedged item, the nature of the risk being hedged and how the entity will assess whether the hedging relationship meets the hedge effectiveness requirements (including its analysis of the sources of hedge ineffectiveness and how it determines the hedge ratio)."]
["HE-Y",null,null,null,"HE4",2,null,null,"IFRS 9: 6.4.1","c) has the hedging relationship met all of the following hedge effectiveness requirements? (i) there is an economic relationship between the hedged item and the hedging instrument (see paragraphs B6.4.4–B6.4.6); (ii) the effect of credit risk does not dominate the value changes that result from that economic relationship (see paragraphs B6.4.7–B6.4.8); and (iii) the hedge ratio of the hedging relationship is the same as that resulting from the quantity of the hedged item that the entity actually hedges and the quantity of the hedging instrument that the entity actually uses to hedge that quantity of hedged item. However, that designation shall not reflect an imbalance between the weightings of the hedged item and the hedging instrument that would create hedge ineffectiveness (irrespective of whether recognised or not) that could result in an accounting outcome that would be inconsistent with the purpose of hedge accounting (see paragraphs B6.4.9–B6.4.11)."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.1","Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item (for example, when the hedged item is a risk component, the relevant change in fair value or cash flows of an item is the one that is attributable to the hedged risk). Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.2","When designating a hedging relationship and on an ongoing basis, an entity shall analyse the sources of hedge ineffectiveness that are expected to affect the hedging relationship during its term. This analysis (including any updates in accordance with paragraph B6.5.21 arising from rebalancing a hedging relationship) is the basis for the entity’s assessment of meeting the hedge effectiveness requirements."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.3","For the avoidance of doubt, the effects of replacing the original counterparty with a clearing counterparty and making the associated changes as described in paragraph 6.5.6 shall be reflected in the measurement of the hedging instrument and therefore in the assessment of hedge effectiveness and the measurement of hedge effectiveness."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.4","The requirement that an economic relationship exists means that the hedging instrument and the hedged item have values that generally move in the opposite direction because of the same risk, which is the hedged risk. Hence, there must be an expectation that the value of the hedging instrument and the value of the hedged item will systematically change in response to movements in either the same underlying or underlyings that are economically related in such a way that they respond in a similar way to the risk that is being hedged (for example, Brent and WTI crude oil)."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.5","If the underlyings are not the same but are economically related, there can be situations in which the values of the hedging instrument and the hedged item move in the same direction, for example, because the price differential between the two related underlyings changes while the underlyings themselves do not move significantly. That is still consistent with an economic relationship between the hedging instrument and the hedged item if the values of the hedging instrument and the hedged item are still expected to typically move in the opposite direction when the underlyings move."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.6","The assessment of whether an economic relationship exists includes an analysis of the possible behaviour of the hedging relationship during its term to ascertain whether it can be expected to meet the risk management objective. The mere existence of a statistical correlation between two variables does not, by itself, support a valid conclusion that an economic relationship exists."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.7","Because the hedge accounting model is based on a general notion of offset between gains and losses on the hedging instrument and the hedged item, hedge effectiveness is determined not only by the economic relationship between those items (ie the changes in their underlyings) but also by the effect of credit risk on the value of both the hedging instrument and the hedged item. The effect of credit risk means that even if there is an economic relationship between the hedging instrument and the hedged item, the level of offset might become erratic. This can result from a change in the credit risk of either the hedging instrument or the hedged item that is of such a magnitude that the credit risk dominates the value changes that result from the economic relationship (ie the effect of the changes in the underlyings). A level of magnitude that gives rise to dominance is one that would result in the loss (or gain) from credit risk frustrating the effect of changes in the underlyings on the value of the hedging instrument or the hedged item, even if those changes were significant. Conversely, if during a particular period there is little change in the underlyings, the fact that even small credit risk-related changes in the value of the hedging instrument or the hedged item might affect the value more than the underlyings does not create dominance."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.8","An example of credit risk dominating a hedging relationship is when an entity hedges an exposure to commodity price risk using an uncollateralised derivative. If the counterparty to that derivative experiences a severe deterioration in its credit standing, the effect of the changes in the counterparty’s credit standing might outweigh the effect of changes in the commodity price on the fair value of the hedging instrument, whereas changes in the value of the hedged item depend largely on the commodity price changes."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.9","In accordance with the hedge effectiveness requirements, the hedge ratio of the hedging relationship must be the same as that resulting from the quantity of the hedged item that the entity actually hedges and the quantity of the hedging instrument that the entity actually uses to hedge that quantity of hedged item. Hence, if an entity hedges less than 100 per cent of the exposure on an item, such as 85 per cent, it shall designate the hedging relationship using a hedge ratio that is the same as that resulting from 85 per cent of the exposure and the quantity of the hedging instrument that the entity actually uses to hedge those 85 per cent. Similarly, if, for example, an entity hedges an exposure using a nominal amount of 40 units of a financial instrument, it shall designate the hedging relationship using a hedge ratio that is the same as that resulting from that quantity of 40 units (ie the entity must not use a hedge ratio based on a higher quantity of units that it might hold in total or a lower quantity of units) and the quantity of the hedged item that it actually hedges with those 40 units."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.10","However, the designation of the hedging relationship using the same hedge ratio as that resulting from the quantities of the hedged item and the hedging instrument that the entity actually uses shall not reflect an imbalance between the weightings of the hedged item and the hedging instrument that would in turn create hedge ineffectiveness (irrespective of whether recognised or not) that could result in an accounting outcome that would be inconsistent with the purpose of hedge accounting. Hence, for the purpose of designating a hedging relationship, an entity must adjust the hedge ratio that results from the quantities of the hedged item and the hedging instrument that the entity actually uses if that is needed to avoid such an imbalance."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.11","Examples of relevant considerations in assessing whether an accounting outcome is inconsistent with the purpose of hedge accounting are: a) whether the intended hedge ratio is established to avoid recognising hedge ineffectiveness for cash flow hedges, or to achieve fair value hedge adjustments for more hedged items with the aim of increasing the use of fair value accounting, but without offsetting fair value changes of the hedging instrument; and b) whether there is a commercial reason for the particular weightings of the hedged item and the hedging instrument, even though that creates hedge ineffectiveness. For example, an entity enters into and designates a quantity of the hedging instrument that is not the quantity that it determined as the best hedge of the hedged item because the standard volume of the hedging instruments does not allow it to enter into that exact quantity of hedging instrument (a ‘lot size issue’). An example is an entity that hedges 100 tonnes of coffee purchases with standard coffee futures contracts that have a contract size of 37,500 lbs (pounds). The entity could only use either five or six contracts (equivalent to 85.0 and 102.1 tonnes respectively) to hedge the purchase volume of 100 tonnes. In that case, the entity designates the hedging relationship using the hedge ratio that results from the number of coffee futures contracts that it actually uses, because the hedge ineffectiveness resulting from the mismatch in the weightings of the hedged item and the hedging instrument would not result in an accounting outcome that is inconsistent with the purpose of hedge accounting."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.12","Frequency of assessing whether the hedge effectiveness requirements are met: \nAn entity shall assess at the inception of the hedging relationship, and on an ongoing basis, whether a hedging relationship meets the hedge effectiveness requirements. At a minimum, an entity shall perform the ongoing assessment at each reporting date or upon a significant change in the circumstances affecting the hedge effectiveness requirements, whichever comes first. The assessment relates to expectations about hedge effectiveness and is therefore only forward-looking."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.13","Methods for assessing whether the hedge effectiveness requirements are met\nThis Standard does not specify a method for assessing whether a hedging relationship meets the hedge effectiveness requirements. However, an entity shall use a method that captures the relevant characteristics of the hedging relationship including the sources of hedge ineffectiveness. Depending on those factors, the method can be a qualitative or a quantitative assessment."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.14","For example, when the critical terms (such as the nominal amount, maturity and underlying) of the hedging instrument and the hedged item match or are closely aligned, it might be possible for an entity to conclude on the basis of a qualitative assessment of those critical terms that the hedging instrument and the hedged item have values that will generally move in the opposite direction because of the same risk and hence that an economic relationship exists between the hedged item and the hedging instrument (see paragraphs B6.4.4–B6.4.6)."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.15","The fact that a derivative is in or out of the money when it is designated as a hedging instrument does not in itself mean that a qualitative assessment is inappropriate. It depends on the circumstances whether hedge ineffectiveness arising from that fact could have a magnitude that a qualitative assessment would not adequately capture."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.16","Conversely, if the critical terms of the hedging instrument and the hedged item are not closely aligned, there is an increased level of uncertainty about the extent of offset. Consequently, the hedge effectiveness during the term of the hedging relationship is more difficult to predict. In such a situation it might only be possible for an entity to conclude on the basis of a quantitative assessment that an economic relationship exists between the hedged item and the hedging instrument (see paragraphs B6.4.4–B6.4.6). In some situations a quantitative assessment might also be needed to assess whether the hedge ratio used for designating the hedging relationship meets the hedge effectiveness requirements (see paragraphs B6.4.9–B6.4.11). An entity can use the same or different methods for those two different purposes."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.17","If there are changes in circumstances that affect hedge effectiveness, an entity may have to change the method for assessing whether a hedging relationship meets the hedge effectiveness requirements in order to ensure that the relevant characteristics of the hedging relationship, including the sources of hedge ineffectiveness, are still captured."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.18","An entity’s risk management is the main source of information to perform the assessment of whether a hedging relationship meets the hedge effectiveness requirements. This means that the management information (or analysis) used for decision-making purposes can be used as a basis for assessing whether a hedging relationship meets the hedge effectiveness requirements."]
["HE-Y","HE4-G",null,null,null,null,null,null,"IFRS 9: B6.4.19","An entity’s documentation of the hedging relationship includes how it will assess the hedge effectiveness requirements, including the method or methods used. The documentation of the hedging relationship shall be updated for any changes to the methods (see paragraph B6.4.17).\n"]
["HE-Y",null,null,null,null,null,null,null,null,"Accounting for qualifying hedging relationships"]
["HE-Y",null,null,null,"HE5",2,null,null,"IFRS 9: 6.5.1.","Has the entity applied hedge accounting to hedging relationships that meet the qualifying criteria in paragraph 6.4.1 (which include the entity’s decision to designate the hedging relationship)?"]
["HE-Y","HE5-G",null,null,null,null,null,null,"IFRS 9:B6.5.4.","When measuring hedge ineffectiveness, an entity shall consider the time value of money. Consequently, the entity determines the value of the hedged item on a present value basis and therefore the change in the value of the hedged item also includes the effect of the time value of money."]
["HE-Y","HE5-G",null,null,null,null,null,null,"IFRS 9:B6.5.5","To calculate the change in the value of the hedged item for the purpose of measuring hedge ineffectiveness, an entity may use a derivative that would have terms that match the critical terms of the hedged item (this is commonly referred to as a ‘hypothetical derivative’), and, for example for a hedge of a forecast transaction, would be calibrated using the hedged price (or rate) level. For example, if the hedge was for a two-sided risk at the current market level, the hypothetical derivative would represent a hypothetical forward contract that is calibrated to a value of nil at the time of designation of the hedging relationship. If the hedge was for example for a one-sided risk, the hypothetical derivative would represent the intrinsic value of a hypothetical option that at the time of designation of the hedging relationship is at the money if the hedged price level is the current market level, or out of the money if the hedged price level is above (or, for a hedge of a long position, below) the current market level. Using a hypothetical derivative is one possible way of calculating the change in the value of the hedged item. The hypothetical derivative replicates the hedged item and hence results in the same outcome as if that change in value was determined by a different approach. Hence, using a ‘hypothetical derivative’ is not a method in its own right but a mathematical expedient that can only be used to calculate the value of the hedged item. Consequently, a ‘hypothetical derivative’ cannot be used to include features in the value of the hedged item that only exist in the hedging instrument (but not in the hedged item). An example is debt denominated in a foreign currency (irrespective of whether it is fixed-rate or variable-rate debt). When using a hypothetical derivative to calculate the change in the value of such debt or the present value of the cumulative change in its cash flows, the hypothetical derivative cannot simply impute a charge for exchanging different currencies even though actual derivatives under which different currencies are exchanged might include such a charge (for example, cross-currency interest rate swaps)."]
["HE-Y","HE5-G",null,null,null,null,null,null,"IFRS 9:B6.5.6","The change in the value of the hedged item determined using a hypothetical derivative may also be used for the purpose of assessing whether a hedging relationship meets the hedge effectiveness requirements.\n "]
["HE-Y",null,null,null,"HE6",2,null,null,"IFRS 9: 6.5.2","Has the entity applied any of the three types of hedging relationships: (a) fair value hedge; b) cash flow hedge: or c) hedge of a net investment in a foreign operation?"]
["HE-Y","HE6-G",null,null,null,null,null,null,"IFRS 9: 6.5.2","There are three types of hedging relationships:\n(a) fair value hedge: a hedge of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or a component of any such item, that is attributable to a particular risk and could affect profit or loss.\n\n(b) cash flow hedge: a hedge of the exposure to variability in cash flows that is attributable to a particular risk associated with all, or a component of, a recognised asset or liability (such as all or some future interest payments on variable-rate debt) or a highly probable forecast transaction, and could affect profit or loss.\n\n(c) hedge of a net investment in a foreign operation as defined in IAS 21."]
["HE-Y",null,null,null,"HE7",2,null,null,"IFRS 9: 6.5.3","Has the entity recognized in other comprehensive only the portion of hedge ineffectiveness that relates to hedged items that are equity instruments in which the entity has elected to present  in accordance with paragraph 5.7.5 ?"]
["HE-Y","HE7-G",null,null,null,null,null,null,"IFRS 9: 6.5.3","The hedged exposure referred to in paragraph 6.5.2(a) must be one that could affect other comprehensive income."]
["HE-Y",null,null,null,null,null,null,null,"IFRS 9: 6.5.4","Has the entity accounted for a hedge of the foreign currency risk of a firm commitment either  as a fair value hedge or a cash flow hedge?"]
["HE-Y",null,null,null,"HE8",2,null,null,"IFRS 9: 6.5.5","If the entity ceased to meet the hedge effectiveness requirement relating to the hedge ratio (see paragraph 6.4.1(c)(iii)) however the risk management objective for that designated hedging relationship has remained the same, has the entity adjusted the hedge ratio so that it meets the qualifying criteria again (i.e. re-balanced)?'"]
["HE-Y","HE8-G",null,null,null,null,null,null,"IFRS 9: B6.5.7","Rebalancing refers to the adjustments made to the designated quantities of the hedged item or the hedging instrument of an already existing hedging relationship for the purpose of maintaining a hedge ratio that complies with the hedge effectiveness requirements. Changes to designated quantities of a hedged item or of a hedging instrument for a different purpose do not constitute rebalancing for the purpose of this Standard."]
["HE-Y","HE8-G",null,null,null,null,null,null,"IFRS 9: B6.5.8","Rebalancing is accounted for as a continuation of the hedging relationship in accordance with paragraphs B6.5.9–B6.5.21. On rebalancing, the hedge ineffectiveness of the hedging relationship is determined and recognised immediately before adjusting the hedging relationship"]
["HE-Y","HE8-G",null,null,null,null,null,null,"IFRS 9: B6.5.9","Adjusting the hedge ratio allows an entity to respond to changes in the relationship between the hedging instrument and the hedged item that arise from their underlyings or risk variables. For example, a hedging relationship in which the hedging instrument and the hedged item have different but related underlyings changes in response to a change in the relationship between those two underlyings (for example, different but related reference indices, rates or prices). Hence, rebalancing allows the continuation of a hedging relationship in situations in which the relationship between the hedging instrument and the hedged item changes in a way that can be compensated for by adjusting the hedge ratio."]
["HE-Y","HE8-G",null,null,null,null,null,null,"IFRS 9: B6.5.10","For example, an entity hedges an exposure to Foreign Currency A using a currency derivative that references Foreign Currency B and Foreign Currencies A and B are pegged (ie their exchange rate is maintained within a band or at an exchange rate set by a central bank or other authority). If the exchange rate between Foreign Currency A and Foreign Currency B were changed (ie a new band or rate was set), rebalancing the hedging relationship to reflect the new exchange rate would ensure that the hedging relationship would continue to meet the hedge effectiveness requirement for the hedge ratio in the new circumstances. In contrast, if there was a default on the currency derivative, changing the hedge ratio could not ensure that the hedging relationship would continue to meet that hedge effectiveness requirement. Hence, rebalancing does not facilitate the continuation of a hedging relationship in situations in which the relationship between the hedging instrument and the hedged item changes in a way that cannot be compensated for by adjusting the hedge ratio."]
["HE-Y","HE8-G",null,null,null,null,null,null,"IFRS 9: B6.5.11","Not every change in the extent of offset between the changes in the fair value of the hedging instrument and the hedged item’s fair value or cash flows constitutes a change in the relationship between the hedging instrument and the hedged item. An entity analyses the sources of hedge ineffectiveness that it expected to affect the hedging relationship during its term and evaluates whether changes in the extent of offset are: a) fluctuations around the hedge ratio, which remains valid (ie continues to appropriately reflect the relationship between the hedging instrument and the hedged item); or b) an indication that the hedge ratio no longer appropriately reflects the relationship between the hedging instrument and the hedged item.\nAn entity performs this evaluation against the hedge effectiveness requirement for the hedge ratio, ie to ensure that the hedging relationship does not reflect an imbalance between the weightings of the hedged item and the hedging instrument that would create hedge ineffectiveness (irrespective of whether recognised or not) that could result in an accounting outcome that would be inconsistent with the purpose of hedge accounting. Hence, this evaluation requires judgement."]
["HE-Y","HE8-G",null,null,null,null,null,null,"IFRS 9: B6.5.12","Fluctuation around a constant hedge ratio (and hence the related hedge ineffectiveness) cannot be reduced by adjusting the hedge ratio in response to each particular outcome. Hence, in such circumstances, the change in the extent of offset is a matter of measuring and recognising hedge ineffectiveness but does not require rebalancing."]
["HE-Y","HE8-G",null,null,null,null,null,null,"IFRS 9: B6.5.13","Conversely, if changes in the extent of offset indicate that the fluctuation is around a hedge ratio that is different from the hedge ratio that is currently used for that hedging relationship, or that there is a trend leading away from that hedge ratio, hedge ineffectiveness can be reduced by adjusting the hedge ratio, whereas retaining the hedge ratio would increasingly produce hedge ineffectiveness. Hence, in such circumstances, an entity must evaluate whether the hedging relationship reflects an imbalance between the weightings of the hedged item and the hedging instrument that would create hedge ineffectiveness (irrespective of whether recognised or not) that could result in an accounting outcome that would be inconsistent with the purpose of hedge accounting. If the hedge ratio is adjusted, it also affects the measurement and recognition of hedge ineffectiveness because, on rebalancing, the hedge ineffectiveness of the hedging relationship must be determined and recognised immediately before adjusting the hedging relationship in accordance with paragraph B6.5.8."]
["HE-Y","HE8-G",null,null,null,null,null,null,"IFRS 9: B6.5.14","Rebalancing means that, for hedge accounting purposes, after the start of a hedging relationship an entity adjusts the quantities of the hedging instrument or the hedged item in response to changes in circumstances that affect the hedge ratio of that hedging relationship. Typically, that adjustment should reflect adjustments in the quantities of the hedging instrument and the hedged item that it actually uses. However, an entity must adjust the hedge ratio that results from the quantities of the hedged item or the hedging instrument that it actually uses if: a) the hedge ratio that results from changes to the quantities of the hedging instrument or the hedged item that the entity actually uses would reflect an imbalance that would create hedge ineffectiveness that could result in an accounting outcome that would be inconsistent with the purpose of hedge accounting; or b)  an entity would retain quantities of the hedging instrument and the hedged item that it actually uses, resulting in a hedge ratio that, in new circumstances, would reflect an imbalance that would create hedge ineffectiveness that could result in an accounting outcome that would be inconsistent with the purpose of hedge accounting (ie an entity must not create an imbalance by omitting to adjust the hedge ratio)."]
["HE-Y","HE8-G",null,null,null,null,null,null,"IFRS 9: B6.5.15","Rebalancing does not apply if the risk management objective for a hedging relationship has changed. Instead, hedge accounting for that hedging relationship shall be discontinued (notwithstanding that an entity might designate a new hedging relationship that involves the hedging instrument or hedged item of the previous hedging relationship as described in paragraph B6.5.28)."]
["HE-Y","HE8-G",null,null,null,null,null,null,"IFRS 9: B6.5.16"," If a hedging relationship is rebalanced, the adjustment to the hedge ratio can be effected in different ways: \na) the weighting of the hedged item can be increased (which at the same time reduces the weighting of the hedging instrument) by: i) increasing the volume of the hedged item; or ii) decreasing the volume of the hedging instrument. \n\nb) the weighting of the hedging instrument can be increased (which at the same time reduces the weighting of the hedged item) by: i) increasing the volume of the hedging instrument; or ii) decreasing the volume of the hedged item\nChanges in volume refer to the quantities that are part of the hedging relationship. Hence, decreases in volumes do not necessarily mean that the items or transactions no longer exist, or are no longer expected to occur, but that they are not part of the hedging relationship. For example, decreasing the volume of the hedging instrument can result in the entity retaining a derivative, but only part of it might remain a hedging instrument of the hedging relationship. This could occur if the rebalancing could be effected only by reducing the volume of the hedging instrument in the hedging relationship, but with the entity retaining the volume that is no longer needed. In that case, the undesignated part of the derivative would be accounted for at fair value through profit or loss (unless it was designated as a hedging instrument in a different hedging relationship).\n"]
["HE-Y","HE8-G",null,null,null,null,null,null,"IFRS 9: B6.5.17","Adjusting the hedge ratio by increasing the volume of the hedged item does not affect how the changes in the fair value of the hedging instrument are measured. The measurement of the changes in the value of the hedged item related to the previously designated volume also remains unaffected. However, from the date of rebalancing, the changes in the value of the hedged item also include the change in the value of the additional volume of the hedged item. These changes are measured starting from, and by reference to, the date of rebalancing instead of the date on which the hedging relationship was designated. For example, if an entity originally hedged a volume of 100 tonnes of a commodity at a forward price of CU80 (the forward price at inception of the hedging relationship) and added a volume of 10 tonnes on rebalancing when the forward price was CU90, the hedged item after rebalancing would comprise two layers: 100 tonnes hedged at CU80 and 10 tonnes hedged at CU90."]
["HE-Y","HE8-G",null,null,null,null,null,null,"IFRS 9: B6.5.18","Adjusting the hedge ratio by decreasing the volume of the hedging instrument does not affect how the changes in the value of the hedged item are measured. The measurement of the changes in the fair value of the hedging instrument related to the volume that continues to be designated also remains unaffected. However, from the date of rebalancing, the volume by which the hedging instrument was decreased is no longer part of the hedging relationship. For example, if an entity originally hedged the price risk of a commodity using a derivative volume of 100 tonnes as the hedging instrument and reduces that volume by 10 tonnes on rebalancing, a nominal amount of 90 tonnes of the hedging instrument volume would remain (see paragraph B6.5.16 for the consequences for the derivative volume (ie the 10 tonnes) that is no longer a part of the hedging relationship)."]
["HE-Y","HE8-G",null,null,null,null,null,null,"IFRS 9: B6.5.19","Adjusting the hedge ratio by increasing the volume of the hedging instrument does not affect how the changes in the value of the hedged item are measured. The measurement of the changes in the fair value of the hedging instrument related to the previously designated volume also remains unaffected. However, from the date of rebalancing, the changes in the fair value of the hedging instrument also include the changes in the value of the additional volume of the hedging instrument. The changes are measured starting from, and by reference to, the date of rebalancing instead of the date on which the hedging relationship was designated. For example, if an entity originally hedged the price risk of a commodity using a derivative volume of 100 tonnes as the hedging instrument and added a volume of 10 tonnes on rebalancing, the hedging instrument after rebalancing would comprise a total derivative volume of 110 tonnes. The change in the fair value of the hedging instrument is the total change in the fair value of the derivatives that make up the total volume of 110 tonnes. These derivatives could (and probably would) have different critical terms, such as their forward rates, because they were entered into at different points in time (including the possibility of designating derivatives into hedging relationships after their initial recognition)."]
["HE-Y","HE8-G",null,null,null,null,null,null,"IFRS 9: B6.5.20","Adjusting the hedge ratio by decreasing the volume of the hedged item does not affect how the changes in the fair value of the hedging instrument are measured. The measurement of the changes in the value of the hedged item related to the volume that continues to be designated also remains unaffected. However, from the date of rebalancing, the volume by which the hedged item was decreased is no longer part of the hedging relationship. For example, if an entity originally hedged a volume of 100 tonnes of a commodity at a forward price of CU80 and reduces that volume by 10 tonnes on rebalancing, the hedged item after rebalancing would be 90 tonnes hedged at CU80. The 10 tonnes of the hedged item that are no longer part of the hedging relationship would be accounted for in accordance with the requirements for the discontinuation of hedge accounting (see paragraphs 6.5.6–6.5.7 and B6.5.22–B6.5.28)."]
["HE-Y","HE8-G",null,null,null,null,null,null,"IFRS 9: B6.5.21","When rebalancing a hedging relationship, an entity shall update its analysis of the sources of hedge ineffectiveness that are expected to affect the hedging relationship during its (remaining) term (see paragraph B6.4.2). The documentation of the hedging relationship shall be updated accordingly."]
["HE-Y",null,null,null,"HE9",2,null,null,"IFRS 9: 6.5.6","Has the entity  discontinued hedge accounting prospectively  when the hedging relationship (or a part of a hedging relationship) ceases to meet the qualifying criteria (after taking into account any rebalancing of the hedging relationship, if applicable). This includes instances when the hedging instrument expires or is sold, terminated or exercised."]
["HE-Y","HE9-G",null,null,null,null,null,null,"IFRS 9: 6.5.6","For this purpose, the replacement or rollover of a hedging instrument into another hedging instrument is not an expiration or termination if such a replacement or rollover is part of, and consistent with, the entity’s documented risk management objective. There is not an expiration or termination of the hedging instrument if:"]
["HE-Y","HE9-G",null,null,null,null,null,null,"IFRS 9: 6.5.6","a) as a consequence of laws or regulations or the introduction of laws or regulations, the parties to the hedging instrument agree that one or more clearing counterparties replace their original counterparty to become the new counterparty to each of the parties. For this purpose, a clearing counterparty is a central counterparty (sometimes called a ‘clearing organisation’ or ‘clearing agency’) or an entity or entities, for example, a clearing member of a clearing organisation or a client of a clearing\nmember of a clearing organisation, that are acting as a counterparty in order to effect clearing by a central counterparty. However, when the parties to the hedging instrument replace their original counterparties with different counterparties the requirement in this subparagraph is met only if each of those parties effects clearing with the same central counterparty."]
["HE-Y","HE9-G",null,null,null,null,null,null,"IFRS 9: 6.5.6","b) other changes, if any, to the hedging instrument are limited to those that are necessary to effect such a replacement of the counterparty. Such changes are limited to those that are consistent with the terms that would be expected if the hedging instrument were originally cleared with the clearing counterparty. These changes include changes in the collateral requirements, rights to offset receivables and payables balances, and charges levied."]
["HE-Y","HE9-G",null,null,null,null,null,null,"IFRS 9: 6.5.6","Discontinuing hedge accounting can either affect a hedging relationship in its entirety or only a part of it (in which case hedge accounting continues for the remainder of the hedging relationship)."]
["HE-Y","HE9-G",null,null,null,null,null,null,"IFRS 9: B6.5.22","Discontinuation of hedge accounting applies prospectively from the date on which the qualifying criteria are no longer met."]
["HE-Y","HE9-G",null,null,null,null,null,null,"IFRS 9: B6.5.23","An entity shall not de-designate and thereby discontinue a hedging relationship that: (a) still meets the risk management objective on the basis of which it qualified for hedge accounting (ie the entity still pursues that risk management objective); and (b) continues to meet all other qualifying criteria (after taking into account any rebalancing of the hedging relationship, if applicable)."]
["HE-Y","HE9-G",null,null,null,null,null,null,"IFRS 9: B6.5.25","The discontinuation of hedge accounting can affect: (a) a hedging relationship in its entirety; or (b) a part of a hedging relationship (which means that hedge accounting continues for the remainder of the hedging relationship)."]
["HE-Y","HE9-G",null,null,null,null,null,null,"IFRS 9: B6.5.26","A hedging relationship is discontinued in its entirety when, as a whole, it ceases to meet the qualifying criteria."]
["HE-Y","HE9-G",null,null,null,null,null,null,"IFRS 9: B6.5.27","A part of a hedging relationship is discontinued (and hedge accounting continues for its remainder) when only a part of the hedging relationship ceasesto meet the qualifying criteria."]
["HE-Y","HE9-G",null,null,null,null,null,null,"IFRS 9: B6.5.28","An entity can designate a new hedging relationship that involves the hedging instrument or hedged item of a previous hedging relationship for which hedge accounting was (in part or in its entirety) discontinued. This does not constitute a continuation of a hedging relationship but is a restart. For example:a) hedging instrument experiences such a severe credit deterioration that the entity replaces it with a new hedging instrument. This means that the original hedging relationship failed to achieve the risk management objective and is hence discontinued in its entirety. The new hedging instrument is designated as the hedge of the same exposure that was hedged previously and forms a new hedging relationship. Hence, the changes in the fair value or the cash flows of the hedged item are measured starting from, and by reference to, the date of designation of the new hedging relationship instead of the date on which the original hedging relationship was designated. b) a hedging relationship is discontinued before the end of its term. The hedging instrument in that hedging relationship can be designated as the hedging instrument in another hedging relationship (for example, when adjusting the hedge ratio on rebalancing by increasing the volume of the hedging instrument or when designating a whole new hedging relationship)."]
["HE-Y",null,null,null,null,null,null,null,"IFRS 9: 6.5.7","Has the entity applied paragraph 6.5.10 when it discontinues hedge accounting for a fair value hedge for which the hedged item is (or is a component of) a financial instrument measured at amortised cost; and (b) paragraph 6.5.12 when it discontinues hedge accounting for cash flow hedges?"]
["HE-Y",null,null,null,null,null,null,null,null,"Fair Value Hedges"]
["HE-Y",null,null,null,"HE10",2,"HE10",null,null,"Does the entity account for any hedges at fair value?"]
[null,null,null,null,null,null,null,null,null,"If yes:"]
["HE-Y","HE10-Y",null,null,null,null,"HE10",null,"IFRS 9: 6.5.8","Has the entity recognised the gain or loss on the hedging instrument  in profit or loss (or other comprehensive income, if the hedging instrument hedges an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5)?"]
["HE-Y","HE10-Y",null,null,null,null,"HE10",null,"IFRS 9: 6.5.8","Has the entity recognised the hedging gain or loss on the hedged item by adjusting the carrying amount of the hedged item (if applicable) and be recognised in profit or loss.? However, if the hedged item is an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5, those amounts shall remain in other comprehensive income. When a hedged item is an unrecognised firm commitment (or a component thereof), the cumulative change in the fair value of the hedged item subsequent to its designation is recognised as an asset or a liability with a corresponding gain or loss recognised in profit or loss?"]
["HE-Y","HE10-Y",null,null,null,null,"HE10",null,"IFRS 9: 6.5.9","Has the entity adjusted the initial carrying amount of the asset or the liability that results from the entity meeting the firm commitment to include the cumulative change in the fair value of the hedged item that was recognised in the statement of financial position for a hedged item in a fair value hedge is a firm commitment (or a component thereof) to acquire an asset or assume a liability?"]
["HE-Y","HE10-Y",null,null,null,null,"HE10",null,"IFRS 9: 6.5.10","Has the entity amortized to profit or loss any adjustment arising from paragraph 6.5.8(b)  if the hedged item is a financial instrument (or a component thereof) measured at amortised cost ?Amortisation may begin as soon as an adjustment exists and shall begin no later than when the hedged item ceases to be adjusted for hedging gains and losses. The amortisation is based on a recalculated effective interest rate at the date that amortisation begins.?"]
["HE-Y",null,null,null,null,null,null,null,null,"Cash flow hedges:"]
["HE-Y",null,null,null,"HE11",2,"HE11",null,null,"Does the entity apply cash flow hedge?"]
[null,null,null,null,null,null,null,null,null,"If Yes"]
["HE-Y","HE11-Y",null,null,null,null,"HE11",null,"IFRS 9: 6.5.11","a) Has the entity accounted for a cash flow hedge (that meets the qualifying criteria) by meeting the following accounting criteria? : the separate component of equity associated with the hedged item is adjusted to the lower of (i)  the cumulative gain or loss on the hedging instrument from inception of the hedge; and (ii) the cumulative change in fair value (present value) of the hedged item (ie the present value of the cumulative change in the hedged expected future cash flows) from inception of the hedge."]
["HE-Y","HE11-Y",null,null,null,null,"HE11",null,"IFRS 9: 6.5.11","b) Has the entity recognised in other comprehensive income the portion of the gain or loss on the hedging instrument that is determined to be an effective hedge (ie the portion that is offset by the change in the cash flow hedge reserve calculated in accordance with (a)?"]
["HE-Y","HE11-Y",null,null,null,null,"HE11",null,"IFRS 9: 6.5.11","c) Has the entity recognised in profit or loss any remaining gain or loss on the hedging instrument (or any gain or loss required to balance the change in the cash flow hedge reserve calculated in accordance with (a) is hedge ineffectiveness?\n"]
["HE-Y","HE11-Y",null,null,null,null,"HE11",null,"IFRS 9: 6.5.11","d) Has the entity accounted for the the amount that has been accumulated in the cash flow hedge reserve as any of the methods in (i)-(iii) below?"]
["HE-Y","HE11-Y",null,null,null,null,"HE11",null,"IFRS 9: 6.5.11","(i)  if a hedged forecast transaction subsequently results in the recognition of a non-financial asset or non-financial liability, or a hedged forecast transaction for a non-financial asset or a non-financial liability becomes a firm commitment for which fair value hedge accounting is applied, the entity shall remove that amount from the cash low hedge reserve and include it directly in the initial cost or other carrying amount of the asset or the liability. This is not a reclassification adjustment (see IAS 1 Presentation)  of Financial Statements) and hence it does not affect other comprehensive income."]
["HE-Y","HE11-Y",null,null,null,null,"HE11",null,"IFRS 9: 6.5.11","(ii) for cash flow hedges other than those covered by (i), that amount shall be reclassified from the cash flow hedge reserve to profit or loss as a reclassification adjustment (see IAS 1) in the same period or periods during which the hedged expected future cash flows affect profit or loss (for example, in the periods that interest income or interest expense is recognised or when a forecast sale occurs)"]
["HE-Y","HE11-Y",null,null,null,null,"HE11",null,"IFRS 9: 6.5.11","(iii)  however, if that amount is a loss and an entity expects that all or a portion of that loss will not be recovered in one or more future periods, it shall immediately reclassify the amount that is not expected to be recovered into profit or loss as a reclassification adjustment (see IAS 1)."]
["HE-Y",null,null,null,"HE12",2,"HE12",null,"IFRS 9: 6.5.12","Has the entity  discontinued hedge accounting for a cash flow hedge (see paragraphs 6.5.6 and 6.5.7(b))?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["HE-Y","HE12-Y",null,null,null,null,"HE12",null,"IFRS 9: 6.5.12","Has the entity accounted for the amount that has been accumulated in the cash flow hedge reserve as follows:? a) if the hedged future cash flows are still expected to occur, that amount shall remain in the cash flow hedge reserve until the future cash flows occur or until paragraph 6.5.11(d)(iii) applies. When the future cash flows occur, paragraph 6.5.11(d) applies; b) if the hedged future cash flows are no longer expected to occur, that amount shall be immediately reclassified from the cash flow hedge reserve to profit or loss as a reclassification adjustment (see IAS 1). A hedged future cash flow that is no longer highly probable to occur may still be expected to occur."]
["HE-Y",null,null,null,null,null,null,null,null,"Hedge of a net investment in a foreign operation"]
["HE-Y",null,null,null,"HE13",2,"HE13",null,null,"Does the entity hedge a net investment in a foreign operation?"]
["HE-Y","HE13-G",null,null,null,null,null,null,"IFRIC 16:7","IFRIC 16 applies to an entity that hedges the foreign currency risk arising from its net investments in foreign operations and wishes to qualify for hedge accounting in accordance with IFRS 9. For convenience this Interpretation refers to such an entity as a parent entity and to the financial statements in which the net assets of foreign operations are included as consolidated financial statements. All references to a parent entity apply equally to an entity that has a net investment in a foreign operation that is a joint venture, an associate or a branch."]
["HE-Y","HE13-G",null,null,null,null,null,null,"IFRIC 16:10","Hedge accounting may be applied only to the foreign exchange differences arising between the functional currency of the foreign operation and the parent entity’s functional currency."]
["HE-Y","HE13-G",null,null,null,null,null,null,"IFRIC 16:11","In a hedge of the foreign currency risks arising from a net investment in a foreign operation, the hedged item can be an amount of net assets equal to or less than the carrying amount of the net assets of the foreign operation in the consolidated financial statements of the parent entity. The carrying amount of the net assets of a foreign operation that may be designated as the hedged item in the consolidated financial statements of a parent depends on whether any lower level parent of the foreign operation has applied hedge accounting for all or part of the net assets of that foreign operation and that accounting has been maintained in the parent’s consolidated financial statements"]
["HE-Y","HE13-G",null,null,null,null,null,null,"IFRIC 16:12","The hedged risk may be designated as the foreign currency exposure arising between the functional currency of the foreign operation and the functional currency of any parent entity (the immediate, intermediate or ultimate parent entity) of that foreign operation. The fact that the net investment is held through an intermediate parent does not affect the nature of the economic risk arising from the foreign currency exposure to the ultimate parent entity"]
["HE-Y","HE13-G",null,null,null,null,null,null,"IFRIC 16:13","An exposure to foreign currency risk arising from a net investment in a foreign operation may qualify for hedge accounting only once in the consolidated financial statements. Therefore, if the same net assets of a foreign operation are hedged by more than one parent entity within the group (for example, both a direct and an indirect parent entity) for the same risk, only one hedging relationship will qualify for hedge accounting in the consolidated financial statements of the ultimate parent. A hedging relationship designated by one parent entity in its consolidated financial statements need not be maintained by another higher level parent entity. However, if it is not maintained by the higher level parent entity, the hedge accounting applied by the lower level parent must be reversed before the higher level parent’s hedge accounting is recognised."]
["HE-Y","HE13-G",null,null,null,null,null,null,"IFRIC 16:14","A derivative or a non-derivative instrument (or a combination of derivative and non-derivative instruments) may be designated as a hedging instrument in a hedge of a net investment in a foreign operation. The hedging instrument(s) may be held by any entity or entities within the group, as long as the designation, documentation and effectiveness requirements of IFRS 9 paragraph 6.4.1 that relate to a net investment hedge are satisfied. In particular, the hedging strategy of the group should be clearly documented because of the possibility of different designations at different levels of the group."]
["HE-Y","HE13-G",null,null,null,null,null,null,"IFRIC 16:15","For the purpose of assessing effectiveness, the change in value of the hedging instrument in respect of foreign exchange risk is computed by reference to the functional currency of the parent entity against whose functional currency the hedged risk is measured, in accordance with the hedge accounting documentation. Depending on where the hedging instrument is held, in the absence of hedge accounting the total change in value might be recognised in profit or loss, in other comprehensive income, or both. However, the assessment of effectiveness is not affected by whether the change in value of the hedging instrument is recognised in profit or loss or in other comprehensive income. As part of the application of hedge accounting, the total effective portion of the change is included in other comprehensive income. The assessment of effectiveness is not affected by whether the hedging instrument is a derivative or a non-derivative instrument or by the method of consolidation."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["HE-Y","HE13-Y",null,null,null,null,"HE13",null,"IFRS 9: 6.5.13","Has the entity accounted for hedges of a net investment in a foreign operation, including a hedge of a monetary item that is accounted for as part of the net investment (see IAS21),  similarly to cash flow hedges ? a) the portion of the gain or loss on the hedging instrument that is determined to be an effective hedge shall be recognised in other comprehensive income (see paragraph 6.5.11); and b) the ineffective portion shall be recognised in profit or loss"]
["HE-Y","HE13-Y",null,null,"HE13C1",3,"HE13",null,"IFRS 9: 6.5.14","Has the entity reclassified from equity to profit or loss the cumulative gain or loss on the hedging instrument relating to the effective portion of the hedge that has been accumulated in the foreign currency translation  as a reclassification adjustment (see IAS 1) in accordance with paragraphs 48–49 of IAS 21 on the disposal or partial disposal of the foreign operation?"]
["HE-Y","HE13-Y","HE13C1-G",null,null,null,null,null,"IFRIC 16:16","When a foreign operation that was hedged is disposed of, the amount reclassified to profit or loss as a reclassification adjustment from the foreign currency translation reserve in the consolidated financial statements of the parent in respect of the hedging instrument is the amount that IFRS 9 paragraph 6.5.14 requires to be identified. That amount is the cumulative gain or loss on the hedging instrument that was determined to be an effective hedge.\n"]
["HE-Y","HE13-Y","HE13C1-G",null,null,null,null,null,"IFRIC 16:17","The amount reclassified to profit or loss from the foreign currency translation reserve in the consolidated financial statements of a parent in respect of the net investment in that foreign operation in accordance with IAS 21 paragraph 48 is the amount included in that parent’s foreign currency translation reserve in respect of that foreign operation. In the ultimate parent’s consolidated financial statements, the aggregate net amount recognised in the foreign currency translation reserve in respect of all foreign operations is not affected by the consolidation method. However, whether the ultimate parent uses the direct or the step-by-step method of consolidation may affect the amount included in its foreign currency translation reserve in respect of an individual foreign operation. The use of the step-by-step method of consolidation may result in the reclassification to profit or loss of an amount different from that used to determine hedge effectiveness. This difference may be eliminated by determining the amount relating to that foreign operation that would have arisen if the direct method of consolidation had been used. Making this adjustment is not required by IAS 21. However, it is an accounting policy choice that should be followed consistently for all net investments."]
["HE-Y",null,null,null,null,null,null,null,null,"Accounting for the time value of options"]
["HE-Y",null,null,null,"HE14",2,"HE14",null,"IFRS 9: 6.5.15","Does the  entity separate the intrinsic value and time value of an option contract and designates as the hedging instrument only the change in intrinsic value of the option (see paragraph 6.2.4(a))?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["HE-Y","HE14-Y",null,null,"HE14C1",3,"HE14",null,"IFRS 9: 6.5.15","Has the entity accounted for the time value of options in accordance with a)-c) below:? "]
["HE-Y","HE14-Y","HE14C1-G",null,null,null,"HE14",null,"IFRS 9: B6.5.29","An option can be considered as being related to a time period because its time value represents a charge for providing protection for the option holder over a period of time. However, the relevant aspect for the purpose of assessing whether an option hedges a transaction or time-period related hedged item are the characteristics of that hedged item, including how and when it affects profit or loss. Hence, an entity shall assess the type of hedged item (see paragraph 6.5.15(a)) on the basis of the nature of the hedged item (regardless of whether the hedging relationship is a cash flow hedge or a fair value hedge): a) the time value of an option relates to a transaction related hedged item if the nature of the hedged item is a transaction for which the time value has the character of costs of that transaction. An example is when the time value of an option relates to a hedged item that results in the recognition of an item whose initial measurement includes transaction costs (for example, an entity hedges a commodity purchase, whether it is a forecast transaction or a firm commitment, against the commodity price risk and includes the transaction costs in the initial measurement of the inventory). As a consequence of including the time value of the option in the initial measurement of the particular hedged item, the time value affects profit or loss at the same time as that hedged item. Similarly, an entity that hedges a sale of a commodity, whether it is a forecast transaction or a firm commitment, would include the time value of the option as part of the cost related to that sale (hence, the time value would be recognised in profit or loss in the same period as the revenue from the hedged sale; b) the time value of an option relates to a time-period related hedged item if the nature of the hedged item is such that the time value has the character of a cost for obtaining protection against a risk over a particular period of time (but the hedged item does not result in a transaction that involves the notion of a transaction cost in accordance with (a)). For example, if commodity inventory is hedged against a fair value decrease for six months using a commodity option with a corresponding life, the time value of the option would be allocated to profit or loss (ie amortised on a systematic and rational basis) over that six-month period. Another example is a hedge of a net investment in a foreign operation that is hedged for 18 months using a foreign-exchange option, which would result in allocating the time value of the option over that 18-month period"]
["HE-Y","HE14-Y","HE14C1-G",null,null,null,"HE14",null,"IFRS 9: B6.5.30","The characteristics of the hedged item, including how and when the hedged item affects profit or loss, also affect the period over which the time value of an option that hedges a time-period related hedged item is amortised, which is consistent with the period over which the option’s intrinsic value can affect profit or loss in accordance with hedge accounting. For example, if an interest rate option (a cap) is used to provide protection against increases in the interest expense on a floating rate bond, the time value of that cap is amortised to profit or loss over the same period over which any intrinsic value of the cap would affect profit or loss: a) if the cap hedges increases in interest rates for the first three years out of a total life of the floating rate bond of five years, the time value of that cap is amortised over the first three years; or b) if the cap is a forward start option that hedges increases in interest rates for years two and three out of a total life of the floating rate bond of five years, the time value of that cap is amortised during years two and three."]
["HE-Y","HE14-Y","HE14C1-G",null,null,null,"HE14",null,"IFRS 9: B6.5.31","The accounting for the time value of options in accordance with paragraph 6.5.15 also applies to a combination of a purchased and a written option (one being a put option and one being a call option) that at the date of designation as a hedging instrument has a net nil time value (commonly referred to as a ‘zero-cost collar’). In that case, an entity shall recognise any changes in time value in other comprehensive income, even though the cumulative change in time value over the total period of the hedging relationship is nil. Hence, if the time value of the option relates to:a)  transaction related hedged item, the amount of time value at the end of the hedging relationship that adjusts the hedged item or that is reclassified to profit or loss (see paragraph 6.5.15(b)) would be nil. b) a time-period related hedged item, the amortisation expense related to the time value is nil."]
["HE-Y","HE14-Y","HE14C1-G",null,null,null,"HE14",null,"IFRS 9: B6.5.32","The accounting for the time value of options in accordance with paragraph 6.5.15 applies only to the extent that the time value relates to the hedged item (aligned time value). The time value of an option relates to the hedged item if the critical terms of the option (such as the nominal amount, life and underlying) are aligned with the hedged item. Hence, if the critical terms of the option and the hedged item are not fully aligned, an entity shall determine the aligned time value, ie how much of the time value included in the premium (actual time value) relates to the hedged item (and therefore should be treated in accordance with paragraph 6.5.15). An entity determines the aligned time value using the valuation of the option that would have critical terms that perfectly match the hedged item."]
["HE-Y","HE14-Y","HE14C1-G",null,null,null,"HE14",null,"IFRS 9: B6.5.33","If the actual time value and the aligned time value differ, an entity shall determine the amount that is accumulated in a separate component of equity in accordance with paragraph 6.5.15 as follows: a) if, at inception of the hedging relationship, the actual time value is higher than the aligned time value, the entity shall:determine the amount that is accumulated in a separate component of equity on the basis of the aligned time value; and account for the differences in the fair value changes between the two time values in profit or loss. b) if, at inception of the hedging relationship, the actual time value is lower than the aligned time value, the entity shall determine the amount that is accumulated in a separate component of equity by reference to the lower of the cumulative change in fair value of:the actual time value; and the aligned time value. Any remainder of the change in fair value of the actual time value shall be recognised in profit or loss."]
["HE-Y","HE14-Y",null,null,null,null,"HE14",null,"IFRS 9: B6.5.15","a) an entity shall distinguish the time value of options by the type of hedged item that the option hedges (see paragraph B6.5.29): (i) a transaction related hedged item; or (ii) a time-period related hedged item. "]
["HE-Y","HE14-Y",null,null,null,null,"HE14",null,"IFRS 9: B6.5.15","b) the change in fair value of the time value of an option that hedges a transaction related hedged item shall be recognised in other comprehensive income to the extent that it relates to the hedged item and shall be accumulated in a separate component of equity. The cumulative change in fair value arising from the time value of the option that has been accumulated in a separate component of equity (the ‘amount’) shall be accounted for as follows"]
["HE-Y","HE14-Y",null,null,null,null,"HE14",null,"IFRS 9: B6.5.15","b) (i) if the hedged item subsequently results in the recognition of a non-financial asset or a non-financial liability, or a firm commitment for a non-financial asset or a non-financial liability for which fair value hedge accounting is applied, the entity shall remove the amount from the separate component of equity and include it directly in the initial cost or other carrying amount of the asset or the liability. This is not a reclassification adjustment (see IAS 1) and hence does not affect other comprehensive income."]
["HE-Y","HE14-Y",null,null,null,null,"HE14",null,"IFRS 9: B6.5.15","b) ii) for hedging relationships other than those covered by (i), the amount shall be reclassified from the separate component of equity to profit or loss as a reclassification adjustment (see IAS 1) in the same period or periods during which the hedged expected future cash flows affect profit or loss (for example, when a forecast sale occurs)."]
["HE-Y","HE14-Y",null,null,null,null,"HE14",null,"IFRS 9: B6.5.15","b) iii), if all or a portion of that amount is not expected to be recovered in one or more future periods, the amount that is not expected to be recovered shall be immediately reclassified into profit or loss as a reclassification adjustment (see IAS 1)."]
["HE-Y","HE14-Y",null,null,null,null,"HE14",null,"IFRS 9: B6.5.15","c) the change in fair value of the time value of an option that hedges a time-period related hedged item shall be recognised in other comprehensive income to the extent that it relates to the hedged item and shall be accumulated in a separate component of equity. The time value at the date of designation of the option as a hedging instrument, to the extent that it relates to the hedged item, shall be amortised on a systematic and rational basis over the period during which the hedge adjustment for the option’s intrinsic value could affect profit or loss (or other comprehensive income, if the hedged item is an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5). Hence, in each reporting period, the amortisation amount shall be reclassified from the separate component of equity to profit or loss as a reclassification adjustment (see IAS 1). However, if hedge accounting is discontinued for the hedging relationship that includes the change in intrinsic value of the option as the hedging instrument, the net amount (ie including cumulative amortisation) that has been accumulated in the separate component of equity shall be immediately reclassified into profit or loss as a reclassification adjustment (see IAS 1)."]
["HE-Y",null,null,null,null,null,null,null,null,"Accounting for the forward element of forward contracts and foreign currency basis spreads of financial instruments"]
["HE-Y",null,null,null,"HE15",2,null,null,"IFRS 9: B6.5.16","When an entity separates the forward element and the spot element of a forward contract and designates as the hedging instrument only the change in the value of the spot element of the forward contract, or when an entity separates the foreign currency basis spread from a financial instrument and excludes it from the designation of that financial instrument as the hedging instrument (see paragraph 6.2.4(b)), the entity may apply paragraph 6.5.15 to the forward element of the forward contract or to the foreign currency basis spread in the same manner as it is applied to the time value of an option. In that case, the entity shall apply the application guidance in paragraphs B6.5.34–B6.5.39."]
["HE-Y","HE15-G",null,null,null,null,null,null,"IFRS 9: B6.5.34","A forward contract can be considered as being related to a time period because its forward element represents charges for a period of time (which is the tenor for which it is determined). However, the relevant aspect for the purpose of assessing whether a hedging instrument hedges a transaction or time-period related hedged item are the characteristics of that hedged item, including how and when it affects profit or loss. Hence, an entity shall assess the type of hedged item (see paragraphs 6.5.16 and 6.5.15(a)) on the basis of the nature of the hedged item (regardless of whether the hedging relationship is a cash flow hedge or a fair value hedge):"]
["HE-Y","HE15-G",null,null,null,null,null,null,"IFRS 9:B6.5.34","a) the forward element of a forward contract relates to a transaction related hedged item if the nature of the hedged item is a transaction for which the forward element has the character of costs of that transaction. An example is when the forward element relates to a hedged item that results in the recognition of an item whose initial measurement includes transaction costs (for example, an entity hedges an inventory purchase denominated in a foreign currency, whether it is a forecast transaction or a firm commitment, against foreign currency risk and includes the transaction costs in the initial measurement of the inventory). As a consequence of including the forward element in the initial measurement of the particular hedged item, the forward element affects profit or loss at the same time as that hedged item. Similarly, an entity that hedges a sale of a commodity denominated in a foreign currency against foreign currency risk, whether it is a forecast transaction or a firm commitment, would include the forward element as part of the cost that is related to that sale (hence, the forward element would be recognised in profit or loss in the same period as the revenue from the hedged sale)."]
["HE-Y","HE15-G",null,null,null,null,null,null,"IFRS 9:B6.5.34","b) the forward element of a forward contract relates to a time-period related hedged item if the nature of the hedged item is such that the forward element has the character of a cost for obtaining protection against a risk over a particular period of time (but the hedged item does not result in a transaction that involves the notion of a transaction cost in accordance with (a)). For example, if commodity inventory is hedged against changes in fair value for six months using a commodity forward contract with a corresponding life, the forward element of the forward contract would be allocated to profit or loss (ie amortised on a systematic and rational basis) over that six-month period. Another example is a hedge of a net investment in a foreign operation that is hedged for 18 months using a foreign-exchange forward contract, which would result in allocating the forward element of the forward contract over that 18-month period."]
["HE-Y","HE15-G",null,null,null,null,null,null,"IFRS 9:B6.5.35","The characteristics of the hedged item, including how and when the hedged item affects profit or loss, also affect the period over which the forward element of a forward contract that hedges a time-period related hedged item is amortised, which is over the period to which the forward element relates. For example, if a forward contract hedges the exposure to variability in three-month interest rates for a three-month period that starts in six months’ time, the forward element is amortised during the period that spans months seven to nine."]
["HE-Y","HE15-G",null,null,null,null,null,null,"IFRS 9:B6.5.36","The accounting for the forward element of a forward contract in accordance with paragraph 6.5.16 also applies if, at the date on which the forward contract is designated as a hedging instrument, the forward element is nil. In that case, an entity shall recognise any fair value changes attributable to the forward element in other comprehensive income, even though the cumulative fair value change attributable to the forward element over the total period of the hedging relationship is nil. Hence, if the forward element of a forward contract relates to: a) a transaction related hedged item, the amount in respect of the forward element at the end of the hedging relationship that adjusts the hedged item or that is reclassified to profit or loss (see paragraphs 6.5.15(b) and 6.5.16) would be nil. b) a time-period related hedged item, the amortisation amount related to the forward element is nil."]
["HE-Y","HE15-G",null,null,null,null,null,null,"IFRS 9:B6.5.37","The accounting for the forward element of forward contracts in accordance with paragraph 6.5.16 applies only to the extent that the forward element relates to the hedged item (aligned forward element). The forward element of a forward contract relates to the hedged item if the critical terms of the forward contract (such as the nominal amount, life and underlying) are aligned with the hedged item. Hence, if the critical terms of the forward contract and the hedged item are not fully aligned, an entity shall determine the aligned forward element, ie how much of the forward element included in the forward contract (actual forward element) relates to the hedged item (and therefore should be treated in accordance with paragraph 6.5.16). An entity determines the aligned forward element using the valuation of the forward contract that would have critical terms that perfectly match the hedged item."]
["HE-Y","HE15-G",null,null,null,null,null,null,"IFRS 9:B6.5.38","If the actual forward element and the aligned forward element differ, an entity shall determine the amount that is accumulated in a separate component of equity in accordance with paragraph 6.5.16 as follows: a) if, at inception of the hedging relationship, the absolute amount of the actual forward element is higher than that of the aligned forward element the entity shall: i) determine the amount that is accumulated in a separate component of equity on the basis of the aligned forward element; and\n(ii) account for the differences in the fair value changes between the two forward elements in profit or loss. b) if, at inception of the hedging relationship, the absolute amount of the actual forward element is lower than that of the aligned forward element, the entity shall determine the amount that is accumulated in a separate component of equity by reference to the lower of the cumulative change in fair value of: (i) the absolute amount of the actual forward element; and (ii)  the absolute amount of the aligned forward element.Any remainder of the change in fair value of the actual forward element shall be recognised in profit or loss."]
["HE-Y","HE15-G",null,null,null,null,null,null,"IFRS 9:B6.5.39","When an entity separates the foreign currency basis spread from a financial instrument and excludes it from the designation of that financial instrument as the hedging instrument (see paragraph 6.2.4(b)), the application guidance in paragraphs B6.5.34–B6.5.38 applies to the foreign currency basis spread in the same manner as it is applied to the forward element of a forward contract."]
["HE-Y",null,null,null,null,null,null,null,null,"Hedges of a group of items"]
["HE-Y",null,null,null,null,null,null,null,null,"Eligibility of a group of items as the hedged item"]
["HE-Y",null,null,null,"HE16",2,null,null,"IFRS 9: 6.6.1","Has the entity selected a group of items(including a group of items that constitute a net position; see paragraphs B6.6.1–B6.6.8) as hedge items only if:  a) it consists of items (including components of items) that are, individually, eligible hedged items; b) the items in the group are managed together on a group basis for risk management purposes; and c) in the case of a cash flow hedge of a group of items whose variabilities in cash flows are not expected to be approximately proportional to the overall variability in cash flows of the group so that offsetting risk positions arise: (i) it is a hedge of foreign currency risk; and (ii)the designation of that net position specifies the reporting period in which the forecast transactions are expected to affect profit or loss, as well as their nature and volume (see paragraphs B6.6.7–B6.6.8)."]
["HE-Y","HE16-G",null,null,null,null,null,null,"IFRS 9: B6.6.1","A net position is eligible for hedge accounting only if an entity hedges on a net basis for risk management purposes. Whether an entity hedges in this way is a matter of fact (not merely of assertion or documentation). Hence, an entity cannot apply hedge accounting on a net basis solely to achieve a particular accounting outcome if that would not reflect its risk management approach. Net position hedging must form part of an established risk management strategy. Normally this would be approved by key management personnel as defined in IAS 24 Related Party Disclosures."]
["HE-Y",null,null,null,null,null,null,null,null,"Designation of a component of a nominal amount"]
["HE-Y",null,null,null,null,null,null,null,"IFRS 9: 6.6.2","Has the entity selected a component that is a proportion of an eligible group of items as an eligible hedged item provided that designation is consistent with the entity’s risk management objective?"]
["HE-Y",null,null,null,null,null,null,null,"IFRS 9: 6.6.3","Has the entity selected a layer component of an overall group of items (for example, a bottom layer) as an eligible for hedge accounting only if: (a) it is separately identifiable and reliably measurable;(b) the risk management objective is to hedge a layer component; the items in the overall group from which the layer is identified are exposed to the same hedged risk (so that the measurement of the hedged layer is not significantly affected by which particular items from the overall group form part of the hedged layer); for a hedge of existing items (for example, an unrecognised firm commitment or a recognised asset) an entity can identify and track the overall group of items from which the hedged layer is defined (so that the entity is able to comply with the requirements for the accounting for qualifying hedging relationships); and (e) any items in the group that contain prepayment options meet the requirements for components of a nominal amount (see paragraph B6.3.20)?"]
["HE-Y",null,null,null,null,null,null,null,null,"Nil net positions"]
["HE-Y",null,null,null,"HE17",2,null,null,"IFRS 9: 6.6.6","When the hedged item is a group that is a nil net position (ie the hedged items among themselves fully offset the risk that is managed on a group basis), an entity is permitted to designate it in a hedging relationship that does not include a hedging instrument, provided that:the hedge is part of a rolling net risk hedging strategy, whereby the entity routinely hedges new positions of the same type as time moves on (for example, when transactions move into the time horizon for which the entity hedges); the hedged net position changes in size over the life of the rolling net risk hedging strategy and the entity uses eligible hedging instruments to hedge the net risk (ie when the net position is not nil); hedge accounting is normally applied to such net positions when the net position is not nil and it is hedged with eligible hedging instruments; and not applying hedge accounting to the nil net position would give rise to inconsistent accounting outcomes, because the accounting would not recognise the offsetting risk positions that would otherwise be recognised in a hedge of a net position."]
["HE-Y","HE17-G",null,null,null,null,null,null,"IFRS 9: B6.6.2","For example, Entity A, whose functional currency is its local currency, has a firm commitment to pay FC150,000 for advertising expenses in nine months’ time and a firm commitment to sell finished goods for FC150,000 in 15 months’ time. Entity A enters into a foreign currency derivative that settles in nine months’ time under which it receives FC100 and pays CU70. Entity A has no other exposures to FC. Entity A does not manage foreign currency risk on a net basis. Hence, Entity A cannot apply hedge accounting for a hedging relationship between the foreign currency derivative and a net position of FC100 (consisting of FC150,000 of the firm purchase commitment—ie advertising services—and FC149,900 (of the FC150,000) of the firm sale commitment) for a nine-month period."]
["HE-Y","HE17-G",null,null,null,null,null,null,"IFRS 9: B6.6.3","If Entity A did manage foreign currency risk on a net basis and did not enter into the foreign currency derivative (because it increases its foreign currency risk exposure instead of reducing it), then the entity would be in a natural hedged position for nine months. Normally, this hedged position would not be reflected in the financial statements because the transactions are recognised in different reporting periods in the future. The nil net position would be eligible for hedge accounting only if the conditions in paragraph 6.6.6 are met."]
["HE-Y","HE17-G",null,null,null,null,null,null,"IFRS 9: B6.6.4","When a group of items that constitute a net position is designated as a hedged item, an entity shall designate the overall group of items that includes the items that can make up the net position. An entity is not permitted to designate a non-specific abstract amount of a net position. For example, an entity has a group of firm sale commitments in nine months’ time for FC100 and a group of firm purchase commitments in 18 months’ time for FC120. The entity cannot designate an abstract amount of a net position up to FC20. Instead, it must designate a gross amount of purchases and a gross amount of sales that together give rise to the hedged net position. An entity shall designate gross positions that give rise to the net position so that the entity is able to comply with the requirements for the accounting for qualifying hedging relationships"]
["HE-Y","HE17-G",null,null,null,null,null,null,"IFRS 9: B6.6.5","When an entity determines whether the hedge effectiveness requirements of paragraph 6.4.1(c) are met when it hedges a net position, it shall consider the changes in the value of the items in the net position that have a similar effect as the hedging instrument in conjunction with the fair value change on the hedging instrument. For example, an entity has a group of firm sale commitments in nine months’ time for FC100 and a group of firm purchase commitments in 18 months’ time for FC120. It hedges the foreign currency risk of the net position of FC20 using a forward exchange contract for FC20. When determining whether the hedge effectiveness requirements of paragraph 6.4.1(c) are met, the entity shall consider the relationship between: a) the fair value change on the forward exchange contract together with the foreign currency risk related changes in the value of the firm sale commitments; and b)the foreign currency risk related changes in the value of the firm purchase commitments."]
["HE-Y","HE17-G",null,null,null,null,null,null,"IFRS 9: B6.6.6","Similarly, if in the example in paragraph B6.6.5 the entity had a nil net position it would consider the relationship between the foreign currency risk related changes in the value of the firm sale commitments and the foreign currency risk related changes in the value of the firm purchase commitments when determining whether the hedge effectiveness requirements of paragraph 6.4.1(c) are met."]
["HE-Y","HE17-G",null,null,null,null,null,null,"IFRS 9: B6.6.7","When an entity hedges a group of items with offsetting risk positions (ie a net position), the eligibility for hedge accounting depends on the type of hedge. If the hedge is a fair value hedge, then the net position may be eligible as a hedged item. If, however, the hedge is a cash flow hedge, then the net position can only be eligible as a hedged item if it is a hedge of foreign currency risk and the designation of that net position specifies the reporting period in which the forecast transactions are expected to affect profit or loss and also specifies their nature and volume."]
["HE-Y","HE17-G",null,null,null,null,null,null,"IFRS 9: B6.6.8","For example, an entity has a net position that consists of a bottom layer of FC100 of sales and a bottom layer of FC150 of purchases. Both sales and purchases are denominated in the same foreign currency. In order to sufficiently specify the designation of the hedged net position, the entity specifies in the original documentation of the hedging relationship that sales can be of Product A or Product B and purchases can be of Machinery Type A, Machinery Type B and Raw Material A. The entity also specifies the volumes of the transactions by each nature. The entity documents that the bottom layer of sales (FC100) is made up of a forecast sales volume of the first FC70 of Product A and the first FC30 of Product B. If those sales volumes are expected to affect profit or loss in different reporting periods, the entity would include that in the documentation, for example, the first FC70 from sales of Product A that are expected to affect profit or loss in the first reporting period and the first FC30 from sales of Product B that are expected to affect profit or loss in the second reporting period. The entity also documents that the bottom layer of the purchases (FC150) is made up of purchases of the first FC60 of Machinery Type A, the first FC40 of Machinery Type B and the first FC50 of Raw Material A. If those purchase volumes are expected to affect profit or loss in different reporting periods, the entity would include in the documentation a disaggregation of the purchase volumes by the reporting periods in which they are expected to affect profit or loss (similarly to how it documents the sales volumes). For example, the forecast transaction would be specified as:a) the first FC60 of purchases of Machinery Type A that are expected to affect profit or loss from the third reporting period over the next ten reporting periods; b) the first FC40 of purchases of Machinery Type B that are expected to affect profit or loss from the fourth reporting period over the next 20 reporting periods; and c)  the first FC50 of purchases of Raw Material A that are expected to be received in the third reporting period and sold, ie affect profit or loss, in that and the next reporting period.Specifying the nature of the forecast transaction volumes would include aspects such as the depreciation pattern for items of property, plant and equipment of the same kind, if the nature of those items is such that the depreciation pattern could vary depending on how the entity uses those items. For example, if the entity uses items of Machinery Type A in two different production processes that result in straight-line depreciation over ten reporting periods and the units of production method respectively, its documentation of the forecast purchase volume for Machinery Type A would disaggregate that volume by which of those depreciation patterns will apply.\n"]
["HE-Y","HE17-G",null,null,null,null,null,null,"IFRS 9: B6.6.9"," For a cash flow hedge of a net position, the amounts determined in accordance with paragraph 6.5.11 shall include the changes in the value of the items in the net position that have a similar effect as the hedging instrument in conjunction with the fair value change on the hedging instrument. However, the changes in the value of the items in the net position that have a similar effect as the hedging instrument are recognised only once the transactions that they relate to are recognised, such as when a forecast sale is recognised as revenue. For example, an entity has a group of highly probable forecast sales in nine months’ time for FC100 and a group of highly probable forecast purchases in 18 months’ time for FC120. It hedges the foreign currency risk of the net position of FC20 using a forward exchange contract for FC20. When determining the amounts that are recognised in the cash flow hedge reserve in accordance with paragraph 6.5.11(a)–6.5.11(b), the entity compares a) the fair value change on the forward exchange contract together with the foreign currency risk related changes in the value of the highly probable forecast sales; with b) the foreign currency risk related changes in the value of the highly probable forecast purchases. However, the entity recognises only amounts related to the forward exchange contract until the highly probable forecast sales transactions are recognised in the financial statements, at which time the gains or losses on those forecast transactions are recognised (ie the change in the value attributable to the change in the foreign exchange rate between the designation of the hedging relationship and the recognition of revenue).\n\n"]
["HE-Y","HE17-G",null,null,null,null,null,null,"IFRS 9: B6.6.10","Similarly, if in the example the entity had a nil net position it would compare the foreign currency risk related changes in the value of the highly probable forecast sales with the foreign currency risk related changes in the value of the highly probable forecast purchases. However, those amounts are recognised only once the related forecast transactions are recognised in the financial statements."]
["HE-Y",null,null,null,null,null,null,null,null,"Option to designate a credit exposure as measured at fair value through profit or loss"]
["HE-Y",null,null,null,null,null,null,null,"IFRS 9: 6.7.1","If an entity uses a credit derivative that is measured at fair value through profit or loss to manage the credit risk of all, or a part of, a financial instrument (credit exposure) it may designate that financial instrument to the extent that it is so managed (ie all or a proportion of it) as measured at fair value through profit or loss if:the name of the credit exposure (for example, the borrower, or the holder of a loan commitment) matches the reference entity of the credit derivative (‘name matching’); and the seniority of the financial instrument matches that of the instruments that can be delivered in accordance with the credit derivative.An entity may make this designation irrespective of whether the financial instrument that is managed for credit risk is within the scope of this Standard (for example, an entity may designate loan commitments that are outside the scope of this Standard). The entity may designate that financial instrument at, or subsequent to, initial recognition, or while it is unrecognised. The entity shall document the designation concurrently."]
["HE-Y",null,null,null,null,null,null,null,"IFRS 9: 6.7.2","If a financial instrument is designated in accordance with paragraph 6.7.1 as measured at fair value through profit or loss after its initial recognition, or was previously not recognised, the difference at the time of designation between the carrying amount, if any, and the fair value shall immediately be recognised in profit or loss."]
["HE-Y",null,null,null,"HE18",2,null,null,"IFRS 9: 6.7.3","An entity shall discontinue measuring the financial instrument that gave rise to the credit risk, or a proportion of that financial instrument, at fair value through profit or loss if:the qualifying criteria in paragraph 6.7.1 are no longer met, for example:the credit derivative or the related financial instrument that gives rise to the credit risk expires or is sold, terminated or settled; or the credit risk of the financial instrument is no longer managed using credit derivatives. For example, this could occur because of improvements in the credit quality of the borrower or the loan commitment holder or changes to capital requirements imposed on an entity; andthe financial instrument that gives rise to the credit risk is not otherwise required to be measured at fair value through profit or loss (ie the entity’s business model has not changed in the meantime so that a reclassification in accordance with paragraph 4.4.1 was required)."]
["HE-Y","HE18-G",null,null,null,null,null,null,"IFRS 9: 6.7.4","When an entity discontinues measuring the financial instrument that gives rise to the credit risk, or a proportion of that financial instrument, at fair value through profit or loss, that financial instrument’s fair value at the date of discontinuation becomes its new carrying amount. Subsequently, the same measurement that was used before designating the financial instrument at fair value through profit or loss shall be applied (including amortisation that results from the new carrying amount). For example, a financial asset that had originally been classified as measured at amortised cost would revert to that measurement and its effective interest rate would be recalculated based on its new carrying amount on the date of discontinuing measurement at fair value through profit or loss. Similarly, a loan commitment or a financial guarantee contract would be measured at the higher of:the amount determined in accordance with IAS 37; and the new carrying amount at the date of discontinuation less cumulative amortisation. The amortisation period is the remaining life of the instrument."]
[null,null,null,null,null,null,null,null,null,"Effective date"]
[null,null,null,null,"9ALL",1,null,null,null,"Is the entity applying IFRS 9 ?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["9ALL-Y",null,null,null,"9ALLC1",2,null,null,"IFRS 9:7.1.1","An entity shall apply this Standard for annual periods beginning on or after 1 January 2018. Earlier application is permitted. If an entity elects to apply this Standard early, it must disclose that fact and apply all of the requirements in this Standard at the same time (but see also paragraphs 7.1.2, 7.2.21 and 7.3.2). It shall also, at the same time, apply the amendments in Appendix C."]
["9ALL-Y","9ALLC1-G",null,null,null,null,null,null,null,"Note:  IFRS 9 has made consequential amendments to a number of IFRSs. The consequential amendments have been incorporated into respective sections in this questionnaire."]
["9ALL-Y",null,null,null,null,null,null,null,"IFRS 9:7.1.4","IFRS 15, issued in May 2014, amended paragraphs 3.1.1, 4.2.1, 5.1.1, 5.2.1, 5.7.6, B3.2.13, B5.7.1, C5 and C42 and deleted paragraph C16 and its related heading. Paragraphs 5.1.3 and 5.7.1A, and a definition to Appendix A, were added. An entity shall apply those amendments when it applies IFRS 15.\n"]
[null,null,null,null,null,null,null,null,null,"Transition"]
[null,null,null,null,null,null,null,null,"IFRS 9:B7.2.1","Note  IFRS 9:B7.2.1- IFRS 9:B7.2.4 provides guidance on transition"]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.1","An entity shall apply this Standard retrospectively, in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, except as specified in paragraphs 7.2.4–7.2.26 and 7.2.28. This Standard shall not be applied to items that have already been derecognised at the date of initial application."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.2","For the purposes of the transition provisions in paragraphs 7.2.1, 7.2.3–7.2.28 and 7.3.2, the date of initial application is the date when an entity first applies those requirements of this Standard and must be the beginning of a reporting period after the issue of this Standard. Depending on the entity’s chosen approach to applying IFRS 9, the transition can involve one or more than one date of initial application for different requirements."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.3","At the date of initial application, an entity shall assess whether a financial asset meets the condition in paragraphs 4.1.2(a) or 4.1.2A(a) on the basis of the facts and circumstances that exist at that date. The resulting classification shall be applied retrospectively irrespective of the entity’s business model in prior reporting periods."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.4","If, at the date of initial application, it is impracticable (as defined in IAS 8) for an entity to assess a modified time value of money element in accordance with paragraphs B4.1.9B–B4.1.9D on the basis of the facts and circumstances that existed at the initial recognition of the financial asset, an entity shall assess the contractual cash flow characteristics of that financial asset on the basis of the facts and circumstances that existed at the initial recognition of the financial asset without taking into account the requirements related to the modification of the time value of money element in paragraphs B4.1.9B–B4.1.9D. (See also paragraph 42R of IFRS 7.)"]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.5","If, at the date of initial application, it is impracticable (as defined in IAS 8) for an entity to assess whether the fair value of a prepayment feature was insignificant in accordance with paragraph B4.1.12(c) on the basis of the facts and circumstances that existed at the initial recognition of the financial asset, an entity shall assess the contractual cash flow characteristics of that financial asset on the basis of the facts and circumstances that existed at the initial recognition of the financial asset without taking into account the exception for prepayment features in paragraph B4.1.12. (See also paragraph 42S of IFRS 7.)"]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.6","If an entity measures a hybrid contract at fair value in accordance with paragraphs 4.1.2A, 4.1.4 or 4.1.5 but the fair value of the hybrid contract had not been measured in comparative reporting periods, the fair value of the hybrid contract in the comparative reporting periods shall be the sum of the fair values of the components (ie the non-derivative host and the embedded derivative) at the end of each comparative reporting period if the entity restates prior periods (see paragraph 7.2.15)."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.7","If an entity has applied paragraph 7.2.6 then at the date of initial application the entity shall recognise any difference between the fair value of the entire hybrid contract at the date of initial application and the sum of the fair values of the components of the hybrid contract at the date of initial application in the opening retained earnings (or other component of equity, as appropriate) of the reporting period that includes the date of initial application."]
[null,null,null,null,"9TC1",1,null,null,"IFRS 9:7.2.8","At the date of initial application an entity may designate:\n(a) a financial asset as measured at fair value through profit or loss in accordance with paragraph 4.1.5; or\n(b) an investment in an equity instrument as at fair value through other comprehensive income in accordance with paragraph 5.7.5. Such a designation shall be made on the basis of the facts and circumstances that exist at the date of initial application. That classification shall be applied retrospectively."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.9","At the date of initial application an entity:\n(a) shall revoke its previous designation of a financial asset as measured at fair value through profit or loss if that financial asset does not meet the condition in paragraph 4.1.5.\n(b) may revoke its previous designation of a financial asset as measured at fair value through profit or loss if that financial asset meets the condition in paragraph 4.1.5.\nSuch a revocation shall be made on the basis of the facts and circumstances that exist at the date of initial application. That classification shall be applied retrospectively."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.10","At the date of initial application, an entity:\n(a) may designate a financial liability as measured at fair value through profit or loss in accordance with paragraph 4.2.2(a).\n(b) shall revoke its previous designation of a financial liability as measured at fair value through profit or loss if such designation was made at initial recognition in accordance with the condition now in paragraph 4.2.2(a) and such designation does not satisfy that condition at the date of initial application.\n(c) may revoke its previous designation of a financial liability as measured at fair value through profit or loss if such designation was made at initial recognition in accordance with the condition now in paragraph 4.2.2(a) and such designation satisfies that condition at the date of initial application.\nSuch a designation and revocation shall be made on the basis of the facts and circumstances that exist at the date of initial application. That classification shall be applied retrospectively."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.11","If it is impracticable (as defined in IAS 8) for an entity to apply retrospectively the effective interest method, the entity shall treat:\n(a) the fair value of the financial asset or the financial liability at the end of each comparative period presented as the gross carrying amount of that financial asset or the amortised cost of that financial liability if the entity restates prior periods; and\n(b) the fair value of the financial asset or the financial liability at the date of initial application as the new gross carrying amount of that financial asset or the new amortised cost of that financial liability at the date of initial application of this Standard."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.12","If an entity previously accounted at cost (in accordance with IAS 39), for an investment in an equity instrument that does not have a quoted price in an active market for an identical instrument (ie a Level 1 input) (or for a derivative asset that is linked to and must be settled by delivery of such an equity instrument) it shall measure that instrument at fair value at the date of initial application. Any difference between the previous carrying amount and the fair value shall be recognised in the opening retained earnings (or other component of equity, as appropriate) of the reporting period that includes the date of initial application."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.13","If an entity previously accounted for a derivative liability that is linked to, and must be settled by, delivery of an equity instrument that does not have a quoted price in an active market for an identical instrument (ie a Level 1 input) at cost in accordance with IAS 39, it shall measure that derivative liability at fair value at the date of initial application. Any difference between the previous carrying amount and the fair value shall be recognised in the opening retained earnings of the reporting period that includes the date of initial application."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.14","At the date of initial application, an entity shall determine whether the treatment in paragraph 5.7.7 would create or enlarge an accounting mismatch in profit or loss on the basis of the facts and circumstances that exist at the date of initial application. This Standard shall be applied retrospectively on the basis of that determination."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.15","Despite the requirement in paragraph 7.2.1, an entity that adopts the classification and measurement requirements of this Standard (which include the requirements related to amortised cost measurement for financial assets and impairment in Sections 5.4 and 5.5) shall provide the disclosures set out in paragraphs 42L–42O of IFRS 7 but need not restate prior periods. The entity may restate prior periods if, and only if, it is possible without the use of hindsight. If an entity does not restate prior periods, the entity shall recognise any difference between the previous carrying amount and the carrying amount at the beginning of the annual reporting period that includes the date of initial application in the opening retained earnings (or other component of equity, as appropriate) of the annual reporting period that includes the date of initial application. However, if an entity restates prior periods, the restated financial statements must reflect all of the requirements in this Standard. If an entity’s chosen approach to applying IFRS 9 results in more than one date of initial application for different requirements, this paragraph applies at each date of initial application (see paragraph 7.2.2). This would be the case, for example, if an entity elects to early apply only the requirements for the presentation of gains and losses on financial liabilities designated as at fair value through profit or loss in accordance with paragraph 7.1.2 before applying the other requirements in this Standard."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.16","If an entity prepares interim financial reports in accordance with IAS 34 Interim Financial Reporting the entity need not apply the requirements in this Standard to interim periods prior to the date of initial application if it is impracticable (as defined in IAS 8)."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.17","An entity shall apply the impairment requirements in Section 5.5 retrospectively in accordance with IAS 8 subject to paragraphs 7.2.15 and 7.2.18–7.2.20."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.18","At the date of initial application, an entity shall use reasonable and supportable information that is available without undue cost or effort to determine the credit risk at the date that a financial instrument was initially recognised (or for loan commitments and financial guarantee contracts at the date that the entity became a party to the irrevocable commitment in accordance with paragraph 5.5.6) and compare that to the credit risk at the date of initial application of this Standard."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.19","When determining whether there has been a significant increase in credit risk since initial recognition, an entity may apply:\n(a) the requirements in paragraphs 5.5.10 and B5.5.22–B5.5.24; and\n(b) the rebuttable presumption in paragraph 5.5.11 for contractual payments that are more than 30 days past due if an entity will apply the impairment requirements by identifying significant increases in credit risk since initial recognition for those financial instruments on the basis of past due information."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.20","If, at the date of initial application, determining whether there has been a significant increase in credit risk since initial recognition would require undue cost or effort, an entity shall recognise a loss allowance at an amount equal to lifetime expected credit losses at each reporting date until that financial instrument is derecognised (unless that financial instrument is low credit risk at a reporting date, in which case paragraph 7.2.19(a) applies)."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.21","When an entity first applies this Standard, it may choose as its accounting policy to continue to apply the hedge accounting requirements of IAS 39 instead of the requirements in Chapter 6 of this Standard. An entity shall apply that policy to all of its hedging relationships. An entity that chooses that policy shall also apply IFRIC 16 Hedges of a Net Investment in a Foreign Operation without the amendments that conform that Interpretation to the requirements in Chapter 6 of this Standard."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.22","Except as provided in paragraph 7.2.26, an entity shall apply the hedge accounting requirements of this Standard prospectively."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.23","To apply hedge accounting from the date of initial application of the hedge accounting requirements of this Standard, all qualifying criteria must be met as at that date."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.24","Hedging relationships that qualified for hedge accounting in accordance with IAS 39 that also qualify for hedge accounting in accordance with the criteria of this Standard (see paragraph 6.4.1), after taking into account any rebalancing of the hedging relationship on transition (see paragraph 7.2.25(b), shall be\nregarded as continuing hedging relationships."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.25","On initial application of the hedge accounting requirements of this Standard, an\nentity:\n(a) may start to apply those requirements from the same point in time as it ceases to apply the hedge accounting requirements of IAS 39; and \nb) shall consider the hedge ratio in accordance with IAS 39 as the starting point for rebalancing the hedge ratio of a continuing hedging relationship, if applicable. Any gain or loss from such a rebalancing shall be recognised in profit or loss."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.26","As an exception to prospective application of the hedge accounting\nrequirements of this Standard, an entity:\n(a) shall apply the accounting for the time value of options in accordance with paragraph 6.5.15 retrospectively if, in accordance with IAS 39, only the change in an option’s intrinsic value was designated as a hedging instrument in a hedging relationship. This retrospective application applies only to those hedging relationships that existed at the beginning of the earliest comparative period or were designated thereafter.\n(b) may apply the accounting for the forward element of forward contracts in accordance with paragraph 6.5.16 retrospectively if, in accordance with IAS 39, only the change in the spot element of a forward contract was designated as a hedging instrument in a hedging relationship. This retrospective application applies only to those hedging relationships that existed at the beginning of the earliest comparative period or were designated thereafter. In addition, if an entity elects retrospective application of this accounting, it shall be applied to all hedging relationships that qualify for this election (ie on transition this election is not available on a hedging-relationship-by-hedging relationship basis). The accounting for foreign currency basis spreads (see paragraph 6.5.16) may be applied retrospectively for those hedging relationships that existed at the beginning of the earliest comparative period or were designated thereafter. \nc)shall apply retrospectively the requirement of paragraph 6.5.6 that there is not an expiration or termination of the hedging instrument if: (i) as a consequence of laws or regulations, or the introduction of laws or regulations, the parties to the hedging instrument agree that one or more clearing counterparties replace their original counterparty to become the new counterparty to each of the parties; and (ii) other changes, if any, to the hedging instrument are limited to those that are necessary to effect such a replacement of the counterparty."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.27","An entity shall apply the transition requirements in paragraphs 7.2.1–7.2.26 at the relevant date of initial application. An entity shall apply each of the transition provisions in paragraphs 7.2.3–7.2.14 and 7.2.17–7.2.26 only once (ie if an entity chooses an approach of applying IFRS 9 that involves more than one date of initial application, it cannot apply any of those provisions again if they were already applied at an earlier date). (See paragraphs 7.2.2 and 7.3.2.)"]
[null,null,null,null,null,null,null,null,"IFRS 9:7.2.28","An entity that applied IFRS 9 (2009), IFRS 9 (2010) or IFRS 9 (2013) and\nsubsequently applies this Standard:\n(a) shall revoke its previous designation of a financial asset as measured at fair value through profit or loss if that designation was previously made in accordance with the condition in paragraph 4.1.5 but that condition is no longer satisfied as a result of the application of this Standard;\n(b) may designate a financial asset as measured at fair value through profit or loss if that designation would not have previously satisfied the condition in paragraph 4.1.5 but that condition is now satisfied as a result of the application of this Standard;\n(c) shall revoke its previous designation of a financial liability as measured at fair value through profit or loss if that designation was previously made in accordance with the condition in paragraph 4.2.2(a) but that condition is no longer satisfied as a result of the application of this Standard; and\n(d) may designate a financial liability as measured at fair value through profit or loss if that designation would not have previously satisfied the condition in paragraph 4.2.2(a) but that condition is now satisfied as a result of the application of this Standard. Such a designation and revocation shall be made on the basis of the facts and circumstances that exist at the date of initial application of this Standard. That classification shall be applied retrospectively."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.3.1","This Standard supersedes IFRIC 9 Reassessment of Embedded Derivatives. The requirements added to IFRS 9 in October 2010 incorporated the requirements previously set out in paragraphs 5 and 7 of IFRIC 9. As a consequential amendment, IFRS 1 First-time Adoption of International Financial Reporting Standards incorporated the requirements previously set out in paragraph 8 of IFRIC 9."]
[null,null,null,null,null,null,null,null,"IFRS 9:7.3.2","This Standard supersedes IFRS 9 (2009), IFRS 9 (2010) and IFRS 9 (2013). However, for annual periods beginning before 1 January 2018, an entity may elect to apply those earlier versions of IFRS 9 instead of applying this Standard if, and only if, the entity’s relevant date of initial application is before 1 February 2015."]
[]
[null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS9P","index":21,"n_rows":34,"n_cols":12,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","Parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,"IFRS 9","Financial Instruments",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"IFRS 9 Financial Instruments sets out the requirements for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell\nnon-financial items. This Standard replaces IAS 39 Financial Instruments: Recognition and Measurement.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"IFRS 9.1.1","The objective of this Standard is to establish principles for the financial reporting of financial assets and financial liabilities that will present relevant and useful information to users of financial statements for their assessment of the amounts, timing and uncertainty of an entity’s future cash flows.",null,null,"Show"]
[null,null,null,null,null,null,null,"IFRS 9.7.1.1","An entity shall apply this Standard for annual periods beginning on or after 1 January 2018. ",null,null,"Hide"]
[]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\n\n"]
["-G",null,null,null,null,null,null,"IFRS 9.7.1.5","IFRS 16, issued in January 2016, amended paragraphs 2.1, 5.5.15, B4.3.8, B5.5.34 and B5.5.46. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2019."]
["-G",null,null,null,null,null,null,"IFRS 9.7.1.7","Prepayment Features with Negative Compensation (Amendments to IFRS 9), issued in October 2017, added paragraphs 7.2.29–7.2.34 and B4.1.12A and amended paragraphs B4.1.11(b) and B4.1.12(b). An entity shall apply these amendments for annual periods beginning on or after 1 January 2019. "]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n"]
["-G",null,null,null,null,null,null,"IFRS 9.7.1.6","IFRS 17, issued in May 2017, amended paragraphs 2.1, B2.1, B2.4, B2.5 and B4.1.30, and added paragraph 3.3.5. An entity shall apply those amendments when it applies IFRS 17."]
["-G"]
[null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Hedge Accounting"]
[]
[null,null,null,"I1",1,null,null,"IFRS 9: 6.6.4","For a hedge of a group of items with offsetting risk positions (i.e. in a hedge of a net position) whose hedged risk affects different line items in the statement of profit or loss and other comprehensive income, any hedging gains or losses in that statement shall be presented in a separate line from those affected by the hedged items. Hence, in that statement the amount in the line item that relates to the hedged item itself (for example, revenue or cost of sales) remains unaffected."]
[null,null,null,"I2",1,null,null,"IFRS 9: 6.6.5","For assets and liabilities that are hedged together as a group in a fair value hedge, the gain or loss in the statement of financial position on the individual assets and liabilities shall be recognised as an adjustment of the carrying amount of the respective individual items comprising the group in accordance with paragraph 6.5.8(b)."]
["I2-G",null,null,null,null,null,null,"IFRS 9: B6.6.13","If items are hedged together as a group in a cash flow hedge, they might affect different line items in the statement of profit or loss and other comprehensive income. The presentation of hedging gains or losses in that statement depends on the group of items."]
["I1-G",null,null,null,null,null,null,"IFRS 9: B6.6.14","If the group of items does not have any offsetting risk positions (for example, a group of foreign currency expenses that affect different line items in the statement of profit or loss and other comprehensive income that are hedged for foreign currency risk) then the reclassified hedging instrument gains or losses shall be apportioned to the line items affected by the hedged items. This apportionment shall be done on a systematic and rational basis and shall not result in the grossing up of the net gains or losses arising from a single hedging instrument."]
["I1-G",null,null,null,null,null,null,"IFRS 9: B6.6.15","If the group of items does have offsetting risk positions (for example, a group of sales and expenses denominated in a foreign currency hedged together for foreign currency risk) then an entity shall present the hedging gains or losses in a separate line item in the statement of profit or loss and other comprehensive income. Consider, for example, a hedge of the foreign currency risk of a net position of foreign currency sales of FC100 and foreign currency expenses of FC80 using a forward exchange contract for FC20. The gain or loss on the forward exchange contract that is reclassified from the cash flow hedge reserve to profit or loss (when the net position affects profit or loss) shall be presented in a separate line item from the hedged sales and expenses. Moreover, if the sales occur in an earlier period than the expenses, the sales revenue is still measured at the spot exchange rate in accordance with IAS 21. The related hedging gain or loss is presented in a separate line item, so that profit or loss reflects the effect of hedging the net position, with a corresponding adjustment to the cash flow hedge reserve. When the hedged expenses affect profit or loss in a later period, the hedging gain or loss previously recognised in the cash flow hedge reserve on the sales is reclassified to profit or loss and presented as a separate line item from those that include the hedged expenses, which are measured at the spot exchange rate in accordance with IAS 21."]
["I1-G",null,null,null,null,null,null,"IFRS 9: B6.6.16","For some types of fair value hedges, the objective of the hedge is not primarily to offset the fair value change of the hedged item but instead to transform the cash flows of the hedged item. For example, an entity hedges the fair value interest rate risk of a fixed-rate debt instrument using an interest rate swap. The entity’s hedge objective is to transform the fixed-interest cash flows into floating interest cash flows. This objective is reflected in the accounting for the hedging relationship by accruing the net interest accrual on the interest rate swap in profit or loss. In the case of a hedge of a net position (for example, a net position of a fixed-rate asset and a fixed-rate liability), this net interest accrual must be presented in a separate line item in the statement of profit or loss and other comprehensive income. This is to avoid the grossing up of a single instrument’s net gains or losses into offsetting gross amounts and recognising them in different line items (for example, this avoids grossing up a net interest receipt on a single interest rate swap into gross interest revenue and gross interest expense)."]
[]
[null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Adoption of Standard in advance of effective date"]
[null,null,null,"9A",1,"9A","9A",null,"Has the entity applied IFRS 9? ","Yes"]
[null,null,null,null,null,null,null,null,"If yes :"]
["9A-Y",null,null,null,null,"9A",null,"IFRS 9:7.1.1","It shall disclose that fact."]
["9A-Y",null,null,"9A1",2,"9A-1",null,"IFRS 9:7.1.2","Has the entity elected to apply the requirements for the presentation of gains and losses on financial liabilities designated as at fair value through profit or loss in paragraphs 5.7.1(c), 5.7.7–5.7.9, 7.2.12 and B5.7.5–B5.7.20 without applying the other requirements in this Standard? "]
[null,null,null,null,null,null,null,null,"If yes :"]
["9A-Y","9A1-Y",null,null,null,"9A-1",null,"IFRS 9:7.1.2","It shall disclose that fact and provide on an ongoing basis the related disclosures set out in paragraphs 10–11 of IFRS 7 (as amended by IFRS 9, issued in October 2010)."]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS10A","index":22,"n_rows":157,"n_cols":14,"rows_kept":157,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQsummary","Yes","Yes"]
[null,null,null,null,null,null,null,null,"IFRS 10","Consolidated Financial Statements",null,null,"No","No"]
[null,null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A","N/A"]
[null,null,null,null,null,null,null,null,null,"This section of the checklist addresses the accounting requirements of IFRS 10 Consolidated Financial Statements, which prescribes the accounting principles for the presentation and preparation of consolidated financial statements where an entity controls one or more other entities. The primary objectives of IFRS 10 are to (a) define the principle of control, and establish control as the basis for consolidation in the consolidated financial statements, (b) set out requirements on how to apply the principle of control (c) set out the accounting requirements for the preparation of consolidated financial statements and (d) defines an investment entity and sets out an exception to consolidating particular subsidiaries of an investment entity.",null,null,"Guidance","Guidance"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Show","Show"]
[null,null,null,null,null,null,null,null,null,"For additional guidance, select \"Show\" in the next column",null,null,"Hide","Hide"]
["-G",null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Yes","Yes"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\nNone",null,null,"No","No"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective",null,null,"Guidance","Guidance"]
["-G"]
["-G",null,null,null,null,null,null,null,"IFRS 10:C1C","Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28), issued in September 2014 and amended in December 2015, amended paragraphs 25–26 and added paragraph B99A. An entity shall apply those amendments prospectively to transactions occurring in annual periods beginning on or after a date to be determined by the IASB. Earlier application is permitted. If an entity applies those amendments for an earlier period it shall disclose that fact."]
["-G",null,null,null,null,null,null,null,null,"SCOPE NOTE:"]
["-G",null,null,null,null,null,null,null,"IFRS 10:3","This Standard does not address methods of accounting for business combinations and their effects on consolidation, including goodwill arising on a business combination. These matters are covered by IFRS 3 Business Combinations."]
["-G",null,null,null,null,null,null,null,"IFRS 10:4","An entity that is a parent shall present consolidated financial statements. This\nIFRS applies to all entities, except as follows:"]
["-G",null,null,null,null,null,null,null,null,"a) a parent need not present consolidated financial statements if it meets\nall the following conditions:"]
["-G",null,null,null,null,null,null,null,null,"(i) it is a wholly-owned subsidiary or is a partially-owned subsidiary of another entity and all its other owners, including those not otherwise entitled to vote, have been informed about, and do not object to, the parent not presenting consolidated financial statements;"]
["-G",null,null,null,null,null,null,null,null,"(ii) its debt or equity instruments are not traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local and regional markets);"]
["-G",null,null,null,null,null,null,null,null,"(iii) it did not file, nor is it in the process of filing, its financial statements with a securities commission or other regulatory organisation for the purpose of issuing any class of instruments in a public market; and"]
["-G",null,null,null,null,null,null,null,null,"(iv) its ultimate or any intermediate parent produces financial statements that are available for public use and comply with IFRSs, in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with this IFRS."]
["-G",null,null,null,null,null,null,null,"IFRS 10:4A","This IFRS does not apply to post-employment benefit plans or other long-term employee benefit plans to which IAS 19 Employee Benefits applies."]
["-G",null,null,null,null,null,null,null,"IFRS 10:4B","A parent that is an investment entity shall not present consolidated financial statements if it is required, in accordance with paragraph 31 of this IFRS, to measure all of its subsidiaries at fair value through profit or loss."]
["-G"]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,"Requirement to prepare and present consolidated financial statements"]
[null,null,null,null,"10A",1,"10A","10A",null,"Does the reporting entity 'control' one or more entities during or at the end of the reporting period?"]
["10A-G",null,null,null,null,null,null,null,"IFRS 10:7","Note: An investor controls an investee if the investor has all the following:"]
["10A-G",null,null,null,null,null,null,null,null,"• power over investee"]
["10A-G",null,null,null,null,null,null,null,null,"• exposure, or rights, to variable returns from its involvement with the investee • the ability to use its power over the investee to affect the amount of the investor’s returns"]
["10A-G",null,null,null,null,null,null,null,"IFRS 10:B5","Note: When assessing control of an investee, an investor shall consider the purpose and design of the investee in order to identify the relevant activities, how decisions about the relevant activities are made, who has the current ability to direct those activities and who receives returns from those activities."]
["10A-G",null,null,null,null,null,null,null,"IFRS 10:B22","Note: An investor, in assessing whether it has power, considers only substantive rights relating to an investee (held by the investor and others). For a right to be substantive, the holder must have the practical ability to exercise that right."]
["10A-G",null,null,null,null,null,null,null,"IFRS 10:11","Note: An investor has power over an investee when the investor has existing rights that give it the current ability to direct the relevant activities, i.e., the activities that significantly affect the investee’s returns. Power arises from rights. Sometimes assessing power is straightforward, such as when power over an investee is obtained directly and solely from the voting rights granted by equity instruments such as shares, and can be assessed by considering the voting rights from those shareholdings."]
["10A-G",null,null,null,null,null,null,null,"IFRS 10:12","An investor with the current ability to direct the relevant activities has power even if its rights to direct have yet to be exercised."]
["10A-G",null,null,null,null,null,null,null,"IFRS 10:14","An investor can have power over an investee even if other entities have existing rights that give them the current ability to participate in the direction of the relevant activities, for example when another entity has significant influence. However, an investor that holds only protective rights does not have power over an investee, and consequently does not control the investee"]
["10A-G",null,null,null,null,null,null,null,"IFRS 10:B15","Examples of rights that, either individually or in combination, can give an investor power include but are not limited to:\n\na) rights in the form of voting rights (or potential voting rights) of an investee: \n\nb) rights to appoint, reassign or remove members of an investee’s key management personnel who have the ability to direct the relevant activities;\n\nc) rights to appoint or remove another entity that directs the relevant activities;\n\nd) rights to direct the investee to enter into, or veto any changes to, transactions for the benefit of the investor; and\n\ne) other rights (such as decision-making rights specified in a management contract) that give the holder the ability to direct the relevant activities."]
["10A-G",null,null,null,null,null,null,null,"IFRS 10:B89","Note: When potential voting rights, or other derivatives containing potential voting rights, exist, the proportion of profit or loss and changes in equity allocated to the parent and non-controlling interests in preparing consolidated financial statements is determined solely on the basis of existing ownership interests and does not reflect the possible exercise or conversion of potential voting rights and other derivatives, unless paragraph B90 of IFRS 10 applies."]
["10A-G",null,null,null,null,null,null,null,null,"The following aspects may provide evidence that investor's rights are sufficient to give it power over the investee:"]
["10A-G",null,null,null,null,null,null,null,"IFRS 10:B18","a) The investor can, without having the contractual right to do so, appoint or approve the investee’s key management personnel who have the ability to direct the relevant activities. \n\nb) The investor can, without having the contractual right to do so, direct the investee to enter into, or can veto any changes to, significant transactions for the benefit of the investor.\n\nc) The investor can dominate either the nominations process for electing members of the investee’s governing body or the obtaining of proxies from other holders of voting rights. \n\nd) The investee’s key management personnel are related parties of the investor (for example, the chief executive officer of the investee and the chief executive officer of the investor are the same person).\n\ne) The majority of the members of the investee’s governing body are related parties of the investor."]
["10A-G",null,null,null,null,null,null,null,"IFRS 10:B19","The following suggests that the investor has more than a passive interest in the investee and, in combination with other rights, may indicate power:\n\na) The investee’s key management personnel who have the ability to direct the relevant activities are current or previous employees of the investor. \n\nb) The investee’s operations are dependent on the investor, such as in the following situations:\n\n      i) The investee depends on the investor to fund a significant portion of its operations. \n      ii) The investor guarantees a significant portion of the investee’s obligations.\n      iii) The investee depends on the investor for critical services, technology, supplies or raw materials.\n      iv) The investor controls assets such as licences or trademarks that are critical to the investee’s operations.\n      v) The investee depends on the investor for key management personnel, such as when the investor’s personnel have specialised knowledge of the investee’s operations.\n \nc) A significant portion of the investee’s activities either involve or are conducted on behalf of the investor. \n\nd) The investor’s exposure, or rights, to returns from its involvement with the investee is disproportionately greater than its voting or other similar rights. For example, there may be a situation in which an investor is entitled, or exposed, to more than half of the returns of the investee but holds less than half of the voting rights of the investee. "]
["10A-G",null,null,null,null,null,null,null,"IFRS 10:15","Returns:\nAn investor is exposed, or has rights, to variable returns from its involvement with the investee when the investor’s returns from its involvement have the potential to vary as a result of the investee’s performance. The investor’s returns can be only positive, only negative or both positive and negative."]
["10A-G",null,null,null,null,null,null,null,"IFRS 10:16","Although only one investor can control an investee, more than one party can share in the returns of an investee. For example, holders of non-controlling interests can share in the profits or distributions of an investee."]
["10A-G",null,null,null,null,null,null,null,"IFRS 10:17","Link between power and returns:\nAn investor controls an investee if the investor not only has power over the investee and exposure or rights to variable returns from its involvement with the investee, but also has the ability to use its power to affect the investor’s returns from its involvement with the investee. \n\nAn investor shall determine whether another entity with decision-making rights is acting as an agent for the investor. An agent is a party primarily engaged to act on behalf and for the benefit of another party or parties (the principal(s)) and therefore does not control the investee when it exercises its decision-making authority."]
["10A-G",null,null,null,null,null,null,null,"IFRS 10:8","Note: An investor should reassess whether it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above."]
["10A-G",null,null,null,null,null,null,null,"IFRS 10:B60","Note: A decision maker shall consider the overall relationship between itself, the investee being managed and other parties involved with the investee, in particular all the factors below, in determining whether it is an agent:\n\n    a) the scope of its decision-making authority over the investee \n        (paragraphs B62 and B63).\n    b) the rights held by other parties (paragraphs B64–B67).\n    c) the remuneration to which it is entitled in accordance with the \n        remuneration agreement(s) (paragraphs B68–B70).\n    d) the decision maker’s exposure to variability of returns from other \n        interests that it holds in the investee (paragraphs B71 and B72)."]
[null,null,null,null,null,null,null,null,null,"If the answer to A is yes:"]
["10A-Y",null,null,null,"10A1",2,"10A-1",null,null,"Did the reporting entity prepare and present consolidated financial statements?"]
[null,null,null,null,null,null,null,null,null,"If no :"]
["10A-Y","10A1-N",null,null,null,null,"10A-1",null,"IFRS 10:4","Is this justified on the basis that all of the following conditions have been met?"]
["10A-Y","10A1-N",null,null,null,null,null,null,null,"a) the parent is itself a wholly-owned subsidiary, or is a partially-owned subsidiary of another entity and its other owners, including those not otherwise entitled to vote, have been informed about, and do not object to, the parent not presenting consolidated financial statements;"]
["10A-Y","10A1-N",null,null,null,null,null,null,null,"b) the parent's debt or equity instruments are not traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local and regional markets);"]
["10A-Y","10A1-N",null,null,null,null,null,null,null,"c) the parent did not file, nor is it in the process of filing, its financial statements with a securities commission or other regulatory organisation for the purpose of issuing any class of instruments in a public market; and"]
["10A-Y","10A1-N",null,null,null,null,null,null,null,"d) its ultimate or any intermediate parent produces consolidated financial statements available for public use comply with IFRS?"]
["10A-Y","10A1-N",null,null,"10A11",3,"10A-1-1",null,null,"Does the reporting entity and another entity collectively 'control' one or more entities during or at the end of the reporting period?"]
["10A-Y","10A1-N","10A11-G",null,null,null,null,null,"IFRS 10:9","Note: Two or more investors collectively control an investee when they must act together to direct the relevant activities. In such cases, because no investor can direct the activities without the co-operation of the others, no investor individually controls the investee."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["10A-Y","10A1-N","10A11-Y",null,null,null,"10A-1-1",null,"IFRS 10:9","Has the reporting entity accounted for its interest in the investee in accordance with IFRS 11, IAS 28 or IFRS 9 Financial Instruments, as the case may be?"]
["10A-Y","10A1-N","10A11-Y",null,"10A11C1",4,"10A-1-1",null,"IFRS 10:19","Has the reporting entity prepared consolidated financial statements using uniform accounting policies for like transactions and other events in similar circumstances?"]
["10A-Y","10A1-N","10A11-Y","10A11C1-G",null,null,null,null,"IFRS 10:19","Note: A parent shall prepare consolidated financial statements using uniform accounting policies for like transactions and other events in similar circumstances."]
["10A-Y","10A1-N","10A11-Y",null,"10A11C2",4,"10A-1-1",null,"IFRS 10:20","Has the reporting entity begun the consolidation from the date the reporting entity / investor obtained control of the investee and cease when the reporting entity / investor lost control over the investee?"]
["10A-Y","10A1-N","10A11-Y","10A11C2-G",null,null,null,null,"IFRS 10:B88","Note: An entity includes the income and expenses of a subsidiary in the consolidated financial statements from the date it gains control until the date when the entity ceases to control the subsidiary. Income and expenses of the subsidiary are based on the amounts of the assets and liabilities recognised in the consolidated financial statements at the acquisition date."]
["10A-Y",null,null,null,null,null,null,null,null,"Accounting requirements - Consolidation procedures"]
["10A-Y",null,null,null,"10A2",2,"10A-2",null,"IFRS 10:B86 (a)","Have the financial statements of the reporting entity and its subsidiaries been consolidated on a line-by-line basis by adding together like items of assets, liabilities, equity, income, expenses and cash flows?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["10A-Y","10A2-G",null,null,null,null,null,null,null,"Notes:"]
["10A-Y","10A2-G",null,null,null,null,null,null,"IFRS 10:B86","Consolidated financial statements:\na) combine like items of assets, liabilities, equity, income, expenses and cash flows of the parent with those of its subsidiaries. \n\nb) offset (eliminate) the carrying amount of the parent’s investment in each subsidiary and the parent’s portion of equity of each subsidiary (IFRS 3 explains how to account for any related goodwill).\n\nc) eliminate in full intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between entities of the group (profits or losses resulting from intragroup transactions that are recognised in assets, such as inventory and fixed assets, are eliminated in full). Intragroup losses may indicate an impairment that requires recognition in the consolidated financial statements. IAS 12 Income Taxes applies to temporary differences that arise from the elimination of profits and losses resulting from intragroup transactions. "]
["10A-Y","10A2-Y",null,null,null,null,"10A-2",null,"IFRS 10:B86 (b)","Has the carrying amount of the reporting entity's investment in each subsidiary and the reporting entity portion of equity of each subsidiary been eliminated?"]
["10A-Y","10A2-Y",null,null,null,null,"10A-2",null,"IFRS 10:B86 (b)","Has any resultant goodwill been accounted for in accordance with IFRS 3 Business Combinations?"]
["10A-Y","10A2-Y",null,null,"10A2C1",3,"10A-2",null,"IFRS 10:B86 (c)","Has the intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between entities of the group (profits or losses resulting from intragroup transactions that are recognised in assets, such as inventory and fixed assets), eliminated in full?"]
["10A-Y","10A2-Y","10A2C1-G",null,null,null,null,null,null,"Notes:"]
["10A-Y","10A2-Y","10A2C1-G",null,null,null,null,null,"IFRS 10:B86 (c)","Intragroup losses may indicate an impairment that requires recognition in the consolidated financial statements."]
["10A-Y","10A2-Y","10A2C1-G",null,null,null,null,null,"IFRS 10:B86 (c)","IAS 12 Income Taxes applies to temporary differences that arise from the elimination of profits and losses resulting from intragroup transactions."]
["10A-Y","10A2-Y",null,null,null,null,"10A-2",null,"IFRS 10:B87","If a member of the group uses accounting policies other than those adopted in the consolidated financial statements for like transactions and events in similar circumstances, have appropriate adjustments been made to that group member’s financial statements in preparing the consolidated financial statements to ensure conformity with the group’s accounting policies?"]
["10A-Y","10A2-Y",null,null,"10A21",3,"10A2-1",null,"IFRS 10:B92","Do the reporting entity and its subsidiary companies have the same reporting date?"]
[null,null,null,null,null,null,null,null,null,"If no:"]
["10A-Y","10A2-Y","10A21-N",null,null,null,"10A-2-1",null,"IFRS 10:B92","Did those subsidiary companies, which have a different reporting date, prepare additional financial information as of the same date as the financial statements of the reporting entity for consolidation purposes?"]
["10A-Y","10A2-Y","10A21-N",null,"10A21C1",4,"10A-2-1",null,"IFRS 10:B93","If the preparation of the additional information, is impracticable, did the reporting entity consolidate the financial information of the subsidiary using the most recent financial statements of the subsidiary adjusted for the effects of significant transactions or events that occur between the date of those financial statements and the date of the consolidated financial statements?"]
["10A-Y","10A2-Y","10A21-N","10A21C1-G",null,null,null,null,null,"Note:\nThe difference between the date of the subsidiary’s financial statements and that of the consolidated financial statements shall be no more than three months, and the length of the reporting periods and any difference between the dates of the financial statements shall be the same from period to period."]
["10A-Y",null,null,null,null,null,null,null,"IFRS 10:22","Non-Controlling Interests"]
["10A-Y",null,null,null,"10A3",2,"10A-3",null,null,"Has there been a non-controlling interest in any subsidiary in the reporting entity during or at the end of the reporting period?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["10A-Y","10A3-Y",null,null,null,null,"10A-3",null,"IFRS 10:22","Has the parent presented non-controlling interests in the consolidated statement of financial position within equity, separately from the equity of the owners of the parent?"]
["10A-Y","10A3-Y",null,null,null,null,"10A-3",null,"IFRS 10:23","Are changes in a parent's ownership interest in a subsidiary that do not result in the parent losing control of the subsidiary treated as equity transactions (i.e., transactions with owners in their capacity as owners)?"]
["10A-Y","10A3-Y",null,null,null,null,"10A-3",null,"IFRS 10:B94","Has the entity attributed the profit or loss and each component of other comprehensive income to the owners of the parent and to the non-controlling interests?"]
["10A-Y","10A3-Y",null,null,null,null,"10A-3",null,"IFRS 10:B94","Has the entity attributed total comprehensive income to the owners of the parent and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance?"]
["10A-Y","10A3-Y",null,null,"10A31",3,"10A-3-1"," ","IFRS 10:B95","Does a subsidiary have outstanding cumulative preference shares that are held by non-controlling interests and classified as equity?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["10A-Y","10A3-Y","10A31-Y",null,null,null,"10A-3-1"," ","IFRS 10:B95","Has the reporting entity computed its share of profits or losses after adjusting for the subsidiary's preference dividends, whether or not dividends have been declared?"]
["10A-Y","10A3-Y","10A31-Y",null,null,null,"10A-3-1",null,"IFRS 10:B96","Has the entity adjusted the carrying amount of the controlling and non-controlling interests to reflect the changes in their relative interest in the subsidiary, when the proportion of the equity held by non-controlling interests change?"]
["10A-Y","10A3-Y","10A31-Y",null,null,null,"10A-3-1",null,"IFRS 10:B96","Has any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received been recognised directly in equity and attributed to the owners of the parent?"]
[null,null,null,null,null,null,null,null,null,"Loss of Control"]
[null,null,null,null,"10B",1,"10B","10B","IFRS 10:25","Have changes in reporting entity's ownership interest in a subsidiary resulted in a loss of control?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["10B-Y",null,null,null,"10B1",2,"10B-1",null,"IFRS 10:B97","Did the reporting entity account for a loss of control of the subsidiary as a single transaction, though the loss was in two or more arrangements?"]
["10B-Y","10B1-G",null,null,null,null,null,null,null,"Note: Sometimes circumstances indicate that the multiple arrangements should be accounted for as a single transaction. In determining whether to account for the arrangements as a single transaction, a parent shall consider all the terms and conditions of the arrangements and their economic effects."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["10B-Y","10B1-Y",null,null,null,null,"10B-1",null,null,"Has the reporting entity considered the following instances which indicate the circumstances where it should account for the multiple arrangements as a single transaction?"]
["10B-Y","10B1-Y",null,null,null,null,"10B-1",null,null,"a) They are entered into at the same time or in contemplation of each other"]
["10B-Y","10B1-Y",null,null,null,null,"10B-1",null,null,"b) They form a single transaction designed to achieve an overall commercial effect"]
["10B-Y","10B1-Y",null,null,null,null,"10B-1",null,null,"c) The occurrence of one arrangement is dependent on the occurrence of at least one other arrangement."]
["10B-Y","10B1-Y",null,null,null,null,"10B-1",null,null,"d) One arrangement considered on its own is not economically justified, but it is economically justified when considered together with other arrangements. An example is when a disposal of shares is priced below market and is compensated for by a subsequent disposal priced above market"]
["10B-Y","10B1-Y",null,null,null,null,"10B-1",null,"IFRS 10:B98","If the reporting entity loses control of a subsidiary:"]
["10B-Y","10B1-Y",null,null,null,null,"10B-1",null,null,"Has the reporting entity derecognised the assets (including any goodwill) and liabilities of the subsidiary at their carrying amounts at the date when control is lost?"]
["10B-Y","10B1-Y",null,null,null,null,"10B-1",null,null,"Has the reporting entity derecognised the carrying amount of any non-controlling interests in the former subsidiary at the date when control is lost (including any components of other comprehensive income attributable to them)?"]
["10B-Y","10B1-Y",null,null,null,null,"10B-1",null,null,"Has the reporting entity recognised:"]
["10B-Y","10B1-Y",null,null,null,null,"10B-1",null,null,"i) the fair value of the consideration received, if any, from the transaction, event or circumstances that resulted in the loss of control; and"]
["10B-Y","10B1-Y",null,null,null,null,"10B-1",null,null,"ii) if the transaction that resulted in the loss of control involves a distribution of shares of the subsidiary to owners in their capacity as owners, that distribution;"]
["10B-Y","10B1-Y",null,null,"10B1C1",3,"10B-1",null,null,"iii) has the reporting entity recognised any investment retained in the former subsidiary at its fair value at the date when control is lost?"]
["10B-Y","10B1-Y","10B1C1-G",null,null,null,null,null,"IFRS 10:25","Note: The fair value shall be regarded as the fair value on initial recognition of a financial asset in accordance with IFRS 9 or, when appropriate, the cost on initial recognition of an investment in an associate or joint venture"]
["10B-Y","10B1-Y",null,null,"10B1C2",3,"10B-1",null,"IFRS 10:25","(iii) Has the reporting entity recognised any investment retained in the former subsidiary and subsequently accounted for it and for any amounts owed by or to the former subsidiary in accordance with relevant IFRSs?"]
["10B-Y","10B1-Y","10B1C2-G",null,null,null,null,null,"IFRS 10:25","Note: The fair value shall be regarded as the fair value on initial recognition of a financial asset in accordance with IFRS 9 or, when appropriate, the cost on initial recognition of an investment in an associate or joint venture"]
["10B-Y","10B1-Y",null,null,"10B1C3",3,"10B-1",null,"IFRS 10:25","(iv) Has the reporting entity remeasured the retained interest at fair value, as described in paragraphs B98(b)(iii) and B99A?"]
["10B-Y","10B1-Y","10B1C3-G",null,null,null,null,null,"IFRS 10:25","Note: The remeasured value at the date that control is lost shall be regarded as the fair value on initial recognition of a financial asset in accordance with IFRS 9 or the cost on initial recognition of an investment in an associate or joint venture, if applicable."]
["10B-Y","10B1-Y","10B1C3-G",null,null,null,null,null,"IFRS 10:C1C","Note: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28), issued in September 2014 and amended in December 2015, amended paragraphs 25–26 and added paragraph B99A. An entity shall apply those amendments prospectively to transactions occurring in annual periods beginning on or after a date to be determined by the IASB. Earlier application is permitted. If an entity applies those amendments for an earlier period it shall disclose that fact."]
["10B-Y","10B1-Y",null,null,null,null,"10B-1",null,null,"Has the reporting entity reclassified to profit or loss, or transferred directly to retained earnings if required in accordance with other IFRSs, the amounts identified in paragraph B99?"]
["10B-Y","10B1-Y",null,null,null,null,"10B-1",null,null,"Has the reporting entity recognised any resulting difference as a gain or loss in profit or loss attributable to the parent?"]
["10B-Y","10B1-Y",null,null,"10B1C4",3,"10B-1",null,"IFRS 10:B99","Has the reporting entity accounted for all amounts previously recognised in other comprehensive income in relation to that subsidiary on the same basis as would be required if the parent had directly disposed of the related assets or liabilities?"]
["10B-Y","10B1-Y","10B1C4-G",null,null,null,null,null,null,"Note: If a gain or loss previously recognised in other comprehensive income would be reclassified to profit or loss on the disposal of the related assets or liabilities, the parent shall reclassify the gain or loss from equity to profit or loss (as a reclassification adjustment) when it loses control of the subsidiary. If a revaluation surplus previously recognised in other comprehensive income would be transferred directly to retained earnings on the disposal of the asset, the parent shall transfer the revaluation surplus directly to retained earnings when it loses control of the subsidiary."]
["10B-Y",null,null,null,null,null,null,null,null,"Loss of control of a subsidiary"]
["10B-Y",null,null,null,"10B2",2,"10B-2",null,"IFRS 10:B99A","Has the entity lost control of a subsidiary that does not contain a business as defined in IFRS 3 as a result of a transaction involving an associate or a joint venture that is accounted for using the equity method?"]
["10B-Y","10B2-G",null,null,null,null,null,null,"IFRS 10:C1C","Note: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28), issued in September 2014 and amended in December 2015, amended paragraphs 25–26 and added paragraph B99A. An entity shall apply those amendments prospectively to transactions occurring in annual periods beginning on or after a date to be determined by the IASB. Earlier application is permitted. If an entity applies those amendments for an earlier period it shall disclose that fact."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["10B-Y","10B2-Y",null,null,null,null,"10B-2",null,"IFRS 10:B99A","Has the entity determined the gain or loss in accordance with paragraphs B98–B99?"]
["10B-Y","10B2-Y",null,null,null,null,"10B-2",null,"IFRS 10:B99A","Has the entity recognised in profit or loss the gain or loss resulting from the transaction (including the amounts previously recognised in other comprehensive income that would be reclassified to profit or loss in accordance with paragraph B99) only to the extent of the unrelated investors’ interests in that associate or joint venture? "]
["10B-Y","10B2-Y",null,null,null,null,"10B-2",null,"IFRS 10:B99A","Has the entity eliminated  the remaining part of the gain against the carrying amount of the investment in that associate or joint venture? "]
["10B-Y",null,null,null,null,null,null,null,null,"Retaining an investment in the former subsidiary"]
["10B-Y",null,null,null,"10B3",2,"10B-3",null,"IFRS 10:B99A","Has the entity retained an investment in the former subsidiary and the former subsidiary is now an associate or a joint venture that is accounted for using the equity method ?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["10B-Y","10B3-Y",null,null,null,null,"10B-3",null,"IFRS 10:B99A","Has the entity recognised the part of the gain or loss resulting from the remeasurement at fair value of the investment retained in that former subsidiary in its profit or loss only to the extent of the unrelated investors’ interests in the new associate or joint venture.?"]
["10B-Y","10B3-Y",null,null,null,null,"10B-3",null,"IFRS 10:B99A","Has the entity eliminated the remaining part against the carrying amount of the investment retained in the former subsidiary?"]
["10B-Y",null,null,null,null,null,null,null,null,"Retaining an investment in the former subsidiary that is now accounted for in accordance with IFRS 9"]
["10B-Y",null,null,null,"10B4",2,"10B-4",null,"IFRS 10:B99A","Has the entity retained an investment in the former subsidiary that is now accounted for in accordance with IFRS 9?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["10B-Y","10B4-Y",null,null,null,null,"10B-4",null,"IFRS 10:B99A","Has the entity recognised in full the part of the gain or loss resulting from the remeasurement at fair value of the investment retained in the former subsidiary ?"]
[null,null,null,null,null,null,null,null,null,"Investment Entities"]
[null,null,null,null,"10E",1,"10E","10E",null,"Is the reporting entity an investment entity?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["10E-Y",null,null,null,null,null,"10E",null,"IFRS 10:27(a)","Did the Entity obtain funds from one or more investors for the purpose of providing those investor(s) with investment management services ?"]
["10E-Y",null,null,null,null,null,"10E",null,"IFRS 10:27(b)","Did the Entity commit to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both ?"]
["10E-Y",null,null,null,null,null,"10E",null,"IFRS 10:27(c)","Did the Entity measure and evaluate the performance of substantially all of its investments on a fair value basis ?"]
["10E-G",null,null,null,null,null,null,null,"IFRS10:B101","Note: When an entity becomes an investment entity, it shall cease to consolidate its subsidiaries at the date of the change in status, except for any subsidiary that shall continue to be consolidated in accordance with paragraph 32. The investment entity shall apply the requirements of paragraphs 25 and 26 to those subsidiaries that it ceases to consolidate as though the investment entity had lost control of those subsidiaries at that date."]
["10E-G",null,null,null,null,null,null,null,"IFRS10:B100","Note: When an entity ceases to be an Investment Entity, it shall apply IFRS 3 to any subsidiary that was previously measured at fair value through profit or loss in accordance with paragraph 31. The date of the change of status shall be the deemed acquisition date. The fair value of the subsidiary at the deemed acquisition date shall represent the transferred deemed consideration when measuring any goodwill or gain from a bargain purchase that arises from the deemed acquisition. All subsidiaries shall be consolidated in accordance with paragraphs 19–24 of this IFRS from the date of change of status."]
["10E-G",null,null,null,null,null,null,null,null,"Note: Paragraphs B85A–B85M of IFRS 10 provide related application guidance."]
["10E-G",null,null,null,null,null,null,null,"IFRS 10:28","Note: In assessing whether it meets the definition described in paragraph 27 of IFRS 10, an entity shall consider whether it has the following typical characteristics of an investment entity:\na. it has more than one investment (see paragraphs B85O–B85P of IFRS 10);\nb. it has more than one investor (see paragraphs B85Q–B85S of IFRS 10);\nc. it has investors that are not related parties of the entity (see paragraphs B85T–B85U of IFRS 10); and\nd. it has ownership interests in the form of equity or similar interests (see paragraphs B85V–B85W of IFRS 10)."]
["10E-G",null,null,null,null,null,null,null,"IFRS 10:29","Note: If facts and circumstances indicate that there are changes to one or more of the three elements that make up the definition of an investment entity, as described in paragraph 27, or the typical characteristics of an investment entity, as described in paragraph 28, a parent shall reassess whether it is an investment entity."]
["10E-G",null,null,null,null,null,null,null,"IFRS 10:30","Note: A parent that either ceases to be an investment entity or becomes an investment entity shall account for the change in its status prospectively from the date at which the change in status occurred."]
["10E-G",null,null,null,null,null,null,null,"IFRS 10:31","Note: Except as described in paragraph 32, an investment entity shall not consolidate its subsidiaries or apply IFRS 3 when it obtains control of another entity. Instead, an investment entity shall measure an investment in a subsidiary at fair value through profit or loss in accordance with IFRS 9."]
["10E-G",null,null,null,null,null,null,null,"IFRS 10:32","Note: Notwithstanding the requirement in paragraph 31, if an investment entity has a subsidiary that is not itself an investment entity and whose main purpose and activities are providing services that relate to the investment entity’s investment activities (see paragraphs B85C–B85E), it shall consolidate that subsidiary in accordance with paragraphs 19–26 of this IFRS and apply the requirements of IFRS 3 to the acquisition of any such subsidiary."]
["10E-G",null,null,null,null,null,null,null,"IFRS 10:B85E","Note: If an investment entity has a subsidiary that provides investment-related services or activities, such as those described in paragraphs B85C–B85D, to the entity or other parties, it shall consolidate that subsidiary in accordance with paragraph 32."]
["10E-Y",null,null,null,"10E1",2,"10E-1",null,"IFRS 10:B85C","Does the investment entity have a subsidiary that is not itself an investment entity and whose main purpose and activities are providing investment-related services or activities that relate to the investment entity’s investment activities, such as those described in paragraphs B85C–B85D (see below), to the entity or other parties?"]
["10E-Y","10E1-G",null,null,null,null,null,null,"IFRS 10:B85C","An investment entity may provide investment-related services (eg investment advisory services, investment management, investment support and administrative services), either directly or through a subsidiary, to third parties as well as to its investors, even if those activities are substantial to the entity, subject to the entity continuing to meet the definition of an investment entity."]
["10E-Y","10E1-G",null,null,null,null,null,null,"IFRS 10:B85D","An investment entity may also participate in the following investment-related activities, either directly or through a subsidiary, if these activities are undertaken to maximise the investment return (capital appreciation or investment income) from its investees and do not represent a separate substantial business activity or a separate substantial source of income to the investment entity: (a) providing management services and strategic advice to an investee; and (b) providing financial support to an investee, such as a loan, capital commitment or guarantee."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["10E-Y","10E1-Y",null,null,null,null,"10E-1",null,"IFRS 10:B85E","Has the investment entity consolidated that subsidiary in accordance with paragraph 32? If the subsidiary that provides the investment-related services or activities is itself an investment entity, the investment entity parent shall measure that subsidiary at fair value through profit or loss in accordance with paragraph 31."]
["10E-Y",null,null,null,"10E2",2,"10E-2",null,"IFRS 10:B85E","Is the subsidiary that provides the investment-related services or activities an investment entity?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["10E-Y","10E2-Y",null,null,null,null,"10E-2",null,"IFRS 10:B85E","Has the investment entity parent measured that subsidiary at fair value through profit or loss in accordance with paragraph 31?"]
[]
[null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS11A","index":23,"n_rows":118,"n_cols":13,"rows_kept":118,"cut":false,"hidden":false,"merged":[[54,11,55,11],[98,10,99,10],[102,10,103,10]]}
["p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQsummary","Yes"]
[null,null,null,null,null,null,null,null,"IFRS 11","Joint Arrangements",null,null,"No"]
[null,null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IFRS 11 Joint Arrangements, which prescribes the accounting for interests in joint arrangements and the reporting of joint arrangement assets, liabilities, income and expenses in the financial statements of joint owners/venturers and investors. Joint arrangements can be structured in many different ways. The Standard identifies two broad types of joint arrangements – joint operations and joint ventures. \n\nThe primary issues are (i) identifying the existence of joint arrangement and joint control, (ii) identifying the type of joint arrangement, i.e., joint operation or a joint venture and (iii) applying the appropriate accounting treatment for each type of arrangement. \n\n",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Show"]
[null,null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\n\n",null,null,"No"]
["-G",null,null,null,null,null,null,null,"IFRS 11:C1AB","Annual Improvements to IFRS Standards 2015–2017 Cycle, issued in December 2017, added paragraph B33CA. An entity shall apply those amendments to transactions in which it obtains joint control on or after the beginning of the first annual reporting period beginning on or after 1 January 2019. ",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\nNone"]
["-G",null,null,null,null,null,null,null,null,"SCOPE NOTE\n"]
["-G",null,null,null,null,null,null,null,"IFRS 11:3","IFRS 11 should be applied by all entities that are parties to a joint arrangement. "]
["-G",null,null,null,null,null,null,null,"IFRS 11:5","If the contractual arrangement does not give all parties or a group of parties control of the arrangement collectively, then it is out of scope of this Standard, since there is no joint arrangement."]
["-G",null,null,null,null,null,null,null,"IFRS 11:7","Also, if the decisions about the relevant activities do not require the unanimous consent of all the parties or a group of parties that collectively control the arrangement, then such arrangement is outside the scope of IFRS 11. This is because there is no 'joint control' as defined by IFRS 11."]
["-G",null,null,null,null,null,null,null,"IFRS 11:4","Note: A joint arrangement is an arrangement of which two or more parties have joint control. A joint arrangement has the following characteristics:"]
["-G",null,null,null,null,null,null,null,"IFRS 11:5","a) The parties are bound by a contractual arrangement (see paragraphs B2–B4)."]
["-G",null,null,null,null,null,null,null,null,"b) The contractual arrangement gives two or more of those parties joint control of the arrangement (see paragraphs 7–13). "]
["-G",null,null,null,null,null,null,null,"Appendix A","Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control"]
["-G",null,null,null,null,null,null,null,null,"Joint operation is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement"]
["-G",null,null,null,null,null,null,null,null,"Joint operator is a party to a joint operation that has joint control of that joint operation"]
["-G",null,null,null,null,null,null,null,null,"Joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement"]
["-G",null,null,null,null,null,null,null,null,"Joint venturer is a party to a joint venture that has joint control over that joint venture"]
["-G",null,null,null,null,null,null,null,null,"Party to a joint arrangement is an entity that participates in a joint arrangement, regardless of whether that entity has joint control of the arrangement"]
["-G",null,null,null,null,null,null,null,null,"Separate vehicle is a separately identifiable financial structure, including separate legal entities or entities recognised by statute, regardless of whether those entities have a legal personality"]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,"Detailed compliance Questions"]
[null,null,null,null,null,null,null,null,null,"Joint arrangement"]
[null,null,null,null,"11A",1,"11A","11A",null,"Does the entity participate in a contractual arrangement with one or more parties to undertake an economic activity, which is subject to joint control? "]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["11A-G",null,null,null,null,null,null,null,"IFRS 11:7","Note: Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. \n"]
["11A-G",null,null,null,null,null,null,null,"IFRS 11:8","An entity that is a party to an arrangement shall assess whether the contractual arrangement gives all the parties, or a group of the parties, control of the arrangement collectively. All the parties, or a group of the parties, control the arrangement collectively when they must act together to direct the activities that significantly affect the returns of the arrangement (i.e., the relevant activities)."]
["11A-G",null,null,null,null,null,null,null,"IFRS 11:9","Once it has been determined that all the parties, or a group of the parties, control the arrangement collectively, joint control exists only when decisions about the relevant activities require the unanimous consent of the parties that control the arrangement collectively.\n"]
["11A-G",null,null,null,null,null,null,null,"IFRS 11:10","In a joint arrangement, no single party controls the arrangement on its own. A party with joint control of an arrangement can prevent any of the other parties, or a group of the parties, from controlling the arrangement."]
["11A-G",null,null,null,null,null,null,null,"IFRS 11:11","An arrangement can be a joint arrangement even though not all of its parties have joint control of the arrangement. This IFRS distinguishes between parties that have joint control of a joint arrangement (joint operators or joint venturers) and parties that participate in, but do not have joint control of, a joint arrangement. "]
["11A-G",null,null,null,null,null,null,null,"IFRS 11:12","An entity will need to apply judgement when assessing whether all the parties, or a group of the parties, have joint control of an arrangement. An entity shall make this assessment considering all facts and circumstances."]
["11A-G",null,null,null,null,null,null,null,"IFRS 11 B5 to B10","Note: In assessing whether the entity has joint control the following should be assessed:"]
["11A-G",null,null,null,null,null,null,null,null,"i) Whether an entity has joint control of an arrangement, an entity shall assess first whether all the parties, or a group of the parties, control the arrangement. 'Control' is as defined by IFRS 10. (B5)\n\nii) Joint Control exists only when decisions about the relevant activities require the unanimous consent of the parties that collectively control the arrangement. Assessing whether the arrangement is jointly controlled by all of its parties or by a group of the parties, or controlled by one of its parties alone, can require judgement. (B6)\n\niii) Sometimes the decision-making process that is agreed upon by the parties in their contractual arrangement implicitly leads to joint control. For example, two parties establish an arrangement in which each has 50 per cent of the voting rights and the contractual arrangement between them specifies that at least 51 per cent of the voting rights are required to make decisions about the relevant activities. In this case, the parties have implicitly agreed that they have joint control of the arrangement because decisions about the relevant activities cannot be made without both parties agreeing. (B7) \n\n"]
["11A-G",null,null,null,null,null,null,null,null,"iv) In other circumstances, the contractual arrangement might require a minimum proportion of the voting rights to make decisions about the relevant activities. When that minimum required proportion of the voting rights can be achieved by more than one combination of the parties agreeing together, that arrangement is not a joint arrangement unless the contractual arrangement specifies which parties (or combination of parties) are required to agree unanimously to decisions about the relevant activities of the arrangement. (B8)\n\nv) The requirement for unanimous consent means that any party with joint control of the arrangement can prevent any of the other parties, or a group of the parties, from making unilateral decisions (about the relevant activities) without its consent. If the requirement for unanimous consent relates only to decisions that give a party protective rights and not to decisions about the relevant activities of an arrangement, that party is not a party with joint control of the arrangement. (B9)"]
["11A-G",null,null,null,null,null,null,null,null,"vi) A contractual arrangement might include clauses on the resolution of disputes, such as arbitration. These provisions may allow for decisions to be made in the absence of unanimous consent among the parties that have joint control. The existence of such provisions does not prevent the arrangement from being jointly controlled and, consequently, from being a joint arrangement. (B10)"]
["11A-Y",null,null,null,null,null," ",null,null,"Classification of joint arrangements"]
["11A-Y",null,null,null,"11AC1",2,"11A",null,null,"If the entity has structured a joint arrangement in a separate vehicle, have the parties assessed whether the arrangement is a joint operation or a joint venture in accordance with paragraph B21 of IFRS 11?"]
["11A-Y","11AC1-G",null,null,null,null,null,null,"IFRS 11:6","Note: A joint arrangement is either a joint operation or a joint venture.\n"]
["11A-Y","11AC1-G",null,null,null,null,null,null,"IFRS 11:15","A joint operation is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement. Those parties are called joint operators. \n"]
["11A-Y","11AC1-G",null,null,null,null,null,null,"IFRS 11:16","A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. Those parties are called joint venturers."]
["11A-Y","11AC1-G",null,null,null,null,null,null,"IFRS:11 B15","Note: In assessing whether an arrangement is in the nature of a joint operation or a joint venture, the following should be considered:\ni) Structure of the joint arrangement;\n\nii) When the joint arrangement is structured through a separate vehicle:\n  a) the legal form of the separate vehicle;\n  b) the terms of the contractual arrangement;\n  c) when relevant, other facts and circumstances"]
["11A-Y","11AC1-G",null,null,null,null,null,null,"IFRS 11:B16-B17","Structure of the joint arrangement:\nA joint arrangement that is not structured through a separate vehicle is a joint operation. In such cases, the contractual arrangement establishes the parties’ rights to the assets, and obligations for the liabilities, relating to the arrangement, and the parties’ rights to the corresponding revenues and obligations for the corresponding expenses. \nUsually, the contractual arrangement often describes the nature of the activities that are the subject of the arrangement and how the parties intend to undertake those activities together.\n"]
["11A-Y","11AC1-G",null,null,null,null,null,null,"IFRS 11:B21","Joint arrangement structured through a separate vehicle:\nWhen the parties have structured a joint arrangement in a separate vehicle, the parties need to assess whether the legal form of the separate vehicle, the terms of the contractual arrangement and, when relevant, any other facts and circumstances give them:\n\ni) rights to the assets, and obligations for the liabilities, relating to the arrangement (i.e., the arrangement is a joint operation); or \n\nii) rights to the net assets of the arrangement (i.e., the arrangement is a joint venture). "]
["11A-Y","11AC1-G",null,null,null,null,null,null,"IFRS 11:B22 & B23","Legal form of the separate vehicle:\nIn cases where the parties conduct the joint arrangement through separate vehicle whose legal form causes the separate vehicle to be considered in its own right (i.e., the assets and liabilities held in the separate vehicle are the assets and liabilities of the separate vehicle and not the assets and liabilities of the parties), the assessment of the rights and obligations conferred upon the parties by the legal form of the separate vehicle indicates that the arrangement is a joint venture. However, the terms agreed by the parties in their contractual arrangement and, when relevant, other facts and circumstances can override the assessment of the rights and obligations conferred upon the parties by the legal form of the separate vehicle. \n"]
["11A-Y","11AC1-G",null,null,null,null,null,null," IFRS 11:B24","The assessment of the rights and obligations conferred upon the parties by the legal form of the separate vehicle is sufficient to conclude that the arrangement is a joint operation only if the parties conduct the joint arrangement in a separate vehicle whose legal form does not confer separation between the parties and the separate vehicle (i.e., the assets and liabilities held in the separate vehicle are the parties’ assets and liabilities). \n"]
["11A-Y","11AC1-G",null,null,null,null,null,null,"IFRS 11:B27","Terms of the contractual arrangement:\nJoint operation - The contractual arrangement provides the parties to the joint arrangement with rights to the assets, and obligations for the liabilities, relating to the arrangement.\n\nJoint venture - The contractual arrangement provides the parties to the joint arrangement with rights to the net assets of the arrangement (i.e., it is the separate vehicle, not the parties, that has rights to the assets, and obligations for the liabilities, relating to the arrangement). "]
["11A-Y","11AC1-G",null,null,null,null,null,null,"IFRS 11:B27","Right to assets:\nJoint operation - The contractual arrangement establishes that the parties to the joint arrangement share all interests (e.g., rights, title or ownership) in the assets relating to the arrangement in a specified proportion (e.g., in proportion to the parties’ ownership interest in the arrangement or in proportion to the activity carried out through the arrangement that is directly attributed to them).\n\nJoint venture - The contractual arrangement establishes that the assets brought into the arrangement or subsequently acquired by the joint arrangement are the arrangement’s assets. The parties have no interests (i.e., no rights, title or ownership) in the assets of the arrangement. \n"]
["11A-Y","11AC1-G",null,null,null,null,null,null,"IFRS 11:B27","Obligation for liabilities:\nJoint operation - The contractual arrangement establishes that the: \ni) parties to the joint arrangement share all liabilities, obligations, costs and expenses in a specified proportion (e.g., in proportion to the parties’ ownership interest in the arrangement or in proportion to the activity carried out through the arrangement that is directly attributed to them). \n\nii) parties to the joint arrangement are liable for claims raised by third parties.\n\nJoint venture - The contractual arrangement establishes that the: \ni) joint arrangement is liable for the debts and obligations of the arrangement. \n\nii) parties to the joint arrangement are liable to the arrangement only to the extent of their respective investments in the arrangement or to their respective obligations to contribute any unpaid or additional capital to the arrangement, or both.\n\niii) creditors of the joint arrangement do not have rights of recourse against any party with respect to debts or obligations of the arrangement."]
["11A-Y","11AC1-G",null,null,null,null,null,null,"IFRS 11:B27","Revenues, expenses, profit or loss:\nJoint operation - The contractual arrangement establishes the allocation of revenues and expenses on the basis of the relative performance of each party to the joint arrangement. \n\nJoint venture - The contractual arrangement establishes each party’s share in the profit or loss relating to the activities of the arrangement. \n"]
["11A-Y","11AC1-G",null,null,null,null,null,null,"IFRS 11:B27","Guarantees: \nThe parties to joint arrangements are often required to provide guarantees to third parties that, for example, receive a service from, or provide financing to, the joint arrangement. The provision of such guarantees, or the commitment by the parties to provide them, does not, by itself, determine that the joint arrangement is a joint operation. The feature that determines whether the joint arrangement is a joint operation or a joint venture is whether the parties have obligations for the liabilities relating to the arrangement (for some of which the parties might or might not have provided a guarantee)."]
["11A-Y","11AC1-G",null,null,null,null,null,null,"IFRS 11:B29,B30, B31, B32","Assessing other facts and circumstances:\nWhen the terms of the contractual arrangement do not specify that the parties have rights to the assets, and obligations for the liabilities, relating to the arrangement, the parties shall consider other facts and circumstances to assess whether the arrangement is a joint operation or a joint venture. \n\nA joint arrangement might be structured in a separate vehicle whose legal form confers separation between the parties and the separate vehicle. The contractual terms agreed among the parties might not specify the parties’ rights to the assets and obligations for the liabilities, yet consideration of other facts and circumstances can lead to such an arrangement being classified as a joint operation. This will be the case when other facts and circumstances give the parties rights to the assets, and obligations for the liabilities, relating to the arrangement. \n\nWhen the activities of an arrangement are primarily designed for the provision of output to the parties, this indicates that the parties have rights to substantially all the economic benefits of the assets of the arrangement. The parties to such arrangements often ensure their access to the outputs provided by the arrangement by preventing the arrangement from selling output to third parties. This denotes that the arrangement is a joint operation.\n"]
["11A-Y","11AC1-G",null,null,null,null,null,null,null,"The effect of an arrangement with such a design and purpose is that the liabilities incurred by the arrangement are, in substance, satisfied by the cash flows received from the parties through their purchases of the output. When the parties are substantially the only source of cash flows contributing to the continuity of the operations of the arrangement, this indicates that the parties have an obligation for the liabilities relating to the arrangement."]
["11A-Y",null,null,null,null,null,null,null,null,"Joint Operation"]
[null,null,null,null,"11B",1,"11B","11B",null,"Did the entity's assessment indicate that the arrangement is a joint operation?"]
["11B-G",null,null,null,null,null,null,null,null,"Note: An example of a joint operation is when two or more venturers combine their operations, resources and expertise in order to jointly manufacture, market and distribute a particular product. Different parts of the manufacturing process are carried out by each of the venturers, and each bears its own costs and takes a share of the revenue from the sale of the product, the amount of the share being determined in accordance with the contractual arrangement."]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["11B-Y",null,null,null,null,null,"11B",null,"IFRS 11:20","In respect of its interests in joint operations, does the joint operator recognise in its financial statements:"]
["11B-Y",null,null,null,null,null,"11B",null,null,"a) its assets, including its share of any assets held jointly?"]
["11B-Y",null,null,null,null,null,"11B",null,null,"b) its liabilities, including its share of any liabilities incurred jointly?"]
["11B-Y",null,null,null,null,null,"11B",null,null,"c) its revenue from the sale of its share of the output arising from the joint operation?"]
["11B-Y",null,null,null,null,null,"11B",null,null,"d) its share of the revenue from the sale of the output by the joint operation?"]
["11B-Y",null,null,null,null,null,"11B",null,null,"e) its expenses, including its share of any expenses incurred jointly?"]
["11B-Y",null,null,null,"11BC1",2,"11B",null,null,"Did the entity, which is a joint operator account for the assets, liabilities, revenues and expenses relating to its interest in a joint operation in accordance with IFRSs applicable to the particular assets, liabilities, revenues and expenses? "]
["11B-Y","11BC1-G",null,null,null,null,null,null,"IFRS 11:21","Note: A joint operator shall account for the assets, liabilities, revenues and expenses relating to its interest in a joint operation in accordance with the IFRSs applicable to the particular assets, liabilities, revenues and expenses. "]
["11B-Y","11BC1-G",null,null,null,null,null,null,"IFRS 11:23","Note: A party that participates in, but does not have joint control of, a joint operation shall also account for its interest in the arrangement as above, if that party has rights to the assets, and obligations for the liabilities, relating to the joint operation. \n\nIf a party that participates in, but does not have joint control of, a joint operation does not have rights to the assets, and obligations for the liabilities, relating to that joint operation, it shall account for its interest in the joint operation in accordance with the IFRSs applicable to that interest. \n"]
[null,null,null,null,"11C",1,"11C","11C","IFRS 11:21A","Has the entity acquired an interest in a joint operation in which the activity of the joint operation constitutes a business, as defined in IFRS 3?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["11C-Y",null,null,null,null,null,"11C",null,"IFRS 11:21A","Has the entity applied, to the extent of its share in accordance with paragraph 20, all of the principles on business combinations accounting in IFRS 3, and other IFRSs, that do not conflict with the guidance in this IFRS and disclosed the information that is required in those IFRSs in relation to business combinations? "]
["11C-Y",null,null,null,"11CC1",2,"11C",null,"IFRS 11:21A","Has the entity applied that requirement to the acquisition of both the initial interest and additional interests in a joint operation in which the activity of the joint operation constitutes a business? "]
["11C-Y","11CC1-G",null,null,null,null,null,null,"IFRS 11:21A"," Note: The accounting for the acquisition of an interest in such a joint operation is specified in paragraphs B33A–B33D."]
["11C-Y","11CC1-G",null,null,null,null,null,null,"IFRS 11:B33D","Note: Paragraphs 21A and B33A–B33C do not apply on the acquisition of an interest in a joint operation when the parties sharing joint control, including the entity acquiring the interest in the joint operation, are under the common control of the same ultimate controlling party or parties both before and after the acquisition, and that control is not transitory."]
["11C-Y","11CC1-G",null,null,null,null,null,null,"IFRS 11:B33A","Note: The principles on business combinations accounting that do not conflict with the guidance in this IFRS include but are not limited to:\n(a) measuring identifiable assets and liabilities at fair value, other than items for which exceptions are given in IFRS 3 and other IFRSs;\n(b) recognising acquisition-related costs as expenses in the periods in which the costs are incurred and the services are received, with the exception that the costs to issue debt or equity securities are recognised in accordance with IAS 32 Financial Instruments: Presentation and IFRS 9;\n(c) recognising deferred tax assets and deferred tax liabilities that arise from the initial recognition of assets or liabilities, except for deferred tax liabilities that arise from the initial recognition of goodwill, as required by IFRS 3 and IAS 12 Income Taxes for business combinations;\n(d) recognising the excess of the consideration transferred over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed, if any, as goodwill; and\n(e) testing for impairment a cash-generating unit to which goodwill has been allocated at least annually, and whenever there is an indication that the unit may be impaired, as required by IAS 36 Impairment of Assets for goodwill acquired in a business combination."]
["11C-Y",null,null,null,"11CC2",2,"11C",null,"IFRS 11:B33B","Has the entity applied paragraphs 21A and B33A also to the formation of a joint operation if, and only if, an existing business, as defined in IFRS 3, is contributed to the joint operation on its formation by one of the parties that participate in the joint operation?"]
["11C-Y","11CC2-G",null,null,null,null,null,null,"IFRS 11:B33B","Note: However, those paragraphs do not apply to the formation of a joint operation if all of the parties that participate in the joint operation only contribute assets or groups of assets that do not constitute businesses to the joint operation on its formation."]
["11C-Y",null,null,null,"11C1",2,"11C-1",null,"IFRS 11:B33C","Has the joint operator increased its interest in a joint operation in which the activity of the joint operation constitutes a business, as defined in IFRS 3, by acquiring an additional interest in the joint operation? "]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["11C-Y","11C1-Y",null,null,"11C11",3,"11C-1-1",null,"IFRS 11:B33C","Has the entity (as a joint operator) retained joint control?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["11C-Y","11C1-Y","11C11-Y",null," ",4,null,null,"IFRS 11:B33C","Has the entity not remeasured any previously held interest in the joint operation?"]
["11C-Y","11C1-Y",null,null,"11C12",3,"11C-1-2",null,"IFRS 11:B33CA","Has the entity obtained joint control of the joint operation in which the activity of the joint operation constitutes a business as defined in IFRS 3, in which it previously participated but did not have a joint control?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["11C-Y","11C1-Y","11C12-Y",null," ",4,null,null,"IFRS 11:B33CA","Has the entity not remeasured any previously held interest in the joint operation?"]
[null,null,null,null,null,null,null,null,null,"Joint ventures"]
[null,null,null,null,"11D",1,"11D","11D",null,"Did the entity's assessment indicate that the arrangement is a joint venture?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["11D-Y",null,null,null,"11DC1",2,"11D",null,"IFRS 11:24","Has the joint venturer recognised its interest in a joint venture as an investment using the equity method in accordance with IAS 28, unless the entity is exempted from using the equity method?"]
["11D-Y","11DC1-G",null,null,null,null,null,null,"IFRS 11:24","Note: A joint venturer shall recognise its interest in a joint venture as an investment and shall account for that investment using the equity method in accordance with IAS 28 unless the entity is exempted from applying the equity method as specified in that standard."]
["11D-Y",null,null,null,null,null,null,null,null,"Entity participating, but does not have control of joint venture"]
["11D-Y",null,null,null,"11DC2",2,"11D",null,"IFRS 11:25","Is the entity, which participates in, but does not have joint control of, or significant influence over, a joint venture, accounting for its interest in the arrangement in accordance with IFRS 9 Financial Instruments?"]
["11D-Y","11DC2-G",null,null,null,null,null,null,"IFRS 11:25","Note: A party that participates in, but does not have joint control of, a joint venture shall account for its interest in the arrangement in accordance with IFRS 9 Financial Instruments, unless it has significant influence over the joint venture, in which case it shall account for it in accordance with IAS 28."]
[null,null,null,null,null,null,null,null,null,"Separate financial statements"]
[null,null,null,null,"11E",1,"11E","11E",null,"Does the reporting entity have interests in joint arrangements and prepare separate financial statements?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["11E-Y",null,null,null,null,null,"11E-1",null,"IFRS 11:26","In its separate financial statements, has the joint operator accounted for its interest in joint operation in accordance with paragraphs 20-22 of IFRS 11, as outlined above?"]
["11E-Y",null,null,null,null,null,"11E-1",null,"IFRS 11:26","In its separate financial statements, has the joint venturer accounted for its"]
["11E-Y",null,null,null,null,null,"11E-1",null,"IAS 27:10","interest in joint venture in accordance with paragraph 10 of IAS 27?"]
["11E-Y",null,null,null,null,null,"11E-1",null,"IFRS 11:27","In its separate financial statements, has a party that participates in, but does not have joint control of, a joint operation accounted for its interest in the arrangement in accordance with the sections \"Joint operations\" above, if that party has rights to the assets, and obligations for the liabilities, relating to the joint operation?"]
["11E-Y",null,null,null,null,null,"11E-1",null,"IFRS 11:27","In its separate financial statements, a party that participates in, but does not have joint control of, a joint operation does not have rights to the assets, and obligations for the liabilities, relating to that joint operation, has it accounted for its interest in the joint operation in accordance with the IFRSs applicable to that interest?"]
["11E-Y",null,null,null,null,null,"11E-1",null,"IFRS 11:27","In its separate financial statements, a party that participates in, but does not have joint control of, a joint venture is accounted for its interest in accordance"]
["11E-Y",null,null,null,null,null,"11E-1",null,"IAS 27:10","with IFRS 9, unless the entity has significant influence over the joint venture, in which case it shall apply paragraph 10 of IAS 27 (as amended in 2011)?"]
[null,null,null,null,null,null,null,null,null,"Transactions between a joint operator and a joint operation"]
[null,null,null,null,"11F",1,"11F","11F",null,"Has the reporting entity contributed or sold assets to a joint operation in which it is joint operator?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["11F-Y",null,null,null,null,null,"11F",null,"IFRS 11:B34","Have gains and losses resulting from such a transaction been recognised only to the extent of the other parties' interests in the joint operation?"]
["11F-Y",null,null,null,null,null,"11F",null,"IFRS 11: B35","Has a loss been recognised \"fully\" where the contribution or sale provides evidence of a reduction in the net realisable value of the assets to be sold or contributed to the joint operation or of an impairment loss?"]
["11F-Y",null,null,null,"11F1",2,"11F-1",null,null,"Has the reporting entity purchased assets from a joint operation in which it is a joint operator?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["11F-Y","11F1-Y",null,null,null,null,"11F-1",null,"IFRS 11:B36","When a joint operator has purchased assets from a joint operation:"]
["11F-Y","11F1-Y",null,null,null,null,"11F-1",null,null,"a) has the joint operator deferred the recognition of its share of the gain from the transaction until it resells the assets to an independent third party?"]
["11F-Y","11F1-Y",null,null,null,null,"11F-1",null,"IFRS 11:B37","b) has its share of those losses been recognised where the purchase provides evidence of a reduction in the net realisable value of the assets to be purchased or of an impairment loss of those assets? "]
["11F-Y","11F1-Y",null,null,"11F1C1",3,"11F-1",null,null,"Does the entity continue to account for its interest in accordance with IFRS 11 unless the circumstances have resulted in a loss of joint control?"]
["11F-Y","11F1-Y","11F1C1-G",null,null,null,null,null,"IFRS 11:13","Note: If facts and circumstances change, an entity shall reassess whether it still has joint control of the arrangement. \n"]
[]
[null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS12P","index":24,"n_rows":262,"n_cols":13,"rows_kept":262,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,null,"IFRS 12","Disclosures of Interests in Other Entities",null,null,"No"]
[null,null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,"This section of the checklist addresses IFRS 12 Disclosures of Interests in Other Entities, which prescribes the disclosure requirements for an entity that has any interest in subsidiaries, joint arrangements, associates or an unconsolidated structured entities.  ",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Show"]
[null,null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\nNone",null,null,"No"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\nNone",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"IFRS 12.1","Scope clarifications\n\nNotes:\n\nThe objective of IFRS 12 is to require an entity to disclose information that enables users of its financial statements to evaluate:\n\na) the nature of, and risks associated with, its interests in other entities; and\n\nb) the effects of those interests on its financial position, financial performance and cash flows.\n"]
["-G",null,null,null,null,null,null,null,"IFRS 12.3","If the disclosures required by this IFRS, together with disclosures required by other IFRSs, do not meet the objective in paragraph 1, an entity shall disclose whatever additional information is necessary to meet that objective."]
["-G",null,null,null,null,null,null,null,"IFRS 12.5","IFRS 12 is applicable when an entity has an interest in any of the following:\n\na) subsidiaries\nb) joint arrangements (i.e., joint operations or joint ventures)\nc) associates\nd) unconsolidated structured entities"]
["-G",null,null,null,null,null,null,null,"IFRS 12:5A","Except as described in B17, the requirements of IFRS 12 apply to an entity's interests listed in paragraph 5 that are classified (or included in a disposal group that is classified) as held for sale or discontinued operations in accordance with IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations."]
["-G",null,null,null,null,null,null,null,"IFRS 12:6","IFRS 12 does not apply to:\n\na) post-employment benefit plans or other long-term employee benefit plans to which IAS 19 Employee Benefits applies.\nb) an entity’s separate financial statements to which IAS 27 applies. \nHowever, \n(i) if an entity has interests in unconsolidated structured entities and prepares separate financial statements as its only financial statements, it shall apply the requirements in paragraphs 24–31 when preparing those separate financial statements.\n(ii) an investment entity that prepares financial statements in which all of its subsidiaries are measured at fair value through profit or loss in accordance with paragraph 31 of IFRS 10 shall present the disclosures relating to investment entities required by this IFRS.\nc) an interest held by an entity that participates in, but does not have joint control of, a joint arrangement unless that interest results in significant influence over the arrangement or is an interest in a structured entity.\nd) an interest in another entity that is accounted for in accordance with IFRS 9 Financial Instruments. However, an entity shall apply IFRS 12:\n     i) when that interest is an interest in an associate or a joint venture that, in accordance with IAS 28, is measured at fair value through profit or loss; or\n     ii) when that interest is an interest in an unconsolidated structured entity."]
["-G",null,null,null,null,null,null,null,"\n\nIFRS 12.A","Definitions\n\nInterest in another entity\n\nAn interest in another entity refers to contractual and non-contractual involvement that exposes an entity to variability of returns from the performance of the other entity. An interest in another entity can be evidenced by, but is not limited to, the holding of equity or debt instruments as well as other forms of involvement such as the provision of funding, liquidity support, credit enhancement and guarantees. It includes the means by which an entity has control or joint control of, or significant influence over, another entity. An entity does not necessarily have an interest in another entity solely because of a typical customer supplier relationship."]
["-G",null,null,null,null,null," ",null,"IFRS 12.A","Structured entity"]
["-G",null,null,null,null,null,null,null,"IFRS 12.B21","An entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements."]
["-G",null,null,null,null,null,null,null,"IFRS 12.B22","A structured entity often has some or all of the following features or attributes:"]
["-G",null,null,null,null,null,null,null,"IFRS 12.B22(a)","a) restricted activities.\n"]
["-G",null,null,null,null,null,null,null,"IFRS 12.B22(b)","b) a narrow and well-defined objective, such as to effect a tax-efficient lease, carry out research and development activities, provide a source of capital or funding to an entity or provide investment opportunities for investors by passing on risks and rewards associated with the assets of the structured entity to investors.\n"]
["-G",null,null,null,null,null,null,null,"IFRS 12.B22(c)","c) insufficient equity to permit the structured entity to finance its activities without subordinated financial support.\n"]
["-G",null,null,null,null,null,null,null,"IFRS 12.B22(d)","d) financing in the form of multiple contractually linked instruments to investors that create concentrations of credit or other risks (tranches)."]
["-G",null,null,null,null,null,null,null,"IFRS 12.B23","Examples of entities that are regarded as structured entities include, but are not limited to:\na) securitisation vehicles.\nb) asset-backed financings.\nc) some investment funds."]
["-G",null,null,null,null,null,null,null,"IFRS 12.B24","An entity that is controlled by voting rights is not a structured entity simply because, for example, it receives funding from third parties following a restructuring."]
["-G",null,null,null,null,null," ",null,"IFRS 12.A","Income from a structured entity\nFor the purpose of IFRS 12, income from a structured entity includes, but is not limited to, recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains or losses from the transfer of assets and liabilities to the structured entity. "]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,"12A",1,"12A","12A",null,"Does the entity have any interests in other entities, for example, subsidiaries, joint arrangements (i.e., joint operations or joint ventures), associates or unconsolidated structured entities?","Yes"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y",null,null,null,"12AC1",2,"12A",null,null,"An entity shall disclose:"]
["12A-Y",null,null,null,null,null,"12A",null,"IFRS 12.2(a)","a) the significant judgements and assumptions it has made in determining the nature of its interest in another entity or arrangement, in determining the type of joint arrangement in which it has an interest (paragraphs 7–9); and in determining that it meets the definition of an investment entity, if applicable (paragraphs 9A) ; and"]
["12A-Y",null,null,null,null,null,"12A",null,"IFRS 12.2(b)","b) information about its interests in:\n"]
["12A-Y",null,null,null,null,null,null,null,null,"     i)      subsidiaries (paragraphs 10–19);"]
["12A-Y",null,null,null,null,null,null,null,null,"     ii)     joint arrangements and associates (paragraphs 20–23); and"]
["12A-Y",null,null,null,null,null,null,null,null,"     iii)    structured entities that are not controlled by the entity (unconsolidated structured entities) (paragraphs 24–31)."]
["12A-Y","12AC1-G",null,null,null,null,null,null,"IFRS 12.B2, B3","Notes:\n\n1)      An entity shall decide, in the light of its circumstances, how much detail it provides to satisfy the information needs of users, how much emphasis it places on different aspects of the requirements and how it aggregates the information. It is necessary to strike a balance between burdening financial statements with excessive detail that may not assist users of financial statements and obscuring information as a result of too much aggregation.\n\nAn entity may aggregate the disclosures required by IFRS 12 for interests in similar entities if aggregation is consistent with the disclosure objective and the requirement in paragraph B4 (see below), and does not obscure the information provided. An entity shall disclose how it has aggregated its interests in similar entities."]
["12A-Y","12AC1-G",null,null,null,null,null,null,"IFRS 12.B4","2)      An entity shall present information separately for interests in:\n\n         a) subsidiaries;\n         b) joint ventures;\n         c) joint operations;\n         d) associates; and\n         e) unconsolidated structured entities."]
["12A-Y","12AC1-G",null,null,null,null,null,null,"IFRS 12.B5, B6","3)      In determining whether to aggregate information, an entity shall consider quantitative and qualitative information about the different risk and return characteristics of each entity it is considering for aggregation and the significance of each such entity to the reporting entity. The entity shall present the disclosures in a manner that clearly explains to users of financial statements the nature and extent of its interests in those other entities.\n\nExamples of aggregation levels within the classes of entities set out in paragraph B4 that might be appropriate are:\n\n         a) nature of activities (e.g., a research and development entity, a revolving credit card securitisation entity).\n         b) industry classification.\n         c) geography (e.g., country or region).\n\n"]
["12A-Y",null,null,null,null,null,null,null,null,"Significant judgements and assumptions"]
["12A-Y",null,null,null,"12AC2",2,"12A"," ","IFRS 12.7","An entity shall disclose information about significant judgements and assumptions it has made (and changes to those judgements and assumptions) in determining:"]
["12A-Y",null,null,null,null,null,null,null,"IFRS 12.7(a)","a) that it has control of another entity, i.e., an investee as described in paragraphs 5 and 6 of IFRS 10 Consolidated Financial Statements;"]
["12A-Y",null,null,null,null,null,null,null,"IFRS 12.7(b)","b) that it has joint control of an arrangement or significant influence over another entity; and"]
["12A-Y",null,null,null,null,null,null,null,"IFRS 12.7(c)","c) the type of joint arrangement (i.e., joint operation or joint venture) when the arrangement has been structured through a separate vehicle."]
["12A-Y","12AC2-G",null,null,null,null,null,null,"IFRS 12.8, 9","Notes\n\n1) The significant judgements and assumptions disclosed in accordance with paragraph 7 include those made by the entity when changes in facts and circumstances are such that the conclusion about whether it has control, joint control or significant influence changes during the reporting period."]
["12A-Y","12AC2-G",null,null,null,null,null,null,null,"2) Examples of significant judgements and assumptions disclosed in accordance with paragraph 7 of IFRS 12 are those made in determining that:"]
["12A-Y","12AC2-G",null,null,null,null,null,null,null,"a) it does not control another entity even though it holds more than half of the voting rights of the other entity."]
["12A-Y","12AC2-G",null,null,null,null,null,null,null,"b) it controls another entity even though it holds less than half of the voting rights of the other entity."]
["12A-Y","12AC2-G",null,null,null,null,null,null,null,"c) it is an agent or a principal (see paragraphs B58–B72 of IFRS 10)."]
["12A-Y","12AC2-G",null,null,null,null,null,null,null,"d) it does not have significant influence even though it holds 20 per cent or more of the voting rights of another entity."]
["12A-Y","12AC2-G",null,null,null,null,null,null,null,"e) it has significant influence even though it holds less than 20 per cent of the voting rights of another entity."]
["12A-Y",null,null,null,null,null,null,null,null,"Investment Entity Status"]
["12A-Y",null,null,null,"12A10",2,"12A-10",null,"IFRS 12.9A","Has the parent determined that it is an Investment Entity in accordance with paragraph 27 of IFRS 10?"]
["12A-Y","12A10-G",null,null,null,null,null,null,"IFRS 12.6 b) (ii)","Note: An investment entity that prepares financial statements in which all of its subsidiaries are measured at fair value through profit or loss in accordance with paragraph 31 of IFRS 10 shall present the disclosures relating to investment entities required by IFRS 12."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A10-Y",null,null,null,null,"12A-10",null,null,"The Investment Entity shall disclose information about significant judgements and assumptions it made in determining that it is an Investment Entity."]
["12A-Y","12A10-Y",null,null,null,null,"12A-10",null,null,"If the Investment Entity does not have one or more of the typical characteristics of an Investment Entity (refer paragraph 28 of IFRS 10), it shall disclose the reason for concluding that it is an Investment Entity"]
["12A-Y","12A10-Y",null,null,"12A101",3,"12A-10-1",null,"IFRS 12.9B","Has the Entity become, or ceases to be, an Investment Entity?"]
[null,null,null,null,null,null,null,null,null,"If yes:"]
["12A-Y","12A10-Y","12A101-Y",null,null,null,"12A-10-1",null,null,"Has the company disclosed the change of status and the reason for the change"]
["12A-Y","12A10-Y","12A101-Y",null,null,null,null,null,null,"If an entity becomes an Investment Entity, has the entity disclosed the change of status on the financial statements for the period presented, including: \n(a) the total fair value, as of the date of change of status, of the subsidiaries\nthat cease to be consolidated;\n(b) the total gain or loss, if any, calculated in accordance with\nparagraph B101 of IFRS 10; and\n(c) the line item(s) in profit or loss in which the gain or loss is recognised (if\nnot presented separately)\n\n\n\n\n"]
["12A-Y",null,null,null,null,null,null,null,null,"Interests in subsidiaries"]
["12A-Y",null,null,null,"12A1",2,"12A-1",null,null,"Does the entity have interests in subsidiaries?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A1-Y",null,null,null,null,"12A-1",null,"IFRS 12.10","It shall disclose information that enables users of its consolidated financial statements"]
["12A-Y","12A1-Y",null,null,null,null,"12A-1",null,"IFRS 12.10(a)","a) to understand:"]
["12A-Y","12A1-Y",null,null,null,null,null,null,null,"i) the composition of the group; and"]
["12A-Y","12A1-Y",null,null,null,null,null,null,null,"ii) the interest that non-controlling interests have in the group’s activities and cash flows (paragraph 12); and"]
["12A-Y","12A1-Y",null,null,null,null,"12A-1",null,"IFRS 12.10(b)","b) to evaluate:"]
["12A-Y","12A1-Y",null,null,null,null,null,null,null,"i)     the nature and extent of significant restrictions on its ability to access or use assets, and settle liabilities, of the group (paragraph 13);"]
["12A-Y","12A1-Y",null,null,null,null,null,null,null,"ii)    the nature of, and changes in, the risks associated with its interests in consolidated structured entities (paragraphs 14–17);"]
["12A-Y","12A1-Y",null,null,null,null,null,null,null,"iii)   the consequences of changes in its ownership interest in a subsidiary that do not result in a loss of control (paragraph 18); and"]
["12A-Y","12A1-Y",null,null,null,null,null,null,null,"iv)   the consequences of losing control of a subsidiary during the reporting period (paragraph 19)."]
["12A-Y","12A1-Y",null,null,null,null,"12A-1",null,"IFRS 12.11","When the financial statements of a subsidiary used in the preparation of consolidated financial statements are as of a date or for a period that is different from that of the consolidated financial statements (see paragraphs B92 and B93 of IFRS 10), the entity shall disclose:"]
["12A-Y","12A1-Y",null,null,null,null,"12A-1",null,"IFRS 12.11(a)","a) the date of the end of the reporting period of the financial statements of that subsidiary; and"]
["12A-Y","12A1-Y",null,null,null,null,"12A-1",null,"IFRS 12.11(b)","b) the reason for using a different date or period."]
["12A-Y","12A1-Y",null,null,null,null,null,null,null,"The interest that non-controlling interests have in the group’s activities and cash flows"]
["12A-Y","12A1-Y",null,null,"12A11",3,"12A-1-1",null,null,"Does the entity have non-controlling interests in its subsidiaries?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A1-Y","12A11-Y",null,null,null,"12A-1-1",null,"IFRS 12.12","The entity shall disclose for each of its subsidiaries that have non-controlling interests that are material to the reporting entity:"]
["12A-Y","12A1-Y","12A11-Y",null,null,null,null,null,"IFRS 12.12(a)","a) the name of the subsidiary."]
["12A-Y","12A1-Y","12A11-Y",null,null,null,null,null,"IFRS 12.12(b)","b) the principal place of business (and country of incorporation if different from the principal place of business) of the subsidiary."]
["12A-Y","12A1-Y","12A11-Y",null,null,null,null,null,"IFRS 12.12(c)","c) the proportion of ownership interests held by non-controlling interests."]
["12A-Y","12A1-Y","12A11-Y",null,null,null,null,null,"IFRS 12.12(d)","d) the proportion of voting rights held by non-controlling interests, if different from the proportion of ownership interests held."]
["12A-Y","12A1-Y","12A11-Y",null,null,null,null,null,"IFRS 12.12(e)","e) the profit or loss allocated to non-controlling interests of the subsidiary during the reporting period."]
["12A-Y","12A1-Y","12A11-Y",null,null,null,null,null,"IFRS 12.12(f)","f) accumulated non-controlling interests of the subsidiary at the end of the reporting period."]
["12A-Y","12A1-Y","12A11-Y",null,null,null,null,null,"IFRS 12.12(g)","g) summarised financial information about the subsidiary (see paragraph B10 below)."]
["12A-Y","12A1-Y","12A11-Y",null,"12A11C1",4,"12A-1-1",null,"IFRS 12.B10","An entity shall disclose for each subsidiary that has non-controlling interests that are material to the reporting entity:"]
["12A-Y","12A1-Y","12A11-Y",null,null,null,null,null,"IFRS 12.B10(a)","a) dividends paid to non-controlling interests."]
["12A-Y","12A1-Y","12A11-Y",null,null,null,null,null,"IFRS 12.B10(b)","b) summarised financial information about the assets, liabilities, profit or loss and cash flows of the subsidiary that enables users to understand the interest that non-controlling interests have in the group’s activities and cash flows. That information might include but is not limited to, for example, current assets, non-current assets, current liabilities, non-current liabilities, revenue, profit or loss and total comprehensive income."]
["12A-Y","12A1-Y","12A11-Y","12A11C1-G",null,null,null,null,"IFRS 12.B11","Note:   The summarised financial information required by paragraph B10(b) shall be the amounts before inter-company eliminations."]
["12A-Y",null,null,null,null,null,null,null,null,"The nature and extent of significant restrictions"]
["12A-Y",null,null,null,"12A2",2,"12A-2",null,null,"Does the entity have significant restrictions (or protective rights causing significant restrictions) on its ability to access or use assets, and settle liabilities, of the group?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A2-Y",null,null,null,null,"12A-2",null,null,"It shall disclose:"]
["12A-Y","12A2-Y",null,null,null,null,"12A-2",null,"IFRS 12.13(a)","a) significant restrictions (e.g., statutory, contractual and regulatory restrictions) on its ability to access or use the assets and settle the liabilities of the group, such as:"]
["12A-Y","12A2-Y",null,null,null,null,"12A-2",null,null,"i) those that restrict the ability of a parent or its subsidiaries to transfer cash or other assets to (or from) other entities within the group."]
["12A-Y","12A2-Y",null,null,null,null,"12A-2",null,null,"ii) guarantees or other requirements that may restrict dividends and other capital distributions being paid, or loans and advances being made or repaid, to (or from) other entities within the group."]
["12A-Y","12A2-Y",null,null,null,null,"12A-2",null,"IFRS 12.13(b)","b) the nature and extent to which protective rights of non-controlling interests can significantly restrict the entity’s ability to access or use the assets and settle the liabilities of the group (such as when a parent is obliged to settle liabilities of a subsidiary before settling its own liabilities, or approval of non-controlling interests is required either to access the assets or to settle the liabilities of a subsidiary)."]
["12A-Y","12A2-Y",null,null,null,null,"12A-2",null,"IFRS 12.13(c)","c) the carrying amounts in the consolidated financial statements of the assets and liabilities to which those restrictions apply."]
["12A-Y",null,null,null,null,null,null,null,null,"Nature of the risks associated with an entity’s interests in consolidated structured entities"]
["12A-Y",null,null,null,"12A3",2,"12A-3",null,null,"Does the entity have any contractual arrangements that could require the parent or its subsidiaries to provide financial support to a consolidated structured entity?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A3-Y",null,null,null,null,"12A-3",null,"IFRS 12.14","An entity shall disclose the terms of any contractual arrangements that could require the parent or its subsidiaries to provide financial support to a consolidated structured entity, including events or circumstances that could expose the reporting entity to a loss (e.g., liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support)."]
["12A-Y",null,null,null,"12A4",2,"12A-4",null,"IFRS 12.15","Has a parent or any of its subsidiaries during the reporting period, without having a contractual obligation to do so, provided financial or other support to a consolidated structured entity (e.g., purchasing assets of or instruments issued by the structured entity)?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A4-Y",null,null,null,null,"12A-4",null,null,"The entity shall disclose:"]
["12A-Y","12A4-Y",null,null,null,null,null,null,"IFRS 12.15(a)","a) the type and amount of support provided, including situations in which the parent or its subsidiaries assisted the structured entity in obtaining financial support; and"]
["12A-Y","12A4-Y",null,null,null,null,null,null,"IFRS 12.15(b)","b) the reasons for providing the support."]
["12A-Y","12A4-Y",null,null,"12A41",3,"12A-4-1",null,"IFRS 12.16","Has a parent or any of its subsidiaries during the reporting period, without having a contractual obligation to do so, provided financial or other support to a previously unconsolidated structured entity and that provision of support resulted in the entity controlling the structured entity?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A4-Y","12A41-Y",null,null,null,"12A-4-1",null,"IFRS 12.16","The entity shall disclose an explanation of the relevant factors in reaching that decision."]
["12A-Y","12A4-Y",null,null,null,null,"12A-4",null,"IFRS 12.17","An entity shall disclose any current intentions to provide financial or other support to a consolidated structured entity, including intentions to assist the structured entity in obtaining financial support."]
["12A-Y",null,null,null,"12A5",2,"12A-5",null,null,"Has there been a change in a parent's ownership interest in a subsidiary that did not result in a loss of control?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A5-Y",null,null,null,null,"12A-5",null,"IFRS 12.18","An entity shall present a schedule that shows the effects on the equity attributable to owners of the parent of any changes in its ownership interest in a subsidiary that do not result in a loss of control."]
["12A-Y",null,null,null,"12A6",2,"12A-6",null,null,"Has there been a loss of control of a subsidiary during the reporting period?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A6-Y",null,null,null,null,"12A-6",null,"IFRS 12.19","An entity shall disclose the gain or loss, if any, calculated in accordance with paragraph 25 of IFRS 10, and:"]
["12A-Y","12A6-Y",null,null,null,null,null,null,"IFRS 12.19(a)","a) the portion of that gain or loss attributable to measuring any investment retained in the former subsidiary at its fair value at the date when control is lost; and"]
["12A-Y","12A6-Y",null,null,null,null,null,null,"IFRS 12.19(b)","b) the line item(s) in profit or loss in which the gain or loss is recognised (if not presented separately)."]
["12A-Y",null,null,null,null,null,null,null,null,"Interests in unconsolidated Subsidiaries (investment entities)"]
["12A-Y",null,null,null,"12A9",2,"12A-9",null,"IFRS 12.19A","Has the Investment Entity, that is required to apply the exception to consolidation (accordance with IFRS 10) instead accounted for its investment in a subsidiary at fair value through profit or loss, disclosed that fact?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A9-Y",null,null,"12A9C1",3,"12A-9",null,"IFRS 12.19B","For each unconsolidated subsidiary, has the Investment Entity disclosed:\n\n\n\n\n"]
["12A-Y","12A9-Y",null,null,null,null,null,null,null,"(a) the subsidiary's name"]
["12A-Y","12A9-Y",null,null,null,null,null,null,null,"(b) the principal place of business (and country of incorporation if different from the principal place of business) of the subsidiary and "]
["12A-Y","12A9-Y",null,null,null,null,null,null,null,"(c) the proportion of ownership interest held by the investment entity and , if different, the proportion of voting rights held."]
["12A-Y","12A9-Y","12A9C1-G",null,null,null,null,null,"IFRS 12.19C","Note; If the Investment Entity is a parent of another Investment Entity, the parent shall provide the disclosures in 19B (a)- (c) for investments that are controlled by its investment entity subsidiary.\n\nThe disclosure may be provided by including, in the financial statements of the parent, the financial statements of the subsidiary (or subsidiaries) that contain the above information"]
["12A-Y","12A9-Y",null,null,null,null,"12A-9",null,"IFRS 12.19D","Has the Investment Entity disclosed the following:"]
["12A-Y","12A9-Y",null,null,null,null,null,null,null,"(a) The nature and extent of any significant restrictions (example: resulting from borrowing arrangements, regulatory requirements or contractual arrangements) on the ability of an unconsolidated subsidiary to transfer funds to the investment entity in the form of cash dividends or to repay loans or advances made to the unconsolidated subsidiary by the investment entity and "]
["12A-Y","12A9-Y",null,null,null,null,null,null,null,"(b) any current commitments or intentions to provide financial or other support to an unconsolidated subsidiary, including commitments or intentions to assist the subsidiary in obtaining financial support"]
["12A-Y","12A9-Y",null,null,null,null,"12A-9",null,"IFRS 12.19E","Has an Investment Entity or any of its subsidiaries, which, during the reporting period, without having a contractual obligation to do so, provided financial or other support to an unconsolidated subsidiary (e.g., purchasing assets of, or instruments issued by the Subsidiary or assisting the subsidiary in obtaining financial support), disclosed the following?"]
["12A-Y","12A9-Y",null,null,"12A9C2",3,null,null,null,"(a) the type and amount of support provided to each unconsolidated subsidiary"]
["12A-Y","12A9-Y",null,null,null,null,null,null,null,"(b) the reasons for providing the support"]
["12A-Y","12A9-Y","12A9C2-G",null,null,null,null,null,"IFRS 12.19F","Note: An investment entity shall disclose the terms of any contractual arrangements that could require the entity or its unconsolidated subsidiaries to provide financial support to an unconsolidated, controlled, structured entity, including events or circumstances that could expose the reporting entity to a loss (eg liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or to provide financial support)"]
["12A-Y","12A9-Y",null,null,null,null,"12A-9",null,"IFRS 12.19G","Has the Investment Entity or any of its subsidiaries, which, during the reporting period, without having a contractual obligation to do so, provided financial or other support to an unconsolidated structured entity that the investment entity did not control, and if that provision of support resulted in the investment entity controlling the structured entity, disclosed an explanation of the relevant factors in reaching the decision to provide that support"]
["12A-Y",null,null,null,null,null,null,null,null,"Interests in joint arrangements and associates"]
["12A-Y",null,null,null,"12A7",2,"12A-7",null,null,"Does the entity have interests in joint arrangements and associates?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,null,"An entity shall disclose information that enables users of its financial statements to evaluate:"]
["12A-Y","12A7-Y",null,null,null,null,null,null,"IFRS 12.20(a)","a) the nature, extent and financial effects of its interests in joint arrangements and associates, including the nature and effects of its contractual relationship with the other investors with joint control of, or significant influence over, joint arrangements and associates (paragraphs 21 and 22); and"]
["12A-Y","12A7-Y",null,null,null,null,null,null,"IFRS 12.20(b)","b) the nature of, and changes in, the risks associated with its interests in joint ventures and associates (paragraph 23)."]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"Nature, extent and financial effects of an entity’s interests in joint arrangements and associates"]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"Joint arrangements and associates that are material to the reporting entity"]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,null,"An entity shall disclose:"]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,"IFRS 12.21(a)","a) for each joint arrangement and associate that is material to the reporting entity:"]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"i) the name of the joint arrangement or associate."]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"ii) the nature of the entity’s relationship with the joint arrangement or associate (by, for example, describing the nature of the activities of the joint arrangement or associate and whether they are strategic to the entity’s activities)."]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"iii) the principal place of business (and country of incorporation, if applicable and different from the principal place of business) of the joint arrangement or associate."]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"iv) the proportion of ownership interest or participating share held by the entity and, if different, the proportion of voting rights held (if applicable)."]
["12A-Y","12A7-Y",null,null,"12A7C5",3,"12A-7",null,"IFRS 12.21(b)","b) for each joint venture and associate that is material to the reporting entity:"]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"i) whether the investment in the joint venture or associate is measured using the equity method or at fair value."]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"ii) summarised financial information about the joint venture or associate as specified in paragraphs B12 and B13 (see below)."]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"iii) if the joint venture or associate is accounted for using the equity method, the fair value of its investment in the joint venture or associate, if there is a quoted market price for the investment."]
["12A-Y","12A7-Y","12A7C5-G",null,null,null,null,null,"IFRS 12.21A","Note: An investment entity need not provide the disclosures required by paragraphs 21(b) - 21 (c)"]
["12A-Y","12A7-Y",null,null,"12A7C1",3,"12A-7",null,"IFRS 12.B12","For each joint venture and associate that is material to the reporting entity, an entity shall disclose:"]
["12A-Y","12A7-Y",null,null,null,null,null,null,"IFRS 12.B12(a)","a) dividends received from the joint venture or associate."]
["12A-Y","12A7-Y",null,null,null,null,null,null,"IFRS 12.B12(b)","b) summarised financial information for the joint venture or associate including, but not necessarily limited to:"]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"i) current assets."]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"ii) non-current assets."]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"iii) current liabilities."]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"iv) non-current liabilities."]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"v) revenue."]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"vi) profit or loss from continuing operations."]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"vii) post-tax profit or loss from discontinued operations."]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"viii) other comprehensive income."]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"ix) total comprehensive income."]
["12A-Y","12A7-Y","12A7C1-G",null,null,null,null,null,"IFRS 12.B14","Notes\n\n1) The summarised financial information presented in accordance with paragraphs B12 and B13 shall be the amounts included in the IFRS financial statements of the joint venture or associate (and not the entity’s share of those amounts). If the entity accounts for its interest in the joint venture or associate using the equity method:"]
["12A-Y","12A7-Y","12A7C1-G",null,null,null,null,null,null,"a) the amounts included in the IFRS financial statements of the joint venture or associate shall be adjusted to reflect adjustments made by the entity when using the equity method, such as fair value adjustments made at the time of acquisition and adjustments for differences in accounting policies. "]
["12A-Y","12A7-Y","12A7C1-G",null,null,null,null,null,null,"b) the entity shall provide a reconciliation of the summarised financial information presented to the carrying amount of its interest in the joint venture or associate."]
["12A-Y","12A7-Y","12A7C1-G",null,null,null,null,null,"IFRS 12.B15","2) An entity may present the summarised financial information required by paragraphs B12 and B13 on the basis of the joint venture’s or associate’s financial statements if:"]
["12A-Y","12A7-Y","12A7C1-G",null,null,null,null,null,null,"a) the entity measures its interest in the joint venture or associate at fair value in accordance with IAS 28 (as amended in 2011); and"]
["12A-Y","12A7-Y","12A7C1-G",null,null,null,null,null,null,"b) the joint venture or associate does not prepare IFRS financial statements and preparation on that basis would be impracticable or cause undue cost."]
["12A-Y","12A7-Y","12A7C1-G",null,null,null,null,null,null,"In that case, the entity shall disclose the basis on which the summarised financial information has been prepared."]
["12A-Y","12A7-Y","12A7C1-G",null,null,null,null,null,"IFRS 12.B17","Note:   When an entity’s interest in a subsidiary, a joint venture or an associate (or a portion of its interest in a joint venture or an associate) is classified (or is included in a disposal group that is classified) as held for sale in accordance with IFRS 5, the entity is not required to disclose summarised financial information for that subsidiary, joint venture or associate in accordance with paragraphs B10– B16."]
["12A-Y","12A7-Y",null,null,"12A7C2",3,"12A-7",null,"IFRS 12.B13","In addition to the summarised financial information required by paragraph B12, an entity shall disclose for each joint venture that is material to the reporting entity the amount of:"]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,"IFRS 12.B13(a)","a) cash and cash equivalents included in paragraph B12(b)(i)."]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,"IFRS 12.B13(b)","b) current financial liabilities (excluding trade and other payables and provisions) included in paragraph B12(b)(iii)."]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,"IFRS 12.B13(c)","c) non-current financial liabilities (excluding trade and other payables and provisions) included in paragraph B12(b)(iv)."]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,"IFRS 12.B13(d)","d) depreciation and amortisation."]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,"IFRS 12.B13(e)","e) interest income."]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,"IFRS 12.B13(f)","f) interest expense."]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,"IFRS 12.B13(g)","g) income tax expense or income."]
["12A-Y","12A7-Y","12A7C2-G",null,null,null,null,null,"IFRS 12.B14","Notes\n\n1) The summarised financial information presented in accordance with paragraphs B12 and B13 shall be the amounts included in the IFRS financial statements of the joint venture or associate (and not the entity’s share of those amounts). If the entity accounts for its interest in the joint venture or associate using the equity method:"]
["12A-Y","12A7-Y","12A7C2-G",null,null,null,null,null,null,"a) the amounts included in the IFRS financial statements of the joint venture or associate shall be adjusted to reflect adjustments made by the entity when using the equity method, such as fair value adjustments made at the time of acquisition and adjustments for differences in accounting policies. "]
["12A-Y","12A7-Y","12A7C2-G",null,null,null,null,null,null,"b) the entity shall provide a reconciliation of the summarised financial information presented to the carrying amount of its interest in the joint venture or associate."]
["12A-Y","12A7-Y","12A7C2-G",null,null,null,null,null,"IFRS 12.B15","2) An entity may present the summarised financial information required by paragraphs B12 and B13 on the basis of the joint venture’s or associate’s financial statements if:"]
["12A-Y","12A7-Y","12A7C2-G",null,null,null,null,null,null,"a) the entity measures its interest in the joint venture or associate at fair value in accordance with IAS 28 (as amended in 2011); and"]
["12A-Y","12A7-Y","12A7C2-G",null,null,null,null,null,null,"b) the joint venture or associate does not prepare IFRS financial statements and preparation on that basis would be impracticable or cause undue cost."]
["12A-Y","12A7-Y","12A7C2-G",null,null,null,null,null,null,"In that case, the entity shall disclose the basis on which the summarised financial information has been prepared."]
["12A-Y","12A7-Y","12A7C2-G",null,null,null,null,null,"IFRS 12.B17","Note:   When an entity’s interest in a subsidiary, a joint venture or an associate (or a portion of its interest in a joint venture or an associate) is classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, the entity is not required to disclose summarised financial information for that subsidiary, joint venture or associate in accordance with paragraphs B10– B16."]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"Joint arrangements and associates that are NOT material to the reporting entity"]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,"IFRS 12.21(c) ","An entity shall disclose financial information as specified in paragraph B16 (see below) about the entity’s investments in joint ventures and associates that are not individually material:"]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"i) in aggregate for all individually immaterial joint ventures and, separately,"]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"ii) in aggregate for all individually immaterial associates."]
["12A-Y","12A7-Y",null,null,"12A7C3",3,"12A-7",null,"IFRS 12.21(c) ","An entity shall disclose, in aggregate, the carrying amount of its interests in all "]
["12A-Y","12A7-Y",null,null,null,null,null,null,"IFRS 12.B16","individually immaterial joint ventures or associates that are accounted for using the equity method. An entity shall also disclose separately the aggregate amount of its share of those joint ventures’ or associates’:"]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,null,"a) profit or loss from continuing operations."]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,null,"b) post-tax profit or loss from discontinued operations."]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,null,"c) other comprehensive income."]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,null,"d) total comprehensive income."]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,null,"An entity provides the disclosures separately for joint ventures and associates."]
["12A-Y","12A7-Y","12A7C3-G",null,null,null,null,null,"IFRS 12.B17","Note:   When an entity’s interest in a subsidiary, a joint venture or an associate (or a portion of its interest in a joint venture or an associate) is classified (or included in a disposal group that is classified) as held for sale in accordance with IFRS 5,  the entity is not required to disclose summarised financial information for that subsidiary, joint venture or associate in accordance with paragraphs B10– B16."]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,null,"An entity shall disclose:"]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,"IFRS 12.22(a)","a) the nature and extent of any significant restrictions (e.g., resulting from borrowing arrangements, regulatory requirements or contractual arrangements between investors with joint control of or significant influence over a joint venture or an associate) on the ability of joint ventures or associates to transfer funds to the entity in the form of cash dividends, or to repay loans or advances made by the entity."]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,"IFRS 12.22(b)","b) when the financial statements of a joint venture or associate used in applying the equity method are as of a date or for a period that is different from that of the entity:"]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,null,"i) the date of the end of the reporting period of the financial statements of that joint venture or associate; and"]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,null,"ii) the reason for using a different date or period. "]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,"IFRS 12.22(c)","c) the unrecognised share of losses of a joint venture or associate, both for the reporting period and cumulatively, if the entity has stopped recognising its share of losses of the joint venture or associate when applying the equity method."]
["12A-Y","12A7-Y",null,null,null,null,null,null,null,"Risks associated with an entity’s interests in joint ventures and associates"]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,null,"The entity shall disclose:"]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,"IFRS 12.23(a)","a) commitments that it has relating to its joint ventures separately from the amount of other commitments as specified in paragraphs B18–B20 (see below)."]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,"IFRS 12.23(b)","b) in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets, unless the probability of loss is remote, contingent liabilities incurred relating to its interests in joint ventures or associates (including its share of contingent liabilities incurred jointly with other investors with joint control of, or significant influence over, the joint ventures or associates), separately from the amount of other contingent liabilities."]
["12A-Y","12A7-Y",null,null,"12A7C4",3,"12A-7",null,"IFRS 12.B18","An entity shall disclose total commitments it has made but not recognised at the reporting date (including its share of commitments made jointly with other investors with joint control of a joint venture) relating to its interests in joint ventures. Commitments are those that may give rise to a future outflow of cash or other resources."]
["12A-Y","12A7-Y","12A7C4-G",null,null,null,"12A-7",null,"IFRS 12.B19","Note: Unrecognised commitments that may give rise to a future outflow of cash or other resources include:"]
["12A-Y","12A7-Y","12A7C4-G",null,null,null,"12A-7",null,"IFRS 12.B19(a)","   a) unrecognised commitments to contribute funding or resources as a result of, for example:"]
["12A-Y","12A7-Y","12A7C4-G",null,null,null,null,null,null,"      i) the constitution or acquisition agreements of a joint venture (that, for example, require an entity to contribute funds over a specific period)."]
["12A-Y","12A7-Y","12A7C4-G",null,null,null,null,null,null,"      ii) capital-intensive projects undertaken by a joint venture."]
["12A-Y","12A7-Y","12A7C4-G",null,null,null,null,null,null,"      iii) unconditional purchase obligations, comprising procurement of equipment, inventory or services that an entity is committed to purchasing from, or on behalf of, a joint venture."]
["12A-Y","12A7-Y","12A7C4-G",null,null,null,null,null,null,"      iv) unrecognised commitments to provide loans or other financial support to a joint venture."]
["12A-Y","12A7-Y","12A7C4-G",null,null,null,null,null,null,"      v) unrecognised commitments to contribute resources to a joint venture, such as assets or services."]
["12A-Y","12A7-Y","12A7C4-G",null,null,null,null,null,null,"      vi)     other non-cancellable unrecognised commitments relating to a joint venture."]
["12A-Y","12A7-Y","12A7C4-G",null,null,null,null,null,"IFRS 12.B19(b)","   b) unrecognised commitments to acquire another party’s ownership interest (or a portion of that ownership interest) in a joint venture if a particular event occurs or does not occur in the future."]
["12A-Y","12A7-Y","12A7C4-G",null,null,null,null,null,"IFRS 12: B20","Note:   The requirements and examples in paragraphs B18 and B19 above illustrate some of the types of disclosure required by paragraph 18 of IAS 24 Related Party Disclosures."]
["12A-Y",null,null,null,null,null,null,null,null,"Interests in unconsolidated structured entities"]
["12A-Y",null,null,null,"12A8",2,"12A-8",null,null,"Does the entity have interests in unconsolidated structured entities?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A8-Y",null,null,"12A8C1",3,"12A-8",null,null,"An entity shall disclose information that enables users of its financial statements:"]
["12A-Y","12A8-Y",null,null,null,null,"12A-8",null,"IFRS 12.24(a)","a) to understand the nature and extent of its interests in unconsolidated structured entities; and"]
["12A-Y","12A8-Y",null,null,null,null,"12A-8",null,"IFRS 12.24(b)","b) to evaluate the nature of, and changes in, the risks associated with its interests in unconsolidated structured entities."]
["12A-Y","12A8-Y","12A8C1-G",null,null,null,null,null,"IFRS 12.25","Note:   The information required by paragraph 24(b) includes information about an entity’s exposure to risk from involvement that it had with unconsolidated structured entities in previous periods (e.g., sponsoring the structured entity), even if the entity no longer has any contractual involvement with the structured entity at the reporting date."]
["12A-Y","12A8-Y","12A8C1-G",null,null,null,null,null,"IFRS 12.25A","An investment entity need not provide the disclosures required by paragraph 24 for an unconsolidated structured entity that it controls and for which it presents the disclosures required by paragraphs 19A-19G"]
["12A-Y","12A8-Y",null,null,null,null,null,null,null,"Nature of interests"]
["12A-Y","12A8-Y",null,null,"12A8C2",3,"12A-8",null,"IFRS 12.26","An entity shall disclose qualitative and quantitative information about its interests in unconsolidated structured entities, including, but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed."]
["12A-Y","12A8-Y",null,null,"12A8C3",3,"12A-8",null,"IFRS 12.27","If an entity has sponsored an unconsolidated structured entity for which it does not provide information required by paragraph 29 (e.g., because it does not have an interest in the entity at the reporting date), the entity shall disclose:"]
["12A-Y","12A8-Y",null,null,null,null,null,null,"IFRS 12.27(a)","a) how it has determined which structured entities it has sponsored;"]
["12A-Y","12A8-Y",null,null,null,null,null,null,"IFRS 12.27(b)","b) income from those structured entities during the reporting period, including a description of the types of income presented; and"]
["12A-Y","12A8-Y",null,null,null,null,null,null,"IFRS 12.27(c)","c) the carrying amount (at the time of transfer) of all assets transferred to those structured entities during the reporting period."]
["12A-Y","12A8-Y",null,null,"12A8C4",3,"12A-8",null,"IFRS 12.28","An entity shall present the information in paragraph 27(b) and (c) in tabular format, unless another format is more appropriate, and classify its sponsoring activities into relevant categories (see paragraphs B2–B6 above)."]
["12A-Y","12A8-Y",null,null,null,null,null,null,null,"Nature of risks"]
["12A-Y","12A8-Y",null,null,"12A8C5",3,"12A-8",null,"IFRS 12.29","An entity shall disclose in tabular format, unless another format is more appropriate, a summary of:"]
["12A-Y","12A8-Y",null,null,null,null,null,null,"IFRS 12.29(a)","a) the carrying amounts of the assets and liabilities recognised in its financial statements relating to its interests in unconsolidated structured entities."]
["12A-Y","12A8-Y",null,null,null,null,null,null,"IFRS 12.29(b)","b) the line items in the statement of financial position in which those assets and liabilities are recognised."]
["12A-Y","12A8-Y",null,null,null,null,null,null,"IFRS 12.29(c)","c) the amount that best represents the entity’s maximum exposure to loss from its interests in unconsolidated structured entities, including how the maximum exposure to loss is determined. If an entity cannot quantify its maximum exposure to loss from its interests in unconsolidated structured entities it shall disclose that fact and the reasons."]
["12A-Y","12A8-Y",null,null,null,null,null,null,"IFRS 12.29(d)","d) a comparison of the carrying amounts of the assets and liabilities of the entity that relate to its interests in unconsolidated structured entities and the entity’s maximum exposure to loss from those entities."]
["12A-Y","12A8-Y",null,null,"12A8C6",3,"12A-8",null,"IFRS 12.30","If during the reporting period an entity has, without having a contractual obligation to do so, provided financial or other support to an unconsolidated structured entity in which it previously had or currently has an interest (for example, purchasing assets of or instruments issued by the structured entity), the entity shall disclose:"]
["12A-Y","12A8-Y",null,null,null,null,"12A-8",null,"IFRS 12.30(a)","a) the type and amount of support provided, including situations in which the entity assisted the structured entity in obtaining financial support; and"]
["12A-Y","12A8-Y",null,null,null,null,"12A-8",null,"IFRS 12.30(b)","b) the reasons for providing the support."]
["12A-Y","12A8-Y",null,null,"12A8C7",3,"12A-8",null,"IFRS 12.31","An entity shall disclose any current intentions to provide financial or other support to an unconsolidated structured entity, including intentions to assist the structured entity in obtaining financial support."]
["12A-Y","12A8-Y","12A8C7-G",null,null,null,null,null,"IFRS 12.B25","Note:   In addition to the information required by paragraphs 29–31, an entity shall disclose additional information that is necessary to meet the disclosure objective in paragraph 24(b)."]
["12A-Y","12A8-Y",null,null,"12A8C8",3,"12A-8",null,"IFRS 12.B26","If an entity determine that disclosure of additional information might be relevant to the assessment of the risk to which the entity is exposed when it has an interest in an unconsolidated structured entity, did the entity disclose the following:\n\n"]
["12A-Y","12A8-Y",null,null,null,null,null,null,"IFRS 12.B26(a)","a) the terms of an arrangement that could require the entity to provide financial support to an unconsolidated structured entity (e.g., liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support), including:"]
["12A-Y","12A8-Y",null,null,null,null,null,null,null,"i) a description of events or circumstances that could expose the reporting entity to a loss."]
["12A-Y","12A8-Y",null,null,null,null,null,null,null,"ii) whether there are any terms that would limit the obligation."]
["12A-Y","12A8-Y",null,null,null,null,null,null,null,"iii) whether there are any other parties that provide financial support and, if so, how the reporting entity’s obligation ranks with those of other parties."]
["12A-Y","12A8-Y",null,null,null,null,null,null,"IFRS 12.B26(b)","b) losses incurred by the entity during the reporting period relating to its interests in unconsolidated structured entities."]
["12A-Y","12A8-Y",null,null,null,null,null,null,"IFRS 12.B26(c)","c) the types of income the entity received during the reporting period from its interests in unconsolidated structured entities."]
["12A-Y","12A8-Y",null,null,null,null,null,null,"IFRS 12.B26(d)","d) whether the entity is required to absorb losses of an unconsolidated structured entity before other parties, the maximum limit of such losses for the entity, and (if relevant) the ranking and amounts of potential losses borne by parties whose interests rank lower than the entity’s interest in the unconsolidated structured entity."]
["12A-Y","12A8-Y",null,null,null,null,null,null,"IFRS 12.B26(e)","e) information about any liquidity arrangements, guarantees or other commitments with third parties that may affect the fair value or risk of the entity’s interests in unconsolidated structured entities."]
["12A-Y","12A8-Y",null,null,null,null,null,null,"IFRS 12.B26(f)","f) any difficulties an unconsolidated structured entity has experienced in financing its activities during the reporting period."]
["12A-Y","12A8-Y",null,null,null,null,null,null,"IFRS 12.B26(g)","g) in relation to the funding of an unconsolidated structured entity, the forms of funding (e.g., commercial paper or medium-term notes) and their weighted-average life. That information might include maturity analyses of the assets and funding of an unconsolidated structured entity if the structured entity has longer-term assets funded by shorter-term funding."]
[]
[null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS13A","index":25,"n_rows":313,"n_cols":14,"rows_kept":313,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","p/c","p/c","Parent","level",null,null,"Index",null,null,"AcctTQsummary","Yes"]
[null,null,null,null,null,null,null,null,null,"IFRS 13","Fair Value Measurement",null,null,"No"]
[null,null,null,null,null,null,null,null,"TQ","Reference","Measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,null,"IFRS 13 Fair Value Measurement defines fair value, provides guidance on its determination and requires disclosures about fair value measurements but does not change the requirements about the items that should be measured or disclosed at fair value. ",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IFRS 13. This IFRS applies to assets, liabilities, or equity instruments that an entity is required or permitted to measure at fair value and disclosures about fair value measurements (and measurements, such as fair value less costs to sell, based on fair value or disclosures about those measurements), except in specified circumstances.",null,null,"Show"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Hide"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[null,null,null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). "]
["-G",null,null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\n\n\n"]
["-G",null,null,null,null,null,null,null,null,"IFRS 13:C6","IFRS 16 Leases, issued in January 2016, amended paragraph 6. An entity shall apply that amendment for annual periods beginning on or after 1 January 2019."]
["-G",null,null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective:\n"]
["-G",null,null,null,null,null,null,null,null,null,"None"]
["-G"]
["-G",null,null,null,null,null,null,null,null,null,"SCOPE NOTE"]
["-G",null,null,null,null,null,null,null,null,"IFRS 13:5","IFRS 13 applies when another IFRS requires or permits fair value measurements or disclosures about fair value measurements (and measurements, such as fair value less costs to sell, based on fair value or disclosures about those measurements), except in specified circumstances."]
["-G",null,null,null,null,null,null,null,null,"IFRS 13:4","IFRS 13 shall also be applied to an entity's own equity instruments measured at fair value."]
["-G",null,null,null,null,null,null,null,null,"IFRS 13:6","The measurement and disclosure requirements of IFRS 13 do not apply to the following:"]
["-G",null,null,null,null,null,null,null,null,null,"a) share-based payment transactions within the scope of IFRS 2 Share-based Payment; \n"]
["-G",null,null,null,null,null,null,null,null,null,"b) leasing transactions within the scope of IFRS 16 Leases; and"]
["-G",null,null,null,null,null,null,null,null,null,"c) measurements that have some similarities to fair value but are not fair value, such as net realisable value in IAS 2 Inventories or value in use in IAS 36 Impairment of Assets."]
["-G",null,null,null,null,null,null,null,null,"IFRS 13:7","The disclosures required by IFRS 13 are not required for the following:"]
["-G",null,null,null,null,null,null,null,null,null,"a) plan assets measured at fair value in accordance with IAS 19 Employee Benefits;\n"]
["-G",null,null,null,null,null,null,null,null,null,"b) retirement benefit plan investments measured at fair value in accordance with IAS 26 Accounting and Reporting by Retirement Benefit Plans; and\n"]
["-G",null,null,null,null,null,null,null,null,null,"c) assets for which recoverable amount is fair value less costs of disposal in accordance with IAS 36."]
["-G",null,null,null,null,null,null,null,null,"IFRS 13:8","The fair value measurement framework described in IFRS 13 applies to both initial and subsequent measurement if fair value is required or permitted by other IFRSs."]
[null,null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,"13A",1,"13A","13A",null,"Does the entity have any assets or liabilities for which another IFRS requires or permits fair value measurements or disclosures about fair value measurements?","Yes"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["13A-G",null,null,null,null,null,null,null,null,null,"Notes:"]
["13A-G",null,null,null,null,null,null,null,null,"IFRS 13:2","Fair value is a market-based measurement, not an entity-specific measurement. "]
["13A-G",null,null,null,null,null,null,null,null,"IFRS 13:2","The objective of a fair value measurement is to estimate the price at which an orderly transaction to sell the asset or to transfer the liability would take place between market participants at the measurement date under current market conditions (i.e., an exit price at the measurement date from the perspective of a market participant that holds the asset or owes the liability).  "]
["13A-G",null,null,null,null,null,null,null,null,"IFRS 13:3","When a price for an identical asset or liability is not observable, an entity measures fair value using another valuation technique that maximises the use of relevant observable inputs and minimises the use of unobservable inputs. "]
["13A-G",null,null,null,null,null,null,null,null,"IFRS 13:3","An entity’s intention to hold an asset or to settle or otherwise fulfil a liability is not relevant when measuring fair value. "]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:C2","Has the entity applied IFRS 13 prospectively as of the beginning of the annual period in which it is initially applied?\n"]
["13A-Y",null,null,null,null,null,null,null,null,null,"The fair value measurement approach"]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:B2","Has the entity determined all of the following:"]
["13A-Y",null,null,null,null,null,null,null,null,null,"a) the particular asset or liability that is the subject of the measurement (consistently with its unit of account). "]
["13A-Y",null,null,null,null,null,null,null,null,null,"b) for a non-financial asset, the valuation premise that is appropriate for the measurement (consistently with its highest and best use). "]
["13A-Y",null,null,null,null,null,null,null,null,null,"c) the principal (or most advantageous) market for the asset or liability. "]
["13A-Y",null,null,null,null,null,null,null,null,null,"d) the valuation technique(s) appropriate for the measurement, considering the availability of data with which to develop inputs that represent the assumptions that market participants would use when pricing the asset or liability and the level of the fair value hierarchy within which the inputs are categorised? "]
["13A-Y",null,null,null,null,null,null,null,null,null,"The asset or liability"]
["13A-Y",null,null,null,null,"13AC1",2,"13A",null,"IFRS 13:11","When measuring fair value, has the entity taken into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date, such as:"]
["13A-Y",null,null,null,null,null,null,null,null,null,"a) the condition and location of the asset and"]
["13A-Y",null,null,null,null,null,null,null,null,null,"b) restrictions, if any, on the sale or use of the asset"]
["13A-Y","13AC1-G",null,null,null,null,null,null,null,"IFRS 13:12","Note: The effect on the measurement arising from a particular characteristic will differ depending on how that characteristic would be taken into account by market participants."]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:14","Has the entity determined the unit of account for the asset or liability in accordance with the IFRS that requires or permits the fair value measurement, except as provided in IFRS 13?"]
["13A-Y",null,null,null,null,null,null,null,null,null,"The transaction"]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:15","For the fair value measurement, has the entity assumed that the asset or liability is exchanged in an orderly transaction between market participants to sell the asset or transfer the liability at the measurement date under current market conditions?  "]
["13A-Y",null,null,null,null,"13AC2",2,"13A",null,"IFRS 13:16","For the fair value measurement, has the entity assumed that the transaction to sell the asset or transfer the liability takes place either:  "]
["13A-Y",null,null,null,null,null,null,null,null,null,"a) in the principal market for the asset or liability; or"]
["13A-Y",null,null,null,null,null,null,null,null,null,"b) in the absence of a principal market, in the most advantageous market for the asset or liability?"]
["13A-Y","13AC2-G",null,null,null,null,null,null,null,"IFRS 13:17","Note: An entity need not undertake an exhaustive search of all possible markets to identify the principal market or, in the absence of a principal market, the most advantageous market, but it shall take into account all information that is reasonably available. In the absence of evidence to the contrary, the market in which the entity would normally enter into a transaction to sell the asset or to transfer the liability is presumed to be the principal market or, in the absence of a principal market, the most advantageous market."]
["13A-Y",null,null,null,null,"13AC3",2,"13A",null,"IFRS 13:18","If there is a principal market for the asset or liability, does the fair value measurement represent the price in that market (whether that price is directly observable or estimated using another valuation technique) even if the price in a different market is potentially more advantageous at the measurement date?"]
["13A-Y","13AC3-G",null,null,null,null,null,null,null,"IFRS 13:19-20","Note: The entity must have access to the principal (or most advantageous) market at the measurement date. Because different entities (and businesses within those entities) with different activities may have access to different markets, the principal (or most advantageous) market for the same asset or liability might be different for different entities (and businesses within those entities). Therefore, the principal (or most advantageous) market (and thus, market participants) shall be considered from the perspective of the entity, thereby allowing for differences between and among entities with different activities.\n\nAlthough an entity must be able to access the market, the entity does not need to be able to sell the particular asset or transfer the particular liability on the measurement date to be able to measure fair value on the basis of the price in that market."]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:21","When there is no observable market to provide pricing information about the sale of an asset or the transfer of a liability at the measurement date, has the entity assumed for the fair value measurement, that a transaction takes place at that date, considered from the perspective of a market participant that holds the asset or owes the liability? "]
["13A-Y",null,null,null,null,null,null,null,null,null,"Market participants"]
["13A-Y",null,null,null,null,"13AC4",2,"13A",null,"IFRS 13:22","In measuring the fair value of an asset or a liability, has the entity used market participants' assumptions (assuming that market participants act in their best economic interest)?"]
["13A-Y","13AC4-G",null,null,null,null,null,null,null,"IFRS 13:23","Note: In developing those assumptions, has the entity identified characteristics that distinguish market participants generally, considering factors specific to (a) the asset or liability, (b) the principal (or most advantageous) market for the asset or liability, and (c) market participants with whom the entity would enter into a transaction in that market?"]
["13A-Y",null,null,null,null,null,null,null,null,null,"The price"]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:24","Has the entity considered fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction in the principal (or most advantageous) market at the measurement date under current market conditions (i.e., an exit price) regardless of whether that price is directly observable or estimated using another valuation technique?"]
["13A-Y",null,null,null,null,"13AC5",2,"13A",null,"IFRS 13:25","Has the price in the principal (or most advantageous) market used to measure the fair value of the asset or liability not been adjusted for transaction costs?"]
["13A-Y","13AC5-G",null,null,null,null,null,null,null,"IFRS 13:25","Note: Transaction costs shall be accounted for in accordance with other IFRSs. Transaction costs are not a characteristic of an asset or a liability; rather, they are specific to a transaction and will differ depending on how an entity enters into a transaction for the asset or liability."]
["13A-Y","13AC5-G",null,null,null,null,null,null,null,"IFRS 13:26","Note: Transaction costs do not include transport costs."]
["13A-Y",null,null,null,null,null,null,null,null,null,"Application to non-financial assets"]
["13A-Y",null,null,null,null,"13A1",2,"13A-1",null,null,"Does the entity have any non-financial assets for which another IFRS requires or permits fair value measurements or disclosures about fair value measurements?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["13A-Y","13A1-Y",null,null,null,null,null,null,null,null,"Highest and best use for non-financial assets"]
["13A-Y","13A1-Y",null,null,null,null,null,"13A-1",null,"IFRS 13:27","If the entity is measuring the fair value of a non-financial asset, has the entity taken into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use?  "]
["13A-Y","13A1-Y",null,null,null,"13A1C1",3,"13A-1",null,"IFRS 13:28","Does the highest and best use of a non-financial asset take into account the use of the asset that is physically possible, legally permissible and financially feasible?"]
["13A-Y","13A1-Y","13A1C1-G",null,null,null,null,null,null,null,"Note: A use that is physically possible takes into account the physical characteristics of the asset that market participants would take into account when pricing the asset (e.g., the location or size of a property)."]
["13A-Y","13A1-Y","13A1C1-G",null,null,null,null,null,null,null,"A use that is legally permissible takes into account any legal restrictions on the use of the asset that market participants would take into account when pricing the asset (e.g., the zoning regulations applicable to a property)."]
["13A-Y","13A1-Y","13A1C1-G",null,null,null,null,null,null,null,"A use that is financially feasible takes into account whether a use of the asset that is physically possible and legally permissible generates adequate income or cash flows (taking into account the costs of converting the asset to that use) to produce an investment return that market participants would require from an investment in that asset put to that use."]
["13A-Y","13A1-Y",null,null,null,"13A1C2",3,"13A-1",null,"IFRS 13:29","Has the entity determined the highest and best use of a non-financial asset from the perspective of market participants, even if the entity intends a different use?"]
["13A-Y","13A1-Y","13A1C2-G",null,null,null,null,null,null,"IFRS 13:29","Note: An entity’s current use of a non-financial asset is presumed to be its highest and best use unless market or other factors suggest that a different use by market participants would maximise the value of the asset.  "]
["13A-Y","13A1-Y",null,null,null,null,null,"13A-1",null,"IFRS 13:30","Has the entity measured the fair value of a non-financial asset assuming its highest and best use by market participants, even if the entity intends not to use the acquired non-financial asset actively or it intends not to use the asset according to its highest and best use (e.g., an acquired intangible asset that an entity plans to use defensively by preventing others from using it)?"]
["13A-Y","13A1-Y",null,null,null,null,null,null,null,null,"Valuation premise for non-financial assets"]
["13A-Y","13A1-Y",null,null,null,"13A1C3",3,"13A-1",null,"IFRS 13:31","The highest and best use of a non-financial asset establishes the following valuation premise used to measure the fair value of the asset.  Has the entity applied this valuation premise?"]
["13A-Y","13A1-Y",null,null,null,null,null,null,null,null,"a) The highest and best use of a non-financial asset might provide maximum value to market participants through its use in combination with other assets as a group (as installed or otherwise configured for use) or in combination with other assets and liabilities (e.g., a business)."]
["13A-Y","13A1-Y",null,null,null,null,null,null,null,null,"i) In such a case, the fair value of the asset is the price that would be received in a current transaction to sell the asset assuming that the asset would be used with other assets or with other assets and liabilities and that those assets and liabilities (i.e., its complementary assets and the associated liabilities) would be available to market participants."]
["13A-Y","13A1-Y",null,null,null,null,null,null,null,null,"ii) Liabilities associated with the asset and with the complementary assets include liabilities that fund working capital, but do not include liabilities used to fund assets other than those within the group of assets."]
["13A-Y","13A1-Y",null,null,null,null,null,null,null,null,"iii) Assumptions about the highest and best use of a non-financial asset shall be consistent for all the assets (for which highest and best use is relevant) of the group of assets or the group of assets and liabilities within which the asset would be used."]
["13A-Y","13A1-Y",null,null,null,null,null,null,null,null,"b) The highest and best use of a non-financial asset might provide maximum value to market participants on a stand-alone basis. In such a case, the fair value of the asset is the price that would be received in a current transaction to sell the asset to market participants that would use the asset on a stand-alone basis."]
["13A-Y","13A1-Y","13A1C3-G",null,null,null,null,null,null,"IFRS 13:32","Note: The fair value measurement of a non-financial asset assumes that the asset is sold consistently with the unit of account specified in other IFRSs (which may be an individual asset). That is the case even when that fair value measurement assumes that the highest and best use of the asset is to use it in combination with other assets or with other assets and liabilities because a fair value measurement assumes that the market participant already holds the complementary assets and the associated liabilities."]
["13A-Y","13A1-Y","13A1C3-G",null,null,null,null,null,null,"IFRS 13:33","Note: Paragraph B3 of IFRS 13 describes the application of the valuation premise concept for non-financial assets."]
["13A-Y",null,null,null,null,null,null,null,null,null,"Application to liabilities and an entity's own equity instruments"]
["13A-Y",null,null,null,null,"13A2",2,"13A-2",null,null,"Does the entity have any liabilities or own equity instruments, for which another IFRS requires or permits fair value measurements or disclosures about fair value measurements?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["13A-Y","13A2-Y",null,null,null,null,null,null,null,null,"General principles"]
["13A-Y","13A2-Y",null,null,null,null,null,"13A-2",null,"IFRS 13:34","Does the fair value measurement assume that a financial or non-financial liability or an entity’s own equity instrument (e.g., equity interests issued as consideration in a business combination) is transferred to a market participant at the measurement date?"]
["13A-Y","13A2-Y",null,null,null,"13A2C1",3,"13A-2",null,"IFRS 13:34","Does the transfer-based fair value measurement of a liability or an entity's own equity instrument assume all of the following:"]
["13A-Y","13A2-Y",null,null,null,null,null,null,null,"IFRS 13:34(a)","a) A liability would remain outstanding and the market participant transferee would be required to fulfil the obligation. The liability would not be settled with the counterparty or otherwise extinguished on the measurement date."]
["13A-Y","13A2-Y",null,null,null,null,null,null,null,"IFRS 13:34(b)","b) An entity’s own equity instrument would remain outstanding and the market participant transferee would take on the rights and responsibilities associated with the instrument. The instrument would not be cancelled or otherwise extinguished on the measurement date."]
["13A-Y","13A2-Y","13A2C1-G",null,null,null,null,null,null,"IFRS 13:35","Note: Even when there is no observable market to provide pricing information about the transfer of a liability or an entity’s own equity instrument (e.g. because contractual or other legal restrictions prevent the transfer of such items), there might be an observable market for such items if they are held by other parties as assets (e.g. a corporate bond or a call option on an entity’s shares). \n"]
["13A-Y","13A2-Y",null,null,null,null,null,"13A-2",null,"IFRS 13:36","Has the entity maximised the use of relevant observable inputs and minimised the use of unobservable inputs?"]
["13A-Y","13A2-Y",null,null,null,"13A21",3,"13A-2-1",null,null,"Is the quoted price for the transfer of an identical or a similar liability or entity's own equity instrument not available and is the identical item held by another party as an asset?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["13A-Y","13A2-Y","13A21-Y",null,null,null,null,"13A-2-1",null,"IFRS 13:37","Has the entity measured the fair value of the liability or equity instrument from the perspective of a market participant that holds the identical item as an asset at the measurement date?"]
["13A-Y","13A2-Y","13A21-Y",null,null,null,null,"13A-2-1",null,"IFRS 13:38","Has the entity measured the fair value of the liability or equity instrument as follows:"]
["13A-Y","13A2-Y","13A21-Y",null,null,null,null,null,null,"IFRS 13:38(a)","a) using the quoted price in an active market for the identical item held by another party as an asset, if that price is available."]
["13A-Y","13A2-Y","13A21-Y",null,null,null,null,null,null,"IFRS 13:38(b)","b) if that price is not available, using other observable inputs, such as the quoted price in a market that is not active for the identical item held by another party as an asset."]
["13A-Y","13A2-Y","13A21-Y",null,null,null,null,null,null,"IFRS 13:38(c)","c) if the observable prices in (a) and (b) are not available, using another valuation technique, such as:"]
["13A-Y","13A2-Y","13A21-Y",null,null,null,null,null,null,null,"i) an income approach (e.g., a present value technique that takes into account the future cash flows that a market participant would expect to receive from holding the liability or equity instrument as an asset; see paragraphs B10 and B11 of IFRS 13)."]
["13A-Y","13A2-Y","13A21-Y",null,null,null,null,null,null,null,"ii) a market approach (e.g., using quoted prices for similar liabilities or equity instruments held by other parties as assets; see paragraphs B5–B7 of IFRS 13)."]
["13A-Y","13A2-Y","13A21-Y",null,null,null,null,"13A-2-1",null,"IFRS 13:39","Has the entity adjusted the quoted price of a liability or an entity’s own equity instrument held by another party as an asset only if there are factors specific to the asset that are not applicable to the fair value measurement of the liability or equity instrument?"]
["13A-Y","13A2-Y","13A21-Y",null,null,null,null,"13A-2-1",null,"IFRS 13:39","Has the entity considered the following factors that indicate that the quoted price of the asset should be adjusted:"]
["13A-Y","13A2-Y","13A21-Y",null,null,null,null,null,null,"IFRS 13:39(a)","a) The quoted price for the asset relates to a similar (but not identical) liability or equity instrument held by another party as an asset."]
["13A-Y","13A2-Y","13A21-Y",null,null,null,null,null,null,"IFRS 13:39(b)","b) The unit of account for the asset is not the same as for the liability or equity instrument."]
["13A-Y","13A2-Y",null,null,null,"13A22",3,"13A-2-2",null,null,"Is the quoted price for the transfer of an identical or a similar liability or entity's own equity instrument not available and is the identical item not held by another party as an asset?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["13A-Y","13A2-Y","13A22-Y",null,null,"13A22C1",4,"13A-2-2",null,"IFRS 13:40","Has the entity measured the fair value of the liability or equity instrument using a valuation technique from the perspective of a market participant that owes the liability or has issued the claim on equity?"]
["13A-Y","13A2-Y","13A22-Y","13A22C1-G",null,null,null,null,null,"IFRS 13:41","Note: For example, when applying a present value technique an entity might take into account either of the following:"]
["13A-Y","13A2-Y","13A22-Y","13A22C1-G",null,null,null,null,null,null,"a) the future cash outflows that a market participant would expect to incur in fulfilling the obligation, including the compensation that a market participant would require for taking on the obligation (see paragraphs B31–B33 of IFRS 13)."]
["13A-Y","13A2-Y","13A22-Y","13A22C1-G",null,null,null,null,null,null,"b) the amount that a market participant would receive to enter into or issue an identical liability or equity instrument, using the assumptions that market participants would use when pricing the identical item (e.g., having the same credit characteristics) in the principal (or most advantageous) market for issuing a liability or an equity instrument with the same contractual terms."]
["13A-Y","13A2-Y","13A22-Y",null,null,null,null,null,null,null,"Non-performance risk"]
["13A-Y","13A2-Y","13A22-Y",null,null,"13A22C2",4,"13A-2-2",null,"IFRS 13:42 & 43","Has the entity reflected the non-performance risk in measuring the fair value of a liability, thereby considering the effect of changes in its credit risk (credit standing) on the fair value of liability as well as any credit enhancement related to the liability, if any?"]
["13A-Y","13A2-Y","13A22-Y","13A22C2-G",null,null,null,null,null,"IFRS 13:43","Note: When measuring the fair value of a liability, an entity shall take into account the effect of its credit risk (credit standing) and any other factors that might influence the likelihood that the obligation will or will not be fulfilled. That effect may differ depending on the liability, for example:"]
["13A-Y","13A2-Y","13A22-Y","13A22C2-G",null,null,null,null,null,null,"a) whether the liability is an obligation to deliver cash (a financial liability) or an obligation to deliver goods or services (a non-financial liability)."]
["13A-Y","13A2-Y","13A22-Y","13A22C2-G",null,null,null,null,null,null,"b) the terms of credit enhancements related to the liability, if any. "]
["13A-Y","13A2-Y","13A22-Y",null,null,null,null,"13A-2-2",null,"IFRS 13:44","Has the entity reflected the non-performance risk in measuring the fair value of a liability on the basis of its unit of account?"]
["13A-Y","13A2-Y","13A22-Y",null,null,null,null,"13A-2-2",null,"IFRS 13:44","When measuring the fair value of a liability issued with an inseparable third-party credit enhancement that is accounted for separately from the liability, has the entity:"]
["13A-Y","13A2-Y","13A22-Y",null,null,null,null,null,null,null,"a) not included the effect of the credit enhancement "]
["13A-Y","13A2-Y","13A22-Y",null,null,null,null,null,null,null,"b) considered its own credit standing and not that of the third party guarantor? "]
["13A-Y","13A2-Y","13A22-Y",null,null,null,null,null,null,null,"Restriction preventing the transfer of a liability or an entity’s own equity instrument"]
["13A-Y","13A2-Y","13A22-Y",null,null,"13A22C3",4,"13A-2-2",null,"IFRS 13:45","When measuring the fair value of a liability or an entity’s own equity instrument, has the entity not included a separate input or an adjustment to other inputs relating to the existence of a restriction that prevents the transfer of the item?"]
["13A-Y","13A2-Y","13A22-Y","13A22C3-G",null,null,null,null,null,"IFRS 13:45","Note: The effect of a restriction that prevents the transfer of a liability or an entity’s own equity instrument is either implicitly or explicitly included in the other inputs to the fair value measurement."]
["13A-Y","13A2-Y","13A22-Y","13A22C3-G",null,null,null,null,null,"IFRS 13:46","Note: For example, at the transaction date, both the creditor and the obligor accepted the transaction price for the liability with full knowledge that the obligation includes a restriction that prevents its transfer. As a result of the restriction being included in the transaction price, a separate input or an adjustment to an existing input is not required at the transaction date to reflect the effect of the restriction on transfer. Similarly, a separate input or an adjustment to an existing input is not required at subsequent measurement dates to reflect the effect of the restriction on transfer."]
["13A-Y","13A2-Y","13A22-Y",null,null,null,null,null,null,null,"Financial liability with a demand feature"]
["13A-Y","13A2-Y","13A22-Y",null,null,null,null,"13A-2-2",null,"IFRS 13:47","Is fair value of a financial liability with a demand feature (e.g., a demand deposit) not less than the amount payable on demand, discounted from the first date that the amount could be required to be paid?"]
["13A-Y",null,null,null,null,null,null,null,null,null,"Application to financial assets and financial liabilities with offsetting positions in market risks or counterparty credit risk"]
["13A-Y",null,null,null,null,"13A3",2,"13A-3",null,null,"Does the entity have any financial assets and financial liabilities with offsetting positions in market risks or counterparty credit risk, for which another IFRS requires or permits fair value measurements or disclosures about fair value measurements?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["13A-Y","13A3-G",null,null,null,null,null,null,null,"IFRS 13:48","Note: An entity that holds a group of financial assets and financial liabilities is exposed to market risks (as defined in IFRS 7 Financial Instruments: Disclosures) and to the credit risk (as defined in IFRS 7) of each of the counterparties. If the entity manages that group of financial assets and financial liabilities on the basis of its net exposure to either market risks or credit risk, the entity is permitted to apply an exception to this IFRS for measuring fair value. That exception permits an entity to measure the fair value of a group of financial assets and financial liabilities on the basis of the price that would be received to sell a net long position (i.e. an asset) for a particular risk exposure or paid to transfer a net short position (i.e. a liability) for a particular risk exposure in an orderly transaction between market participants at the measurement date under current market conditions."]
["13A-Y","13A3-Y",null,null,null,"13A31",3,"13A-3-1",null,"IFRS 13:48","Has the entity used the exception provided by paragraph 48 of IFRS 13 and measured the fair value of the group of financial assets and financial liabilities consistently with how market participants would price the net risk exposure at the measurement date? "]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["13A-Y","13A3-Y","13A31-Y",null,null,"13A31C1",4,"13A-3-1",null,"IFRS 13:49","Does the entity comply with all of the following:"]
["13A-Y","13A3-Y","13A31-Y",null,null,null,null,null,null,null,"a) manages the group of financial assets and financial liabilities on the basis of the entity’s net exposure to a particular market risk (or risks) or to the credit risk of a particular counterparty in accordance with the entity’s documented risk management or investment strategy;"]
["13A-Y","13A3-Y","13A31-Y",null,null,null,null,null,null,null,"b) provides information on that basis about the group of financial assets and financial liabilities to the entity’s key management personnel, as defined in IAS 24 Related Party Disclosures; and"]
["13A-Y","13A3-Y","13A31-Y",null,null,null,null,null,null,null,"c) is required or has elected to measure those financial assets and financial liabilities at fair value in the statement of financial position at the end of each reporting period."]
["13A-Y","13A3-Y","13A31-Y","13A31C1-G",null,null,null,null,null,"IFRS 13:50","Note: The exception in paragraph 48 does not pertain to financial statement presentation. In some cases the basis for the presentation of financial instruments in the statement of financial position differs from the basis for the measurement of financial instruments, for example, if an IFRS does not require or permit financial instruments to be presented on a net basis. In such cases an entity may need to allocate the portfolio-level adjustments (see paragraphs 53–56) to the individual assets or liabilities that make up the group of financial assets and financial liabilities managed on the basis of the entity’s net risk exposure. An entity shall perform such allocations on a reasonable and consistent basis using a methodology appropriate in the circumstances."]
["13A-Y","13A3-Y","13A31-Y",null,null,null,null,"13A-3-1",null,"IFRS 13:51","Has the entity made an accounting policy decision in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors to use the exception in paragraph 48 of IFRS 13?"]
["13A-Y","13A3-Y","13A31-Y",null,null,null,null,"13A-3-1",null,"IFRS 13:51","Has the entity applied that accounting policy, including its policy for allocating bid-ask adjustments and credit adjustments, if applicable, consistently from period to period for a particular portfolio?"]
["13A-Y","13A3-Y","13A31-Y",null,null,"13A31C3",4,"13A-3-1",null,"IFRS 13:52","Has the entity applied the exception in paragraph 48 of IFRS 13 only to financial assets,  financial liabilities and other contracts within the scope of  IFRS 9 Financial Instruments (or IAS 39 Financial Instruments: Recognition and Measurement, if IFRS 9 has not yet been adopted) regardless of whether they meet the definitions of financial assets or financial liabilities in IAS 32 Financial Instruments: Presentation?"]
["13A-Y","13A3-Y","13A31-Y","13A31C3-G",null,null,null,null,null,"IFRS 13:52","The references to financial assets and financial liabilities in paragraphs 48–51 and 53–56 should be read as applying to all contracts within the scope of, and accounted for in accordance with, IFRS 9 (or IAS 39, if IFRS 9 has not yet been adopted), regardless of whether they meet the definitions of financial assets or financial liabilities in IAS 32 Financial Instruments: Presentation.\n"]
["13A-Y","13A3-Y","13A31-Y",null,null,null,null,null,null,"IFRS 13:53","Exposure to market risks"]
["13A-Y","13A3-Y","13A31-Y",null,null,null,null,"13A-3-1",null,"IFRS 13:70 & 71","Has the entity applied the price within the bid-ask spread that is most representative of fair value in the circumstances to the entity’s net exposure to those market risks?"]
["13A-Y","13A3-Y","13A31-Y",null,null,null,null,"13A-3-1",null,"IFRS 13:54","Has the entity ensured that:"]
["13A-Y","13A3-Y","13A31-Y",null,null,null,null,null,null,"IFRS 13:55","a) the market risk (or risks) to which the entity is exposed within that group of financial assets and financial liabilities is substantially the same?"]
["13A-Y","13A3-Y","13A31-Y",null,null,null,null,null,null,null,"b) the duration of the entity's exposure to a particular market risk (or risks) arising from the financial assets and financial liabilities is substantially the same?"]
["13A-Y","13A3-Y","13A31-Y",null,null,null,null,null,null,"IFRS 13:56","Exposure to the credit risk of a particular counterparty"]
["13A-Y","13A3-Y","13A31-Y",null,null,null,null,"13A-3-1",null,"IFRS 13:56","Has the entity included the effect of the entity’s net exposure to the credit risk of the counterparty or the counterparty’s net exposure to the credit risk of the entity in the fair value measurement when market participants would take into account any existing arrangements that mitigate credit risk exposure in the event of default (e.g., a master netting agreement with the counterparty or an agreement that requires the exchange of collateral on the basis of each party’s net exposure to the credit risk of the other party)?"]
["13A-Y","13A3-Y","13A31-Y",null,null,null,null,"13A-3-1",null,null,"Has the fair value measurement reflected market participants’ expectations about the likelihood that such an arrangement would be legally enforceable in the event of default?"]
["13A-Y",null,null,null,null,null,null,null,null,null,"Fair value at initial recognition"]
["13A-Y",null,null,null,null,"13A4",2,"13A-4",null,null,"Does the entity have any assets or liabilities for which another IFRS requires or permits measurement at fair value at initial recognition ?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["13A-Y","13A4-G",null,null,null,null,null,null,null,"IFRS 13:57","Note: When an asset is acquired or a liability is assumed in an exchange transaction for that asset or liability, the transaction price is the price paid to acquire the asset or received to assume the liability (an entry price). In contrast, the fair value of the asset or liability is the price that would be received to sell the asset or paid to transfer the liability (an exit price)."]
["13A-Y","13A4-G",null,null,null,null,null,null,null,"IFRS 13:58","Note: In many cases the transaction price will equal the fair value (e.g., that might be the case when on the transaction date the transaction to buy an asset takes place in the market in which the asset would be sold)."]
["13A-Y","13A4-Y",null,null,null,"13A4C1",3,"13A-4",null,"IFRS 13:59","When determining whether fair value at initial recognition equals the transaction price, has the entity taken into account factors specific to the transaction and to the asset or liability?"]
["13A-Y","13A4-Y","13A4C1-G",null,null,null,null,null,null,"IFRS 13:B4","Note: When determining whether fair value at initial recognition equals the transaction price, an entity shall take into account factors specific to the transaction and to the asset or liability. For example, the transaction price might not represent the fair value of an asset or a liability at initial recognition if any of the following conditions exist:"]
["13A-Y","13A4-Y","13A4C1-G",null,null,null,null,null,null,null,"a) The transaction is between related parties."]
["13A-Y","13A4-Y","13A4C1-G",null,null,null,null,null,null,null,"b) The transaction takes place under duress or the seller is forced to accept the price in the transaction."]
["13A-Y","13A4-Y","13A4C1-G",null,null,null,null,null,null,null,"c) The unit of account represented by the transaction price is different from the unit of account for the asset or liability measured at fair value."]
["13A-Y","13A4-Y","13A4C1-G",null,null,null,null,null,null,null,"d) The market in which the transaction takes place is different from the principal market (or most advantageous market)."]
["13A-Y","13A4-Y",null,null,null,null,null,"13A-4",null,"IFRS 13:60","If another IFRS requires or permits an entity to measure an asset or a liability initially at fair value and the transaction price differs from fair value, has the entity recognised the resulting gain or loss in profit or loss unless that IFRS specifies otherwise?"]
["13A-Y",null,null,null,null,null,null,null,null,null,"Valuation Techniques"]
["13A-Y",null,null,null,null,"13AC6",2,"13A",null,"IFRS 13:61","Has the entity used valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs?"]
["13A-Y","13AC6-G",null,null,null,null,null,null,null,"IFRS 13:68","Note: Examples of markets in which inputs might be observable for some assets and liabilities (e.g., financial instruments) include exchange markets, dealer markets, brokered markets and principal-to-principal markets."]
["13A-Y",null,null,null,null,"13A9",2,"13A-9",null,"IFRS 13:62","Three widely used valuation techniques are the market approach, the cost approach and the income approach. Has the entity used valuation techniques consistent with one or more of those approaches to measure fair value (or another approach where appropriate):"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["13A-Y","13A9-Y",null,null,null,"13A5",2,"13A-5",null,null,"• Market approach"]
["13A-Y","13A5-G",null,null,null,null,null,null,null,"IFRS 13:B7","Note: Valuation techniques consistent with the market approach include matrix pricing. Matrix pricing is a mathematical technique used principally to value some types of financial instruments, such as debt securities, without relying exclusively on quoted prices for the specific securities, but rather relying on the securities’ relationship to other benchmark quoted securities."]
["13A-Y","13A9-Y",null,null,null,"13A6",2,"13A-6",null,null,"• Cost Approach"]
["13A-Y","13A9-Y",null,null,null,"13A7",2,"13A-7",null,null,"• Income approach"]
["13A-Y","13A7-G",null,null,null,null,null,null,null,"IFRS 13:B11","Examples of valuation techniques based on the income approach are:\n\na) present value techniques;\n\nb) option pricing models, such as the Black-Scholes-Merton formula or a binomial model (i.e., a lattice model), that incorporate present value techniques and reflect both the time value and the intrinsic value of an option; and\n\nc) the multi-period excess earnings method, which is used to measure the fair value of some intangible assets."]
["13A-Y","13A5-Y",null,null,null,null,null,null,null,null,"Market Approach"]
["13A-Y","13A5-Y",null,null,null,"13A5C1",3,"13A-5",null,"IFRS 13:B5","Has the entity used prices and other relevant information generated by market transactions involving identical or comparable (i.e., similar) assets, liabilities or a group of assets and liabilities, such as a business?"]
["13A-Y","13A5-Y","13A5C1-G",null,null,null,null,null,null,"IFRS 13:B6","Note: For example, valuation techniques consistent with the market approach often use market multiples derived from a set of comparables. Multiples might be in ranges with a different multiple for each comparable. The selection of the appropriate multiple within the range requires judgement, considering qualitative and quantitative factors specific to the measurement."]
["13A-Y","13A6-Y",null,null,null,null,null,null,null,null,"Cost Approach"]
["13A-Y","13A6-Y",null,null,null,"13A6C1",3,"13A-6",null,"IFRS 13:B8","Does the approach reflect the amount that would be required currently to replace the service capacity of an asset (often referred to as current replacement cost)?"]
["13A-Y","13A6-Y","13A6C1-G",null,null,null,null,null,null,"IFRS 13:B8-B9","Note: The cost approach reflects the amount that would be required currently to replace the service capacity of an asset. From the perspective of a market participant seller, the price that would be received for the asset is based on the cost to a market participant buyer to acquire or construct a substitute asset of comparable utility, adjusted for obsolescence. Obsolescence encompasses physical deterioration, functional (technological) obsolescence and economic (external) obsolescence and is broader than depreciation for financial reporting purposes (an allocation of historical cost) or tax purposes (using specified service lives). In many cases the current replacement cost method is used to measure the fair value of tangible assets that are used in combination with other assets or with other assets and liabilities."]
["13A-Y","13A7-Y",null,null,null,null,null,null,null,null,"Income Approach"]
["13A-Y","13A7-Y",null,null,null,null,null,"13A-7",null,"IFRS 13:B10","The income approach converts future amounts (e.g., cash flows or income and expenses) to a single current (i.e., discounted) amount. Does the fair value measurement reflect current market expectations about those future amounts?"]
["13A-Y","13A7-Y",null,null,null,null,null,null,null,null,"Present Value Measurement"]
["13A-Y","13A7-Y",null,null,null,"13A71",3,"13A-7-1",null,null,"Has the entity used the present value technique to fair value an asset or a liability?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["13A-Y","13A7-Y","13A71-G",null,null,null,null,null,null,"IFRS 13:B12","Note: IFRS 13 focuses on two types of present value techniques i.e. a discount rate adjustment technique and an expected cash flow (expected present value) technique. The Standard neither prescribes the use of a single specific present value technique nor limit the use of present value techniques to measure fair value to the techniques discussed. \n\nThe present value technique used to measure fair value will depend on facts and circumstances specific to the asset or liability being measured (e.g. whether prices for comparable assets or liabilities can be observed in the market) and the availability of sufficient data. "]
["13A-Y","13A7-Y","13A71-Y",null,null,null,null,"13A-7-1",null,"IFRS 13:B13","Does the fair value measurement capture all the following elements from the perspective of market participants at the measurement date?"]
["13A-Y","13A7-Y","13A71-Y",null,null,null,null,"13A-7-1",null,null,"a) an estimate of future cash flows for the asset or liability being measured."]
["13A-Y","13A7-Y","13A71-Y",null,null,null,null,"13A-7-1",null,null,"b) expectations about possible variations in the amount and timing of the cash flows representing the uncertainty inherent in the cash flows."]
["13A-Y","13A7-Y","13A71-Y",null,null,null,null,"13A-7-1",null,null,"c) the time value of money, represented by the rate on risk-free monetary assets that have maturity dates or durations that coincide with the period covered by the cash flows and pose neither uncertainty in timing nor risk of default to the holder (i.e., a risk-free interest rate)."]
["13A-Y","13A7-Y","13A71-Y",null,null,null,null,"13A-7-1",null,null,"d) the price for bearing the uncertainty inherent in the cash flows (i.e., a risk premium)."]
["13A-Y","13A7-Y","13A71-Y",null,null,null,null,"13A-7-1",null,null,"e) other factors that market participants would take into account in the circumstances."]
["13A-Y","13A7-Y","13A71-Y",null,null,null,null,"13A-7-1",null,null,"f) for a liability, the non-performance risk relating to that liability, including the entity’s (i.e., the obligor’s) own credit risk."]
["13A-Y","13A7-Y","13A71-Y",null,null,null,null,null,null,null,"General principles"]
["13A-Y","13A7-Y","13A71-Y",null,null,null,null,"13A-7-1",null,"IFRS 13:B14","Have the following general principles that govern the application of any present value technique used to measure fair value been followed?"]
["13A-Y","13A7-Y","13A71-Y",null,null,null,null,"13A-7-1",null,"IFRS 13:B14(a)","a) Cash flows and discount rates should reflect assumptions that market participants would use when pricing the asset or liability. "]
["13A-Y","13A7-Y","13A71-Y",null,null,null,null,"13A-7-1",null,"IFRS 13:B14(b)","b) Cash flows and discount rates should take into account only the factors attributable to the asset or liability being measured. "]
["13A-Y","13A7-Y","13A71-Y",null,null,"13A71C1",4,"13A-7-1",null,"IFRS 13:B14(c)","c) Discount rates should reflect assumptions that are consistent with those inherent in the cash flows"]
["13A-Y","13A7-Y","13A71-Y","13A71C1-G",null,null,null,null,null,"IFRS 13:B14(c)","Note: For example, a discount rate that reflects the uncertainty in expectations about future defaults is appropriate if using contractual cash flows of a loan (i.e., a discount rate adjustment technique). That same rate should not be used if using expected (i.e., probability-weighted) cash flows (i.e., an expected present value technique) because the expected cash flows already reflect assumptions about the uncertainty in future defaults; instead, a discount rate that is commensurate with the risk inherent in the expected cash flows should be used. "]
["13A-Y","13A7-Y","13A71-Y",null,null,"13A71C2",4,"13A-7-1",null,"IFRS 13:B14(d)","d) Assumptions about cash flows and discount rates should be internally consistent."]
["13A-Y","13A7-Y","13A71-Y","13A71C2-G",null,null,null,null,null,"IFRS 13:B14(d)","Note: For example, nominal cash flows, which include the effect of inflation, should be discounted at a rate that includes the effect of inflation. The nominal risk-free interest rate includes the effect of inflation. Real cash flows, which exclude the effect of inflation, should be discounted at a rate that excludes the effect of inflation. Similarly, after-tax cash flows should be discounted using an after-tax discount rate. Pre-tax cash flows should be discounted at a rate consistent with those cash flows. "]
["13A-Y","13A7-Y","13A71-Y",null,null,null,null,"13A-7-1",null,"IFRS 13:B14(e)","e) Discount rates should be consistent with the underlying economic factors of the currency in which the cash flows are denominated. "]
["13A-Y","13A7-Y","13A71-Y",null,null,null,null,null,null,null,"Risk and uncertainty"]
["13A-Y","13A7-Y","13A71-Y",null,null,"13A71C3",4,"13A-7-1",null,"IFRS 13:B16","Does the fair value measurement include a risk premium reflecting the amount that market participants would demand as compensation for the uncertainty inherent in the cash flows?"]
["13A-Y","13A7-Y","13A71-Y","13A71C3-G",null,null,null,null,null,"IFRS 13:B15","Note: A fair value measurement using present value techniques is made under conditions of uncertainty because the cash flows used are estimates rather than known amounts. In many cases both the amount and timing of the cash flows are uncertain. Even contractually fixed amounts, such as the payments on a loan, are uncertain if there is risk of default. "]
["13A-Y","13A7-Y","13A71-Y",null,null,null,null,null,null,null,"Discount rate adjustment technique"]
["13A-Y","13A7-Y","13A71-Y",null,null,"13A711",4,"13A-7-1-1",null,null,"Has the entity used the discount rate adjustment technique under the present value technique to fair value an asset or a liability?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["13A-Y","13A7-Y","13A71-Y","13A711-G",null,null,null,null,null,"IFRS 13:B18","Note: The discount rate adjustment technique uses a single set of cash flows from the range of possible estimated amounts, whether contractual or promised (as is the case for a bond) or most likely cash flows. The discount rate used in the discount rate adjustment technique is derived from observed rates of return for comparable assets or liabilities that are traded in the market. Accordingly, the contractual, promised or most likely cash flows are discounted at an observed or estimated market rate for such conditional cash flows (i.e., a market rate of return)."]
["13A-Y","13A7-Y","13A71-Y","13A711-Y",null,null,null,"13A-7-1-1",null,"IFRS 13:B18","In arriving at the fair value, has the entity used a single set of cash flows from the range of possible estimated amounts, whether contractual or promised (as is the case for a bond) or most likely cash flows?"]
["13A-Y","13A7-Y","13A71-Y","13A711-Y",null,null,null,"13A-7-1-1",null,"IFRS 13:B18","Is the discount rate derived from observed rates of return for comparable assets or liabilities that are traded in the market?"]
["13A-Y","13A7-Y","13A71-Y","13A711-Y",null,null,null,"13A-7-1-1",null,"IFRS 13:B18","Are the contractual, promised or most likely cash flows discounted at an observed or estimated market rate for such conditional cash flows (i.e., a market rate of return)?"]
["13A-Y","13A7-Y","13A71-Y","13A711-Y",null,null,null,"13A-7-1-1",null,"IFRS 13:B19","The discount rate adjustment technique requires an analysis of market data for comparable assets or liabilities. Has the entity established comparability by considering the nature of the cash flows (e.g., whether the cash flows are contractual or non-contractual and are likely to respond similarly to changes in economic conditions), as well as other factors (e.g., credit standing, collateral, duration, restrictive covenants and liquidity)? "]
["13A-Y","13A7-Y","13A71-Y","13A711-Y",null,null,null,"13A-7-1-1",null,"IFRS 13:B22","When the discount rate adjustment technique is applied to fixed receipts or payments, has the entity included the adjustment for risk inherent in the cash flows of the asset or liability being measured in the discount rate?"]
["13A-Y","13A7-Y","13A71-Y","13A711-Y",null,null,null,"13A-7-1-1",null,"IFRS 13:B22","In cases where the cash flows are not fixed receipts or payments, has the entity considered an adjustment to the cash flows to achieve comparability with the observed asset or liability from which the discount rate is derived?"]
["13A-Y","13A7-Y","13A71-Y",null,null,null,null,null,null,null,"Expected present value technique"]
["13A-Y","13A7-Y","13A71-Y",null,null,"13A712",4,"13A-7-1-2",null,null,"Has the entity used the expected present value technique to fair value an asset or a liability?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["13A-Y","13A7-Y","13A71-Y","13A712-G",null,null,null,null,null,"IFRS 13:B23","Note: The expected present value technique uses as a starting point a set of cash flows that represents the probability-weighted average of all possible future cash flows (i.e., the expected cash flows). The resulting estimate is identical to expected value, which, in statistical terms, is the weighted average of a discrete random variable’s possible values with the respective probabilities as the weights. Because all possible cash flows are probability-weighted, the resulting expected cash flow is not conditional upon the occurrence of any specified event (unlike the cash flows used in the discount rate adjustment technique)."]
["13A-Y","13A7-Y","13A71-Y","13A712-Y",null,null,null,"13A-7-1-2",null,"IFRS 13:B23","Has the entity used as a starting point a set of cash flows that represents the probability-weighted average of all possible future cash flows (i.e., the expected cash flows)?"]
["13A-Y","13A7-Y","13A71-Y","13A712-Y",null,"13A712C1",5,"13A-7-1-2",null,"IFRS 13:B25","If the entity has applied the Method 1 present value technique (i.e., risk-adjusted expected cash flows and a risk-free rate) as discussed in paragraphs B17(b) and B25, has it:"]
["13A-Y","13A7-Y","13A71-Y","13A712-Y",null,null,null,null,null,null,"i) Adjusted the expected cash flows of an asset for systematic (i.e., market) risk by subtracting a cash risk premium (i.e., risk-adjusted expected cash flows) and"]
["13A-Y","13A7-Y","13A71-Y","13A712-Y",null,null,null,null,null,null,"ii) Discounted the risk adjusted expected cash flows at a risk-free interest rate?"]
["13A-Y","13A7-Y","13A71-Y","13A712-Y","13A712C1-G",null,null,null,null,"IFRS 13:B30","Note: When using an expected present value technique to measure fair value, either Method 1 or Method 2 could be used. The selection of Method 1 or Method 2 will depend on facts and circumstances specific to the asset or liability being measured, the extent to which sufficient data are available and the judgements applied."]
["13A-Y","13A7-Y","13A71-Y","13A712-Y",null,null,null,"13A-7-1-2",null,"IFRS 13:B26","If the entity has applied the Method 2 present value technique (i.e., expected cash flows that are not risk-adjusted and a discount rate that is) as discussed in paragraphs B17(c) and B26, has it discounted the expected cash flows using a discount rate which is adjusted for systematic risk by applying a risk premium to a risk-free interest rate?"]
["13A-Y","13A7-Y","13A71-Y","13A712-Y",null,null,null,null,null,null,"Multiple valuation techniques"]
["13A-Y","13A7-Y","13A71-Y","13A712-Y",null,"13A712C2",5,"13A-7-1-2",null,"IFRS 13:63","If the entity has used multiple valuation techniques to measure fair value, are the results (i.e., respective indications of fair value) evaluated considering the reasonableness of the range of values indicated by those results? "]
["13A-Y","13A7-Y","13A71-Y","13A712-Y","13A712C2-G",null,null,null,null,"IFRS 13:63","Note: IFRS 13 notes that in some cases a single valuation technique will be"]
["13A-Y","13A7-Y","13A71-Y","13A712-Y","13A712C2-G",null,null,null,null,"IFRS 13.IE10","appropriate (e.g., when valuing an asset or a liability using quoted prices in an active market for identical assets or liabilities) and in other cases, multiple valuation techniques will be appropriate (e.g., that might be the case when valuing a cash-generating unit).  "]
["13A-Y","13A7-Y","13A71-Y","13A712-Y",null,null,null,"13A-7-1-2",null,"IFRS 13:63","Is the fair value measurement the point within that range that is most representative of fair value in the circumstances?"]
["13A-Y","13A7-Y","13A71-Y","13A712-Y",null,null,null,"13A-7-1-2",null,"IFRS 13:64","If the transaction price is fair value at initial recognition and a valuation technique that uses unobservable inputs will be used to measure fair value in subsequent periods, has the entity calibrated the valuation technique so that at initial recognition the result of the valuation technique equals the transaction price?"]
["13A-Y","13A7-Y","13A71-Y","13A712-Y",null,null,null,"13A-7-1-2",null,"IFRS 13:64","After initial recognition, when measuring fair value using a valuation technique or techniques that use unobservable inputs, has the entity ensured that those valuation techniques reflect observable market data (e.g., the price for a similar asset or liability) at the measurement date?"]
["13A-Y","13A7-Y","13A71-Y","13A712-Y",null,null,null,"13A-7-1-2",null,"IFRS 13:65","Has the entity consistently applied the Valuation techniques used to measure fair value?"]
["13A-Y","13A7-Y","13A71-Y","13A712-Y",null,"13A712C3",5,"13A-7-1-2",null,"IFRS 13:65","Has a valuation technique or its application (e.g., a change in its weighting when multiple valuation techniques are used or a change in an adjustment applied to a valuation technique) only been changed when it results in a measurement that is equally or more representative of fair value in the circumstances?"]
["13A-Y","13A7-Y","13A71-Y","13A712-Y","13A712C3-G",null,null,null,null,"IFRS 13:65","Note: Following are  examples of events or changes in circumstances that may indicate a change in valuation technique or its application may be appropriate: \n\na) new markets develop;\nb) new information becomes available;\nc) information previously used is no longer available;\nd) valuation techniques improve; or\ne) market conditions change."]
["13A-Y","13A7-Y","13A71-Y","13A712-Y",null,"13A712C4",5,"13A-7-1-2",null,"IFRS 13:66","Has the entity accounted for revisions resulting from a change in the valuation technique or its application as a change in accounting estimate in accordance with IAS 8? "]
["13A-Y","13A7-Y","13A71-Y","13A712-Y","13A712C4-G",null,null,null,null,"IFRS 13:66","Note: The disclosures in IAS 8 for a change in accounting estimate are not required for revisions resulting from a change in a valuation technique or its application."]
["13A-Y",null,null,null,null,null,null,null,null,null,"Inputs to valuation techniques"]
["13A-Y",null,null,null,null,null,null,null,null,null,"General principles"]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:69","Has the entity selected inputs that are consistent with the characteristics of the asset or liability that market participants would take into account in a transaction for the asset or liability?"]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:69","Has the entity not incorporated premiums or discounts that reflect size as a characteristic of the entity’s holding (specifically, a blockage factor that adjusts the quoted price of an asset or a liability because the market’s normal daily trading volume is not sufficient to absorb the quantity held by the entity, as described in paragraph 80 of IFRS 13) rather than as a characteristic of the asset or liability (e.g., a control premium when measuring the fair value of a controlling interest) in a fair value measurement?"]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:69","If there is a quoted price in an active market (i.e., a Level 1 input) for an asset or a liability, has the entity used that price without adjustment when measuring fair value, except as specified in paragraph 79 of IFRS 13 (given below)?"]
["13A-Y",null,null,null,null,null,null,null,null,null,"Inputs based on bid and ask prices"]
["13A-Y",null,null,null,null,"13AC7",2,"13A",null,"IFRS 13:70","If an asset or a liability measured at fair value has a bid price and an ask price (e.g., an input from a dealer market), has the entity used the price within the bid-ask spread that is most representative of fair value in the circumstances to measure fair value regardless of where the input is categorised within the fair value hierarchy, or has the entity used a mid-market price or other pricing convention that is used by market participants as a practical expedient for selecting a point within the bid-ask spread?"]
["13A-Y","13AC7-G",null,null,null,null,null,null,null,"IFRS 13:70","Note: The use of bid prices for asset positions and ask prices for liability positions is permitted, but is not required."]
["13A-Y","13AC7-G",null,null,null,null,null,null,null,"IFRS 13:71","Note: IFRS 13 does not preclude the use of mid-market pricing or other pricing conventions that are used by market participants as a practical expedient for fair value measurements within a bid-ask spread."]
["13A-Y",null,null,null,null,null,null,null,null,null,"Fair value hierarchy"]
["13A-Y&G",null,null,null,null,null,null,null,null,"IFRS 13:72","Note: To increase consistency and comparability in fair value measurements and related disclosures, IFRS 13 establishes a fair value hierarchy that categorises into three levels the inputs to valuation techniques used to measure fair value. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1 inputs) and the lowest priority to unobservable inputs (Level 3 inputs)."]
["13A-Y",null,null,null,null,"13AC8",2,"13A",null,"IFRS 13:73","Has the entity determined the level of the fair value hierarchy in its entirety based on the lowest level input that is significant to the entire measurement?"]
["13A-Y","13AC8-G",null,null,null,null,null,null,null,"IFRS 13:73","Note: Assessing the significance of a particular input to the entire measurement requires judgement, taking into account factors specific to the asset or liability. Adjustments to arrive at measurements based on fair value, such as costs to sell when measuring fair value less costs to sell, shall not be taken into account when determining the level of the fair value hierarchy within which a fair value measurement is categorised."]
["13A-Y","13AC8-G",null,null,null,null,null,null,null,"IFRS 13:74","Note: The availability of relevant inputs and their relative subjectivity might affect the selection of appropriate valuation techniques. However, the fair value hierarchy prioritises the inputs to valuation techniques, not the valuation techniques used to measure fair value. For example, a fair value measurement developed using a present value technique might be categorised within Level 2 or Level 3, depending on the inputs that are significant to the entire measurement and the level of the fair value hierarchy within which those inputs are categorised."]
["13A-Y",null,null,null,null,"13AC9",2,"13A",null,"IFRS 13:75","If an observable input requires an adjustment using an unobservable input and that adjustment results in a significantly higher or lower fair value measurement, has the entity categorised the resulting measurement within Level 3 of the fair value hierarchy?"]
["13A-Y","13AC9-G",null,null,null,null,null,null,null,"IFRS 13:75","Note: For example, if a market participant would take into account the effect of a restriction on the sale of an asset when estimating the price for the asset, an entity would adjust the quoted price to reflect the effect of that  restriction. If that quoted price is a Level 2 input and the adjustment is an unobservable input that is significant to the entire measurement, the measurement would be categorised within Level 3 of the fair value hierarchy."]
["13A-Y",null,null,null,null,null,null,null,null,null,"Level 1 Inputs"]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:77","When available, has the entity determined fair value using quoted prices for identical assets or liabilities in an active market without adjustment, except as specified in paragraph 79 of IFRS 13 (given below):"]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:78","Has the entity determined both of the following for the Level 1 input?"]
["13A-Y",null,null,null,null,null,null,null,null,"IFRS 13:78(a)","a) the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability; and"]
["13A-Y",null,null,null,null,null,null,null,null,"IFRS 13:78(b)","b) whether the entity can enter into a transaction for the asset or liability at the price in that market at the measurement date."]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:79","Has the entity not made an adjustment to a Level 1 input except in the following circumstances:"]
["13A-Y",null,null,null,null,"13AC10",2,null,null,"IFRS 13:79(a)","a) When an entity holds a large number of similar (but not identical) assets or liabilities (e.g., debt securities) that are measured at fair value and a quoted price in an active market is available but not readily accessible for each of those assets or liabilities individually?"]
["13A-Y","13AC10-G",null,null,null,null,null,null,null,"IFRS 13:79(a)","Note: The use of an alternative pricing method results in a fair value measurement categorised within a lower level of the fair value hierarchy. \n"]
["13A-Y",null,null,null,null,"13AC11",2,"13A",null,"IFRS 13:79(b)","b) When a quoted price in an active market does not represent fair value at the measurement date, has the entity established and consistently applied a policy for identifying those events that might affect fair value measurements?  "]
["13A-Y","13AC11-G",null,null,null,null,null,null,null,"IFRS 13:79(b)","Note: Any adjustment to the quoted price of the asset results in a fair value measurement categorised within a lower level of the fair value hierarchy."]
["13A-Y",null,null,null,null,"13AC12",2,"13A",null,"IFRS 13:79(c)","c) When measuring the fair value of a liability or an entity’s own equity instrument using the quoted price for the identical item traded as an asset in an active market and that price needs to be adjusted for factors specific to the item or the asset (see paragraph 39 of IFRS 13)."]
["13A-Y","13AC12-G",null,null,null,null,null,null,null,"IFRS 13:79(c)","Note: Any adjustment to the quoted price of the asset results in a fair value measurement categorised within a lower level of the fair value hierarchy."]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:80","Has the fair value of a position in a single asset or liability traded in an active market (including a position comprising a large number of identical assets or liabilities, such as a holding of financial instruments) been measured within Level 1 as the product of the quoted price for the individual asset or liability and the quantity held by the entity, even if a market’s normal daily trading volume is not sufficient to absorb the quantity held and placing orders to sell the position in a single transaction might affect the quoted price?"]
["13A-Y",null,null,null,null,null,null,null,null,null,"Level 2 Inputs"]
["13A-Y&G",null,null,null,null,null,null,null,null,"IFRS 13:82","Note: If the asset or liability has a specified (contractual) term, a level 2 input must be observable for substantially the full term of the asset or liability."]
["13A-Y&G",null,null,null,null,null,null,null,null,"IFRS 13:82","Note: Level 2 inputs include the following:\na) quoted prices for similar assets or liabilities in active markets.\nb) quoted prices for identical or similar assets or liabilities in markets that are not active.\nc) inputs other than quoted prices that are observable for the asset or liability, for example: (i) interest rates and yield curves observable at commonly quoted intervals (ii) implied volatilities and (iii) credit spreads\nd) market-corroborated inputs."]
["13A-Y",null,null,null,null,"13AC13",2,"13A",null,"IFRS 13:83","Has the entity adjusted Level 2 inputs depending on factors specific to the asset or liability, such as:  "]
["13A-Y",null,null,null,null,null,null,null,null,null,"a) the condition or location of the asset;"]
["13A-Y",null,null,null,null,null,null,null,null,null,"b) the extent to which inputs relate to items that are comparable to the asset or liability; and"]
["13A-Y",null,null,null,null,null,null,null,null,null,"c) the volume or level of activity in the markets within which the inputs are observed."]
["13A-Y","13AC13-G",null,null,null,null,null,null,null,"IFRS 13:84","Note: An adjustment to a Level 2 input that is significant to the entire measurement might result in fair value measurement categorised within Level 3 of the fair value hierarchy if the adjustment uses significant unobservable inputs."]
["13A-Y",null,null,null,null,null,null,null,null,null,"Level 3 Inputs"]
["13A-Y",null,null,null,null,"13AC14",2,"13A",null,"IFRS 13:87","Has the entity only used unobservable inputs to the extent that relevant observable inputs are not available?"]
["13A-Y","13AC14-G",null,null,null,null,null,"13A",null,"IFRS 13:88","Note: Assumptions about risk include the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique."]
["13A-Y","13AC14-G",null,null,null,null,null,null,null,"IFRS 13:88","Note: A measurement that does not include an adjustment for risk would not represent a fair value measurement if market participants would include one when pricing the asset or liability. For example, it might be necessary to include a risk adjustment when there is significant measurement uncertainty (e.g., when there has been a significant decrease in the volume or level of activity when compared with normal market activity for the asset or liability, or similar assets or liabilities, and the entity has determined that the transaction price or quoted price does not represent fair value)."]
["13A-Y","13AC14-G",null,null,null,null,null,null,null,"IFRS 13:89","Note: An entity shall develop unobservable inputs using the best information available in the circumstances, which might include the entity’s own data. In developing unobservable inputs, an entity may begin with its own data, but it shall adjust those data if reasonably available information indicates that other market participants would use different data or there is something particular to the entity that is not available to other market participants (e.g., an entity-specific synergy). An entity need not undertake exhaustive efforts to obtain information about market participant assumptions. However, an entity shall take into account all information about market participant assumptions that is reasonably available. Unobservable inputs developed in the manner described above are considered market participant assumptions and meet the objective of a fair value measurement."]
["13A-Y",null,null,null,null,null,null,null,null,null,"Measuring fair value when the volume or level of activity for an asset or a liability has significantly decreased"]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:B37","Has the entity evaluated the significance and relevance of the following factors to determine, on the basis of the evidence available, whether there has been a significant decrease in the volume or level of activity for an asset or liability?"]
["13A-Y",null,null,null,null,null,null,null,null,null,"a) There are few recent transactions."]
["13A-Y",null,null,null,null,null,null,null,null,null,"b) Price quotations are not developed using current information. "]
["13A-Y",null,null,null,null,null,null,null,null,null,"c) Price quotations vary substantially either over time or among market-makers "]
["13A-Y",null,null,null,null,null,null,null,null,null,"d) Indices that previously were highly correlated with the fair values of the asset or liability are demonstrably uncorrelated with recent indications of fair value for that asset or liability. "]
["13A-Y",null,null,null,null,null,null,null,null,null,"e) There is a significant increase in implied liquidity risk premiums, yields or performance indicators (such as delinquency rates or loss severities) for observed transactions or quoted prices when compared with the entity’s estimate of expected cash flows, taking into account all available market data about credit and other non-performance risk for the asset or liability. "]
["13A-Y",null,null,null,null,null,null,null,null,null,"f) There is a wide bid-ask spread or significant increase in the bid-ask spread. "]
["13A-Y",null,null,null,null,null,null,null,null,null,"g) There is a significant decline in the activity of, or there is an absence of, a market for new issues (i.e., a primary market) for the asset or liability or similar assets or liabilities. "]
["13A-Y",null,null,null,null,null,null,null,null,null,"h) Little information is publicly available (e.g., for transactions that take place in a principal-to-principal market)"]
["13A-Y",null,null,null,null,"13A8",2,"13A-8",null,"IFRS 13:B38","If an entity concludes that there has been a significant decrease in the volume or level of activity for the asset or liability in relation to normal market activity for the asset or liability (or similar assets or liabilities) and determines that a transaction or quoted price does not represent fair value, has the entity made an adjustment (which may be significant to the fair value measurement in its entirety) to the transactions or quoted prices that are used as a basis for measuring fair value?"]
["13A-Y","13A8-G",null,null,null,null,null,null,null,"IFRS 13:B39","Note: IFRS 13 does not prescribe a methodology for making significant adjustments to transactions or quoted prices. Regardless of the valuation technique used, an entity shall include appropriate risk adjustments, including a risk premium reflecting the amount that market participants would demand as compensation for the uncertainty inherent in the cash flows of an asset or a liability."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["13A-Y","13A8-Y",null,null,null,null,null,"13A-8",null,"IFRS 13:B40","If there has been a significant decrease in the volume or level of activity for the asset or liability, has the entity considered that a change in valuation technique or the use of multiple valuation techniques may be appropriate?"]
["13A-Y",null,null,null,null,null,null,null,null,null,"Identifying transactions that are not orderly"]
["13A-Y&G",null,null,null,null,null,null,null,null,"IFRS 13:B43","Note: The determination of whether a transaction is orderly (or is not orderly) is more difficult if there has been a significant decrease in the volume or level of activity for the asset or liability in relation to normal market activity for the asset or liability (or similar assets or liabilities). In such circumstances it is not appropriate to conclude that all transactions in that market are not orderly (i.e., forced liquidations or distress sales)."]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:B43","Has the entity considered the following circumstances that may indicate that a transaction is not orderly:"]
["13A-Y",null,null,null,null,null,null,null,null,null,"a) There was not adequate exposure to the market for a period before the measurement date to allow for marketing activities that are usual and customary for transactions involving such assets or liabilities under current market conditions."]
["13A-Y",null,null,null,null,null,null,null,null,null,"b) There was a usual and customary marketing period, but the seller marketed the asset or liability to a single market participant."]
["13A-Y",null,null,null,null,null,null,null,null,null,"c) The seller is in or near bankruptcy or receivership (i.e., the seller is distressed)."]
["13A-Y",null,null,null,null,null,null,null,null,null,"d) The seller was required to sell to meet regulatory or legal requirements (i.e., the seller was forced)."]
["13A-Y",null,null,null,null,null,null,null,null,null,"e) The transaction price is an outlier when compared with other recent transactions for the same or similar asset or liability."]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:B44","Has the entity considered all the following when measuring fair value or estimating market risk premiums:"]
["13A-Y",null,null,null,null,null,null,null,null,null,"a) If the evidence indicates that a transaction is not orderly, an entity shall place little, if any, weight (compared with other indications of fair value) on that transaction price."]
["13A-Y",null,null,null,null,null,null,null,null,null,"b) If the evidence indicates that a transaction is orderly, an entity shall take into account that transaction price. The amount of weight placed on that transaction price when compared with other indications of fair value will depend on the facts and circumstances, such as (i) the volume of the transaction, (ii) the comparability of the transaction to the asset or liability being measured, (iii) the proximity of the transaction to the measurement date."]
["13A-Y",null,null,null,null,null,null,null,null,null,"c) If an entity does not have sufficient information to conclude whether a transaction is orderly, it shall take into account the transaction price, but place less weight on the transaction when compared with other transactions that are known to be orderly."]
["13A-Y",null,null,null,null,null,null,null,null,null,"Using quoted prices provided by third parties"]
["13A-Y&G",null,null,null,null,null,null,null,null,"IFRS 13:B45","Note: IFRS 13 does not preclude the use of quoted prices provided by third parties, such as pricing services or brokers, if an entity has determined that the quoted prices provided by those parties are developed in accordance with this IFRS."]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:B46","If there has been a significant decrease in the volume or level of activity for the asset or liability, has the entity evaluated whether the quoted prices provided by third parties are developed using current information that reflects orderly transactions or a valuation technique that reflects market participant assumptions (including assumptions about risk)?"]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:B46","In weighting a quoted price as an input to a fair value measurement, has the entity placed less weight (when compared with other indications of fair value that reflect the results of transactions) on quotes that do not reflect the result of transactions?"]
["13A-Y",null,null,null,null,null,null,"13A",null,"IFRS 13:B47","Has the entity considered the nature of a quote (e.g., whether the quote is an indicative price or a binding offer) when weighting the available evidence and placed more weight to quotes provided by third parties that represent binding offers?"]
[]
[null,null,null,null,null,null,null,null,null,null,"*END*"]

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[null,null,null,null,null,null,null,"IFRS 13","Fair Value Measurement ",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"IFRS 13 Fair Value Measurement defines fair value, provides guidance on its determination and requires disclosures about fair value measurements but does not change the requirements about the items that should be measured or disclosed at fair value. This IFRS applies to IFRSs that require or permit fair value measurements or disclosures about fair value measurements (and measurements, such as fair value less costs to sell, based on fair value or disclosures about those measurements), except in specified circumstances.  ",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IFRS 13.  ",null,null,"Show"]
[null,null,null,null,null,null,null,null,null,null,null,"Hide"]
[null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"No"]
["-G",null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\n"]
["-G",null,null,null,null,null,null,"IFRS 13:C6","IFRS 16 Leases, issued in January 2016, amended paragraph 6. An entity shall apply that amendment for annual periods beginning on or after 1 January 2019."]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective:"]
["-G",null,null,null,null,null,null,null,"None"]
["-G",null,null,null,null,null,null,"IFRS 13:5","SCOPE NOTE\n\nIFRS 13 applies when another IFRS requires or permits fair value measurements or disclosures about fair value measurements (and measurements, such as fair value less costs to sell, based on fair value or disclosures about those measurements), except in specified circumstances."]
["-G",null,null,null,null,null,null,"IFRS 13:6","The measurement and disclosure requirements of IFRS 13 do not apply to the following:"]
["-G",null,null,null,null,null,null,null,"a) share-based payment transactions within the scope of IFRS 2 Share-based Payment; \n"]
["-G",null,null,null,null,null,null,null,"b) leasing transactions within the scope of IFRS 16 Leases; and"]
["-G",null,null,null,null,null,null,null,"c) measurements that have some similarities to fair value but are not fair value, such as net realisable value in IAS 2 Inventories or value in use in IAS 36 Impairment of Assets."]
["-G",null,null,null,null,null,null,"IFRS 13:7","The disclosures required by IFRS 13 are not required for the following:"]
["-G",null,null,null,null,null,null,null,"a) plan assets measured at fair value in accordance with IAS 19 Employee Benefits;\n"]
["-G",null,null,null,null,null,null,null,"b) retirement benefit plan investments measured at fair value in accordance with IAS 26 Accounting and Reporting by Retirement Benefit Plans; and\n"]
["-G",null,null,null,null,null,null,null,"c) assets for which recoverable amount is fair value less costs of disposal in accordance with IAS 36."]
["-G",null,null,null,null,null,null,"IFRS 13:8","The fair value measurement framework described in IFRS 13 applies to both initial and subsequent measurement if fair value is required or permitted by other IFRSs."]
[null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,"13A",1,"13A","13A",null,"Does the entity have assets or liabilities that are measured at fair value on a recurring or non-recurring basis in the statement of financial position after initial recognition?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["13A-Y",null,null,"13AC1",2,"13A",null,"IFRS 13:91","An entity shall disclose information that helps users of its financial statements assess both of the following:"]
["13A-Y",null,null,null,null,null,null,null,"a) for assets and liabilities that are measured at fair value on a recurring or non-recurring basis in the statement of financial position after initial recognition, the valuation techniques and inputs used to develop those measurements."]
["13A-Y",null,null,null,null,null,null,null,"b) for recurring fair value measurements using significant unobservable inputs (Level 3), the effect of the measurements on profit or loss or other comprehensive income for the period."]
["13A-Y","13AC1-G",null,null,null,null,null,null,"Note: Paragraph 93 of IFRS 13 (set out below), specifies the minimum disclosures required to satisfy this requirement."]
["13A-Y","13AC1-G",null,null,null,null,null,"IFRS 13:92","Note: To meet the objectives above, an entity shall consider all the following:\n\na) the level of detail necessary to satisfy the disclosure requirements;\nb) how much emphasis to place on each of the various requirements;\nc) how much aggregation or disaggregation to undertake; and\nd) whether users of financial statements need additional information to evaluate the quantitative information disclosed."]
["13A-Y",null,null,null,null,"13A",null,"IFRS 13:92","If the disclosures provided in accordance with IFRS 13 and other IFRSs are insufficient to meet the objectives in paragraph 91 of IFRS 13, has the entity disclosed additional information necessary to meet those objectives?"]
["13A-Y",null,null,"13A1",2,"13A-1",null,null,"Does the entity have assets and liabilities that are measured at fair value on a recurring basis in the statement of financial position after initial recognition?"]
["13A-Y","13A1-G",null,null,null,null,null,"IFRS 13:93(a)","Note: Recurring fair value measurements of assets or liabilities are those that other IFRSs require or permit in the statement of financial position at the end of each reporting period."]
[null,null,null,null,null,null,null,null,"If yes :"]
["13A-Y","13A1-Y",null,null,null,null,null,null,"For Recurring Fair Value Measurements:"]
["13A-Y","13A1-Y",null,null,null,"13A-1",null,"IFRS 13:93","An entity shall disclose, at a minimum, the following information for each class of assets and liabilities measured at fair value on a recurring basis (including measurements based on fair value within the scope of IFRS 13) in the statement of financial position after initial  recognition:"]
["13A-Y","13A1-Y",null,null,null,"13A-1",null,"IFRS 13:93(a)","a) the fair value measurement at the end of the reporting period."]
["13A-Y","13A1-Y",null,null,null,"13A-1",null,"IFRS 13:93(b)","b) the level of the fair value hierarchy within which the fair value measurements are categorised in their entirety (Level 1, 2 or 3)."]
["13A-Y","13A1-Y",null,"13A1C1",3,"13A-1",null,"IFRS 13:93(c)","c) for assets and liabilities held at the end of the reporting period:"]
["13A-Y","13A1-Y",null,null,null,null,null,null,"i) the amounts of any transfers between Level 1 and Level 2 of the fair\nvalue hierarchy"]
["13A-Y","13A1-Y",null,null,null,null,null,null,"ii) the reasons for those transfers"]
["13A-Y","13A1-Y",null,null,null,null,null,null,"iii) the entity’s policy for determining when transfers between levels are deemed to have occurred (See paragraph IFRS 13.95 below)"]
["13A-Y","13A1-Y","13A1C1-G",null,null,null,null,null,"Note: Transfers into each level shall be disclosed and discussed separately from transfers out of each level."]
["13A-Y","13A1-Y",null,"13A1C2",3,"13A-1",null,"IFRS 13:93(d)","d) for fair value measurements categorised within Level 2 and Level 3 of the fair value hierarchy:"]
["13A-Y","13A1-Y",null,null,null,null,null,null,"i) a description of the valuation technique(s) and the inputs used in the fair value measurement."]
["13A-Y","13A1-Y",null,null,null,null,null,null,"ii) if there has been a change in valuation technique (e.g., changing from a market approach to an income approach or the use of an additional valuation technique), the entity shall disclose that change and the reason(s) for making it."]
["13A-Y","13A1-Y",null,null,null,null,null,"IFRS 13:93(d)","iii) for fair value measurements categorised within Level 3 of the fair value hierarchy, an entity shall provide quantitative information about the significant unobservable inputs used in the fair value measurement."]
["13A-Y","13A1-Y","13A1C2-G",null,null,null,null,"IFRS 13:93(d)","Note: An entity is not required to create quantitative information to comply with this disclosure requirement if quantitative unobservable inputs are not developed by the entity when measuring fair value (e.g., when an entity uses prices from prior transactions or third party pricing information without adjustment). However, when providing this disclosure an entity cannot ignore quantitative unobservable inputs that are significant to the fair value measurement and are reasonably available to the entity."]
["13A-Y","13A1-Y",null,null,null,"13A-1",null,"IFRS 13:93(e)","e) for fair value measurements categorised within Level 3 of the fair value hierarchy, a reconciliation from the opening balances to the closing balances, disclosing separately changes during the period attributable to the following:"]
["13A-Y","13A1-Y",null,null,null,null,null,"IFRS 13:93(e)(i)","i) total gains or losses for the period recognised in profit or loss, and the line item(s) in profit or loss in which those gains or losses are recognised."]
["13A-Y","13A1-Y",null,null,null,null,null,"IFRS 13:93(e)(ii)","ii) total gains or losses for the period recognised in other comprehensive income, and the line item(s) in other comprehensive income in which those gains or losses are recognised."]
["13A-Y","13A1-Y",null,null,null,null,null,"IFRS 13:93(e)(iii)","iii) purchases, sales, issues and settlements (each of those types of changes disclosed separately)."]
["13A-Y","13A1-Y",null,null,null,null,null,"IFRS 13:93(e)(iv)","iv) the amounts of any transfers into or out of Level 3 of the fair value hierarchy, the reasons for those transfers and the entity’s policy for determining when transfers between levels are deemed to have occurred (See paragraph IFRS 13.95 below). Transfers into Level 3 shall be disclosed and discussed separately from transfers out of Level 3."]
["13A-Y","13A1-Y",null,null,null,"13A-1",null,"IFRS 13:93(f)","f) for fair value measurements categorised within Level 3 of the fair value hierarchy:"]
["13A-Y","13A1-Y",null,null,null,"13A-1",null,null,"i) the amount of the total gains or losses for the period in IFRS 13.93(e)(i) included in profit or loss that is attributable to the change in unrealised gains or losses relating to those assets and liabilities held at the end of the reporting period."]
["13A-Y","13A1-Y",null,null,null,"13A-1",null,null,"ii) the line item(s) in profit or loss in which those unrealised gains or losses are recognised."]
["13A-Y","13A1-Y",null,null,null,"13A-1",null,"IFRS 13:93(g)","g) for fair value measurements categorised within Level 3 of the fair value hierarchy, a description of the valuation processes used by the entity (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period)."]
["13A-Y","13A1-Y",null,"13A1C3",3,"13A-1",null,"IFRS 13:93(h)","h) for fair value measurements categorised within Level 3 of the fair value hierarchy:"]
["13A-Y","13A1-Y",null,null,null,null,null,"IFRS 13:93(h)(i)","i) for all such measurements, a narrative description of the sensitivity of the fair value measurement to changes in unobservable inputs if a change in those inputs to a different amount might result in a significantly higher or lower fair value measurement."]
["13A-Y","13A1-Y",null,null,null,null,null,"IFRS 13:93(h)(i)","If there are interrelationships between those inputs and other unobservable inputs used in the fair value measurement, an entity shall also provide a description of those interrelationships and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement."]
["13A-Y","13A1-Y",null,null,null,null,null,"IFRS 13:93(h)(ii)","ii) for financial assets and financial liabilities:"]
["13A-Y","13A1-Y",null,null,null,null,null,null,"If changing one or more of the unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, an entity shall state that fact and disclose the effect of those changes."]
["13A-Y","13A1-Y",null,null,null,null,null,null,"The entity shall disclose how the effect of a change to reflect a reasonably possible alternative assumption was calculated. For that purpose, significance shall be judged with respect to profit or loss, and total assets or total liabilities, or, when changes in fair value are recognised in other comprehensive income, total equity."]
["13A-Y","13A1-Y","13A1C3-G",null,null,null,null,"IFRS 13:IE66","Note: At a minimum, the unobservable inputs disclosed when complying with IFRS 13.93(d) shall be considered for this disclosure."]
["13A-Y","13A1-Y",null,null,null,"13A-1",null,"IFRS 13:93(i)","i) for fair value measurements, if the highest and best use of a nonfinancial asset differs from its current use, an entity shall disclose that fact and why the nonfinancial asset is being used in a manner that differs from its highest and best use."]
["13A-Y",null,null,"13A2",2,"13A-2",null,null,"Does the entity have assets and liabilities that are measured at fair value on a non-recurring  basis in the statement of financial position after initial recognition?"]
["13A-Y","13A2-G",null,null,null,null,null,"IFRS 13:93(a)","Note: Non-recurring fair value measurements of assets or liabilities are those that other IFRSs require or permit in the statement of financial position in particular circumstances (e.g., when an entity measures an asset held for sale at fair value less costs to sell in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations because the asset’s fair value less costs to sell is lower than its carrying amount)."]
[null,null,null,null,null,null,null,null,"If yes :"]
["13A-Y","13A2-Y",null,null,null,null,null,null,"For Non-recurring Fair Value Measurements:"]
["13A-Y","13A2-Y",null,null,null,"13A-2",null,"IFRS 13:93","An entity shall disclose, at a minimum, the following information for each class of assets and liabilities (see paragraph IFRS 13.94 below for information on determining appropriate classes of assets and liabilities) measured at fair value on a non-recurring basis (including measurements based on fair value within the scope of IFRS 13) in the statement of financial position after initial  recognition:"]
["13A-Y","13A2-Y",null,null,null,"13A-2",null,"IFRS 13:93(a)","a) the fair value measurement at the end of the reporting period and the reasons for the measurement."]
["13A-Y","13A2-Y",null,null,null,"13A-2",null,"IFRS 13:93(b)","b) the level of the fair value hierarchy within which the fair value measurements are categorised in their entirety (Level 1, 2 or 3)."]
["13A-Y","13A2-Y",null,"13A2C2",3,"13A-2",null,"IFRS 13:93(d)","d) for fair value measurements categorised within Level 2 and Level 3 of the fair value hierarchy:"]
["13A-Y","13A2-Y",null,null,null,null,null,null,"i) a description of the valuation technique(s) and the inputs used in the fair value measurement."]
["13A-Y","13A2-Y",null,null,null,null,null,null,"ii) if there has been a change in valuation technique (e.g., changing from a market approach to an income approach or the use of an additional valuation technique), the entity shall disclose that change and the reason(s) for making it."]
["13A-Y","13A2-Y",null,null,null,"13A-2",null,"IFRS 13:93(d)","iii) for fair value measurements categorised within Level 3 of the fair value hierarchy, an entity shall provide quantitative information about the significant unobservable inputs used in the fair value measurement."]
["13A-Y","13A2-Y","13A2C2-G",null,null,null,null,"IFRS 13:93(d)","Note: An entity is not required to create quantitative information to comply with this disclosure requirement if quantitative unobservable inputs are not developed by the entity when measuring fair value (e.g., when an entity uses prices from prior transactions or third party pricing information without adjustment). However, when providing this disclosure an entity cannot ignore quantitative unobservable inputs that are significant to the fair value measurement and are reasonably available to the entity."]
["13A-Y","13A2-Y",null,null,null,"13A-2",null,"IFRS 13:93(g)","e) for fair value measurements categorised within Level 3 of the fair value hierarchy, a description of the valuation processes used by the entity (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period)."]
["13A-Y","13A2-Y",null,null,null,"13A-2",null,"IFRS 13:93(i)","f) for fair value measurements, if the highest and best use of a nonfinancial asset differs from its current use, an entity shall disclose that fact and why the nonfinancial asset is being used in a manner that differs from its highest and best use."]
["13A-Y","OR,13A1-Y,13A2-Y",null,null,null,null,null,null,"For Recurring and Non-Recurring Fair Value Measurements:"]
["13A-Y","OR,13A1-Y,13A2-Y",null,null,null,"13A-1, 13A-2",null,"IFRS 13:94","An entity shall determine appropriate classes of assets and liabilities on the basis of the following:"]
["13A-Y","OR,13A1-Y,13A2-Y",null,null,null,null,null,null,"a) the nature, characteristics and risks of the asset or liability; and"]
["13A-Y","OR,13A1-Y,13A2-Y",null,null,null,null,null,null,"b) the level of the fair value hierarchy within which the fair value measurement is categorised."]
["13A-Y","OR,13A1-Y,13A2-Y",null,"13A1A2C1",3,"13A-1, 13A-2",null,"IFRS 13:94","When the class of assets and liabilities have greater disaggregation than the line items presented in the statement of financial position, has the entity provided information sufficient to permit reconciliation to the line items presented in the statement of financial position?"]
["13A-Y","OR,13A1-Y,13A2-Y","13A1A2C1-G",null,null,null,null,"IFRS 13:94","Note: The number of classes may need to be greater for fair value measurements categorised within Level 3 of the fair value hierarchy because those measurements have a greater degree of uncertainty and subjectivity. Determining appropriate classes of assets and liabilities for which disclosures about fair value measurements should be provided requires judgement. A class of assets and liabilities will often require greater disaggregation than the line items presented in the statement of financial position. If another IFRS specifies the class for an asset or a liability, an entity may use that class in providing the disclosures required in IFRS 13 if that class meets the requirements of paragraph 94 of IFRS 13."]
["13A-Y","OR,13A1-Y,13A2-Y",null,"13A1A2C2",3,"13A-1, 13A-2",null,"IFRS 13:95","An entity shall disclose and consistently follow its policy for determining when transfers between levels of the fair value hierarchy are deemed to have occurred in accordance with paragraph 93(c) and (e)(iv) of IFRS 13. Is the policy on timing of recognising transfers same for transfers into the levels as for transfers out of the levels?"]
["13A-Y","OR,13A1-Y,13A2-Y","13A1A2C2-G",null,null,null,null,"IFRS 13:95","Note: Examples of policies for determining the timing of transfers include the\nfollowing:\na. the date of the event or change in circumstances that caused the transfer.\nb. the beginning of the reporting period.\nc. the end of the reporting period."]
["13A-Y","OR,13A1-Y,13A2-Y",null,"13A1A2C3",3,"13A-1, 13A-2",null,"IFRS 13:96","If the entity has made an accounting policy decision to use the exception in paragraph 48 of IFRS 13, has it disclosed the fact? "]
["13A-Y","OR,13A1-Y,13A2-Y","13A1A2C3-G",null,null,null,null,"IFRS 13:48","Note: Exception given in paragraph 48 of IFRS 13 permits an entity to measure the fair value of a group of financial assets and financial liabilities on the basis of the price that would be received to sell a net long position (i.e., an asset) for a particular risk exposure or paid to transfer a net short position (i.e., a liability) for a particular risk exposure in an orderly transaction between market participants at the measurement date under current market conditions."]
[null,null,null,"13B",1,"13B","13B",null,"Does the entity have assets or liabilities not measured at fair value in the statement of financial position but for which the fair value is disclosed?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["13B-G",null,null,null,null,null,null,"IFRS 13:97","Note: An entity is not required to provide the quantitative disclosures about significant unobservable inputs used in fair value measurements categorised within Level 3 of the fair value hierarchy required by paragraph 93(d) of IFRS 13. For such assets and liabilities, an entity does not need to provide the other disclosures required by IFRS 13."]
["13B-Y",null,null,"13BC1",2,"13B",null,"IFRS 13:97","For each class of assets and liabilities not measured at fair value in the statement of financial position but for which the fair value is disclosed, an entity shall disclose:"]
["13B-Y",null,null,null,null,null,null,"IFRS 13:93(b)","a) the level of the fair value hierarchy within which the fair value measurements are categorised in their entirety (Level 1, 2 or 3)."]
["13B-Y",null,null,null,null,null,null,"IFRS 13:93(d)","b) for fair value measurements categorised within Level 2 and Level 3 of the fair value hierarchy:"]
["13B-Y",null,null,null,null,null,null,null,"i) a description of the valuation technique(s) and the inputs used in the fair value measurement."]
["13B-Y",null,null,null,null,null,null,null,"ii) If there has been a change in valuation technique (e.g., changing from a market approach to an income approach or the use of an additional valuation technique), the entity shall disclose that change and the reason(s) for making it."]
["13B-Y",null,null,null,null,null,null,"IFRS 13:93(i)","c) for the fair value measurements, if the highest and best use of a nonfinancial asset differs from its current use, an entity shall disclose that fact and why the nonfinancial asset is being used in a manner that differs from its highest and best use."]
["13B-Y","13BC1-G",null,null,null,null,null,"IFRS 13:97","For each class of assets and liabilities not measured at fair value in the statement of financial position but for which the fair value is disclosed, an entity shall disclose the information required by paragraph 93(b), (d) and (i) of IFRS 13."]
["13B-Y",null,null,null,null,"13B",null,"IFRS 13:98","For a liability measured at fair value and issued with an inseparable third-party credit enhancement, has the entity disclosed the existence of that credit enhancement and whether it is reflected in the fair value measurement of the liability?"]
["13B-Y",null,null,null,null,"13B",null,"IFRS 13:99","Has the entity presented the quantitative disclosures required by IFRS 13 in a tabular format unless another format is more appropriate?"]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS14A","index":27,"n_rows":71,"n_cols":12,"rows_kept":71,"cut":false,"hidden":false,"merged":[]}
[null,"p/c",null,"Parent","level",null,null,"Index",null,null,"AcctTQsummary","Yes"]
[null,null,null,null,null,null,null,"IFRS 14","Regulatory Deferral Accounts",null,null,"No"]
[null,null,null,null,null,null,null,null,null,null,null,"N/A"]
[null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"In January 2014, the IASB issued IFRS 14. The standard describes regulatory deferral account balances as amounts of expense or income that would not be recognised as assets or liabilities in accordance with other Standards, but that qualify to be deferred in accordance with this Standard because the amount is included, or is expected to be included, by the rate regulator in establishing the price(s) that an entity can charge to customers for rate-regulated goods or services.",null,null,"Show"]
[null,null,null,null,null,null,null,null,"This Standard permits a first-time adopter within its scope to continue to account for regulatory deferral account balances in its first IFRS financial statements in accordance with its previous GAAP when it adopts IFRS. However, IFRS 14 introduces limited changes to some previous GAAP accounting practices for regulatory deferral account balances, which are primarily related to the presentation of these accounts.",null,null,"Hide"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses the accounting requirements of IFRS 14.",null,null,"Yes"]
[null,null,null,null,null,null,null,null,"IFRS 14 is effective for annual periods beginning on or after 1 January 2016 with early application permitted.  ",null,null,"No"]
[null,null,null,null,null,null,null,null,null,null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\nNone\n"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective:"]
["-G",null,null,null,null,null,null,"IFRS 14:13","Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, amended the footnote to the first occurrence of ‘reliable’ in paragraph 13. An entity shall apply that amendment for annual periods beginning on or after 1 January 2020. "]
["-G",null,null,null,null,null,null,null,"SCOPE NOTE\n\nThe scope of this Standard is limited to first-time adopters that recognised regulatory deferral account balances in their financial statements in accordance with their previous GAAP, as defined in IFRS 1 First-time Adoption of International Financial Reporting Standards (i.e. the basis of accounting that a first-time adopter\nused immediately before adopting IFRS). An entity that is within the scope of, and that elects to apply, this Standard in its first IFRS financial statements continues to apply it in the entity’s subsequent financial statements."]
["-G",null,null,null,null,null,null,"IFRS 14:A","Defined Terms:\n\nFirst IFRS financial statements: The first annual financial statements in which an entity adopts International Financial Reporting Standards (IFRS), by an explicit and unreserved statement of compliance with IFRS.\n\nFirst-time adopter: An entity that presents its first IFRS financial statements. \n\nPrevious GAAP: The basis of accounting that a first-time adopter used immediately before adopting IFRS.\n\nRate-regulated activities: An entity’s activities that are subject to rate regulation.\n\nRate regulation: A framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.\n\nRate regulator: An authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity.\n\nRegulatory deferral account balance: The balance of any expense (or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies for deferral because it is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers."]
[null,null,null,null,null,"TQ Group","TQ","Reference","SCOPE","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Scope"]
[null,null,null,"14A",1,"14A","14A","IFRS 14.5","Does the entity (a) conducts rate-regulated activities; and (b) recognised amounts that qualify as regulatory deferral account balances in its financial statements in accordance with its previous GAAP?"]
[null,null,null,null,null,null,null,null,"If Yes"]
["14A-G",null,null,null,null,null,null,"IFRS 14:B1","This Standard applies only to the rate-regulated activities that are subject to statutory or regulatory restrictions through the actions of a rate regulator, regardless of the type of entity or the industry to which it belongs."]
["14A-G",null,null,null,null,null,null,"IFRS 14:B2","An entity shall not apply this Standard to activities that are self-regulated, i.e. activities that are not subject to a pricing framework that is overseen and/or approved by a rate regulator. This does not prevent the entity from being eligible to apply this Standard when: (a) the entity’s own governing body or a related party establishes rates both in the interest of the customers and to ensure the overall financial viability of the entity within a specified pricing framework; and (b) the framework is subject to oversight and/or approval by an authorised body that is empowered by statute or regulation."]
["14A-Y",null,null,"14AC1",2,null,null,"IFRS 14:6","Has the entity applied the requirements of this Standard in its financial statements for subsequent periods if and only if, in its first IFRS financial statements, it recognised regulatory deferral account balances by electing to apply the requirements of this Standard?"]
["14A-Y","14AC1-G",null,null,null,null,null,"IFRS 14:7","This Standard does not address other aspects of accounting by entities that are engaged in rate-regulated activities. By applying the requirements in this Standard, any amounts that are permitted or required to be recognised as assets or liabilities in accordance with other Standards shall not be included within the amounts classified as regulatory deferral account balances."]
["14A-Y",null,null,null,null,null,null,"IFRS 14:8","Has the entity applied all of its requirements to all regulatory deferral account balances that arise from all of the entity’s rate-regulated activities?"]
[null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,"14B",1,"14B","14B","IFRS 14:9","Has the entity elected to apply IFRS 14?"]
[null,null,null,null,null,null,null,null,"If Yes"]
["14B-Y",null,null,"14BC1",2,null,null,"IFRS 14:9","Has the entity applied paragraphs 10 and 12 of IAS 8 when developing its accounting policies for the recognition, measurement, impairment and derecognition of regulatory deferral account balances?"]
["14B-Y","14BC1-G",null,null,null,null,null,"IFRS 14:10","Paragraphs 11–12 of IAS 8 specify sources of requirements and guidance that management is required or permitted to consider in developing an accounting policy for an item, if no relevant Standard applies specifically to that item. This Standard exempts an entity from applying paragraph 11 of IAS 8 to its accounting policies for the recognition, measurement, impairment and derecognition of regulatory deferral account balances. Consequently, entities that recognise regulatory deferral account balances, either as separate items or as part of the carrying value of other assets and liabilities, in accordance with their previous GAAP, are permitted to continue to recognise those balances in accordance with this Standard through the exemption from paragraph 11 of IAS 8, subject to any presentation changes required by paragraphs 18–19 of this Standard."]
["14B-Y",null,null,"14BC2",2,null,null,"IFRS 14:11","Has the entity on initial application of this Standard, continued to apply its previous GAAP accounting policies for the recognition, measurement, impairment and derecognition of regulatory deferral account balances, except for any changes permitted by paragraphs 13–15?  However, the presentation of such amounts shall comply with the presentation requirements of this Standard, which may require changes to the entity’s previous GAAP presentation policies (see paragraphs 18–19)."]
["14B-Y","14BC2-G",null,null,null,null,null,"IFRS 14 B:3","For the purposes of this Standard, a regulatory deferral account balance is defined as the balance of any expense (or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies for deferral because it is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers. Some items of expense (income) may be outside the regulated rate(s) because, for example, the amounts are not expected to be accepted by the rate regulator or because they are not within the scope of the rate regulation. Consequently, such an item is recognised as income or expense as incurred, unless another Standard permits or requires it to be included in the carrying amount of an asset or liability."]
["14B-Y","14BC2-G",null,null,null,null,null,"IFRS 14 B:4","In some cases, other Standards explicitly prohibit an entity from recognising, in the statement of financial position, regulatory deferral account balances that might be recognised, either separately or included within other line items such as property, plant and equipment in accordance with previous GAAP accounting policies. However, in accordance with paragraph 11 of this Standard, an entity that elects to apply this Standard in its first IFRS financial statements applies the exemption from paragraph 11 of IAS 8 in order to continue to apply its previous GAAP accounting policies for the recognition, measurement, impairment, and derecognition of regulatory deferral account balances."]
["14B-Y","14BC2-G",null,null,null,null,null,"IFRS 14 B:5","The following are examples of the types of costs that rate regulators might allow in rate-setting decisions and that an entity might, therefore, recognise in\nregulatory deferral account balances: (i) volume or purchase price variances; (ii) costs of approved ‘green energy’ initiatives (in excess of amounts that are capitalised as part of the cost of property, plant and equipment in accordance with IAS 16 Property, Plant and Equipment); (iii) non-directly-attributable overhead costs that are treated as capital costs for rate regulation purposes (but are not permitted, in accordance with IAS 16, to be included in the cost of an item of property, plant and equipment); (iv) project cancellation costs; (v) storm damage costs; and (vi) deemed interest (including amounts allowed for funds that are used during construction that provide the entity with a return on the owner’s equity capital as well as borrowings)."]
["14B-Y",null,null,null,null,null,null,"IFRS 14:12","Has the entity applied its accounting policies in accordance with paragraph 11 consistently in subsequent periods, except for any changes permitted by paragraphs 13–15?"]
["14B-Y",null,null,"14BC3",2,null,null,"IFRS 14:13","Has the entity  changed its accounting policies in order to start to recognise regulatory deferral account balances.?  "]
[null,null,null,null,null,null,null,null,"If Yes"]
["14B-Y","14BC3-Y",null,"14BC31",3,null,null,"IFRS 14:13","Has the entity  only changed its accounting policies for the recognition, measurement, impairment and derecognition of regulatory deferral account balances if the change makes the financial statements more relevant to the economic decision-making needs of users and no less reliable, or more reliable and no less relevant to those needs. An entity shall judge relevance and reliability using the criteria in paragraph 10 of IAS 8.?"]
["14B-Y","14BC3-Y","14BC31-G",null,null,null,null,null,"Note: In 2010, the IASB replaced the IASC's Framework for the Preparation and Presentation of Financial Statements adopted by the IASB in 2001 (Framework) with the Conceptual Framework for Financial Reporting (Conceptual Framework). The term “faithful representation”, which was used in the Conceptual Framework issued in 2010 and is also used in the revised version of the Conceptual Framework issued in 2018, encompasses the main characteristics that the Framework called “reliability”. The requirement in IFRS 14:13 is based on the requirements of IAS 8, which retains the term “reliable”."]
["14B-Y","14BC3-Y","14BC31-G",null,null,null,null,"IFRS 14:13","Amendments to References to the Conceptual Framework in IFRS Standards, issued in 2018, amended the footnote to the first occurrence of ‘reliable’ in paragraph 13. An entity shall apply that amendment for annual periods beginning on or after 1 January 2020. "]
["14B-Y","14BC3-Y","14BC31-G",null,null,null,null,"IFRS 14:14","This Standard does not exempt entities from applying paragraphs 10 or 14–15 of IAS 8 to changes in accounting policy. To justify changing its accounting policies for regulatory deferral account balances, an entity shall demonstrate that the change brings its financial statements closer to meeting the criteria in paragraph 10 of IAS 8. However, the change does not need to achieve full compliance with those criteria for the recognition, measurement, impairment and derecognition of regulatory deferral account balances."]
["14B-Y","14BC3-Y","14BC31-G",null,null,null,null,"IFRS 14:15","Paragraphs 13–14 apply both to changes made on initial application of this\nStandard and to changes made in subsequent reporting periods."]
[null,null,null,null,null,null,"TQ","Reference","Interaction with other Standards","Yes / No / N/A","Comments"]
["-G",null,null,null,null,null,null,"IFRS 14:16","Any specific exception, exemption or additional requirements related to the interaction of this Standard with other Standards are contained within this Standard (see paragraphs B7–B28). In the absence of any such exception, exemption or additional requirements, other Standards shall apply to regulatory deferral account balances in the same way as they apply to assets, liabilities, income and expenses that are recognised in accordance with other Standards."]
["-G",null,null,null,null,null,null,"IFRS 14:17","In some situations, another Standard might need to be applied to a regulatory deferral account balance that has been measured in accordance with an entity’s accounting policies that are established in accordance with paragraphs 11–12 in order to reflect that balance appropriately in the financial statements. For example, the entity might have rate-regulated activities in a foreign country for which the transactions and regulatory deferral account balances are denominated in a currency that is not the functional currency of the reporting entity. The regulatory deferral account balances and the movements in those balances are translated by applying IAS 21 The Effects of Changes in Foreign Exchange Rates."]
[null,null,null,"IAS10",1,null,null,"IFRS 14:B8","IAS 10: Has the entity identified subsequent events in accordance with IAS 10 ?"]
[null,null,null,null,null,null,null,null,"If Yes"]
["IAS10-Y",null,null,null,null,null,null,"IFRS 14:B8","Has the entity identified whether the  estimates and assumptions in the recognition and measurement of its regulatory deferral account balances should be adjusted to reflect events that occur  between the end of the reporting period and the date when the financial statements are authorised for issue?"]
[null,null,null,"IAS12",1,null,null,"IFRS 14:B9","IAS 12: Has the entity applied IAS 12  to  its rate-regulated activities, to identify the amount of income tax that is to be recognised?"]
[null,null,null,null,null,null,null,null,"If Yes"]
["IAS12-G",null,null,null,null,null,null,"IFRS 14:B10","In some rate-regulatory schemes, the rate regulator permits or requires an entity to increase its future rates in order to recover some or all of the entity’s income tax expense. In such circumstances, this might result in the entity recognising a regulatory deferral account balance in the statement of financial position related to income tax, in accordance with its accounting policies established in accordance with paragraphs 11–12. The recognition of this regulatory deferral account balance that relates to income tax might itself create an additional temporary difference for which a further deferred tax amount would be recognised."]
["IAS12-Y",null,null,null,null,null,null,"IFRS 14:B11","Has the entity not included the deferred tax amount resulting from rate regulated activities within the total deferred tax asset (liability) balances?\n"]
["IAS12-Y",null,null,null,null,null,null,"IFRS 14:B11","Has the entity presented  the deferred tax asset (liability) that arises as a result of recognising regulatory deferral account balances either: (a) with the line items that are presented for the regulatory deferral account debit balances and credit balances; or (b) as a separate line item alongside the related regulatory deferral account debit balances and credit balances.?"]
["IAS12-Y",null,null,null,null,null,null,"IFRS 14:B12","Has the entity not  included the movement in that deferred tax amount within the tax expense (income) line item that is presented in the statement(s) of profit or loss and other comprehensive income in accordance with IAS 12?\n"]
["IAS12-Y",null,null,null,null,null,null,"IFRS 14:B12","Has the entity presented  the movement in the deferred tax asset (liability) that arises as a result of recognising regulatory deferral account balances either:\n(a) with the line items that are presented in the statement(s) of profit or loss and other comprehensive income for the movements in regulatory deferral account balances; or \n(b) as a separate line item alongside the related line items that are presented in the statement(s) of profit or loss and other comprehensive income for the movements in regulatory deferral account balances.?"]
["IAS12-Y",null,null,null,null,null,null,"IFRS 14:B16","IAS 36: Has the entity applied IAS 36 to perform an impairment test on  cash-generating units (CGU) that includes regulatory deferral account balances?"]
[null,null,null,"14C",1,"14C","14C","IFRS 14:B18","IFRS 3: Has the entity acquired a business that includes regulatory account balances?"]
[null,null,null,null,null,null,null,null,"If Yes"]
["14C-Y",null,null,null,null,null,null,"IFRS 14:B18","Has the entity (acquirer) recognised in its consolidated financial statements the acquiree's regulatory deferral account balances  in accordance with the acquirer’s policies, irrespective of whether the acquiree recognises those balances in its own financial statements?"]
[null,null,null,"14D",1,"14D","14D","IFRS 14:B23","IFRS 10: Is the entity a parent that recognises regulatory deferral account balances in its consolidated financial statements in accordance with this Standard?"]
[null,null,null,null,null,null,null,null,"If Yes"]
["14D-Y",null,null,null,null,null,null,"IFRS 14:B23","Has the entity applied the same accounting policies to the regulatory deferral account balances arising in all of its subsidiaries?  This shall apply irrespective of whether the subsidiaries recognise those balances in their own financial statements."]
[null,null,null,"14E",1,"14E","14E","IFRS 14:B24","IAS 28: Is the entity an investor that recognises its investments using the equity method?"]
[null,null,null,null,null,null,null,null,"If Yes"]
["14E-Y",null,null,null,null,null,null,"IFRS 14:B24","Has the entity applied the same accounting policies to regulatory deferral account balances of its associates and joint ventures when applying the equity method? (This is irrespective of whether the associate or joint venture recognises such balances in their own financial statements.)"]
[null,null,null,null,null,null,null,null,"Effective Date"]
[null,null,null,null,null,null,null,"IFRS 14:C1","Has the entity applied  this Standard if its first annual IFRS financial statements are for a period beginning on or after 1 January 2016.? "]
[null,null,null,"14G",1,null,null,"IFRS 14:C1","Has the entity adopted the standard earlier than its effective date?"]
[null,null,null,null,null,null,null,null,"If Yes"]
["14G-Y",null,null,null,null,null,null,"IFRS 14:C1","Has the entity disclosed that fact?"]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS14P","index":28,"n_rows":64,"n_cols":12,"rows_kept":64,"cut":false,"hidden":false,"merged":[]}
["p/c",null,null,"parent","Level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,"IFRS 14","Regulatory Deferral Accounts",null,null,"No"]
[null,null,null,null,null,null,null,null,null,null,null,"N/A"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"In January 2014 IASB issued IFRS 14. The standard describes regulatory deferral account balances as amounts of expense or income that would not be recognised as assets or liabilities in accordance with other Standards, but that qualify to be deferred in accordance with this Standard because the amount is included, or is expected to be included, by the rate regulator in establishing the price(s) that an entity can charge to customers for rate-regulated goods or services.",null,null,"Show"]
[null,null,null,null,null,null,null,null,"This Standard permits a first-time adopter within its scope to continue to account for regulatory deferral account balances in its first IFRS financial statements in accordance with its previous GAAP when it adopts IFRS. However, IFRS 14 introduces limited changes to some previous GAAP accounting practices for regulatory deferral account balances, which are primarily related to the presentation of these accounts.",null,null,"Hide"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IFRS 14.",null,null,"Yes"]
[null,null,null,null,null,null,null,null,"IFRS 14 is effective for annual periods beginning on or after 1 January 2016 with early application permitted.  ",null,null,"No"]
[null,null,null,null,null,null,null,null,null,null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\nNone\n\n"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective:"]
["-G",null,null,null,null,null,null,"IFRS 14:13","Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, amended the footnote to the first occurrence of ‘reliable’ in paragraph 13. An entity shall apply that amendment for annual periods beginning on or after 1 January 2020. "]
["-G",null,null,null,null,null,null,null,"SCOPE NOTE\n\nThe scope of this Standard is limited to first-time adopters that recognised regulatory deferral account balances in their financial statements in accordance with their previous GAAP, as defined in IFRS 1 First-time Adoption of International Financial Reporting Standards (i.e. the basis of accounting that a first-time adopter used immediately before adopting IFRS). An entity that is within the scope of, and that elects to apply, this Standard in its first IFRS financial statements continues to apply it in the entity’s subsequent financial statements."]
[null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,"14A",1,"14A","14A",null,"Is the entity applying IFRS 14?","Yes"]
[null,null,null,null,null,null,null,null,"If yes:"]
["14A-G",null,null,null,null,null,null,"IFRS 14:18","This Standard introduces presentation requirements, outlined in paragraphs 20–26, for regulatory deferral account balances that are recognised in\naccordance with paragraphs 11–12. When this Standard is applied, the regulatory deferral account balances are recognised in the statement of financial\nposition in addition to the assets and liabilities that are recognised in accordance with other Standards. These presentation requirements separate the impact of recognising regulatory deferral account balances from the financial reporting requirements of other Standards."]
["14A-G",null,null,null,null,null,null,"IFRS 14:19","In addition to the items that are required to be presented in the statement of financial position and in the statement(s) of profit or loss and other\ncomprehensive income in accordance with IAS 1 Presentation of Financial Statements, an entity applying this Standard shall present all regulatory deferral account balances and the movements in those balances in accordance with paragraphs 20–26."]
["14A-Y",null,null,"14AC1",2,"14A",null,"IFRS 14:20","Has the entity presented in a separate line items in the statement of financial position: (a) the total of all regulatory deferral account debit balances; and (b) the total of all regulatory deferral account credit balances?"]
["14A-Y","14AC1-G",null,null,null,null,null,"IFRS 14:21","When an entity presents current and non-current assets, and current and non-current liabilities, as separate classifications in its statement of financial position, it shall not classify the totals of regulatory deferral account balances as current or non-current. Instead, the separate line items required by paragraph 20 shall be distinguished from the assets and liabilities that are presented in accordance with other Standards by the use of sub-totals, which are drawn before the regulatory deferral account balances are presented."]
["14A-Y",null,null,null,null,null,null,null,"Classification of movements in regulatory deferral\naccount balances"]
["14A-Y",null,null,"14AC2",2,"14A",null,"IFRS 14:22","Has the entity presented  in the other comprehensive income section of the statement of profit or loss and other comprehensive income, the net movement in all regulatory deferral account balances for the reporting period that relate to items recognised in other comprehensive income.? "]
["14A-Y","14AC2-G",null,null,null,null,null,"IFRS 14:22","Separate line items shall be used for the net movement related to items that, in accordance with other Standards: (a) will not be reclassified subsequently to profit or loss; and (b) will be reclassified subsequently to profit or loss when specific conditions are met."]
["14A-Y",null,null,"14AC3",2,"14A",null,"IFRS 14:23","Has the entity presented  a separate line item in the profit or loss section of the statement of profit or loss and other comprehensive income, or in the separate statement of profit or loss, for the remaining net movement in all regulatory deferral account balances for the reporting period, excluding movements that are not reflected in profit or loss, such as amounts acquired? "]
["14A-Y","14AC3-G",null,null,null,null,null,"IFRS 14:23","This separate line item shall be distinguished from the income and expenses that are presented in accordance with other Standards by the use of a sub-total, which is drawn before the net movement in regulatory deferral account balances."]
["14A-Y",null,null,"14A1",2,"14A-1",null,"IFRS 14:24","Has the entity recognised  a deferred tax asset or a deferred tax liability as a result of recognising regulatory deferral account balances ? "]
[null,null,null,null,null,null,null,null,"If yes:"]
["14A-Y","14A1-Y",null,null,null,"14A-1",null,"IFRS 14:24","Has the entity presented the resulting deferred tax asset (liability) and the related movement in that deferred tax asset (liability) with the related regulatory deferral account balances and movements in those balances, instead of within the total presented in accordance with IAS 12 Income Taxes for deferred tax assets (liabilities) and the\ntax expense (income) (see paragraphs B9–B12)?"]
["14A-Y",null,null,"14A2",2,"14A-2",null,"IFRS 14:25","Does the entity have  discontinued operation or a disposal in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations?"]
[null,null,null,null,null,null,null,null,"If yes:"]
["14A-Y","14A2-Y",null,null,null,"14A-2",null,"IFRS 14:25","Has the entity presented any related regulatory deferral account balances and the net movement in those balances, as applicable, with the regulatory deferral account balances and movements in those balances, instead of within the disposal groups or discontinued operations (see paragraphs B19–B22).?"]
["14A-Y",null,null,"14A3",2,"14A-3",null,"IFRS 14:26","Does the entity  presents earnings per share in accordance with IAS 33 Earnings per Share?"]
[null,null,null,null,null,null,null,null,"If yes:"]
["14A-Y","14A3-Y",null,null,null,"14A-3",null,"IFRS 14:26","Has the entity presented   additional basic and diluted earnings per share,  calculated using the earnings amounts required by IAS 33 but excluding the movements in regulatory deferral account balances (see paragraphs B13–B14).?"]
["14A-Y",null,null,null,null,null,null,null,"Disclosure - Objective"]
["14A-Y&G",null,null,null,null,null,null,"IFRS 14:27","An entity that elects to apply this Standard shall disclose information that enables users to assess: (a) the nature of, and the risks associated with, the rate regulation that establishes the price(s) that the entity can charge customers for the goods or services it provides; and (b) the effects of that rate regulation on its financial position, financial performance and cash flows."]
["14A-Y&G",null,null,null,null,null,null,"IFRS 14:28","If any of the disclosures set out in paragraphs 30–36 are not considered relevant to meet the objective in paragraph 27, they may be omitted from the financial statements. If the disclosures provided in accordance with paragraphs 30–36 are insufficient to meet the objective in paragraph 27, an entity shall disclose additional information that is necessary to meet that objective."]
["14A-Y&G",null,null,null,null,null,null,"IFRS 14:29","To meet the disclosure objective in paragraph 27, an entity shall consider all of the following: (a) the level of detail that is necessary to satisfy the disclosure requirements; (b) how much emphasis to place on each of the various requirements; (c) how much aggregation or disaggregation to undertake; and (d) whether users of financial statements need additional information to evaluate the quantitative information disclosed."]
["14A-Y",null,null,null,null,null,null,null,"Explanation of activities subject to rate regulation"]
["14A-Y",null,null,null,null,"14A",null,"IFRS 14:30","Has the entity disclosed  for each type of rate-regulated activity the requirements of IFRS 14:30? (see a-c below)"]
["14A-Y",null,null,null,null,"14A",null,"IFRS 14:30","(a) a brief description of the nature and extent of the rate-regulated activity\nand the nature of the regulatory rate-setting process;"]
["14A-Y",null,null,null,null,"14A",null,"IFRS 14:30","(b) the identity of the rate regulator(s). If the rate regulator is a related party\n(as defined in IAS 24 Related Party Disclosures), the entity shall disclose that\nfact, together with an explanation of how it is related;"]
["14A-Y",null,null,null,null,"14A",null,"IFRS 14:30","(c) how the future recovery of each class (i.e. each type of cost or income) of regulatory deferral account debit balance or reversal of each class of regulatory deferral account credit balance is affected by risks and uncertainty, for example: (i) demand risk (for example, changes in consumer attitudes, the availability of alternative sources of supply or the level of competition); (ii) regulatory risk (for example, the submission or approval of a rate-setting application or the entity’s assessment of the expected future regulatory actions); and (iii) other risks (for example, currency or other market risks)."]
["14A-Y",null,null,null,null,null,null,null,"Explanation of recognised amounts"]
["14A-Y&G",null,null,null,null,null,null,"IFRS 14:31","The disclosures required by paragraph 30 shall be given in the financial statements either directly in the notes or incorporated by cross-reference from the financial statements to some other statement, such as a management commentary or risk report, that is available to users of the financial statements on the same terms as the financial statements and at the same time. If the information is not included in the financial statements directly or incorporated by cross-reference, the financial statements are incomplete."]
["14A-Y",null,null,null,null,"14A",null,"IFRS 14:32","Has the entity disclosed the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and\nsubsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated ?"]
["14A-Y",null,null,null,null,"14A",null,"IFRS 14:33","Has the entity disclose  for each type of rate-regulated activity? (see a-c below)"]
["14A-Y",null,null,null,null,"14A",null,"IFRS 14:33","(a) a reconciliation of the carrying amount at the beginning and the end of the period, in a table unless another format is more appropriate. The entity shall apply judgement in deciding the level of detail necessary (see paragraphs 28–29), but the following components would usually be relevant: (i) the amounts that have been recognised in the current period in the statement of financial position as regulatory deferral account balances; (ii) the amounts that have been recognised in the statement(s) of profit or loss and other comprehensive income relating to balances that have been recovered (sometimes described as amortised) or reversed in the current period; and (iii) other amounts, separately identified, that affected the regulatory deferral account balances, such as impairments, items acquired or assumed in a business combination, items disposed of, or the effects of changes in foreign exchange rates or discount rates;"]
["14A-Y",null,null,null,null,"14A",null,"IFRS 14:33","(b) the rate of return or discount rate (including a zero rate or a range of rates, when applicable) used to reflect the time value of money that is applicable to each class of regulatory deferral account balance;"]
["14A-Y",null,null,null,null,"14A",null,"IFRS 14:33","(c) the remaining periods over which the entity expects to recover (or amortise) the carrying amount of each class of regulatory deferral account debit balance or to reverse each class of regulatory deferral account credit balance."]
["14A-Y",null,null,null,null,"14A",null,"IFRS 14:34","Has the entity disclosed  the impact of the rate regulation on the amounts of current and deferred tax recognised and  any regulatory deferral account balance that relates to taxation and the related movement in that balance?"]
["14A-Y",null,null,"14A4",2,"14A-4",null,"IFRS 14:35","Does the entity present disclosures in accordance with IFRS 12 Disclosure of Interests in Other Entities?"]
[null,null,null,null,null,null,null,null,"If yes:"]
["14A-Y","14A4-Y",null,"14A4C1",3,"14A-4",null,"IFRS 14:35","Has the entity disclosed  the amounts that are included for the regulatory deferral account debit and credit balances and the net movement in those balances for the interests disclosed (see paragraphs B25–B28)?"]
["14A-Y","14A4-Y","14A4C1-G",null,null,null,null,"IFRS 14:B25"," Paragraph 12(e) of IFRS 12 requires an entity to disclose, for each of its subsidiaries that have non-controlling interests that are material to the reporting entity, the profit or loss that was allocated to non-controlling interests of the subsidiary during the reporting period. An entity that recognises regulatory deferral account balances in accordance with this Standard shall disclose the net movement in regulatory deferral account balances that is included within the amounts that are required to be disclosed by paragraph 12(e) of IFRS 12."]
["14A-Y","14A4-Y","14A4C1-G",null,null,null,null,"IFRS 14:B26","Paragraph 12(g) of IFRS 12 requires an entity to disclose, for each of its subsidiaries that have non-controlling interests that are material to the reporting entity, summarised financial information about the subsidiary, as specified in paragraph B10 of IFRS 12. Similarly, paragraph 21(b)(ii) of IFRS 12 requires an entity to disclose, for each joint venture and associate that is material to the reporting entity, summarised financial information as specified in paragraphs B12–B13 of IFRS 12. Paragraph B16 of IFRS 12 specifies the summary financial information that an entity is required to disclose for all other associates and joint ventures that are not individually material in accordance with paragraph 21(c) of IFRS 12."]
["14A-Y","14A4-Y","14A4C1-G",null,null,null,null,"IFRS 14:B27","In addition to the information specified in paragraphs 12, 21, B10, B12–B13 and B16 of IFRS 12, an entity that recognises regulatory deferral account balances in accordance with this Standard shall also disclose the total regulatory deferral account debit balance, the total regulatory deferral account credit balance and the net movements in those balances, split between amounts recognised in profit or loss and amounts recognised in other comprehensive income, for each entity for which those IFRS 12 disclosures are required."]
["14A-Y","14A4-Y","14A4C1-G",null,null,null,null,"IFRS 14:B28","Paragraph 19 of IFRS 12 specifies the information that an entity is required to disclose when the entity recognises a gain or loss on losing control of a subsidiary, calculated in accordance with paragraph 25 of IFRS 10. In addition to the information required by paragraph 19 of IFRS 12, an entity that elects to apply this Standard shall disclose the portion of that gain or loss that is attributable to derecognising regulatory deferral account balances in the former subsidiary at the date when control is lost."]
["14A-Y",null,null,"14A5",2,"14A-5",null,"IFRS 14:36","Has the entity concluded  that a regulatory deferral account balance is no\nlonger fully recoverable or reversible ?"]
[null,null,null,null,null,null,null,null,"If yes:"]
["14A-Y","14A5-Y",null,null,null,null,null,"IFRS 14:36","Has the entity disclosed (i)  that fact, (ii) the reason why it is not recoverable or reversible and (iii) the amount by which the regulatory deferral account balance has been reduced?"]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS15A","index":29,"n_rows":544,"n_cols":13,"rows_kept":544,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,null,null,"IFRS 15 Revenue from Contracts with Customers",null,null,"No"]
[null,null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,"This section of the questionnaire addresses the requirements of IFRS 15 regarding accounting for revenue. The core principle of IFRS 15 is that an entity recognises revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,"The text below is based on the requirements of IFRS 15. Users should also familiarize themselves with the Illustrative Examples that accompany IFRS 15.",null,null,"Show"]
[null,null,null,null,null,null,null,null,"IFRS 15:C1","IFRS 15 is effective for annual periods beginning on or after 1 January 2018. ",null,null,"Hide"]
[null,null,null,null,null,null,null,null,null,"IFRS 15 supersedes:",null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,"-IAS 11 Construction Contracts\n-IAS 18 Revenue;\n-IFRIC 13 Customer Loyalty Programmes; \n-IFRIC 15 Agreements for the Construction of Real Estate;\n-IFRIC 18 Transfers of Assets from Customers; and\n-SIC-31 Revenue—Barter Transactions Involving Advertising Services.",null,null,"No"]
[null,null,null,null,null,null,null,null,null,"The IFRS 15 checklist is organised following primarily the 5 steps model for revenue recognition:\nStep 1: Identify the contract with a customer:\nStep 2: Identify the performance obligations in the contract;\nStep 3: Deternine the transaction price;\nStep 4: Allocate the transaction price to the performance obligation in the contract and \nStep 5: Recognise revenue when (or as) the entity satisfies a performance obligation",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,"In addition, the checklist includes separate sections regarding:\n- Repurchase agreements;\n- Consigment arrangements;\n- Bill and hold arrangements;\n- Contract modifications;\n- Licensing and\n- Contract costs."]
[null,null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column"]
["-G",null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). "]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time"]
["-G",null,null,null,null,null,null,null,"IFRS 15:C1A","IFRS 16 Leases, issued in January 2016, amended paragraphs 5, 97, B66 and B70. An entity shall apply those amendments for annual periods beginning on or after 1 January 2019.\n\n"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective"]
["-G",null,null,null,null,null,null,null,"IFRS 15:C1C","IFRS 17, issued in May 2017, amended paragraph 5. An entity shall apply that amendment when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,null,"OBJECTIVE"]
["-G",null,null,null,null,null,null,null,"IFRS15:1","The objective of this Standard is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from a contract with a customer."]
["-G",null,null,null,null,null,null,null,"IFRS15:3","An entity shall consider the terms of the contract and all relevant facts and circumstances when applying this Standard. An entity shall apply this Standard, including the use of any practical expedients, consistently to contracts with similar characteristics and in similar circumstances."]
["-G",null,null,null,null,null,null,null,"IFRS15:4","This Standard specifies the accounting for an individual contract with a customer. However, as a practical expedient, an entity may apply this Standard to a portfolio of contracts (or performance obligations) with similar characteristics if the entity reasonably expects that the effects on the financial statements of applying this Standard to the portfolio would not differ materially from applying this Standard to the individual contracts (or performance obligations) within that portfolio. When accounting for a portfolio, an entity shall use estimates and assumptions that reflect the size and composition of the portfolio."]
["-G",null,null,null,null,null,null,null,null,"SCOPE NOTE"]
["-G",null,null,null,null,null,null,null,"IFRS15:5","An entity shall apply this Standard to all contracts with customers, except the following:\n\na) lease contracts within the scope of IFRS 16 Leases;\nb) insurance contracts within the scope of IFRS 4 Insurance Contracts;\nc)  financial instruments and other contractual rights or obligations within the scope of IFRS 9 Financial Instruments,  IFRS 10 Consolidated Financial Statements,  IFRS 11 Joint Arrangements, IAS 27 Separate Financial Statements; IAS 28 Investments in Associates and Joint Ventures; and\nd) non-monetary exchanges between entities in the same line of business to facilitate sales to customers or potential customers. For example, this Standard would not apply to a contract between two oil companies that agree to an exchange of oil to fulfil demand from their customers in different specified locations on a timely basis."]
["-G",null,null,null,null,null,null,null,null,"b) contracts within the scope of IFRS 17 Insurance Contracts;"]
["-G",null,null,null,null,null,null,null,null,"Note: However, an entity may choose to apply IFRS 15 to insurance contracts that have as their primary purpose the provision of services for a fixed fee in accordance with paragraph 8 of IFRS 17."]
["-G",null,null,null,null,null,null,null,"IFRS 15:C1C","IFRS 17, issued in May 2017, amended paragraph 5. An entity shall apply that amendment when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,"IFRS15: Appendix A","Defined Terms:"]
["-G",null,null,null,null,null,null,null,null,"Contract: An agreement between two or more parties that creates enforceable rights and obligations. "]
["-G",null,null,null,null,null,null,null,null,"Contract asset : An entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer when that right is conditioned on something other than the passage of time (for example, the entity’s future performance). "]
["-G",null,null,null,null,null,null,null,null,"Contract liability:  An entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer. "]
["-G",null,null,null,null,null,null,null,null,"Customer:  A party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration. "]
["-G",null,null,null,null,null,null,null,null,"Income:  Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants "]
["-G",null,null,null,null,null,null,null,null,"Performance obligation : A promise in a contract with a customer to transfer to the customer either:\n"]
["-G",null,null,null,null,null,null,null,null,"a) a good or service (or a bundle of goods or services) that is distinct; or\nb) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer. "]
["-G",null,null,null,null,null,null,null,null,"Revenue:  Income arising in the course of an entity’s ordinary activities. "]
["-G",null,null,null,null,null,null,null,null,"Stand-alone selling price (of a good or service): The price at which an entity would sell a promised good or service separately to a customer. "]
["-G",null,null,null,null,null,null,null,null,"Transaction price (for a contract with a customer): The amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties. "]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,15,1,15,null,"IFRS15:6","Has the entity applied this Standard to a contract (other than a contract listed in paragraph 5) only if the counterparty to the contract is a customer?"]
["15-G",null,null,null,null,null,null,null,"IFRS15:6","Note: A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration. A counterparty to the contract would not be a customer if, for example, the counterparty has contracted with the entity to participate in an activity or process in which the parties to the contract share in the risks and benefits that result from the activity or process (such as developing an asset in a collaboration arrangement) rather than to obtain the output of the entity’s ordinary activities."]
[null,null,null,null,"15ZZ",1,"15ZZ",null,"IFRS15:7","Does the entity have a contract with a customer that is partially within the scope of this Standard and partially within the scope of other Standards listed in paragraph 5?"]
["15ZZ-G",null,null,null,null,null,null,null,"IFRS15:7","Note: An entity shall exclude from the transaction price the amount of the part (or parts) of the contract that are initially measured in accordance with other Standards and shall apply paragraphs 73–86 to allocate the amount of the transaction price that remains (if any) to each performance obligation within the scope of this Standard and to any other parts of the contract identified by paragraph 7(b).\n"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15ZZ-Y",null,null,null,null,null,"15ZZ",null,"IFRS15:7","a) If the other Standards specify how to separate and/or initially measure one or more parts of the contract, has the entity first applied the separation and/or measurement requirements in those Standards? \nb) Or, if the other Standards do not specify how to separate and/or initially measure one or more parts of the contract, has  the entity applied this Standard to separate and/or initially measure the part (or parts) of the contract?"]
[null,null,null,null,null,null,null,null,null,"Transition"]
[null,null,null,null,"15A",1,"15A","15A","IFRS15:C2","Is the entity applying IFRS 15 for the first time?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15A-G",null,null,null,null,null,null,null,"IFRS15:C2","Note: For the purposes of the transition requirements in paragraphs C3–C8: \na) the date of initial application is the start of the reporting period in which an entity first applies this Standard; and\nb) a completed contract is a contract for which the entity has transferred all of the goods or services identified in accordance with IAS 11 Construction Contracts, IAS 18 Revenue and related Interpretations."]
["15A-Y",null,null,null,null,null,"15A",null,"IFRS15:C3","Has the entity applied this Standard using one of the following two acceptable methods? \na) retrospectively to each prior reporting period presented in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, subject to the expedients in paragraph C5; or\nb) retrospectively with the cumulative effect of initially applying this Standard recognised at the date of initial application in accordance with paragraphs C7–C8."]
["15A-Y",null,null,null,"15A1",2,"15A-1",null,"IFRS15:C5","Has the entity elected to apply this Standard retrospectively in accordance with paragraph C3(a)?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15A-Y","15A1-Y",null,null,null,null,"15A-1",null,"IFRS15:C5","Has the entity elected to use one or more of the following practical expedients when applying this Standard retrospectively in accordance with paragraph C3(a)?\n"]
["15A-Y","15A1-Y",null,null,null,null,null,null,null,"a) for completed contracts, an entity need not restate contracts that:\n(i) begin and end within the same annual reporting period; or\n(ii) are completed contracts at the beginning of the earliest period presented.\n"]
["15A-Y","15A1-Y",null,null,null,null,null,null,null,"\nb) for completed contracts that have variable consideration, an entity may use the transaction price at the date the contract was completed rather than estimating variable consideration amounts in the comparative reporting periods; and"]
["15A-Y","15A1-Y",null,null,null,null,null,null,null,"c) for contracts that were modified before the beginning of the earliest period presented, an entity need not retrospectively restate the contract for those contract modifications in accordance with paragraphs 20–21. Instead, an entity shall reflect the aggregate effect of all of the modifications that occur before the beginning of the earliest period presented when:\n(i) identifying the satisfied and unsatisfied performance obligations;\n(ii) determining the transaction price; and\n(iii) allocating the transaction price to the satisfied and unsatisfied performance obligations."]
["15A-Y","15A1-Y",null,null,null,null,null,null,null,"d) for all reporting periods presented before the date of initial application, an entity need not disclose the amount of the transaction price allocated to the remaining performance obligations and an explanation of when the entity expects to recognise that amount as revenue (see paragraph 120)."]
["15A-Y","15A1-Y",null,null,null,null,"15A-1",null,"IFRS15:C6","For any of the practical expedients in paragraph C5 that an entity uses, has the entity applied that expedient consistently to all contracts within all reporting periods presented?"]
["15A-Y",null,null,null,"15A2",2,"15A-2",null,"IFRS15:C7","Has the entity elected to apply this Standard retrospectively in accordance with paragraph C3(b)?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15A-Y","15A2-Y",null,null,null,null,"15A-2",null,"IFRS15:C7","Has the entity  recognised the cumulative effect of initially applying this Standard as an adjustment to the opening balance of retained earnings (or other component of equity, as appropriate) of the annual reporting period that includes the date of initial application?\nUnder this transition method, an entity may elect to apply this Standard retrospectively only to contracts that are not completed contracts at the date of initial application (for example, 1 January 2018 for an entity with a 31 December year-end). "]
["15A-Y",null,null,null,"15A3",2,"15A-3",null,"IFRS15:C7A","Has the entity elected to apply  this Standard retrospectively in accordance with paragraph C3(b)? "]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15A-Y","15A3-Y",null,null,null,null,"15A-3",null,null,"Has the entity elected to apply any of the practical expedient described in aragraph C5(c), either:\n(a) for all contract modifications that occur before the beginning of the earliest period presented; or\n(b) for all contract modifications that occur before the date of initial application.\n"]
["15A-Y","15A3-Y",null,null,null,null,"15A-3",null,null,"Has the entity applied this practical  expedient consistently to all contracts and disclose the information required by paragraph C6?"]
["15A-Y",null,null,null,null,null,"15A",null,"IFRS15:C8A","Has the entity applied Clarifications to IFRS 15 (see paragraph C1B) retrospectively in accordance with IAS 8? "]
["15A-Y",null,null,null,null,null,"15A",null,null,"In applying the amendments retrospectively, has the entity applied the amendments as if they had been included in IFRS 15 at the date of initial application? "]
["15A-Y",null,null,null,"15AC1",2,"15A",null,null,"Has the entity not applied the amendments to reporting periods or to contracts to which the requirements of IFRS 15 are not applied in accordance with paragraphs C2–C8? "]
["15A-Y","15AC1-G",null,null,null,null,null,null,null,"For example, if an entity applies IFRS 15 in accordance with paragraph C3(b) only to contracts that are not completed contracts at the date of initial application, the entity does not restate the completed contracts at the date of initial application of IFRS 15 for the effects of these amendments."]
[null,null,null,null,null,null,null,null,null,"STEP 1- Identify the contract(s) with a customer"]
[null,null,null,null,"15B",1,"15B","15B","IFRS15:9","Has the entity identified a contract with a customer as defined in IFRS 15?"]
["15B-Y",null,null,null,"15BC1",2,"15B",null,"IFRS15:10","Has the entity considered if the contract creates enforceable rights and obligations ?"]
["15B-Y","15BC1-G",null,null,null,null,null,null,"IFRS15:10","Note: A contract is an agreement between two or more parties that creates enforceable rights and obligations. Enforceability of the rights and obligations in a contract is a matter of law. Contracts can be written, oral or implied by an entity’s customary business practices. The practices and processes for establishing contracts with customers vary across legal jurisdictions, industries and entities. In addition, they may vary within an entity (for example, they may depend on the class of customer or the nature of the promised goods or services). An entity shall consider those practices and processes in determining whether and when an agreement with a customer creates enforceable rights and obligations."]
["15B-Y",null,null,null,"15BC2",2,"15B",null,"IFRS15:11","Has the entity applied this Standard to the duration of the contract (i.e. the contractual period) in which the parties to the contract have present enforceable rights and obligations?"]
["15B-Y","15BC2-G",null,null,null,null,null,null,"IFRS15:11","Note: Some contracts with customers may have no fixed duration and can be terminated or modified by either party at any time. Other contracts may automatically renew on a periodic basis that is specified in the contract."]
["15B-Y",null,null,null,"15BC3",2,"15B",null,"IFRS15:12","Has the entity applied this standard only when a contract does exist? "]
["15B-Y","15BC3-G",null,null,null,null,null,null,"IFRS15:12","Note: \nA contract does not exist if each party to the contract has the unilateral enforceable right to terminate a wholly unperformed contract without compensating the other party (or parties).\nA contract is wholly unperformed if both of the following criteria are met:\na) the entity has not yet transferred any promised goods or services to the customer; and  \nb) the entity has not yet received, and is not yet entitled to receive, any consideration in exchange for promised goods or services."]
["15B-Y",null,null,null,"15BC11",2,"15B",null,"IFRS15:9","Has the entity accounted for a contract with a customer that is within the scope of this Standard only when all of the following criteria were met?"]
["15B-Y",null,null,null,null,null,null,null,null,"a) the parties to the contract have approved the contract (in writing, orally or in accordance with other customary business practices) and are committed to perform their respective obligations;"]
["15B-Y",null,null,null,null,null,null,null,null,"b) the entity can identify each party’s rights regarding the goods or services to be transferred;"]
["15B-Y",null,null,null,null,null,null,null,null,"c) the entity can identify the payment terms for the goods or services to be transferred;"]
["15B-Y",null,null,null,null,null,null,null,null,"d) the contract has commercial substance (i.e. the risk, timing or amount of the entity’s future cash flows is expected to change as a result of the contract); and \n"]
["15B-Y",null,null,null,"15BC4",2,null,null,null,"e) it is probable that the entity will collect the consideration to which it will be entitled in exchange for the goods or services that will be transferred to the customer. In evaluating whether collectability of an amount of consideration is probable, an entity shall consider only the customer’s ability and intention to pay that amount of consideration when it is due."]
["15B-Y","15BC4-G",null,null,null,null,null,null,null,"Note: The amount of consideration to which the entity will be entitled may be less than the price stated in the contract if the consideration is variable because the entity may offer the customer a price concession (see paragraph 52 below for variable consideration)"]
["15B-Y","15BC11-G",null,null,null,null,null,null,"IFRS15:13","Note: If a contract with a customer meets the criteria in paragraph 9 at contract inception, an entity shall not reassess those criteria unless there is an indication of a significant change in facts and circumstances. For example, if a customer’s ability to pay the consideration deteriorates significantly, an entity would reassess whether it is probable that the entity will collect the consideration to which the entity will be entitled in exchange for the remaining goods or services that will be transferred to the customer."]
["15B-Y",null,null,null,"15B1",2,"15B-1",null,"IFRS15:14","Does the entity have contracts for which the criteria in paragraph 9 was not met?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15B-Y","15B1-Y",null,null,"15B11",3,"15B-1-1",null,"IFRS15:14","Has the entity continued to assess the contract to determine whether the criteria in paragraph 9 is subsequently met?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15B-Y","15B1-Y","15B11-Y",null,null,null,"15B-1-1",null,"IFRS15:15","When a contract with a customer does not meet the criteria in paragraph 9, has the entity recognised the consideration received from a customer as revenue  only when either of the following events has occurred?\na) the entity has no remaining obligations to transfer goods or services to the customer and all, or substantially all, of the consideration promised by the customer has been received by the entity and is non-refundable; or\nb) the contract has been terminated and the consideration received from the customer is non-refundable."]
["15B-Y","15B1-Y","15B11-Y",null,null,null,"15B-1-1",null,"IFRS15:16","Has the entity recognised the consideration received from a customer as a liability until one of the events in paragraph 15 occurred or until the criteria in paragraph 9 was subsequently met (see paragraph 14)? "]
["15B-Y","15B1-Y","15B11-Y",null,"15B11C",4,"15B-1-1",null,"IFRS15:16","Has the entity measured the liability at the amount of consideration received from the customer?"]
["15B-Y","15B1-Y","15B11-Y","15B11C-G",null,null,null,null,"IFRS15:16","Note: Depending on the facts and circumstances relating to the contract, the liability recognised represents the entity’s obligation to either transfer goods or services in the future or refund the consideration received. "]
["15B-Y",null,null,null,null,null,null,null,null,"Combination of contracts (see separate section below for contract modifications)"]
["15B-Y",null,null,null,"15B2",2,"15B-2",null,"IFRS15:17","Does the entity have 2 or more contracts that are entered into at or near the same time with the same customer?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15B-Y","15B2-Y",null,null,null,null,"15B-2",null,"IFRS15:17","Has the entity accounted for the contracts as a single contract if one or more of the following criteria are met?\na) the contracts are negotiated as a package with a single commercial objective;\nb) the amount of consideration to be paid in one contract depends on the price or performance of the other contract; or\nc) the goods or services promised in the contracts (or some goods or services promised in each of the contracts) are a single performance obligation in accordance with paragraphs 22–30."]
[null,null,null,null,null,null,null,null,null,"Step 2- Identifying performance obligations"]
["15B-Y",null,null,null,null,null,"15B",null,"IFRS15:22","Has the entity assessed at contract inception the goods or services promised in a contract with a customer ?"]
["15B-Y",null,null,null,"15BC5",2,"15B",null,"IFRS15:22","Has the entity identified as a performance obligation each promise to transfer to the customer as required by a) or b) below?\n a) a good or service (or a bundle of goods or services) that is distinct; or\n b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer (see paragraph 23)."]
["15B-Y","15BC5-G",null,null,null,null,null,null,"IFRS15:23","Note: A series of distinct goods or services has the same pattern of transfer to the customer if both of the following criteria are met:\na) each distinct good or service in the series that the entity promises to transfer to the customer would meet the criteria in paragraph 35 to be a performance obligation satisfied over time; and\nb) in accordance with paragraphs 39–40, the same method would be used to measure the entity’s progress towards complete satisfaction of the performance obligation to transfer each distinct good or service in the series to the customer."]
["15B-Y",null,null,null,"15BC6",2,"15B",null,"IFRS15:24","Has the entity identified all performance obligations included in the contract?"]
["15B-Y","15BC6-G",null,null,null,null,null,null,"IFRS15:24","Note: A contract with a customer generally explicitly states the goods or services that an entity promises to transfer to a customer. However, the performance obligations identified in a contract with a customer may not be limited to the goods or services that are explicitly stated in that contract. This is because a contract with a customer may also include promises that are implied by an entity’s customary business practices, published policies or specific statements if, at the time of entering into the contract, those promises create a valid expectation of the customer that the entity will transfer a good or service to the customer."]
["15B-Y",null,null,null,"15BC7",2,"15B",null,"IFRS15:25","Has the entity included only those  activities that the entity must undertake to  transfer a good or service to a customer? "]
["15B-Y","15BC7-G",null,null,null,null,null,null,"IFRS15:25","Note: For example, a services provider may need to perform various administrative tasks to set up a contract. The performance of those tasks does not transfer a service to the customer as the tasks are performed. Therefore, those setup activities are not a performance obligation."]
["15B-Y",null,null,null,"15BC8",2,"15B",null,null,"Determining whether goods or services are ‘distinct’"]
["15B-Y","15BC8-G",null,null,null,null,null,null,"IFRS15:26","Note: Depending on the contract, promised goods or services may include, but are not limited to, the following: \n\na) sale of goods produced by an entity (for example, inventory of a manufacturer);\nb) resale of goods purchased by an entity (for example, merchandise of a retailer);\nc) resale of rights to goods or services purchased by an entity (for example, a ticket resold by an entity acting as a principal, as described in paragraphs B34–B38);\nd) performing a contractually agreed-upon task (or tasks) for a customer;\ne) providing a service of standing ready to provide goods or services (for example, unspecified updates to software that are provided on a when-and-if-available basis) or of making goods or services available for a customer to use as and when the customer decides;\nf) providing a service of arranging for another party to transfer goods or services to a customer (for example, acting as an agent of another party, as described in paragraphs B34–B38);\ng) granting rights to goods or services to be provided in the future that a customer can resell or provide to its customer (for example, an entity selling a product to a retailer promises to transfer an additional good or service to an individual who purchases the product from the retailer);\nh) constructing, manufacturing or developing an asset on behalf of a customer;\ni) granting licences (see paragraphs B52–B63B); and\nj) granting options to purchase additional goods or services (when those options provide a customer with a material right, as described in paragraphs B39–B43)."]
["15B-Y",null,null,null,null,null,"15B",null,"IFRS15:27","Are both of the following criteria met to conclude that  goods or services are distinct? "]
["15B-Y",null,null,null,"15BC9",2,"15B",null,"IFRS15:27","a) the customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer (i.e. the good or service is capable of being distinct); and"]
["15B-Y","15BC9-G",null,null,null,null,null,null,"IFRS15:28","Note: A customer can benefit from a good or service in accordance with paragraph 27(a) if the good or service could be used, consumed, sold for an amount that is greater than scrap value or otherwise held in a way that generates economic benefits. For some goods or services, a customer may be able to benefit from a good or service on its own. For other goods or services, a customer may be able to benefit from the good or service only in conjunction with other readily available resources. A readily available resource is a good or service that is sold separately (by the entity or another entity) or a resource that the customer has already obtained from the entity (including goods or services that the entity will have already transferred to the customer under the contract) or from other transactions or events. Various factors may provide evidence that the customer can benefit from a good or service either on its own or in conjunction with other readily available resources. For example, the fact that the entity regularly sells a good or service separately would indicate that a customer can benefit from the good or service on its own or with other readily available resources.\n"]
["15B-Y",null,null,null,"15BC10",2,"15B",null,"IFRS15:27","b) the entity’s promise to transfer the good or service to the customer is separately identifiable from other promises in the contract (i.e. the promise to transfer the good or service is distinct within the context of the contract)."]
["15B-Y","15BC10-G",null,null,null,null,null,null,"IFRS15:29","In assessing whether an entity’s promises to transfer goods or services to the customer are separately identifiable in accordance with paragraph 27(b), the objective is to determine whether the nature of the promise, within the context of the contract, is to transfer each of those goods or services individually or, instead, to transfer a combined item or items to which the promised goods or services are inputs. Factors that indicate two or more promises to transfer goods or services to a customer are not separately identifiable  include, but are not limited to, the following:"]
["15B-Y","15BC10-G",null,null,null,null,null,null,null,"a) the entity  provides a significant service of integrating  the goods or services with other goods or services promised in the contract into a bundle of goods or services that represent the combined output or outputs for which the customer has contracted. In other words, the entity is using the goods or services as inputs to produce or deliver the combined output or outputs specified by the customer. A combined output or outputs might include more than one phase, element or unit."]
["15B-Y","15BC10-G",null,null,null,null,null,null,null,"b) one or more of the goods or services significantly modifies or customises, or are significantly modified or customised by, one or more of the other\ngoods or services promised in the contract."]
["15B-Y","15BC10-G",null,null,null,null,null,null,null,"c) the goods or services are highly interdependent, or highly interrelated. In other words, each of the goods or services is significantly affected by one or more of the other goods or services in the contract. For example, in some cases, two or more goods or services are significantly affected by each other because the entity would not be able to fulfil its promise by transferring each of the goods or services independently."]
["15B-Y",null,null,null,null,null,"15B",null,"IFRS15:30","If a promised good or service is not distinct, has the entity combined that good or service with other promised goods or services until it identifies a bundle of goods or services that is distinct ? \nIn some cases, that would result in the entity accounting for all the goods or services promised in a contract as a single performance obligation."]
[null,null,null,null,null,null,null,null,null,"Warranties"]
[null,null,null,null,"15C",1,"15C","15C","IFRS15:B27","Does the entity have a contract in which a customer may return a defective product in exchange for a functioning product?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15C-G",null,null,null,null,null,null,null,"IFRS15:B28","Note: It is common for an entity to provide (in accordance with the contract, the law or the entity’s customary business practices) a warranty in connection with the sale of a product (whether a good or service). The nature of a warranty can vary significantly across industries and contracts. Some warranties provide a customer with assurance that the related product will function as the parties intended because it complies with agreed-upon specifications. Other warranties provide the customer with a service in addition to the assurance that the product complies with agreed-upon specifications."]
["15C-Y",null,null,null,null,null,"15C",null,"IFRS15:B29","Has the entity accounted for the promised warranty as a performance obligation in accordance with paragraphs 22–30 and allocated a portion of the transaction price to that performance obligation in accordance with paragraphs 73–86 when a customer has the option to purchase a warranty separately (for example, because the warranty is priced or negotiated separately)?  "]
["15C-Y",null,null,null,null,null,"15C",null,"IFRS15:B30","Has the entity accounted for the warranty in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets if a customer does not have the option to purchase a warranty separately unless the promised warranty, or a part of the promised warranty, provides the customer with a service in addition to the assurance that the product complies with agreed-upon specifications?"]
["15C-Y",null,null,null,null,null,"15C",null,"IFRS15:B31","In assessing whether a warranty provides a customer with a service in addition to the assurance that the product complies with agreed-upon specifications, has the entity  considered factors such as:\na) Whether the warranty is required by law—if the entity is required by law to provide a warranty, the existence of that law indicates that the promised warranty is not a performance obligation because such requirements typically exist to protect customers from the risk of purchasing defective products.\nb) The length of the warranty coverage period—the longer the coverage period, the more likely it is that the promised warranty is a performance obligation because it is more likely to provide a service in addition to the assurance that the product complies with agreed-upon specifications.\nc) The nature of the tasks that the entity promises to perform—if it is necessary for an entity to perform specified tasks to provide the assurance that a product complies with agreed-upon specifications (for example, a return shipping service for a defective product), then those tasks likely do not give rise to a performance obligation?"]
["15C-Y",null,null,null,"15CC1",2,"15C",null,"IFRS15:B32","Has the entity allocated the transaction price to the product and the service if a warranty, or a part of a warranty, provides a customer with a service in addition to the assurance that the product complies with agreed-upon specifications?  If an entity promises both an assurance-type warranty and a service-type warranty but cannot reasonably account for them separately, the entity shall account for both of the warranties together as a single performance obligation."]
["15C-Y","15CC1-G",null,null,null,null,null,null,"IFRS15:B33","Note: A law that requires an entity to pay compensation if its products cause harm or damage does not give rise to a performance obligation. For example, a manufacturer might sell products in a jurisdiction in which the law holds the manufacturer liable for any damages (for example, to personal property) that might be caused by a consumer using a product for its intended purpose. Similarly, an entity’s promise to indemnify the customer for liabilities and damages arising from claims of patent, copyright, trademark or other infringement by the entity’s products does not give rise to a performance obligation. The entity shall account for such obligations in accordance with IAS 37."]
[null,null,null,null,null,null,null,null,null,"Customer options for additional goods or services","`"]
[null,null,null,null,"15D",1,"15D","15D","IFRS15:B40","Does the entity grant a customer the option to acquire additional goods or services as a result of a contract with a customer?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15D-G",null,null,null,null,null,null,null,"IFRS15:B39","Note: Customer options to acquire additional goods or services for free or at a discount come in many forms, including sales incentives, customer award credits (or points), contract renewal options or other discounts on future goods or services."]
["15D-Y",null,null,null,"15D1",2,"15D-1",null,"IFRS15:B40","Has the entity concluded that the option gives rise to a performance obligation?"]
["15D-Y","15D1-G",null,null,null,null,null,null,"IFRS15:B40","Note: If, in a contract, an entity grants a customer the option to acquire additional goods or services, that option gives rise to a performance obligation in the contract only if the option provides a material right to the customer that it would not receive without entering into that contract (for example, a discount that is incremental to the range of discounts typically given for those goods or services to that class of customer in that geographical area or market). If the option provides a material right to the customer, the customer in effect pays the entity in advance for future goods or services and the entity recognises revenue when those future goods or services are transferred or when the option expires."]
["15D-Y","15D1-G",null,null,null,null,null,null,"IFRS15:B41","Note: If a customer has the option to acquire an additional good or service at a price that would reflect the stand-alone selling price for that good or service, that option does not provide the customer with a material right even if the option can be exercised only by entering into a previous contract. In those cases, the entity has made a marketing offer that it shall account for in accordance with this Standard only when the customer exercises the option to purchase the additional goods or services."]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15D-Y","15D1-Y",null,null,null,null,"15D-1",null,"IFRS15:B40","Has the entity recognised revenue when those future goods or services are transferred or when the option expires? "]
["15D-Y","15D1-Y",null,null,"15D1C1",3,"15D-1",null,"IFRS15:B42","Has the entity applied paragraph 74 which requires an entity to allocate the transaction price to performance obligations on a relative stand-alone selling price basis? If the stand-alone selling price for a customer’s option to acquire additional goods or services is not directly observable, an entity shall estimate it. That estimate shall reflect the discount that the customer would obtain when exercising the option, adjusted for both of the following: \na) any discount that the customer could receive without exercising the option; and\nb) the likelihood that the option will be exercised."]
["15D-Y","15D1-Y","15D1C1-G",null,null,null,null,null,"IFRS15:B43","Note: If a customer has a material right to acquire future goods or services and those goods or services are similar to the original goods or services in the contract and are provided in accordance with the terms of the original contract, then an entity may, as a practical alternative to estimating the stand-alone selling price of the option, allocate the transaction price to the optional goods or services by reference to the goods or services expected to be provided and the corresponding expected consideration. Typically, those types of options are for contract renewals."]
[null,null,null,null,null,null,null,null,null,"Principal versus agent considerations"]
[null,null,null,null,"15E",1,"15E","15E","IFRS15:B34","Is another party involved in providing goods or services to a customer?"]
["15E-G",null,null,null,null,null,null,null,"IFRS15:B34","When another party is involved in providing goods or services to a customer, the entity shall determine whether the nature of its promise is a performance obligation to provide the specified goods or services itself (ie the entity is a principal) or to arrange for those goods or services to be provided by the other party  (ie the entity is an agent)."]
["15E-G",null,null,null,null,null,null,null,null,"An entity determines whether it is a principal or an agent for each specified good or service promised to the customer. A specified good or service is a distinct good or service (or a distinct bundle of goods or services) to be provided to the customer (see paragraphs 27–30). If a contract with a customer includes more than one specified good or service, an entity could be a principal for some specified goods or services and an agent for others."]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15E-Y",null,null,null,null,null,"15E",null,"IFRS15:B34A","Has the entity analysed the following items to determine the nature of its promise?"]
["15E-Y",null,null,null,null,null,null,null,null,"a) Has the entity identified the specified goods or services to be provided to the customer (which, for example, could be a right to a good or service to be provided\nby another party (see paragraph 26))?; and"]
["15E-Y",null,null,null,"15E1",2,"15E-1",null,null,"b) Has the entity assessed whether it controls (as described in paragraph 33) each specified good or service before that good or service is transferred to the customer?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15E-Y","15E1-Y",null,null,"15E11",3,"15E-1-1",null,"IFRS15:B35","If the entity controls a specified good or service before that good or service is transferred to a customer, has it concluded that it is a principal to the transaction?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15E-Y","15E1-Y","15E11-G",null,null,null,null,null,"IFRS15:B35","An entity does not necessarily  control a specified good if the entity obtains legal title to that good only momentarily before legal title is transferred to a customer.\nAn entity that is a principal  may satisfy  its performance obligation to provide the specified good or service itself or it may engage another party (for example, a subcontractor) to satisfy some or all of  the performance obligation on its behalf."]
["15E-Y","15E1-Y","15E11-G",null,null,null,null,null,"IFRS15:B35A","When another party is involved in providing goods or services to a customer, an entity that is a principal obtains control of any one of the following:\n(a) a good or another asset from the other party that it then transfers to the customer.\n(b) a right to a service to be performed by the other party, which gives the entity the ability to direct that party to provide the service to the customer on the entity’s behalf.\n(c) a good or service from the other party that it then combines with other goods or services in providing the specified good or service to the customer. For example, if an entity provides a significant service of integrating goods or services (see paragraph 29(a)) provided by another party into the specified good or service for which the customer has contracted, the entity controls the specified good or service before that good or service is transferred to the customer. This is because the entity first obtains control of the inputs to the specified good or service (which includes goods or services from other parties) and directs their use to create the combined output that is the specified good or service."]
["15E-Y","15E1-Y","15E11-Y",null,null,null,"15E-1-1",null,"IFRS15:B35B","Has the entity recognised revenue in the gross amount of consideration to which it expects to be entitled in exchange for the specified good or service transferred when (or as) the entity as a principal satisfies a performance obligation?"]
["15E-Y","15E1-Y","15E11-Y",null,"15E11C1",4,"15E-1-1",null,"IFRS15:B37","Has the entity assessed whether any of the following indicators of control exists (and is therefore a principal)?"]
["15E-Y","15E1-Y","15E11-Y","15E11C1-G",null,null,null,null,"IFRS15:B37A","The indicators in paragraph B37 may be more or less relevant to the assessment of control depending on the nature of the specified good or service and the terms and conditions of the contract. In addition, different indicators may provide more persuasive evidence in different contracts."]
["15E-Y","15E1-Y","15E11-Y",null,null,null,"15E-1-1",null,"IFRS15:B37","a) the entity is primarily responsible for fulfilling the promise to provide the specified good or service. This typically includes responsibility for the acceptability of the specified good or service (for example, primary responsibility for the good or service meeting customer specifications). If the entity is primarily responsible for fulfilling the promise to provide the specified good or service, this may indicate that the other party involved in providing the specified good or service is acting on the entity’s behalf."]
["15E-Y","15E1-Y","15E11-Y",null,"15E11C2",4,"15E-1-1",null,null,"b) the entity has inventory risk before  the specified good or service has been transferred to a customer, or after transfer of control to the customer (for example, if the customer has a right of return). "]
["15E-Y","15E1-Y","15E11-Y","15E11C2-G",null,null,null,null,null,"For example, if the entity obtains, or commits itself to obtain, the specified good or service before obtaining a contract with a customer, that may indicate that the entity has the ability to direct the use of, and obtain substantially all of the remaining benefits from, the good or service before it is transferred to the customer."]
["15E-Y","15E1-Y","15E11-Y",null,"15E11C3",4,"15E-1-1",null,null,"c) the entity has discretion in establishing the price for the specified good or service. "]
["15E-Y","15E1-Y","15E11-Y","15E11C3-G",null,null,null,null,null,"Establishing the price that the customer pays for the specified good or service may indicate that the entity has the ability to direct the use of that good or service and obtain substantially all of the remaining benefits. However, an agent can have discretion in establishing prices in some cases. For example, an agent may have some flexibility in setting prices in order to generate additional revenue from its service of arranging for goods or services to be provided by other parties to customers."]
["15E-Y",null,null,null,"15E2",2,"15E-2",null,"IFRS15:B38","Is there another entity that assumes the entity’s performance obligations and contractual rights in the contract so that the entity is no longer obliged to satisfy the performance obligation to transfer the specified good or service to the customer (i.e. the entity is no longer acting as the principal)? "]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15E-Y","15E2-Y",null,null,null,null,"15E-2",null,null,"Has the entity evaluated whether to recognise revenue for satisfying a performance obligation to obtain a contract for the other party (i.e. whether the entity is acting as an agent)? (see IFRS 15:B36)"]
["15E-Y","15E2-Y",null,null,"15E21",3,"15E-2-1",null,"IFRS15:B36","Is the entity’s performance obligation  to arrange for the provision of the specified good or service by another party? (i.e the entity is an agent)"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15E-Y","15E2-Y","15E21-G",null,null,null,null,null,"IFRS15:B36","An entity that is an agent does not control the specified good or service provided by another party before that good or service is transferred to the customer."]
["15E-Y","15E2-Y","15E21-Y",null,null,null,"15E-2-1",null,"IFRS15:B36","Has the entity recognised revenue when (or as) it satisfies a performance obligation? "]
["15E-Y","15E2-Y","15E21-Y",null,"15E21C1",4,"15E-2-1",null,"IFRS15:B36","Has the entity recognised as revenue the amount of any fee or commission to which it expects to be entitled in exchange for arranging for  the specified goods or services to be provided by the other party?"]
["15E-Y","15E2-Y","15E21-Y","15E21C1-G",null,null,null,null,"IFRS15:B36","An entity’s fee or commission might be the net amount of consideration that the entity retains after paying the other party the consideration received in exchange for the goods or services to be provided by that party."]
["15E-Y",null,null,null,null,null,"15E",null,"IFRS15:B38","If another entity assumes the entity’s performance obligations and contractual rights in the contract so that the entity is no longer obliged to satisfy the performance obligation to transfer the specified good or service to the customer (i.e. the entity is no longer acting as the principal), has the entity  evaluated whether to recognise revenue for satisfying a performance obligation to obtain a contract for the other party (i.e. whether the entity is acting as an agent)?"]
[null,null,null,null,null,null,null,null,null,"Non-refundable upfront fees (and some related costs)"]
[null,null,null,null,"15F",1,"15F","15F","IFRS15:B48","Does the entity charge a customer a non-refundable upfront fee at or near contract inception? "]
["15F-G",null,null,null,null,null,null,null,"IFRS15:B48","Note: Examples include joining fees in health club membership contracts, activation fees in telecommunication contracts, setup fees in some services contracts and initial fees in some supply contracts."]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15F-Y",null,null,null,null,null,"15F",null,"IFRS15:B49","Has the entity identified the performance obligations in the contract with its customer by assessing  whether the fee relates to the transfer of a promised good or service? "]
["15F-Y",null,null,null,"15FC1",2,"15F",null,"IFRS15:B49","Has the entity considered whether the  non-refundable upfront fee relates to an activity that the entity is required to undertake at or near contract inception to fulfil the contract even though that activity does not result in the transfer of a promised good or service to the customer (see paragraph 25) and whether the upfront fee is an advance payment for future goods or services and, therefore, would be recognised as revenue when those future goods or services are provided? "]
["15F-Y","15FC1-G",null,null,null,null,null,null,"IFRS15:B49","Note: The revenue recognition period would extend beyond the initial contractual period if the entity grants the customer the option to renew the contract and that option provides the customer with a material right as described in paragraph B40."]
["15F-Y",null,null,null,null,null,"15F",null,"IFRS15:B50","If the non-refundable upfront fee relates to a good or service, has the entity evaluated  whether to account for the good or service as a separate performance obligation in accordance with paragraphs 22–30 ?"]
["15F-Y",null,null,null,null,null,"15F",null,"IFRS15:B51","Has the entity  assessed whether costs incurred in setting up a contract have resulted in an asset that should be recognised in accordance with paragraph 95?"]
["15F-Y",null,null,null,null,null,"15F",null,"IFRS15:B51","If the entity charges a non-refundable fee in part as compensation for costs incurred in setting up a contract (or other administrative tasks as described in paragraph 25) and  those setup activities do not satisfy a performance obligation, has the entity disregarded those activities (and related costs) (because the costs of setup activities do not depict the transfer of services to the customer) when measuring progress in accordance with paragraph B19?  "]
[null,null,null,null,null,null,null,null,null,"Step 3- Determining the transaction price"]
[null,null,null,null,null,null,"15FF",null,"IFRS15:47","Has the entity determined the transaction price by considering the terms of the contract and its customary business practices? "]
[null,null,null,null,"15FFC2",1,"15FF",null,"IFRS15:47","Has the entity excluded from the transaction price amounts collected on behalf of third parties (for example, some sales taxes)? "]
["15FFC2-G",null,null,null,null,null,null,null,"IFRS15:47","Note: The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). The consideration promised in a contract with a customer may include fixed amounts, variable amounts, or both."]
[null,null,null,null,"15FFC3",1,"15FF",null,"IFRS15:46","Has the entity recognised as revenue the amount of the transaction price that is allocated to that performance obligation when (or as) a performance obligation is satisfied? "]
["15FFC3-G",null,null,null,null,null,null,null,"IFRS15:46","Note: The transaction price excludes estimates of variable consideration that are constrained in accordance with paragraphs 56–58."]
["15FFC3-G",null,null,null,null,null,null,null,"IFRS15:48","Note: The nature, timing and amount of consideration promised by a customer affect the estimate of the transaction price. When determining the transaction price, an entity shall consider the effects of all of the following: \na)variable consideration (see paragraphs 50–55 and 59);\nb) constraining estimates of variable consideration (see paragraphs 56–58);\nc) the existence of a significant financing component in the contract (see paragraphs 60–65); \nd) non-cash consideration (see paragraphs 66–69); and \ne) consideration payable to a customer (see paragraphs 70–72)."]
[null,null,null,null,null,null,"15FF",null,"IFRS15:49","For the purpose of determining the transaction price, has the entity  assumed that the goods or services will be transferred to the customer as promised in accordance with the existing contract and that the contract will not be cancelled, renewed or modified?"]
[null,null,null,null,null,null,null,null,null,"Variable Considerations"]
[null,null,null,null,"15FF1",1,"15FF-1",null,"IFRS15:48","Has the entity considered in determining the transaction price the effect of  variable consideration? (see paragraphs 50–55 and 59);"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15FF1-Y",null,null,null,"15FF1C1",2,"15FF-1",null,"IFRS15:50","Has the entity estimated the amount of consideration to which the entity will be entitled in exchange for transferring the promised goods or services to a customer?"]
["15FF1-Y","15FF1C1-G",null,null,null,null,null,null,"IFRS15:51","Note: An amount of consideration can vary because of discounts, rebates, refunds, credits, price concessions, incentives, performance bonuses, penalties or other similar items. The promised consideration can also vary if an entity’s entitlement to the consideration is contingent on the occurrence or non-occurrence of a future event. For example, an amount of consideration would be variable if either a product was sold with a right of return or a fixed amount is promised as a performance bonus on achievement of a specified milestone."]
["15FF1-Y",null,null,null,null,null,"15FF-1",null,"IFRS15:52","Has the entity considered the promised consideration as variable if either of the following circumstances exists?\n\n"]
["15FF1-Y",null,null,null,null,null,null,null,null,"a) the customer has a valid expectation arising from an entity’s customary business practices, published policies or specific statements that the entity will accept an amount of consideration that is less than the price stated in the contract. That is, it is expected that the entity will offer a price concession. Depending on the jurisdiction, industry or customer this offer may be referred to as a discount, rebate, refund or credit. "]
["15FF1-Y",null,null,null,null,null,null,null,null,"b) other facts and circumstances indicate that the entity’s intention, when entering into the contract with the customer, is to offer a price concession to the customer."]
["15FF1-Y",null,null,null,null,null,"15FF-1",null,"IFRS15:53","Depending on which method the entity expects to better predict the amount of consideration to which it will be entitled, has the entity  estimated the amount of variable consideration by using either of the following methods? \n\n"]
["15FF1-Y",null,null,null,null,null,null,null,null,"a) The expected value—the expected value is the sum of probability-weighted amounts in a range of possible consideration amounts. An expected value may be an appropriate estimate of the amount of variable consideration if an entity has a large number of contracts with similar characteristics."]
["15FF1-Y",null,null,null,null,null,null,null,null,"b) The most likely amount—the most likely amount is the single most likely amount in a range of possible consideration amounts (i.e. the single most likely outcome of the contract). The most likely amount may be an appropriate estimate of the amount of variable consideration if the contract has only two possible outcomes (for example, an entity either achieves a performance bonus or does not)."]
["15FF1-Y",null,null,null,"15FF1C2",2,"15FF-1",null,"IFRS15:54","When estimating the effect of an uncertainty on an amount of variable consideration to which the entity will be entitled, has the entity?\n"]
["15FF1-Y",null,null,null,null,null,null,null,null,"a) applied one method consistently throughout the contract;"]
["15FF1-Y",null,null,null,null,null,null,null,null,"b) considered all the information (historical, current and forecast) that is reasonably available to the entity and "]
["15FF1-Y",null,null,null,null,null,null,null,null,"c) identified a reasonable number of possible consideration amounts."]
["15FF1-Y","15FF1C2-G",null,null,null,null,null,null,"IFRS15:54","Note: The information that an entity uses to estimate the amount of variable consideration would typically be similar to the information that the entity’s management uses during the bid-and-proposal process and in establishing prices for promised goods or services."]
["15FF1-Y",null,null,null,null,null,"15FF-1",null,null,"Refund liabilities"]
["15FF1-Y",null,null,null,null,null,"15FF-1",null,"IFRS15:55","Has the entity recognised a refund liability if the entity receives consideration from a customer and expects to refund some or all of that consideration to the customer? "]
["15FF1-Y",null,null,null,null,null,"15FF-1",null,"IFRS15:55","Has the entity measured a refund liability at the amount of consideration received (or receivable) for which the entity does not expect to be entitled (i.e. amounts not included in the transaction price)?  "]
["15FF1-Y",null,null,null,"15FF1C3",2,"15FF-1",null,"IFRS15:55","Has the entity  updated the refund liability at the end of each reporting period for changes in circumstances? "]
["15FF1-Y","15FF1C3-G",null,null,null,null,null,null,null,"Note: To account for a refund liability relating to a sale with a right of return, an entity shall apply the guidance in paragraphs B20–B27."]
[null,null,null,null,null,null,null,null,null,"Sale with a right of return"]
[null,null,null,null,"15G",1,"15G","15G","IFRS15:B20","Has the entity transferred control of a product to a customer and also granted the customer the right to return the product for various reasons (such as dissatisfaction with the product) and receive any combination of the following: \na) a full or partial refund of any consideration paid; \nb) a credit that can be applied against amounts owed, or that will be owed, to the entity; and  \nc) another product in exchange?"]
[null,null,null,null,null,null,null,null,null,"If yes:"]
["15G-Y",null,null,null,"15GC1",2,"15G",null,"IFRS15:B21","Has the entity recognised all of the following to account for the transfer of products with a right of return (and for some services that are provided subject to a refund)? \n\n"]
["15G-Y",null,null,null,null,null,null,null,null,"a) revenue for the transferred products in the amount of consideration to which the entity expects to be entitled (therefore, revenue would not be recognised for the products expected to be returned);\n"]
["15G-Y",null,null,null,null,null,null,null,null,"b) a refund liability; and"]
["15G-Y",null,null,null,null,null,null,null,null,"c) an asset (and corresponding adjustment to cost of sales) for its right to recover products from customers on settling the refund liability."]
["15G-Y","15GC1-G",null,null,null,null,null,null,"IFRS15:B22","Note: An entity’s promise to stand ready to accept a returned product during the return period shall not be accounted for as a performance obligation in addition to the obligation to provide a refund."]
["15G-Y",null,null,null,null,null,"15G",null,"IFRS15:B23","Has the entity applied the requirements in paragraphs 47–72 (including the requirements for constraining estimates of variable consideration in paragraphs 56–58) to determine the amount of consideration to which the entity expects to be entitled (i.e. excluding the products expected to be returned)?"]
["15G-Y",null,null,null,null,null,"15G",null,"IFRS15:B23","Has the entity recognised as a refund liability (as opposed to revenue) for any amount received (or receivable) for which an entity does not expect to be entitled  when it transferred products to customers?"]
["15G-Y",null,null,null,null,null,"15G",null,"IFRS15:B23","Has the entity updated at the end of each reporting period,  its assessment of amounts for which it expects to be entitled in exchange for the transferred products and made a corresponding change to the transaction price and, therefore, in the amount of revenue recognised ?"]
["15G-Y",null,null,null,null,null,"15G",null,"IFRS15:B24","Has the entity updated the measurement of the refund liability at the end of each reporting period for changes in expectations about the amount of refunds and  recognised the  corresponding adjustments as revenue (or reductions of revenue)?"]
["15G-Y",null,null,null,null,null,"15G",null,"IFRS15:B25","Has the entity updated the measurement of the asset arising from changes in expectations about products to be returned at the end of each reporting period?"]
["15G-Y",null,null,null,"15GC2",2,"15G",null,"IFRS15:B25","Has the entity initially measured an asset recognised for an entity’s right to recover products from a customer on settling a refund liability by reference to the former carrying amount of the product (for example, inventory) less any expected costs to recover those products (including potential decreases in the value to the entity of returned products)?  "]
["15G-Y","15GC2-G",null,null,null,null,null,null,"IFRS15:B26","Note: Exchanges by customers of one product for another of the same type, quality, condition and price (for example, one colour or size for another) are not considered returns for the purposes of applying this Standard."]
["15G-Y","15GC2-G",null,null,null,null,null,null,"IFRS15:B27","Note: Contracts in which a customer may return a defective product in exchange for a functioning product shall be evaluated in accordance with the guidance on warranties in paragraphs B28–B33."]
[null,null,null,null,null,null,null,null,null,"Reassessment of variable consideration"]
[null,null,null,null,"15GGC3",1,"15GG",null,"IFRS15:59","Has the entity updated the estimated transaction price (including updating its assessment of whether an estimate of variable consideration is constrained) at the end of each reporting period? "]
["15GGC3-G",null,null,null,null,null,null,null,"IFRS15:59","Note: The estimated transaction price should  represent faithfully the circumstances present at the end of the reporting period and the changes in circumstances during the reporting period. The entity shall account for changes in the transaction price in accordance with paragraphs 87–90."]
[null,null,null,null,null,null,"15GG",null,"IFRS15:48","Has the entity considered in determining the transaction price the effect of constraining estimates of variable consideration? (see paragraphs 56–58);\n"]
[null,null,null,null,null,null,"15GG",null,"IFRS15:56","Has the entity  included in the transaction price some or all of an amount of variable consideration estimated in accordance with paragraph 53 only to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur when the uncertainty associated with the variable consideration is subsequently resolved?"]
[null,null,null,null,"15GGC4",1,"15GG",null,"IFRS15:57","Has the entity considered both the likelihood and the magnitude of the revenue reversal in assessing whether it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur once the uncertainty related to the variable consideration is subsequently resolved? "]
["15GGC4-G",null,null,null,null,null,null,null,"IFRS15:57","Note: Factors that could increase the likelihood or the magnitude of a revenue reversal include, but are not limited to, any of the following:\n a) the amount of consideration is highly susceptible to factors outside the entity’s influence. Those factors may include volatility in a market, the judgement or actions of third parties, weather conditions and a high risk of obsolescence of the promised good or service.\n b) the uncertainty about the amount of consideration is not expected to be resolved for a long period of time.\n c) the entity’s experience (or other evidence) with similar types of contracts is limited, or that experience (or other evidence) has limited.\n d) the entity has a practice of either offering a broad range of price concessions or changing the payment terms and conditions of similar contracts in similar circumstances.\n e) the contract has a large number and broad range of possible consideration amounts."]
[null,null,null,null,null,null,"15GG",null,"IFRS15:58","Has the entity applied paragraph B63 to account for consideration in the form of a sales-based or usage-based royalty that is promised in exchange for a licence of intellectual property?"]
[null,null,null,null,null,null,null,null,null,"Significant financing components"]
[null,null,null,null,"15GG1",1,"15GG-1",null,"IFRS15:48","Has the entity considered in determining the transaction price the effect of  the existence of a significant financing component in the contract ? (see paragraphs 60–65); "]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15GG1-Y",null,null,null,"15GG1C1",2,"15GG-1",null,"IFRS15:60","Has the entity adjusted the promised amount of consideration for the effects of the time value of money if the timing of payments agreed to by the parties to the contract (either explicitly or implicitly) provides the customer or the entity with a significant benefit of financing the transfer of goods or services to the customer? "]
["15GG1-Y","15GG1C1-G",null,null,null,null,null,null,"IFRS15:60","Note:  A significant financing component may exist regardless of whether the promise of financing is explicitly stated in the contract or implied by the payment terms agreed to by the parties to the contract."]
["15GG1-Y",null,null,null,"15GG1C2",2,"15GG-1",null,"IFRS15:61","In assessing whether a contract contains a financing component and whether that financing component is significant to the contract, has the entity considered all facts and circumstances including both of the following?\na) the difference, if any, between the amount of promised consideration and the cash selling price of the promised goods or services; and\nb) the combined effect of both of the following: \n  (i) the expected length of time between when the entity transfers the promised goods or services to the customer and when the customer pays for those goods or services; and \n  (ii) the prevailing interest rates in the relevant market."]
["15GG1-Y","15GG1C2-G",null,null,null,null,null,null,"IFRS15:61","Note: The objective when adjusting the promised amount of consideration for a significant financing component is for an entity to recognise revenue at an amount that reflects the price that a customer would have paid for the promised goods or services if the customer had paid cash for those goods or services when (or as) they transfer to the customer (i.e. the cash selling price). "]
["15GG1-Y",null,null,null,null,null,"15GG-1",null,"IFRS15:62","Has the entity concluded that a contract with a customer does not have a significant financing component if any of the following conditions exists?\n\n"]
["15GG1-Y",null,null,null,null,null,null,null,null,"a) the customer paid for the goods or services in advance and the timing of the transfer of those goods or services is at the discretion of the customer;"]
["15GG1-Y",null,null,null,null,null,null,null,null,"b) a substantial amount of the consideration promised by the customer is variable and the amount or timing of that consideration varies on the basis of the occurrence or non-occurrence of a future event that is not substantially within the control of the customer or the entity (for example, if the consideration is a sales-based royalty);\n"]
["15GG1-Y",null,null,null,null,null,null,null,null,"c) the difference between the promised consideration and the cash selling price of the good or service (as described in paragraph 61) arises for reasons other than the provision of finance to either the customer or the entity, and the difference between those amounts is proportional to the reason for the difference. For example, the payment terms might provide the entity or the customer with protection from the other party failing to adequately complete some or all of its obligations under the contract."]
["15GG1-Y",null,null,null,null,null,"15GG-1",null,"IFRS15:63","If the entity expects, at contract inception, that the period between when the entity transfers a promised good or service to a customer and when the customer pays for that good or service will be one year or less, has the entity elected as a practical expedient  not to adjust the promised amount of consideration for the effects of a significant financing component? "]
["15GG1-Y",null,null,null,"15GG1C3",2,"15GG-1",null,"IFRS15:64","When adjusting the promised amount of consideration for a significant financing component, has the entity used the discount rate that would be reflected in a separate financing transaction between the entity and its customer at contract inception? "]
["15GG1-Y","15GG1C3-G",null,null,null,null,null,null,"IFRS15:64","Note: That rate would reflect the credit characteristics of the party receiving financing in the contract, as well as any collateral or security provided by the customer or the entity, including assets transferred in the contract. An entity may be able to determine that rate by identifying the rate that discounts the nominal amount of the promised consideration to the price that the customer would pay in cash for the goods or services when (or as) they transfer to the customer. After contract inception, an entity shall not update the discount rate for changes in interest rates or other circumstances (such as a change in the assessment of the customer’s credit risk)."]
["15GG1-Y","15GG1C3-G",null,null,null,null,null,null,"IFRS15:65","Note: Interest revenue or interest expense is recognised only to the extent that a contract asset (or receivable) or a contract liability is recognised in accounting for a contract with a customer."]
[null,null,null,null,null,null,null,null,null,"Non-Cash considerations"]
[null,null,null,null,"15GG2",1,"15GG-2",null,"IFRS15:48","Has the received any consideration in a form other than cash? (see paragraphs 66–69)"]
[null,null,null,null,null,null,null,null,null,"If yes:"]
["15GG2-Y",null,null,null,null,null,"15GG-2",null,"IFRS15:66","Has the entity  measured the non-cash consideration (or promise of non-cash consideration) at fair value?"]
["15GG2-Y",null,null,null,null,null,"15GG-2",null,"IFRS15:67","If the  entity cannot reasonably estimate the fair value of the non-cash consideration, has the entity measured the consideration indirectly by reference to the stand-alone selling price of the goods or services promised to the customer (or class of customer) in exchange for the consideration ?"]
["15GG2-Y",null,null,null,null,null,"15GG-2",null,"IFRS15:68","If the fair value of the non-cash consideration promised by a customer varies for reasons other than only the form of the consideration (for example, the fair value could vary because of the entity’s performance), has the entity applied the requirements in paragraphs 56-58?"]
[null,null,null,null,"15GG3",1,"15GG-3",null,"IFRS15:69","Does the customer contribute goods or services (for example, materials, equipment or labour) to facilitate an entity’s fulfilment of the contract?"]
[null,null,null,null,null,null,null,null,null,"If yes:"]
["15GG3-Y",null,null,null,"15GG31",2,"15GG-3-1",null,"IFRS15:69"," Has the entity assessed whether it obtains control of those contributed goods or services? "]
[null,null,null,null,null,null,null,null,null,"If yes:"]
["15GG3-Y","15GG31-Y",null,null,null,null,"15GG-3-1",null,"IFRS15:69","Has the  entity  accounted for the contributed goods or services as non-cash consideration received from the customer?"]
[null,null,null,null,null,null,null,null,null,"Considerations payable to a customer"]
[null,null,null,null,"15GG4",1,"15GG-4",null,"IFRS15:48","Has the entity considered in determining the transaction price the effect of  consideration payable to a customer ? (see paragraphs 70–72)."]
[null,null,null,null,null,null,null,null,null,"If yes:"]
["15GG4-Y",null,null,null,null,null,"15GG-4",null,"IFRS15:70","Has the entity  accounted for consideration payable to a customer as a reduction of the transaction price and, therefore, of revenue unless the payment to the customer is in exchange for a distinct good or service (as described in paragraphs 26–30) that the customer transfers to the entity?"]
["15GG4-Y",null,null,null,"15GG4C1",2,"15GG-4",null,"IFRS15:72","Has the entity  recognised the reduction of revenue when (or as) the later of either of the following events occurs: \na)  the entity recognises revenue for the transfer of the related goods or services to the customer; and\nb) the entity pays or promises to pay the consideration (even if the payment is conditional on a future event). That promise might be implied by the entity’s customary business practices. "]
["15GG4-Y","15GG4C1-G",null,null,null,null,null,null,"IFRS15:70","Note: Consideration payable to a customer includes cash amounts that an entity pays, or expects to pay, to the customer (or to other parties that purchase the entity’s goods or services from the customer). Consideration payable to a customer also includes credit or other items (for example, a coupon or voucher) that can be applied against amounts owed to the entity (or to other parties that purchase the entity’s goods or services from the customer).  "]
["15GG4-Y",null,null,null,null,null,"15GG-4",null,"IFRS15:70","If the consideration payable to a customer includes a variable amount, has the entity  estimated the transaction price (including assessing whether the estimate of variable consideration is constrained) in accordance with paragraphs 50–58?"]
[null,null,null,null,"15GG5",1,"15GG-5",null,"IFRS15:71","Is the  consideration payable to a customer a payment for a distinct good or service from the customer?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15GG5-Y",null,null,null,null,null,"15GG-5",null,"IFRS15:71","Has the entity accounted for the purchase of the good or service in the same way that it accounts for other purchases from suppliers?  "]
["15GG5-Y",null,null,null,null,null,"15GG-5",null,"IFRS15:71","If the amount of consideration payable to the customer exceeds the fair value of the distinct good or service that the entity receives from the customer, has the entity accounted for such an excess as a reduction of the transaction price ? If the entity cannot reasonably estimate the fair value of the good or service received from the customer, it shall account for all of the consideration payable to the customer as a reduction of the transaction price."]
[null,null,null,null,null,null,null,null,null,"Customers’ unexercised rights","`"]
[null,null,null,null,"15H",1,"15H","15H","IFRS15:B44","Has the entity received a prepayment from a customer?"]
[null,null,null,null,null,null,null,null,null,"If Yes:","`"]
["15H-Y",null,null,null,null,null,"15H",null,"IFRS15:B44","Has the  entity  recognised a contract liability in the amount of the prepayment for its performance obligation to transfer, or to stand ready to transfer, goods or services in the future?"]
["15H-Y",null,null,null,null,null,"15H",null,"IFRS15:B44","Has the  entity derecognised that contract liability (and recognise revenue) when it transfers those goods or services and, therefore, satisfies its performance obligation?"]
["15H-Y",null,null,null,null,null,"15H",null,"IFRS15:B47","For any consideration received that is attributable to a customer’s unexercised rights for which the entity is required to remit to another party, for example, a government entity in accordance with applicable unclaimed property laws, has the  entity  recognised a liability (as opposed to revenue)?"]
["15H-Y",null,null,null,"15H1",2,"15H-1",null,"IFRS15:B46","Does the entity expect to be entitled to a breakage amount in a contract liability?"]
["15H-Y","15H1-G",null,null,null,null,null,null,"IFRS15:B45","Note: A customer’s non-refundable prepayment to an entity gives the customer a right to receive a good or service in the future (and obliges the entity to stand ready to transfer a good or service). However, customers may not exercise all of their contractual rights. Those unexercised rights are often referred to as breakage."]
["15H-Y","15H1-G",null,null,null,null,null,null,"IFRS15:B46","Note: To determine whether an entity expects to be entitled to a breakage amount, the entity shall consider the requirements in paragraphs 56–58 on constraining estimates of variable consideration."]
[null,null,null,null,null,null,null,null,null,"If Yes:","`"]
["15H-Y","15H1-Y",null,null,null,null,"15H-1",null,"IFRS15:B46","Has the  entity  recognised the expected breakage amount as revenue in proportion to the pattern of rights exercised by the customer? "]
[null,null,null,null,null,null,null,null,null,"If No:","`"]
["15H-Y","15H1-N",null,null,null,null,"15H-1",null,"IFRS15:B46","Has the entity recognised the expected breakage amount as revenue when the likelihood of the customer exercising its remaining rights becomes remote?\n"]
[null,null,null,null,null,null,null,null,null,"Step 4- Allocating the transaction price to performance obligations"]
[null,null,null,null,"15HHC1",1,"15HH",null,"IFRS15:74","Has the  entity  allocated the transaction price to each performance obligation identified in the contract on a relative stand-alone selling price basis in accordance with paragraphs 76–80, except as specified in paragraphs 81–83 (for allocating discounts) and paragraphs 84–86 (for allocating consideration that includes variable amounts)?\n"]
["15HHC1-G",null,null,null,null,null,null,null,"IFRS15:73","Note: The objective when allocating the transaction price is for an entity to allocate the transaction price to each performance obligation (or distinct good or service) in an amount that depicts the amount of consideration to which the entity expects to be entitled in exchange for transferring the promised goods or services to the customer."]
["15HHC1-G",null,null,null,null,null,null,null,"IFRS15:75","Note: Paragraphs 76–86 do not apply if a contract has only one performance obligation. However, paragraphs 84–86 may apply if an entity promises to transfer a series of distinct goods or services identified as a single performance obligation in accordance with paragraph 22(b) and the promised consideration includes variable amounts."]
[null,null,null,null,"15HHC2",1,"15HH",null,"IFRS15:76","Has the entity allocated the transaction price to each performance obligation on a relative stand-alone selling price basis by  determining the stand-alone selling price at contract inception of the distinct good or service underlying each performance obligation in the contract and allocated the transaction price in proportion to those stand-alone selling prices?"]
["15HHC2-G",null,null,null,null,null,null,null,"IFRS15:77","Note: The stand-alone selling price is the price at which an entity would sell a promised good or service separately to a customer. The best evidence of a stand-alone selling price is the observable price of a good or service when the entity sells that good or service separately in similar circumstances and to similar customers. A contractually stated price or a list price for a good or service may be (but shall not be presumed to be) the stand-alone selling price of that good or service."]
[null,null,null,null,null,null,"15HH",null,"IFRS15:78","If the entity has concluded that the stand-alone selling price is directly observable, has this price been used?"]
[null,null,null,null,"15HH2",1,"15HH-2",null,"IFRS15:78","Has the entity concluded that the stand-alone selling price is not directly observable?"]
[null,null,null,null,null,null,null,null,null,"If yes:","`"]
["15HH2-Y",null,null,null,null,null,"15HH-2",null,"IFRS15:78","Has the entity estimated the stand-alone selling price at an amount that would result in the allocation of the transaction price meeting the allocation objective in paragraph 73?  "]
["15HH2-Y",null,null,null,"15HH2C1",2,"15HH-2",null,"IFRS15:78","When estimating a stand-alone selling price, has the entity  considered all information (including market conditions, entity-specific factors and information about the customer or class of customer) that is reasonably available to the entity? In doing so, an entity shall maximise the use of observable inputs and apply estimation methods consistently in similar circumstances."]
["15HH2-Y","15HH2C1-G",null,null,null,null,null,null,"IFRS15:79","Note: Suitable methods for estimating the stand-alone selling price of a good or service include, but are not limited to, the following: \na) Adjusted market assessment approach—an entity could evaluate the market in which it sells goods or services and estimate the price that a customer in that market would be willing to pay for those goods or services. That approach might also include referring to prices from the entity’s competitors for similar goods or services and adjusting those prices as necessary to reflect the entity’s costs and margins.\nb) Expected cost plus a margin approach—an entity could forecast its expected costs of satisfying a performance obligation and then add an appropriate margin for that good or service. \nc) Residual approach—an entity may estimate the stand-alone selling price by reference to the total transaction price less the sum of the observable stand-alone selling prices of other goods or services promised in the contract. However, an entity may use a residual approach to estimate, in accordance with paragraph 78, the stand-alone selling price of a good or service only if one of the following criteria is met: \n(i) the entity sells the same good or service to different customers (at or near the same time) for a broad range of amounts (i.e. the selling price is highly variable because a representative stand-alone selling price is not discernible from past transactions or other observable evidence); or \n(ii)  the entity has not yet established a price for that good or service and the good or service has not previously been sold on a stand-alone basis (i.e. the selling price is uncertain)."]
["15HH2-Y",null,null,null,"15HH2C2",2,"15HH-2",null,"IFRS15:80","When an entity uses a combination of methods to estimate the stand-alone selling price of each promised good or service in the contract, has the entity evaluated whether allocating the transaction price at those estimated stand-alone selling prices would be consistent with the allocation objective in paragraph 73 and the requirements for estimating stand-alone selling prices in paragraph 78?"]
["15HH2-Y","15HH2C2-G",null,null,null,null,null,null,"IFRS15:80","Note: A combination of methods may need to be used to estimate the stand-alone selling prices of the goods or services promised in the contract if two or more of those goods or services have highly variable or uncertain stand-alone selling prices. For example, an entity may use a residual approach to estimate the aggregate stand-alone selling price for those promised goods or services with highly variable or uncertain stand-alone selling prices and then use another method to estimate the stand-alone selling prices of the individual goods or services relative to that estimated aggregate stand-alone selling price determined by the residual approach. "]
[null,null,null,null,null,null,null,null,null,"Allocation of a discount"]
[null,null,null,null,"15HHC3",1,"15HH",null,"IFRS15:81","Has the entity allocated a discount proportionately to all performance obligations in the contract unless an entity has observable evidence in accordance with paragraph 82 that the entire discount relates to only one or more, but not all, performance obligations in a contract? "]
["15HHC3-G",null,null,null,null,null,null,null,"IFRS15:81","Note: A customer receives a discount for purchasing a bundle of goods or services if the sum of the stand-alone selling prices of those promised goods or services in the contract exceeds the promised consideration in a contract. The proportionate allocation of the discount in those circumstances is a consequence of the entity allocating the transaction price to each performance obligation on the basis of the relative stand-alone selling prices of the underlying distinct goods or services."]
[null,null,null,null,null,null,"15HH",null,"IFRS15:82","Has the entity  allocated a discount entirely to one or more, but not all, performance obligations in the contract if all of the following criteria are met?\n\n\n"]
[null,null,null,null,null,null,null,null,null,"a) the entity regularly sells each distinct good or service (or each bundle of distinct goods or services) in the contract on a stand-alone basis;"]
[null,null,null,null,null,null,null,null,null,"b) the entity also regularly sells on a stand-alone basis a bundle (or bundles) of some of those distinct goods or services at a discount to the stand-alone selling prices of the goods or services in each bundle; and"]
[null,null,null,null,null,null,null,null,null,"c) the discount attributable to each bundle of goods or services described in paragraph 82(b) is substantially the same as the discount in the contract and an analysis of the goods or services in each bundle provides observable evidence of the performance obligation (or performance obligations) to which the entire discount in the contract belongs."]
[null,null,null,null,null,null,"15HH",null,"IFRS15:83","If a discount is allocated entirely to one or more performance obligations in the contract in accordance with paragraph 82, has the  entity allocated the discount before using the residual approach to estimate the stand-alone selling price of a good or service in accordance with paragraph 79(c)?"]
[null,null,null,null,null,null,null,null,null,"Allocation of variable consideration"]
[null,null,null,null,null,null,"15HH",null,"IFRS15:84","Has variable consideration that is promised in a contract been attributed to the entire contract or to a specific part of the contract, such as either of the following? \n"]
[null,null,null,null,null,null,null,null,null,"a) one or more, but not all, performance obligations in the contract (for example, a bonus may be contingent on an entity transferring a promised good or service within a specified period of time); or\n"]
[null,null,null,null,null,null,null,null,null,"b) one or more, but not all, distinct goods or services promised in a series of distinct goods or services that forms part of a single performance obligation in accordance with paragraph 22(b) (for example, the consideration promised for the second year of a two-year cleaning service contract will increase on the basis of movements in a specified inflation index)."]
[null,null,null,null,null,null,"15HH",null,"IFRS15:85","Has the entity allocated a variable amount (and subsequent changes to that amount) entirely to a performance obligation or to a distinct good or service that forms part of a single performance obligation in accordance with paragraph 22(b) if both of the following criteria are met?\n\n"]
[null,null,null,null,null,null,null,null,null,"a)  the terms of a variable payment relate specifically to the entity’s efforts to satisfy the performance obligation or transfer the distinct good or service (or to a specific outcome from satisfying the performance obligation or transferring the distinct good or service); and"]
[null,null,null,null,null,null,null,null,null,"b) allocating the variable amount of consideration entirely to the performance obligation or the distinct good or service is consistent with the allocation objective in paragraph 73 when considering all of the performance obligations and payment terms in the contract."]
[null,null,null,null,null,null,"15HH",null,"IFRS15:86","Has the entity applied the allocation requirements in paragraphs 73–83 to allocate the remaining amount of the transaction price that does not meet the criteria in paragraph 85?"]
[null,null,null,null,null,null,null,null,null,"Changes in the transaction price"]
[null,null,null,null,"15HH3",1,"15HH-3",null,"IFRS15:87","Has the transaction price changed after contract inception? "]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15HH3-G",null,null,null,null,null,null,null,"IFRS15:87","Note: The transaction price can change for various reasons, including the resolution of uncertain events or other changes in circumstances that change the amount of consideration to which an entity expects to be entitled in exchange for the promised goods or services."]
["15HH3-Y",null,null,null,"15HH3C1",2,"15HH-3",null,"IFRS15:88","Has the entity allocated to the performance obligations in the contract any subsequent changes in the transaction price on the same basis as at contract inception? "]
["15HH3-Y","15HH3C1-G",null,null,null,null,null,null,"IFRS15:88","Note: An entity shall not reallocate the transaction price to reflect changes in stand-alone selling prices after contract inception. Amounts allocated to a satisfied performance obligation shall be recognised as revenue, or as a reduction of revenue, in the period in which the transaction price changes."]
["15HH3-Y","15HH3C1-G",null,null,null,null,null,null,"IFRS15:89","Note: An entity shall allocate a change in the transaction price entirely to one or more, but not all, performance obligations or distinct goods or services promised in a series that forms part of a single performance obligation in accordance with paragraph 22(b) only if the criteria in paragraph 85 on allocating variable consideration are met."]
["15HH3-Y",null,null,null,null,null,"15HH-3",null,"IFRS15:90","Has the entity accounted for a change in the transaction price that arises as a result of a contract modification in accordance with paragraphs 18–21? "]
["15HH3-Y",null,null,null,null,null,"15HH-3",null,"IFRS15:90","Has the entity applied paragraphs 87–89 to allocate the change in the transacttion price that occurs after a contract modifcation in whichever of the following ways is applicable?\n"]
["15HH3-Y",null,null,null,null,null,null,null,null,"a) An entity shall allocate the change in the transaction price to the performance obligations identified in the contract before the modification if, and to the extent that, the change in the transaction price is attributable to an amount of variable consideration promised before the modification and the modification is accounted for in accordance with paragraph 21(a)."]
["15HH3-Y",null,null,null,null,null,null,null,null,"\nb) In all other cases in which the modification was not accounted for as a separate contract in accordance with paragraph 20, an entity shall allocate the change in the transaction price to the performance obligations in the modified contract (i.e. the performance obligations that were unsatisfied or partially unsatisfied immediately after the modification)."]
[null,null,null,null,null,null,null,null,null,"STEP 5-Recognise revenue when (or as) a performance obligation is satisfied"]
[null,null,null,null,null,null,"15HH",null,"IFRS15:31","Has the entity recognised revenue when (or as) the entity satisfies a performance obligation by transferring a promised good or service (i.e. an asset) to a customer ?"]
[null,null,null,null,"15HHC4",1,"15HH",null,"IFRS15:31","Has the entity determined that it has transferred an asset to a customer when (or as) the customer obtains control of that asset?"]
["15HHC4-G",null,null,null,null,null,null,null,"IFRS15:33","Note: Goods and services are assets, even if only momentarily, when they are received and used (as in the case of many services). Control of an asset refers to the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset. Control includes the ability to prevent other entities from directing the use of, and obtaining the benefits from, an asset. The benefits of an asset are the potential cash flows (inflows or savings in outflows) that can be obtained directly or indirectly in many ways, such as by: \na) using the asset to produce goods or provide services (including public services);\nb) using the asset to enhance the value of other assets;\nc) using the asset to settle liabilities or reduce expenses;\nd) selling or exchanging the asset;\ne) pledging the asset to secure a loan; and \nf) holding the asset."]
[null,null,null,null,"15HHC5",1,"15HH",null,"IFRS15:32","Has the entity determined for each performance obligation identified in accordance with paragraphs 22–30 at contract inception whether it satisfies the performance obligation over time (in accordance with paragraphs 35–37) or satisfies the performance obligation at a point in time (in accordance with paragraph 38)? \n"]
["15HHC5-G",null,null,null,null,null,null,null,"IFRS15:32","Note: If an entity does not satisfy a performance obligation over time, the performance obligation is satisfied at a point in time."]
[null,null,null,null,null,null,"15HH",null,"IFRS15:34","In evaluating whether a customer obtains control of an asset, has the entity  considered any agreement to repurchase the asset (see paragraphs B64–B76)?"]
[null,null,null,null,null,null,null,null,null,"Performance obligations satisfied over time"]
[null,null,null,null,null,null,"15HH",null,"IFRS15:35","Has the entity determined that it transfers control of a good or service over time and, therefore, satisfies a performance obligation and recognises revenue over time, if one of the following criteria is met?\n\n\n"]
[null,null,null,null,null,null,null,null,null,"a)  the customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs (see paragraphs B3–B4); "]
[null,null,null,null,null,null,null,null,null,"b) the entity’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced (see paragraph B5); or"]
[null,null,null,null,null,null,null,null,null,"c) the entity’s performance does not create an asset with an alternative use to the entity (see paragraph 36) and the entity has an enforceable right to payment for performance completed to date (see paragraph 37)."]
[null,null,null,null,null,null,"15HH",null,"IFRS15:36","Has the entity made the assessment of whether an asset has an alternative use to the entity at contract inception? "]
[null,null,null,null,"15HHC6",1,"15HH",null,"IFRS15:36","After contract inception, has the entity  not updated the assessment of the alternative use of an asset unless the parties to the contract approve a contract modification that substantively changes the performance obligation? (Paragraphs B6–B8 provide guidance for assessing whether an asset has an alternative use to an entity)"]
["15HHC6-G",null,null,null,null,null,null,null,"IFRS15:36","Note: An asset created by an entity’s performance does not have an alternative use to an entity if the entity is either restricted contractually from readily directing the asset for another use during the creation or enhancement of that asset or limited practically from readily directing the asset in its completed state for another use.  "]
["15HHC6-G",null,null,null,null,null,null,null,"IFRS15:B3","Note: For some types of performance obligations, the assessment of whether a customer receives the benefits of an entity’s performance as the entity performs and simultaneously consumes those benefits as they are received will be straightforward. Examples include routine or recurring services (such as a cleaning service) in which the receipt and simultaneous consumption by the customer of the benefits of the entity’s performance can be readily identified."]
[null,null,null,null,null,null,"15HH",null,"IFRS15:B4","In assessing whether a customer simultaneously receives and consumes the benefits from the entity’s performance as the entity performs,  has the entity determined whether  a performance obligation is satisfied over time if it has determined that another entity would not need to substantially re-perform the work that the entity has completed to date if that other entity were to fulfil the remaining performance obligation to the customer? \n"]
[null,null,null,null,null,null,"15HH",null,"IFRS15:B4","In determining whether another entity would not need to substantially re-perform the work the entity has completed to date, has the entity determined whether made both of the following assumptions?\n\n"]
[null,null,null,null,null,null,null,null,null,"a) disregard potential contractual restrictions or practical limitations that otherwise would prevent the entity from transferring the remaining performance obligation to another entity; and"]
[null,null,null,null,null,null,null,null,null,"b) presume that another entity fulfilling the remainder of the performance obligation would not have the benefit of any asset that is presently controlled by the entity and that would remain controlled by the entity if the performance obligation were to transfer to another entity."]
[null,null,null,null,"15HHC7",1,"15HH",null,"IFRS15:B5","In determining whether a customer controls an asset as it is created or enhanced in accordance with paragraph 35(b), has the entity applied the requirements for control in paragraphs 31–34 and 38? "]
["15HHC7-G",null,null,null,null,null,null,null,"IFRS15:B5","Note: The asset that is being created or enhanced (for example, a work-in-progress asset) could be either tangible or intangible."]
[null,null,null,null,null,null,"15HH",null,"IFRS15:B6","Has the entity considered  the effects of contractual restrictions and practical limitations on the entity’s ability to readily direct that asset for another use, such as selling it to a different customer? "]
[null,null,null,null,"15HHC8",1,"15HH",null,"IFRS15:B6","In assessing whether an asset has an alternative use to an entity in accordance with paragraph 36,  has the entity  considered the effects of contractual restrictions and practical limitations on the entity’s ability to readily direct that asset for another use, such as selling it to a different customer? "]
["15HHC8-G",null,null,null,null,null,null,null,"IFRS15:B6","Note: The possibility of the contract with the customer being terminated is not a relevant consideration in assessing whether the entity would be able to readily direct the asset for another use."]
[null,null,null,null,"15HHC9",1,"15HH",null,"IFRS15:B7","In determining whether the asset does not have an alternative use for the entity, has the entity determined whether a contractual restriction on an entity’s ability to direct an asset for another use is substantive? "]
["15HHC9-G",null,null,null,null,null,null,null,"IFRS15:B7","Note: A contractual restriction is substantive if a customer could enforce its rights to the promised asset if the entity sought to direct the asset for another use. In contrast, a contractual restriction is not substantive if, for example, an asset is largely interchangeable with other assets that the entity could transfer to another customer without breaching the contract and without incurring significant costs that otherwise would not have been incurred in relation to that contract."]
["15HHC9-G",null,null,null,null,null,null,null,"IFRS15:B8","Note: A practical limitation on an entity’s ability to direct an asset for another use exists if an entity would incur significant economic losses to direct the asset for another use. A significant economic loss could arise because the entity either would incur significant costs to rework the asset or would only be able to sell the asset at a significant loss. For example, an entity may be practically limited from redirecting assets that either have design specifications that are unique to a customer or are located in remote areas."]
[null,null,null,null,null,null,"15HH",null,"IFRS15:37","Has the entity evaluated whether it has an enforceable right to payment for performance completed to date in accordance with paragraph 35c)?"]
[null,null,null,null,"15HHC10",1,"15HH",null,"IFRS15:37","Has the entity considered the guidance in paragraphs B9–B13  for assessing the existence and enforceability of a right to payment and whether an entity’s right to payment would entitle the entity to be paid for its performance completed to date?"]
["15HHC10-G",null,null,null,null,null,null,null,"IFRS15:37","Note: An entity shall consider the terms of the contract, as well as any laws that apply to the contract, when evaluating whether it has an enforceable right to payment for performance completed to date in accordance with paragraph 35(c). The right to payment for performance completed to date does not need to be for a fixed amount. However, at all times throughout the duration of the contract, the entity must be entitled to an amount that at least compensates the entity for performance completed to date if the contract is terminated by the customer or another party for reasons other than the entity’s failure to perform as promised. "]
["15HHC10-G",null,null,null,null,null,null,null,"IFRS15:B9","Note: An entity has a right to payment for performance completed to date if the entity would be entitled to an amount that at least compensates the entity for its performance completed to date in the event that the customer or another party terminates the contract for reasons other than the entity’s failure to perform as promised. An amount that would compensate an entity for performance completed to date would be an amount that approximates the selling price of the goods or services transferred to date (for example, recovery of the costs incurred by an entity in satisfying the performance obligation plus a reasonable profit margin) rather than compensation for only the entity’s potential loss of profit if the contract were to be terminated. \nCompensation for a reasonable profit margin need not equal the profit margin expected if the contract was fulfilled as promised, but an entity should be entitled to compensation for either of the following amounts: \na) a proportion of the expected profit margin in the contract that reasonably reflects the extent of the entity’s performance under the contract before termination by the customer (or another party); or \nb) a reasonable return on the entity’s cost of capital for similar contracts (or the entity’s typical operating margin for similar contracts) if the contract-specific margin is higher than the return the entity usually generates from similar contracts."]
[null,null,null,null,"15HHC11",1,"15HH",null,"IFRS15:B10","In assessing whether the entity has a right to payment for performance completed to date, has the entity  considered whether it would have an enforceable right to demand or retain payment for performance completed to date if the contract were to be terminated before completion for reasons other than the entity’s failure to perform as promised?"]
["15HHC11-G",null,null,null,null,null,null,null,"IFRS15:B10","Note: An entity’s right to payment for performance completed to date need not be a present unconditional right to payment. In many cases, an entity will have an unconditional right to payment only at an agreed-upon milestone or upon complete satisfaction of the performance obligation. In assessing whether it has a right to payment for performance completed to date, an entity shall consider whether it would have an enforceable right to demand or retain payment for performance completed to date if the contract were to be terminated before completion for reasons other than the entity’s failure to perform as promised."]
["15HHC11-G",null,null,null,null,null,null,null,"IFRS15:B11","Note: In some contracts, a customer may have a right to terminate the contract only at specified times during the life of the contract or the customer might not have any right to terminate the contract. If a customer acts to terminate a contract without having the right to terminate the contract at that time (including when a customer fails to perform its obligations as promised), the contract (or other laws) might entitle the entity to continue to transfer to the customer the goods or services promised in the contract and require the customer to pay the consideration promised in exchange for those goods or services. In those circumstances, an entity has a right to payment for performance completed to date because the entity has a right to continue to perform its obligations in accordance with the contract and to require the customer to perform its obligations (which include paying the promised consideration)."]
[null,null,null,null,"15HHC12",1,"15HH",null,"IFRS15:B12","In assessing the existence and enforceability of a right to payment for performance completed to date, has the entity considered the contractual terms as well as any legislation or legal precedent that could supplement or override those contractual terms?  \n"]
["15HHC12-G",null,null,null,null,null,null,null,"IFRS15:B12","Note: This would include an assessment of whether: \na) legislation, administrative practice or legal precedent confers upon the entity a right to payment for performance to date even though that right is not specified in the contract with the customer;\nb) relevant legal precedent indicates that similar rights to payment for performance completed to date in similar contracts have no binding legal effect; or\nc) an entity’s customary business practices of choosing not to enforce a right to payment has resulted in the right being rendered unenforceable in that legal environment. However, notwithstanding that an entity may choose to waive its right to payment in similar contracts, an entity would continue to have a right to payment to date if, in the contract with the customer, its right to payment for performance to date remains enforceable."]
["15HHC12-G",null,null,null,null,null,null,null,"IFRS15:B13","Note: The payment schedule specified in a contract does not necessarily indicate whether an entity has an enforceable right to payment for performance completed to date. Although the payment schedule in a contract specifies the timing and amount of consideration that is payable by a customer, the payment schedule might not necessarily provide evidence of the entity’s right to payment for performance completed to date. This is because, for example, the contract could specify that the consideration received from the customer is refundable for reasons other than the entity failing to perform as promised in the contract."]
[null,null,null,null,null,null,null,null,null,"Measuring progress towards complete satisfaction of a performance obligation"]
[null,null,null,null,null,null,"15HH",null,"IFRS15:40","Has the entity  applied a single method of measuring progress for each performance obligation satisfied over time and applied that method consistently to similar performance obligations and in similar circumstances?"]
[null,null,null,null,null,null,"15HH",null,"IFRS15:40","Has the entity remeasured its progress towards complete satisfaction of a performance obligation satisfied over time at the end of each reporting period?"]
[null,null,null,null,null,null,"15HH",null,"IFRS15:41","Has the entity selected an appropriate method of measuring progress?"]
[null,null,null,null,"15HHC13",1,"15HH",null,"IFRS15:41","In determining the appropriate method for measuring progress, has the entity considered the nature of the good or service that the entity promised to transfer to the customer? "]
["15HHC13-G",null,null,null,null,null,null,null,"IFRS15:B14","Note:  Methods that can be used to measure an entity’s progress towards complete satisfaction of a performance obligation satisfied over time in accordance with paragraphs 35–37 include the following: \na) output methods (see paragraphs B15–B17); and\nb) input methods (see paragraphs B18–B19)."]
[null,null,null,null,"15HHC14",1,"15HH",null,"IFRS15:B15"," In evaluating whether to apply an output method to measure its progress, has the entity considered whether the output selected would faithfully depict the entity’s performance towards complete satisfaction of the performance obligation? "]
["15HHC14-G",null,null,null,null,null,null,null,"IFRS15:B15","Note: Output methods recognise revenue on the basis of direct measurements of the value to the customer of the goods or services transferred to date relative to the remaining goods or services promised under the contract. Output methods include methods such as surveys of performance completed to date, appraisals of results achieved, milestones reached, time elapsed and units produced or units delivered. An output method would not provide a faithful depiction of the entity’s performance if the output selected would fail to measure some of the goods or services for which control has transferred to the customer. For example, output methods based on units produced or units delivered would not faithfully depict an entity’s performance in satisfying a performance obligation if, at the end of the reporting period, the entity’s performance has produced work in progress or finished goods controlled by the customer that are not included in the measurement of the output."]
[null,null,null,null,"15HI4",1,"15HI-4",null,"IFRS15:B16","Does the entity have a right to consideration from a customer in an amount that corresponds directly with the value to the customer of the entity’s performance completed to date (for example, a service contract in which an entity bills a fixed amount for each hour of service provided)?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15HI4-Y",null,null,null,null,null,"15HI-4",null,"IFRS15:B16","Has the entity (as a practical expedient) recognised revenue in the amount to which the entity has a right to invoice?"]
["15HI4-Y",null,null,null,null,null,"15HI-4",null,"IFRS15:B17","Has the entity considered whether an input method may be necessary because the disadvantages of output methods are that the outputs used to measure progress may not be directly observable and the information required to apply them may not be available to an entity without undue cost? "]
["15HI4-Y",null,null,null,"15HI4C1",2,"15HI-4",null,"IFRS15:B18","Has the entity considered if input methods for recognising revenue reflect the entity’s efforts or inputs to the satisfaction of a performance obligation relative to the total expected inputs to the satisfaction of that performance obligation?"]
["15HI4-Y","15HI4C1-G",null,null,null,null,null,null,"IFRS15:B18","Note: Input methods recognise revenue on the basis of the entity’s efforts or inputs to the satisfaction of a performance obligation (for example, resources consumed, labour hours expended, costs incurred, time elapsed or machine hours used) relative to the total expected inputs to the satisfaction of that performance obligation. If the entity’s efforts or inputs are expended evenly throughout the performance period, it may be appropriate for the entity to recognise revenue on a straight-line basis."]
["15HI4-Y",null,null,null,null,null,"15HI-4",null,"IFRS15:B19","When using input methods, has the entity considered whether an adjustment to the measure of progress may be required if for example there is not a direct relationship between an entity’s inputs and the transfer of control of goods or services to a customer? For instances, has the entity considered whether any of the circumstances listed below exists?  "]
["15HI4-Y",null,null,null,"15HI4C2",2,"15HI-4",null,null,"a) When a cost incurred does not contribute to an entity’s progress in satisfying the performance obligation. "]
["15HI4-Y","15HI4C2-G",null,null,null,null,null,null,null,"Note: For example, an entity would not recognise revenue on the basis of costs incurred that are attributable to significant inefficiencies in the entity’s performance that were not reflected in the price of the contract (for example, the costs of unexpected amounts of wasted materials, labour or other resources that were incurred to satisfy the performance obligation)."]
["15HI4-Y",null,null,null,"15HI4C3",2,"15HI-4",null,null,"b) When a cost incurred is not proportionate to the entity’s progress in satisfying the performance obligation. In those circumstances, the best depiction of the entity’s performance may be to adjust the input method to recognise revenue only to the extent of that cost incurred. "]
["15HI4-Y","15HI4C3-G",null,null,null,null,null,null,null,"Note: For example, a faithful depiction of an entity’s performance might be to recognise revenue at an amount equal to the cost of a good used to satisfy a performance obligation if the entity expects at contract inception that all of the following conditions would be met:\n(i) the good is not distinct;\n(ii) the customer is expected to obtain control of the good significantly before receiving services related to the good;\n(iii) the cost of the transferred good is significant relative to the total expected costs to completely satisfy the performance obligation; and\n(iv) the entity procures the good from a third party and is not significantly involved in designing and manufacturing the good (but the entity is acting as a principal in accordance with paragraphs B34–B38)."]
["15HI4-Y",null,null,null,null,null,"15HI-4",null,"IFRS15:42","Has the entity excluded from the measure of progress any goods or services for which the entity does not transfer control to a customer when applying a method for measuring progress?"]
["15HI4-Y",null,null,null,null,null,"15HI-4",null,"IFRS15:42","Has the entity  included in the measure of progress any goods or services for which the entity does transfer control to a customer when satisfying that performance obligation ?"]
["15HI4-Y",null,null,null,null,null,"15HI-4",null,"IFRS15:43","Has the entity updated its measure of progress to reflect any changes in the outcome of the performance obligation as circumstances change over time? "]
["15HI4-Y",null,null,null,null,null,"15HI-4",null,"IFRS15:43","Has the entity accounted for such changes to an entity’s measure of progress as a change in accounting estimate in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?"]
["15HI4-Y",null,null,null,"15HI4C4",2,"15HI-4",null,"IFRS15:44","Has the entity determined that it can recognise revenue for a performance obligation satisfied over time only if it can reasonably measure its progress towards complete satisfaction of the performance obligation? "]
["15HI4-Y","15HI4C4-G",null,null,null,null,null,null,"IFRS15:44","Note: An entity would not be able to reasonably measure its progress towards complete satisfaction of a performance obligation if it lacks reliable information that would be required to apply an appropriate method of measuring progress."]
["15HI4-Y",null,null,null,null,null,"15HI-4",null,"IFRS15:45","In some circumstances (for example, in the early stages of a contract), an entity may not be able to reasonably measure the outcome of a performance obligation, but the entity expects to recover the costs incurred in satisfying the performance obligation. In those circumstances, has the entity recognised revenue only to the extent of the costs incurred until such time that it can reasonably measure the outcome of the performance obligation?"]
[null,null,null,null,null,null,null,null,null,"Performance obligation satisfied at a point in time"]
[null,null,null,null,null,null,"15HH",null,"IFRS15:38","Has the entity concluded that it does not satisfy the performance obligation over time in accordance with paragraphs 35–37 and accordingly it satisfies the performance obligation at a point in time? "]
[null,null,null,null,null,null,"15HH",null,"IFRS15:38","Has the entity determined  the point in time at which a customer obtains control of a promised asset and the entity satisfies a performance obligation by considering  the requirements for control in paragraphs 31–34? "]
[null,null,null,null,null,null,"15HH",null,"IFRS15:38","Has the entity considered whether any of the following indicators of transfer of control exists? "]
[null,null,null,null,null,null,"15HH",null,"IFRS15:38","a) The entity has a present right to payment for the asset—if a customer is presently obliged to pay for an asset, then that may indicate that the customer has obtained the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset in exchange.\n"]
[null,null,null,null,null,null,"15HH",null,"IFRS15:38","b) The customer has legal title to the asset—legal title may indicate which party to a contract has the ability to direct the use of, and obtain substantially all of the remaining benefits from, an asset or to restrict the access of other entities to those benefits. Therefore, the transfer of legal title of an asset may indicate that the customer has obtained control of the asset. If an entity retains legal title solely as protection against the customer’s failure to pay, those rights of the entity would not preclude the customer from obtaining control of an asset.\n"]
[null,null,null,null,null,null,"15HH",null,"IFRS15:38","c) The entity has transferred physical possession of the asset—the customer’s physical possession of an asset may indicate that the customer has the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset or to restrict the access of other entities to those benefits. However, physical possession may not coincide with control of an asset. For example, in some repurchase agreements and in some consignment arrangements, a customer or consignee may have physical possession of an asset that the entity controls. Conversely, in some bill-and-hold arrangements, the entity may have physical possession of an asset that the customer controls. Paragraphs B64–B76, B77–B78 and B79–B82 provide guidance on accounting for repurchase agreements, consignment arrangements and bill-and-hold arrangements, respectively. "]
[null,null,null,null,null,null,"15HH",null,"IFRS15:38","d) The customer has the significant risks and rewards of ownership of the asset—the transfer of the significant risks and rewards of ownership of an asset to the customer may indicate that the customer has obtained the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset. However, when evaluating the risks and rewards of ownership of a promised asset, an entity shall exclude any risks that give rise to a separate performance obligation in addition to the performance obligation to transfer the asset. For example, an entity may have transferred control of an asset to a customer but not yet satisfied an additional performance obligation to provide maintenance services related to the transferred asset.\n"]
[null,null,null,null,null,null,null,null,null,"Customer acceptance provisions:"]
[null,null,null,null,"15HHC15",1,"15HH",null,"IFRS15:38","e) The customer has accepted the asset—the customer’s acceptance of an asset may indicate that it has obtained the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset. To evaluate the effect of a contractual customer acceptance clause on when control of an asset is transferred, an entity shall consider the guidance in paragraphs B83–B86."]
["15HHC15-G",null,null,null,null,null,null,null,"IFRS15:B83","Note: In accordance with paragraph 38(e), a customer’s acceptance of an asset may indicate that the customer has obtained control of the asset. Customer acceptance clauses allow a customer to cancel a contract or require an entity to take remedial action if a good or service does not meet agreed-upon specifications. An entity shall consider such clauses when evaluating when a customer obtains control of a good or service."]
["15HHC15-G",null,null,null,null,null,null,null,"IFRS15:B84","Note: If an entity can objectively determine that control of a good or service has been transferred to the customer in accordance with the agreed-upon specifications in the contract, then customer acceptance is a formality that would not affect the entity’s determination of when the customer has obtained control of the good or service. For example, if the customer acceptance clause is based on meeting specified size and weight characteristics, an entity would be able to determine whether those criteria have been met before receiving confirmation of the customer’s acceptance. The entity’s experience with contracts for similar goods or services may provide evidence that a good or service provided to the customer is in accordance with the agreed-upon specifications in the contract. If revenue is recognised before customer acceptance, the entity still must consider whether there are any remaining performance obligations (for example, installation of equipment) and evaluate whether to account for them separately."]
["15HHC15-G",null,null,null,null,null,null,null,"IFRS15:B85","Note: However, if an entity cannot objectively determine that the good or service provided to the customer is in accordance with the agreed-upon specifications in the contract, then the entity would not be able to conclude that the customer has obtained control until the entity receives the customer’s acceptance. That is because in that circumstance the entity cannot determine that the customer has the ability to direct the use of, and obtain substantially all of the remaining benefits from, the good or service."]
["15HHC15-G",null,null,null,null,null,null,null,"IFRS15:B86","Note: If an entity delivers products to a customer for trial or evaluation purposes and the customer is not committed to pay any consideration until the trial period lapses, control of the product is not transferred to the customer until either the customer accepts the product or the trial period lapses."]
[null,null,null,null,"15I",1,"15I","15I","IFRS15:B64","Has the entity entered into a repurchase agreement with its customer?"]
["15I-G",null,null,null,null,null,null,null,"IFRS15:B64","Note: A repurchase agreement is a contract in which an entity sells an asset and also promises or has the option (either in the same contract or in another contract) to repurchase the asset. The repurchased asset may be the asset that was originally sold to the customer, an asset that is substantially the same as that asset, or another asset of which the asset that was originally sold is a component."]
["15I-G",null,null,null,null,null,null,null,"IFRS15:B65","Note: Repurchase agreements generally come in three forms: \na) an entity’s obligation to repurchase the asset (a forward);\nb) an entity’s right to repurchase the asset (a call option); and\nc) an entity’s obligation to repurchase the asset at the customer’s request (a put option)."]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15I-Y",null,null,null,null,null,null,null,null,"A forward or call option"]
["15I-Y",null,null,null,"15I1",2,"15I-1",null,"IFRS15:B66","Does the entity have an obligation or right to repurchase the asset (a forward or call option)?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15I-Y","15I1-G",null,null,null,null,null,null,"IFRS15:B66","Note: If an entity has an obligation or a right to repurchase the asset (a forward or a call option), a customer does not obtain control of the asset because the customer is limited in its ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset even though the customer may have physical possession of the asset."]
["15I-Y","15I1-Y",null,null,null,null,"15I-1",null,"IFRS15:B66","Has the entity accounted for the contract as either of the following?\na) a lease in accordance with IFRS 16 Leases if the entity can or must repurchase the asset for an amount that is less than the original selling price of the asset, unless the contract is part of a sale and leaseback transaction. If the contract is part of a sale and leaseback transaction, the entity shall continue to recognise the asset and shall recognise a financial liability for any consideration received from the customer. The entity shall account for the financial liability in accordance with IFRS 9; or\nb) a financing arrangement in accordance with paragraph B68 if the entity can or must repurchase the asset for an amount that is equal to or more than the original selling price of the asset."]
["15I-Y","15I1-Y",null,null,null,null,"15I-1",null,"IFRS15:B67","Has the entity considered the time value of money when comparing the repurchase price with the selling price?"]
["15I-Y","15I1-Y",null,null,"15I11",3,"15I-1-1",null,"IFRS15:B68","Is the repurchase agreement  a financing arrangement?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15I-Y","15I1-Y","15I11-Y",null,null,null,"15I-1-1",null,"IFRS15:B68","Has the entity continued to recognise the asset and also recognised a financial liability for any consideration received from the customer? "]
["15I-Y","15I1-Y","15I11-Y",null,null,null,"15I-1-1",null,"IFRS15:B68","Has the entity  recognised the difference between the amount of consideration received from the customer and the amount of consideration to be paid to the customer as interest and, if applicable, as processing or holding costs (for example, insurance)?\n"]
["15I-Y","15I1-Y",null,null,"15I12",3,"15I-1-2",null,"IFRS15:B69","Has the option lapsed unexercised?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15I-Y","15I1-Y","15I12-Y",null,null,null,"15I-1-2",null,"IFRS15:B69","Has the entity  derecognised the liability and recognised revenue?"]
["15I-Y",null,null,null,null,null,null,null,null,"Put option"]
["15I-Y",null,null,null,"15I2",2,"15I-2",null,"IFRS15:B70","Does the  entity have an obligation to repurchase the asset at the customer’s request (a put option) at a price that is lower than the original selling price of the asset?"]
["15I-Y","15I2-G",null,null,null,null,null,null,"IFRS15:B75","Note: When comparing the repurchase price with the selling price, an entity shall consider the time value of money."]
["15I-Y","15I2-G",null,null,null,null,null,null,"IFRS15:B70","Therefore, if the customer has a significant economic incentive to exercise that right, the entity shall account for the agreement as a lease in accordance with IFRS 16, unless the contract is part of a sale and leaseback transaction. If the contract is part of a sale and leaseback transaction, the entity shall continue to recognise the asset and shall recognise a financial liability for any consideration received from the customer. The entity shall account for the financial liability in accordance with IFRS 9."]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15I-Y","15I2-Y",null,null,"15I21",3,"15I-2-1",null,"IFRS15:B71","Does the customer have a significant economic incentive to exercise the put option?"]
["15I-Y","15I2-Y","15I21-G",null,null,null,null,null,"IFRS15:B71","Note: To determine whether a customer has a significant economic incentive to exercise its right, an entity shall consider various factors, including the relationship of the repurchase price to the expected market value of the asset at the date of the repurchase and the amount of time until the right expires. For example, if the repurchase price is expected to significantly exceed the market value of the asset, this may indicate that the customer has a significant economic incentive to exercise the put option."]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15I-Y","15I2-Y","15I21-Y",null,null,null,"15I-2-1",null,"IFRS15:B70","Has the entity  accounted for the agreement as a lease in accordance with IAS 17?\n"]
[null,null,null,null,null,null,null,null,null,"If No:"]
["15I-Y","15I2-Y","15I21-N",null,null,null,"15I-2-1",null,"IFRS15:B72","If the customer does not have a significant economic incentive to exercise its right at a price that is lower than the original selling price of the asset, has the entity accounted for the agreement as if it were the sale of a product with a right of return as described in paragraphs B20–B27?\n"]
["15I-Y",null,null,null,"15I3",2,"15I-3",null,"IFRS15:B73","Is the repurchase price of the asset equal to or greater than the original selling price and is more than the expected market value of the asset ? "]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15I-Y","15I3-Y",null,null,null,null,"15I-3",null,"IFRS15:B73","Has the entity accounted for the contract as a financing arrangement as described in paragraph B68?"]
["15I-Y",null,null,null,"15I4",2,"15I-4",null,"IFRS15:B74","Is the repurchase price of the asset is equal to or greater than the original selling price and is less than or equal to the expected market value of the asset, and the customer does not have a significant economic incentive to exercise its right ?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15I-Y","15I4-Y",null,null,null,null,"15I-4",null,"IFRS15:B74","Has the entity  accounted for the agreement as if it were the sale of a product with a right of return as described in paragraphs B20–B27?\n"]
["15I-Y","15I4-Y",null,null,null,null,"15I-4",null,"IFRS15:B76","If the option lapses unexercised, has the entity derecognised the liability and recognise revenue ? "]
[null,null,null,null,null,null,null,null,null,"Consignment arrangements"]
[null,null,null,null,"15J",1,"15J","15J","IFRS15:B77","Has the entity entered into a consignment arrangement with its customer?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15J-Y",null,null,null,null,null,"15J",null,"IFRS15:B77","When an entity delivers a product to another party (such as a dealer or a distributor) for sale to end customers, has the entity evaluated whether that other party has obtained control of the product at that point in time? (A product that has been delivered to another party may be held in a consignment arrangement if that other party has not obtained control of the product)"]
["15J-Y",null,null,null,null,null,"15J-1",null,"IFRS15:B78","Has the entity assessed whether any of the following indicators exists which may indicate that an arrangement is a consignment arrangement?\n\n\n"]
["15J-Y",null,null,null,"15J1a",2,null,null,null,"a) the product is controlled by the entity until a specified event occurs, such as the sale of the product to a customer of the dealer or until a specified period expires;"]
["15J-Y",null,null,null,"15J1b",2,null,null,null,"b) the entity is able to require the return of the product or transfer the product to a third party (such as another dealer); and "]
["15J-Y",null,null,null,"15J1c",2,null,null,null,"c) the dealer does not have an unconditional obligation to pay for the product (although it might be required to pay a deposit)."]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15J-Y","OR,15J1a-Y,15J1b-Y,15J1c-Y",null,null,null,null,"15J-1",null,"IFRS15:B77","Has the entity recognised revenue when sale to end customers occurs, as opposed to when product is delivered to the other party (e.g. dealer or distributor)?"]
[null,null,null,null,null,null,null,null,null,"Bill and Hold Arrangements"]
[null,null,null,null,"15K",1,"15K","15K","IFRS15:B79","Has the entity entered into a Bill and hold arrangement with its customer?"]
["15K-G",null,null,null,null,null,null,null,"IFRS15:B79","Note: A bill-and-hold arrangement is a contract under which an entity bills a customer for a product but the entity retains physical possession of the product until it is transferred to the customer at a point in time in the future. For example, a customer may request an entity to enter into such a contract because of the customer’s lack of available space for the product or because of delays in the customer’s production schedules."]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15K-Y",null,null,null,"15KC1",2,"15K",null,"IFRS15:B80","Has the entity  determined when it has satisfied its performance obligation to transfer a product by evaluating when a customer obtains control of that product (see paragraph 38)?  "]
["15K-Y","15KC1-G",null,null,null,null,null,null,"IFRS15:B80","Note: For some contracts, control is transferred either when the product is delivered to the customer’s site or when the product is shipped, depending on the terms of the contract (including delivery and shipping terms). However, for some contracts, a customer may obtain control of a product even though that product remains in an entity’s physical possession. In that case, the customer has the ability to direct the use of, and obtain substantially all of the remaining benefits from, the product even though it has decided not to exercise its right to take physical possession of that product. Consequently, the entity does not control the product. Instead, the entity provides custodial services to the customer over the customer’s asset."]
["15K-Y",null,null,null,null,null,"15K",null,"IFRS15:B81","Has the entity recognised revenue for a sale of product on a bill and hold arrangement only if all the following conditions have been met for a customer to have obtained control of a product (in addition to applying the requirements in paragraph 38)?   \n\n\n\n"]
["15K-Y",null,null,null,null,null,null,null,null,"a) the reason for the bill-and-hold arrangement must be substantive (for example, the customer has requested the arrangement);"]
["15K-Y",null,null,null,null,null,null,null,null,"b) the product must be identified separately as belonging to the customer;"]
["15K-Y",null,null,null,null,null,null,null,null,"c) the product currently must be ready for physical transfer to the customer; and "]
["15K-Y",null,null,null,null,null,null,null,null,"d) the entity cannot have the ability to use the product or to direct it to another customer."]
["15K-Y",null,null,null,null,null,"15K",null,"IFRS15:B82","Has the entity considered whether it has remaining performance obligations (for example, for custodial services) in accordance with paragraphs 22–30 to which the entity shall allocate a portion of the transaction price in accordance with paragraphs 73–86?\n"]
[null,null,null,null,null,null,null,null,null,"CONTRACT MODIFICATIONS"]
[null,null,null,null,"15L",1,"15L","15L",null,"Have any of the contracts been modified?"]
["15L-G",null,null,null,null,null,null,null,"IFRS15:18","Note: A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. In some industries and jurisdictions, a contract modification may be described as a change order, a variation or an amendment. A contract modification exists when the parties to a contract approve a modification that either creates new or changes existing enforceable rights and obligations of the parties to the contract. A contract modification could be approved in writing, by oral agreement or implied by customary business practices. If the parties to the contract have not approved a contract modification, an entity shall continue to apply this Standard to the existing contract until the contract modification is approved."]
["15L-G",null,null,null,null,null,null,null,"IFRS15:19","Note: A contract modification may exist even though the parties to the contract have a dispute about the scope or price (or both) of the modification or the parties have approved a change in the scope of the contract but have not yet determined the corresponding change in price. In determining whether the rights and obligations that are created or changed by a modification are enforceable, an entity shall consider all relevant facts and circumstances including the terms of the contract and other evidence. If the parties to a contract have approved a change in the scope of the contract but have not yet determined the corresponding change in price, an entity shall estimate the change to the transaction price arising from the modification in accordance with paragraphs 50–54 on estimating variable consideration and paragraphs 56–58 on constraining estimates of variable consideration."]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15L-Y",null,null,null,null,null,"15L",null,"IFRS15:20","Has the  entity accounted for a contract modification as a separate contract if both of the following conditions are present?\n\n"]
["15L-Y",null,null,null,null,null,null,null,null,"a) the scope of the contract increases because of the addition of promised goods or services that are distinct (in accordance with paragraphs 26–30); and"]
["15L-Y",null,null,null,"15Lb",2,null,null,null,"b) the price of the contract increases by an amount of consideration that reflects the entity’s stand-alone selling prices of the additional promised goods or services and any appropriate adjustments to that price to reflect the circumstances of the particular contract. "]
["15L-Y","15Lb-G",null,null,null,null,null,null,null,"Note: For example, an entity may adjust the stand-alone selling price of an additional good or service for a discount that the customer receives, because it is not necessary for the entity to incur the selling-related costs that it would incur when selling a similar good or service to a new customer."]
["15L-Y",null,null,null,null,null,"15L",null,"IFRS15:21","If a contract modification is not accounted for as a separate contract in accordance with paragraph 20,  has the entity  accounted for the promised goods or services not yet transferred at the date of the contract modification (i.e. the remaining promised goods or services) in whichever of the following ways is applicable?"]
["15L-Y",null,null,null,null,null,null,null,"IFRS15:21","a) An entity shall account for the contract modification as if it were a termination of the existing contract and the creation of a new contract, if the remaining goods or services are distinct from the goods or services transferred on or before the date of the contract modification. The amount of consideration to be allocated to the remaining performance obligations (or to the remaining distinct goods or services in a single performance obligation identified in accordance with paragraph 22(b)) is the sum of: \n(i) the consideration promised by the customer (including amounts already received from the customer) that was included in the estimate of the transaction price and that had not been recognised as revenue; and\n(ii) the consideration promised as part of the contract modification."]
["15L-Y",null,null,null,null,null,null,null,"IFRS15:21","b) An entity shall account for the contract modification as if it were a part of the existing contract if the remaining goods or services are not distinct and, therefore, form part of a single performance obligation that is partially satisfied at the date of the contract modification. The effect that the contract modification has on the transaction price, and on the entity’s measure of progress towards complete satisfaction of the performance obligation, is recognised as an adjustment to revenue (either as an increase in or a reduction of revenue) at the date of the contract modification (i.e. the adjustment to revenue is made on a cumulative catch-up basis)."]
["15L-Y",null,null,null,null,null,null,null,"IFRS15:21","c) If the remaining goods or services are a combination of items (a) and (b), then the entity shall account for the effects of the modification on the unsatisfied (including partially unsatisfied) performance obligations in the modified contract in a manner that is consistent with the objectives of this paragraph."]
[null,null,null,null,null,null,null,null,null,"Licencing"]
[null,null,null,null,"15M",1,"15M","15M","IFRS15:B52","Has the entity granted a license to a customer?"]
["15M-G",null,null,null,null,null,null,null,"IFRS15:B52","Note: A licence establishes a customer’s rights to the intellectual property of an entity. Licences of intellectual property may include, but are not limited to, licences any of the following:\na) software and technology; \nb) motion pictures, music and other forms of media and entertainment; \nc) franchises; and \nd) patents, trademarks and copyrights"]
[null,null,null,null,null,null,null,null,null,"If yes:"]
["15M-Y",null,null,null,"15M1",2,"15M-1",null,"IFRS15:B52","Is the promise to grant a license distinct from other goods or services in the contract?"]
["15M-Y","15M1-G",null,null,null,null,null,null,"IFRS15:B53","Note: In addition to a promise to grant a licence (or licences) to a customer, an entity may also promise to transfer other goods or services to the customer. Those promises may be explicitly stated in the contract or implied by an entity’s customary business practices, published policies or specific statements (see paragraph 24). "]
["15M-Y","15M1-G",null,null,null,null,null,null,"IFRS15:B53","Note: As with other types of contracts, when a contract with a customer includes a promise to grant a licence in addition to other promised goods or services, the entity shall apply paragraphs 22–30 to identify each of the performance obligations in the contract."]
[null,null,null,null,null,null,null,null,null,"If yes:"]
["15M-Y","15M1-Y",null,null,null,null,"15M-1",null,"IFRS15:B56","Has the entity determined whether the licence transfers to a customer either at a point in time or over time? In making this determination, an entity shall consider whether the nature of the entity’s promise in granting the licence to a customer is to provide the customer with either: \na) a right to access the entity’s intellectual property as it exists throughout the licence period; or \nb) a right to use the entity’s intellectual property as it exists at the point in time at which the licence is granted."]
[null,null,null,null,null,null,null,null,null,"If No:"]
["15M-Y","15M1-N",null,null,"15M1C",3,"15M-1",null,"IFRS15:B54","Has the entity accounted for the promise to grant a licence and those other promised goods or services together as a single performance obligation?\n"]
["15M-Y","15M1-N","15M1C-G",null,null,null,null,null,"IFRS15:B54","Note: Examples of licences that are not distinct from other goods or services promised in the contract include the following: \na) a licence that forms a component of a tangible good and that is integral to the functionality of the good; and\nb) a licence that the customer can benefit from only in conjunction with a related service (such as an online service provided by the entity that enables, by granting a licence, the customer to access content)."]
["15M-Y","15M1-N",null,null,null,null,"15M-1",null,"IFRS15:B55","Has the entity applied paragraphs 31–38 to determine whether the performance obligation (which includes the promised licence) is a performance obligation that is satisfied over time or satisfied at a point in time?"]
["15M-Y",null,null,null,null,null,null,null,null,"Determining the nature of the entity’s promise"]
["15M-Y",null,null,null,"15MC1",2,"15M",null,"IFRS15:B58","Has the entity concluded that the nature of its  promise in granting a licence is a promise to provide a right to access the entity’s intellectual property only if all of the following criteria are met?\n\n\n"]
["15M-Y",null,null,null,null,null,null,null,null,"a) the contract requires, or the customer reasonably expects, that the entity will undertake activities that significantly affect the intellectual property to which the customer has rights (see paragraph B59 and B59A); "]
["15M-Y",null,null,null,null,null,null,null,null,"b) the rights granted by the licence directly expose the customer to any positive or negative effects of the entity’s activities identified in paragraph B58(a); "]
["15M-Y",null,null,null,null,null,null,null,null,"c) and those activities do not result in the transfer of a good or a service to the customer as those activities occur (see paragraph 25)."]
["15M-Y","15MC1-G",null,null,null,null,null,null,"IFRS15:B59","Note: Factors that may indicate that a customer could reasonably expect that an entity will undertake activities that significantly affect the intellectual property include the entity’s customary business practices, published policies or specific statements. Although not determinative, the existence of a shared economic interest (for example, a sales-based royalty) between the entity and the customer related to the intellectual property to which the customer has rights may also indicate that the customer could reasonably expect that the entity will undertake such activities."]
["15M-Y",null,null,null,"15MC2",2,"15M",null,"IFRS15:B59A","Has the entity considered if any of the following activities exists that  significantly affect the intellectual property to which the customer has rights?"]
["15M-Y",null,null,null,null,null,null,null,null,"a) those activities are expected to significantly change the form (for example, the design or content) or the functionality (for example, the ability to perform a function or task) of the intellectual property; or"]
["15M-Y",null,null,null,null,null,null,null,null,"b) the ability of the customer to obtain benefit from the intellectual property is substantially derived from, or dependent upon, those activities. "]
["15M-Y","15MC2-G",null,null,null,null,null,null,null,"For example, the benefit from a brand is often derived from, or dependent upon, the entity’s ongoing activities that support or maintain the value of the intellectual property."]
["15M-Y",null,null,null,"15M2",2,"15M-2",null,"IFRS15:B59A","Does the intellectual property to which the customer has rights have significant stand-alone functionality (i.e. a substantial portion of the benefit of that intellectual property is derived from that functionality)?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15M-Y","15M2-Y",null,null,"15M2C1",3,"15M-2",null,null,"Has the entity concluded that the  ability of the customer to obtain benefit from that intellectual property would not be significantly affected by the entity’s activities unless those activities significantly change its form or functionality? "]
["15M-Y","15M2-Y","15M2C1-G",null,null,null,null,null,null,"Types of intellectual property that often have significant stand-alone functionality include software, biological compounds or drug formulas, and completed media content (for example, films, television shows and music recordings)."]
["15M-Y",null,null,null,null,null,"15M",null,"IFRS15:B62","Has the entity disregarded the following factors when determining whether a licence provides a right to access the entity’s intellectual property or a right to use the entity’s intellectual property?\n"]
["15M-Y",null,null,null,null,null,null,null,null,"a) Restrictions of time, geographical region or use—those restrictions define the attributes of the promised licence, rather than define whether the entity satisfies its performance obligation at a point in time or over time; and\n"]
["15M-Y",null,null,null,null,null,null,null,null,"b) Guarantees provided by the entity that it has a valid patent to intellectual property and that it will defend that patent from unauthorised use—a promise to defend a patent right is not a performance obligation because the act of defending a patent protects the value of the entity’s intellectual property assets and provides assurance to the customer that the licence transferred meets the specifications of the licence promised in the contract."]
["15M-Y","15M2-Y",null,null,null,null,"15M",null,"IFRS15:B60","Has the entity accounted  for the promise to grant  a licence as a performance obligation satisfied over time because the customer will simultaneously receive and consume the benefit from the entity’s performance of providing access to its intellectual property as the performance occurs (see paragraph 35(a))? "]
["15M-Y","15M2-Y",null,null,null,null,"15M",null,"IFRS15:B60","Has the entity  applied paragraphs 39–45 to select an appropriate method to measure its progress towards complete satisfaction of that performance obligation to provide access?\n"]
["15M-Y","15M2-Y",null,null,null,null,"15M",null,"IFRS15:B61","Has the entity  accounted for the promise to provide a right to use the entity’s intellectual property as a performance obligation satisfied at a point in time?"]
["15M-Y","15M2-Y",null,null,"15MC3",2,"15M",null,"IFRS15:B61","Has the entity  applied paragraph 38 to determine the point in time at which the licence transfers to the customer?"]
["15M-Y","15MC3-G",null,null,null,null,null,null,"IFRS15:B61","Note: Revenue cannot be recognised for a licence that provides a right to use the entity’s intellectual property before the beginning of the period during which the customer is able to use and benefit from the licence. For example, if a software licence period begins before an entity provides (or otherwise makes available) to the customer a code that enables the customer to immediately use the software, the entity would not recognise revenue before that code has been provided (or otherwise made available).\n"]
["15M-Y",null,null,null,null,null,null,null,null,"Sales-based or usage-based royalties"]
["15M-Y",null,null,null,"15M3",2,"15M-3",null,"IFRS15:B63","Is the contract for a licence of intellectual property a sales-based or usage-based ?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15M-Y","15M3-Y",null,null,null,null,"15M-3",null,"IFRS15:B63","Has the entity  recognised revenue for a sales-based or usage-based royalty promised in exchange for a licence of intellectual property only when (or as) the later of the following events occurs: \na) the subsequent sale or usage occurs; and\nb) the performance obligation to which some or all of the sales-based or usage-based royalty has been allocated has been satisfied (or partially satisfied)."]
["15M-Y",null,null,null,"15M4",2,"15M-4",null,"IFRS15:B63A","Does the royalty relates only to a licence of intellectual property or is a licence of intellectual property  the predominant item to which the royalty relates?"]
["15M-Y","15M4-G",null,null,null,null,null,null,null,"For example, the licence of intellectual property may be the predominant item to which the royalty relates when the entity has a reasonable expectation that the customer would ascribe significantly more value to the licence than to the other goods or services to which the royalty relates."]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15M-Y","15M4-Y",null,null,null,null,"15M-4",null,"IFRS15:B63B","Has the entity recognised revenue in accordance with paragraph B63?"]
[null,null,null,null,null,null,null,null,null,"If No:"]
["15M-Y","15M4-N",null,null,null,null,"15M-4",null,"IFRS15:B63B","Has the entity applied the requirements on variable consideration in paragraphs 50–59  to the sales-based or usage-based royalty?"]
[null,null,null,null,null,null,null,null,null,"Incremental costs of obtaining a contract"]
[null,null,null,null,"15N",1,"15N","15N","IFRS15:92","Has the entity incurred in costs to obtain a contract with a customer that it would not have incurred if the contract had not been obtained (for example, a sales commission)?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["15N-Y",null,null,null,"15NC1",2,"15N",null,"IFRS15:91","Has the entity recognised as an asset the incremental costs of obtaining a contract with a customer if the entity expects to recover those costs?"]
["15N-Y","15NC1-G",null,null,null,null,null,null,"IFRS15:8","Note: This Standard specifies the accounting for the incremental costs of obtaining a contract with a customer and for the costs incurred to fulfil a contract with a customer if those costs are not within the scope of another Standard (see paragraphs 91–104). An entity shall apply those paragraphs only to the costs incurred that relate to a contract with a customer (or part of that contract) that is within the scope of this Standard."]
["15N-Y",null,null,null,"15NC2",2,"15N",null,"IFRS15:93","Has the entity recognised as an expense when incurred (unless those costs are explicitly chargeable to the customer regardless of whether the contract is obtained) the costs to obtain a contract that would have been incurred regardless of whether the contract was obtained?. "]
["15N-Y","15NC2-G",null,null,null,null,null,null,"IFRS15:94","Note: As a practical expedient, an entity may recognise the incremental costs of obtaining a contract as an expense when incurred if the amortisation period of the asset that the entity otherwise would have recognised is one year or less."]
["15N-Y",null,null,null,null,null,null,null,null,"Costs to fulfil a contract"]
["15N-Y",null,null,null,null,null,"15N",null,"IFRS15:95","Has the entity recognised an asset (if the costs incurred in fulfilling a contract with a customer are not within the scope of another Standard for example, IAS 2 Inventories, IAS 16 Property, Plant and Equipment or IAS 38 Intangible Assets),  from the costs incurred to fulfil a contract only if those costs meet all of the following criteria?\n"]
["15N-Y",null,null,null,null,null,null,null,null,"a) the costs relate directly to a contract or to an anticipated contract that the entity can specifically identify (for example, costs relating to services to be provided under renewal of an existing contract or costs of designing an asset to be transferred under a specific contract that has not yet been approved);\n"]
["15N-Y",null,null,null,null,null,null,null,null,"b) the costs generate or enhance resources of the entity that will be used in satisfying (or in continuing to satisfy) performance obligations in the future; and\n "]
["15N-Y",null,null,null,null,null,null,null,null,"c) the costs are expected to be recovered."]
["15N-Y",null,null,null,"15NC3",2,"15N",null,"IFRS15:96","Has the entity accounted for costs that are within the scope of another Standard in accordance with those other Standards? "]
["15N-Y","15NC3-G",null,null,null,null,null,null,"IFRS15:97","Note: Costs that relate directly to a contract (or a specific anticipated contract) include any of the following:\na) direct labour (for example, salaries and wages of employees who provide the promised services directly to the customer);\nb) direct materials (for example, supplies used in providing the promised services to a customer);\nc) allocations of costs that relate directly to the contract or to contract activities (for example, costs of contract management and supervision, insurance and depreciation of tools, equipment and right-of-use assets used in fulfilling the contract);\nd) costs that are explicitly chargeable to the customer under the contract; and\ne) other costs that are incurred only because an entity entered into the contract (for example, payments to subcontractors)."]
["15N-Y",null,null,null,null,null,"15N",null,"IFRS15:98","Has the entity recognised the following costs as expenses when incurred?"]
["15N-Y",null,null,null,null,null,null,null,null,"a) general and administrative costs (unless those costs are explicitly chargeable to the customer under the contract, in which case an entity shall evaluate those costs in accordance with paragraph 97);"]
["15N-Y",null,null,null,null,null,null,null,null,"b) costs of wasted materials, labour or other resources to fulfil the contract that were not reflected in the price of the contract;"]
["15N-Y",null,null,null,null,null,null,null,null,"c) costs that relate to satisfied performance obligations (or partially satisfied performance obligations) in the contract (i.e. costs that relate to past performance); and"]
["15N-Y",null,null,null,null,null,null,null,null,"d) costs for which an entity cannot distinguish whether the costs relate to unsatisfied performance obligations or to satisfied performance obligations (or partially satisfied performance obligations)."]
["15N-Y",null,null,null,null,null,null,null,null,"Amortisation and impairment"]
["15N-Y",null,null,null,"15NC4",2,"15N",null,"IFRS15:99","Has the entity amortised an asset recognised in accordance with paragraph 91 or 95  on a systematic basis that is consistent with the transfer to the customer of the goods or services to which the asset relates?  "]
["15N-Y","15NC4-G",null,null,null,null,null,null,"IFRS15:99","Note: The asset may relate to goods or services to be transferred under a specific anticipated contract (as described in paragraph 95(a)."]
["15N-Y",null,null,null,"15N1",2,"15N-1",null,"IFRS15:100","Has the entity identified a  significant change in the entity’s expected timing of transfer to the customer of the goods or services to which the asset relates? "]
[null,null,null,null,null,null,null,null,null,"If Yes:","IFRS15:99"]
["15N-Y","15N1-Y",null,null,null,null,"15N-1",null,"IFRS15:100","Has the entity updated the amortisation and accounted for that change as a change in accounting estimate in accordance with IAS 8?"]
["15N-Y",null,null,null,"15NC5",2,"15N",null,"IFRS15:101","Has the  entity  recognised an impairment loss in profit or loss to the extent that the carrying amount of an asset recognised in accordance with paragraph 91 or 95 exceeds: \na) the remaining amount of consideration that the entity expects to receive in exchange for the goods or services to which the asset relates; less \nb) the costs that relate directly to providing those goods or services and that have not been recognised as expenses (see paragraph 97)?"]
["15N-Y","15NC5-G",null,null,null,null,null,null,"IFRS15:102","Note: For the purposes of applying paragraph 101 to determine the amount of consideration that an entity expects to receive, an entity shall use the principles for determining the transaction price (except for the requirements in paragraphs 56–58 on constraining estimates of variable consideration) and adjust that amount to reflect the effects of the customer’s credit risk."]
["15N-Y",null,null,null,null,null,"15N",null,"IFRS15:103","Has the entity  recognised an impairment loss for an asset recognised in accordance with paragraph 91 or 95 only after the entity has recognised any impairment loss for assets related to the contract that are recognised in accordance with another Standard (for example, IAS 2, IAS 16 and IAS 38?"]
["15N-Y",null,null,null,null,null,"15N",null,"IFRS15:103","After applying the impairment test in paragraph 101, has the entity included the resulting carrying amount of the asset recognised in accordance with paragraph 91 or 95 in the carrying amount of the cash-generating unit to which it belongs for the purpose of applying IAS 36 Impairment of Assets to that cash-generating unit?"]
["15N-Y",null,null,null,null,null,"15N",null,"IFRS15:104","Has the entity  recognised in profit or loss a reversal of some or all of an impairment loss previously recognised in accordance with paragraph 101 when the impairment conditions no longer exist or have improved?  The increased carrying amount of the asset shall not exceed the amount that would have been determined (net of amortisation) if no impairment loss had been recognised previously."]
[]
[null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS15P","index":30,"n_rows":102,"n_cols":11,"rows_kept":102,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","parent","Level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"IFRS 15","Revenue from Contracts with Customers",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the questionnaire addresses the requirements of IFRS15 regarding accounting for revenue. The core principle of IFRS 15 is that an entity recognises revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.\n\nThe text below is based on the requirements of IFRS15. Users should also be familiar with the illustrative examples of the application of IFRS15.",null,null,"Guidance"]
[null,null,null,null,null,null,"IFRS 15:C1","\nIFRS 15 is effective for annual periods beginning on or after 1 January 2018. ",null,null,"Show"]
[null,null,null,null,null,null,null,"IFRS 15 supersedes:",null,null,"Hide"]
[null,null,null,null,null,null,null,"-IAS 11 Construction Contracts;\n-IAS 18 Revenue;",null,null,"Yes"]
[null,null,null,null,null,null,null,"-IFRIC 13 Customer Loyalty Programmes; \n-IFRIC 15 Agreements for the Construction of Real Estate;\n-IFRIC 18 Transfers of Assets from Customers; and\n-SIC-31 Revenue—Barter Transactions Involving Advertising Services.",null,null,"No"]
[null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Guidance"]
["-G",null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted by all entities, including requirements for hedge accounting. For those entities that haven't adopted IFRS 9, or have chosen to apply IAS 39 requirements for hedge accounting, references to IFRS 9 throughout the checklist should be read as references to IAS 39 (refer to IAS 39 tabs). "]
["-G",null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n"]
["-G",null,null,null,null,null,"IFRS 15:C1A","IFRS 16 Leases, issued in January 2016, amended paragraphs 5, 97, B66 and B70. An entity shall apply those amendments for annual periods beginning on or after 1 January 2019.\n\n"]
["-G",null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n"]
["-G",null,null,null,null,null,"IFRS 15:C1C","IFRS 17, issued in May 2017, amended paragraph 5. An entity shall apply that amendment when it applies IFRS 17."]
["-G",null,null,null,null,null,null,"Objective:"]
["-G",null,null,null,null,null,"IFRS15:110","The objective of the disclosure requirements is for an entity to disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. To achieve that objective, an entity shall disclose qualitative and quantitative information about all of the following: \na) its contracts with customers (see paragraphs 113–122);\nb) the significant judgements, and changes in the judgements, made in applying this Standard to those contracts (see paragraphs 123–126); and\nc) any assets recognised from the costs to obtain or fulfil a contract with a customer in accordance with paragraph 91 or 95 (see paragraphs 127–128)."]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,"15A",1,"15A","15A","IFRS15:C2","Is the entity applying IFRS 15 for the first time?"]
[null,null,null,null,null,null,null,"If Yes:"]
["15A-Y",null,null,null,"15A",null,"IFRS15:C3","Has the entity applied this Standard using one of the following two methods? \na) retrospectively to each prior reporting period presented in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, subject to the expedients in paragraph C5; or\nb) retrospectively with the cumulative effect of initially applying this Standard recognised at the date of initial application in accordance with paragraphs C7–C8."]
["15A-Y",null,null,null,"15A",null,"IFRS15:C4","Notwithstanding the requirements of paragraph 28 of IAS 8, when this Standard is first applied, an entity need only present the quantitative information required by paragraph 28(f) of IAS 8 for the annual period immediately preceding the first annual period for which this Standard is applied (the ‘immediately preceding period’) and only if the entity applies this Standard retrospectively in accordance with paragraph C3(a). An entity may also present this information for the current period or for earlier comparative periods, but is not required to do so."]
["15A-Y",null,null,null,"15A",null,"IFRS15:C6","For any of the practical expedients in paragraph C5 that an entity uses (see IFRS 15A tab), has the entity disclosed all of the following information?\na) the expedients that have been used; and\nb) to the extent reasonably possible, a qualitative assessment of the estimated effect of applying each of those expedients."]
["15A-Y",null,null,null,"15A",null,"IFRS15:C8","Has the entity  provided both of the following additional disclosures if this Standard is applied retrospectively in accordance with paragraph C3(b)\na) the amount by which each financial statement line item is affected in the current reporting period by the application of this Standard as compared to IAS 11, IAS 18 and related Interpretations that were in effect before the change; and\nb) an explanation of the reasons for significant changes identified in C8(a)."]
[]
[null,null,"15B",1,"15B","15B",null,"Has the entity recognised revenue in accordance with IFRS 15?"]
[null,null,null,null,null,null,null,"If Yes:"]
["15B-Y",null,null,null,"15B",null,"IFRS15:65","Has the  entity  presented the effects of financing (interest revenue or interest expense) separately from revenue from contracts with customers in the statement of comprehensive income?  "]
["15B-Y",null,null,null,"15B",null,"IFRS15:105","When either party to a contract has performed, has the entity presented the contract in the statement of financial position as a contract asset or a contract liability (depending on the relationship between the entity’s performance and the customer’s payment)?"]
["15B-Y",null,null,null,"15B",null,"IFRS15:105","Has the entity  presented any unconditional rights to consideration separately as a receivable?"]
["15B-Y",null,"15BC1",2,"15B",null,"IFRS15:106","If a customer pays consideration, or an entity has a right to an amount of consideration that is unconditional (i.e. a receivable), before the entity transfers a good or service to the customer, has the entity presented the contract as a contract liability when the payment is made or the payment is due (whichever is earlier) ? "]
["15B-Y","15BC1-G",null,null,null,null,"IFRS15:106","Note: A contract liability is an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or an amount of consideration is due) from the customer."]
["15B-Y",null,"15BC2",2,"15B",null,"IFRS15:107","If the entity performs by transferring goods or services to a customer before the customer pays consideration or before payment is due, has the entity presented the contract as a contract asset (excluding any amounts presented as a receivable)? "]
["15B-Y","15BC2-G",null,null,null,null,"IFRS15:107","Note: A contract asset is an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer but that right is conditional on other than the passage of time."]
["15B-Y",null,"15BC3",2,"15B",null,"IFRS15:107","Has the entity assessed this contract asset for impairment in accordance with IFRS 9?  "]
["15B-Y","15BC3-G",null,null,null,null,"IFRS15:107","Note: An impairment of a contract asset shall be measured, presented and disclosed on the same basis as a financial asset that is within the scope of IFRS 9 (see also paragraph 113(b))."]
["15B-Y",null,null,null,"15B",null,"IFRS15:108","Has the entity recognised a receivable in accordance with IFRS 9 and only if it has a present right to payment even though that amount may be subject to refund in the future?  "]
["15B-Y",null,"15BC4",2,"15B",null,"IFRS15:108","Upon initial recognition of a receivable from a contract with a customer, has the entity presented as an expense (for example, as an impairment loss) any difference between the measurement of the receivable in accordance with IFRS 9 and the corresponding amount of revenue recognised ?"]
["15B-Y","15BC4-G",null,null,null,null,"IFRS15:108","Note: A receivable is an entity’s right to consideration that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due."]
["15B-Y",null,null,null,"15B",null,"IFRS15:109","Has the entity used either the terms ‘contract asset’ and ‘contract liability’ or alternative descriptions clearly distinguishing receivables and contract assets in the financial statements?"]
["15B-Y",null,null,null,"15B",null,"IFRS15:B25","Has the  entity  presented the asset separately from the refund liability when it grants a right of return?\n"]
["15B-Y",null,null,null,null,null,null,"Disclosure"]
["-G",null,null,null,null,null,"IFRS15:111","Note: An entity shall consider the level of detail necessary to satisfy the disclosure objective and how much emphasis to place on each of the various requirements. An entity shall aggregate or disaggregate disclosures so that useful information is not obscured by either the inclusion of a large amount of insignificant detail or the aggregation of items that have substantially different characteristics."]
["-G",null,null,null,null,null,"IFRS15:112","Note: An entity need not disclose information in accordance with this Standard if it has provided the information in accordance with another Standard."]
["15B-Y",null,null,null,null,null,null,"Contracts with customers"]
["15B-Y",null,null,null,"15B",null,"IFRS15:113","Has the entity  disclosed all of the following amounts for the reporting period unless those amounts are presented separately in the statement of comprehensive income in accordance with other Standards?\na) revenue recognised from contracts with customers, which the entity shall disclose separately from its other sources of revenue; and\nb) any impairment losses recognised (in accordance with IFRS 9) on any receivables or contract assets arising from an entity’s contracts with customers, which the entity shall disclose separately from impairment losses from other contracts."]
["15B-Y",null,null,null,null,null,null,"Disaggregation of revenue"]
["15B-Y",null,"15BC5",2,"15B",null,"IFRS15:114","Has the entity disaggregated revenue recognised from contracts with customers into categories that depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors? An entity shall apply the guidance in paragraphs B87–B89 when selecting the categories to use to disaggregate revenue."]
["15B-Y","15BC5-G",null,null,null,null,"IFRS15:B87","Note: The extent to which an entity’s revenue is disaggregated depends on the facts and circumstances that pertain to the entity’s contracts with customers. Some entities may need to use more than one type of category to meet the objective in paragraph 114 for disaggregating revenue. Other entities may meet the objective by using only one type of category to disaggregate revenue."]
["15B-Y",null,"15BC6",2,"15B",null,"IFRS15:B88","When selecting the type of category (or categories) to use to disaggregate revenue, has the entity  considered how information about its revenue has been presented for other purposes, including all of the following?\na)disclosures presented outside the financial statements (for example, in earnings releases, annual reports or investor presentations);\nb) information regularly reviewed by the chief operating decision maker for evaluating the financial performance of operating segments; and\nc) other information that is similar to the types of information identified in paragraph B88(a) and (b) and that is used by the entity or users of the entity’s financial statements to evaluate the entity’s financial performance or make resource allocation decisions."]
["15B-Y","15BC6-G",null,null,null,null,"IFRS15:B89","Note: Examples of categories that might be appropriate include, but are not limited to, all of the following: \na)type of good or service (for example, major product lines);\nb)geographical region (for example, country or region);\nc)market or type of customer (for example, government and non-government customers); \nd) type of contract (for example, fixed-price and time-and-materials contracts);\ne) contract duration (for example, short-term and long-term contracts);\nf) timing of transfer of goods or services (for example, revenue from goods or services transferred to customers at a point in time and revenue from goods or services transferred over time); and \ng) sales channels (for example, goods sold directly to consumers and goods sold through intermediaries)."]
["15B-Y",null,"15B1",2,"15B-1",null,"IFRS15:115","Does the entity apply IFRS 8 Operating Segments?"]
[null,null,null,null,null,null,null,"If Yes:"]
["15B-Y","15B1-Y",null,null,"15B-1",null,"IFRS15:115","Has the entity disclosed sufficient information to enable users of financial statements to understand the relationship between the disclosure of disaggregated revenue (in accordance with paragraph 114) and revenue information that is disclosed for each reportable segment?\n"]
["15B-Y",null,null,null,null,null,null,"Contract balances"]
["15B-Y",null,null,null,"15B",null,"IFRS15:116","Has the entity disclosed all of the following?\n"]
["15B-Y",null,null,null,"15B",null,null,"a) the opening and closing balances of receivables, contract assets and contract liabilities from contracts with customers, if not otherwise separately presented or disclosed; "]
["15B-Y",null,null,null,"15B",null,null,"b) revenue recognised in the reporting period that was included in the contract liability balance at the beginning of the period; and"]
["15B-Y",null,null,null,"15B",null,null,"c) revenue recognised in the reporting period from performance obligations satisfied (or partially satisfied) in previous periods (for example, changes in transaction price)."]
["15B-Y",null,null,null,"15B",null,"IFRS15:117","Has the entity  explained how the timing of satisfaction of its performance obligations (see paragraph 119(a)) relates to the typical timing of payment (see paragraph 119(b)) and the effect that those factors have on the contract asset and the contract liability balances? The explanation provided may use qualitative information."]
["15B-Y",null,"15BC6",2,"15B",null,"IFRS15:118","Has the  entity  provided an explanation of the significant changes in the contract asset and the contract liability balances during the reporting period, including qualitative and quantitative information?"]
["15B-Y","15BC6-G",null,null,null,null,"IFRS15:118","Note: Examples of changes in the entity’s balances of contract assets and contract liabilities include any of the following:\na) changes due to business combinations;\nb) cumulative catch-up adjustments to revenue that affect the corresponding contract asset or contract liability, including adjustments arising from a change in the measure of progress, a change in an estimate of the transaction price (including any changes in the assessment of whether an estimate of variable consideration is constrained) or a contract modification;\nc) impairment of a contract asset;\nd) a change in the time frame for a right to consideration to become unconditional (i.e. for a contract asset to be reclassified to a receivable); and\ne) a change in the time frame for a performance obligation to be satisfied (i.e. for the recognition of revenue arising from a contract liability)."]
["15B-Y",null,null,null,null,null,null,"Performance obligations"]
["15B-Y",null,null,null,"15B",null,"IFRS15:119","Has the entity disclosed information about its performance obligations in contracts with customers, including a description of all of the following ?"]
["15B-Y",null,null,null,"15B",null,null,"a) when the entity typically satisfies its performance obligations (for example, upon shipment, upon delivery, as services are rendered or upon completion of service), including when performance obligations are satisfied in a bill-and-hold arrangement;"]
["15B-Y",null,null,null,"15B",null,null,"b) the significant payment terms (for example, when payment is typically due, whether the contract has a significant financing component, whether the consideration amount is variable and whether the estimate of variable consideration is typically constrained in accordance with paragraphs 56–58); "]
["15B-Y",null,null,null,"15B",null,null,"c) the nature of the goods or services that the entity has promised to transfer, highlighting any performance obligations to arrange for another party to transfer goods or services (i.e. if the entity is acting as an agent);"]
["15B-Y",null,null,null,"15B",null,null,"d) obligations for returns, refunds and other similar obligations; and"]
["15B-Y",null,null,null,"15B",null,null,"e) types of warranties and related obligations"]
["15B-Y",null,null,null,null,null,null,"Transaction price allocated to the remaining performance obligations"]
["15B-Y",null,"15BC7",2,"15B",null,"IFRS15:120","Has the entity disclosed the following information about its remaining performance obligations?"]
["15B-Y",null,null,null,"15B",null,null,"a) the aggregate amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period; and"]
["15B-Y",null,null,null,"15B",null,null,"b) an explanation of when the entity expects to recognise as revenue the amount disclosed in accordance with paragraph 120(a), which the entity shall disclose in either of the following ways: (i) on a quantitative basis using the time bands that would be most appropriate for the duration of the remaining performance obligations; or (ii)  by using qualitative information."]
["15B-Y","15BC7-G",null,null,null,null,"IFRS15:121","Note: As a practical expedient, an entity need not disclose the information in paragraph 120 for a performance obligation if either of the following conditions is met:\na)  the performance obligation is part of a contract that has an original expected duration of one year or less; or\nb) the entity recognises revenue from the satisfaction of the performance obligation in accordance with paragraph B16."]
["15B-Y","15BC7-G",null,null,null,null,"IFRS15:B16","Note: As a practical expedient, if an entity has a right to consideration from a customer in an amount that corresponds directly with the value to the customer of the entity’s performance completed to date (for example, a service contract in which an entity bills a fixed amount for each hour of service provided), the entity may recognise revenue in the amount to which the entity has a right to invoice."]
["15B-Y",null,"15BC8",2,"15B",null,"IFRS15:122","Has the entity explained qualitatively whether it is applying the practical expedient in paragraph 121 and whether any consideration from contracts with customers is not included in the transaction price and, therefore, not included in the information disclosed in accordance with paragraph 120?"]
["15B-Y","15BC8-G",null,null,null,null,"IFRS15:122","Note: For example, an estimate of the transaction price would not include any estimated amounts of variable consideration that are constrained (see paragraphs 56–58"]
["15B-Y",null,null,null,null,null,null,"Significant judgements in the application of this Standard"]
["15B-Y",null,null,null,"15B",null,"IFRS15:123","Has the entity disclosed the judgements, and changes in the judgements, made in applying this Standard that significantly affect the determination of the amount and timing of revenue from contracts with customers?\n"]
["15B-Y",null,null,null,"15B",null,"IFRS15:123","Has the entity explained the judgements, and changes in the judgements, used in determining both of the following: \n\n"]
["15B-Y",null,null,null,"15B",null,null,"a) the timing of satisfaction of performance obligations (see paragraphs 124–125); and"]
["15B-Y",null,null,null,"15B",null,null,"b) the transaction price and the amounts allocated to performance obligations (see paragraph 126)."]
["15B-Y",null,null,null,"15B",null,"IFRS15:124","If the entity has recognised revenue for performance obligations satisfied over time, has the entity disclosed both of the following? \n\n"]
["15B-Y",null,null,null,"15B",null,null,"a) the methods used to recognise revenue (for example, a description of the output methods or input methods used and how those methods are applied); and "]
["15B-Y",null,null,null,"15B",null,null,"b) an explanation of why the methods used provide a faithful depiction of the transfer of goods or services."]
["15B-Y",null,null,null,"15B",null,"IFRS15:125","Has the entity disclosed the significant judgements made in evaluating when a customer obtains control of promised goods or services for performance obligations satisfied at a point in time? "]
["15B-Y",null,null,null,null,null,null,"Determining the transaction price and the amounts allocated to performance obligations"]
["15B-Y",null,null,null,"15B",null,"IFRS15:126","Has the entity  disclosed information about the methods, inputs and assumptions used for all of the following?"]
["15B-Y",null,null,null,"15B",null,null,"a) determining the transaction price, which includes, but is not limited to, estimating variable consideration, adjusting the consideration for the effects of the time value of money and measuring non-cash consideration; \n"]
["15B-Y",null,null,null,"15B",null,null,"b) assessing whether an estimate of variable consideration is constrained;\n"]
["15B-Y",null,null,null,"15B",null,null,"c) allocating the transaction price, including estimating stand-alone selling prices of promised goods or services and allocating discounts and variable consideration to a specific part of the contract (if applicable); and "]
["15B-Y",null,null,null,"15B",null,null,"d) measuring obligations for returns, refunds and other similar obligations."]
["15B-Y",null,null,null,null,null,null,"Assets recognised from the costs to obtain or fulfil a contract with a customer"]
["15B-Y",null,null,null,"15B",null,"IFRS15:127","Has the entity described both of the following?"]
["15B-Y",null,null,null,"15B",null,null,"a) the judgements made in determining the amount of the costs incurred to obtain or fulfil a contract with a customer (in accordance with paragraph 91 or 95); and\n"]
["15B-Y",null,null,null,"15B",null,null,"b) the method it uses to determine the amortisation for each reporting period."]
["15B-Y",null,null,null,"15B",null,"IFRS15:128","Has the entity disclosed both of the following?"]
["15B-Y",null,null,null,"15B",null,null,"a) the closing balances of assets recognised from the costs incurred to obtain or fulfil a contract with a customer (in accordance with paragraph 91 or 95), by main category of asset (for example, costs to obtain contracts with customers, pre-contract costs and setup costs); and"]
["15B-Y",null,null,null,"15B",null,null,"b) the amount of amortisation and any impairment losses recognised in the reporting period."]
["15B-Y",null,null,null,null,null,null,"Practical expedients"]
["15B-Y",null,null,null,"15B",null,"IFRS15:129","Has the entity disclosed the fact of using the practical expedients in either paragraph 63 (about the existence of a significant financing component) or paragraph 94 (about the incremental costs of obtaining a contract)? "]
[]
[null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS16A","index":31,"n_rows":595,"n_cols":14,"rows_kept":595,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQsummary"]
[]
[null,null,null,null,null,null,null,null,null,"IFRS 16 ","Leases"]
[null,null,null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,null,"This section of the questionnaire addresses the requirements of IFRS16 regarding accounting for leases. ",null,null,"No"]
[null,null,null,null,null,null,null,null,null,null,"Objective\nIFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases. The objective is to ensure that lessees and lessors provide relevant information in a manner that faithfully represents those transactions. This information gives a basis for users of financial statements to assess the effect that leases have on the financial position, financial performance and cash flows of the entity.",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,null,"The text below is based on the requirements of IFRS16. Users should also be familiar with the illustrative examples of the application of IFRS16.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,"IFRS 16:C1","IFRS 16 is effective for annual reporting periods beginning on or after 1 January 2019.",null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,null,"IFRS 16 supersedes:\n(a) IAS 17 Leases;\n(b) IFRIC 4 Determining whether an Arrangement contains a Lease;\n(c) SIC-15 Operating Leases—Incentives; and\n(d) SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a\nLease.",null,null,"No"]
[null,null,null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\nNone",null,null,"Show"]
["-G",null,null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,null,null,"None"]
["-G",null,null,null,null,null,null,null,null,null,"Objective"]
["-G",null,null,null,null,null,null,null,null,"IFRS 16:1","This Standard sets out the principles for the recognition, measurement, presentation and disclosure of leases. The objective is to ensure that lessees and lessors provide relevant information in a manner that faithfully represents those transactions. This information gives a basis for users of financial statements to assess the effect that leases have on the financial position, financial performance and cash flows of an entity."]
["-G",null,null,null,null,null,null,null,null,"IFRS 16:2","An entity shall consider the terms and conditions of contracts and all relevant facts and circumstances when applying this Standard. An entity shall apply this Standard consistently to contracts with similar characteristics and in similar circumstances."]
["-G",null,null,null,null,null,null,null,null,null,"Scope Note"]
["-G",null,null,null,null,null,null,null,null,"IFRS 16:3","An entity shall apply this Standard to all leases, including leases of right-of-use assets in a sublease, except for:"]
["-G",null,null,null,null,null,null,null,null,null,"a) leases to explore for or use minerals, oil, natural gas and similar non-regenerative resources;"]
["-G",null,null,null,null,null,null,null,null,null,"b) leases of biological assets within the scope of IAS 41 Agriculture held by a\nlessee;"]
["-G",null,null,null,null,null,null,null,null,null,"c) service concession arrangements within the scope of IFRIC 12 Service Concession Arrangements;"]
["-G",null,null,null,null,null,null,null,null,null,"d) licences of intellectual property granted by a lessor within the scope of IFRS 15 Revenue from Contracts with Customers; and"]
["-G",null,null,null,null,null,null,null,null,null,"e) rights held by a lessee under licensing agreements within the scope of IAS 38 Intangible Assets for such items as motion picture films, video recordings, plays, manuscripts, patents and copyrights."]
["-G",null,null,null,null,null,null,null,null,"IFRS 16:4","A lessee may, but is not required to, apply this Standard to leases of intangible assets other than those described in paragraph 3(e)."]
["-G",null,null,null,null,null,null,null,null,null,"Defined Terms"]
["-G",null,null,null,null,null,null,null,null,null,"Appendix A includes a list of defined terms used in the Standards. The defined terms are included in this tab in the relevant sections. "]
[null,null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,null,"Transition"]
[null,null,null,null,null,"16A",1,"16A","16A",null,"Is the entity applying IFRS16 for the first time?"]
["16A-G",null,null,null,null,null,null,null,null,"IFRS 16:C2","Note: For the purposes of the requirements in paragraphs C1–C19, the date of initial application is the beginning of the annual reporting period in which an entity first applies this Standard."]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16A-Y",null,null,null,null,null,null,"16A ",null,null,"Definition of a lease"]
["16A-Y",null,null,null,null,"16A1",2,"16A-1",null,"IFRS 16:C3","Has the entity elected the practical expedient in paragraph IFRS 16:C3 that permits an entity not to reassess whether a contract is, or contains, a lease at the date of initial application?  "]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16A-Y","16A1-Y",null,null,null,null,null,"16A-1",null,null,"Has the entity applied the options a) and b) below?"]
["16A-Y","16A1-Y",null,null,null,null,null,"16A-1",null,null,"a) has the entity applied this Standard to contracts that were previously identified as leases applying IAS 17 Leases and IFRIC 4 Determining whether an Arrangement contains a Lease and applied  the transition requirements in paragraphs C5–C18 to those leases? "]
["16A-Y","16A1-Y",null,null,null,null,null,"16A-1",null,null,"b) has the entity not applied this Standard to contracts that were not previously identified as containing a lease applying IAS 17 and IFRIC 4?"]
["16A-Y","16A1-Y",null,null,null,null,null,"16A-1",null,"IFRS 16:C4","Has the entity applied the practical expedient to all of its contracts?"]
["16A-Y","16A1-Y",null,null,null,null,null,"16A-1",null,"IFRS 16:C4","As a consequence of electing the practical expedient in IFRS 16:C3, has the entity applied the requirements in paragraphs 9–11 only to contracts entered into (or changed) on or after the date of initial application?"]
["16A-Y",null,null,null,null,null,null,"16A",null,null,"Lessees"]
["16A-Y",null,null,null,null,null,null,"16A-2",null,"IFRS 16:C5","Has the lessee applied this Standard to its leases applying either a) or b) below?"]
["16A-Y",null,null,null,null,"16A2a",2,null,null,null,"a) retrospectively to each prior reporting period presented applying IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors;"]
["16A-Y",null,null,null,null,"16A2b",2,null,null,null,"b) retrospectively with the cumulative effect of initially applying the Standard recognised at the date of initial application in accordance with paragraphs C7–C13."]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16A-Y","OR,16A2a-Y,16A2b-Y",null,null,null,null,null,"16A-2",null,"IFRS 16:C7","Has the lessee recognised the cumulative effect of initially applying this Standard as an adjustment to the opening balance of retained earnings (or other component of equity, as appropriate) at the date of initial application?"]
["16A-Y","OR,16A2a-Y,16A2b-Y",null,null,null,null,null,"16A-2",null,"IFRS 16:C6","Has the entity applied the election described in paragraph C5 consistently to all of its leases in which it is a lessee?"]
["16A-Y",null,null,null,null,null,null,"16A",null,null,"Leases previously classified as operating leases"]
["16A-Y",null,null,null,null,"16A3",2,"16A-3",null,null,"Does the entity have leases previously classified as  operating lease?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16A-Y","16A3-Y",null,null,null,"16A31",3,"16A-3-1",null,"IFRS 16:C8","Has the lessee elected to apply this Standard in accordance with paragraph C5(b)?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16A-Y","16A3-Y","16A31-Y",null,null,null,null,"16A-3-1",null,"IFRS 16:C8","Has the entity recognised a lease liability at the date of initial application for leases previously classified as an operating lease applying IAS 17?"]
["16A-Y","16A3-Y","16A31-Y",null,null,"16A31C1",4,"16A-3-1",null,"IFRS 16:C8","Has the entity measured that lease liability at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate at the date of initial application?"]
["16A-Y","16A3-Y","16A31-Y","16A31C1-G",null,null,null,null,null,"IFRS 16:Appendix A","Note: A lessee’s incremental borrowing rate is  the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment."]
["16A-Y","16A3-Y","16A31-Y",null,null,null,null,"16A-3-1",null,"IFRS 16:C8","Has the entity recognised a right-of-use asset at the date of initial application for leases previously classified as an operating lease applying IAS 17?  "]
["16A-Y","16A3-Y","16A31-Y",null,null,null,null,"16A-3-1",null,"IFRS 16:C8","Has the lessee chosen, on a lease-by-lease basis, to measure that right-of-use asset at either one of the options (i) or (ii) below?"]
["16A-Y","16A3-Y","16A31-Y",null,null,"16A31C2",4,"16A-3-1",null,null,"(i) its carrying amount as if the Standard had been applied since the commencement date, but discounted using the lessee’s incremental borrowing rate at the date of initial application; or"]
["16A-Y","16A3-Y","16A31-Y","16A31C2-G",null,null,null,null,null,"IFRS 16:Appendix A","Note: A lessee’s incremental borrowing rate is  the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment."]
["16A-Y","16A3-Y","16A31-Y",null,null,null,null,"16A-3-1",null,"IFRS 16:C8","(ii) an amount equal to the lease liability, adjusted by the amount of any prepaid or accrued lease payments relating to that lease recognised in the statement of financial position immediately before the date of initial application."]
["16A-Y","16A3-Y","16A31-Y",null,null,null,null,"16A-3-1",null,"IFRS 16:C8","c) Has the entity applied IAS 36 Impairment of Assets to right-of-use assets at the date of initial application, unless the entity applies the practical expedient in paragraph C10(b)?"]
["16A-Y","16A3-Y","16A31-Y",null,null,null,null,"16A-3-1",null,"IFRS 16:C9","Notwithstanding the requirements in paragraph C8, for leases previously classified as operating leases applying IAS 17, has the lessee elected one of the options a)-b) and applied c) below?"]
["16A-Y","16A3-Y","16A31-Y",null,null,null,null,"16A-3-1",null,null,"a) has the entity elected not to make any adjustments on transition for leases for which the underlying asset is of low value (as described in paragraphs B3–B8) that will be accounted for applying paragraph 6 and instead accounted for those leases applying this Standard from the date of initial application?"]
["16A-Y","16A3-Y","16A31-Y",null,null,null,null,"16A-3-1",null,null,"b) has the entity elected not to make any adjustments on transition for leases previously accounted for as investment property using the fair value model in IAS 40 Investment Property and instead accounted for the right-of-use asset and the lease liability arising from those leases applying IAS 40 and this Standard from the date of initial application?"]
["16A-Y","16A3-Y","16A31-Y",null,null,"16A31C3",4,"16A-3-1",null,null,"c) has the entity measured the right-of-use asset at fair value at the date of initial application for leases previously accounted for as operating leases applying IAS 17 and that will be accounted for as investment property using the fair value model in IAS 40 from the date of initial application?"]
["16A-Y","16A3-Y","16A31-Y","16A31C3-G",null,null,null,"16A-3-1",null,null,"Note: The lessee shall account for the right-of-use asset and the lease liability arising from those leases applying IAS 40 and this Standard from the date of initial application."]
["16A-Y","16A3-Y","16A31-Y",null,null,"16A31C4",4,"16A-3-1",null,"IFRS 16:C10","Has the entity elected to apply one or more of the following practical expedients when applying this Standard retrospectively in accordance with paragraph C5(b) to leases previously classified as operating leases applying IAS 17?"]
["16A-Y","16A3-Y","16A31-Y","16A31C4-G",null,null,null,"16A-3-1",null,null,"Note: A lessee is permitted to apply these practical expedients on a lease-by-lease basis."]
["16A-Y","16A3-Y","16A31-Y",null,null,null,null,"16A-3-1",null,null,"a) a lessee may apply a single discount rate to a portfolio of leases with reasonably similar characteristics (such as leases with a similar remaining lease term for a similar class of underlying asset in a similar economic environment)."]
["16A-Y","16A3-Y","16A31-Y",null,null,null,null,"16A-3-1",null,null,"b) a lessee may rely on its assessment of whether leases are onerous applying IAS 37 Provisions, Contingent Liabilities and Contingent Assets immediately before the date of initial application as an alternative to performing an impairment review. If a lessee chooses this practical expedient, the lessee shall adjust the right-of-use asset at the date of initial application by the amount of any provision for onerous leases recognised in the statement of financial position immediately before the date of initial application."]
["16A-Y","16A3-Y","16A31-Y",null,null,null,null,"16A-3-1",null,null,"c) a lessee may elect not to apply the requirements in paragraph C8 to leases for which the lease term ends within 12 months of the date of initial application. In this case, a lessee shall:"]
["16A-Y","16A3-Y","16A31-Y",null,null,null,null,"16A-3-1",null,null,"(i) account for those leases in the same way as short-term leases as described in paragraph 6; and"]
["16A-Y","16A3-Y","16A31-Y",null,null,null,null,"16A-3-1",null,null,"(ii) include the cost associated with those leases within the disclosure of short-term lease expense in the annual reporting period that includes the date of initial application."]
["16A-Y","16A3-Y","16A31-Y",null,null,null,null,"16A-3-1",null,null,"d) a lessee may exclude initial direct costs from the measurement of the right-of-use asset at the date of initial application."]
["16A-Y","16A3-Y","16A31-Y",null,null,null,null,"16A-3-1",null,null,"e) a lessee may use hindsight, such as in determining the lease term if the contract contains options to extend or terminate the lease."]
["16A-Y",null,null,null,null,null,null,"16A",null,null,"Leases previously classified as finance leases"]
["16A-Y",null,null,null,null,"16A4",2,"16A-4",null,null,"Does the entity have leases previously classified as finance lease?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16A-Y","16A4-Y",null,null,null,"16A41",3,"16A-4-1",null,"IFRS 16:C11","Has the entity elected to apply this Standard in accordance with paragraph C5(b)? "]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16A-Y","16A4-Y","16A41-Y",null,null,null,null,"16A-4-1",null,"IFRS 16:C11","For leases that were classified as finance leases applying IAS 17, has the entity considered the carrying amount of the right-of-use asset and the lease liability at the date of initial application to be the carrying amount of the lease asset and lease liability immediately before that date measured applying IAS 17? "]
["16A-Y","16A4-Y","16A41-Y",null,null,null,null,"16A-4-1",null,"IFRS 16:C11","Has the entity accounted for those leases for the right-of-use asset and the lease liability by applying this Standard from the date of initial application?"]
["16A-Y",null,null,null,null,null,null,"16A",null,null,"Lessors"]
["16A-Y",null,null,null,null,"16A5",2,"16A-5",null,null,"Is the entity a lessor?"]
["16A-Y","16A5-G",null,null,null,null,null,null,null,"IFRS 16:C14","Except as described in paragraph C15, a lessor is not required to make any adjustments on transition for leases in which it is a lessor."]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16A-Y","16A5-Y",null,null,null,null,null,"16A-5",null,"IFRS 16:C14","Has the entity accounted for those leases applying this Standard from the date of initial application without applying any adjustment on transition?"]
["16A-Y",null,null,null,null,"16A6",2,"16A-6",null,"IFRS 16:C15","Is the entity an intermediate lessor?"]
[null,null,null,null,null,null,null," ",null,null,"If Yes:"]
["16A-Y","16A6-Y",null,null,null,null,null,"16A-6",null,"IFRS 16:C15","Has the entity applied the following requirements a) and b) below?"]
["16A-Y","16A6-Y",null,null,null,"16A6C1",3,"16A-6",null,null,"a) reassess subleases that were classified as operating leases applying IAS 17 and are ongoing at the date of initial application, to determine whether each sublease should be classified as an operating lease or a finance lease applying this Standard. "]
["16A-Y","16A6-Y","16A6C1-G",null,null,null,null,"16A-6",null,null,"The intermediate lessor shall perform this assessment at the date of initial application on the basis of the remaining contractual terms and conditions of the head lease and sublease at that date."]
["16A-Y","16A6-Y",null,null,null,null,null,"16A-6",null,null,"b) for subleases that were classified as operating leases applying IAS 17 but finance leases applying this Standard, account for the sublease as a new finance lease entered into at the date of initial application."]
["16A-Y",null,null,null,null,null,null,"16A",null,null,"Sale and leaseback transactions before the date of initial application"]
["16A-Y",null,null,null,null,"16A7",2,"16A-7",null,"IFRS 16:C16","Does the entity have sale and leaseback transactions entered into before the date of initial application of this Standard?"]
[null,null,null,null,null,null,null,null,null,null,"If yes:"]
["16A-Y","16A7-Y",null,null,null,null,null,"16A-7",null,"IFRS 16:C16","Has the entity not reassessed those transactions to determine whether the transfer of the underlying asset satisfies the requirements in IFRS 15 to be accounted for as a sale?"]
["16A-Y",null,null,null,null,"16A8",2,"16A-8",null,"IFRS 16:C17","Has the entity accounted for a sale and leaseback transaction for as a sale and a finance lease applying IAS 17?"]
[null,null,null,null,null,null,null,null,null,null,"If yes:"]
["16A-Y","16A8-Y",null,null,null,null,null,"16A-8",null,"IFRS 16:C17","Has the seller-lessee applied the following?"]
["16A-Y","16A8-Y",null,null,null,null,null,"16A-8",null,null,"a) accounted for the leaseback in the same way as it accounts for any other finance lease that exists at the date of initial application; and"]
["16A-Y","16A8-Y",null,null,null,null,null,"16A-8",null,null,"b) continued to amortise any gain on sale over the lease term."]
["16A-Y",null,null,null,null,"16A9",2,"16A-9",null,"IFRS 16:C18","Has the entity accounted for a sale and leaseback transaction  for as a sale and operating lease applying IAS 17?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16A-Y","16A9-Y",null,null,null,null,null,"16A-9",null,"IFRS 16:C18","Has the seller-lessee applied the following?"]
["16A-Y","16A9-Y",null,null,null,null,null,"16A-9",null,null,"a) accounted for the leaseback in the same way as it accounts for any other operating lease that exists at the date of initial application; and"]
["16A-Y","16A9-Y",null,null,null,null,null,"16A-9",null,null,"b) adjusted the leaseback right-of-use asset for any deferred gains or losses that relate to off-market terms recognised in the statement of financial position immediately before the date of initial application."]
["16A-Y",null,null,null,null,null,null,"16A",null,null,"Amounts previously recognised in respect of business combinations"]
["16A-Y",null,null,null,null,"16A10",2,"16A-10",null,"IFRS 16:C19","Has the entity (as a lessee) previously recognised an asset or a liability applying IFRS 3 Business Combinations relating to favourable or unfavourable terms of an operating lease acquired as part of a business combination? "]
[null,null,null,null,null,null,null,null,null,null,"If Yes"]
["16A-Y","16A10-Y",null,null,null,null,null,"16A-10",null,"IFRS 16:C19","Has the entity (as a lessee) derecognised that asset or liability and adjusted the carrying amount of the right-of-use asset by a corresponding amount at the date of initial application?"]
["16A-Y",null,null,null,null,null,null,"16A",null,null,"References to IFRS 9"]
["16A-Y",null,null,null,null,"16A11",2,"16A-11",null,"IFRS 16:C20","Has the entity adopted this Standard but has not yet adopted IFRS 9 Financial Instruments? "]
[null,null,null,null,null,null,null,null,null,null,"If Yes"]
["16A-Y","16A11-Y",null,null,null,null,null,"16A-11",null,"IFRS 16:C20","Has the entity applied any reference in this Standard to IFRS 9  as a reference to IAS 39 Financial Instruments: Recognition and Measurement?"]
[null,null,null,null,null,null,null,null,null,null,"Optional Scope Exemptions for Lessees"]
[null,null,null,null,null,"16B",1,"16B","16B",null,"Has the entity elected to apply the optional recognition exemption related to short-term leases?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16B-Y",null,null,null,null,"16B1",2,"16B-1",null,"IFRS 16:Appendix A","Has the entity applied the short-term lease exception only to leases that, at the commencement date: \n  (i) have a lease term of 12 months or less; and \n  (ii) do not contain a purchase option?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16B-Y","16B1-Y",null,null,null,null,null,"16B-1",null,"IFRS 16:7","Has  the lessee considered the lease to be a new lease for the purposes of this Standard if:\n(a) there is a lease modification; or\n(b) there is any change in the lease term (for example, the lessee exercises an option not previously included in its determination of the lease term)."]
["16B-Y","16B1-Y",null,null,null,"16B1C1",3,"16B-1",null,"IFRS 16:8","Has the lessee applied the short-term leases exemption by class of underlying asset to which the right of use relates?"]
["16B-Y","16B1-Y","16B1C1-G",null,null,null,null,null,null,"IFRS 16:Appendix A","Note: An underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee."]
["16B-Y","16B1-Y","16B1C1-G",null,null,null,null,null,null,"IFRS 16:8","Note: A class of underlying asset is a grouping of underlying assets of a similar nature and use in an entity’s operations."]
["16B-Y",null,null,null,null,"16BC1",2,"16B",null,"IFRS 16:6","Has the lessee recognised the lease payments associated with those leases as an expense on either a straight-line basis over the lease term or another systematic basis? "]
["16B-Y","16BC1-G",null,null,null,null,null,null,null,"IFRS 16:6","Note: The lessee shall apply another systematic basis if that basis is more representative of the pattern of the lessee’s benefit."]
[null,null,null,null,null,"16C",1,"16C","16C","IFRS 16:5","Has the entity elected to apply the optional recognition exemption related to leases of low value?"]
["16C-G",null,null,null,null,null,null,null,null,"IFRS 16:8","Note: The election for leases for which the underlying asset is of low value can be made on a lease-by-lease basis."]
[null,null,null,null,null,null,null,null,null,null,"IF Yes:"]
["16C-Y",null,null,null,null,null,null,"16C",null,"IFRS 16:B5","Has the entity considered an underlying asset to be of low value only if both of the following apply?:"]
["16C-Y",null,null,null,null,null,null,null,null,null,"(a) the lessee can benefit from use of the underlying asset on its own or together with other resources that are readily available to the lessee; and"]
["16C-Y",null,null,null,null,null,null,null,null,null,"(b) the underlying asset is not highly dependent on, or highly interrelated with, other assets."]
["16C-Y",null,null,null,null,null,null,"16C",null,"IFRS 16:B3","Has the lessee assessed the value of an underlying asset based on the value of the asset when it is new, regardless of the age of the asset being leased (except as specified in paragraph B7)?"]
["16C-Y",null,null,null,null,null,null,"16C",null,"IFRS 16:B4","Has the entity performed the assessment of whether an underlying asset is of low value  on an absolute basis?"]
["16C-Y",null,null,null,null,"16CC1",2,"16C",null,"IFRS 16:6","Has the lessee recognised the lease payments associated with those leases as an expense on either a straight-line basis over the lease term or another systematic basis? "]
["16C-Y","16CC1-G",null,null,null,null,null,null,null,"IFRS 16:B4","Note: Leases of low-value assets qualify for the accounting treatment in paragraph 6 regardless of whether those leases are material to the lessee. The assessment is not affected by the size, nature or circumstances of the lessee. Accordingly, different lessees are expected to reach the same conclusions about whether a particular underlying asset is of low value."]
["16C-Y",null,null,null,null,"16CC2",2,"16C",null,"IFRS 16:B6","Has the entity only considered an underlying asset as a lease of a low-value asset only if the nature of the asset is such that, when new, the asset is typically of low value?"]
["16C-Y","16CC2-G",null,null,null,null,null,null,null,"IFRS 16:B6","Note: For example, leases of cars would not qualify as leases of low-value assets because a new car would typically not be of low value."]
["16C-Y","16CC2-G",null,null,null,null,null,null,null,"IFRS 16:B8","Note: Examples of low-value underlying assets can include tablet and personal computers, small items of office furniture and telephones."]
["16C-Y","16CC2-G",null,null,null,null,null,null,null,"IFRS 16:BC100","Note: At the time of reaching its decision to provide an exception for low value assets, the IASB had in mind leases of underlying assets with a value, when new, in the order of magnitude of US$5,000 or less"]
["16C-Y",null,null,null,null,"16C1",2,"16C-1",null,"IFRS 16:B7","Has the lessee sublease an asset or expects to sublease an asset?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16C-Y","16C1-Y",null,null,null,null,null,"16C-1",null,"IFRS 16:B7","Has the entity not treated the head lease as a lease of a low-value asset?"]
[null,null,null,null,null,null,null,null,null,null,"Identifying a lease"]
[null,null,null,null,null,"16D",1,"16D","16D","IFRS 16:9","Does the entity have a contract that may be a lease or may contain a lease?"]
["16D-G",null,null,null,null,null,null,null,null,"IFRS 16:Appendix A","Note: A Lease is a contract, or part of a contract, that conveys the right to use an asset (the underlying asset) for a period of time in exchange for consideration."]
["16D-G",null,null,null,null,null,null,null,null,"IFRS 16:Appendix A","Note: An underlying asset  is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee."]
[null,null,null,null,null,null,null,null,null,null,"If Yes"]
["16D-Y",null,null,null,null,"16DC1",2,"16D",null,"IFRS 16:9","Does the contract convey the customer the right to control the use of an identified asset for a period of time in exchange for consideration? (see specific questions below)"]
["16D-Y","16DC1-G",null,null,null,null,null,null,null,"IFRS 16:10","Note: A period of time may be described in terms of the amount of use of an identified asset (for example, the number of production units that an item of equipment will be used to produce."]
["16D-Y",null,null,null,null,null,null,"16D",null,"IFRS 16:B9","For the contract to be a lease or to contain a lease, has the entity answered \"yes\" to the questions in IFRS 16:B9 presented in here as IFRS:B9 1);2) and 3) below?"]
["16D-Y",null,null,null,null,"16D1",2,"16D-1",null,"IFRS 16:B9","1) Has the entity assessed whether a contract conveys the right to control the use of an identified asset for a period of time?"]
["16D-Y","16D1-G",null,null,null,null,null,null,null,null,"Note: see separate questions for paragraphs B13–B20 that contain specific guidance"]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16D-Y","16D1-Y",null,null,null,null,null,null,null,null,"Identified asset"]
["16D-Y","16D1-Y",null,null,null,"16D1C1",3,"16D-1",null,"IFRS 16:B13","Has the entity considered an asset identified if the asset is being explicitly specified in a contract or implicitly specified at the time that the asset is made available for use by the customer?"]
["16D-Y","16D1-Y","16D1C1-G",null,null,null,null,null,null,"IFRS 16:B14","Note: Even if an asset is specified, a customer does not have the right to use an identified asset if the supplier has the substantive right to substitute the asset throughout the period of use."]
["16D-Y","16D1-Y",null,null,null,null,null,"16D-1",null,null,"Substantive substitution rights"]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16D-Y","16D1-Y",null,null,null,"16D1C2",3,"16D-1",null,"IFRS 16:B14","Has the entity assessed whether the supplier has substantive right to substitute the asset throughout the period of use?"]
["16D-Y","16D1-Y","16D1C2-G",null,null,null,null,null,null,"IFRS 16:B19","Note: If the customer cannot readily determine whether the supplier has a substantive substitution right, the customer shall presume that any substitution right is not substantive."]
["16D-Y","16D1-Y",null,null,null,"16D1C3",3,"16D-1",null,"IFRS 16:B14","Has the entity considered the rights to be substantive only if both of the following conditions a) and b) exists?"]
["16D-Y","16D1-Y","16D1C3-G",null,null,null,null," ",null,"IFRS 16:B15","Note: If the supplier has a right or an obligation to substitute the asset only on or after either a particular date or the occurrence of a specified event, the supplier’s substitution right is not substantive because the supplier does not have the practical ability to substitute alternative assets throughout the period of use."]
["16D-Y","16D1-Y",null,null,null,"16D1C4",3,"16D-1",null,"IFRS 16:B14","(a) the supplier has the practical ability to substitute alternative assets throughout the period of use; and "]
["16D-Y","16D1-Y","16D1C4-G",null,null,null,null," ",null,"IFRS 16:B14","Note: For example, the customer cannot prevent the supplier from substituting the asset and alternative assets are readily available to the supplier or could be sourced by the supplier within a reasonable period of time."]
["16D-Y","16D1-Y",null,null,null,"16D1C5",3,"16D-1",null,"IFRS 16:B14","b) the supplier would benefit economically from the exercise of its right to substitute the asset"]
["16D-Y","16D1-Y","16D1C5-G",null,null,null,null," ",null,"IFRS 16:B14","Note: This applies when  the economic benefits associated with substituting the asset are expected to exceed the costs associated with substituting the asset."]
["16D-Y","16D1-Y","16D1C5-G",null,null,null,null," ",null,"IFRS 16:B18","Note: The supplier’s right or obligation to substitute the asset for repairs and maintenance, if the asset is not operating properly or if a technical upgrade becomes available does not preclude the customer from having the right to use an identified asset."]
["16D-Y","16D1-Y",null,null,null,"16D1C6",3,"16D-1",null,"IFRS 16:B16","Has the entity made an evaluation of whether a supplier’s substitution right is substantive  based on facts and circumstances at inception of the contract and by excluding consideration of future events that, at inception of the contract, are not considered likely to occur?"]
["16D-Y","16D1-Y","16D1C6-G",null,null,null,null," ",null,"IFRS 16:B16","Note: Examples of future events that, at inception of the contract, would not be considered likely to occur and, thus, should be excluded from the evaluation include:\n(a) an agreement by a future customer to pay an above market rate for use of the asset;\n(b) the introduction of new technology that is not substantially developed at inception of the contract;\n(c) a substantial difference between the customer’s use of the asset, or the performance of the asset, and the use or performance considered likely at inception of the contract; and\n(d) a substantial difference between the market price of the asset during the period of use, and the market price considered likely at inception of the  contract."]
["16D-Y","16D1-Y",null,null,null,null,null,null,null,null,"Portions of assets"]
["16D-Y","16D1-Y",null,null,null,"16D11",3,"16D-1-1",null,"IFRS 16:B20","Does the entity have a capacity portion of an asset?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16D-Y","16D1-Y","16D11-Y",null,null,null,null,"16D-1-1",null,"IFRS 16:B20","Has the entity considered a capacity portion of an asset as an identified asset if it is physically distinct (for example, a floor of a building)? "]
[null,null,null,null,null,null,null,null,null,null,"If No:"]
["16D-Y","16D1-Y","16D11-N",null,null,null,null,"16D-1-1",null,"IFRS 16:B20","Has the entity considered it as an identified asset only if it represents substantially all of the capacity of the asset and thereby provides the customer with the right to obtain substantially all of the economic benefits from use of the asset?"]
["16D-Y",null,null,null,null,"16D2",2,"16D-2",null,"IFRS 16:B9","2) Has the entity determined  whether throughout the period of use the customer has the right to obtain substantially all of the economic benefits from use of the identified asset?\n"]
["16D-Y","16D2-G",null,null,null,null,null,null,null,null,"Note: See separate questions for paragraphs  B21–B23 with specific guidance"]
["16D-Y","16D2-G",null,null,null,null,null,null,null,"IFRS 16:B21","Note: To control the use of an identified asset, a customer is required to have the right to obtain substantially all of the economic benefits from use of the asset throughout the period of use (for example, by having exclusive use of the asset throughout that period). A customer can obtain economic benefits from use of an asset directly or indirectly in many ways, such as by using, holding or sub-leasing the asset. The economic benefits from use of an asset include its primary output and by-products (including potential cash flows derived from these items), and other economic benefits from using the asset that could be realised from a commercial transaction with a third party."]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16D-Y","16D2-Y",null,null,null,"16D2C1",3,"16D-2",null,"IFRS 16:B22","Has the entity only considered those economic benefits that result from use of the asset within the defined scope of a customer’s right to use the asset (see paragraph B30)?"]
["16D-Y","16D2-Y","16D2C1-G",null,null,null,null,null,null,"IFRS 16:B22","Note: For example:\n(a) if a contract limits the use of a motor vehicle to only one particular territory during the period of use, an entity shall consider only the economic benefits from use of the motor vehicle within that territory, and not beyond.\n(b) if a contract specifies that a customer can drive a motor vehicle only up to a particular number of miles during the period of use, an entity shall consider only the economic benefits from use of the motor vehicle for the permitted mileage, and not beyond."]
["16D-Y","16D2-Y",null,null,null,"16D21",3,"16D-2-1",null,"IFRS 16:B23","Does the contract require a customer to pay the supplier or another party a portion of the cash flows derived from use of an asset as consideration?"]
[null,null,null,null,null,null,null,null,null,null,"If yes:"]
["16D-Y","16D2-Y","16D21-Y",null,null,"16D21C1",4,"16D-2-1",null,"IFRS 16:B23","Has the entity considered those cash flows  to be part of the economic benefits that the customer obtains from use of the asset?"]
["16D-Y","16D2-Y","16D21-Y","16D21C1-G",null,null,null,null,null,"IFRS 16:B23","Note: For example, if the customer is required to pay the supplier a percentage of sales from use of retail space as consideration for that use, that requirement does not prevent the customer from having the right to obtain substantially all of the economic benefits from use of the retail space. This is because the cash flows arising from those sales are considered to be economic benefits that the customer obtains from use of the retail space, a portion of which it then pays to the supplier as consideration for the right to use that space."]
["16D-Y",null,null,null,null,"16D3",2,"16D-3",null,"IFRS 16:B9","3) Has the entity  determined  whether, throughout the period of use the customer has the right to direct the use of the identified asset ?\n"]
["16D-Y","16D3-G",null,null,null,null,null,null,null,null,"Note: See separate questions for paragraphs B24–B30 with specific guidance"]
[null,null,null,null,null,null,null,null,null,null,"If Yes"]
["16D-Y","16D3-Y",null,null,null,"16D31",3,"16D-3-1",null,"IFRS 16:B24","Has the entity concluded that any of the conditions a) or b) below apply and; accordingly, the customer has the right to direct the use of an identified asset?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes"]
["16D-Y","16D3-Y","16D31-Y",null,null,"16D311",4,"16D-3-1-1",null,null,"a) Does the customer have the right to direct how and for what purpose the asset is used throughout the period of use (as described in paragraphs B25–B30)?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes"]
["16D-Y","16D3-Y","16D31-Y","16D311-Y",null,"16D311C1",5,"16D-3-1-1",null,"IFRS 16:B25","Has the entity considered in making this assessment only the decision-making rights that are most relevant to changing how and for what purpose the asset is used throughout the period of use?"]
["16D-Y","16D3-Y","16D31-Y","16D311-Y","16D311C1-G",null,null,null,null,"IFRS 16:B25","A customer has the right to direct how and for what purpose the asset is used if, within the scope of its right of use defined in the contract, it can change how and for what purpose the asset is used throughout the period of use.  Decision-making rights are relevant when they affect the economic benefits to be derived from use. The decision-making rights that are most relevant are likely to be different for different contracts, depending on the nature of the asset and the terms and conditions of the contract."]
["16D-Y","16D3-Y","16D31-Y","16D311-Y","16D311C1-G",null,null,null,null,"IFRS 16:B26","Note: Examples of decision-making rights that, depending on the circumstances, grant the right to change how and for what purpose the asset is used, within the defined scope of the customer’s right of use, include:\n(a) rights to change the type of output that is produced by the asset (for example, to decide whether to use a shipping container to transport goods or for storage, or to decide upon the mix of products sold from retail space);\n(b) rights to change when the output is produced (for example, to decide when an item of machinery or a power plant will be used);\n(c) rights to change where the output is produced (for example, to decide upon the destination of a truck or a ship, or to decide where an item of equipment is used); and\n(d) rights to change whether the output is produced, and the quantity of that output (for example, to decide whether to produce energy from a\npower plant and how much energy to produce from that power plant)."]
["16D-Y","16D3-Y","16D31-Y","16D311-Y","16D311C1-G",null,null,null,null,"IFRS 16:B27","Note: Examples of decision-making rights that do not grant the right to change how and for what purpose the asset is used include rights that are limited to operating or maintaining the asset. Such rights can be held by the customer or the supplier. Although rights such as those to operate or maintain an asset are often essential to the efficient use of an asset, they are not rights to direct how and for what purpose the asset is used and are often dependent on the decisions about how and for what purpose the asset is used. However, rights to operate an asset may grant the customer the right to direct the use of the asset if the relevant decisions about how and for what purpose the asset is used are predetermined (see paragraph B24(b)(i))."]
["16D-Y","16D3-Y","16D31-Y","16D311-Y",null,null,null,"16D-3-1-1",null,null,"Decisions determined during and before the period of use"]
["16D-Y","16D3-Y","16D31-Y","16D311-Y",null,"16D311C2",5,"16D-3-1-1",null,"IFRS 16:B29","In assessing whether a customer has the right to direct the use of an asset, has the  entity  considered only rights to make decisions about the use of the asset during the period of use, unless the customer designed the asset (or specific aspects of the asset) as described in paragraph B24(b)(ii)? "]
["16D-Y","16D3-Y","16D31-Y","16D311-Y","16D311C2-G",null,null,null,null,"IFRS 16:B28","Note: The relevant decisions about how and for what purpose the asset is used can be predetermined in a number of ways. For example, the relevant decisions can be predetermined by the design of the asset or by contractual restrictions on the use of the asset."]
["16D-Y","16D3-Y","16D31-Y","16D311-Y","16D311C2-G",null,null,null,null,"IFRS 16:B29","Note: Consequently, unless the conditions in paragraph B24(b)(ii) exist, an entity shall not consider decisions that are predetermined before the period of use. For example, if a customer is able only to specify the output of an asset before the period of use, the customer does not have the right to direct the use of that asset. The ability to specify the output in a contract before the period of use, without any other decision-making rights relating to the use of the asset, gives a customer the same rights as any customer that purchases goods or services."]
["16D-Y","16D3-Y","16D31-Y","16D311-Y",null,null,null,"16D-3-1-1",null,null,"Protective rights"]
["16D-Y","16D3-Y","16D31-Y","16D311-Y",null,"16D311C3",5,"16D-3-1-1",null,"IFRS 16:B30","Has the entity considered whether  the contract include protective rights for the supplier considering if any of following examples applies?"]
["16D-Y","16D3-Y","16D31-Y","16D311-Y","16D311C3-G",null,null,null,null,"IFRS 16:B30","Note: A contract may include terms and conditions designed to protect the supplier’s interest in the asset or other assets, to protect its personnel, or to ensure the supplier's compliance with laws or regulations.  \n"]
["16D-Y","16D3-Y","16D31-Y","16D311-Y",null,null,null,null,null,null," (i) the contract specifies the maximum amount of use of an asset or limit where or when the customer can use the asset, "]
["16D-Y","16D3-Y","16D31-Y","16D311-Y",null,null,null,null,null,null,"(ii) the contract requires a customer to follow particular operating practices, or "]
["16D-Y","16D3-Y","16D31-Y","16D311-Y",null,null,null,null,null,null,"(iii) the contract requires a customer to inform the supplier of changes in how an asset will be used."]
["16D-Y","16D3-Y","16D31-Y","16D311-Y",null,null,null,"16D-3-1-1",null,"IFRS 16:B30","Has the entity considered that protective rights typically define the scope of the customer’s right of use but do not, in isolation, prevent the customer from having the right to direct the use of an asset?"]
["16D-Y","16D3-Y","16D31-Y","16D311-Y",null,null,null,"16D-3-1-1",null,"IFRS 16:B24","(b) Are the relevant decisions about how and for what purpose the asset is used\n predetermined and:"]
["16D-Y","16D3-Y","16D31-Y","16D311-Y",null,null,null,null,null,"IFRS 16:B24","(i) Does the customer have the right to operate the asset (or to direct others to operate the asset in a manner that it determines) throughout the period of use, without the supplier having the right to change those operating instructions; or"]
["16D-Y","16D3-Y","16D31-Y","16D311-Y",null,"16D311C4",5,null,null,"IFRS 16:B24","(ii) Has the customer designed the asset (or specific aspects of the asset) in a way that predetermines how and for what purpose the asset will be used throughout the period of use?"]
["16D-Y","16D3-Y","16D31-Y","16D311-Y","16D311C4-G",null,null,null,null,"IFRS 16:B29","Note: Unless the conditions in paragraph B24(b)(ii) exist, an entity shall not consider decisions that are predetermined before the period of use."]
["16D-Y",null,null,null,null,"16D4",2,"16D-4",null,"IFRS 16:B10","Does the customer have the right to control the use of an identified asset for only a portion of the term of the contract?"]
[null,null,null,null,null,null,null,null,null,null,"If yes:"]
["16D-Y","16D4-Y",null,null,null,null,null,"16D-4",null,"IFRS 16:B10","Has the entity considered only that portion of the term of the contract to be or contain a lease?"]
["16D-Y",null,null,null,null,"16D5",2,"16D-5",null,"IFRS 16:B11","Has a contract to receive goods or services been entered into by a joint arrangement, or on behalf of a joint arrangement, as defined in IFRS 11 Joint Arrangements?"]
[null,null,null,null,null,null,null,null,null,null,"If yes:"]
["16D-Y","16D5-Y",null,null,null,null,null,"16D-5",null,"IFRS 16:B11","Has the entity considered In this case, the joint arrangement  to be the customer in the contract? "]
["16D-Y","16D5-Y",null,null,null,null,null,"16D-5",null,"IFRS 16:B11","Has the entity assessed whether the joint arrangement has the right to control the use of an identified asset throughout the period of use to assess whether the contract is or contain a lease?"]
["16D-Y",null,null,null,null,null,null,"16D",null,null,"Lease Term"]
["16D-Y",null,null,null,null,null,null,"16D",null,"IFRS 16:18","Has the entity determined the lease term as the non-cancellable period of a lease, together with both:\n(a) periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option; and\n(b) periods covered by an option to terminate the lease if the lessee is reasonably certain not to exercise that option?"]
["16D-Y",null,null,null,null,"16DC2",2,"16D",null,"IFRS 16:B34","In determining the lease term and assessing the length of the non-cancellable period of a lease, has the entity applied the definition of a contract and determined the period for which the contract is enforceable? "]
["16D-Y","16DC2-G",null,null,null,null,null,null,null,"IFRS 16:B34","Note:  A lease is no longer enforceable when the lessee and the lessor each has the right to terminate the lease without permission from the other party with no more than an insignificant penalty."]
["16D-Y","16DC2-G",null,null,null,null,null,null,null,"IFRS 16:B35","Note: If only a lessee has the right to terminate a lease, that right is considered to be an option to terminate the lease available to the lessee that an entity considers when determining the lease term. If only a lessor has the right to terminate a lease, the non-cancellable period of the lease includes the period covered by the option to terminate the lease."]
["16D-Y",null,null,null,null,null,null,"16D",null,"IFRS 16:B36","Has the entity considered the lease term to begin at the commencement date and included any rent-free periods provided to the lessee by the lessor?"]
["16D-Y",null,null,null,null,"16DC3",2,"16D",null,"IFRS 16:19","Has the entity assessed whether a lessee is reasonably certain to exercise an option to extend a lease, or not to exercise an option to terminate a lease,  by considering all relevant facts and circumstances that create an economic incentive for the lessee to exercise the option to extend the lease, or not to exercise the option to terminate the lease?"]
["16D-Y","16DC3-G",null,null,null,null,null,null,null,"IFRS 16:B37","Note: At the commencement date, an entity assesses whether the lessee is reasonably certain to exercise an option to extend the lease or to purchase the underlying asset, or not to exercise an option to terminate the lease. The entity considers all relevant facts and circumstances that create an economic incentive for the lessee to exercise, or not to exercise, the option, including any expected changes in facts and circumstances from the commencement date until the exercise date of the option. "]
["16D-Y","16DC3-G",null,null,null,null,null,null,null,"IFRS 16:B39","Note: The shorter the non-cancellable period of a lease, the more likely a lessee is to exercise an option to extend the lease or not to exercise an option to terminate the lease. This is because the costs associated with obtaining a replacement asset are likely to be proportionately higher the shorter the non-cancellable period."]
["16D-Y","16DC3-G",null,null,null,null,null,null,null,"IFRS 16:B40","Note: A lessee’s past practice regarding the period over which it has typically used particular types of assets (whether leased or owned), and its economic reasons for doing so, may provide information that is helpful in assessing whether the lessee is reasonably certain to exercise, or not to exercise, an option. For example, if a lessee has typically used particular types of assets for a particular period of time or if the lessee has a practice of frequently exercising options on leases of particular types of underlying assets, the lessee shall consider the economic reasons for that past practice in assessing whether it is reasonably certain to exercise an option on leases of those assets."]
["16D-Y",null,null,null,null,null,null,"16D",null,"IFRS 16:B37","In making the assessment required in IFRS 16:19, has the entity considered  the following factors (the list is not inclusive)?"]
["16D-Y",null,null,null,null,null,null,"16D",null,"IFRS 16:B37","(a) contractual terms and conditions for the optional periods compared with market rates, such as:  \n(i) the amount of payments for the lease in any optional period;\n(ii) the amount of any variable payments for the lease or other contingent payments, such as payments resulting from termination penalties and residual value guarantees; and \n(iii) the terms and conditions of any options that are exercisable after initial optional periods (for example, a purchase option that is exercisable at the end of an extension period at a rate that is currently below market rates)."]
["16D-Y",null,null,null,null,null,null,"16D",null,"IFRS 16:B37","(b) significant leasehold improvements undertaken (or expected to be undertaken) over the term of the contract that are expected to have significant economic benefit for the lessee when the option to extend or terminate the lease, or to purchase the underlying asset, becomes exercisable;"]
["16D-Y",null,null,null,null,null,null,"16D",null,"IFRS 16:B37","c) costs relating to the termination of the lease, such as negotiation costs, relocation costs, costs of identifying another underlying asset suitable for the lessee’s needs, costs of integrating a new asset into the lessee’s operations, or termination penalties and similar costs, including costs associated with returning the underlying asset in a contractually specified condition or to a contractually specified location;"]
["16D-Y",null,null,null,null,null,null,"16D",null,"IFRS 16:B37","d) the importance of that underlying asset to the lessee’s operations, considering, for example, whether the underlying asset is a specialised asset, the location of the underlying asset and the availability of suitable alternatives; and"]
["16D-Y",null,null,null,null,null,null,"16D",null,"IFRS 16:B37","e) conditionality associated with exercising the option (i.e. when the option can be exercised only if one or more conditions are met), and the likelihood that those conditions will exist."]
["16D-Y",null,null,null,null,"16D6",2,"16D-6",null,"IFRS 16:B38","Is the option to extend or terminate a lease combined with one or more contractual features (for example, a residual value guarantee) such that the lessee guarantees the lessor a minimum or fixed cash return that is substantially the same regardless of whether the option is exercised?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16D-Y","16D6-Y",null,null,null,null,null,"16D-6",null,"IFRS 16:B38","Has the entity assumed in such cases, and notwithstanding the guidance on in-substance fixed payments in paragraph B42 that the lessee is reasonably certain to exercise the option to extend the lease, or not to exercise the option to terminate the lease?"]
["16D-Y",null,null,null,null,null,null,"16D",null,null,"Reassessment of the lease term"]
["16D-Y",null,null,null,null,"16DC4",2,"16D",null,"IFRS 16:20","Has the entity reassessed whether it is reasonably certain to exercise an extension option, or not to exercise a termination option, upon the occurrence of either a significant event or a significant change in circumstances that both:\n\n"]
["16D-Y",null,null,null,null,null,null,"16D",null,null,"(a) is within the control of the lessee; "]
["16D-Y",null,null,null,null,null,null,"16D",null,null,"(b) affects whether the lessee is reasonably certain to exercise an option not previously included in its determination of the lease term, or not to exercise an option previously included in its determination of the lease term."]
["16D-Y","16DC4-G",null,null,null,null,null,null,null,"IFRS 16:B41","Note: Examples of significant events or changes in circumstances include:\n(a) significant leasehold improvements not anticipated at the commencement date that are expected to have significant economic benefit for the lessee when the option to extend or terminate the lease, or to purchase the underlying asset, becomes exercisable;\n(b) a significant modification to, or customisation of, the underlying asset that was not anticipated at the commencement date;\n(c) the inception of a sublease of the underlying asset for a period beyond the end of the previously determined lease term; and\n(d) a business decision of the lessee that is directly relevant to exercising, or not exercising, an option (for example, a decision to extend the lease of a complementary asset, to dispose of an alternative asset or to dispose of a business unit within which the right-of-use asset is employed)."]
["16D-Y",null,null,null,null,"16DC5",2,"16D",null,"IFRS 16:21","Has the entity revised the lease term if there is a change in the non-cancellable period of the lease?"]
["16D-Y","16DC5-G",null,null,null,null,null,null,null,"IFRS 16:21","Note: For example, the non-cancellable period of a lease will change if:\n(a) the lessee exercises an option not previously included in the entity’s determination of the lease term;\n(b) the lessee does not exercise an option previously included in the entity’s determination of the lease term;\n(c) an event occurs that contractually obliges the lessee to exercise an option not previously included in the entity’s determination of the lease term;\nor\n(d) an event occurs that contractually prohibits the lessee from exercising an option previously included in the entity’s determination of the lease term."]
[null,null,null,null,null,null,null,null,null,null,"Lease Reassessment"]
[null,null,null,null,null,"16E",1,"16E","16E","IFRS 16:11","Have any of the terms and conditions of the contract changed?"]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16E-Y",null,null,null,null,null,null,"16E",null,"IFRS 16:11","Has the entity reassessed whether the contract is or contains a lease?"]
[null,null,null,null,null,null,null,null,null,null,"Separating components of a contract"]
[null,null,null,null,null,"16F",1,"16F","16F","IFRS 16:12","Does the contract include lease and non-lease components?"]
[null,"   ",null,null,null,null,null,null,null,null,"If yes"]
["16F-Y",null,null,null,null,null,null,null,null,null,"Separating lease components"]
["16F-Y",null,null,null,null,"16F1",2,"16F-1",null,"IFRS 16:B12","Has the entity assessed whether a contract contains a lease for each potential separate lease component?  "]
["16F-Y","16F1-G",null,null,null,null,null,null,null,null,"Note: See paragraph B32 for guidance on separate lease components."]
["16F-Y","16F1-G",null,null,null,null,null,null,null,"IFRS 16:B33","Note: A contract may include an amount payable by the lessee for activities and costs that do not transfer a good or service to the lessee. For example, a lessor may include in the total amount payable a charge for administrative tasks, or other costs it incurs associated with the lease, that do not transfer a good or service to the lessee. Such amounts payable do not give rise to a separate component of the contract, but are considered to be part of the total consideration that is allocated to the separately identified components of the contract."]
[null,null,null,null,null,null,null,null,null,null,"If yes:"]
["16F-Y","16F1-Y",null,null,null,null,null,"16F-1",null,"IFRS 16:B32","Has the entity assessed whether the right to use an underlying asset is a separate lease component if both a) and b) below apply?"]
["16F-Y","16F1-Y",null,null,null,"16F1C1",3,"16F-1",null,"IFRS 16:B32","a) the lessee can benefit from use of the underlying asset either on its own or together with other resources that are readily available to the lessee; and"]
["16F-Y","16F1-Y","16F1C1-G",null,null,null,null,null,null,"IFRS 16:B32","Note: Readily available resources are goods or services that are sold or leased separately (by the lessor or other suppliers) or resources that the lessee has already obtained (from the lessor or from other transactions or events)"]
["16F-Y","16F1-Y",null,null,null,"16F1C2",3,"16F-1",null,"IFRS 16:B32","b) the underlying asset is neither highly dependent on, nor highly interrelated with, the other underlying assets in the contract."]
["16F-Y","16F1-Y","16F1C2-G",null,null,null,null,null,null,"IFRS 16:B32","Note: For example, the fact that a lessee could decide not to lease the underlying asset without significantly affecting its rights to use other underlying assets in the contract might indicate that the underlying asset is not highly dependent on, or highly interrelated with, those other underlying assets."]
["16F-Y",null,null,null,null,"16F2",2,"16F-2",null,"IFRS 16:15","Has the entity elected to apply the practical expedient that allow an entity not to separate non-lease components from lease components?"]
["16F-Y","16F2-G",null,null,null,null,null,null,null,null,"Note: As a practical expedient, a lessee may elect, by class of underlying asset, not to separate non-lease components from lease components, and instead account for each lease component and any associated non-lease components as a single lease component. A lessee shall not apply this practical expedient to embedded derivatives that meet the criteria in paragraph 4.3.3 of IFRS 9 Financial Instruments."]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16F-Y","16F2-Y",null,null,null,null,null,"16F-2",null,null,"Has the entity accounted for each lease component and any associated non-lease components as a single lease component? "]
[null,null,null,null,null,null,null,null,null,null,"If No:"]
["16F-Y","16F2-N",null,null,null,null,null,"16F-2",null,"IFRS 16:12","Has the entity accounted for each lease component within the contract as a lease separately from non-lease components of the contract?"]
["16F-Y",null,null,null,null,"16F3",2,"16F-3",null,null,"Is the entity a lessee?"]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16F-Y","16F3-Y",null,null,null,null,null,"16F-3",null,"IFRS 16:13","Has the entity allocated the consideration in the contract to each lease component on the basis of the relative stand-alone price of the lease component and the aggregate stand-alone price of the non-lease components?"]
["16F-Y","16F3-Y",null,null,null,"16F3C1",3,"16F-3",null,"IFRS 16:14","Has the entity determined the relative stand-alone price of lease and non-lease components on the basis of the price the lessor, or a similar supplier, would charge an entity for that component, or a similar component, separately? "]
["16F-Y","16F3-Y","16F3C1-G",null,null,null,null,null,null,"IFRS 16:14","Note: If an observable stand-alone price is not readily available, the lessee shall estimate the stand-alone price, maximising the use of observable information."]
["16F-Y","16F3-Y",null,null,null,null,null,"16F-3",null,"IFRS 16:16","Has the entity accounted for non-lease components applying other applicable Standards?"]
["16F-Y",null,null,null,null,"16F4",2,"16F-4",null,null,"Is the entity a lessor?"]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16F-Y","16F4-Y",null,null,null,null,null,"16F-4",null,"IFRS 16:17","Has the entity allocated the consideration in the contract applying paragraphs 73–90 of IFRS 15?"]
[null,null,null,null,null,null,null,null,null,null,"Lessee"]
[null,null,null,null,null,"16G",1,"16G","16G",null,"Is the entity a lessee?"]
["16G-G",null,null,null,null,null,null,null,null,"IFRS 16:Appendix A","Note: A Lessee is an entity that obtains the right to use an underlying asset for a period of time in exchange for consideration."]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16G-Y",null,null,null,null,null,null,null,null,null,"Recognition"]
["16G-Y",null,null,null,null,"16GC1",2,"16G",null,"IFRS 16:22","Has the entity recognised a right-of-use asset and a lease liability at the commencement date of the lease?"]
["16G-Y","16GC1-G",null,null,null,null,null,null,null,"IFRS 16:Appendix A","Note: Commencement date of the lease is  the date on which a lessor makes an underlying asset available for use by a lessee."]
["16G-Y",null,null,null,null,null,null,null,null,null,"Measurement Right of use Asset"]
["16G-Y",null,null,null,null,null,null,null,null,null,"Initial measurement of the right-of-use asset"]
["16G-Y",null,null,null,null,"16GC2",2,"16G",null,"IFRS 16:23","Has the entity measured  the right-of-use asset at cost at the commencement date? "]
["16G-Y","16GC2-G",null,null,null,null,null,null,null,"IFRS 16:Appendix A","Note: A right-of-use asset is an asset that represents a lessee’s right to use an underlying asset for the lease term."]
["16G-Y",null,null,null,null,null,null,"16G",null,"IFRS 16:24","Does the cost of the right-of-use asset comprise the items in a)-d) below?"]
["16G-Y",null,null,null,null,null,null,null,null,null,"a) the amount of the initial measurement of the lease liability as described in paragraph 26 (see specific section below);"]
["16G-Y",null,null,null,null,"16GC3",2,null,null,null,"b) any lease payments made at or before the commencement date, less any lease incentives received;"]
["16G-Y","16GC3-G",null,null,null,null,null,null,null,"IFRS 16:Appendix A","Note: Lease incentives are payments made by a lessor to a lessee associated with a lease, or the reimbursement or assumption by a lessor of costs of a lessee."]
["16G-Y",null,null,null,null,null,null,null,null,null,"c) any initial direct costs incurred by the lessee; and"]
["16G-Y",null,null,null,null,"16GC4",2,null,null,null,"d) an estimate of costs to be incurred by the lessee in dismantling and removing the underlying asset, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease, unless those costs are incurred to produce inventories."]
["16G-Y","16GC4-G",null,null,null,null,null,null,null,null,"Note: The lessee incurs the obligation for those costs either at the commencement date or as a consequence of having used the underlying asset during a particular period."]
["16G-Y",null,null,null,null,"16GC5",2,"16G",null,"IFRS 16:25","Has the entity recognised the costs described in paragraph 24(d) as part of the cost of the right-of-use asset when it incurs an obligation for those costs?"]
["16G-Y","16GC5-G",null,null,null,null,null,null,null,"IFRS 16:25","Note: A lessee applies IAS 2 Inventories to costs that are incurred during a particular period as a consequence of having used the right-of-use asset to produce inventories during that period. The obligations for such costs accounted for applying this Standard or IAS 2 are recognised and measured applying IAS 37 Provisions, Contingent Liabilities and Contingent Assets."]
["16G-Y",null,null,null,null,null,null,null,null,null,"Subsequent measurement of  the right-of-use asset"]
["16G-Y",null,null,null,null,null,null,null,null,null,"Cost model"]
["16G-Y",null,null,null,null,"16GC6",2,"16G",null,"IFRS 16:29","Has the entity applied after the commencement date a cost model to measure the right-of-use asset?  "]
["16G-Y","16GC6-G",null,null,null,null,null,null,null,null,"Note: See other measurement models that apply in specific circumstances in paragraph 34 and 35 below and questions in separate section 'Other measurement models' below."]
["16G-Y","16GC6-G",null,null,null,null,null,null,null,"IFRS 16:34","Note: If a lessee applies the fair value model in IAS 40 Investment Property to its investment property, the lessee shall also apply that fair value model to right-of-use assets that meet the definition of investment property in IAS 40."]
["16G-Y","16GC6-G",null,null,null,null,null,null,null,"IFRS 16:35","Note: If right-of-use assets relate to a class of property, plant and equipment to which the lessee applies the revaluation model in IAS 16, a lessee may elect to apply that revaluation model to all of the right-of-use assets that relate to that class of property, plant and equipment."]
["16G-Y",null,null,null,null,null,null,"16G",null,"IFRS 16:30","Has the entity applied the cost model by measuring the right-of-use asset at cost: \n(a) less any accumulated depreciation and any accumulated impairment losses; and\n(b) adjusted for any remeasurement of the lease liability specified in paragraph 36c)?"]
["16G-Y",null,null,null,null,null,null,"16G",null,"IFRS 16:31","Has the entity applied the depreciation requirements in IAS 16 Property, Plant and Equipment in depreciating the right-of-use asset, subject to the requirements in paragraph 32?"]
["16G-Y",null,null,null,null,"16G1",2,"16G-1",null,"IFRS 16:32","Does the lease transfers ownership of the underlying asset to the lessee by the end of the lease term or does the cost of the right-of-use asset reflects that the lessee will exercise a purchase option?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes"]
["16G-Y","16G1-Y",null,null,null,null,null,"16G-1",null,"IFRS 16:32","Has the entity depreciated the right-of-use asset from the commencement date to the end of the useful life of the underlying asset?"]
[null,null,null,null,null,null,null,null,null,null,"If No"]
["16G-Y","16G1-N",null,null,null,null,null,"16G-1",null,"IFRS 16:32","Has the entity depreciated the right-of-use asset from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term?"]
["16G-Y",null,null,null,null,null,null,"16G",null,"IFRS 16:32","Has the entity applied IAS 36 Impairment of Assets to determine whether the right-of-use asset is impaired and accounted for any impairment loss identified?"]
["16G-Y",null,null,null,null,null,null,null,null,null,"Other measurement models"]
["16G-Y",null,null,null,null,"16G2",2,"16G-2",null,"IFRS 16:34","Has the entity applied the fair value model in IAS 40 Investment Property to its investment property? "]
["16G-Y","16G2-G",null,null,null,null,null,null,null,"IFRS 16:34","Note: If a lessee applies the fair value model in IAS 40 Investment Property to its investment property, the lessee shall also apply that fair value model to right-of-use assets that meet the definition of investment property in IAS 40."]
[null,null,null,null,null,null,null,null,null,null,"If Yes"]
["16G-Y","16G2-Y",null,null,null,null,null,null,null,"IFRS 16:34","Has the entity also applied that fair value model to right-of-use assets that meet the definition of investment property in IAS 40?"]
["16G-Y",null,null,null,null,"16G3",2,"16G-3",null,"IFRS 16:35","Does the right-of-use assets relate to a class of property, plant and equipment to which the lessee applies the revaluation model in IAS 16?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes"]
["16G-Y","16G3-Y",null,null,null,"16G3C1",3,"16G-3",null,"IFRS 16:35","Has the entity elected to apply that revaluation model to all of the right-of-use assets that relate to that class of property, plant and equipment?"]
["16G-Y","16G3-Y","16G3C1-G",null,null,null,null,null,null,"IFRS 16:35","Note: If right-of-use assets relate to a class of property, plant and equipment to which the lessee applies the revaluation model in IAS 16, a lessee may elect to apply that revaluation model to all of the right-of-use assets that relate to that class of property, plant and equipment."]
["16G-Y",null,null,null,null,null,null,null,null,null,"Lease liability"]
["16G-Y",null,null,null,null,null,null,null,null,null,"Initial measurement of the lease liability"]
["16G-Y",null,null,null,null,null,null,null,null,"IFRS 16:26","Has the entity measured at the commencement date the lease liability at the present value of the lease payments that are not paid at that date?"]
["16G-Y",null,null,null,null,"16G4",2,"16G-4",null,"IFRS 16:26","Is the entity able to readily determine the interest rate implicit in the lease?\n"]
["16G-Y","16G4-G",null,null,null,null,null,null,null,"IFRS 16:Appendix A","Note: The interest rate implicit in the lease is the rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal the sum of (i) the fair value of the underlying asset and (ii) any initial direct costs of the lessor."]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16G-Y","16G4-Y",null,null,null,null,null,"16G-4",null,"IFRS 16:26","Has the entity discounted the lease payments  using the interest rate implicit in the lease? "]
[null,null,null,null,null,null,null,null,null,null,"If No:"]
["16G-Y","16G4-N",null,null,null,"16G4C1",3,"16G-4",null,"IFRS 16:26","Has the entity discounted the lease payments using the lessee’s incremental borrowing rate?"]
["16G-Y","16G4-N","16G4C1-G",null,null,null,null,null,null,"IFRS 16:Appendix A","Note: A lessee’s incremental borrowing rate is  the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment."]
["16G-Y",null,null,null,null,null,null,"16G",null,"IFRS 16:27","Has the entity included at the commencement date the following payments as part of  the lease payments included in the measurement of the lease liability?"]
["16G-Y",null,null,null,null,"16GC7",2,null,null,"IFRS 16:27","a) fixed payments (including in-substance fixed payments as described in paragraph B42), less any lease incentives receivable;"]
["16G-Y","16GC7-G",null,null,null,null,null,null,null,"IFRS 16:Appendix A","Note: Fixed payments are payments made by a lessee to a lessor for the right to use an underlying asset during the lease term, excluding variable lease payments."]
["16G-Y","16GC7-G",null,null,null,null,null,null,null,"IFRS 16:B42","Note: In-substance fixed lease payments are payments that may, in form, contain variability but that, in substance, are unavoidable. In-substance fixed lease payments exist, for example, if:"]
["16G-Y","16GC7-G",null,null,null,null,null,null,null,null,"(a) payments are structured as variable lease payments, but there is no genuine variability in those payments. Those payments contain variable clauses that do not have real economic substance. Examples of those types of payments include:\n"]
["16G-Y","16GC7-G",null,null,null,null,null,null,null,null,"(i) payments that must be made only if an asset is proven to be capable of operating during the lease, or only if an event occurs that has no genuine possibility of not occurring; or\n(ii) payments that are initially structured as variable lease payments linked to the use of the underlying asset but for which the variability will be resolved at some point after the commencement date so that the payments become fixed for the remainder of the lease term. Those payments become in-substance fixed payments when the variability is resolved."]
["16G-Y","16GC7-G",null,null,null,null,null,null,null,null,"b) there is more than one set of payments that a lessee could make, but only one of those sets of payments is realistic. In this case, an entity shall consider the realistic set of payments to be lease payments."]
["16G-Y","16GC7-G",null,null,null,null,null,null,null,null,"c) there is more than one realistic set of payments that a lessee could make, but it must make at least one of those sets of payments. In this case, an entity shall consider the set of payments that aggregates to the lowest amount (on a discounted basis) to be lease payments."]
["16G-Y",null,null,null,null,"16GC8",2,null,null,"IFRS 16:27","b) variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date (as described in paragraph 28);"]
["16G-Y","16GC8-G",null,null,null,null,null,null,null,"IFRS 16:Appendix A","Note: Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time."]
["16G-Y","16GC8-G",null,null,null,null,null,null,null,"IFRS 16:28","Note: Variable lease payments that depend on an index or a rate described in paragraph 27(b) include, for example, payments linked to a consumer price index, payments linked to a benchmark interest rate (such as LIBOR) or payments that vary to reflect changes in market rental rates."]
["16G-Y",null,null,null,null,null,null,null,null,"IFRS 16:27","c) amounts expected to be payable by the lessee under residual value guarantees;"]
["16G-Y",null,null,null,null,null,null,null,null,"IFRS 16:27","d) the exercise price of a purchase option if the lessee is reasonably certain to exercise that option (assessed considering the factors described in paragraphs B37–B40); and"]
["16G-Y",null,null,null,null,null,null,null,null,"IFRS 16:27","e) payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease."]
["16G-Y",null,null,null,null,null,null,null,null,null,"Subsequent measurement of the lease liability"]
["16G-Y",null,null,null,null,null,null,null,null,"IFRS 16:36"," Has the entity measured the lease liability after the commencement date by applying a)-c) below?"]
["16G-Y",null,null,null,null,"16GC9",2,null,null,null,"(a) increasing the carrying amount to reflect interest on the lease liability;"]
["16G-Y","16GC9-G",null,null,null,null,null,null,null,"IFRS 16:37","Note: Interest on the lease liability in each period during the lease term shall be the amount that produces a constant periodic rate of interest on the remaining balance of the lease liability. The periodic rate of interest is the discount rate described in paragraph 26, or if applicable the revised discount rate described in paragraph 41, paragraph 43 or paragraph 45(c) (see below)"]
["16G-Y",null,null,null,null,null,null,null,null,null,"(b) reducing the carrying amount to reflect the lease payments made;\nand"]
["16G-Y",null,null,null,null,"16GC10",2,null,null,null,"(c) remeasuring the carrying amount to reflect any reassessment or lease modifications specified in paragraphs 39–46, or to reflect revised in-substance fixed lease payments (see paragraph B42)."]
["16G-Y","16GC10-G",null,null,null,null,null,null,null,"IFRS 16:B42","Note: In-substance fixed lease payments are payments that may, in form, contain variability but that, in substance, are unavoidable. In-substance fixed lease payments exist, for example, if:"]
["16G-Y","16GC10-G",null,null,null,null,null,null,null,null,"(a) payments are structured as variable lease payments, but there is no genuine variability in those payments. Those payments contain variable clauses that do not have real economic substance. Examples of those types of payments include:\n"]
["16G-Y","16GC10-G",null,null,null,null,null,null,null,null,"(i) payments that must be made only if an asset is proven to be capable of operating during the lease, or only if an event occurs that has no genuine possibility of not occurring; or\n(ii) payments that are initially structured as variable lease payments linked to the use of the underlying asset but for which the variability will be resolved at some point after the commencement date so that the payments become fixed for the remainder of the lease term. Those payments become in-substance fixed payments when the variability is resolved."]
["16G-Y","16GC10-G",null,null,null,null,null,null,null,null,"b) there is more than one set of payments that a lessee could make, but only one of those sets of payments is realistic. In this case, an entity shall consider the realistic set of payments to be lease payments."]
["16G-Y","16GC10-G",null,null,null,null,null,null,null,null,"c) there is more than one realistic set of payments that a lessee could make, but it must make at least one of those sets of payments. In this case, an entity shall consider the set of payments that aggregates to the lowest amount (on a discounted basis) to be lease payments."]
["16G-Y",null,null,null,null,null,null,"16G",null,"IFRS 16:38","Has the entity recognised in profit or loss after the commencement date (unless the costs are included in the carrying amount of another asset applying other applicable Standards) both: \n\n(a) interest on the lease liability; and \n(b) variable lease payments not included in the measurement of the lease liability in the period in which the event or condition that triggers those payments occurs?"]
[null,null,null,null,null,null,null,null,null,null,"Reassessment of the lease liability (Lessee only)"]
[null,null,null,null,null,"16H",1,"16H","16H","IFRS 16:40","Has there been a change in the lease term as described in paragraphs 20–21?"]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16H-Y",null,null,null,null,null,null,"16H",null,"IFRS 16:40","Has the entity determined the revised lease payments on the basis of the revised lease term (as described in paragraphs 20-21)?"]
["16H-Y",null,null,null,null,"16HC1",2,"16H",null,"IFRS 16:41","Has the entity determined the revised discount rate as either: \n\n(i)   the interest rate implicit in the lease for the remainder of the lease term, if that rate can be readily determined; or\n(ii)  the lessee’s incremental borrowing rate at the date of reassessment, if the interest rate implicit in the lease cannot be readily determined?"]
["16H-Y","16HC1-G",null,null,null,null,null,null,null,"IFRS 16:Appendix A","Note: A lessee’s incremental borrowing rate is  the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment."]
["16H-Y",null,null,null,null,"16HC2",2,"16H",null,"IFRS 16:39","Has the entity recognised the amount of the remeasurement of the lease liability as an adjustment to the right-of-use asset unless the carrying amount of the right-of-use asset is reduced to zero?  "]
["16H-Y","16HC2-G",null,null,null,null,null,null,null,"IFRS 16:39","After the commencement date, a lessee shall apply paragraphs 40–43 to remeasure the lease liability to reflect changes to the lease payments"]
["16H-Y",null,null,null,null,null,null,"16H",null,"IFRS 16:39","Has the entity recognised any remaining amount of the remeasurement in profit or loss?"]
["16H-Y",null,null,null,null,"16H1",2,"16H-1",null,"IFRS 16:40","Has there been a change in the assessment of an option to purchase the underlying asset, assessed considering the events and circumstances described in paragraphs 20–21 in the context of a purchase option? "]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16H-Y","16H1-Y",null,null,null,null,null,"16H-1",null,"IFRS 16:40","Has the entity determined the revised lease payments by reflecting the change in amounts payable under the purchase option?"]
["16H-Y",null,null,null,null,null,null,"16H",null,"IFRS 16:39","Has the entity recognised the amount of the remeasurement of the lease liability as an adjustment to the right-of-use asset unless  the carrying amount of the right-of-use asset is reduced to zero?  "]
["16H-Y",null,null,null,null,null,null,"16H",null,"IFRS 16:39","Has the entity recognised in profit or loss any remaining amount of the remeasurement?"]
["16H-Y",null,null,null,null,"16HC3",2,"16H",null,"IFRS 16:41","Has the entity determined the revised discount rate as either: \n(i) the interest rate implicit in the lease for the remainder of the lease term, if that rate can be readily determined; or\n(ii) the lessee’s incremental borrowing rate at the date of reassessment, if the interest rate implicit in the lease cannot be readily determined?"]
["16H-Y","16HC3-G",null,null,null,null,null,null,null,"IFRS 16:Appendix A","Note: A lessee’s incremental borrowing rate is  the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment."]
["16H-Y",null,null,null,null,"16H2",2,"16H-2",null,"IFRS 16:42","Has there been a change in the amounts expected to be payable under a residual value guarantee?"]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16H-Y","16H2-Y",null,null,null,null,null,"16H-2",null,"IFRS 16:42","Has the entity determined the revised lease payments to reflect the change in amounts expected to be payable under the residual value guarantee?"]
["16H-Y",null,null,null,null,null,null,"16H",null,"IFRS 16:39","Has the entity recognised the amount of the remeasurement of the lease liability as an adjustment to the right-of-use asset unless the carrying amount of the right-of-use asset is reduced to zero? "]
["16H-Y",null,null,null,null,null,null,"16H",null,"IFRS 16:39","Has the entity recognised in profit or loss any remaining amount of the remeasurement?"]
["16H-Y",null,null,null,null,"16H3",2,"16H-3",null,"IFRS 16:43","Does the change in the lease payment result from a change in floating interest rates? "]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16H-Y","16H3-Y",null,null,null,"16H31",3,"16H-3-1",null,"IFRS 16:43","Has the entity used  a revised discount rate that reflects changes in the interest rate?"]
[null,null,null,null,null,null,null,null,null,null,"If No:"]
["16H-Y","16H3-Y","16H31-N",null,null,null,null,"16H-3-1",null,"IFRS 16:43","Has the entity used an unchanged discount rate?"]
["16H-Y",null,null,null,null,"16H4",2,"16H-4",null,"IFRS 16:42","Has there been a change in future lease payments resulting from a change in an index or a rate used to determine those payments, including for example a change to reflect changes in market rental rates following a market rent review?"]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16H-Y","16H4-Y",null,null,null,null,null,"16H-4",null,"IFRS 16:42","Has the entity remeasured the lease liability to reflect those revised lease payments only when there is a change in the cash flows? (i.e. when the adjustment to the lease payments takes effect)"]
["16H-Y","16H4-Y",null,null,null,null,null,"16H-4",null,"IFRS 16:42","Has the entity determined the revised lease payments for the remainder of the lease term based on the revised contractual payments?"]
["16H-Y",null,null,null,null,null,null,"16H",null,"IFRS 16:39","Has the entity recognised the amount of the remeasurement of the lease liability as an adjustment to the right-of-use asset unless  the carrying amount of the right-of-use asset is reduced to zero?  "]
["16H-Y",null,null,null,null,null,null,"16H",null,"IFRS 16:39","Has the entity recognised any remaining amount of the remeasurement in profit or loss?"]
["16H-Y",null,null,null,null,"16H5",2,"16H-5",null,"IFRS 16:43","Does the change in lease payments result from a change in floating interest rates?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16H-Y","16H5-Y",null,null,null,"16H51",3,"16H-5-1",null,"IFRS 16:43","Has the entity used a revised discount rate that reflects changes in the interest rate?"]
[null,null,null,null,null,null,null,null,null,null,"If No:"]
["16H-Y","16H5-Y","16H51-N",null,null,null,null,"16H-5-1",null,"IFRS 16:43","Has the entity used an unchanged discount rate?"]
[null,null,null,null,null,null,null,null,null,null,"Lease modifications (lessee only)"]
[null,null,null,null,null,"16I",1,"16I","16I","IFRS 16:44","Has there been a lease modification?"]
["16I-G",null,null,null,null,null,null,null,null,"IFRS 16:Appendix A","Note: A lease modification is a change in the scope of a lease, or the consideration for a lease, that was not part of the original terms and conditions of the lease (for example, adding or terminating the right to use one or more underlying assets, or extending or shortening the contractual lease term)."]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16I-Y",null,null,null,null,null,null,null,null,"IFRS 16:44","Does the lease modification fulfils both of the following conditions to be considered a separate new lease?"]
["16I-Y",null,null,null,null,"16I1",2,"16I-1",null,null,"(a) a lease modification that  increases the scope of the lease by adding the right to use one or more underlying assets; and\n\n b) the consideration for the lease increases by an amount commensurate with the stand-alone price for the increase in scope and any appropriate adjustments to that stand-alone price to reflect the circumstances of the particular contract."]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16I-Y","16I1-Y",null,null,null,null,null,"16I-1",null,"IFRS 16:44","Has the entity accounted the lease modification as a separate lease?"]
["16I-Y",null,null,null,null,null,null,"16I-2",null,"IFRS 16:45","If the  lease modification is not a separate new lease (i.e. it does not fulfil the conditions in IFRS 16:44), has the entity applied a-c) below?"]
["16I-Y",null,null,null,null,null,null,null,null,null,"(a) allocate the consideration in the modified contract applying paragraphs 13–16;"]
["16I-Y",null,null,null,null,null,null,null,null,null,"b) determine the lease term of the modified lease applying paragraphs 18–19; and"]
["16I-Y",null,null,null,null,"16I2",2,null,null,null,"(c) remeasure the lease liability by discounting the revised lease payments using a revised discount rate."]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16I-Y","16I2-Y",null,null,null,"16I2C1",3,"16I-2",null,"IFRS 16:45","Has the entity  revised the discount rate either by: \n(i) determining it as the interest rate implicit in the lease for the remainder of the lease term, if that rate can be readily determined, \n(ii) or the lessee’s incremental borrowing rate at the effective date of the modification, if the interest rate implicit in the lease cannot be readily determined ?"]
["16I-Y","16I2-Y","16I2C1-G",null,null,null,null,null,null,"Appendix A","Note: The effective date of the modification is the date when both parties agree to a lease modification."]
["16I-Y",null,null,null,null,null,null,"16I",null,"IFRS 16:46","If the  lease modification  is not a separate new lease (i.e. it does not fulfil the conditions in IFRS 16:44), has the entity applied a-b) below?"]
["16I-Y",null,null,null,null,null,null,null,null,null,"a) Has the entity decreased the carrying amount of the right-of-use asset to reflect the partial or full termination of the lease for lease modifications that decrease the scope of the lease and  recognised in profit or loss any gain or loss relating to the partial or full termination of the lease?"]
["16I-Y",null,null,null,null,null,null,null,null,null,"b) made a corresponding adjustment to the right-of-use asset for all other lease modifications?"]
["16I-Y",null,null,null,null,null,null,null,null,null,"Lessee involvement with the underlying asset before the commencement date"]
["16I-Y",null,null,null,null,null,null,null,null,null,"Costs of the lessee relating to the construction or design of the underlying asset"]
["16I-Y",null,null,null,null,"16I3",2,"16I-3",null,"IFRS 16:B43","Has the entity negotiated a lease before the underlying asset is available for use and incurred costs relating to the construction or design of an underlying asset?"]
["16I-Y","16I3-G",null,null,null,null,null,null,null,"IFRS 16:B43","Note: For some leases, the underlying asset may need to be constructed or redesigned for use by the lessee. Depending on the terms and conditions of the contract, a lessee may be required to make payments relating to the construction or design of the asset."]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16I-Y","16I3-Y",null,null,null,null,null,"16I-3",null,"IFRS 16:B44","Has the entity  accounted for those costs applying other applicable Standards, such as IAS 16?"]
["16I-Y","16I3-Y",null,null,null,"16I3C1",3,"16I-3",null,"IFRS 16:B44","Has the entity excluded from the costs relating to the construction or design of an underlying asset any payments made for the right to use the underlying asset?"]
["16I-Y","16I3-Y","16I3C1-G",null,null,null,null,null,null,"IFRS 16:B44","Note: Payments for the right to use an underlying asset are payments for a lease, regardless of the timing of those payments."]
[null,null,null,null,null,null,null,null,null,null,"Legal title to the underlying asset"]
[null,null,null,null,null,"16J",1,"16J","16J","IFRS 16:B45","Has the entity obtained legal title to an underlying asset before that legal title was transferred to the lessor and the asset is leased to the lessee?"]
["16J-G",null,null,null,null,null,null,null,null,"IFRS 16:B45","Note: Obtaining legal title does not in itself determine how to account for the transaction."]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16J-Y",null,null,null,null,"16J1",2,"16J-1",null,"IFRS 16:B46","Does the entity control (or obtain control of) the underlying asset before that asset is transferred to the lessor? "]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16J-Y","16J1-Y",null,null,null,null,null,null,null,"IFRS 16:B46","Has the entity accounted for the transaction as a sale and leaseback transaction applying paragraphs 98–103?"]
[null,null,null,null,null,null,null,null,null,null,"If No:"]
["16J-Y","16J1-N",null,null,null,"16J1C1",3,null,null,"IFRS 16:B46","Has the entity accounted for the transaction as a lease?"]
["16J-Y","16J1-N","16J1C1-G",null,null,null,null,null,null,"IFRS 16:B47","Note: If the lessee does not obtain control of the underlying asset before the asset is transferred to the lessor, the transaction is not a sale and leaseback transaction. For example, this may be the case if a manufacturer, a lessor and a lessee negotiate a transaction for the purchase of an asset from the manufacturer by the lessor, which is in turn leased to the lessee. The lessee may obtain legal title to the underlying asset before legal title transfers to the lessor. In this case, if the lessee obtains legal title to the underlying asset but does not obtain control of the asset before it is transferred to the lessor, the transaction is not accounted for as a sale and leaseback transaction, but as a lease."]
[null,null,null,null,null,null,null,null,null,null,"Lessor"]
[null,null,null,null,null,"16K",1,"16K","16K",null,"Is the entity a lessor?"]
["16K-G",null,null,null,null,null,null,null,null,"IFRS 16:Appendix A","Note: A lessor is an entity that provides the right to use an underlying asset for a period of time in exchange for consideration."]
["16K-G",null,null,null,null,null,null,null,null,"IFRS 16:Appendix A","Note: For the purpose of applying the lessor accounting requirements in this Standard, fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction."]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16K-Y",null,null,null,null,null,null,null,null,null,"Classification"]
["16K-Y",null,null,null,null,"16K1",2,"16K-1",null,"IFRS 16:61\nIFRS 16:62","Has the entity classified a lease as a finance lease if the lease transfers substantially all the risks and rewards incidental to ownership of an underlying asset?"]
["16K-Y","16K1-G",null,null,null,null,null,null,null,"IFRS 16:B53","Note: The classification of leases for lessors in this Standard is based on the extent to which the lease transfers the risks and rewards incidental to ownership of an underlying asset. Risks include the possibilities of losses from idle capacity or technological obsolescence and of variations in return because of changing economic conditions. Rewards may be represented by the expectation of profitable operation over the underlying asset’s economic life and of gain from appreciation in value or realisation of a residual value."]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16K-Y","16K1-Y",null,null,null,null,null,"16K-1",null,"IFRS 16:63","Has the entity made the classification on the substance of the transaction rather than the form of the contract?"]
["16K-Y","16K1-Y",null,null,null,"16K1C1",3,"16K-1",null,"IFRS 16:63","Does any of the following situations (individually or in combination) apply which would normally lead to a lease being classified as a finance lease?"]
["16K-Y","16K1-Y","16K1C1-G",null,null,null,null,null,null,"IFRS 16:65","Note: The examples and indicators in paragraphs 63–64 are not always conclusive. If it is clear from other features that the lease does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset, the lease is classified as an operating lease. For example, this may be the case if ownership of the underlying asset transfers at the end of the lease for a variable payment equal to its then fair value, or if there are variable lease payments, as a result of which the lessor does not transfer substantially all such risks and rewards."]
["16K-Y","16K1-Y",null,null,null,null,null,"16K-1",null,null,"Examples of situations that individually or in combination would normally lead to a lease being classified as a finance lease: "]
["16K-Y","16K1-Y",null,null,null,null,null,null,null,"IFRS 16:63","a) the lease transfers ownership of the underlying asset to the lessee by the end of the lease term;"]
["16K-Y","16K1-Y",null,null,null,null,null,null,null,"IFRS 16:63","b) the lessee has the option to purchase the underlying asset at a price that is expected to be sufficiently lower than the fair value at the date the option becomes exercisable for it to be reasonably certain, at the inception date, that the option will be exercised;"]
["16K-Y","16K1-Y",null,null,null,"16K1C2",3,null,null,"IFRS 16:63","c) the lease term is for the major part of the economic life of the underlying asset even if title is not transferred;"]
["16K-Y","16K1-Y","16K1C2-G",null,null,null,null,null,null,"Appendix A","Note: Economic life is either the period over which an asset is expected to be economically usable by one or more users or the number of production or similar units expected to be obtained from an asset by one or more users."]
["16K-Y","16K1-Y",null,null,null,null,null,null,null,"IFRS 16:63","d) at the inception date, the present value of the lease payments amounts to at least substantially all of the fair value of the underlying asset; and"]
["16K-Y","16K1-Y",null,null,null,null,null,null,null,"IFRS 16:63","(e) the underlying asset is of such a specialised nature that only the lessee can use it without major modifications."]
["16K-Y","16K1-Y",null,null,null,null,null,"16K-1",null,null,"Indicators of situations that individually or in combination could also lead to a lease being classified as a finance lease:"]
["16K-Y","16K1-Y",null,null,null,null,null,null,null,"IFRS 16:64","a) if the lessee can cancel the lease, the lessor’s losses associated with the cancellation are borne by the lessee;"]
["16K-Y","16K1-Y",null,null,null,null,null,null,null,"IFRS 16:64","b) gains or losses from the fluctuation in the fair value of the residual accrue to the lessee (for example, in the form of a rent rebate equalling most of the sales proceeds at the end of the lease); and"]
["16K-Y","16K1-Y",null,null,null,null,null,null,null,"IFRS 16:64","c) the lessee has the ability to continue the lease for a secondary period at a rent that is substantially lower than market rent."]
["16K-Y","16K1-Y",null,null,null,"16K11",3,"16K-1-1",null,"IFRS 16:B54","Does the lease contract include terms and conditions to adjust the lease payments for particular changes that occur between the inception date and the commencement date (such as a change in the lessor’s cost of the underlying asset or a change in the lessor’s cost of financing the lease)?"]
[null,null,null,null,null,null,null,null,null,null,"If yes:"]
["16K-Y","16K1-Y","16K11-Y",null,null,null,null,"16K-1-1",null,"IFRS 16:B54","Has the entity, for the purposes of classifying the lease, deemed the effect of any such changes to have taken place at the inception date?"]
["16K-Y","16K1-Y",null,null,null,"16K12",3,"16K-1-2",null,"IFRS 16:B55","Does the lease include both land and building elements?"]
["16K-Y","16K1-Y","16K12-G",null,null,null,null,null,null,"IFRS 16:B57","Note: For a lease of land and buildings in which the amount for the land element is immaterial to the lease, a lessor may treat the land and buildings as a single unit for the purpose of lease classification and classify it as a finance lease or an operating lease applying paragraphs 62–66 and B53–B54. In such a case, a lessor shall regard the economic life of the buildings as the economic life of the entire underlying asset."]
[null,null,null,null,null,null,null,null,null,null,"If yes:"]
["16K-Y","16K1-Y","16K12-Y",null,null,"16K12C1",4,"16K-1-2",null,"IFRS 16:B55","Has the entity assessed the classification of each element as a finance lease or an operating lease separately applying paragraphs 62–66 and B53–B54?"]
["16K-Y","16K1-Y","16K12-Y","16K12C1-G",null,null,null,null,null,"IFRS 16:B55","Note: In determining whether the land element is an operating lease or a finance lease, an important consideration is that land normally has an indefinite economic life."]
["16K-Y","16K1-Y",null,null,null,"16K13",3,"16K-1-3",null,"IFRS 16:B56","Can the entity reliably allocate the lease payments between land and building?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes"]
["16K-Y","16K1-Y","16K13-Y",null,null,"16K131",4,"16K-1-3-1",null,"IFRS 16:B56","Has the entity allocated lease payments (including any lump-sum upfront payments) between the land and the buildings elements in proportion to the relative fair values of  the leasehold interests in the land element and buildings element of the lease at the inception date?"]
[null,null,null,null,null,null,null,null,null,null,"If No:"]
["16K-Y","16K1-Y","16K13-Y","16K131-N",null,null,null,"16K-1-3-1",null,"IFRS 16:B56","Has the entity classified the entire lease as a finance lease, unless it is clear that both elements are operating leases, in which case the entire lease is classified as an operating lease?"]
["16K-Y","16K1-Y",null,null,null,"16K1C3",3,"16K-1",null,"IFRS 16:66","Has the entity made the lease classification at the inception date and reassessed only if there is a lease modification?  "]
["16K-Y","16K1-Y","16K1C3-G",null,null,null,null,null,null,"IFRS 16: Appendix A","Note: Inception date of the lease is the earlier of the date of a lease agreement and the date of commitment by the parties to the principal terms and conditions of the lease."]
["16K-Y","16K1-Y","16K1C3-G",null,null,null,null,null,null,"IFRS 16:66","Note: Changes in estimates (for example, changes in estimates of the economic life or of the residual value of the underlying asset), or changes in circumstances (for example, default by the lessee), do not give rise to a new classification of a lease for accounting purposes."]
["16K-Y",null,null,null,null,null,null,"16K",null,null,"Finance lease"]
["16K-Y",null,null,null,null,null,null,"16K",null,null,"Recognition and measurement"]
["16K-Y",null,null,null,null,"16KC1",2,"16K",null,"IFRS 16:67","Has the entity recognised at the commencement date assets held under a finance lease in its statement of financial position and presented them as a receivable at an amount equal to the net investment in the lease?"]
["16K-Y","16KC1-G",null,null,null,null,null,null,null,"IFRS 16: Appendix A","Note: The net investment in the lease is the gross investment in the lease discounted at the interest rate implicit in the lease."]
["16K-Y",null,null,null,null,null,null,"16K",null,null,"Initial measurement"]
["16K-Y",null,null,null,null,null,null,"16K",null,"IFRS 16:68","Has the entity used  the interest rate implicit in the lease to measure the net investment in the lease?"]
["16K-Y",null,null,null,null,"16KC2",2,"16K",null,"IFRS 16:69","Has the entity included any initial direct costs (other than those incurred by manufacturer or dealer lessors) in the initial measurement of the net investment in the lease? "]
["16K-Y","16KC2-G",null,null,null,null,null,null,null,"IFRS 16: Appendix A","Note: Initial direct costs are incremental costs of obtaining a lease that would not have been incurred if the lease had not been obtained, except for such costs incurred by a manufacturer or dealer lessor in connection with a finance lease."]
["16K-Y","16KC2-G",null,null,null,null,null,null,null,"IFRS 16:69","Note: Initial direct costs reduce the amount of income recognised over the lease term."]
["16K-Y","16KC2-G",null,null,null,null,null,null,null,"IFRS 16:69","Note: The interest rate implicit in the lease is defined in such a way that the initial direct costs are included automatically in the net investment in the lease; there is no need to add them separately."]
["16K-Y",null,null,null,null,null,null,null,null,null,"Sublease"]
["16K-Y",null,null,null,null,"16K2",2,"16K-2",null,"IFRS 16:68","Has the entity entered into a sublease contract?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16K-Y","16K2-G",null,null,null,null,null,null,null,"IFRS 16: Appendix A","Note: A sublease is a transaction for which an underlying asset is re-leased by a lessee (‘intermediate lessor’) to a third party, and the lease (‘head lease’) between the head lessor and lessee remains in effect."]
["16K-Y","16K2-Y",null,null,null,null,null,"16K-2",null,"IFRS 16:68","If the interest rate implicit in the sublease cannot be readily determined, has the entity (as an intermediate lessor) used the discount rate used for the head lease (adjusted for any initial direct costs associated with the sublease) to measure the net investment in the sublease?"]
["16K-Y","16K2-Y",null,null,null,null,null,"16K-2",null,"IFRS 16:B58","In classifying a sublease, has the entity as an intermediate lessor classified the sublease as a finance lease or an operating lease in accordance with a) and b) below?"]
["16K-Y","16K2-Y",null,null,null,null,null,null,null,null,"(a) As an operating lease if the head lease is a short-term lease that the entity, as a lessee, has accounted for applying paragraph 6."]
["16K-Y","16K2-Y",null,null,null,null,null,null,null,null,"(b) By reference to the right-of-use asset arising from the head lease, rather than by reference to the underlying asset (for example, the item of property, plant or equipment that is the subject of the lease)"]
["16K-Y","16K2-Y",null,null,null,null,null,"16K-2",null,null,"Initial measurement of the lease payments included in the net investment in the lease"]
["16K-Y","16K2-Y",null,null,null,null,null,"16K-2",null,"IFRS 16:70","Has the entity at the commencement date  included in the measurement of the net investment in the lease the following payments for the right to use the underlying asset during the lease term that are not received at the commencement date?"]
["16K-Y","16K2-Y",null,null,"16KC3",3,2,"16K-2",null,"IFRS 16:70","(a) fixed payments (including in-substance fixed payments as described in paragraph B42), less any lease incentives payable;"]
["16K-Y","16K2-Y",null,null,null,null,null,null,null,"IFRS 16: Appendix A","Note: Fixed payments are payments made by a lessee to a lessor for the right to use an underlying asset during the lease term, excluding variable lease payments."]
["16K-Y","16K2-Y",null,null,null,null,null,null,null,"IFRS 16:B42","Note: In-substance fixed lease payments are payments that may, in form, contain variability but that, in substance, are unavoidable. In-substance fixed lease payments exist, for example, if:"]
["16K-Y","16K2-Y",null,null,null,null,null,null,null,null,"(a) payments are structured as variable lease payments, but there is no genuine variability in those payments. Those payments contain variable clauses that do not have real economic substance. Examples of those types of payments include:\n"]
["16K-Y","16K2-Y",null,null,null,null,null,null,null,null,"(i) payments that must be made only if an asset is proven to be capable of operating during the lease, or only if an event occurs that has no genuine possibility of not occurring; or\n(ii) payments that are initially structured as variable lease payments linked to the use of the underlying asset but for which the variability will be resolved at some point after the commencement date so that the payments become fixed for the remainder of the lease term. Those payments become in-substance fixed payments when the variability is resolved."]
["16K-Y","16K2-Y",null,null,null,null,null,null,null,null,"b) there is more than one set of payments that a lessee could make, but only one of those sets of payments is realistic. In this case, an entity shall consider the realistic set of payments to be lease payments."]
["16K-Y","16K2-Y",null,null,null,null,null,null,null,null,"c) there is more than one realistic set of payments that a lessee could make, but it must make at least one of those sets of payments. In this case, an entity shall consider the set of payments that aggregates to the lowest amount (on a discounted basis) to be lease payments."]
["16K-Y","16K2-Y",null,null,null,null,null,null,null,"IFRS 16:70","(b) variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;"]
["16K-Y","16K2-Y",null,null,null,"16KC4",2,null,null,"IFRS 16:70","(c) any residual value guarantees provided to the lessor by the lessee, a party related to the lessee or a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee;"]
["16K-Y","16KC4-G",null,null,null,null,null,null,null,"IFRS 16:Appendix A","Note: A residual value guarantee is a guarantee made to a lessor by a party unrelated to the lessor that the value (or part of the value) of an underlying asset at the end of a lease will be at least a specified amount."]
["16K-Y","16K2-Y",null,null,null,null,null,null,null,"IFRS 16:70","(d) the exercise price of a purchase option if the lessee is reasonably certain to exercise that option (assessed considering the factors described in paragraph B37); and"]
["16K-Y","16K2-Y",null,null,null,null,null,null,null,"IFRS 16:70","(e) payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease."]
["16K-Y","16K2-Y",null,null,null,null,null,null,null,null,"Subsequent measurement"]
["16K-Y","16K2-Y",null,null,null,null,null,"16K-2",null,"IFRS 16:75","Has the entity  recognised finance income over the lease term, based on a pattern reflecting a constant periodic rate of return on the lessor’s net investment in the lease?"]
["16K-Y","16K2-Y",null,null,null,"16KC5",2,"16K-2",null,"IFRS 16:76","Has the entity  applied the lease payments relating to the period against the gross investment in the lease to reduce both the principal and the unearned finance income?"]
["16K-Y","16K2-Y",null,null,null,null,null,"16K-2",null,"IFRS 16:Appendix A","Note: Gross investment in the lease the sum of: (a) the lease payments receivable by a lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor."]
["16K-Y","16K2-Y",null,null,null,null,null,"16K-2",null,"IFRS 16:Appendix A","Note: Unearned finance income is the difference between: (a) the gross investment in the lease; and (b) the net investment in the lease."]
["16K-Y","16K2-Y",null,null,null,null,null,"16K-2",null,"IFRS 16:76","Note: A lessor aims to allocate finance income over the lease term on a systematic and rational basis."]
["16K-Y","16K2-Y",null,null,null,null,null,"16K-2",null,"IFRS 16:77","Has the entity applied the derecognition and impairment requirements in IFRS 9 to the net investment in the lease?"]
["16K-Y","16K2-Y",null,null,null,"16K21",3,"16K-2-1",null,"IFRS 16:77","Has there has been a reduction in the estimated unguaranteed residual value?"]
["16K-Y","16K2-Y","16K21-G",null,null,null,null,null,null,"IFRS 16:77","Note: A lessor shall review regularly estimated unguaranteed residual values used in computing the gross investment in the lease."]
["16K-Y","16K2-Y","16K21-G",null,null,null,null,null,null,"IFRS 16:Appendix A","Note: Unguaranteed residual value is that portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the lessor."]
[null,null,null,null,null,null,null,null,null,null,"If Yes"]
["16K-Y","16K2-Y","16K21-Y",null,null,null,null,"16K-2-1",null,"IFRS 16:77","Has the entity revised the income allocation over the lease term and recognised immediately any reduction in respect of amounts accrued?"]
["16K-Y",null,null,null,null,"16K22",3,"16K-2-2",null,"IFRS 16:78","Has the entity classified an asset under a finance lease as held for sale (or includes it in a disposal group that is classified as held for sale) applying IFRS 5 Non-current Assets Held for Sale and Discontinued Operations?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes"]
["16K-Y","16K2-Y","16K22-Y",null,null,null,null,"16K-2-2",null,"IFRS 16:78","Has the entity  accounted for the asset in accordance with that Standard?"]
["16K-Y","16K2-Y",null,null,null,null,null,"16K-2",null,null,"Manufacturer or dealer lessors"]
["16K-Y","16K2-Y",null,null,null,"16K23",3,"16K-2-3",null,null,"Is the lessor a manufacturer or a dealer ?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes"]
["16K-Y","16K2-Y","16K23-Y",null,null,null,null,"16K-2-3",null,"IFRS 16:71","Has the entity recognised at the commencement date the following for each of its finance leases?"]
["16K-Y","16K2-Y","16K23-Y",null,null,null,null,null,null,null,"(a) revenue:  being the fair value of the underlying asset, or, if lower, the present value of the lease payments accruing to the lessor, discounted using a market rate of interest;"]
["16K-Y","16K2-Y","16K23-Y",null,null,null,null,null,null,null,"(b) the cost of sale: being the cost, or carrying amount if different, of the underlying asset less the present value of the unguaranteed residual value; and"]
["16K-Y","16K2-Y","16K23-Y",null,null,null,null,null,null,null,"(c) selling profit or loss:  (being the difference between revenue and the cost of sale) in accordance with its policy for outright sales to which IFRS 15 applies. A manufacturer or dealer lessor shall recognise selling profit or loss on a finance lease at the commencement date, regardless of whether the lessor transfers the underlying asset as described in IFRS 15."]
["16K-Y","16K2-Y","16K23-Y",null,null,"16K23C1",4,"16K-2-3",null,"IFRS 16:72","Has the entity recognised for its finance lease of an asset a profit or loss equivalent to the profit or loss resulting from an outright sale of the underlying asset, at normal selling prices, reflecting any applicable volume or trade discounts?"]
["16K-Y","16K2-Y","16K23-Y","16K23C1-G",null,null,null,null,null,"IFRS 16:72","Note: Manufacturers or dealers often offer to customers the choice of either buying or leasing an asset. "]
["16K-Y","16K2-Y",null,null,null,null,3,"16K-2-4",null,"IFRS 16:73","Has the entity quoted to its customers artificially low interest rates?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes"]
["16K-Y","16K2-Y","16K24-Y",null,null,"16K24C1",4,"16K-2-4",null,"IFRS 16:73","Has the entity restricted the selling profit to that which would apply if a market rate of interest were charged?"]
["16K-Y","16K2-Y","16K24-Y","16K24C1-G",null,null,null,null,null,"IFRS 16:73","Note: Manufacturer or dealer lessors sometimes quote artificially low rates of interest in order to attract customers. The use of such a rate would result in a lessor recognising an excessive portion of the total income from the transaction at the commencement date."]
["16K-Y","16K2-Y","16K24-Y",null,null,"16K24C2",4,"16K-2-4",null,"IFRS 16:74","Has the entity recognised as an expense costs incurred in connection with obtaining a finance lease at the commencement date? "]
["16K-Y","16K2-Y","16K24-Y","16K24C2-G",null,null,null,null,null,"IFRS 16:74","Note: Those costs are mainly related to earning the manufacturer or dealer’s selling profit. Costs incurred by manufacturer or dealer lessors in connection with obtaining a\nfinance lease are excluded from the definition of initial direct costs and, thus, are excluded from the net investment in the lease."]
["16K-Y","16K2-Y",null,null,null,null,null,null,null,null,"Lease modifications"]
["16K-Y","16K2-Y",null,null,null,"16K25",3,"16K-2-5",null,"IFRS 16:79","Has there been a modification of a finance lease that is both?\n\n(a) a modification that increases the scope of the lease by adding the right to use one or more underlying assets; and\n\n(b) the consideration for the lease increases by an amount commensurate with the stand-alone price for the increase in scope and any appropriate adjustments to that stand-alone price to reflect the circumstances of the particular contract"]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16K-Y","16K2-Y","16K25-Y",null,null,null,null,"16K-2-5",null,"IFRS 16:79","Has the entity accounted for the modification as a separate lease?\n"]
[null,null,null,null,null,null,null,null,null,null,"If No:"]
["16K-Y","16K2-Y","16K25-N",null,null,"16K251",4,"16K-2-5-1",null,"IFRS 16:80","If the modification had been in effect at the inception date, would the lease had been classified as an operating lease? "]
[null,null,null,null,null,null,null,null,null,null,"If Yes"]
["16K-Y","16K2-Y","16K25-N","16K251-Y",null,"16K251C1",5,"16K-2-5-1",null,"IFRS 16:80","Has the entity accounted for the lease modification: \n(i)  as a new lease from the effective date of the modification and \n(ii) measured the carrying amount of the underlying asset as the net investment in the lease immediately before the effective date of the lease modification?\n"]
["16K-Y","16K2-Y","16K25-N","16K251-Y","16K251C1-G",null,null,null,null,"IFRS 16: Appendix A","Note: The effective date of the modification is the date when both parties agree to a lease modification."]
[null,null,null,null,null,null,null,null,null,null,"If No:"]
["16K-Y","16K2-Y","16K25-N","16K251-N",null,null,null,"16K-2-5-1",null,null,"Has the entity applied the requirements of IFRS 9?"]
["16K-Y",null,null,null,null,"16K3",2,"16K-3",null,"IFRS 16:61","Has the entity classified a lease as an operating lease?"]
["16K-Y","16K3-G",null,null,null,null,null,null,null,"IFRS 16: Appendix A","Note: An operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset."]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16K-Y","16K3-Y",null,null,null,"16K3C1",3,"16K-3",null,"IFRS 16:81","Has the entity recognised lease payments from operating leases as income on either a straight-line basis or another systematic basis? "]
["16K-Y","16K3-Y","16K3C1-G",null,null,null,null,null,null,null,"Note: The lessor shall apply another systematic basis if that basis is more representative of the pattern in which benefit from the use of the underlying asset is diminished."]
["16K-Y","16K3-Y",null,null,null,null,null,"16K-3",null,"IFRS 16:82","Has the entity  recognised costs, including depreciation, incurred in earning the lease income as an expense?"]
["16K-Y","16K3-Y",null,null,null,null,null,"16K-3",null,"IFRS 16:83","Has the entity added initial direct costs incurred in obtaining an operating lease to the carrying amount of the underlying asset and recognised those costs as an expense over the lease term on the same basis as the lease income?"]
["16K-Y","16K3-Y",null,null,null,null,null,"16K-3",null,"IFRS 16:84","Has the entity applied a  depreciation policy for depreciable underlying assets subject to operating leases  consistent with its normal depreciation policy for similar assets? "]
["16K-Y","16K3-Y",null,null,null,null,null,"16K-3",null,"IFRS 16:84","Has the entity  calculated the depreciation in accordance with IAS 16 and IAS 38?"]
["16K-Y","16K3-Y",null,null,null,null,null,"16K-3",null,"IFRS 16:85","Has the entity applied IAS 36 to determine whether an underlying asset subject to an operating lease is impaired and to account for any impairment loss identified?"]
["16K-Y","16K3-Y",null,null,null,"16K31",3,"16K-3-1",null,null,"Is the entity a manufacturer dealer lessor?"]
[null,null,null,null,null,null,null,null,null,null,"If Yes:"]
["16K-Y","16K3-Y","16K31-Y",null,null,null,null,"16K-3-1",null,"IFRS 16:86","Has the entity not recognised any selling profit on entering into an operating lease because it is not the equivalent of a sale?"]
["16K-Y","16K3-Y",null,null,null,null,null,null,null,null,"Lease modifications"]
["16K-Y","16K3-Y",null,null,null,null,null,"16K-3",null,"IFRS 16:87","Has the entity accounted for a modification to an operating lease as a new lease from the effective date of the modification, considering any prepaid or accrued lease payments relating to the original lease as part of the lease payments for the new lease?"]
[null,null,null,null,null,null,null,null,null,null,"Sale and leaseback"]
[null,null,null,null,null,"16L",1,"16L","16L","IFRS 16:98","Has the entity entered into a sale and leaseback transaction?"]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16L-Y",null,null,null,null,null,null,"16L",null,"IFRS 16:98","If an entity (the seller-lessee) transfers an asset to another entity (the buyer-lessor) and leases that asset back from the buyer-lessor, both the seller-lessee and the buyer-lessor shall account for the transfer contract and the lease applying paragraphs 99–103."]
["16L-Y",null,null,null,null,null,null,null,null,null,"Assessing whether the transfer of the asset is a sale"]
["16L-Y",null,null,null,null,null,null,"16L",null,"IFRS 16:99","Has the entity applied the requirements in IFRS 15 to determine when a performance obligation is satisfied and to determine whether the transfer of an asset is accounted for as a sale of that asset?"]
["16L-Y",null,null,null,null,"16L1",2,"16L-1",null,"IFRS 16:99","Is the transfer of the asset a sale?"]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16L-Y","16L1-Y",null,null,null,null,null,"16L-1",null,"IFRS 16:100","Has the seller-lessee  measured the right-of-use asset arising from the leaseback at the proportion of the previous carrying amount of the asset that relates to the right of use retained by the seller-lessee?"]
["16L-Y","16L1-Y",null,null,null,null,null,"16L-1",null,"IFRS 16:100","Has the seller-lessee recognised only the amount of any gain or loss that relates to the rights transferred to the buyer-lessor?"]
["16L-Y","16L1-Y",null,null,null,null,null,"16L-1",null,"IFRS 16:100","Has the buyer-lessor  accounted for the purchase of the asset applying applicable Standards?"]
["16L-Y","16L1-Y",null,null,null,null,null,"16L-1",null,"IFRS 16:100","Has the buyer-lessor applied for the lease the lessor accounting requirements in this Standard?"]
["16L-Y",null,null,null,null,"16L2",2,"16L-2",null,"IFRS 16:101","Does any of these situations apply in the transaction? \n  a) the fair value of the consideration for the sale of an asset do not equal the fair value of the asset, or \n  b)  the payments for the lease are not at market rates,"]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16L-Y","16L2-Y",null,null,null,null,null,"16L-2",null,"IFRS 16:101","a) Has the entity accounted for any below-market term as a prepayment of the lease payments?"]
["16L-Y","16L2-Y",null,null,null,null,null,"16L-2",null,"IFRS 16:101","b) Has the entity accounted for any above-market terms as additional financing provided by the buyer-lessor to the seller-lessee?"]
["16L-Y","16L2-Y",null,null,null,null,null,"16L-2",null,"IFRS 16:102","Has the entity measured any of the adjustments required by IFRS 16:101 on the basis of the more readily determinable of?"]
["16L-Y","16L2-Y",null,null,null,null,null,"16L-2",null,"IFRS 16:102","(a) the difference between the fair value of the consideration for the sale and the fair value of the asset; and\n(b) the difference between the present value of the contractual payments for the lease and the present value of payments for the lease at market rates."]
["16L-Y",null,null,null,null,null,null,null,null,null,"Transfer of the asset is not a sale"]
["16L-Y",null,null,null,null,"16L3",2,"16L-3",null,"IFRS 16:103","Has the entity determined that the transfer of the asset is not a sale because it does not satisfy the requirements of IFRS 15?"]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16L-Y","16L3-Y",null,null,null,null,null,"16L-3",null,"IFRS 16:103","(a) Has the seller-lessee continued to recognise the transferred asset and recognised a financial liability equal to the transfer proceeds? "]
["16L-Y","16L3-Y",null,null,null,null,null,"16L-3",null,"IFRS 16:103","(a) Has the seller-lessee accounted for the financial liability applying IFRS 9?"]
["16L-Y","16L3-Y",null,null,null,null,null,"16L-3",null,"IFRS 16:103","b) Has the buyer-lessor not recognised the transferred asset and recognised a financial asset equal to the transfer proceeds?"]
["16L-Y","16L3-Y",null,null,null,null,null,"16L-3",null,"IFRS 16:103","b) Has the buyer-lessor accounted for the financial asset applying IFRS 9?"]
[null,null,null,null,null,null,null,null,null,null,"Portfolio application"]
[null,null,null,null,null,"16M",1,"16M","16M","IFRS 16:B1","Has the entity elected to apply the practical expedient to apply this Standard to a portfolio of leases with similar characteristics ?"]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16M-Y",null,null,null,null,null,null,"16M",null,"IFRS 16:B1","Has the entity applied the portfolio option only if it  reasonably expects that the effects on the financial statements of applying this Standard to the portfolio would not differ materially from applying this Standard to the individual leases within that portfolio?"]
["16M-Y",null,null,null,null,null,null,"16M",null,"IFRS 16:B1","Has the entity used estimates and assumptions that reflect the size and composition of the portfolio?"]
[null,null,null,null,null,null,null,null,null,null,"Combination of contracts"]
[null,null,null,null,null,"16N",1,"16N","16N","IFRS 16:B2","Has the entity combined two or more contracts entered into at or near the same time with the same counterparty (or related parties of the counterparty)?"]
[null,null,null,null,null,null,null,null,null,null,"If yes"]
["16N-Y",null,null,null,null,null,null,"16N",null,null,"Has the entity accounted for those contracts as a single contract?"]
["16N-Y",null,null,null,null,null,null,"16N",null,"IFRS 16:B2","Has the entity combined two or more contracts only if one or more of the following apply?"]
["16N-Y",null,null,null,null,null,null,null,null,null,"(a) the contracts are negotiated as a package with an overall commercial objective that cannot be understood without considering the contracts together;"]
["16N-Y",null,null,null,null,null,null,null,null,null,"(b) the amount of consideration to be paid in one contract depends on the price or performance of the other contract; or"]
["16N-Y",null,null,null,null,null,null,null,null,null,"(c) the rights to use underlying assets conveyed in the contracts (or some rights to use underlying assets conveyed in each of the contracts) form a single lease component as described in paragraph B32."]
[]
[null,null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRS16P","index":32,"n_rows":150,"n_cols":13,"rows_kept":150,"cut":false,"hidden":false,"merged":[[89,10,97,10],[99,10,105,10]]}
["p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary"]
[null,null,null,null,null,null,null,null,"IFRS 16","Leases",null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[null,null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,"This section of the questionnaire addresses the requirements of IFRS16 regarding accounting for leases. ",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,"Objective\n\nIFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases. The objective is to ensure that lessees and lessors provide relevant information in a manner that faithfully represents those transactions. This information gives a basis for users of financial statements to assess the effect that leases have on the financial position, financial performance and cash flows of the entity.",null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,"The text below is based on the requirements of IFRS 16. Users should also be familiar with the illustrative examples of the application of IFRS 16.",null,null,"No"]
[null,null,null,null,null,null,null,null,"IFRS 16:C1","IFRS 16 is effective for annual reporting periods beginning on or after 1 January 2019. ",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"IFRS 16:C21","IFRS 16 supersedes:\n(a) IAS 17 Leases;\n(b) IFRIC 4 Determining whether an Arrangement contains a Lease;\n(c) SIC-15 Operating Leases—Incentives; and\n(d) SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease.\n",null,null,"Show"]
[null,null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\nNone"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n"]
["-G",null,null,null,null,null,null,null,null,"None"]
["-G"]
["-G",null,null,null,null,null,null,null,null,"Objective"]
["-G",null,null,null,null,null,null,null,"IFRS 16:1","This Standard sets out the principles for the recognition, measurement, presentation and disclosure of leases. The objective is to ensure that lessees and lessors provide relevant information in a manner that faithfully represents those transactions. This information gives a basis for users of financial statements to assess the effect that leases have on the financial position, financial performance and cash flows of an entity."]
["-G",null,null,null,null,null,null,null,"IFRS 16:2","An entity shall consider the terms and conditions of contracts and all relevant facts and circumstances when applying this Standard. An entity shall apply this Standard consistently to contracts with similar characteristics and in similar circumstances."]
["-G",null,null,null,null,null,null,null,null,"Scope Note"]
["-G",null,null,null,null,null,null,null,"IFRS 16:3","An entity shall apply this Standard to all leases, including leases of right-of-use assets in a sublease, except for:"]
["-G",null,null,null,null,null,null,null,null,"a) leases to explore for or use minerals, oil, natural gas and similar non-regenerative resources;"]
["-G",null,null,null,null,null,null,null,null,"b) leases of biological assets within the scope of IAS 41 Agriculture held by a lessee;"]
["-G",null,null,null,null,null,null,null,null,"c) service concession arrangements within the scope of IFRIC 12 Service Concession Arrangements;"]
["-G",null,null,null,null,null,null,null,null,"d) licences of intellectual property granted by a lessor within the scope of IFRS 15 Revenue from Contracts with Customers; and"]
["-G",null,null,null,null,null,null,null,null,"e) rights held by a lessee under licensing agreements within the scope of IAS 38 Intangible Assets for such items as motion picture films, video recordings, plays, manuscripts, patents and copyrights."]
["-G",null,null,null,null,null,null,null,"IFRS 16:4","A lessee may, but is not required to, apply this Standard to leases of intangible assets other than those described in paragraph 3(e)."]
["-G",null,null,null,null,null,null,null,null,"Defined Terms"]
["-G",null,null,null,null,null,null,null,null,"Appendix A includes a list of defined terms used in the Standards. The defined terms are included in the checklist in the relevant sections. "]
[null,null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,"Transition"]
[null,null,null,null,"16A",1,"16A","16A",null,"Is the entity applying IFRS 16 for the first time?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["16A-Y",null,null,null,"16A1",2,"16A-1",null,"IFRS 16:C4","Has the entity elected the practical expedient in paragraph IFRS 16:C3 that permits an entity not to reassess whether a contract is, or contains, a lease at the date of initial application?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["16A-Y","16A1-Y",null,null,null,null,"16A-1",null,"IFRS 16:C4","Has the entity disclosed the election?"]
["16A-Y",null,null,null,"16A2",2,"16A-2",null,"IFRS 16:C12","Has the entity applied paragraph C5(b) whereby IFRS 16 is applied retrospectively with the cumulative effect of initially applying the Standard recognised at the date of initial application in accordance with paragraphs C7-C13?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["16A-Y","16A2-Y",null,null,"16A2C1",3,"16A-2",null,"IFRS 16:C12","Has the entity disclosed information about initial application required by para-graph 28 of IAS 8, except for the information specified in paragraph 28(f) of IAS 8?"]
["16A-Y","16A2-Y","16A2C1-G",null,null,null,null,null,null,"Note: Paragraph 28(f) of IAS 8 requires the following disclosure:\nFor the current period and each prior period presented, to the extent practicable, the amount of adjustment:\na) For each financial statement line item affected; and\nb) If IAS 33 Earnings per Share applies to the entity, for basic and diluted earnings per share\n"]
["16A-Y","16A2-Y",null,null,null,null,"16A-2",null,"IFRS 16:C12","Has the entity disclosed the following?:\na) The weighted average lessee’s borrowing rate applied to lease liabilities recognised in the statement of financial position at the date of initial application: and\nb) An explanation of any difference between: i. Operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application, discounted using the incremental borrowing rate  at the date of initial application as described in paragraph C8(a) of IFRS 16; and ii. Lease liabilities recognised in the statement of financial position at the date of initial application.\n"]
["16A-Y",null,null,null,"16A3",2,"16A-3",null,"IFRS 16:C10","Has the entity applied one or more of the practical expedients in paragraph C10 of IFRS 16? (see tab IFRS 16A)"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["16A-Y","16A3-Y",null,null,null,null,"16A-3",null,"IFRS 16:C10","Has the entity disclosed the practical expedients applied?"]
[null,null,null,null,"16B",1,"16B","16B",null,"Is the entity a lessee?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["16B-Y",null,null,null,null,null,null,null,null,"Presentation"]
["16B-Y",null,null,null,null,null,"16B",null,"IFRS 16:47","Has the entity presented in the statement of financial position, or disclosed in the notes the items a) and b)  detailed below?"]
["16B-Y",null,null,null,null,null,null,null,null,"a) right-of-use assets separately from other assets. If a lessee does not present right-of-use assets separately in the statement of financial position, the lessee shall:"]
["16B-Y",null,null,null,null,null,null,null,null,"(i) include right-of-use assets within the same line item as that within which the corresponding underlying assets would be presented if they were owned; and"]
["16B-Y",null,null,null,null,null,null,null,null,"(ii) disclose which line items in the statement of financial position include those right-of-use assets."]
["16B-Y",null,null,null,null,null,null,null,null,"b) lease liabilities separately from other liabilities. If the lessee does not present lease liabilities separately in the statement of financial position, the lessee shall disclose which line items in the statement of financial position include those liabilities."]
["16B-Y",null,null,null,"16B1",2,"16B-1",null,"IFRS 16:48","Does the entity have right-of-use assets that meet the definition of investment property (as defined in IAS 40)?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["16B-Y","16B1-Y",null,null,null,null,"16B-1",null,"IFRS 16:48","Has the entity presented the right-of-use assets in the statement of financial position as investment property  instead of applying the requirement in paragraph 47(a)?"]
["16B-Y",null,null,null,"16BC1",2,"16B",null,"IFRS 16:49","Has the entity presented in the statement of profit or loss and other comprehensive income interest expense on the lease liability separately from the depreciation charge for the right-of-use asset? "]
["16B-Y","16BC1-G",null,null,null,null,null,null,"IFRS 16:49","Note: Interest expense on the lease liability is a component of finance costs, which paragraph 82(b) of IAS 1 Presentation of Financial Statements requires to be presented separately in the statement of profit or loss and other comprehensive income."]
["16B-Y",null,null,null,null,null,"16B",null,"IFRS 16:50","Has the entity classified the transactions below in the statement of cash flows as follows?"]
["16B-Y",null,null,null,null,null,null,null,null,"a) cash payments for the principal portion of the lease liability within financing activities;"]
["16B-Y",null,null,null,null,null,null,null,null,"b) cash payments for the interest portion of the lease liability applying the requirements in IAS 7 Statement of Cash Flows for interest paid; and"]
["16B-Y",null,null,null,null,null,null,null,null,"c) short-term lease payments, payments for leases of low-value assets and variable lease payments not included in the measurement of the lease liability within operating activities."]
["16B-Y",null,null,null,null,null,"16B",null,null,"Disclosure"]
["16B-Y",null,null,null,"16BC2",2,"16B",null,"IFRS 16:51","Has the entity complied with the objective of the disclosures requirements which is for lessees to disclose information in the notes that, together with the information provided in the statement of financial position, statement of profit or loss and statement of cash flows, gives a basis for users of financial statements to assess the effect that leases have on the financial position, financial performance and cash flows of the lessee? "]
["16B-Y","16BC2-G",null,null,null,null,null,null,"IFRS 16:51","Note: Paragraphs 52–60 specify requirements on how to meet this objective."]
["16B-Y",null,null,null,"16BC3",2,"16B",null,"IFRS 16:52","Has the entity disclosed the information about its leases for which it is a lessee in a single note or separate section in its financial statements? "]
["16B-Y","16BC3-G",null,null,null,null,null,null,"IFRS 16:52","Note: A lessee need not duplicate information that is already presented elsewhere in the financial statements, provided that the information is incorporated by cross-reference in the single note or separate section about leases."]
["16B-Y",null,null,null,null,null,"16B",null,"IFRS 16:53","Has the entity disclosed the following amounts for the reporting period?"]
["16B-Y",null,null,null,null,null,null,null,null,"a) depreciation charge for right-of-use assets by class of underlying asset;"]
["16B-Y",null,null,null,null,null,null,null,null,"b) interest expense on lease liabilities;"]
["16B-Y",null,null,null,"16BC4",2,null,null,null,"c) the expense relating to short-term leases accounted for applying paragraph 6. "]
["16B-Y","16BC4-G",null,null,null,null,null,null,null,"Note: This expense need not include the expense relating to leases with a lease term of one month or less;"]
["16B-Y",null,null,null,"16BC5",2,null,null,null,"d) the expense relating to leases of low-value assets accounted for applying paragraph 6."]
["16B-Y","16BC5-G",null,null,null,null,null,null,null,"Note: This expense shall not include the expense relating to short-term leases of low-value assets included in paragraph 53(c);"]
["16B-Y",null,null,null,null,null,null,null,null,"e) the expense relating to variable lease payments not included in the measurement of lease liabilities;"]
["16B-Y",null,null,null,null,null,null,null,null,"f) income from subleasing right-of-use assets;"]
["16B-Y",null,null,null,null,null,null,null,null,"g) total cash outflow for leases;"]
["16B-Y",null,null,null,null,null,null,null,null,"h) additions to right-of-use assets;"]
["16B-Y",null,null,null,null,null,null,null,null,"(i) gains or losses arising from sale and leaseback transactions; and"]
["16B-Y",null,null,null,null,null,null,null,null,"j) the carrying amount of right-of-use assets at the end of the reporting\nperiod by class of underlying asset."]
["16B-Y",null,null,null,"16BC6",2,"16B",null,"IFRS 16:54","Has the entity provided the disclosures specified in paragraph 53 in a tabular format, unless another format is more appropriate?"]
["16B-Y","16BC6-G",null,null,null,null,null,null,"IFRS 16:54","Note: The amounts disclosed shall include costs that a lessee has included in the carrying amount of another asset during the reporting period."]
["16B-Y",null,null,null,null,null,"16B",null,"IFRS 16:55","Has the entity disclosed the amount of its lease commitments for short-term leases accounted for applying paragraph 6 if the portfolio of short-term leases to which it is committed at the end of the reporting period is dissimilar to the portfolio of short-term leases to which the short-term lease expense disclosed applying paragraph 53(c) relates?"]
["16B-Y",null,null,null,"16B2",2,"16B-2",null,"IFRS 16:56","Does the entity's right-of-use asset meet the definition of investment property?"]
[null,null,null,null,null,null,null,null,null,"If yes:"]
["16B-Y","16B2-Y",null,null,null,null,"16B-2",null,"IFRS 16:56","Has the entity applied the disclosure requirements in IAS 40 instead of the disclosures in paragraph 53(a), (f), (h) or (j) for those right-of-use assets?"]
["16B-Y",null,null,null,"16B3",2,"16B-3",null,"IFRS 16:57","Has the entity measured its right-of-use assets at revalued amounts applying IAS 16?"]
[null,null,null,null,null,null,null,null,null,"If yes:"]
["16B-Y","16B3-Y",null,null,"16B3C1",3,"16B-3",null,"IFRS 16:57","Has the entity disclosed the information required by paragraph 77 of IAS 16 for those right-of-use assets?"]
["16B-Y","16B3-Y","16B3C1-G",null,null,null,null,null,"IAS 16:77","If items of property, plant and equipment are stated at revalued amounts, the following shall be disclosed in addition to the disclosures required by IFRS 13: \na) the effective date of the revaluation;\nb) whether an independent valuer was involved;\ne) for each revalued class of property, plant and equipment, the carrying amount that would have been recognised had the assets been carried under the cost model; and\nf) the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders."]
["16B-Y",null,null,null,null,null,"16B",null,"IFRS 16:58","Has the entity disclosed a maturity analysis of lease liabilities applying paragraphs 39 and B11 of IFRS 7 Financial Instruments: Disclosures separately from the maturity analyses of other financial liabilities?"]
["16B-Y",null,null,null,"16BC7",2,"16B",null,"IFRS 16:59","Has the entity disclosed additional qualitative and quantitative information (in addition to the disclosures required in paragraphs 53–58) about its leasing activities necessary to meet the disclosure objective in paragraph 51 (as described in paragraph B48)?"]
["16B-Y","16BC7-G",null,null,null,null,null,null,"IFRS 16:59","Note: This additional information may include, but is not limited to, information that helps users of financial statements to assess:"]
["16B-Y","16BC7-G",null,null,null,null,null,null,null,"a) the nature of the lessee’s leasing activities;"]
["16B-Y","16BC7-G",null,null,null,null,null,null,null,"b) future cash outflows to which the lessee is potentially exposed that are not reflected in the measurement of lease liabilities. This includes exposure arising from:"]
["16B-Y","16BC7-G",null,null,null,null,null,null,null,"(i) variable lease payments (as described in paragraph B49);"]
["16B-Y","16BC7-G",null,null,null,null,null,null,null,"(ii) extension options and termination options (as described in paragraph B50);"]
["16B-Y","16BC7-G",null,null,null,null,null,null,null,"(iii) residual value guarantees (as described in paragraph B51); and"]
["16B-Y","16BC7-G",null,null,null,null,null,null,null,"(iv) leases not yet commenced to which the lessee is committed."]
["16B-Y","16BC7-G",null,null,null,null,null,null,null,"c) restrictions or covenants imposed by leases; and"]
["16B-Y","16BC7-G",null,null,null,null,null,null,null,"d) sale and leaseback transactions (as described in paragraph B52)."]
["16B-Y",null,null,null,"16BC8",2,"16B",null,"IFRS 16:B48","Has the entity provided additional information specified in paragraph 59 only if that information is expected to be relevant to users of financial statements?"]
["16B-Y","16BC8-G",null,null,null,null,null,null,"IFRS 16:B48","Note: a) In this context, this is likely to be the case if it helps those users to understand:"]
["16B-Y","16BC8-G",null,null,null,null,null,null,null,"(i) the flexibility provided by leases. Leases may provide flexibility if, for example, a lessee can reduce its exposure by exercising termination options or renewing leases with favourable terms and conditions."]
["16B-Y","16BC8-G",null,null,null,null,null,null,null,"(ii) restrictions imposed by leases. Leases may impose restrictions, for example, by requiring the lessee to maintain particular financial ratios."]
["16B-Y","16BC8-G",null,null,null,null,null,null,null,"(iii) sensitivity of reported information to key variables. Reported information may be sensitive to, for example, future variable lease payments."]
["16B-Y","16BC8-G",null,null,null,null,null,null,null,"(iv) exposure to other risks arising from leases."]
["16B-Y","16BC8-G",null,null,null,null,null,null,null,"(v) deviations from industry practice. Such deviations may include, for example, unusual or unique lease terms and conditions that affect a lessee’s lease portfolio."]
["16B-Y","16BC8-G",null,null,null,null,null,null,null,"b) whether that information is apparent from information either presented in the primary financial statements or disclosed in the notes. A lessee need not duplicate information that is already presented elsewhere in the financial statements."]
["16B-Y",null,null,null,"16BC9",2,"16B",null,"IFRS 16:B49","Has the entity considered providing additional information relating to variable lease payments that, depending on the circumstances, may be needed to satisfy the disclosure objective in paragraph 51? "]
["16B-Y","16BC9-G",null,null,null,null,null,null,"IFRS 16:B49","Note: Such additional information include information that  help users of financial statements to assess, for example:\na) the lessee’s reasons for using variable lease payments and the prevalence of those payments; \nb) the relative magnitude of variable lease payments to fixed payments; \nc) key variables upon which variable lease payments depend and how payments are expected to vary in response to changes in those key variables; and \nd) other operational and financial effects of variable lease payments."]
["16B-Y",null,null,null,"16BC10",2,"16B",null,"IFRS 16:B50","Has the entity considered providing additional information relating to extension options or termination options that, depending on the circumstances may be needed to satisfy the disclosure objective in paragraph 51?"]
["16B-Y","16BC10-G",null,null,null,null,null,null,"IFRS 16:B50","Note: The additional disclosures could include information that helps users of financial statements to assess, for example:\n(a) the lessee’s reasons for using extension options or termination options and the prevalence of those options;\n(b) the relative magnitude of optional lease payments to lease payments;\n(c) the prevalence of the exercise of options that were not included in the measurement of lease liabilities; and \nd) other operational and financial effects of those options."]
["16B-Y",null,null,null,"16BC11",2,"16B",null,"IFRS 16:B51","Has the entity considered providing additional information relating to residual value guarantees that, depending on the circumstances may be needed to satisfy the disclosure objective in paragraph 51?"]
["16B-Y","16BC11-G",null,null,null,null,null,null,"IFRS 16:B51","Note: The disclosures could include information that helps users of financial statements to assess, for example:\n(a) the lessee’s reasons for providing residual value guarantees and the prevalence of those guarantees;\n(b) the magnitude of a lessee’s exposure to residual value risk;\n(c) the nature of underlying assets for which those guarantees are provided; and\n(d) other operational and financial effects of those guarantees."]
["16B-Y",null,null,null,"16BC12",2,"16B",null,"IFRS 16:B52","Has the entity considered providing additional information relating to sale and leaseback transactions that, depending on the circumstances may be needed to satisfy the disclosure objective in paragraph 51?"]
["16B-Y","16BC12-G",null,null,null,null,null,null,"IFRS 16:B52","Note: Additional disclosures could include information that helps users of financial statements to assess, for example:\n(a) the lessee’s reasons for sale and leaseback transactions and the prevalence of those transactions;\n(b) key terms and conditions of individual sale and leaseback transactions;\n(c) payments not included in the measurement of lease liabilities; and\n(d) the cash flow effect of sale and leaseback transactions in the reporting period."]
["16B-Y",null,null,null,null,null,"16B",null,"IFRS 16:60","If the entity accounts for short-term leases or leases of low-value assets applying paragraph 6, has the entity  disclosed that fact?"]
[null,null,null,null,"16C",1,"16C","16C",null,"Is the entity a lessor?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["16C-Y",null,null,null,null,null,"16C",null,null,"Presentation"]
["16C-Y",null,null,null,null,null,"16C",null,"IFRS 16:88","Has the entity presented  underlying assets subject to operating leases in its statement of financial position according to the nature of the underlying asset?"]
["16C-Y",null,null,null,null,null,"16C",null,null,"Disclosure"]
["16C-Y",null,null,null,"16CC1",2,"16C",null,"IFRS 16:89","Has the entity provided disclosures that comply with the objective of the Standard which is to disclose information in the notes that, together with the information provided in the statement of financial position, statement of profit or loss and statement of cash flows, gives a basis for users of financial statements to assess the effect that leases have on the financial position, financial performance and cash flows of the lessor?"]
["16C-Y","16CC1-G",null,null,null,null,null,null,"IFRS 16:89","Note: Paragraphs 90–97 specify requirements on how to meet this objective."]
["16C-Y",null,null,null,null,null,"16C",null,"IFRS 16:90","Has the entity  disclosed the following amounts for the reporting period?"]
["16C-Y",null,null,null,null,null,"16C",null,null,"a) for finance leases:"]
["16C-Y",null,null,null,null,null,"16C",null,null,"(i) selling profit or loss;"]
["16C-Y",null,null,null,null,null,"16C",null,null,"(ii) finance income on the net investment in the lease; and"]
["16C-Y",null,null,null,null,null,"16C",null,null,"(iii) income relating to variable lease payments not included in the measurement of the net investment in the lease."]
["16C-Y",null,null,null,null,null,"16C",null,null,"b) for operating leases, lease income, separately disclosing income relating to variable lease payments that do not depend on an index or a rate."]
["16C-Y",null,null,null,null,null,"16C",null,"IFRS 16:91","Has the entity provided the disclosures specified in paragraph 90 in a tabular format, unless another format is more appropriate?"]
["16C-Y",null,null,null,"16CC2",2,"16C",null,"IFRS 16:92","Has the entity considered providing  additional qualitative and quantitative information about its leasing activities necessary to meet the disclosure objective in paragraph 89?"]
["16C-Y","16CC2-G",null,null,null,null,"16C",null,"IFRS 16:92","Note: This additional information includes, but is not limited to, information that helps users of financial statements to assess:"]
["16C-Y","16CC2-G",null,null,null,null,"16C",null,null,"a) the nature of the lessor’s leasing activities; and"]
["16C-Y","16CC2-G",null,null,null,null,"16C",null,null,"b) how the lessor manages the risk associated with any rights it retains in underlying assets. In particular, a lessor shall disclose its risk management strategy for the rights it retains in underlying assets, including any means by which the lessor reduces that risk. Such means may include, for example, buy-back agreements, residual value guarantees or variable lease payments for use in excess of specified limits."]
["16C-Y","16CC2-G",null,null,null,null,"16C",null,null,"Finance leases"]
["16C-Y",null,null,null,"16C1",2,"16C-1",null,null,"Does the entity have any finance lease?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["16C-Y","16C1-Y",null,null,null,null,"16C-1",null,"IFRS 16:93","Has the entity  provided a qualitative and quantitative explanation of the significant changes in the carrying amount of the net investment in finance leases?"]
["16C-Y","16C1-Y",null,null,null,null,"16C-1",null,"IFRS 16:94","Has the entity disclosed a maturity analysis of the lease payments receivable, showing the undiscounted lease payments to be received on an annual basis for a minimum of each of the first five years and a total of the amounts for the remaining years?"]
["16C-Y","16C1-Y",null,null,null,null,"16C-1",null,"IFRS 16:94","Has the entity reconciled the undiscounted lease payments to the net investment in the lease identifying (i)  the unearned finance income relating to the lease payments receivable and (ii) any discounted unguaranteed residual value?"]
["16C-Y","16C1-Y",null,null,null,null,"16C",null,null,"Operating leases"]
["16C-Y",null,null,null,"16C2",2,"16C-2",null,null,"Does the entity have any operating lease?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["16C-Y","16C2-Y",null,null,"16C21",3,"16C-2-1",null,"IFRS 16:95","Does the entity have items of property, plant and equipment subject to an operating lease?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["16C-Y","16C2-Y","16C21-Y",null,"16C21C1",4,"16C-2-1",null,"IFRS 16:95","Has the entity applied the disclosure requirements of IAS 16 and  disaggregated each class of property, plant and equipment into assets subject to operating leases and assets not subject to operating leases ? "]
["16C-Y","16C2-Y","16C21-Y","16C21C1-G",null,null,null,null,"IFRS 16:95","Note: Accordingly, a lessor shall provide the disclosures required by IAS 16 for assets subject to an operating lease (by class of underlying asset) separately from owned assets held and used by the lessor."]
["16C-Y","16C2-Y","16C21-Y",null,null,null,"16C-2-1",null,"IFRS 16:96","Has the entity applied  the disclosure requirements in IAS 36, IAS 38, IAS 40 and IAS 41 for assets subject to operating leases?"]
["16C-Y","16C2-Y","16C21-Y",null,null,null,"16C-2-1",null,"IFRS 16:97","Has the entity  disclosed a maturity analysis of lease payments, showing the undiscounted lease payments to be received on an annual basis for a minimum of each of the first five years and a total of the amounts for the remaining years?"]
[]
[null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS1P","index":33,"n_rows":454,"n_cols":12,"rows_kept":454,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c",null,"parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,null,null,null,null,"No"]
[null,null,null,null,null,null,null,"IAS 1","Presentation of Financial Statements",null,null,"N/A"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses IAS 1, which prescribes the basis for presentation of general purpose financial statements to ensure comparability both with the entity’s financial statements of previous periods and with the financial statements of other entities.",null,null,"Show"]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"The illustrative guidance issued with IAS 1 provides simple examples of ways in which the requirements of the Standard for the presentation of the statement of financial position, statement of comprehensive income and statement of changes in equity might be met.",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"No"]
["-G",null,null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time",null,null,"Guidance"]
["-G",null,null,null,null,null,null,"IAS 1:139Q","IFRS 16 Leases, issued in January 2016, amended paragraph 123. An entity shall apply that amendment for annual periods beginning on or after 1 January 2019."]
["-G",null,null,null,null,null,null,"IAS 1:139R","New or amended paragraphs not yet effective\n\nIFRS 17, issued in May 2017, amended paragraphs 7, 54 and 82. An entity shall apply those amendments when it applies IFRS 17."]
["-G",null,null,null,null,null,null,"IAS 1:139S","Amendments to References to the Conceptual Framework in IFRS Standards, issued in 2018, amended paragraphs 7, 15, 19–20, 23–24, 28 and 89. An entity shall apply those amendments for annual periods beginning on or after 1 January 2020. Earlier application is permitted if at the same time an entity also applies all other amendments made by Amendments to References to the Conceptual Framework in IFRS Standards. An entity shall apply the amendments to IAS 1 retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. However, if an entity determines that retrospective application would be impracticable or would involve undue cost or effort, it shall apply the amendments to IAS 1 by reference to paragraphs 23–28, 50–53 and 54F of IAS 8."]
["-G",null,null,null,null,null,null,"IAS 1:139T","Definition of Material (Amendments to IAS 1 and IAS 8), issued in October 2018, amended paragraph 7 of IAS 1 and paragraph 5 of IAS 8, and deleted paragraph 6 of IAS 8. An entity shall apply those amendments prospectively for annual periods beginning on or after 1 January 2020. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact."]
["-G",null,null,null,null,null,null,null,"Note: Two versions of amendments to the definition of material in IAS 1 were issued to allow early adoption of this amendment independent of the adoption of the Amendments to References to the Conceptual Framework in IFRS Standards. References to the Conceptual Framework for Financial Reporting (Conceptual Framework) in the Basis for Conclusions are to the version of the Conceptual Framework issued in 2018 unless stated otherwise. However, the conclusions reached would be the same if the 2010 version of the Conceptual Framework were applied."]
[null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A"]
[null,null,null,null,null,null,null,null,"Complete set of financial statements"]
[null,null,null,"1C'1",1,1,null,null,"A complete set of financial statements comprises:"]
[null,null,null,null,null,1,null,"IAS 1:10(a)","a) a statement of financial position as at the end of the period;"]
[null,null,null,null,null,1,null,"IAS 1:10(b)","b) a statement of profit or loss and other comprehensive income for the period;"]
[null,null,null,null,null,1,null,"IAS 1:10(c)","c) a statement of changes in equity for the period:"]
[null,null,null,null,null,1,null,"IAS 1:10(d)","d) a statement of cash flows for the period;"]
[null,null,null,"1C'2",1,null,null,"IAS 1:10(e)","e) notes, comprising significant accounting policies and other explanatory information;"]
[null,null,null,null,null,1,null,"IAS 1:10(ea)","ea) comparative information in respect of the preceding period as specified in paragraphs 38 and 38A; and"]
[null,null,null,null,null,1,null,"IAS 1:10(f)","f) when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements in accordance with paragraphs 40A-40D of IAS 1, a statement of financial position as at the beginning of the preceding period."]
["1C'1-G",null,null,null,null,null,null,"IAS 1:10","1) An entity may use titles for the statements other than those used in this Standard. For example, an entity may use the title ‘statement of comprehensive income’ instead of ‘statement of profit or loss and other comprehensive income’."]
["1C'1-G",null,null,null,null,null,null,"IAS 1:10A","An entity may present a single statement of profit or loss and other comprehensive income, with profit or loss and other comprehensive income presented in two sections. The sections shall be presented together, with the profit or loss section presented first followed directly by the other comprehensive income section. An entity may present the profit or loss section in a separate statement of profit or loss. If so, the separate statement of profit or loss shall immediately precede the statement presenting comprehensive income."]
[null,null,null,null,null,1,null,"IAS 1:11","All of the financial statements in a complete set of financial statements shall be presented with equal prominence."]
[null,null,null,null,null,null,null,null,"Fair presentation and compliance with IFRSs"]
[null,null,null,"1C'3",1,1,null,"IAS 1:15","The financial statements shall present fairly the financial position, financial performance and cash flows of the entity."]
["1C'3-G",null,null,null,null,null,null,null,"Notes:"]
["1C'3-G",null,null,null,null,null,null,"IAS 1:15","1) Fair presentation requires the faithful representation of the effects of transactions, other events and conditions, in accordance with the definitions and recognition criteria for assets, liabilities, income and expenses set out in the 2001 Framework for the Preparation and Presentation of Financial Statements. The application of IFRSs, with additional disclosure when necessary, is presumed to result in financial statements that achieve a fair presentation."]
["1C'3-G",null,null,null,null,null,null,"IAS 1:15","1) Fair presentation requires the faithful representation of the effects of transactions, other events and conditions, in accordance with the definitions and recognition criteria for assets, liabilities, income and expenses set out in the Conceptual Framework for Financial Reporting (Conceptual Framework), as issued in 2018. The application of IFRSs, with additional disclosure when necessary, is presumed to result in financial statements that achieve a fair presentation."]
["1C'3-G",null,null,null,null,null,null,"IAS 1:139S","Amendments to References to the Conceptual Framework in IFRS Standards, issued in 2018, amended paragraphs 7, 15, 19–20, 23–24, 28 and 89. An entity shall apply those amendments for annual periods beginning on or after 1 January 2020. Earlier application is permitted if at the same time an entity also applies all other amendments made by Amendments to References to the Conceptual Framework in IFRS Standards. An entity shall apply the amendments to IAS 1 retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. However, if an entity determines that retrospective application would be impracticable or would involve undue cost or effort, it shall apply the amendments to IAS 1 by reference to paragraphs 23–28, 50–53 and 54F of IAS 8."]
["1C'3-G",null,null,null,null,null,null,"IAS 1:17","2) In virtually all circumstances, an entity achieves a fair presentation by compliance with applicable IFRSs. A fair presentation also requires an entity:"]
["1C'3-G",null,null,null,null,null,null,null,"• to select and apply accounting policies in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, which sets out a hierarchy of authoritative guidance that management considers in the absence of an IFRS that specially applies to an item;"]
["1C'3-G",null,null,null,null,null,null,null,"• to present information, including accounting policies, in a manner that provides relevant, reliable, comparable and understandable information; and"]
["1C'3-G",null,null,null,null,null,null,null,"• to provide additional disclosures when compliance with the specific requirements in IFRSs is insufficient to enable users to understand the impact of particular transactions, other events and conditions on the entity’s financial position and financial performance."]
[null,null,null,"1C'4",1,1,null,"IAS 1:16","Did the entity whose financial statements comply with IFRSs, make an explicit and unreserved statement of such compliance in the notes?"]
["1C'4-G",null,null,null,null,null,null,null,"Notes:"]
["1C'4-G",null,null,null,null,null,null,"IAS 1:16","1) An entity shall not describe financial statements as complying with IFRSs unless they comply with all the requirements of IFRSs."]
["1C'4-G",null,null,null,null,null,null,"IAS 1:18","2) An entity cannot rectify inappropriate accounting policies either by disclosure of the accounting policies used or by notes or explanatory material."]
[null,null,null,"1B",1,"1B","1B","IAS 1:19","Does management, in extremely rare circumstances, conclude that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework for Financial Reporting, as issued in 2018?"]
["1B-G",null,null,null,null,null,null,"IAS 1:139S","Amendments to References to the Conceptual Framework in IFRS Standards, issued in 2018, amended paragraphs 7, 15, 19–20, 23–24, 28 and 89. An entity shall apply those amendments for annual periods beginning on or after 1 January 2020. Earlier application is permitted if at the same time an entity also applies all other amendments made by Amendments to References to the Conceptual Framework in IFRS Standards. An entity shall apply the amendments to IAS 1 retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. However, if an entity determines that retrospective application would be impracticable or would involve undue cost or effort, it shall apply the amendments to IAS 1 by reference to paragraphs 23–28, 50–53 and 54F of IAS 8."]
[null,null,null,null,null," ",null,null,"If yes :"]
["1B-Y",null,null,"1B1",2,"1B-1",null,null,"Does the relevant regulatory framework require, or otherwise not prohibit, such a departure?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["1B-Y","1B1-G",null,null,null,null,null,"IAS 1:24","Notes:"]
["1B-Y","1B1-G",null,null,null,null,null,null,"1) An item of information would conflict with the objective of financial statements when it does not represent faithfully the transactions, other events and conditions that it either purports to represent or could reasonably be expected to represent and, consequently, it would be likely to influence economic decisions made by users of financial statements."]
["1B-Y","1B1-G",null,null,null,null,null,null,"2) When assessing whether complying with a specific requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework for Financial Reporting, as issued in 2018, management considers:"]
["1B-Y","1B1-G",null,null,null,null,null,null,"• why the objective of financial statements is not achieved in the particular circumstances; and"]
["1B-Y","1B1-G",null,null,null,null,null,null,"• how the entity’s circumstances differ from those of other entities that comply with the requirement. If other entities in similar circumstances comply with the requirement, there is a rebuttable presumption that the entity’s compliance with the requirement would not be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework for Financial Reporting, as issued in 2018."]
["1B-Y","1B1-G",null,null,null,null,null,"IAS 1:139S","Amendments to References to the Conceptual Framework in IFRS Standards, issued in 2018, amended paragraphs 7, 15, 19–20, 23–24, 28 and 89. An entity shall apply those amendments for annual periods beginning on or after 1 January 2020. Earlier application is permitted if at the same time an entity also applies all other amendments made by Amendments to References to the Conceptual Framework in IFRS Standards. An entity shall apply the amendments to IAS 1 retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. However, if an entity determines that retrospective application would be impracticable or would involve undue cost or effort, it shall apply the amendments to IAS 1 by reference to paragraphs 23–28, 50–53 and 54F of IAS 8."]
["1B-Y","1B1-Y",null,null,null,"1B-1",null,"IAS 1:19","The entity shall depart from that requirement in the manner set out in paragraph 20 of IAS 1 (see below)"]
["1B-Y","1B1-Y",null,null,null,"1B-1",null,"IAS 1:20","When an entity has departed from a requirement of an IFRS in accordance with paragraph 19 of IAS 1 (see above), it shall disclose:"]
["1B-Y","1B1-Y",null,null,null,null,null,"IAS 1:20(a)","a) that management has concluded that the financial statements present fairly the entity’s financial position, financial performance and cash flows;"]
["1B-Y","1B1-Y",null,null,null,null,null,"IAS 1:20(b)","b) that it has complied with applicable IFRSs, except that it has departed from a particular requirement to achieve a fair presentation;"]
["1B-Y","1B1-Y",null,null,null,null,null,"IAS 1:20(c)","c) i) the title of the IFRS from which the entity has departed;"]
["1B-Y","1B1-Y",null,null,null,null,null,null,"ii) the nature of the departure (including the treatment that the IFRS would require);"]
["1B-Y","1B1-Y",null,"1B1C1",3,null,null,null,"iii) the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework for Financial Reporting, as issued in 2018; and"]
["1B-Y","1B1-Y","1B1C1-G",null,null,null,null,"IAS 1:139S","Amendments to References to the Conceptual Framework in IFRS Standards, issued in 2018, amended paragraphs 7, 15, 19–20, 23–24, 28 and 89. An entity shall apply those amendments for annual periods beginning on or after 1 January 2020. Earlier application is permitted if at the same time an entity also applies all other amendments made by Amendments to References to the Conceptual Framework in IFRS Standards. An entity shall apply the amendments to IAS 1 retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. However, if an entity determines that retrospective application would be impracticable or would involve undue cost or effort, it shall apply the amendments to IAS 1 by reference to paragraphs 23–28, 50–53 and 54F of IAS 8."]
["1B-Y","1B1-Y",null,null,null,null,null,null,"iv) the treatment adopted; and"]
["1B-Y","1B1-Y",null,null,null,null,null,"IAS 1:20(d)","d) for each period presented, the financial impact of the departure on each item in the financial statements that would have been reported in complying with the requirement."]
[null,null,null,null,null,null,null,null,"If no :"]
["1B-Y","1B1-G",null,null,null,null,null,null,"Note: In extremely rare circumstance, management may conclude that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Framework, but the relevant regulatory framework prohibits departure from the requirement."]
["1B-Y","1B1-N",null,null,null,"1B-1",null,"IAS 1:23","The entity shall, to the maximum extent possible, reduce the perceived misleading aspects of compliance by disclosing:"]
["1B-Y","1B1-N",null,null,null,null,null,"IAS 1:23(a)","a) i) the title of the IFRS in question;"]
["1B-Y","1B1-N",null,null,null,null,null,null,"ii) the nature of the requirement; and"]
["1B-Y","1B1-N",null,"1B1C2",3,null,null,null,"iii) the reason why management has concluded that complying with that requirement is so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework for Financial Reporting, as issued in 2018; and"]
["1B-Y","1B1-Y","1B1C2-G",null,null,null,null,"IAS 1:139S","Amendments to References to the Conceptual Framework in IFRS Standards, issued in 2018, amended paragraphs 7, 15, 19–20, 23–24, 28 and 89. An entity shall apply those amendments for annual periods beginning on or after 1 January 2020. Earlier application is permitted if at the same time an entity also applies all other amendments made by Amendments to References to the Conceptual Framework in IFRS Standards. An entity shall apply the amendments to IAS 1 retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. However, if an entity determines that retrospective application would be impracticable or would involve undue cost or effort, it shall apply the amendments to IAS 1 by reference to paragraphs 23–28, 50–53 and 54F of IAS 8."]
["1B-Y","1B1-N",null,null,null,null,null,"IAS 1:23(b)","b) for each period presented, the adjustments to each item in the financial statements that management has concluded would be necessary to achieve a fair presentation."]
[null,null,null,"1C",1,"1C","1C",null,"Has the entity departed from a requirement of an IFRS in a prior period, and does that departure affect the amounts recognised in the financial statements for the current period?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["1C-Y",null,null,"1CC1",2,"1C",null,"IAS 1:21","It shall make the disclosures set out in paragraphs 20(c) and 20(d) of IAS 1 (see guidance)."]
["1C-Y","1CC1-G",null,null,null,null,null,null,"Notes:"]
["1C-Y","1CC1-G",null,null,null,null,null,null,"The entity shall disclose:"]
["1C-Y","1CC1-G",null,null,null,null,null,"IAS 1:20(c)","c)      i) the title of the IFRS from which the entity has departed;"]
["1C-Y","1CC1-G",null,null,null,null,null,null,"ii) the nature of the departure (including the treatment that the IFRS would require);"]
["1C-Y","1CC1-G",null,null,null,null,null,null,"iii) the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework for Financial Reporting, as issued in 2018; and"]
["1C-Y","1CC1-G",null,null,null,null,null,"IAS 1:139S","Amendments to References to the Conceptual Framework in IFRS Standards, issued in 2018, amended paragraphs 7, 15, 19–20, 23–24, 28 and 89. An entity shall apply those amendments for annual periods beginning on or after 1 January 2020. Earlier application is permitted if at the same time an entity also applies all other amendments made by Amendments to References to the Conceptual Framework in IFRS Standards. An entity shall apply the amendments to IAS 1 retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. However, if an entity determines that retrospective application would be impracticable or would involve undue cost or effort, it shall apply the amendments to IAS 1 by reference to paragraphs 23–28, 50–53 and 54F of IAS 8."]
["1C-Y","1CC1-G",null,null,null,null,null,null,"iv) the treatment adopted; and"]
["1C-Y","1CC1-G",null,null,null,null,null,"IAS 1:20(d)","d) for each period presented, the financial impact of the departure on each item in the financial statements that would have been reported in complying with the requirement."]
["1C-Y","1CC1-G",null,null,null,null,null,"IAS 1:22","Note: Paragraph 21 of IAS 1 (see above) applies, for example, when an entity departed in a prior period from a requirement in an IFRS for the measurement of assets or liabilities and that departure affects the measurement of changes in assets and liabilities recognised in the current period’s financial statements."]
[null,null,null,null,null,null,null,null,"Going concern"]
[null,null,null,null,null,1,null,"IAS 1:25","When preparing financial statements, management shall make an assessment of an entity’s ability to continue as a going concern."]
[null,null,null,null,null,1,null,"IAS 1:25","An entity shall prepare financial statements on a going concern basis unless management either intends to liquidate the entity or to cease trading, or has no realistic alternative but to do so."]
[null,null,null,"1D",1,"1D","1D",null,"Is management aware, in making its assessment of the entity's ability to continue as a going concern, of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["1D-Y",null,null,null,null,"1D",null,"IAS 1:25","The entity shall disclose those uncertainties."]
["1D-Y",null,null,"1DC1",2,"1D",null,"IAS 1:25","When an entity does not prepare financial statements on a going concern basis, it shall disclose that fact, together with the basis on which the financial statements are prepared and the reason why the entity is not regarded as a going concern."]
["1D-Y","1DC1-G",null,null,null,null,null,"IAS 1:26","Note: In assessing whether the going concern assumption is appropriate, management takes into account all available information about the future, which is at least, but is not limited to, twelve months from the end of the reporting period. When an entity has a history of profitable operations and ready access to financial resources, the entity may reach a conclusion that the going concern basis of accounting is appropriate without detailed analysis. In other cases, management may need to consider a wide range of factors relating to current and expected profitability, debt repayment schedules and potential sources of replacement financing before it can satisfy itself that the going concern basis is appropriate"]
[null,null,null,null,null,null,null,null,"Accrual basis of accounting"]
[null,null,null,null,null,1,null,"IAS 1:27","An entity shall prepare its financial statements, except for cash flow information, using the accrual basis of accounting."]
[null,null,null,null,null,null,null,null,"Materiality and aggregation"]
[null,null,null,"1C'5",1,1,null,"IAS 1:29","An entity shall present each material class of similar items separately in the financial statements."]
[null,null,null,"1C'5",null,1,null,"IAS 1:29","An entity shall present separately items of a dissimilar nature or function unless they are immaterial."]
["1C'5-G",null,null,null,null,null,null,null,"Notes:"]
["1C'5-G",null,null,null,null,null,null,"IAS 1:7","1) Omissions or misstatements of items are material if they could, individually or collectively, influence the economic decisions that users make on the basis of the financial statements. Materiality depends on the size and nature of the omission or misstatement judged in the surrounding circumstances. The size or nature of the item, or a combination of both, could be the determining factor."]
["1C'5-G",null,null,null,null,null,null,"IAS 1:7","1) Information is material if omitting, misstating or obscuring it could reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements, which provide financial information about a specific reporting entity."]
["1C'5-G",null,null,null,null,null,null,null,"Materiality depends on the nature or magnitude of information, or both. An entity assesses whether information, either individually or in combination with other information, is material in the context of its financial statements taken as a whole."]
["1C'5-G",null,null,null,null,null,null,null,"Information is obscured if it is communicated in a way that would have a similar effect for primary users of financial statements to omitting or misstating that information.  The following are examples of circumstances that may result in material information being obscured: "]
["1C'5-G",null,null,null,null,null,null,null,"a) information regarding a material item, transaction or other event is disclosed in the financial statements but the language used is vague or unclear; "]
["1C'5-G",null,null,null,null,null,null,null,"b) information regarding a material item, transaction or other event is scattered throughout the financial statements;"]
["1C'5-G",null,null,null,null,null,null,null,"c) dissimilar items, transactions or other events are inappropriately aggregated;"]
["1C'5-G",null,null,null,null,null,null,null,"d) similar items, transactions or other events are inappropriately disaggregated; and"]
["1C'5-G",null,null,null,null,null,null,null,"e) the understandability of the financial statements is reduced as a result of material information being hidden by immaterial information to the extent that a primary user is unable to determine what information is material. \n\n"]
["1C'5-G",null,null,null,null,null,null,"IAS 1:139T","Definition of Material (Amendments to IAS 1 and IAS 8), issued in October 2018, amended paragraph 7 of IAS 1 and paragraph 5 of IAS 8, and deleted paragraph 6 of IAS 8. An entity shall apply those amendments prospectively for annual periods beginning on or after 1 January 2020. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact."]
["1C'5-G",null,null,null,null,null,null,"IAS 1:30","2) If a line item is not individually material, it is aggregated with other items either in those financial statements or in the notes."]
["1C'5-G",null,null,null,null,null,null,"IAS 1:30","3) An item that is not sufficiently material to warrant separate presentation in the financial statements may warrant separate presentation in the notes."]
["1C'5-G",null,null,null,null,null,null,"IAS 1:30A","When applying this and other IFRSs an entity shall decide, taking into consideration all relevant facts and circumstances, how it aggregates information in the financial statements, which include the notes. An entity shall not reduce the understandability of its financial statements by obscuring material information with immaterial information or by aggregating material items that have different natures or functions."]
["1C'5-G",null,null,null,null,null,null,"IAS 1:31","Some IFRSs specify information that is required to be included in the financial statements, which include the notes. An entity need not provide a specific disclosure required by an IFRS if the information resulting from that disclosure is not material. This is the case even if the IFRS contains a list of specific requirements or describes them as minimum requirements. An entity shall also consider whether to provide additional disclosures when compliance with the specific requirements in IFRS is insufficient to enable users of financial statements to understand the impact of particular transactions, other events and conditions on the entity’s financial position and financial performance."]
[null,null,null,null,null,null,null,null,"Offsetting"]
[null,null,null,"1C'6",1,1,null,"IAS 1:32","An entity shall not offset assets and liabilities or income and expenses, unless required or permitted by an IFRS."]
["1C'6-G",null,null,null,null,null,null,"IAS 1:33","Note: Measuring assets net of valuation allowances (e.g. obsolescence allowances on inventories and doubtful allowances on receivables) is not offsetting."]
[null,null,null,"1C'7",1,"1-1",null,"IAS 1:34","Has the entity undertook in the course of its ordinary activities, other transactions that do not generate revenue but are incidental to the main revenue-generating activities?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["1C'7-Y",null,null,"1C'7C2",2,"1-1",null,"IAS 1:34","Has the entity presented the results of such transactions, when this presentation reflects the substance of the transaction or other event, by netting any income with related expenses arising on the same transaction ?"]
["1C'7-Y","1C'7C2-G",null,null,null,null,null,"IAS 1:34","IFRS 15 Revenue from Contracts with Customers requires an entity to measure revenue from contracts with customers at the amount of consideration to which the entity expects to be entitled in exchange for transferring promised goods or services. For example, the amount of revenue recognised reflects any trade discounts and volume rebates the entity allows. For example:an entity presents gains and losses on the disposal of non-current assets, including investments and operating assets, by deducting from the amount of consideration on disposal the carrying amount of the asset and related selling expenses; and an entity may net expenditure related to a provision that is recognised in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets and reimbursed under a contractual arrangement with a third party (for example, a supplier’s warranty agreement) against the related reimbursement."]
[null,null,null,null,null,1,null,"IAS 1:35","An entity presents gains and losses arising from a group of similar transactions (e.g. foreign exchange gains and losses, or gains and losses arising on financial instruments held for trading) on a net basis unless the gains and losses are material, in which case the entity presents such gains and losses separately."]
[null,null,null,null,null,null,null,null,"Frequency of reporting"]
[null,null,null,"1E",1,"1E","1E",null,"Did the entity change the end of its reporting period and are the financial statements presented for a period longer or shorter than one year?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["1E-Y",null,null,null,null,"1E",null,null,"The entity shall disclose:"]
["1E-Y",null,null,null,null,null,null,"IAS 1:36","a) the period covered by the financial statements;"]
["1E-Y",null,null,"1EC1",2,null,null,"IAS 1:36(a)","b) the reason for using a period longer or shorter than one year; and"]
["1E-Y","1EC1-G",null,null,null,null,null,null,"Notes:"]
["1E-Y","1EC1-G",null,null,null,null,null,"IAS 1:36","1) An entity shall present a complete set of financial statements (including comparative information) at least annually."]
["1E-Y","1EC1-G",null,null,null,null,null,"IAS 1:37","2) Normally, an entity consistently prepares financial statements for a one-year period. However, for practical reasons, some entities prefer to report, for example, for a 52-week period. IAS 1 does not preclude this practice."]
["1E-Y",null,null,null,null,null,null,"IAS 1:36(b)","c) the fact that amounts presented in the financial statements are not entirely comparable."]
[null,null,null,null,null,null,null,null,"Comparative information"]
[null,null,null,null,null,1,null,"IAS 1:38","Except when IFRSs permit or require otherwise, an entity shall present comparative information in respect of the preceding period for all amounts reported in the current period’s financial statements."]
[null,null,null,"1C'8",1,1,null,"IAS 1:38","An entity shall include comparative information for narrative and descriptive information if it is relevant to understanding the current period’s financial statements."]
["1C'8-G",null,null,null,null,null,null,null,"Notes:"]
["1C'8-G",null,null,null,null,null,null,"IAS 1:38A","1) An entity shall present, as a minimum, two statements of financial position, two statements of profit or loss and other comprehensive income, two separate statements of profit or loss (if presented), two statements of cash flows and two statements of changes in equity, and related notes."]
["1C'8-G",null,null,null,null,null,null,"IAS 1:38B","2) In some cases, narrative information provided in the financial statements for the preceding period(s) continues to be relevant in the current period. For example, an entity discloses in the current period details of a legal dispute, the outcome of which was uncertain at the end of the preceding period and is yet to be resolved. Users may benefit from the disclosure of information that the uncertainty existed at the end of the preceding period and from the disclosure of information about the steps that have been taken during the period to resolve the uncertainty."]
["1C'8-G",null,null,null,null,null,null,"IAS 1:38C","3) An entity may present comparative information in addition to the minimum comparative financial statements required by IFRSs, as long as that information is prepared in accordance with IFRSs. This comparative information may consist of one or more statements referred to in paragraph 10, but need not comprise a complete set of financial statements. When this is the case, the entity shall present related note information for those additional statements."]
["1C'8-G",null,null,null,null,null,null,"IAS 1:38D","For example, an entity may present a third statement of profit of loss and other comprehensive income (thereby presenting the current period, the preceding period and one additional comparative period). However, the entity is not required to present a third statement of financial position, a third statement of cash flows or a third statement of changes in equity (i.e. an additional financial statement comparative). The entity is required to present, in the notes to the financial statements, the comparative information related to that additional statement of profit or loss and other comprehensive income."]
[null,null,null,"1F",1,"1F","1F",null,"Has the entity applied an accounting policy retrospectively, made a retrospective restatement of items in its financial statements, reclassified items in its financial statements or otherwise changed the presentation of items in its financial statements?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["1F-Y",null,null,"1FC1",2,"1F",null,"IAS 1:40A","An entity shall present a third statement of financial position as at the beginning of the preceding period in addition to the minimum comparative financial statements required in paragraph 38A of IAS 1 if:"]
["1F-Y",null,null,null,null,null,null,null,"a) it applies an accounting policy retrospectively, makes a retrospective restatement of items in its financial statements or reclassifies items in its financial statements; and"]
["1F-Y",null,null,null,null,null,null,null,"b) the retrospective application, retrospective restatement or the reclassification has a material effect on the information in the statement of financial position at the beginning of the preceding period."]
["1F-Y","1FC1-G",null,null,null,null,null,"IAS 1:40B","Notes: 1) In the circumstances described in paragraph 40A of IAS 1, an entity shall present three statements of financial position as at: a) the end of the current period; b) the end of the preceding period; and c) the beginning of the preceding period."]
["1F-Y","1FC1-G",null,null,null,null,null,"IAS 1:40C","2) When an entity is required to present an additional statement of financial position in accordance with paragraph 40A of IAS 1, it must disclose the information required by paragraphs 41–44 and IAS 8. However, it need not present the related notes to the opening statement of financial position as at the beginning of the preceding period."]
["1F-Y","1FC1-G",null,null,null,null,null,"IAS 1:40D","3) The date of that opening statement of financial position shall be as at the beginning of the preceding period regardless of whether an entity’s financial statements present comparative information for earlier periods (as permitted in paragraph 38C of IAS 1)."]
["1F-Y",null,null,"1FC2",2,"1F",null,"IAS 1:41","When an entity changes the presentation or classification of items in its financial statements, it shall reclassify comparative amounts, unless it is impracticable to do so."]
["1F-Y","1FC2-G",null,null,null,null,null,"IAS 1:44","Note: IAS 8 sets out the adjustments to comparative information required when an entity changes an accounting policy or corrects an error (see relevant section of this checklist)."]
["1F-Y",null,null,"1F1",2,"1F-1",null,null,"Have comparative amounts been reclassified?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["1F-Y","1F1-Y",null,null,null,"1F-1",null,null,"The entity shall disclose (including as at the beginning of the preceding period):"]
["1F-Y","1F1-Y",null,null,null,null,null,"IAS 1:41(a)","a) the nature of the reclassification;"]
["1F-Y","1F1-Y",null,null,null,null,null,"IAS 1:41(b)","b) the amount of each item or class of items that is reclassified; and"]
["1F-Y","1F1-Y",null,null,null,null,null,"IAS 1:41(c)","c) the reason for the reclassification."]
["1F-Y",null,null,"1F2",2,"1F-2",null,"IAS 1:42","Is it impracticable to reclassify comparative amounts?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["1F-Y","1F2-Y",null,null,null,"1F-2",null,null,"The entity shall disclose:"]
["1F-Y","1F2-Y",null,null,null,null,null,"IAS 1:42(a)","a) the reason for not reclassifying the amounts; and"]
["1F-Y","1F2-Y",null,null,null,null,null,"IAS 1:42(b)","b) the nature of the adjustments that would have been made if the amounts had been reclassified."]
[null,null,null,null,null,null,null,null,"Consistency of presentation"]
[null,null,null,null,null,1,null,"IAS 1:45","An entity shall retain the presentation and classification of items in the financial statements from one period to the next, unless:"]
[null,null,null,"1C'9",1,null,null,"IAS 1:45(a)","a) it is apparent, following a significant change in the nature of the entity’s operations or a review of its financial statements, that another presentation or classification would be more appropriate having regard to the criteria for the selection and application of accounting policies in IAS 8; or"]
["1C'9-G",null,null,null,null,null,null,"IAS 1:46","Note: For example, a significant acquisition or disposal, or a review of the presentation of the financial statements, might suggest that the financial statements need to be presented differently. An entity changes the presentation of its financial statements only if the changed presentation provides information that is reliable and more relevant to users of the financial statements and the revised structure is likely to continue, so that comparability is not impaired. When making such changes in presentation, an entity reclassifies its comparative information in accordance with paragraphs 41 and 42 of IAS 1 (see above)."]
[null,null,null,null,null,null,null,"IAS 1:45(b)","b) an IFRS requires a change in presentation."]
[null,null,null,null,null,null,null,null,"Identification of the financial statements"]
[null,null,null,"1C'10",1,1,null,"IAS 1:49","An entity shall clearly identify the financial statements and distinguish them from other information in the same published document."]
["1C'10-G",null,null,null,null,null,null,"IAS 1:50","Note: IFRSs apply only to the financial statements, and not necessarily to other information presented in an annual report, a regulatory filing, or another document. Therefore, it is important that users can distinguish information that is prepared using IFRSs from other information that may be useful to users but is not the subject of those requirements."]
[null,null,null,null,null,1,null,"IAS 1:51","An entity shall clearly identify each financial statement and the notes."]
[null,null,null,"1C'11",1,1,null,"IAS 1:51","An entity shall display the following information prominently, and repeat it when it is necessary for the information presented to be understandable:"]
[null,null,null,null,null,null,null,"IAS 1:51(a)","a) the name of the reporting entity or other means of identification, and any change in that information from the end of the preceding reporting period;"]
[null,null,null,null,null,null,null,"IAS 1:51(b)","b) whether the financial statements are of the individual entity or a group of entities;"]
[null,null,null,null,null,null,null,"IAS 1:51(c)","c) the date of the end of the reporting period or the period covered by the set of financial statements or notes;"]
[null,null,null,null,null,null,null,"IAS 1:51(d)","d) the presentation currency, as defined in IAS 21 The Effects of Foreign Exchange Rates; and"]
[null,null,null,null,null,null,null,"IAS 1:51(e)","e) the level of rounding used in presenting amounts in the financial statements."]
["1C'11-G",null,null,null,null,null,null,null,"Notes:"]
["1C'11-G",null,null,null,null,null,null,"IAS 1:52","1) An entity meets the requirements of paragraph 51 of IAS 1 (see above) by presenting appropriate headings for pages, statement, notes, columns and the like. Judgement is required in determining the best way of presenting such information. For example, when the financial statements are presented electronically, separate pages are not always used. An entity then presents the above items frequently enough to ensure that the information included in the financial statements can be understood."]
["1C'11-G",null,null,null,null,null,null,"IAS 1:53","2) An entity often makes financial statements more understandable by presenting information in thousands or millions of units of the presentation currency. This is acceptable as long as the entity discloses the level of rounding in presentation and does not omit material information."]
[null,null,null,null,null,null,null,null,"Statement of financial position"]
[null,null,null,null,null,null,null,null,"Information to be presented in the statement of financial position"]
[null,null,null,"1C'12",1,null,null,"IAS 1:54","The statement of financial position shall include line items that present the following amounts:"]
[null,null,null,null,null,null,null,"IAS 1:54(a)","a) property, plant and equipment;"]
[null,null,null,null,null,null,null,"IAS 1:54(b)","b) investment property;"]
[null,null,null,null,null,null,null,"IAS 1:54(c)","c) intangible assets;"]
[null,null,null,null,null,null,null,"IAS 1:54(d)","d) financial assets (excluding amounts shown under (e), (h) and (i) below);"]
[null,null,null,"1C'12'",1,null,null,"IAS 1:54(da)","da) groups of contracts within the scope of IFRS 17 that are assets, disaggregated as required by paragraph 78 of IFRS 17;"]
["1C'12'-G",null,null,null,null,null,null,"IAS 1:139R","IFRS 17, issued in May 2017, amended paragraphs 7, 54 and 82. An entity shall apply those amendments when it applies IFRS 17."]
[null,null,null,null,null,null,null,"IAS 1:54(e)","e) investments accounted for using the equity method;"]
[null,null,null,"1C'13",1,null,null,"IAS 1:54(f)","f) biological assets within the scope of IAS 41 Agriculture;"]
["1C'13-G",null,null,null,null,null,null,null,"Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41), issued in June 2014, amended paragraphs 1 –5, 8, 24 and 44 and added paragraphs 5A–5C and 63. An entity shall apply those amendments for annual periods beginning on or after 1 January 2016."]
[null,null,null,null,null,null,null,"IAS 1:54(g)","g) inventories;"]
[null,null,null,null,null,null,null,"IAS 1:54(h)","h) trade and other receivables;"]
[null,null,null,null,null,null,null,"IAS 1:54(i)","i) cash and cash equivalents;"]
[null,null,null,null,null,null,null,"IAS 1:54(j)","j) the total of assets classified as held for sale and assets included in disposal groups classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations;"]
[null,null,null,null,null,null,null,"IAS 1:54(k)","k) trade and other payables;"]
[null,null,null,null,null,null,null,"IAS 1:54(l)","l) provisions;"]
[null,null,null,null,null,null,null,"IAS 1:54(m)","m) financial liabilities (excluding amounts shown under (k) and (l) above);"]
[null,null,null,"1C'13'",1,null,null,"IAS 1:54(ma)","ma) groups of contracts within the scope of IFRS 17 that are liabilities, disaggregated as required by paragraph 78 of IFRS 17;"]
["1C'13'-G",null,null,null,null,null,null,"IAS 1:139R","IFRS 17, issued in May 2017, amended paragraphs 7, 54 and 82. An entity shall apply those amendments when it applies IFRS 17."]
[null,null,null,null,null,null,null,"IAS 1:54(n)","n) liabilities and assets for current tax, as defined in IAS 12 Income Taxes;"]
[null,null,null,null,null,null,null,"IAS 1:54(o)","o) deferred tax liabilities and deferred tax assets, as defined in IAS 12;"]
[null,null,null,null,null,null,null,"IAS 1:54(p)","p) liabilities included in disposal groups classified as held for sale in accordance with IFRS 5;"]
[null,null,null,null,null,null,null,"IAS 1:54(q)","q) non-controlling interest, presented within equity; and"]
[null,null,null,null,null,null,null,"IAS 1:54(r)","r) issued capital and reserves attributable to owners of the parent."]
["1C'12-G",null,null,null,null,null,null,null,"Notes:"]
["1C'12-G",null,null,null,null,null,null,"IAS 1:57","1) IAS 1 does not prescribe the order or format in which an entity presents items. Paragraph 54 of IAS 1 (see above) simply lists items that are sufficiently different in nature or function to warrant separate presentation in the statement of financial position."]
["1C'12-G",null,null,null,null,null,null,"IAS 1:57","2) In addition:"]
["1C'12-G",null,null,null,null,null,null,null,"• line items are included when the size, nature or function of an item or aggregation of similar items is such that separate presentation is relevant to an understanding of the entity’s financial position; and"]
["1C'12-G",null,null,null,null,null,null,null,"• the descriptions used and the ordering of items or aggregation of similar items may be amended according to the nature of the entity and its transactions, to provide information that is relevant to an understanding of the entity’s financial position (e.g. a financial institution may amend the above descriptions to provide information that is relevant to the operations of a financial institution)."]
[null,null,null,"1C'14",1,"1-2",null,"IAS 1:55","Has the entity presented additional line items (including by disaggregating the line items listed in paragraph 54), headings and subtotals in the statement of financial position if such presentation is relevant to an understanding of the entity’s financial position?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["1C'14-Y",null,null,"1C'14C1",2,"1-2",null,"IAS 1:55A","When the entity presents subtotals in accordance with paragraph 55 (see above), are those subtotals:\n(a) comprised of line items made up of amounts recognised and measured in accordance with IFRS;\n(b) presented and labelled in a manner that makes the line items that constitute the subtotal clear and understandable;\n(c) consistent from period to period, in accordance with paragraph 45; and\n(d) not displayed with more prominence than the subtotals and totals required in IFRS for the statement of financial position."]
[null,null,null,null,null,1,null,"IAS 1:56","When an entity presents current and non-current assets, and current and non-current liabilities, as separate classifications in its statement of financial position, it shall not classify deferred tax assets (liabilities) as current assets (liabilities)."]
[null,null,null,null,null,null,null,null,"Current/non-current distinction"]
[null,null,null,null,null,1,null,"IAS 1:60","An entity shall present current and non-current assets, and current and non-current liabilities, as separate classifications in its statement of financial position except when a presentation based on liquidity provides information that is reliable and more relevant."]
[null,null,null,"1G",1,"1G","1G",null,"Does a presentation based on liquidity provide information that is reliable and more relevant than presentation on a current/non-current basis?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["1G-Y",null,null,"1GC1",2,"1G",null,"IAS 1:60","The entity shall present all assets and liabilities in order of liquidity."]
["1G-Y","1GC1-G",null,null,null,null,null,null,"Notes:"]
["1G-Y","1GC1-G",null,null,null,null,null,"IAS 1:63","1) For some entities, such as financial institutions, a presentation of assets and liabilities in increasing or decreasing order of liquidity provides information that is reliable and is more relevant than a current/non-current presentation because the entity does not supply goods or services within a clearly identifiable operating cycle."]
["1G-Y","1GC1-G",null,null,null,null,null,"IAS 1:64","2) An entity is permitted to present some of its assets and liabilities using a current/non-current distinction and others in order of liquidity when this provides information that is reliable and more relevant. The need for a mixed basis of presentation may arise when an entity has diverse operations."]
[null,null,null,"1C'15",1,1,null,"IAS 1:61","Whichever of the methods of presentation allowed for under paragraph 60 of IAS 1 (see above) is adopted, for each asset and liability line item that combines amounts expected to be recovered or settled (i) no more than twelve months after the reporting period, and (ii) more than twelve months after the reporting period, an entity shall disclose the amount expected to be recovered or settled after more than twelve months."]
["1C'15-G",null,null,null,null,null,null,"IAS 1:65","Note: For example, an entity discloses the amount of inventories that are expected to be recovered more than twelve months after the reporting period."]
[null,null,null,null,null,null,null,null,"Current assets"]
[null,null,null,null,null,1,null,null,"An entity shall classify an asset as current when any of the following criteria are met:"]
[null,null,null,"1C'50",1,null,null,"IAS 1:66(a)","a) it expects to realise the asset, or intends to sell or consume it, in its normal operating cycle;"]
["1C'50-G",null,null,null,null,null,null,"IAS 1:68","Note: The operating cycle of an entity is the time between the acquisition of assets for processing and their realisation in cash or cash equivalents. When the entity’s normal operating cycle is not clearly identifiable, it is assumed to be twelve months. Current assets include assets (such as inventories and trade receivables) that are sold, consumed or realised as part of the normal operating cycle even when they are not expected to be realised within twelve months after the reporting period. Current assets also include assets held primarily for the purpose of trading (examples include some financial assets that meet the definition of held for trading in IFRS 9) and the current portion of non-current financial assets. "]
[null,null,null,null,null,null,null,"IAS 1:66(b)","b) it holds the asset primarily for the purpose of trading;"]
[null,null,null,null,null,null,null,"IAS 1:66(c)","c) it expects to realise the asset within twelve months after the reporting period; or"]
[null,null,null,null,null,null,null,"IAS 1:66(d)","d) the asset is cash or a cash equivalent (as defined in IAS 7 Statement of Cash Flows), unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period."]
[null,null,null,"1C'16",1,1,null,"IAS 1:66","An entity shall classify all assets, other than those meeting one of the criteria set out in paragraph 66 of IAS 1 (see above), as non-current."]
["1C'16-G",null,null,null,null,null,null,"IAS 1:67","Note: IAS 1 uses the term ‘non-current’ to include tangible, intangible and financial assets of a long-term nature. It does not prohibit the use of alternative descriptions as long as the meaning is clear."]
[null,null,null,null,null,null,null,null,"Current liabilities"]
[null,null,null,null,null,1,null,null,"An entity shall classify a liability as current when:"]
[null,null,null,"1C'17",1,null,null,"IAS 1:69(a)","a) it expects to settle the liability in its normal operating cycle;"]
["1C'17-G",null,null,null,null,null,null,"IAS 1:70","Note: Some current liabilities, such as trade payables and some accruals for employee and other operating costs, are part of the working capital used in the entity’s normal operating cycle. Such operating items are classified as current liabilities even if they are due to be settled more than twelve months after the reporting period. The same normal operating cycle applies to the classification of an entity’s assets and liabilities. When the entity’s normal operating cycle is not clearly identifiable, its duration is assumed to be twelve months."]
[null,null,null,null,null,null,null,"IAS 1:69(b)","b) it holds the liability primarily for the purpose of trading;"]
[null,null,null,null,null,null,null,"IAS 1:69(c)","c) the liability is due to be settled within twelve months after the reporting period; or"]
[null,null,null,null,null,null,null,"IAS 1:69(d)","d) it does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting period (see paragraph 73 below). Terms of a liability that could at the option of the counterparty result in its settlement by the issue of equity instruments do not affect its classification."]
[null,null,null,null,null,1,null,"IAS 1:69","An entity shall classify all liabilities, other than those meeting one of the criteria set out in paragraph 69 of IAS 1 (see above), as non-current."]
[null,null,null,null,null,1,null,"IAS 1:72","An entity classifies financial liabilities as current when they are due to be settled within twelve months after the reporting period, even if:"]
[null,null,null,null,null,null,null,null,"a) the original term was for a period longer than twelve months; and"]
[null,null,null,null,null,null,null,null,"b) an agreement to refinance, or to reschedule payments, on a long-term basis is completed after the reporting period and before the financial statements are authorised for issue."]
[null,null,null,"1C'18",1,null,null,"IAS 1:73","If an entity expects, and has the discretion, to refinance or roll over an obligation for at least twelve months after the reporting period under an existing loan facility, it classifies the obligation as non-current, even if it would otherwise be due within a shorter period."]
["1C'18-G",null,null,null,null,null,null,"IAS 1:73","Note: However, when refinancing or rolling over the obligation is not at the discretion of the entity (e.g. there is no arrangement for refinancing), the entity does not consider the potential to refinance the obligation and classifies the obligation as current."]
[null,null,null,"1H",1,"1H","1H",null,"Did the entity breach a provision of a long-term loan agreement on or before the end of the reporting period with the effect that the liability becomes payable on demand?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["1H-Y",null,null,"1HC1",2,"1H",null,"IAS 1:74","The entity classifies the liability as current, even if the lender agreed, after the reporting period and before the authorisation of the financial statements for issue, not to demand payment as a consequence of the breach."]
["1H-Y","1HC1-G",null,null,null,null,null,null,"Notes:"]
["1H-Y","1HC1-G",null,null,null,null,null,"IAS 1:74","1) In the circumstances described in paragraph 74 of IAS 1 (see above), the entity classifies the liability as current because, at the end of the reporting period, it does not have an unconditional right to defer its settlement for at least twelve months after that date."]
["1H-Y","1HC1-G",null,null,null,null,null,null,"2) See the next point below for circumstances where the lender has agreed to an extended period of grace on or before the end of the reporting period."]
["1H-Y",null,null,null,null,"1H",null,"IAS 1:75","The entity classifies the liability as non-current if the lender has agreed by the end of the reporting period to provide a period of grace ending at least twelve months after the reporting period, within which the entity can rectify the breach and during which the lender cannot demand immediate repayment."]
[null,null,null,null,null,1,null,"IAS 1:76","In respect of loans classified as current liabilities, if the following events occur between the end of the reporting period and the date the financial statements are authorised for issue, those events are disclosed as non-adjusting events in accordance with IAS 10 Events after the Reporting Period:"]
[null,null,null,null,null,null,null,null,"a) refinancing on a long-term basis;"]
[null,null,null,null,null,null,null,null,"b) rectification of a breach of a long-term loan agreement; and"]
[null,null,null,null,null,null,null,null,"c) the granting by the lender of a period of grace to rectify a breach of a long-term loan agreement ending at least twelve months after the reporting period."]
[null,null,null,null,null,null,null,null,"Information to be presented either in the statement of financial position or in the notes"]
[null,null,null,"1C'19",1,1,null,"IAS 1:77","An entity shall disclose, either in the statement of financial position or in the notes, further sub-classifications of the line items presented, classified in a manner appropriate to the entity’s operations."]
["1C'19-G",null,null,null,null,null,null,"IAS 1:78","Note: The detail provided in sub-classifications depends on the requirements of IFRSs and on the size, nature and function of the amounts involved. An entity also uses the factors set out in paragraph 58 of IAS 1 (see below) to decide the basis of sub-classification. The disclosures vary for each item, for example:"]
["1C'19-G",null,null,null,null,null,null,null,"• items of property, plant and equipment are disaggregated into classes in accordance with IAS 16 Property, Plant and Equipment;"]
["1C'19-G",null,null,null,null,null,null,null,"• receivables are disaggregated into amounts receivable from trade customers, receivables from related parties, prepayments and other amounts;"]
["1C'19-G",null,null,null,null,null,null,null,"• inventories are disaggregated (in accordance with IAS 2 Inventories) into classifications such as merchandise, production supplies, materials, work in progress and finished goods;"]
["1C'19-G",null,null,null,null,1,null,null,"• provisions are disaggregated into provisions for employee benefits and other items; and"]
["1C'19-G",null,null,null,null,null,null,null,"• equity capital and reserves are disaggregated into various classes, such as paid-in capital, share premium and reserves."]
["1C'19-G",null,null,null,null,null,null,"IAS 1:58","Note:"]
["1C'19-G",null,null,null,null,null,null,null,"An entity makes the judgement about whether to present additional items separately on the basis of an assessment of:"]
["1C'19-G",null,null,null,null,null,null,null,"• the nature and liquidity of assets;"]
["1C'19-G",null,null,null,null,null,null,null,"• the function of assets within the entity; and"]
["1C'19-G",null,null,null,null,null,null,null,"• the amounts, nature and timing of liabilities."]
[null,null,null,null,null,1,null,null,"An entity shall disclose the following, either in the statement of financial position or the statement of changes in equity, or in the notes:"]
[null,null,null,null,null,null,null,"IAS 1:79(a)","a) for each class of share capital:"]
[null,null,null,null,null,null,null,null,"i) the number of shares authorised;"]
[null,null,null,null,null,null,null,null,"ii) the number of shares issued and fully paid, and issued but not fully paid;"]
[null,null,null,null,null,null,null,null,"iii) par value per share, or that the shares have no par value;"]
[null,null,null,null,null,null,null,null,"iv) a reconciliation of the number of shares outstanding at the beginning and at the end of the period;"]
[null,null,null,null,null,null,null,null,"v) the rights, preferences and restrictions attaching to that class, including restrictions on the distribution of dividends and the repayment of capital;"]
[null,null,null,null,null,null,null,null,"vi) shares in the entity held by the entity or by its subsidiaries or associates; and"]
[null,null,null,null,null,null,null,null,"vii) shares reserved for issue under options and contracts for the sale of shares, including the terms and amounts; and"]
[null,null,null,null,null,null,null,"IAS 1:79(b)","b) a description of the nature and purpose of each reserve within equity."]
[null,null,null,null,null,1,null,"IAS 1:80","An entity without share capital (e.g. a partnership or trust), shall disclose information equivalent to that required by paragraph 79(a) of IAS 1 (see above), showing changes during the period in each category of equity interest and the rights, preferences and restrictions attaching to each category of equity interest."]
[null,null,null,"1I",1,"1I","1I",null,"Did the entity hold a puttable financial instrument or an instrument that imposes on the entity some obligations arising on liquidation?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["1I-Y",null,null,null,null,"1I",null,"IAS 1:80A","If an entity has reclassified between financial liabilities and equity either (i) a puttable financial instrument classified as an equity instrument, or (ii) an instrument that imposes on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and is classified as an equity instrument, it shall disclose:"]
["1I-Y",null,null,null,null,null,null,null,"a) the amount reclassified into and out of each category (financial liabilities or equity); and"]
["1I-Y",null,null,null,null,null,null,null,"b) the timing and reason for that classification:"]
[null,null,null,null,null,null,null,null,"Statement of comprehensive income"]
[null,null,null,null,null,null,null,null,"Statement(s) of profit or loss and other comprehensive income"]
[null,null,null,"1C'20",1,1,null,"IAS 1:81A","The statement of profit or loss and other comprehensive income shall present, in addition to the profit or loss and other comprehensive income sections:"]
[null,null,null,null,null,null,null,"IAS 1:81A (a)","a) profit or loss;"]
[null,null,null,null,null,null,null,"IAS 1:81A (b)","b) total other comprehensive income;"]
[null,null,null,null,null,null,null,"IAS 1:81A (c)","c) comprehensive income for the period, being the total of profit or loss and other comprehensive income."]
["1C'20-G",null,null,null,null,null,null,null,"Note: If an entity presents a separate statement of profit or loss it does not present the profit or loss section in the statement presenting comprehensive income."]
[null,null,null,"1C'21",1,1,null,"IAS 1:81B","An entity shall present the following items, in addition to the profit or loss and other comprehensive income sections, as allocation of profit or loss and other comprehensive income for the period:"]
[null,null,null,null,null,null,null,"IAS 1:81B (a)","a) profit or loss for the period attributable to:\n      (i)  non-controlling interests, and\n      (ii) owners of the parent."]
[null,null,null,null,null,null,null,"IAS 1:81B (b)","b) comprehensive income for the period attributable to:\n      (i)  non-controlling interests, and\n      (ii) owners of the parent."]
["1C'21-G",null,null,null,null,null,null,null,"Note: If an entity presents profit or loss in a separate statement it shall present (a) in that statement."]
[null,null,null,null,null,1,null,"IAS 1:82","Information to be presented in the profit or loss section or the statement of profit or loss\n\nIn addition to items required by other IFRSs, the profit or loss section or the statement of profit or loss shall include line items that present the following amounts for the period:"]
[null,null,null,null,null,null,null,"IAS 1:82(a)","a) revenue, presenting separately interest revenue calculated using the effective interest method;"]
[null,null,null,"1C'22",1,null,null,"IAS 1:82(a)","a) revenue, presenting separately:\n     (i) interest revenue calculated using the effective interest method; and\n    (ii) insurance revenue (see IFRS 17);"]
["1C'22-G",null,null,null,null,null,null,"IAS 1:139R","IFRS 17, issued in May 2017, amended paragraphs 7, 54 and 82. An entity shall apply those amendments when it applies IFRS 17."]
[null,null,null,null,null,null,null,"IAS 1:82(aa)","aa) gains and losses arising from the derecognition of financial assets measured at amortised cost;"]
[null,null,null,"1C'22'",1,null,null,"IAS 1:82(ab)","ab)  insurance service expenses from contracts issued within the scope of IFRS 17 (see IFRS 17);"]
[null,null,null,"1C'22'",1,null,null,"IAS 1:82(ac)","ac)   income or expenses from reinsurance contracts held (see IFRS 17);"]
["1C'22'-G",null,null,null,null,null,null,"IAS 1:139R","IFRS 17, issued in May 2017, amended paragraphs 7, 54 and 82. An entity shall apply those amendments when it applies IFRS 17."]
[null,null,null,null,null,null,null,"IAS 1:82(b)","b) finance costs;"]
[null,null,null,null,null,null,null,"IAS 1:82(ba)","ba) impairment losses (including reversals of impairment losses or impairment gains) determined in accordance with Section 5.5 of IFRS 9;"]
[null,null,null,"1C'23",1,null,null,"IAS 1:82(bb)","bb)  insurance finance income or expenses from contracts issued within the scope of IFRS 17 (see IFRS 17);"]
[null,null,null,"1C'23",1,null,null,"IAS 1:82(bc)","bc)  finance income or expenses from reinsurance contracts held (see IFRS 17);"]
["1C'23-G",null,null,null,null,null,null,"IAS 1:139R","IFRS 17, issued in May 2017, amended paragraphs 7, 54 and 82. An entity shall apply those amendments when it applies IFRS 17."]
[null,null,null,null,null,null,null,"IAS 1:82(c)","c) share of profit or loss of associates and joint ventures accounted for using the equity method;"]
[null,null,null,null,null,null,null,"IAS 1:82(ca)","ca) if a financial asset is reclassified out of the amortised cost measurement category so that it is measured at fair value through profit or loss, any gain or loss arising from a difference between the previous amortised cost of the financial asset and its fair value at the reclassification date (as defined in IFRS 9);"]
[null,null,null,null,null,null,null,"IAS 1:82(cb)","cb) if a financial asset is reclassified out of the fair value through other comprehensive income measurement category so that it is measured at fair value through profit or loss, any cumulative gain or loss previously recognised in other comprehensive income that is reclassified to profit or loss;"]
[null,null,null,null,null,null,null,"IAS 1:82(d)","d) tax expense;"]
[null,null,null,null,null,null,null,"IAS 1:82(ea)","ea) a single amount for the total of discontinued operations (see IFRS 5)."]
[null,null,null,null,null,null,null,null,"Information to be presented in the other comprehensive income section"]
[null,null,null,"1C'25",1,1,null,"IAS 1:82A","The other comprehensive income section shall present line items for the\namounts for the period of:"]
[null,null,null,null,null,null,null,"IAS 1:82A a)","items of other comprehensive income (excluding amounts in paragraph (b)), classified by nature and grouped into those that, in accordance with other IFRSs:\n(i) will not be reclassified subsequently to profit or loss; and\n(ii) will be reclassified subsequently to profit or loss when specific conditions are met."]
[null,null,null,null,null,null,null,"IAS 1:82A b)","the share of the other comprehensive income of associates and\njoint ventures accounted for using the equity method, separated\ninto the share of items that, in accordance with other IFRSs:\n(i) will not be reclassified subsequently to profit or loss; and\n(ii) will be reclassified subsequently to profit or loss when specific conditions are met."]
[null,null,null,"1C'26",1,"1-3",null,"IAS 1:85","Has the entity presented additional line items (including by disaggregating the line items listed in paragraph 82), headings and subtotals in the statement(s) presenting profit or loss and other comprehensive income when such presentation is relevant to an understanding of the entity’s financial performance?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["1C'26-Y",null,null,"1C'26C1",2,"1-3",null,"IAS 1:85A","When the entity presents subtotals in accordance with paragraph 55 (see above), are those subtotals:\n(a) comprised of line items made up of amounts recognised and measured in accordance with IFRS;\n(b) presented and labelled in a manner that makes the line items that constitute the subtotal clear and understandable;\n(c) consistent from period to period, in accordance with paragraph 45; and\n(d) not displayed with more prominence than the subtotals and totals required in IFRS for the statement(s) presenting profit or loss and other comprehensive income."]
["1C'26-Y",null,null,"1C'26C2",2,"1-3",null,"IAS 1:85B","Has the entity presented the line items in the statement(s) presenting profit or loss and other comprehensive income that reconcile any subtotals presented in accordance with paragraph 85 with the subtotals or totals required in IFRS for such statement(s)?"]
["1C'26-Y","1C'26C2-G",null,null,null,null,null,"IAS 1:86","Note: An entity includes additional line items in the statement(s) presenting profit or loss and other comprehensive income, and it amends the descriptions used and the ordering of items, when this is necessary to explain the elements of financial performance. An entity considers factors such as materiality and the nature and function of the items of income and expense. For example, a financial institution may amend the descriptions to provide information that is relevant to the operations of a financial institution."]
[null,null,null,null,null,1,null,"IAS 1:87","An entity shall not present any items of income or expense as extraordinary items, in the statement(s) presenting profit or loss and other comprehensive income , or in the notes."]
[null,null,null,null,null,null,null,null,"Profit or loss for the period"]
[null,null,null,"1C'29",1,1,null,"IAS 1:88","An entity shall recognise all items of income and expense in a period in profit or loss unless an IFRS requires or permits otherwise."]
["1C'29-G",null,null,null,null,null,null,null,"Notes:"]
["1C'29-G",null,null,null,null,null,null,"IAS 1:89","1) Some IFRSs specify circumstances when an entity recognises particular items outside profit or loss in the current period. IAS 8 specifies two such circumstances: the correction of errors and the effect of changes in accounting policies."]
["1C'29-G",null,null,null,null,null,null,"IAS 1:89","2) Other IFRSs require or permit components of other comprehensive income that meet the Conceptual Framework for Financial Reporting's (as issued in 2018) definition of income or expense to be excluded from profit or loss (see paragraph 7 of IAS 1). Examples include revaluation surpluses (see IAS 16), remeasurements of defined benefit plans (see IAS 19), gains and losses arising from translating the financial statements of a foreign operation (see IAS 21); gains or losses on remeasuring available-for-sale financial assets (see IAS 39) and the effective portion of gains and losses on hedging instruments in a cash flow hedge (see IAS 39)."]
["1C'29-G",null,null,null,null,null,null,"IAS 1:139S","Amendments to References to the Conceptual Framework in IFRS Standards, issued in 2018, amended paragraphs 7, 15, 19–20, 23–24, 28 and 89. An entity shall apply those amendments for annual periods beginning on or after 1 January 2020. Earlier application is permitted if at the same time an entity also applies all other amendments made by Amendments to References to the Conceptual Framework in IFRS Standards. An entity shall apply the amendments to IAS 1 retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. However, if an entity determines that retrospective application would be impracticable or would involve undue cost or effort, it shall apply the amendments to IAS 1 by reference to paragraphs 23–28, 50–53 and 54F of IAS 8."]
[null,null,null,null,null,null,null,null,"Other comprehensive income for the period"]
[null,null,null,"1C'30",1,null,null,"IAS 1:90","An entity shall disclose the amount of income tax relating to each item of other comprehensive income, including reclassification adjustments, either in the statement of profit or loss and other comprehensive income or in the notes."]
["1C'30-G",null,null,null,null,null,null,"IAS 1:91","Note: An entity may present items of other comprehensive income either (a) net of related tax effects; or (b) before related tax effects with one amount shown for the aggregate amount of income tax relating to those items. If an entity elects alternative (b), it should allocate the tax between the items that might be reclassified subsequently to the profit or loss section and those that will not be reclassified subsequently to the profit or loss section."]
[null,null,null,"1C'31",1,1,null,"IAS 1:92","An entity shall disclose reclassification adjustments relating to components of other comprehensive income."]
["1C'31-G",null,null,null,null,null,null,"IAS 1:93","Other IFRSs specify whether and when amounts previously recognised in other comprehensive income are reclassified to profit or loss. Such reclassifications are referred to in IAS 1 as reclassification adjustments. A reclassification adjustment is included with the related component of other comprehensive income in the period that the adjustment is reclassified to profit or loss. These amounts may have been recognised in other comprehensive income as unrealised gains in the current or previous periods. Those unrealised gains must be deducted from other comprehensive income in the period in which the realised gains are reclassified to profit or loss to avoid including them in total comprehensive income twice."]
[null,null,null,null,null,1,null,"IAS 1:94","An entity may present reclassification adjustments in the statement(s) of profit or loss and other comprehensive income or in the notes."]
[null,null,null,"1C'32",1,1,null,"IAS 1:94","An entity presenting reclassification adjustments in the notes, presents the items of other comprehensive income after any related reclassification adjustments."]
["1C'32-G",null,null,null,null,null,null,"IAS 1:95","Notes:\n\n1)      Reclassification adjustments arise, for example, on disposal of a foreign operation (see IAS 21) and when some hedged forecast cash flow affect profit or loss (see paragraph 6.5.11(d) of IFRS 9 in relation to cash flow hedges).  "]
["1C'32-G",null,null,null,null,null,null,"IAS 1:96","Reclassification adjustments do not arise on changes in revaluation surplus recognised in accordance with IAS 16 or IAS 38 or on remeasurements of defined benefit plans recognised in accordance with IAS 19. These components are recognised in other comprehensive income and are not reclassified to profit or loss in subsequent periods. Changes in revaluation surplus may be transferred to retained earnings in subsequent periods as the asset is used or when it is derecognised (see IAS 16 and IAS 38). In accordance with IFRS 9, reclassification adjustments do not arise if a cash flow hedge or the accounting for the time value of an option (or the forward element of a forward contract or the foreign currency basis spread of a financial instrument) result in amounts that are removed from the cash flow hedge reserve or a separate component of equity, respectively, and included directly in the initial cost or other carrying amount of an asset or a liability. These amounts are directly transferred to assets or liabilities. "]
[null,null,null,null,null,null,null,null,"Information to be presented in the statement(s) of profit or loss and other comprehensive income or in the notes"]
[null,null,null,"1C'33",1,1,null,"IAS 1:97","When items of income and expense are material, an entity shall disclose their nature and amount separately."]
["1C'33-G",null,null,null,null,null,null,"IAS 1:98","Note: Circumstances that would give rise to the separate disclosure of items of income and expense include:"]
["1C'33-G",null,null,null,null,null,null,null,"• write-downs of inventories to net realisable value or of property, plant and equipment to recoverable amount, as well as reversals of such write-downs;"]
["1C'33-G",null,null,null,null,null,null,null,"• restructurings of the activities of an entity and reversals of any provisions for the costs of restructuring;"]
["1C'33-G",null,null,null,null,null,null,null,"• disposals of items of property, plant and equipment;"]
["1C'33-G",null,null,null,null,null,null,null,"• disposals of investments;"]
["1C'33-G",null,null,null,null,null,null,null,"• discontinued operations;"]
["1C'33-G",null,null,null,null,null,null,null,"• litigation settlements; and"]
["1C'33-G",null,null,null,null,null,null,null,"• other reversals of provisions."]
[null,null,null,"1C'34",1,1,null,"IAS 1:99","An entity shall present an analysis of expenses recognised in profit or loss using a classification based on either the nature of expenses or their function within the entity, whichever provides information that is reliable and more relevant."]
["1C'34-G",null,null,null,null,null,null,null,"Notes:"]
["1C'34-G",null,null,null,null,null,null,"IAS 1:100","1) Entities are encouraged to present the analysis in paragraph 99 in the statement(s) presenting of profit or loss and other comprehensive income."]
["1C'34-G",null,null,null,null,null,null,"IAS 1:102","2) Under the ‘nature of expense’ method, an entity aggregates expenses within profit or loss according to their nature (e.g. depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and does not reallocate them among functions within the entity. This method may be simple to apply because no allocations of expenses to functional classifications are necessary. See paragraph 102 of IAS 1 for an example of a classification using the nature of expense method."]
["1C'34-G",null,null,null,null,null,null,"IAS 1:103","3) The second form of analysis is the ‘function of expense’ or ‘cost of sales’ method, which classifies expenses according to their function as part of cost of sales or, for example, the costs of distribution or administrative activities. At a minimum, an entity discloses its cost of sales under this method separately from other expenses. This method can provide more relevant information to users than the classification of expenses by nature, but allocating costs to functions may require arbitrary allocations and involve considerable judgement. See paragraph 103 of IAS 1 for an example of a classification using the function of expense method."]
[null,null,null,"1C'35",1,1,null,"IAS 1:104","An entity classifying expenses by function shall disclose additional information on the nature of expenses, including depreciation and amortisation expense and employee benefits expense."]
["1C'35-G",null,null,null,null,null,null,"IAS 1:105","Note: Although entities are permitted to select the classification of expenses as described in previous paragraphs, because information on the nature of expenses is useful in predicting future cash flows, additional disclosure is required when the function of expense classification is used. In paragraph 104 of IAS 1 (see above), ‘employee benefits’ has the same meaning as in IAS 19."]
[null,null,null,null,null,null,null,null,"Statement of changes in equity"]
[null,null,null,null,null,null,null,null,"Information to be presented in the statement of changes in equity"]
[null,null,null,null,null,1,null,null,"An entity shall present a statement of changes in equity as required by paragraph 10 of IAS 1. The statement of changes in equity includes the following information:"]
[null,null,null,null,null,null,null,"IAS 1:106(a)","a) total comprehensive income for the period, showing separately the total amounts attributable to owners of the parent and to non-controlling interests;"]
[null,null,null,null,null,null,null,"IAS 1:106(b)","b) for each component of equity, the effects of retrospective application or retrospective restatement recognised in accordance with IAS 8; and"]
[null,null,null,null,null,null,null,"IAS 1:106(c)","c) [deleted]"]
[null,null,null,"1C'36",1,null,null,"IAS 1:106(d)","d) for each component of equity, a reconciliation between the carrying amount at the beginning and the end of the period, separately (as a minimum) disclosing changes resulting from: "]
[null,null,null,"1C'36",1,null,null,null,"i) profit or loss;"]
[null,null,null,"1C'36",1,null,null,null,"ii) other comprehensive income; and"]
[null,null,null,"1C'36",1,null,null,null,"iii) transactions with owners in their capacity as owners, showing separately contributions by and distributions to owners and changes in ownership interests in subsidiaries that do not result in a loss of control."]
["1C'36-G",null,null,null,null,null,null,"IAS 1:108","Notes: 1) The components of equity referred to in paragraph 106 of IAS 1 (see above) include, for example, each class of contributed equity, the accumulated balance of each class of other comprehensive income and retained earnings."]
["1C'36-G",null,null,null,null,null,null,"IAS 1:110","2) IAS 8 requires retrospective adjustments to effect changes in accounting policies, to the extent practicable (except when the transitional provisions in another IFRS require otherwise) and to correct errors. Retrospective adjustments and retrospective restatements are not changes in equity but they are adjustments to the opening balance of retained earnings, except when an IFRS requires retrospective adjustment of another component of equity. Paragraph 106(b) of IAS 1 requires disclosure in the statement of changes in equity of the total adjustment to each component of equity resulting from changes in accounting policies and, separately, from corrections of errors. These adjustments are disclosed for each prior period and the beginning of the period."]
[null,null,null,null,null,null,null,null,"Information to be presented in the statement of changes in equity or in the notes"]
[null,null,null,null,null,1,null,"IAS 1:106A","For each component of equity an entity shall present, either in the statement of changes in equity or in the notes, an analysis of other comprehensive income by item (see paragraphs 106(d)(ii)(above)."]
[null,null,null,null,null,1,null,"IAS 1:107","An entity shall present, either in the statement of changes in equity or in the notes:"]
[null,null,null,null,null,null,null,null,"a) the amount of dividends recognised as distributions to owners during the period, and"]
[null,null,null,null,null,null,null,null,"b) the related amount of dividends per share."]
[null,null,null,null,null,null,null,null,"Notes"]
[null,null,null,null,null,null,null,null,"Structure of notes"]
[null,null,null,null,null,1,null,null,"The notes shall:"]
[null,null,null,null,null,null,null,"IAS 1:112(a)","a) present information about the basis of preparation of the financial statements and the specific accounting policies used in accordance with paragraphs 117-124 of IAS 1 (see below);"]
[null,null,null,null,null,null,null,"IAS 1:112(b)","b) disclose the information required by IFRSs that is not presented elsewhere in the financial statements; and"]
[null,null,null,null,null,null,null,"IAS 1:112(c)","c) provide information that is not presented elsewhere in the financial statements, but is relevant to an understanding of any of them."]
[null,null,null,"1C'37",1,1,null,"IAS 1:113","Has the entity (as far as practicable) presented the notes in a systematic manner?"]
["1C'37-G",null,null,null,null,null,null,"IAS 1:113","Note: In determining a systematic manner, the entity shall consider the effect on the understandability and comparability of its financial statements. An entity shall cross-reference each item in the statements of financial position and in the statement(s) of profit or loss and other comprehensive income, and in the statements of changes in equity and of cash flows to any related information in the notes."]
["1C'37-G",null,null,null,null,null,null,"IAS 1:114","Note: Examples of systematic ordering or grouping of the notes include:\n(a) giving prominence to the areas of its activities that the entity considers to be most relevant to an understanding of its financial performance and financial position, such as grouping together information about particular operating activities;\n(b) grouping together information about items measured similarly such as assets measured at fair value; or"]
["1C'37-G",null,null,null,null,null,null,null,"c) following the order of the line items in the statement(s) of profit or loss and other comprehensive income and the statement of financial position, such as:\n(i) statement of compliance with IFRSs (see paragraph 16);\n(ii) significant accounting policies applied (see paragraph 117);\n(iii) supporting information for items presented in the statements of financial position and in the statement(s) of profit or loss and other comprehensive income, and in the statements of changes in equity and of cash flows, in the order in which each statement and each line item is presented; and)\n(iv) other disclosures, including:\n(1) contingent liabilities (see IAS 37) and unrecognised contractual commitments; and\n(2) non-financial disclosures, eg the entity’s financial risk management objectives and policies (see IFRS 7)."]
["1C'37-G",null,null,null,null,null,null,"IAS 1:115","[Deleted]"]
["1C'37-G",null,null,null,null,null,null,null,"[Deleted]"]
["1C'37-G",null,null,null,null,null,null,"IAS 1:116","An entity may present notes providing information about the basis of preparation of the financial statements and specific accounting policies as a separate section of the financial statements."]
[null,null,null,null,null,null,null,null,"Disclosure of accounting policies"]
[null,null,null,"1C'38",1,null,null,"IAS 1:117","An entity shall disclose its significant accounting policies comprising:"]
[null,null,null,null,null,null,null,"IAS 1:117(a)","a) the measurement basis (or bases) used in preparing the financial statements; and"]
[null,null,null,null,null,null,null,"IAS 1:117(b)","b) the other accounting policies used that are relevant to an understanding of the financial statements."]
["1C'38-G",null,null,null,null,null,null,null,"Notes:"]
["1C'38-G",null,null,null,null,null,null,"IAS 1:118","Note: It is important for users to be informed of the measurement basis or bases used in the financial statements (e.g. historical cost, current cost, net realisable value, fair value or recoverable amount) because the basis on which an entity prepares the financial statements significantly affects users’ analysis. When an entity uses more than one measurement basis in the financial statements (e.g. when particular classes of assets are revalued), it is sufficient to provide an indication of the categories of assets and liabilities to which each measurement basis is applied."]
["1C'38-G",null,null,null,null,null,null,"IAS 1:119","Note: In deciding whether a particular accounting policy should be disclosed, management considers whether disclosure would assist users in understanding how transactions, other events and conditions are reflected in reported financial performance and financial position. Each entity considers the nature of its operations and the policies that the users of its financial statements would expect to be disclosed for that type of entity. Disclosure of particular accounting policies is especially useful to users when those policies are selected from alternatives allowed in IFRSs. An example is disclosure of whether an entity applies the fair value or cost model to its investment property (see IAS 40 Investment Property). Some IFRSs specifically require disclosure of particular accounting policies, including choices made by management between different policies they allow. For example, IAS 16 requires disclosure of the measurement bases used for classes of property, plant and equipment."]
["1C'38-G",null,null,null,null,null,null,"IAS 1:120","Note: Each entity considers the nature of its operations and the policies that the users of its financial statements would expect to be disclosed for that type of entity. For example, users would expect an entity subject to income taxes to disclose its accounting policies for income taxes, including those applicable to deferred tax liabilities and assets. When an entity has significant foreign operations or transactions in foreign currencies, users would expect disclosure of accounting policies for the recognition of foreign exchange gains and losses. "]
["1C'38-G",null,null,null,null,null,null,"IAS 1:121","Note: An accounting policy may be significant because of the nature of the entity’s operations even if amounts for current and prior periods are not material."]
[null,null,null,null,null,1,null,"IAS 1:121","It is appropriate to disclose each significant accounting policy that is not specifically required by IFRSs, but the entity selects and applies in accordance with IAS 8."]
[null,null,null,null,null,null,null,null,"Judgements made in the process of applying accounting policies"]
[null,null,null,"1C'145",1,null,null,"IAS 1:122","Has the entity disclosed along with its significant accounting policies or other notes, the judgements, apart from those involving estimations (see paragraph 125), that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements?"]
["1C'145-G",null,null,null,null,null,null,null,"Notes:"]
["1C'145-G",null,null,null,null,null,null,"IAS 1:122","1)      Those judgements involving estimations are dealt with under paragraph 125 of IAS 1 (see below)."]
["1C'145-G",null,null,null,null,null,null,"IAS 1:123","2)      In the process of applying the entity’s accounting policies, management makes various judgements, apart from those involving estimations, that can significantly affect the amounts it recognises in the financial statements. For example, management makes judgements in determining: "]
["1C'145-G",null,null,null,null,null,null,null,"a) [Deleted]"]
["1C'145-G",null,null,null,null,null,null,null,"b) when substantially all the significant risks and rewards of ownership of financial assets and, for lessors,  assets subject to leases are transferred to other entities; "]
["1C'145-G",null,null,null,null,null,null,null,"c) whether, in substance, particular sales of goods are financing arrangements and therefore do not give rise to revenue; and"]
["1C'145-G",null,null,null,null,null,null,null,"d) whether the contractual terms of a financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding."]
[null,null,null,null,null,null,null,null,"Sources of estimation uncertainty"]
[null,null,null,null,null,1,null,"IAS 1:125","An entity shall disclose information about the assumptions it makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next financial year."]
[null,null,null,"1C'39",1,1,null,null,"In respect of such assets and liabilities, the notes shall include details of:"]
[null,null,null,null,null,null,null,"IAS 1:125(a)","a) their nature; and"]
[null,null,null,null,null,null,null,"IAS 1:125(b)","b) their carrying amount as at the end of the reporting period."]
["1C'39-G",null,null,null,null,null,null,null,"Notes:"]
["1C'39-G",null,null,null,null,null,null,"IAS 1:126","1) Determining the carrying amounts of some assets and liabilities requires estimation of the effects of uncertain future events on those assets and liabilities at the reporting period. For example, in the absence of recently observed market prices future-oriented estimates are necessary to measure the recoverable amount of classes of property, plant and equipment, the effect of technological obsolescence on inventories, provisions subject to the future outcome of litigation in progress, and long-term employee benefit liabilities such as pension obligations. These estimates involve assumptions about such items as the risk adjustment to cash flows or discount rates, future changes in salaries and future changes in prices affecting other costs."]
["1C'39-G",null,null,null,null,null,null,"IAS 1:127","2) The assumptions and other sources of estimation uncertainty disclosed in accordance with paragraph 125 of IAS 1 (see above) relate to the estimates that require management’s most difficult, subjective or complex judgements. As the number of variables and assumptions affecting the possible future resolution of the uncertainties increases, those judgements become more subjective and complex, and the potential for a consequential material adjustment to the carrying amounts of assets and liabilities normally increases accordingly."]
["1C'39-G",null,null,null,null,null,null,"IAS 1:128","3) The disclosures in paragraph 125 of IAS 1 (see above) are not required for assets and liabilities with a significant risk that their carrying amounts might change materially within the next financial year if, at the end of the reporting period, they are measured at fair value based on a quoted price in an active market for an identical asset or liability. Such fair values might change materially within the next financial year but those changes would not arise from assumptions or other sources of estimation uncertainty at the end of the reporting period)."]
[null,null,null,"1C'40",1,1,null,"IAS 1:129","An entity presents the disclosures in paragraph 125 of IAS 1 (see above) in a manner that helps users of financial statements to understand the judgements management makes about the future and about other sources of estimation uncertainty."]
["1C'40-G",null,null,null,null,null,null,null,"Notes:"]
["1C'40-G",null,null,null,null,null,null,"IAS 1:129","1) The nature and extent of the information provided vary according to the nature of the assumptions and other circumstances. Examples of the types of disclosures an entity makes are:"]
["1C'40-G",null,null,null,null,null,null,null,"• the nature of the assumption or other estimation uncertainty;"]
["1C'40-G",null,null,null,null,null,null,null,"• the sensitivity of carrying amounts to the methods, assumptions and estimates underlying their calculation, including the reasons for the sensitivity;"]
["1C'40-G",null,null,null,null,null,null,null,"• the expected resolution of an uncertainty and the range of reasonably possible outcomes within the next financial year in respect of the carrying amounts of the assets and liabilities affected; and"]
["1C'40-G",null,null,null,null,null,null,null,"• an explanation of changes made to past assumptions concerning those assets and liabilities, if the uncertainty remains unresolved."]
["1C'40-G",null,null,null,null,null,null,"IAS 1:130","2) IAS 1 does not require an entity to disclose budget information or forecasts in making the disclosures in paragraph 125 of IAS 1 (see above)."]
[null,null,null,null,null,1,null,"IAS 1:131","When it is impracticable to disclose the extent of the possible effects of an assumption or another source of estimation uncertainty at the end of the reporting period, the entity discloses that it is reasonably possible, on the basis of existing knowledge, that outcomes within the next financial year that are different from assumptions could require a material adjustment to the carrying amount of the asset or liability affected. In all cases, the entity discloses the nature and carrying amount of the specific asset or liability (or class of assets or liabilities) affected by the assumption."]
[null,null,null,null,null,null,null,null,"Capital"]
[null,null,null,null,null,1,null,"IAS 1:134","An entity shall disclose information that enables users of its financial statements to evaluate the entity’s objectives, policies and processes for managing capital."]
[null,null,null,null,null,1,null,null,"To comply with paragraph 134 of IAS 1 (see above), the entity discloses the following:"]
[null,null,null,null,null,null,null,"IAS 1:135(a)","a) qualitative information about its objectives, policies and processes for managing capital, including:"]
[null,null,null,null,null,null,null,null,"i) a description of what it manages as capital;"]
[null,null,null,null,null,null,null,null,"ii) when an entity is subject to externally imposed capital requirements, the nature of those requirements and how those requirements are incorporated into the management of capital; and"]
[null,null,null,null,null,null,null,null,"iii) how it is meeting its objectives for managing capital;"]
[null,null,null,"1C'41",1,null,null,"IAS 1:135(b)","b) summary quantitative data about what it manages as capital;"]
["1C'41-G",null,null,null,null,null,null,"IAS 1:135(b)","Note: Some entities regard some financial liabilities (e.g. some forms of subordinated debt) as part of capital. Other entities regard capital as excluding some components of equity (e.g. components arising from cash flow hedges)."]
[null,null,null,null,null,null,null,"IAS 1:135(c)","c) any changes in 135(a) and 135(b) (see above) from the previous period;"]
[null,null,null,null,null,null,null,"IAS 1:135(d)","d) whether during the period it complied with any externally imposed capital requirements to which it is subject; and"]
[null,null,null,"1C'42",1,null,null,"IAS 1:135(e)","e) when the entity has not complied with such externally imposed capital requirements, the consequences of such non-compliance."]
["1C'42-G",null,null,null,null,null,null,"IAS 1:135","Note: The entity bases these disclosures on the information provided internally to the entity’s key management personnel."]
[null,null,null,"1C'43",1,1,null,"IAS 1:136","When an aggregate disclosure of capital requirements and how capital is managed would not provide useful information or distorts a financial statement user’s understanding of an entity’s capital resources, the entity shall disclose separate information for each capital requirement to which the entity is subject."]
["1C'43-G",null,null,null,null,null,null,"IAS 1:136","Note: An entity may manage capital in a number of ways and be subject to a number of different capital requirements. For example, a conglomerate may include entities that undertake insurance activities and banking activities, and those entities may also operate in several jurisdictions."]
[null,null,null,null,null,"1I",null,null,"Does the entity hold a puttable financial instrument or an instrument that imposes on the entity some obligations arising on liquidation?"]
[null,null,null,null,null," ",null,null,"If yes :"]
[null,null,null,null,null,null,null,null,"Puttable financial instruments classified as equity"]
["1I-Y",null,null,null,null,"1I",null,"IAS 1:136A","For puttable financial instruments classified as equity instruments, an entity shall disclose (to the extent not disclosed elsewhere):"]
["1I-Y",null,null,null,null,null,null,"IAS 1:136A(a)","a) summary quantitative data about the amount classified as equity;"]
["1I-Y",null,null,null,null,null,null,"IAS 1:136A(b)","b) its objectives, policies and processes for managing its obligation to repurchase or redeem the instruments when required to do so by the instrument holders, including any changes from the previous period;"]
["1I-Y",null,null,null,null,null,null,"IAS 1:136A(c)","c) the expected cash outflow on redemption or repurchase of that class of financial instruments; and"]
["1I-Y",null,null,null,null,null,null,"IAS 1:136A(d)","d) information about how the expected cash outflow on redemption or repurchase was determined."]
[null,null,null,null,null,null,null,null,"Other disclosures"]
[null,null,null,null,null,1,null,null,"An entity shall disclose in the notes:"]
[null,null,null,null,null,null,null,"IAS 1:137(a)","a) the amount of dividends proposed or declared before the financial statements were authorised for issue but not recognised as a distribution to owners during the period, and the related amount per share; and"]
[null,null,null,null,null,null,null,"IAS 1:137(b)","b) the amount of any cumulative preference dividends not recognised."]
[null,null,null,null,null,null,null,null,"An entity shall disclose the following, if not disclosed elsewhere in information published with the financial statements:"]
[null,null,null,null,null,null,null,"IAS 1:138(a)","a) the domicile and legal form of the entity, its country of incorporation and the address of its registered office (or principal place of business, if different from the registered office);"]
[null,null,null,null,null,null,null,"IAS 1:138(b)","b) a description of the nature of the entity’s operations and its principal activities;"]
[null,null,null,null,null,null,null,"IAS 1:138(c)","c) the name of the parent entity and the ultimate parent of the group; and"]
[null,null,null,null,null,null,null,"IAS 1:138(d)","d) if it is a limited life entity, information regarding the length of its life."]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS2A","index":34,"n_rows":148,"n_cols":13,"rows_kept":148,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c",null,"parent","level",null,null,"Index",null,null,"AcctTQsummary","Yes"]
[null,null,null,null,null,null,null,null,"IAS 2","Inventories",null,null,"No"]
[null,null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IAS 2, which prescribes the accounting treatment for inventories. The primary issues are: the costs that may be capitalised as an asset, the subsequent recognition as an expense, including the write-down to net realisable value and determining the cost formulas to be used in assigning costs to inventories.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,"For additional guidance, select \"Show\" in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time None\n",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"IAS 2:40G","IFRS 16 Leases, issued in January 2016, amended paragraph 12. An entity shall apply that amendment for annual periods beginning on or after 1 January 2019.",null,null,"No"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,null,"None"]
["-G",null,null,null,null,null,null,null,"IAS 2:2","  SCOPE NOTE"]
["-G",null,null,null,null,null,null,null,"IAS 2:2","IAS 2 applies to all inventories except for the following:"]
["-G",null,null,null,null,null,null,null,null,"b)      financial instruments (IAS 32 and IFRS 9); \n\nc)       biological assets related to agricultural activity and agricultural produce at the point of harvest (IAS 41)."]
["-G",null,null,null,null,null,null,null,null,"The Standard establishes a clear distinction between those inventories that are entirely outside the scope of the Standard (described above) and those inventories that are outside the scope of the measurement requirements but within the scope of the other requirements of the Standard (described below)."]
["-G",null,null,null,null,null,null,null,"IAS 2:3","The Standard does not apply to the measurement of inventories held by:\n\na)      producers of agricultural and forest products, agricultural produce after harvest and minerals and mineral products to the extent that they are measured at net realisable value in accordance with well-established practices in those industries. When such inventories are measured at net realisable value, changes in that value are recognised in profit or loss in the period of change; and\n\nb)      commodity broker-traders who measure their inventories at fair value less costs to sell. When such inventories are measured at fair value less costs to sell, changes in fair value less costs to sell are recognised in profit or loss in the period of change."]
["-G",null,null,null,null,null,null,null,null,"Note, however, that the disclosure requirements of IAS 2 do apply to inventory held by these types of entities (refer to separate presentation and disclosure section in \"IAS2P\" tab in the checklist)."]
["-G",null,null,null,null,null,null,null,null,"DEFINITIONS"]
["-G",null,null,null,null,null,null,null,"IAS 2:6","Inventories are defined as assets:"]
["-G",null,null,null,null,null,null,null,null,"a)      held for sale in the ordinary course of business; \n\nb)      in the process of production for such sale; or\n\nc)       in the form of materials or supplies to be consumed in the production process or in the rendering of services."]
["-G",null,null,null,null,null,null,null,"IAS 2:6","Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Net realisable value for inventories may not equal fair value less costs to sell."]
["-G",null,null,null,null,null,null,null,"IAS 2:6","Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (see IFRS 13)."]
["-G",null,null,null,null,null,null,null,"IAS 2:7","Note: Net realisable value refers to the net amount that an entity expects to realise from the sale of inventory in the ordinary course of business. Fair value reflects the price at which an orderly transaction to sell the same inventory in the principal (or most advantageous) market for that inventory would take place between market participants at the measurement date. The former is an entity-specific value; the latter is not. Net realisable value for inventories may not equal fair value less costs to sell."]
["-G",null,null,null,null,null,null,null,"IAS2:8","Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. Costs incurred to fulfil a contract with a customer that do not give rise to inventories (or assets within the scope of another Standard) are accounted for in accordance with IFRS 15 Revenue from Contracts with Customers."]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,"Detailed compliance questions"]
[null,null,null,null,"2A",1,"2A","2A",null,"Does the entity purchase goods for resale (for example merchandise, land)?"]
[null,null,null,null,"2B",1,"2B","2B",null,"Does the entity produce or manufacture inventories?"]
[null,null,null,null,"2C",1,"2C","2C",null,"Does the entity purchase any materials or supplies to be used in the rendering of services?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,null,null,null,null,null,"Measurement of inventories"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,null,null,"2A, B, C",null,"IAS 2:9","Are all inventories measured at the lower of cost and net realisable value?"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,null,null,null,null,null,"Cost of inventories"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,null,null,"2A, B, C",null,"IAS 2:10","Does the entity include the following in the cost of inventories:"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,null,null,null,null,null,"       a)      all costs of purchase;"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,null,null,null,null,null,"       b)      all costs of conversion; and "]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,null,null,null,null,null,"       c)       any other costs incurred in bringing the inventories to their present location and condition?"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,null,null,null,null,null,"Costs of purchase"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,null,null,"2A, B, C",null,"IAS 2:11","Do the costs of purchase included in the cost of inventories comprise the following:"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,null,null,null,null,null,"a) the purchase price (less trade discounts, and rebates and similar items);"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,null,null,null,null,null,"b) import duties;"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,null,null,null,null,null,"c) other non-recoverable taxes; and"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,null,null,null,null,null,"d) transport, handling and other costs directly attributable to the acquisition of finished goods, materials and services?"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,"2A2B2C2",2,"2A-2, 2B-2, 2C-2",null,null,"Did the entity import inventory or purchase inventory with a price denominated in a foreign currency?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,2A-Y,2B-Y,2C-Y","2A2B2C2-Y",null,null,"2A2B2C2C1",3,"2A-2, 2B-2, 2C-2"," ","IAS 21:21","Has the cost of inventory been calculated by applying to the foreign currency amount the foreign currency exchange rate at the date of the transaction (referred to as the spot rate)?"]
["OR,2A-Y,2B-Y,2C-Y","2A2B2C2-Y","2A2B2C2C1-G",null,null,null,null,null,null,"Note: Foreign currency transactions may be recorded at a rate that approximates the spot rate at the date of the transaction (i.e. an average rate of a week or month). However, if exchange rates fluctuate significantly, the use of an average rate is inappropriate."]
["2B-Y",null,null,null,null,null,null,null,null,"Costs of conversion"]
[null,null,null,null,null,null,"2B","2B",null,"Does the entity produce or manufacture inventories?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["2B-Y",null,null,null,null,null,"2B",null,"IAS 2:12","Do the costs of conversion included in the cost of inventories comprise the following:"]
["2B-Y",null,null,null,"2BC1",2,null,null,null,"a) those costs that are directly related to the units of production (e.g. direct labour); and"]
["2B-Y",null,null,null,"2BC1",2,null,null,null,"b) a systematic allocation of fixed and variable production overheads that are incurred in converting the materials into finished goods?"]
["2B-Y","2BC1-G",null,null,null,null,null,null,null,"Note: Fixed production overheads are those indirect costs of production that remain relatively constant regardless of the volume of production, such as depreciation and maintenance of factory buildings, equipment and right-of-use assets used in the production process, and the cost of factory management and administration."]
["2B-Y","2BC1-G",null,null,null,null,null,null,null,"Variable production overheads are those indirect costs of production that vary directly with the volume of production (e.g. labour and material costs)."]
["2B-Y",null,null,null,"2B3",2,"2B-3",null,null,"Does the entity allocate the fixed production overheads to inventories?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["2B-Y","2B3-Y",null,null,null,null,"2B-3"," ","IAS 2:13","Does the entity base the allocation on either:"]
["2B-Y","2B3-Y",null,null,null,null,null,null,null,"a) normal capacity, which is based on the production that the entity expects to be achieved on average over a number of periods or seasons under normal circumstances, taking into account the loss of capacity resulting from planned maintenance; or"]
["2B-Y","2B3-Y",null,null,null,null,null,null,null,"b) the actual level of production only where it approximates normal capacity?"]
["2B-Y","2B3-Y",null,null,null,null,"2B-3"," ","IAS 2:13","Does the entity expense the costs arising as a consequence of low production or idle plant (i.e. does not increase the allocation of overheads to each unit of production so as to ensure that all overheads have been allocated)?"]
["2B-Y","2B3-Y",null,null,null,null,"2B-3"," ","IAS 2:13","Does the entity reduce the amount of fixed overheads capitalised to each unit of production during periods of abnormally high production?"]
["2B-Y",null,null,null,"2B4",2,"2B-4",null,null,"Does the production process generate more than one product?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["2B-Y","2B4-Y",null,null,"2B41",3,"2B-4-1",null,"IAS 2:14","Can the cost of conversion of each product be separately identified?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["2B-Y","2B4-Y","2B41-Y",null,null,null,"2B-4-1",null,null,"Are the cost individually allocated to each product?"]
[null,null,null,null,null,null,null,null,null,"If no :"]
["2B-Y","2B4-Y","2B41-N",null,"2B41C1",4,"2B-4-1",null,null,"Are the cost of conversion allocated on a rational and consistent basis?"]
["2B-Y","2B4-Y","2B41-N","2B41C1-G",null,null,null,null,null,"Note: Where the production process generates more than one product, and the value of the one product (by-product) is immaterial, the by-product is often measured at net realisable value, with the main product being measured at cost less the value attributed to the by-product. Using this method, the carrying amount of the main product is not materially different from its cost."]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,null,null,null,null,null,"Other costs"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,"2ABCC1",2,"2A, B, C",null,"IAS 2:15","Do other costs included in the carrying amount of inventories represent only those costs that have been incurred in bringing inventories to their present location and condition?"]
["OR,2A-Y,2B-Y,2C-Y","2ABCC1-G",null,null,null,null,null,null,null,"Note: For example, it may be appropriate to include non-production overheads or the costs of designing products for specific customers in the cost of inventories."]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,"2ABCC2",2,"2A, B, C",null,"IAS 2:16","Are costs that are not directly related to bringing inventories to their present location and condition recognised as expenses in the period in which they are incurred?"]
["OR,2A-Y,2B-Y,2C-Y","2ABCC2-G",null,null,null,null,null,null,null,"Note: Examples of costs excluded from the cost of inventories and recognised as expenses in the period in which they are incurred are:"]
["OR,2A-Y,2B-Y,2C-Y","2ABCC2-G",null,null,null,null,null,null,null,"• abnormal amounts of wasted material, labour, or other production costs;"]
["OR,2A-Y,2B-Y,2C-Y","2ABCC2-G",null,null,null,null,null,null,null,"• storage costs (unless necessary part of the production process before a further production stage);"]
["OR,2A-Y,2B-Y,2C-Y","2ABCC2-G",null,null,null,null,null,null,null,"• administrative overheads; and"]
["OR,2A-Y,2B-Y,2C-Y","2ABCC2-G",null,null,null,null,null,null,null,"• selling costs."]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,"2A32B52C3",2,"2A-3, 2B-5, 2C-3",null,null,"Have the borrowing costs been capitalised in the cost of inventories?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,2A-Y,2B-Y,2C-Y","2A32B52C3-Y",null,null,"2A32B52C3C1",3,"2A-3, 2B-5, 2C-3"," ","IAS 2:17","Has the entity complied with the requirements of IAS 23 Borrowing Costs? "]
["OR,2A-Y,2B-Y,2C-Y","2A32B52C3-Y","2A32B52C3C1-G",null,null,null,null,null,null,"Note: Refer to the IAS 23 section of this questionnaire."]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,"2A42B62C4",2,"2A-4,2B-6, 2C-4",null,null,"Has the entity purchased inventory on deferred settlement terms (i.e. a financing arrangement)?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,2A-Y,2B-Y,2C-Y","2A42B62C4-Y",null,null,"2A42B62C4C1",3,"2A-4,2B-6, 2C-4"," ","IAS 2:18","Is the financing element recognised as an expense over the settlement term?"]
["OR,2A-Y,2B-Y,2C-Y","2A42B62C4-Y","2A42B62C4C1-G",null,null,null,null,null,null,"Note: The financing element is likely to be the difference between the purchase price under normal credit terms and the amount paid over the financing period."]
[null,null,null,null,null,null,null,null,null,"Cost of agricultural produce harvested from biological assets"]
[null,null,null,null,"2D",1,"2D","2D",null,"Does the entity hold any agricultural produce measured in accordance with IAS 2?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["2D-Y",null,null,null,"2DC1",2,"2D",null,"IAS 2:20","If the entity's inventories include agricultural produce harvested from its biological assets, is the cost of such inventories for the purposes of IAS 2 measured at fair value less costs to sell at the point of harvest?"]
["2D-Y","2DC1-G",null,null,null,null,null,null,"IAS 2:9","Note: This is the new cost of the inventories. Subsequently, they are measured as all other inventories in the scope of IAS 2, i.e. at the lower of cost and net realisable value."]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,null,null,null,null,null,"Techniques for the measurement of cost"]
[null,null,null,null,null,null,"2A","2A",null,"Does the entity purchase goods for resale (for example merchandise, land)?"]
[null,null,null,null,null,null,"2B","2B",null,"Does the entity produce or manufacture inventories?"]
[null,null,null,null,null,null,"2C","2C",null,"Does the entity purchase any materials or supplies to be used in the rendering of services?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,null,null,"2A, B, C",null,"IAS 2:21","Does the entity use techniques for the measurement of the cost of inventories, such as the standard cost or the retail method, only where the results approximate cost?"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,"2A52B72C6",2,"2A-5,2B-7, 2C-6",null,"IAS 2:21","Does the entity apply the standard cost method?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,2A-Y,2B-Y,2C-Y","2A52B72C6-Y",null,null,null,null,"2A-5,2B-7, 2C-6",null,null,"a) do standard costs take into account normal levels of material and supplies, labour, efficiency and capacity utilisation; and"]
["OR,2A-Y,2B-Y,2C-Y","2A52B72C6-Y",null,null,null,null,"2A-5,2B-7, 2C-6",null,null,"b) are standard costs regularly reviewed and revised if necessary?"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,"2A62B82C7",2,"2A-6,2B-8, 2C-7",null,null,"Does the entity apply the retail method?"]
["OR,2A-Y,2B-Y,2C-Y","2A62B82C7-G",null,null,null,null,null,null,null,"Note: The retail method is often used in the retail industry for measuring inventories of large numbers of rapidly changing items with similar margins for which it is impracticable to use other costing methods."]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,2A-Y,2B-Y,2C-Y","2A62B82C7-Y",null,null,null,null,"2A-6,2B-8, 2C-7",null,"IAS 2:22","a) is the cost of the inventories determined by reducing the sales value of the inventories by the appropriate percentage gross margin?"]
["OR,2A-Y,2B-Y,2C-Y","2A62B82C7-Y",null,null,null,null,"2A-6,2B-8, 2C-7",null,"IAS 2:22","b) does the percentage used take into consideration inventories that have been marked down to below their original selling price?"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,null,null,null,null,null,"Cost formulas"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,"2A72B92C8",2,"2A-7,2B-9, 2C-8",null,null,"Does the entity hold inventories that are not ordinarily interchangeable or goods or services that are segregated and produced for specific projects?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,2A-Y,2B-Y,2C-Y","2A72B92C8-Y",null,null,"2A72B92C8C1",3,"2A-7,2B-9, 2C-8"," ","IAS 2:23","Does the entity assign the cost of inventory items by using specific identification of their individual costs?"]
["OR,2A-Y,2B-Y,2C-Y","2A72B92C8-Y","2A72B92C8C1-G",null,null,null,null,null,"IAS 2:24","Note: Specific identification of cost means that specific costs are attributed to identified items of inventory. However, specific identification of costs is inappropriate when there are large numbers of inventory that are ordinarily interchangeable, since that would permit selection of items that remain in inventories so as to obtain predetermined effects on profit or loss."]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,null,null,"2A, B, C"," ","IAS 2:25","Except for items that are dealt with under paragraph 23 of IAS 2 (see above) , does the entity assign the cost of inventory on one of the following bases:"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,"2ABCC3",2,null,null,null,"a) the first-in, first-out (FIFO) method, or"]
["OR,2A-Y,2B-Y,2C-Y",null,null,null,"2ABCC4",2,null,null,null,"b) the weighted average cost formula?"]
["OR,2A-Y,2B-Y,2C-Y","OR,2ABCC3-G,2ABCC4-G",null,null,null,null,null,null,null,"Notes:"]
["OR,2A-Y,2B-Y,2C-Y","2ABCC3-G",null,null,null,null,null,null,"IAS 2:27","1) The FIFO method assumes that the items of inventory which were purchased or produced first are sold first. The result is that the items remaining in inventory at the end of a period represent items the most recently purchased or produced price."]
["OR,2A-Y,2B-Y,2C-Y","2ABCC4-G",null,null,null,null,null,null,null,"2) According to the weighted average method, the cost of each item is determined from the weighted average of the cost of similar items at the beginning of a period and the cost of similar items purchased or produced during the period. The average may be calculated on a periodic basis, or as each additional shipment is received, depending upon the circumstances of the entity."]
["OR,2A-Y,2B-Y",null,null,null,"2ABC1",2,"2A, B"," ","IAS 2:25","Has the entity used the same cost formula (i.e. FIFO or weighted average) for all inventories that have a similar nature and use to the entity?"]
["OR,2A-Y,2B-Y","2ABC1-G",null,null,null,null,null,null,"IAS 2:26","Note: Different cost formulas may only be used where this can be justified based on the fact that the inventories are of a different nature or use. A difference in geographical location of inventories(or in the respective tax rules), by itself, is not sufficient in itself to justify a different cost formula."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y",null,null,null,null,null,null,null,null,"Net realisable value"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y",null,null,null,"2ABCDC1",2,"2A, B, C, D",null,"IAS 2:29","Has the entity assessed the net realisable value (NRV) of inventories on an item by item basis, unless they are similar or related items, in which case they can be assessed on a group basis?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y","2ABCDC1-G",null,null,null,null,null,null,null,"Notes:"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y","2ABCDC1-G",null,null,null,null,null,null,null,"1)      Items are similar or related for this purpose if they relate to the same product line, have similar purposes or end uses, are produced and marketed in the same geographical area, and cannot be practicably evaluated separately from other items in that production line."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y","2ABCDC1-G",null,null,null,null,null,null,null,"2)      It is not appropriate to write inventory down on the following bases:\n\n        •    a classification of inventory (e.g. finished goods); or\n\n        •    all inventories in a particular operating segment."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y",null,null,null,null,null,"2A, B, C, D",null,"IAS 2:30","Have the estimates of NRV been based on the most reliable evidence available at the time the estimates were made of the amount that the inventory is expected to realise, taking into account the purpose for which the inventory is held?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y",null,null,null,null,null,"2A, B, C, D",null,"IAS 2:30","Do estimates of NRV take into account changes in prices and costs directly relating to events occurred after year-end to the extent that these events confirm conditions that existed at year-end?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y",null,null,null,"2ABCDC2",2,"2A, B, C, D",null,"IAS 2:31","Do estimates of NRV take into account the purpose for which the inventory is held?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y","2ABCDC2-G",null,null,null,null,null,null,null,"Note: For example, the net realisable value of the quantity of inventory held to satisfy firm sales or service contracts is based on the contract price. If the sales contracts are for less than the inventory quantities held, the net realisable value of the excess is based on general selling prices. Provisions may arise from firm sales contracts in excess of inventory quantities held or from firm purchase contracts. Such provisions are dealt with under IAS 37 Provisions, Contingent Liabilities and Contingent Assets."]
["2B-Y",null,null,null,"2B10",2,"2B-10",null,null,"Is the NRV of materials and supplies used in the production of inventories below the recorded cost?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["2B-Y","2B10-Y",null,null,"2B10C1",3,"2B-10",null,"IAS 2:32","Have these only been written down where the finished products in which they will be incorporated also have a net realisable value below cost?"]
["2B-Y","2B10-Y","2B10C1-G",null,null,null,null,null,null,"Note: The replacement cost of materials may be regarded as their best available measure of net realisable value."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y",null,null,null,null,null,null,null,null,"Reversals of previous write downs"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y",null,null,null,"2A82B112C92D1",2,"2A-8, 2B-11, 2C-9, 2D-1",null,null,"Do the circumstances that previously caused inventories to be written down below cost no longer exist, or is there clear evidence of an increase in NRV because of changed economic circumstances?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y","2A82B112C92D1-Y",null,null,"2A82B112C92D1C1",3,"2A-8, 2B-11, 2C-9, 2D-1"," ","IAS 2:33","Has the write down been reversed (i.e. the reversal is limited to the amount of the original write down) so that the new carrying amount represents the lower of cost and the revised NRV?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y","2A82B112C92D1-Y","2A82B112C92D1C1-G",null,null,null,null,null,null,"Note: This occurs, for example, when an item of inventory that is carried at NRV, because its selling price has declined, is still on hand in a subsequent period and its selling price has increased."]
["OR,2A-Y,2B-Y,2C-Y,2D-Y",null,null,null,null,null,null,null,null,"Recognition as an expense"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y",null,null,null,null,null,"2A, B, C, D",null,"IAS 2:34","Has the carrying amount of all inventories which were sold during the period been expensed in the period when the related revenue was recognised?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y",null,null,null,"2A92B122C102D2",2,"2A-9, 2B-12, 2C-10, 2D-2",null,"IAS 2:35","Have inventories been allocated to some other asset account (e.g. inventory used as a component of self-constructed property, plant or equipment)?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y","2A92B122C102D2-Y",null,null,null,null,"2A-9, 2B-12, 2C-10, 2D-2",null,"IAS 2:35","Have the inventories been recognised as an expense during the useful life of that asset?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y",null,null,null,null,null,"2A, B, C, D",null,"IAS 2:34","Has the entity recognised the write down of inventories to NRV, and all other losses of inventories, as an expense in the period the write down or loss occurred?"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y",null,null,null,"2A102B132C112D3",2,"2A-10, 2B-13, 2C-11, 2D-3",null,"IAS 2:34","Is the write down of inventory to NRV reversed, as a result of an increase in net realisable value?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,2A-Y,2B-Y,2C-Y,2D-Y","2A102B132C112D3-Y",null,null,null,null,"2A-10, 2B-13, 2C-11, 2D-3"," ","IAS 2:34","Has the reversal been recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs?"]
[]
[null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS2P","index":35,"n_rows":31,"n_cols":11,"rows_kept":31,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"IAS 2","Inventories",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 2, which prescribes the accounting treatment for inventories. The primary issues are: the costs that may be capitalised as an asset, the subsequent recognition as an expense, including the write-down to net realisable value, and determining the cost formulas to be used in assigning costs to inventories.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"Note that the measurement requirements of IAS 2 (see Deloitte’s IFRS compliance questionnaire for details) do not apply to inventories held by:\n\n•   producers of agricultural and forest products, agricultural produce after harvest, and minerals and mineral products, to the extent that they are measured at net realisable value in accordance with well-established practices in those industries; and\n\n•   commodity broker-traders who measure their inventories at fair value less costs to sell.",null,null,"Hide"]
["-G",null,null,null,null,null,null,"However, those inventories are excluded only from the measurement requirements of IAS 2 – the disclosure requirements, as set out below, do apply.",null,null,"Yes"]
["-G",null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"No"]
["-G",null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n"]
["-G",null,null,null,null,null,"IAS 2:40G","IFRS 16 Leases, issued in January 2016, amended paragraph 12. An entity shall\napply that amendment for annual periods beginning on or after 1 January 2019."]
["-G",null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n\n"]
["-G",null,null,null,null,null,null,"None",null,null,"Guidance"]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,"2A",1,"2A","2A",null,"Did the entity have inventories?","Yes"]
[null,null,null,null," ",null,null,"If yes :"]
["2A-Y",null,"2AC1",2,"2A",null,null,"The financial statements shall disclose:"]
["2A-Y",null,null,null,null,null,"IAS 2:36(a)","a)      the accounting policies adopted in measuring inventories, including the cost formula used;"]
["2A-Y",null,null,null,null,null,"IAS 2:36(b)","b)      the total carrying amount of inventories; "]
["2A-Y",null,null,null,null,null,"IAS 2:36(b)","c)       the carrying amount of inventories in classifications appropriate to the entity;"]
["2A-Y",null,null,null,null,null,"IAS 2:36(c)","d)      the carrying amount of inventories carried at fair value less costs to sell;"]
["2A-Y",null,null,null,null,null,"IAS 2:36(d)","e)      the amount of inventories recognised as an expense during the period;"]
["2A-Y",null,null,null,null,null,"IAS 2:36(e)","f)       the amount of any write-down of inventories recognised as an expense in the period in accordance with paragraph 34 of IAS 2;"]
["2A-Y",null,null,null,null,null,"IAS 2:36(f)","g)      the amount of any reversal of any write-down that is recognised as a reduction in the amount of inventories recognised as expense in the period in accordance with paragraph 34 of IAS 2;"]
["2A-Y",null,null,null,null,null,"IAS 2:36(g)","h)      the circumstances or events that led to the reversal of a write-down of inventories in accordance with paragraph 34 of IAS 2; and"]
["2A-Y",null,null,null,null,null,"IAS 2:36(h)","i)        the carrying amount of inventories pledged as security for liabilities."]
["2A-Y","2AC1-G",null,null,null,null,null,"Notes:"]
["2A-Y","2AC1-G",null,null,null,null,"IAS 2:37","1)      Information about the carrying amounts held in different classifications of inventories and the extent of the changes in these assets is useful to financial statement users. Common classifications of inventories are merchandise, production supplies, materials, work in progress and finished goods. "]
["2A-Y","2AC1-G",null,null,null,null,"IAS 2:38","2)      The amount of inventories recognised as an expense during the period, which is often referred to as cost of sales, consists of those costs previously included in the measurement of inventory that has now been sold, and unallocated production overheads and abnormal amounts of production costs of inventories. The circumstances of the entity may also warrant the inclusion of other amounts, such as distribution costs."]
["2A-Y","2AC1-G",null,null,null,null,"IAS 2:39","3)      Some entities adopt a different format for profit or loss that results in amounts being disclosed other than the cost of inventories recognised as an expense during the period. Under this format, an entity presents an analysis of expenses using a classification based on the nature of expenses. In this case, the entity discloses the costs recognised as an expense for raw materials and consumables, labour costs and other costs together with the amount of the net change in inventories for the period."]
[]
[null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS7P","index":36,"n_rows":117,"n_cols":12,"rows_kept":117,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,"IAS 7","Statement of Cash Flows",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses IAS 7, which prescribes the manner in which statement of cash flows should be prepared. In particular, it specifies the treatment in the statement of cash flows of items such as interest, dividends, taxes and the acquisition or disposal of businesses. Under IAS 7, all entities are required to prepare a statement of cash flows as part of their IFRS financial statements.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,null,"IAS 7 provides a number of illustrative examples of a statement of cash flows prepared in accordance with the Standard.",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time"]
["-G",null,null,null,null,null,null,"IAS 7:59","IFRS 16 Leases, issued in January 2016, amended paragraphs 17 and 44. An entity shall apply those amendments  for annual periods beginning on or after 1 January 2019."]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective",null,null,"Yes"]
["-G",null,null,null,null,null,null,"IAS 7:61","IFRS 17 Insurance Contracts, issued in May 2017, amended paragraph 14. An entity shall apply that amendment when it applies IFRS 17.",null,null,"No"]
[null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments","Guidance"]
[null,null,null,null,7,null,null,null,"Requirement to present a statement of cash flows"]
[null,null,null,"7C1",1,7,null,"IAS 7:1","An entity shall prepare a statement of cash flows in accordance with the requirements of IAS 7 and shall present it as an integral part of its financial statements for each period for which financial statements are presented."]
["7C1-G",null,null,null,null,null,null,null,"Notes:"]
["7C1-G",null,null,null,null,null,null,"IAS 7:6","For the purpose of preparing the statement of cash flows: \n\n1) Cash comprises cash on hand and demand deposits."]
["7C1-G",null,null,null,null,null,null,"IAS 7:6","2) Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value."]
["7C1-G",null,null,null,null,null,null,"IAS 7:7","3) Cash equivalents are held for the purpose of meeting short-term cash commitments rather than for investment or other purposes. For an investment to qualify as a cash equivalent it must be readily convertible to a known amount of cash and be subject to an insignificant risk of changes in value. Therefore, an investment normally qualifies as a cash equivalent only when it has a short maturity of, say, three months or less from the date of acquisition. Equity investments are excluded from cash equivalents unless they are, in substance, cash equivalents (e.g. in the case of preferred shares acquired within a short period of their maturity and with a specified redemption date)."]
["7C1-G",null,null,null,null,null,null,"IAS 7:8","4) Bank borrowings are generally considered to be financing activities. However, in some countries, bank overdrafts which are repayable on demand form an integral part of an entity’s cash management. In these circumstances, bank overdrafts are included as a component of cash and cash equivalents. A characteristic of such banking arrangements is that the bank balance often fluctuates from being positive to overdrawn."]
["7C1-G",null,null,null,null,null,null,"IAS 7:9","5) Cash flows exclude movements between items that constitute cash or cash equivalents because these components are part of the cash management of an entity rather than part of its operating, investing and financing activities. Cash management includes the investment of excess cash in cash equivalents."]
[null,null,null,null,null,null,null,null,"Classification of cash flows"]
[" ",null,null,"7C2",1,7,null,"IAS 7:10","The statement of cash flows shall report cash flows during the period classified by operating, investing and financing activities."]
["7C2-G",null,null,null,null,null,null,null,"Notes:"]
["7C2-G",null,null,null,null,null,null,"IAS 7:11","1) An entity presents its cash flows from operating, investing and financing activities in a manner which is most appropriate to its business. Classification by activity provides information that allows users to assess the impact of those activities on the financial position of the entity and the amount of its cash and cash equivalents. This information may also be used to evaluate the relationships among those activities. The definitions of operating, investing and financing activities are set out in paragraph 6 of IAS 7. Paragraphs 13 to 17 of IAS 7 provide extensive guidance on the appropriate classification of cash flows."]
["7C2-G",null,null,null,null,null,null,"IAS 7:12","2) A single transaction may include cash flows that are classified differently. For example, when the cash repayment of a loan includes both interest and capital, the interest element may be classified as an operating activity and the capital element is classified as a financing activity."]
[null,null,null,null,null,null,null,null,"Reporting cash flows from operating activities"]
[null,null,null,null,null,7,null,null,"An entity shall report cash flows from operating activities using either:"]
[null,null,null,"7C3",1,null,null,"IAS 7:18(a)","a) the direct method, whereby major classes of gross cash receipts and gross cash payments are disclosed; or"]
[null,null,null,"7C3",1,null,null,"IAS 7:18(b)","b) the indirect method, whereby profit or loss is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments, and items of income or expense associated with investing or financing cash flows."]
["7C3-G",null,null,null,null,null,null,"IAS 7:19","Note: Entities are encouraged to report cash flows from operating activities using the direct method."]
[null,null,null,null,null,null,null,null,"Reporting cash flows from investing and financing activities"]
[null,null,null,"7C4",1,7,null,"IAS 7:21","An entity shall report separately major classes of gross cash receipts and gross cash payments arising from investing and financing activities, except to the extent that the cash flows described in paragraphs 22 and 24 of IAS 7 (see guidance) are reported on a net basis."]
["7C4-G",null,null,null,null,null,null,"IAS 7:17","Note: The separate disclosure of cash flows arising from financing activities is important because it is useful in predicting claims on future cash flows by providers of capital to the entity. Examples of cash flows arising from financing activities are: a) cash proceeds from issuing shares or other equity instruments;\n"]
["7C4-G",null,null,null,null,null,null,null,"b) cash payments to owners to acquire or redeem the entity’s shares;\nc) cash proceeds from issuing debentures, loans, notes, bonds, mortgages and other short-term or long-term borrowings;\nd) cash repayments of amounts borrowed; and\ne) cash payments by a lessee for the reduction of the outstanding liability relating to a lease."]
[null,null,null,null,null,7,null,"IAS 7:16","Only expenditures that result in a recognised asset in the statement of financial position are eligible for classification as investing activities."]
[null,null,null,null,null,null,null,null,"Reporting cash flows on a net basis"]
["7-Y",null,null,null,null,7,null,"IAS 7:22","Cash flows arising from the following operating, investing or financing activities may be reported on a net basis:"]
["7-Y",null,null,"7C5",1,null,null,"IAS 7:22(a)","a) cash receipts and payments on behalf of customers when the cash flows reflect the activities of the customer rather than those of the entity; and"]
["7-Y",null,null,"7C5",1,null,null,"IAS 7:22(b)","b) cash receipts and payments for items in which the turnover is quick, the amounts are large, and the maturities are short."]
["7C5-G",null,null,null,null,null,null,"IAS 7:23","Notes: \n\n1) Examples of cash receipts and payments referred to in paragraph 22(a) of IAS 7 are:"]
["7C5-G",null,null,null,null,null,null,null,"• the acceptance and repayment of demand deposits of a bank; \n\n• funds held for customers by an investment entity; and\n"]
["7C5-G",null,null,null,null,null,null,null,"• rents collected on behalf of, and paid over to, the owners of properties."]
["7C5-G",null,null,null,null,null,null,"IAS 7:23A","2) Examples of cash receipts and payments referred to in paragraph 22(b) of IAS 7 are advances made for, and the repayment of:"]
["7C5-G",null,null,null,null,null,null,null,"• principal amounts relating to credit card customers;"]
["7C5-G",null,null,null,null,null,null,null,"• the purchase and sale of investments; and"]
["7C5-G",null,null,null,null,null,null,null,"• other short-term borrowings, for example, those which have a maturity period of three months or less."]
["7-Y",null,null,null,null,null,null,"IAS 7:24","Cash flows arising from each of the following activities of a financial institution may be reported on a net basis:"]
["7-Y",null,null,null,null,null,null,null,"a) cash receipts and payments for the acceptance and repayment of deposits with a fixed maturity date;"]
["7-Y",null,null,null,null,null,null,null,"b) the placement of deposits with and withdrawal of deposits from other financial institutions; and"]
["7-Y",null,null,null,null,null,null,null,"c) cash advances and loans made to customers and the repayment of those advances and loans."]
["7-Y",null,null,null,null,null,null,null,"Foreign currency cash flows"]
["7-Y",null,null,"7C6",1,7,null,"IAS 7:28","The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency is reported in the statement of cash flows in order to reconcile cash and cash equivalents at the beginning and the end of the period."]
["7C6-G",null,null,null,null,null,null,"IAS 7:28","Note: This amount is presented separately from cash flows from operating, investing and financing activities and includes the differences, if any, had those cash flows been reported at end of period exchange rates."]
[null,null,null,null,null,null,null,null,"Interest and dividends"]
[null,null,null,null,null,7,null,"IAS 7:31","Cash flows arising from interest and dividends received and paid shall each be disclosed separately."]
[" ",null,null,"7C7",1,7,null,"IAS 7:31","Cash flows from interest and dividends received and paid shall each be classified in a consistent manner from period to period as either operating, investing or financing activities."]
["7C7-G",null,null,null,null,null,null,null,"Notes:"]
["7C7-G",null,null,null,null,null,null,"IAS 7:32","1) The total amount of interest paid during a period is disclosed in the statement of cash flows whether it has been recognised as an expense in profit or loss or capitalised in accordance with IAS 23 Borrowing Costs."]
["7C7-G",null,null,null,null,null,null,"IAS 7:33","2) Interest paid and interest and dividends received are usually classified as operating cash flows for a financial institution. However, there is no consensus on the classification of these cash flows for other entities. Interest paid and interest and dividends received may be classified as operating cash flows because they enter into the determination of profit or loss. Alternatively, interest paid and interest and dividends received may be classified as financing cash flows and investing cash flows respectively, because they are costs of obtaining financial resources or returns on investments."]
["7C7-G",null,null,null,null,null,null,"IAS 7:34","3) Dividends paid may be classified as a financing cash flow because they are a cost of obtaining financial resources. Alternatively, dividends paid may be classified as a component of cash flows from operating activities in order to assist users to determine the ability of an entity to pay dividends out of operating cash flows."]
[null,null,null,null,null,null,null,null,"Taxes on income"]
[null,null,null,null,null,7,null,"IAS 7:35","Cash flows arising from taxes on income shall be separately disclosed."]
[null,null,null,"7C8",1,7,null,"IAS 7:35","Cash flows arising from taxes on income shall be classified as cash flows from operating activities unless they can be specifically identified with financing and investing activities."]
["7C8-G",null,null,null,null,null,null,null,"Notes:"]
["7C8-G",null,null,null,null,null,null,"IAS 7:36","1) Taxes on income arise on transactions that give rise to cash flows that are classified as operating, investing or financing activities in a statement of cash flows. While tax expense may be readily identifiable with investing or financing activities, the related tax cash flows are often impracticable to identify and may arise in a different period from the cash flows of the underlying transaction. Therefore, taxes paid are usually classified as cash flows from operating activities. However, when it is practicable to identify the tax cash flow with an individual transaction that gives rise to cash flows that are classified as investing or financing activities, the tax cash flow is classified as an investing or financing activity as appropriate."]
["7C8-G",null,null,null,null,null,null,"IAS 7:36","2) When tax cash flows are allocated over more than one class of activity, the total amount of taxes paid is disclosed."]
[null,null,null,null,null,null,null,null,"Investments in subsidiaries, associates and joint ventures"]
[null,null,null,"7A",1,"7A","7A",null,"Did the entity have any cash flows arising from an investment in an associate or a subsidiary accounted by the use of the equity or cost method (e.g. dividends or advances)?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["7A-Y",null,null,null,null,"7A",null,"IAS 7:37","When accounting for an investment in an associate, a joint venture or a subsidiary accounted for by use of the equity or cost method, an investor restricts its reporting in the statement of cash flows to the cash flows between itself and the investee, for example, to dividends and advances."]
["7A-Y",null,null,null,null,"7B",null,"IAS 7:38","An entity that reports its interest in an associate or a joint venture using the equity method includes in its statement of cash flows the cash flows in respect of its investments in the associate or joint venture, and distributions and other payments or receipts between it and the associate or joint venture."]
[null,null,null,null,null,null,null,null,"Changes in ownership interests in subsidiaries and other businesses"]
[null,null,null,"7C",1,"7C","7C",null,"Did the entity have any cash flows arising from changes in ownership interests in subsidiaries and other businesses?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["7C-Y",null,null,"7CC1",2,"7C",null,"IAS 7:39","The aggregate cash flows arising from obtaining or losing control of subsidiaries or other businesses shall be presented separately and classified as investing activities."]
["7C-Y","7CC1-G",null,null,null,null,null,"IAS 7:41","Note: The cash flow effects of losing control are not deducted from those of obtaining control."]
["7C-Y",null,null,null,null,"7C",null,"IAS 7:40","An entity shall disclose, in aggregate, in respect of both obtaining and losing control of subsidiaries or other businesses during the period, each of the following:"]
["7C-Y",null,null,null,null,null,null,"IAS 7:40(a)","a) the total consideration paid or received;"]
["7C-Y",null,null,null,null,null,null,"IAS 7:40(b)","b) the portion of the consideration consisting of cash and cash equivalents;"]
["7C-Y",null,null,"7CC2",2,null,null,"IAS 7:40(c)","c) the amount of cash and cash equivalents in the subsidiaries or other businesses over which control is obtained or lost; and"]
["7C-Y",null,null,"7CC2",2,null,null,"IAS 7:40(d)","d) the amount of the assets and liabilities other than cash or cash equivalents in the subsidiaries or other businesses over which control is obtained or lost, summarised by each major category."]
["7C-Y","7CC2-G",null,null,null,null,null,null,"An investment entity, as defined in IFRS 10 Consolidated Financial Statements, need not apply paragraphs 40(c) or 40(d) to an investment in a subsidiary that is required to be measured at fair value through profit or loss."]
["7C-Y",null,null,null,null,"7C",null,"IAS 7:42","The aggregate amount of the cash paid or received as consideration for obtaining or losing control of subsidiaries or other businesses is reported in the statement of cash flows net of cash and cash equivalents acquired or disposed of as part of such transactions, events or changes in circumstances."]
["7C-Y",null,null,null,null,"7C",null,"IAS 7:42A","Cash flows arising from changes in ownership interests in a subsidiary that do not result in a loss of control shall be classified as cash flows from financing activities, unless the subsidiary is held by an investment entity, as defined in IFRS10, and is required to be measured at fair value through profit or loss."]
["7C-Y",null,null,null,null,"7C",null,"IAS 7:42B","Changes in ownership interests in a subsidiary that do not result in a loss of control, such as the subsequent purchase or sale by a parent of a subsidiary’s equity instruments, are accounted for as equity transactions (see IFRS 10 Consolidated Financial Statements), unless the subsidiary is held by an investment entity and is required to be measured at fair value through profit or loss. Accordingly, the resulting cash flows are classified in the same way as other transactions with owners described in paragraph 17 of IAS 7."]
[null,null,null,null,null,null,null,null,"Non-cash transactions"]
[null,null,null,null,null,7,null,"IAS 7:43","Investing and financing transactions that do not require the use of cash or cash equivalents shall be excluded from the statement of cash flows."]
[null,null,null,"7C9",1,7,null,"IAS 7:43","Investing and financing transactions that do not require the use of cash or cash equivalents shall be disclosed elsewhere in the financial statements in a way that provides all the relevant information about these investing and financing activities."]
["7C9-G",null,null,null,null,null,null,"IAS 7:44","Note: Many investing and financing activities do not have a direct impact on current cash flows although they do affect the capital and asset structure of an entity. The exclusion of non-cash transactions from the statement of cash flows is consistent with the objective of a statement of cash flows as these items do not involve cash flows in the current period. Examples of non-cash transactions are:"]
["7C9-G",null,null,null,null,null,null,null,"• the acquisition of assets either by assuming directly related liabilities or by means of a lease;"]
["7C9-G",null,null,null,null,null,null,null,"• the acquisition of an entity by means of an equity issue; and"]
["7C9-G",null,null,null,null,null,null,null,"• the conversion of debt to equity."]
[null,null,null,null,null,null,null,null,"Changes in liabilities arising from financing activities"]
[null,null,null,"7C10",1,7,null,"IAS 7:44A","Has the entity provided disclosures that enable users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes?"]
["7C10-G",null,null,null,null,null,null,"IAS 7:44C","Liabilities arising from financing activities are liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows as cash flows from financing activities."]
["7C10-G",null,null,null,null,null,null,"IAS 7:44D","One way to fulfil the disclosure requirement in paragraph 44A is by providing a reconciliation between the opening and closing balances in the statement of financial position for liabilities arising from financing activities, including the changes identified in paragraph 44B. Where an entity discloses such a reconciliation, it shall provide sufficient information to enable users of the financial statements to link items included in the reconciliation to the statement of financial position and the statement of cash flows."]
[null,null,null,null,null,7,null,"IAS 7:44B","Has the entity disclosed the following changes in liabilities arising from financing activities? \n   (a) changes from financing cash flows;\n   (b) changes arising from obtaining or losing control of subsidiaries or other businesses; \n   (c) the effect of changes in foreign exchange rates; \n   (d) changes in fair values; and\n   (e) other changes."]
[null,null,null,null,null,7,null,"IAS 7:44C","Has the entity disclosed changes in financial assets (for example, assets that hedge liabilities arising from financing activities) if cash flows from those financial assets were, or future cash flows will be, included in cash flows from financing activities?"]
[null,null,null,"71",1,"7-1",null,"IAS 7:44E","Has the entity provided the disclosure required by paragraph 44A in combination with disclosures of changes in other assets and liabilities?"]
[null,null,null,null,null,null,null,null,"If Yes:"]
["71-Y",null,null,null,null,"7-1",null,"IAS 7:44E","Has the entity disclosed the changes in liabilities arising from financing activities separately from changes in those other assets and liabilities?"]
[null,null,null,null,null,null,null,null,"Components of cash and cash equivalents"]
[null,null,null,null,null,7,null,"IAS 7:45","An entity shall disclose the components of cash and cash equivalents."]
[null,null,null,null,null,7,null,"IAS 7:45","An entity shall present a reconciliation of the amounts for cash and cash equivalents in its statement of cash flows with the equivalent items reported in the statement of financial position."]
[null,null,null,null,null,7,null,"IAS 7:46","In order to comply with IAS 1 Presentation of Financial Statements, an entity discloses the policy that it adopts in determining the composition of cash and cash equivalents."]
[null,null,null,null,null,7,null,"IAS 7:47","The effect of any change in the policy for determining components of cash and cash equivalents (e.g. a change in the classification of financial instruments previously considered to be part of an entity’s investment portfolio), is reported in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors."]
[null,null,null,null,null,null,null,null,"Other disclosures"]
[null,null,null,"7C11",1,7,null,"IAS 7:48","An entity shall disclose, together with a commentary by management, the amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group."]
["7C11-G",null,null,null,null,null,null,"IAS 7:49","Note: Examples include cash and cash equivalent balances held by a subsidiary that operates in a country where exchange controls or other legal restrictions apply when the balances are not available for general use by the parent or other subsidiaries."]
[null,null,null,"7C12",1,7,null,"IAS 7:50","The entity is encouraged to disclose additional information that may be relevant to users in understanding the financial position and liquidity of the entity, together with a commentary by management."]
["7C12-G",null,null,null,null,null,null,"IAS 7:50","Note: Such disclosures may include:"]
["7C12-G",null,null,null,null,null,null,null,"a) the amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments, indicating any restrictions on the use of these facilities;"]
["7C12-G",null,null,null,null,null,null,null,"b) deleted"]
["7C12-G",null,null,null,null,null,null,null,"c) the aggregate amount of cash flows that represent increases in operating capacity separately from those cash flows that are required to maintain operating capacity; and"]
["7C12-G",null,null,null,null,null,null,null,"d) the amount of the cash flows arising from the operating, investing and financing activities of each reportable segment (see IFRS 8 Operating Segments)."]
[]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS8A","index":37,"n_rows":131,"n_cols":14,"rows_kept":131,"cut":false,"hidden":false,"merged":[[65,11,66,11]]}
["p/c","p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQsummary","Yes"]
[null,null,null,null,null,null,null,null,null,"IAS 8","Accounting Policies, Changes in Accounting Estimates and Errors",null,null,"No"]
[null,null,null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IAS 8, which prescribes the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,null,null,"None",null,null,"No"]
["-G",null,null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,null,"IAS 8:54F","Amendments to References to the Conceptual Framework in IFRS Standards, issued in 2018, amended paragraphs 6 and 11(b). An entity shall apply those amendments for annual periods beginning on or after 1 January 2020. Earlier application is permitted if at the same time an entity also applies all other amendments made by Amendments to References to the Conceptual Framework in IFRS Standards. An entity shall apply the amendments to paragraphs 6 and 11(b) retrospectively in accordance with this Standard. However, if an entity determines that retrospective application would be impracticable or would involve undue cost or effort, it shall apply the amendments to paragraphs 6 and 11(b) by reference to paragraphs 23–28 of this Standard. If retrospective application of any amendment in Amendments to References to the Conceptual Framework in IFRS Standards would involve undue cost or effort, an entity shall, in applying paragraphs 23–28 of this Standard, read any reference except in the last sentence of paragraph 27 to ‘is impracticable’ as ‘involves undue cost or effort’ and any reference to ‘practicable’ as ‘possible without undue cost or effort’."]
["-G",null,null,null,null,null,null,null,null,"IAS 8:54G","If an entity does not apply IFRS 14 Regulatory Deferral Accounts, the entity shall, in applying paragraph 11(b) to regulatory account balances, continue to refer to, and consider the applicability of, the definitions, recognition criteria, and measurement concepts in the Framework for the Preparation and Presentation of Financial Statements (as adopted in 2001) instead of those in the Conceptual Framework issued in 2018. A regulatory account balance is the balance of any expense (or income) account that is not recognised as an asset or a liability in accordance with other applicable IFRS Standards but is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers. A rate regulator is an authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity."]
["-G",null,null,null,null,null,null,null,null,"IAS 8:54H","Definition of Material (Amendments to IAS 1 and IAS 8), issued in October 2018, amended paragraph 7 of IAS 1 and paragraph 5 of IAS 8, and deleted paragraph 6 of IAS 8. An entity shall apply those amendments prospectively for annual periods beginning on or after 1 January 2020. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact."]
["-G",null,null,null,null,null,null,null,null,null,"Note: Two versions of amendments to the definition of material in IAS 8 were issued to allow early adoption of this amendment independent of the adoption of the Amendments to References to the Conceptual Framework in IFRS Standards. References to the Conceptual Framework for Financial Reporting (Conceptual Framework) in the Basis for Conclusions are to the version of the Conceptual Framework issued in 2018 unless stated otherwise. However, the conclusions reached would be the same if the 2010 version of the Conceptual Framework were applied."]
["-G"]
[null,null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,null,"Accounting policies"]
[null,null,null,null,null,null,null,null,null,null,"Selection and application of accounting policies"]
[null,null,null,null,null,"8E",1,"8E","8E",null,"Has the entity developed, in accordance with IFRSs, accounting policies that represent the specific principles, bases, conventions, rules and practices to be applied in preparing and presenting its financial statements?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["8E-Y",null,null,null,null,"8EC1",2,"8E",null,"IAS 8:7","When an IFRS specifically applies to a transaction, other event or condition, has the entity determined the accounting policy or policies applied to that item by applying the IFRS?"]
["8E-Y","8EC1-G",null,null,null,null,null,null,null,"IAS 8:8","Note:   The requirements of IFRSs need not be applied when the effect of applying them is immaterial. However, it is inappropriate to make or leave uncorrected immaterial differences from IFRSs to achieve a particular presentation of an entity’s position, financial performance or cash flows."]
["8E-Y","8EC1-G",null,null,null,null,null,null,null,"IAS 8:9","Note:    IFRSs are accompanied by guidance to assist entities in applying their requirements. All such guidance states whether it is an integral part of IFRSs. Guidance that is an integral part of IFRSs is mandatory. Guidance that is not an integral part of IFRSs does not contain requirements for financial statements."]
["8E-Y",null,null,null,null,"8E2",2,"8E-2",null,"IAS 8:10","Is there any transaction, other event or condition for which an IFRS does not specifically apply?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["8E-Y","8E2-Y",null,null,null,"8E2C1",3,"8E-2",null,"IAS 8:10","Has the entity’s management used its judgement in developing and applying an accounting policy that results in information that is relevant to the economic decision-making needs of users, and reliable?"]
["8E-Y","8E2-Y","8E2C1-G",null,null,null,null,null,null,null,"Note: The requirement that information included is reliable is met where financial statements:"]
["8E-Y","8E2-Y","8E2C1-G",null,null,null,null,null,null,null,"•   represent faithfully the financial position, financial performance and cash flows for the period;"]
["8E-Y","8E2-Y","8E2C1-G",null,null,null,null,null,null,null,"•   reflect the economic substance of transactions, other events and conditions, and not merely the legal form;"]
["8E-Y","8E2-Y","8E2C1-G",null,null,null,null,null,null,null,"•   are neutral, i.e. free from bias;"]
["8E-Y","8E2-Y","8E2C1-G",null,null,null,null,null,null,null,"•   are prudent; and "]
["8E-Y","8E2-Y","8E2C1-G",null,null,null,null,null,null,null,"•   are complete in all material respects."]
["8E-Y","8E2-Y",null,null,null,null,null,"8E-2"," ","IAS 8:11","In selecting an accounting policy for specific transactions, events or conditions not addressed by an IFRS, has management referred to, and considered the applicability of, the following sources, in descending order:"]
["8E-Y","8E2-Y",null,null,null,null,null,null,null,null,"a)      the requirements in other IFRSs dealing with similar and related issues?"]
["8E-Y","8E2-Y",null,null,null,"8E2C2",3,null,null,null,"b)      the definitions, recognition criteria and measurement concepts for assets, liabilities, income and expenses in the Conceptual Framework for Financial Reporting, as issued in 2018?"]
["8E-Y","8E2-Y","8E2C2-G",null,null,null,null,null,null,"IAS 8:54F","Amendments to References to the Conceptual Framework in IFRS Standards, issued in 2018, amended paragraphs 6 and 11(b). An entity shall apply those amendments for annual periods beginning on or after 1 January 2020. Earlier application is permitted if at the same time an entity also applies all other amendments made by Amendments to References to the Conceptual Framework in IFRS Standards. An entity shall apply the amendments to paragraphs 6 and 11(b) retrospectively in accordance with this Standard. However, if an entity determines that retrospective application would be impracticable or would involve undue cost or effort, it shall apply the amendments to paragraphs 6 and 11(b) by reference to paragraphs 23–28 of this Standard. If retrospective application of any amendment in Amendments to References to the Conceptual Framework in IFRS Standards would involve undue cost or effort, an entity shall, in applying paragraphs 23–28 of this Standard, read any reference except in the last sentence of paragraph 27 to ‘is impracticable’ as ‘involves undue cost or effort’ and any reference to ‘practicable’ as ‘possible without undue cost or effort’."]
["8E-Y","8E2-Y","8E2C2-G",null,null,null,null,null,null,"IAS 8:54G","If an entity does not apply IFRS 14 Regulatory Deferral Accounts, the entity shall, in applying paragraph 11(b) to regulatory account balances, continue to refer to, and consider the applicability of, the definitions, recognition criteria, and measurement concepts in the Framework for the Preparation and Presentation of Financial Statements (as adopted in 2001) instead of those in the Conceptual Framework issued in 2018. A regulatory account balance is the balance of any expense (or income) account that is not recognised as an asset or a liability in accordance with other applicable IFRS Standards but is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers. A rate regulator is an authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity."]
["8E-Y","8E2-Y",null,null,null,null,null,"8E-2"," ","IAS 8:12","In making its selection, has management also considered recent pronouncements of other standard-setting bodies that use a similar conceptual framework to develop accounting standards, and other accounting literature and accepted industry practices, to the extent that these do not conflict with the sources in paragraph 11 of IAS 8 (see above)?"]
["8E-Y",null,null,null,null,null,null,null,null,null,"Consistency of accounting policies"]
["8E-Y",null,null,null,null,null,null,"8E",null,"IAS 8:13","Does the entity select and apply its accounting policies consistently for similar transactions, other events and conditions, unless an IFRS specifically requires or permits categorisation of items for which different policies may be appropriate?"]
["8E-Y",null,null,null,null,null,null,"8E"," ","IAS 8:13","If an IFRS requires or permits such categorisation, are accounting policies selected and applied consistently to each category? "]
[null,null,null,null,null,null,null,null,null,null,"Changes in accounting policies"]
[null,null,null,null,null,"8C",1,"8C","8C",null,"Has the adoption of an IFRS or an Interpretation resulted in a change in accounting policy?"]
[null,null,null,null,null,"8D",1,"8D","8D",null,"Has the entity voluntarily changed any accounting policy during the year (except for changes resulting from the adoption of a new Standard)? "]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,8C-Y,8D-Y",null,null,null,null,null,null,"8C, D",null,"IAS 8:14","Has a change in accounting policy been made only if the change:"]
["OR,8C-Y,8D-Y",null,null,null,null,"8CD",2,null,null,null,"a)      is required by a Standard or an Interpretation; or"]
["OR,8C-Y,8D-Y",null,null,null,null,"8CD",2,null,null,null,"b)      results in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance or cash flows?"]
["OR,8C-Y,8D-Y","8CD-G",null,null,null,null,null,null,null,"IAS 8:16","Note: The following are not changes in accounting policies:"]
["OR,8C-Y,8D-Y","8CD-G",null,null,null,null,null,null,null,null,"•   the application of an accounting policy for transactions, other events or conditions that differ in substance from those previously occurring; and"]
["OR,8C-Y,8D-Y","8CD-G",null,null,null,null,null,null,null,null,"•   the application of a new accounting policy for transactions, other events or conditions that did not occur previously or were immaterial. "]
["8D-Y",null,null,null,null,"8D1",2,"8D-1",null,"IAS 8:17","Has the entity, for the first time, applied a policy to revalue assets in accordance with IAS 16 Property, Plant and Equipment or IAS 38 Intangible Assets?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["8D-Y","8D1-Y",null,null,null,null,null,"8D-1",null,"IAS 8:17","Is the initial application accounted for as a revaluation under the relevant standard and not in accordance with IAS 8?"]
["8C-Y",null,null,null,null,null,null,null,null,null,"Initial application of an IFRS"]
[null,null,null,null,null,null,null,"8C","8C","IAS 8:23","Has the adoption of an IFRS or an Interpretation resulted in a change in accounting policy?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["8C-Y",null,null,null,null,null,null,"8C",null,"IAS 8:19\nIAS 8:23","Has the entity accounted for the change in accounting policy resulting from the initial application of an IFRS in accordance with any specific transitional provisions in that IFRS, except, when retrospective application is required, to the extent that it is impracticable to determine either the period-specific effects or the cumulative effect of the change?"]
["8C-Y",null,null,null,null,"8C1",2,"8C-1",null,"IAS 8:19\nIAS 8:23","Does the IFRS not include specific transitional provisions applying to the change in accounting policy?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["8C-Y","8C1-Y",null,null,null,"8C11",3,"8C-1-1",null,"IAS 8:23","Has the change been applied retrospectively, except to the extent that, when retrospective application is required, it is impracticable to determine either the period-specific effects or the cumulative effect of the change?"]
["8C-Y","8C1-Y","8C11-G",null,null,null,null,null,null,null,"Note: Retrospective application is applying a new accounting policy to transactions, other events and conditions as if that policy had always been applied."]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["8D-Y",null,null,null,null,null,null,null,null,null,"Voluntary changes in accounting policies"]
[null,null,null,null,null,null,null,"8D","8D",null,"Has the entity voluntarily changed any accounting policy during the year (except for changes resulting from the adoption of a new Standard)? "]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["8D-Y",null,null,null,null,"8D2",2,"8D-2",null,"IAS 8:19","Has a voluntary change in accounting policy been applied retrospectively, except"]
["8D-Y",null,null,null,null,null,null,null,null,"IAS 8:23","to the extent that it is impracticable to determine either the period-specific effects or the cumulative effect of the change?"]
["8D-Y","8D2-G",null,null,null,null,null,null,null,"IAS 8:20","Notes:\n\n1)      For the purpose of IAS 8, early application of a Standard or an Interpretation is not a voluntary change in accounting policy."]
["8D-Y","8D2-G",null,null,null,null,null,null,null,"IAS 8:21","2)      In the absence of IFRS that specifically applies to a transaction, other event, or condition, management may, in accordance with paragraph 12 of IAS 8, apply an accounting policy from the most recent pronouncements of other standard-setting bodies that use a similar conceptual framework to develop accounting standards. If an entity changes an accounting policy following the amendment of such a pronouncement, that change is accounted for and disclosed as a voluntary change in accounting policy. "]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y",null,null,null,null,null,null,null,"Retrospective application"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y",null,null,null,null,"8C-1-1, 8D-2"," ","IAS 8:22","Where a change in accounting policy has been applied retrospectively, has the entity adjusted:"]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y",null,null,null,null,null,null,null,"a)      the opening balance of each affected component of equity for the earliest prior period presented, and"]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y",null,null,null,null,null,null,null,"b)      other comparative amounts disclosed for each prior period presented,"]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y",null,null,null,null,null,null,null,"as if the new accounting policy had always been applied, except to the extent that it is impracticable to determine either the period-specific effects or the cumulative effect of the change?"]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y",null,null,null,null,"8C-1-1, 8D-2",null,"IAS 8:26","When a change in accounting policy is applied retrospectively, is comparative information about prior periods, such as historical summaries of financial data, also adjusted as far back as is practicable?"]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y",null,null,null,null,null,null,null,"Limitations on retrospective application"]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y",null,null,"8C11a8D2a",4,"8C-1-1-a, 8D-2-a",null,"IAS 8:24","Is it impracticable to determine the period-specific effects of changing an accounting policy on comparative information for one or more prior periods presented?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y","8C11a8D2a-Y",null,null,null,"8C-1-1-a, 8D-2-a",null,null,"a)      has the entity applied the new accounting policy to the carrying amounts of assets and liabilities as at the beginning of the earliest period for which retrospective application is practicable, which may be the current period; and"]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y","8C11a8D2a-Y",null,null,null,"8C-1-1-a, 8D-2-a",null,null,"b)      has the entity made a corresponding adjustment to the opening balance of each affected component of equity for that period?"]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y",null,null,"8C11b8D2b",4,"8C-1-1-b, 8D-2-b",null,"IAS 8:25","Is it impracticable to determine the cumulative effect, at the beginning of the current period, of applying a new accounting policy to all prior periods?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y","8C11b8D2b-Y",null,"8C11b8D2bC1",5,"8C-1-1-b, 8D-2-b",null,null,"Has the entity adjusted the comparative information to apply the new accounting policy prospectively from the earliest date practicable?"]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y","8C11b8D2b-Y","8C11b8D2bC1-G",null,null,null,null,null,"Notes:"]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y","8C11b8D2b-Y","8C11b8D2bC1-G",null,null,null,null,"IAS 8:5","1)      Prospective application of a change in accounting policy is applying the new accounting policy to transactions, other events and conditions occurring after the date at which the policy is changed."]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y","8C11b8D2b-Y","8C11b8D2bC1-G",null,null,null,null,"IAS 8:27","2)      When it is impracticable for an entity to apply a new accounting policy retrospectively, because it cannot determine the cumulative effect of applying the policy to all prior periods, the entity, in accordance with paragraph 25 of IAS 8, applies the new policy prospectively from the start of the earliest period practicable. It therefore disregards the portion of the cumulative adjustment to assets, liabilities and equity arising before that date. Changing an accounting policy is permitted even if it is impracticable to apply the policy prospectively for any prior period."]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y","8C11b8D2b-Y","8C11b8D2bC1-G",null,null,null,null,"IAS 8:5","3)      Applying a requirement is impracticable when the entity cannot apply it after making every reasonable effort to do so. For a particular prior period, it is impracticable to apply a change in an accounting policy retrospectively if:"]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y","8C11b8D2b-Y","8C11b8D2bC1-G",null,null,null,null,null,"•   the effects of the retrospective application are not determinable;"]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y","8C11b8D2b-Y","8C11b8D2bC1-G",null,null,null,null,null,"•   the retrospective application requires assumptions about what management's intent would have been in that period; or"]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y","8C11b8D2b-Y","8C11b8D2bC1-G",null,null,null,null,null,"•   the retrospective application requires significant estimates of amounts and it is impossible to distinguish objectively information about those estimates that:"]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y","8C11b8D2b-Y","8C11b8D2bC1-G",null,null,null,null,null,"o   provides evidence of circumstances that existed on the date(s) as at which those amounts are to be recognised, measured or disclosed; and\n\no   would have been available when the financial statements for that prior period were authorised for issue"]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y","8C11b8D2b-Y","8C11b8D2bC1-G",null,null,null,null,null,"from other information."]
["OR,8C-Y,8D-Y","OR,8C1-Y,8D2-Y","8C11-Y","8C11b8D2b-Y","8C11b8D2bC1-G",null,null,null,null,null,"Paragraphs 50 to 53 of IAS 8 provide guidance on when it is impracticable to apply a new accounting policy to one or more prior periods."]
[null,null,null,null,null,null,null,null,null,null,"Changes in accounting estimates"]
[null,null,null,null,null,"8A",1,"8A","8A",null,"Has there been a change in accounting estimate during the year? "]
["8A-G",null,null,null,null,null,null,null,null,"IAS 8:5","Note: A change in accounting estimate is an adjustment of the carrying amount of an asset or a liability, or the amount of the periodic consumption of an asset, that results from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. Changes in accounting estimates result from new information or new developments and, accordingly, are not corrections of errors. "]
["8A-G",null,null,null,null,null,null,null,null,"IAS 8:32","As a result of the uncertainties inherent in business activities, many items in financial statements cannot be measured with precision but can only be estimated. Estimation involves judgements based on the latest available, reliable information. For example, estimates may be required of bad debts; inventory obsolescence; the fair value of financial assets or financial liabilities; the useful lives of, or expected pattern of consumption of the future economic benefits embodied in, depreciable assets; and warranty obligations."]
["8A-G",null,null,null,null,null,null,null,null,"IAS 8:34","An estimate may need revision if changes occur in the circumstances on which the estimate was based or as a result of new information or more experience. By its nature, the revision of an estimate does not relate to prior periods and is not the correction of an error."]
["8A-G",null,null,null,null,null,null,null,null,"IAS 8:35","A change in the measurement basis applied is a change in an accounting policy, and is not a change in an accounting estimate. When it is difficult to distinguish a change in an accounting policy from a change in an accounting estimate, the change is treated as a change in accounting estimate."]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["8A-Y",null,null,null,null,null,null,"8A"," ","IAS 8:36 & 37","Has the effect of a change in accounting estimate been dealt with as follows:"]
["8A-Y",null,null,null,null,null,null,null,null,null,"a)      to the extent that the change gives rise to changes in assets and liabilities, or relates to an item of equity, the change is recognised by adjusting the carrying amount of the related asset, liability or equity item in the period of the change?"]
["8A-Y",null,null,null,null,"8AC1",2,null,null,null,"b)      otherwise, the effect of the change is recognised prospectively by including it in profit or loss in:"]
["8A-Y",null,null,null,null,null,null,null,null,null,"i)        the period of the change, if the change affects that period only; or"]
["8A-Y",null,null,null,null,null,null,null,null,null,"ii)       the period of the change and future periods, if the change affects both?"]
["8A-Y","8AC1-G",null,null,null,null,null,null,null,"IAS 8:38","Note: Prospective recognition of the effect of a change in an accounting estimate means that the change is applied to transactions, other events and conditions from the date of the change in estimate. A change in an accounting estimate may affect only the current period's profit or loss, or the profit or loss of both the current period and future periods. For example, a change in the estimate of the amount of bad debts affects only the current period's profit or loss and therefore is recognised in the current period. However, a change in the estimated useful life of, or the expected pattern of consumption of the future economic benefits embodied in, a depreciable asset affects depreciation expense for the current period and for each future period during the asset's remaining useful life. In both cases, the effect of the change relating to the current period is recognised as income or expense in the current period. The effect, if any, on future periods is recognised as income or expense in those future periods."]
[null,null,null,null,null,null,null,null,null,null,"Errors"]
[null,null,null,null,null,"8B",1,"8B","8B",null,"During the current period, did the entity discover any errors in the preparation of financial statements of prior periods? "]
["8B-G",null,null,null,null,null,null,null,null,"IAS 8:5","Note: Prior period errors are omissions from, and misstatements in, the entity's financial statements for one or more prior periods arising from a failure to use, or misuse of, reliable information that:"]
["8B-G",null,null,null,null,null,null,null,null,null,"a)      was available when financial statements for those periods were authorised for issue; and"]
["8B-G",null,null,null,null,null,null,null,null,null,"b)      could reasonably be expected to have been obtained and taken into account in the preparation and presentation of those financial statements."]
["8B-G",null,null,null,null,null,null,null,null,null,"Such errors include the effects of mathematical mistakes, mistakes in applying accounting policies, oversights or misinterpretations of facts, and fraud."]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["8B-Y",null,null,null,null,null,null,"8B",null,"IAS 8:42","Except to the extent that it is impracticable to determine either the period-specific effects or the cumulative effect of the error, have all material prior period errors been corrected retrospectively in the first set of financial statements authorised for issue after their discovery by:"]
["8B-Y",null,null,null,null,"8BC1",2,null,null,null,"a)      restating the comparative amounts for the prior period(s) presented in which the error occurred; or"]
["8B-Y",null,null,null,null,"8BC1",2,null,null,null,"b)      if the error occurred before the earliest prior period presented, restating the opening balances of assets, liabilities, and equity for the earliest prior period presented?"]
["8B-Y","8BC1-G",null,null,null,null,null,null,null,"IAS 8:5","Note: Omissions or misstatements of items are material if they could, individually or collectively, influence the economic decisions that users make on the basis of the financial statements. Materiality depends on the size and nature of the omission or misstatement judged in the surrounding circumstances. The size or nature of the item, or a combination of both, could be the determining factor."]
["8B-Y","8BC1-G",null,null,null,null,null,null,null,"IAS 8:5","Note: Material is defined in paragraph 7 of IAS 1 and is used in this Standard with the same meaning."]
["8B-Y","8BC1-G",null,null,null,null,null,null,null,"IAS 8:54H","Definition of Material (Amendments to IAS 1 and IAS 8), issued in October 2018, amended paragraph 7 of IAS 1 and paragraph 5 of IAS 8, and deleted paragraph 6 of IAS 8. An entity shall apply those amendments prospectively for annual periods beginning on or after 1 January 2020. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact."]
["8B-Y","8BC1-G",null,null,null,null,null,null,null,"IAS 8:46","Note: The correction of a prior period error is excluded from profit or loss for the period in which the error is discovered. "]
["8B-Y",null,null,null,null,"8B1",2,"8B-1",null,"IAS 8:44","Is it impracticable to determine the period-specific effects of an error on comparative information for one or more prior periods presented?"]
[null,null,null,null,null,null,null," ",null,null,"If yes :"]
["8B-Y","8B1-Y",null,null,null,"8B1C1",3,"8B-1",null,null,"Has the entity restated the opening balances of assets, liabilities and equity for the earliest period for which retrospective restatement is practicable (which may be the current period)?"]
["8B-Y","8B1-Y","8B1C1-G",null,null,null,null,null,null,null,"Note: Paragraphs 50 to 53 of IAS 8 provide further guidance on when retrospective application and retrospective restatement are impracticable"]
["8B-Y",null,null,null,null,"8B2",2,"8B-2",null,"IAS 8:45","Is it impracticable to determine the cumulative effect, at the beginning of the current period, of an error on all prior periods?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["8B-Y","8B2-Y",null,null,null,null,null,"8B-2",null,null,"Has the entity restated the comparative information to correct the error prospectively from the earliest date practicable?"]
["8B-Y",null,null,null,null,null,null,"8B",null,"IAS 8:46","Is any information about prior periods, such as historical summaries of financial data, restated as far back as is practicable?"]
[]
[null,null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS8P","index":38,"n_rows":89,"n_cols":11,"rows_kept":89,"cut":false,"hidden":false,"merged":[]}
[null,null,"parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"IAS 8","Accounting Policies, Changes in Accounting Estimates and Errors",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 8, which prescribes the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"The paragraphs below list the disclosures required for changes in accounting policies, changes in estimates and corrections of errors in the period. Refer to IAS 8, and the relevant sections of Deloitte’s IFRS compliance questionnaire, for the circumstances in which such changes and corrections are permitted, and the required accounting treatment.",null,null,"Hide"]
["-G",null,null,null,null,null,null,"Disclosure requirements for accounting policies, except those for changes in accounting policies, are set out in IAS 1 Presentation of Financial Statements (see relevant section of this checklist).",null,null,"Yes"]
["-G",null,null,null,null,null,null,"The Implementation Guidance accompanying IAS 8 provides illustrations of the retrospective restatement of errors, and the retrospective and prospective application of changes in accounting policies.",null,null,"No"]
["-G",null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Guidance"]
["-G",null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n"]
["-G",null,null,null,null,null,null,"None"]
["-G",null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n"]
["-G",null,null,null,null,null,"IAS 8:54F","Amendments to References to the Conceptual Framework in IFRS Standards, issued in 2018, amended paragraphs 6 and 11(b). An entity shall apply those amendments for annual periods beginning on or after 1 January 2020. Earlier application is permitted if at the same time an entity also applies all other amendments made by Amendments to References to the Conceptual Framework in IFRS Standards. An entity shall apply the amendments to paragraphs 6 and 11(b) retrospectively in accordance with this Standard. However, if an entity determines that retrospective application would be impracticable or would involve undue cost or effort, it shall apply the amendments to paragraphs 6 and 11(b) by reference to paragraphs 23–28 of this Standard. If retrospective application of any amendment in Amendments to References to the Conceptual Framework in IFRS Standards would involve undue cost or effort, an entity shall, in applying paragraphs 23–28 of this Standard, read any reference except in the last sentence of paragraph 27 to ‘is impracticable’ as ‘involves undue cost or effort’ and any reference to ‘practicable’ as ‘possible without undue cost or effort’."]
["-G",null,null,null,null,null,"IAS 8:54G","If an entity does not apply IFRS 14 Regulatory Deferral Accounts, the entity shall, in applying paragraph 11(b) to regulatory account balances, continue to refer to, and consider the applicability of, the definitions, recognition criteria, and measurement concepts in the Framework for the Preparation and Presentation of Financial Statements (as adopted in 2001) instead of those in the Conceptual Framework issued in 2018. A regulatory account balance is the balance of any expense (or income) account that is not recognised as an asset or a liability in accordance with other applicable IFRS Standards but is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers. A rate regulator is an authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity."]
["-G",null,null,null,null,null,"IAS 8:54H","Definition of Material (Amendments to IAS 1 and IAS 8), issued in October 2018, amended paragraph 7 of IAS 1 and paragraph 5 of IAS 8, and deleted paragraph 6 of IAS 8. An entity shall apply those amendments prospectively for annual periods beginning on or after 1 January 2020. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact."]
["-G",null,null,null,null,null,null,"Note: Two versions of amendments to the definition of material in IAS 8 were issued to allow early adoption of this amendment independent of the adoption of the Amendments to References to the Conceptual Framework in IFRS Standards. References to the Conceptual Framework for Financial Reporting (Conceptual Framework) in the Basis for Conclusions are to the version of the Conceptual Framework issued in 2018 unless stated otherwise. However, the conclusions reached would be the same if the 2010 version of the Conceptual Framework were applied."]
[null,null,null,null,"TQ Group",null,"Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,"Disclosure of changes in accounting policies"]
[null,null,"8A",1,"8A","8A",null,"Did the entity change any accounting policies during the reporting period due to the initial application of a standard?"]
[null,null,null,null," ",null,null,"If yes :"]
["8A-Y",null,"8AC1",2,"8A"," ",null,"When initial application of an IFRS has an effect on the current period or any prior period, would have such an effect except that it is impracticable to determine the amount of the adjustment, or might have an effect on future periods, an entity shall disclose:"]
["8A-Y",null,null,null,"8A",null,"IAS 8:28(a)","a)      the title of the IFRS;"]
["8A-Y",null,null,null,"8A",null,"IAS 8:28(b)","b)      when applicable, that the change in accounting policy has been made in accordance with its transitional provisions;"]
["8A-Y",null,null,null,"8A",null,"IAS 8:28(c)","c)       the nature of the change in accounting policy;"]
["8A-Y",null,null,null,"8A",null,"IAS 8:28(d)","d)      when applicable, a description of the transitional provisions;"]
["8A-Y",null,null,null,"8A",null,"IAS 8:28(e)","e)      when applicable, the transitional provisions that might have an effect on future periods;"]
["8A-Y",null,null,null,"8A",null,"IAS 8:28(f)","f)       for the current period and each prior period presented, to the extent practicable, the amount of the adjustment:"]
["8A-Y",null,null,null,"8A",null,null,"i)        for each financial statement line item affected; and"]
["8A-Y",null,null,null,"8A",null,null,"ii)       if IAS 33 Earnings per Share applies to the entity, for basic and diluted earnings per share;"]
["8A-Y",null,null,null,"8A",null,"IAS 8:28(g)","g)      the amount of the adjustment relating to periods before those presented, to the extent practicable; and"]
["8A-Y",null,null,null,"8A",null,"IAS 8:28(h)","h)      if retrospective application required by paragraph 19(a) or (b) of IAS 8 is impracticable for a particular prior period, or for periods before those presented, the circumstances that led to the existence of that condition and a description of how and from when the change in accounting policy has been applied."]
["8A-Y","8AC1-G",null,null,null,null,"IAS 8:28","Note: Financial statements of subsequent periods need not repeat the disclosures required by paragraph 28 of IAS 8."]
[null,null,"8B",1,"8B","8B",null,"Did the entity voluntarily change any accounting policies during the reporting period?"]
[null,null,null,null," ",null,null,"If yes :"]
["8B-Y",null,"8BC1",2,"8B",null,null,"When a voluntary change in accounting policy has an effect on the current period or any prior period, would have an effect on that period except that it is impracticable to determine the amount of the adjustment, or might have an effect on future periods, an entity shall disclose:"]
["8B-Y",null,null,null,"8B",null,"IAS 8:29(a)","a)      the nature of the change in accounting policy;"]
["8B-Y",null,null,null,"8B",null,"IAS 8:29(b)","b)      the reasons why applying the new accounting policy provides reliable and more relevant information;"]
["8B-Y",null,null,null,"8B",null,"IAS 8:29(c)","c)       for the current period and each prior period presented, to the extent practicable, the amount of the adjustment:"]
["8B-Y",null,null,null,"8B",null,null,"i)        for each financial statement line item affected; and"]
["8B-Y",null,null,null,"8B",null,null,"ii)       if IAS 33 Earnings per Share applies to the entity, for basic and diluted earnings per share;"]
["8B-Y",null,null,null,"8B",null,"IAS 8:29(d)","d)      the amount of the adjustment relating to periods before those presented, to the extent practicable; and"]
["8B-Y",null,null,null,"8B",null,"IAS 8:29(e)","e)      if retrospective application is impracticable for a particular prior period, or for periods before those presented, the circumstances that led to the existence of that condition and a description of how and from when the change in accounting policy has been applied."]
["8B-Y","8BC1-G",null,null,null,null,"IAS 8:29","Note: Financial statements of subsequent periods need not repeat the disclosures required by paragraph 29 of IAS 8."]
[null,null,null,null,null,null,null,"Standards or Interpretations in issue but not yet effective"]
[null,null,"8C",1,"8C","8C",null,"Has the entity not applied a new IFRS that has been issued but is not yet effective?"]
[null,null,null,null," ",null,null,"If yes :"]
["8C-Y",null,"8CC1",2,"8C",null,null,"The entity shall disclose:"]
["8C-Y",null,null,null,"8C",null,"IAS 8:30(a)","a)      this fact; and"]
["8C-Y",null,null,null,"8C",null,"IAS 8:30(b)","b)      known or reasonably estimable information relevant to assessing the possible impact that application of the new IFRS will have on the entity’s financial statements in the period of initial application."]
["8C-Y","8CC1-G",null,null,null,null,"IAS 8:31","Note: In complying with paragraph 30 of IAS 8, an entity considers disclosing:"]
["8C-Y","8CC1-G",null,null,null,null,null,"a) the title of the new IFRS;"]
["8C-Y","8CC1-G",null,null,null,null,null,"b) the nature of the impending change or changes in accounting policy;"]
["8C-Y","8CC1-G",null,null,null,null,null,"c) the date by which application of the IFRS is required;"]
["8C-Y","8CC1-G",null,null,null,null,null,"d) the date as at which it plans to apply the IFRS initially; and "]
["8C-Y","8CC1-G",null,null,null,null,null,"e) either:"]
["8C-Y","8CC1-G",null,null,null,null,null,"i)  a discussion of the impact that initial application of the IFRS is expected to have on the entity’s financial statements; or"]
["8C-Y","8CC1-G",null,null,null,null,null,"ii)  if that impact is not known or reasonably estimable, a statement to that effect."]
[null,null,null,null,null,null,null,"Disclosing the effect of a change in accounting estimate"]
[null,null,"8D",1,"8D","8D",null,"Did the entity change any accounting estimate that has an effect on the current or future reporting periods?"]
[null,null,null,null," ",null,null,"If yes :"]
["8D-Y",null,null,null,"8D",null,"IAS 8:39","An entity shall disclose the nature and amount of a change in an accounting estimate that has an effect in the current period or which is expected to have an effect in future periods, except for the disclosure of the effect on future periods when it is impracticable to estimate that effect."]
["8D-Y",null,null,null,"8D",null,"IAS 8:40","If the amount of the effect in future periods is not disclosed because estimating it is impracticable, the entity shall disclose that fact."]
["8D-Y",null,"8DC1",2,"8D",null,"IAS 34:26","If an estimate of an amount reported in an interim period changed significantly during the final interim period of the financial year, but a separate financial report is not published for that final interim period, the entity shall disclose the nature and amount of that change in estimate in a note to the annual financial statements for that financial year."]
["8D-Y","8DC1-G",null,null,null,null,"IAS 34:27","Note: The disclosure required by paragraph 26 of IAS 34, Interim Financial Reporting, is consistent with the IAS 8 requirement and is intended to be narrow in scope – relating only to the change in estimate. An entity is not required to include additional interim period financial information in its annual financial statements."]
[null,null,null,null,null,null,null,"Disclosure of prior period errors"]
[null,null,"8E",1,"8E","8E",null,"Did the entity discover any prior period errors?"]
[null,null,null,null," ",null,null,"If yes :"]
["8E-G",null,null,null,null,null,null,"Notes:"]
["8E-G",null,null,null,null,null,"IAS 8:5","1)      Prior period errors are omissions from, and misstatements in, the entity’s financial statements for one or more prior periods arising from a failure to use, or misuse of, reliable information that:"]
["8E-G",null,null,null,null,null,null,"•   was available when financial statements for those periods were authorised for issue; and"]
["8E-G",null,null,null,null,null,null,"•   could reasonably be expected to have been obtained and taken into account in the preparation and presentation of those financial statements."]
["8E-G",null,null,null,null,null,null,"Such errors include the effects of mathematical mistakes, mistakes in applying accounting policies, oversights or misinterpretations of facts, and fraud."]
["8E-G",null,null,null,null,null,"IAS 8:48","2)      Corrections of errors are distinguished from changes in accounting estimates (see above). Accounting estimates, by their nature, are approximations that may need revision as additional information becomes known. For example, the gain or loss recognised on the outcome of a contingency is not the correction of an error."]
["8E-Y",null,"8EC1",2,"8E",null,null,"In correcting prior period errors, the entity shall disclose the following:"]
["8E-Y",null,null,null,"8E",null,"IAS 8:49(a)","a)      the nature of the prior period error;"]
["8E-Y",null,null,null,"8E",null,"IAS 8:49(b)","b)      for each prior period presented, to the extent practicable, the amount of the correction:"]
["8E-Y",null,null,null,"8E",null,null,"i)        for each financial statement line item affected; and"]
["8E-Y",null,null,null,"8E",null,null,"ii)       if IAS 33 Earnings per Share applies to the entity, for basic and diluted earnings per share;"]
["8E-Y",null,null,null,"8E",null,"IAS 8:49(c)","c)       the amount of the correction at the beginning of the earliest prior period presented; and"]
["8E-Y",null,null,null,"8E",null,"IAS 8:49(d)","d)      if retrospective restatement is impracticable for a particular prior period, the circumstances that led to the existence of that condition and a description of how and from when the error has been corrected."]
["8E-Y","8EC1-G",null,null,null,null,"IAS 8:49","Note: Financial statements of subsequent periods need not repeat the disclosures required by paragraph 49 of IAS 8."]
[null,null,"8F",1,"8F","8F",null,"Has the entity applied IFRSs in a previous reporting period but did not, in its most recent previous annual financial statements, provide an explicit unreserved statement of compliance with IFRSs?"]
["8F-G",null,null,null,null,null,"IFRS 1:4A","Note: Notwithstanding the requirements in paragraphs 2 and 3 of IFRS 1, an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, must either apply IFRS 1 or else apply IFRSs retrospectively in accordance with IAS 8 Accounting Policies, Changes in Estimates and Errors as if the entity had never stopped applying IFRSs."]
[null,null,null,null," ",null,null,"If yes :"]
["8F-Y",null,"8F1",2,"8F-1",null,"IFRS 1:23B","Has the entity elected to apply IFRSs retrospectively in accordance with IAS 8 Accounting Policies, Changes in Estimates and Errors instead of applying IFRS 1?"]
[null,null,null,null,null,null,null,"If yes :"]
["8F-Y","8F1-Y",null,null,"8F-1",null,"IFRS 1:23B","The entity shall disclose the reasons for electing to apply IFRSs as if it had never stopped applying IFRSs as well as the disclosure requirements in IAS 8 (see IAS8P tab)."]
[]
[null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS10A","index":39,"n_rows":39,"n_cols":11,"rows_kept":39,"cut":false,"hidden":false,"merged":[]}
["p/c",null,"parent","level",null,null,"Index",null,null,"AcctTQsummary","Yes"]
[null,null,null,null,null,null,"IAS 10","Events after the Reporting Period",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the questionnaire addresses IAS 10, which prescribes when an entity should adjust its financial statements for events after the reporting period, and the disclosures that an entity should give about the date when the financial statements were authorised for issue and about events after the reporting period.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Hide"]
["-G",null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\nNone",null,null,"Yes"]
["-G",null,null,null,null,null,null,"New or amended paragraphs not yet effective",null,null,"No"]
["-G",null,null,null,null,null,"IAS 10:23C","Definition of Material (Amendments to IAS 1 and IAS 8), issued in October 2018, amended paragraph 21. An entity shall apply those amendments prospectively for annual periods beginning on or after 1 January 2020. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact. An entity shall apply those amendments when it applies the amendments to the definition of material in paragraph 7 of IAS 1 and paragraphs 5 and 6 of IAS 8.",null,null,"Guidance"]
["-G",null,null,null,null,null,"\n\nIAS 10:3","DEFINITIONS\n\nEvents after the reporting period are defined as those events, favourable and unfavourable, that occur between the end of the reporting period and the date when the financial statements are authorised for issue. IAS 10 distinguishes two types of events:"]
["-G",null,null,null,null,null,null,"Adjusting events are events that provide evidence of conditions that existed at the end of the reporting period; and\n\nNon-adjusting events are events that are indicative of conditions that arose after the reporting period."]
[null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,"Detailed compliance Questions"]
[null,null,null,null,null,null,null,"Recognition and measurement"]
[null,null,null,null,null,null,null,"Adjusting events after the reporting period"]
[null,null,"10A",1,"10A","10A",null,"Has any favourable or unfavourable event, affecting the reporting entity, occurred after the reporting period but before the date when the financial statements are authorised for issue?"]
[null,null,null,null," ",null,null,"If yes :"]
["10A-Y",null,"10AC1",2,"10A",null,"IAS 10:8","Has the entity adjusted the amounts recognised in its financial statements to reflect adjusting events after the reporting period? "]
["10A-Y","10AC1-G",null,null,null," ","IAS 10:9","Note: The following are examples of adjusting events after the reporting period that require an entity to adjust the amounts recognised in its financial statements, or to recognise items that were not previously recognised:"]
["10A-Y","10AC1-G",null,null,null,null,null,"a) the settlement after the reporting period of a court case that confirms that the entity had an obligation at the end of the reporting period;"]
["10A-Y","10AC1-G",null,null,null,null,null,"b) the receipt of information after the reporting period indicating that an asset was impaired at the end of the reporting period, or that the amount of a previously recognised impairment loss for that asset needs to be adjusted. For example:\n(i) the bankruptcy of a customer that occurs after the reporting period usually confirms that the customer was credit-impaired at the end of the reporting period;\n(ii) the sale of inventories after the reporting period may give evidence about their net realisable value at the end of the reporting period;"]
["10A-Y","10AC1-G",null,null,null,null,null,"c) the determination after the reporting period of the cost of assets purchased, or the proceeds from assets sold, before the end of the reporting period;"]
["10A-Y","10AC1-G",null,null,null,null,null,"d) the determination after the reporting period of the amount of profit sharing or bonus payments if the entity had a present legal or constructive obligation at the end of the reporting period to make such payments as a result of events before that date; and "]
["10A-Y","10AC1-G",null,null,null,null,null,"e) the discovery of fraud or errors that show that the financial statements are incorrect."]
["10A-Y",null,null,null,null,null,null,"Non-adjusting events after the reporting period"]
["10A-Y",null,"10AC2",2,"10A",null,"IAS 10:10","Has the entity not adjusted the amounts recognised in its financial statements for subsequent events that are indicative of conditions that arose after the reporting period?"]
["10A-Y","10AC2-G",null,null,null,null,null,"Note: For example a decline in the fair value of listed investments between the end of the reporting period and the date when the financial statements are authorised for issue. The decline in fair value does not normally relate to the conditions of the investments at the end of the reporting period, but reflects circumstances that  have arisen subsequently."]
[null,null,null,null,null,null,null,"Dividends"]
[null,null,"10B",1,"10B","10B",null,"Has the entity proposed or declared dividends after the reporting period?"]
[null,null,null,null," ",null,null,"If yes :"]
["10B-Y",null,null,null,"10B",null,"IAS 10:12","Have dividends that were declared to holders of equity instruments after the reporting period, not been recognised as a liability at the end of the reporting period? "]
[null,null,null,null,null,null,null,"Going concern"]
[null,null,"10C",1,"10C","10C",null,"Has management determined after the reporting period that it intends to liquidate the entity or to cease trading or have there been indicators that the reporting entity may no longer be a going concern?"]
[null,null,null,null," ",null,null,"If yes :"]
["10C-Y",null,null,null,"10C",null,"IAS 10:14","Has the entity prepared its financial statements on a basis other than going concern if management has determined after the reporting period either that it intends to liquidate the entity or to cease trading, or that it has no realistic alternative but to do so?"]
["10C-Y",null,"10CC1",2,"10C",null,"IAS 10:15","If the operating results of the reporting entity have deteriorated after the reporting period, has consideration been given to whether the going concern assumption is still appropriate?"]
["10C-Y","10CC1-G",null,null,null,null,null,"Note: If the going concern assumption is no longer appropriate, the effect is so pervasive that IAS 10 requires a fundamental change in the basis of accounting, rather than an adjustment to the amounts recognised within the original basis of accounting."]
[]
[null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS10P","index":40,"n_rows":62,"n_cols":11,"rows_kept":62,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"IAS 10","Events after the Reporting Period",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 10, which prescribes when an entity should adjust its financial statements for events occurring after the reporting period, and the disclosures that an entity should give about the date when the financial statements were authorised for issue and about events after the reporting period. The principal issue is determining whether an event after the reporting period is an adjusting or a non-adjusting event.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Hide"]
["-G",null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n"]
["-G",null,null,null,null,null,null,"None"]
["-G",null,null,null,null,null,null,"New or amended paragraphs not yet effective",null,null,"Yes"]
["-G",null,null,null,null,null,"IAS 10:23C","Definition of Material (Amendments to IAS 1 and IAS 8), issued in October 2018, amended paragraph 21. An entity shall apply those amendments prospectively for annual periods beginning on or after 1 January 2020. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact. An entity shall apply those amendments when it applies the amendments to the definition of material in paragraph 7 of IAS 1 and paragraphs 5 and 6 of IAS 8.",null,null,"No"]
["-G",null,null,null,null,null,null,"DEFINITIONS\n",null,null,"Guidance"]
["-G",null,null,null,null,null,null,"Events after the reporting period are defined as those events, favourable and unfavourable, that occur between the end of the reporting period and the date when the financial statements are authorised for issue. IAS 10 distinguishes two types of events:"]
["-G",null,null,null,null,null,null,"•   adjusting events – those that provide evidence of conditions that existed at the end of the reporting period; and"]
["-G",null,null,null,null,null,null,"•   non-adjusting events – those that are indicative of conditions that arose after the reporting period."]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,"Dividends"]
[null,null,"10A",1,"10A","10A","IAS 10:13","Are dividends declared (i.e. the dividends are appropriately authorised and are no longer at the discretion of the entity) after the reporting period but before the financial statements are authorised for issue?"]
[null,null,null,null," ",null,null,"If yes :"]
["10A-Y",null,"10AC1",2,"10A",null,"IAS 10:13","Such dividends are disclosed in the notes in accordance with IAS 1 Presentation of Financial Statements."]
["10A-Y","10AC1-G",null,null,null,null,null,"Notes:"]
["10A-Y","10AC1-G",null,null,null,null,"IAS 10:12, 13","1)      If an entity declares dividends to holders of equity instruments (as defined in IAS 32 Financial Instruments: Presentation) after the reporting period, the entity shall not recognise those dividends as a liability at the end of the reporting period because no obligation exists at that time."]
["10A-Y","10AC1-G",null,null,null,null,"IAS 1:137(a)","2)      IAS 1 requires an entity to disclose the amount of dividends proposed or declared before the financial statements were authorised for issue but not recognised as a distribution to owners during the period, and the related amount per share."]
[null,null,null,null,null,null,null,"Going concern"]
[null,null,10,1,10,null,"IAS 10:16","IAS 1 specifies required disclosures if:"]
[null,null,null,null,null,null,null,"a)      the financial statements are not prepared on a going concern basis; or"]
[null,null,null,null,null,null,null,"b)      management is aware of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern. "]
["10-G",null,null,null,null,null,null,"Notes:"]
["10-G",null,null,null,null,null,null,"1)      Refer to the requirements of paragraph 25 of IAS 1 in the relevant section of this checklist."]
["10-G",null,null,null,null,null,"IAS 10:16","2)      The events or conditions prompting disclosure under paragraph 25 of IAS 1 may arise after the reporting period."]
["10-G",null,null,null,null,null,"IAS 10:14, 15","3)      An entity shall not prepare its financial statements on a going concern basis if management determines after the reporting period either that it intends to liquidate the entity or to cease trading, or that it has no realistic alternative but to do so. Deterioration in operating results and financial position after the reporting period may indicate a need to consider whether the going concern assumption is still appropriate. If the going concern assumption is no longer appropriate, the effect is so pervasive that IAS 10 requires a fundamental change in the basis of accounting, rather than adjustments to the amounts recognised within the original basis of accounting."]
[null,null,null,null,null,null,null,"Date of authorisation for issue"]
[null,null,null,null,10,null,"IAS 10:17","An entity shall disclose the date when the financial statements were authorised for issue and who gave that authorisation."]
[null,null,null,null,10,null,"IAS 10:17","If the entity’s owners or others have the power to amend the financial statements after issuance, the entity shall disclose that fact."]
[null,null,null,null,null,null,null,"Updating disclosures about conditions at the end of the reporting period"]
[null,null,"10B",1,"10B","10B","IAS 10:19","Has the entity received information after the reporting period about conditions that existed at the end of the reporting period?"]
[null,null,null,null," ",null,null,"If yes :"]
["10B-Y",null,"10BC1",2,"10B",null,"IAS 10:19","The entity shall update disclosures that relate to those conditions, in the light of the new information."]
["10B-Y","10BC1-G",null,null,null,null,"IAS 10:20","Note: In some cases, an entity needs to update the disclosures in its financial statements to reflect information received after the reporting period, even when the information does not affect the amounts that it recognises in its financial statements. One example of the need to update disclosures is when evidence becomes available after the reporting period about a contingent liability that existed at the end of the reporting period. In addition to considering whether it should recognise or change a provision under IAS 37 Provisions, Contingent Liabilities and Contingent Assets, an entity updates its disclosures about the contingent liability in the light of that evidence."]
[null,null,null,null,null,null,null,"Non-adjusting events after the reporting period"]
[null,null,"10C",1,"10C","10C",null,"Have any non-adjusting events occurred after the reporting period but before the financial statements are authorised for issue?"]
[null,null,null,null," ",null,null,"If yes :"]
["10C-Y",null,"10CC1",2,"10C",null,"IAS 10:21","An entity shall disclose the following information for each material category of non-adjusting event after the reporting period:"]
["10C-Y",null,null,null,null,null,"IAS 10:21(a)","a) the nature of the event; and"]
["10C-Y",null,null,null,null,null,"IAS 10:21(b)","b) an estimate of its financial effect, or a statement that such an estimate cannot be made."]
["10C-Y","10CC1-G",null,null,null,null,null,"Notes:"]
["10C-Y","10CC1-G",null,null,null,null,"IAS 10:21","1)      If non-adjusting events after the reporting period are material, non-disclosure could influence the economic decisions that users make on the basis of the financial statements."]
["10C-Y","10CC1-G",null,null,null,null,"IAS 10:21","1)      If non-adjusting events after the reporting period are material, non-disclosure could reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements, which provide financial information about a specific reporting entity."]
["10C-Y","10CC1-G",null,null,null,null,"IAS 10:23C","Definition of Material (Amendments to IAS 1 and IAS 8), issued in October 2018, amended paragraph 21. An entity shall apply those amendments prospectively for annual periods beginning on or after 1 January 2020. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact. An entity shall apply those amendments when it applies the amendments to the definition of material in paragraph 7 of IAS 1 and paragraphs 5 and 6 of IAS 8."]
["10C-Y","10CC1-G",null,null,null,null,"IAS 10:10","2)      An entity shall not adjust the amounts recognised in its financial statements to reflect non-adjusting events after the reporting period."]
["10C-Y","10CC1-G",null,null,null,null,"IAS 10:22","3)      The following are examples of non-adjusting events after the reporting period that would generally result in disclosure:"]
["10C-Y","10CC1-G",null,null,null,null,null,"a) a major business combination after the reporting period (IFRS 3 Business Combinations requires specific disclosures in such cases – see relevant section of this checklist) or disposing of a major subsidiary;"]
["10C-Y","10CC1-G",null,null,null,null,null,"b) announcing a plan to discontinue an operation; "]
["10C-Y","10CC1-G",null,null,null,null,null,"c) major purchases of assets, classification of assets as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, other disposals of assets, or expropriation of major assets by government; "]
["10C-Y","10CC1-G",null,null,null,null,null,"d) the destruction of a major production plant by a fire after the reporting period"]
["10C-Y","10CC1-G",null,null,null,null,null,"e) announcing, or commencing the implementation of, a major restructuring (see IAS 37);"]
["10C-Y","10CC1-G",null,null,null,null,null,"f) major ordinary share transactions and potential ordinary share transactions after the reporting period (IAS 33 Earnings per Share, requires an entity to disclose a description of such transactions, other than when such transactions involve capitalisation or bonus issues, share splits or reverse share splits, all of which are required to be adjusted under IAS 33);"]
["10C-Y","10CC1-G",null,null,null,null,null,"g) abnormally large changes after the reporting period in asset prices or foreign exchange rates;"]
["10C-Y","10CC1-G",null,null,null,null,null,"h) changes in tax rates or tax laws enacted or announced after the reporting period that have a significant effect on current and deferred tax assets and liabilities (see IAS 12 Income Taxes);"]
["10C-Y","10CC1-G",null,null,null,null,null,"i) entering into significant commitments or contingent liabilities, for example, by issuing significant guarantees; and"]
["10C-Y","10CC1-G",null,null,null,null,null,"j) commencing major litigation arising solely out of events that occurred after the reporting period."]
[]
[null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS12A","index":41,"n_rows":265,"n_cols":14,"rows_kept":265,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","p/c","Parent","level",null,null,"Index",null,null,"AcctTQsummary","Yes","Yes"]
[null,null,null,null,null,null,null,null,"IAS 12","Income Taxes",null,null,"No","No"]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement",null,null,"N/A","N/A"]
[null,null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IAS 12 which prescribes the accounting treatment for income taxes. ",null,null,"Guidance","Guidance"]
[null,null,null,null,null,null,null,null,null,"IAS 12 uses the ‘balance sheet approach’ / ‘balance sheet liability method’ to determine the amount of deferred tax liabilities or assets. Under this method, the carrying amounts of assets and liabilities are compared to their ‘tax bases’, and any resulting difference is either a taxable temporary difference or a deductible temporary difference. IAS 12 prescribes the criteria for the recognition and measurement of deferred tax liabilities or assets that arise from these temporary differences.",null,null,"Show","Show"]
[null,null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Hide","Hide"]
["-G",null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Yes","Yes"]
["-G",null,null,null,null,null,null,null,null,"New or amended requirements effective for the first time",null,null,"No","No"]
["-G",null,null,null,null,null,null,null,"IAS 12:98G","IFRS 16, issued in January 2016, amended paragraph 20. An entity shall apply that amendment for annual periods beginning on or after 1 January 2019.",null,null,"Guidance","Guidance"]
["-G",null,null,null,null,null,null,null,"IAS 12:98I","Annual Improvements to IFRS Standards 2015–2017 Cycle, issued in December 2017, added paragraph 57A and deleted paragraph 52B. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2019. When an entity first applies those amendments, it shall apply them to the income tax consequences of dividends recognised on or after the beginning of the earliest comparative period."]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n"]
["-G",null,null,null,null,null,null,null,null,"None"]
["-G",null,null,null,null,null,null,null,"IAS 12:2","SCOPE NOTE"]
["-G",null,null,null,null,null,null,null,"IAS 12:2","For the purposes of IAS 12 Income Taxes, income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity."]
["-G",null,null,null,null,null,null,null,"IAS 12:4","IAS 12 does not deal with the methods of accounting for government grants (see IAS 20 Accounting for Government Grants and Disclosure of Government Assistance) or investment tax credits. However, IAS 12 does deal with the accounting for temporary differences that may arise from such grants or investment tax credits."]
["-G",null,null,null,null,null,null,null,null,"DEFINITIONS"]
["-G",null,null,null,null,null,null,null,"IAS 12:5","Taxable profit (tax loss) is the profit (loss) for a period, determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable (recoverable). "]
["-G",null,null,null,null,null,null,null,null,"Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. "]
["-G",null,null,null,null,null,null,null,null,"Tax expense (tax income) is the aggregate amount included in the determination of profit or loss for the period in respect of current tax and deferred tax."]
["-G",null,null,null,null,null,null,null,null,"The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes. "]
["-G",null,null,null,null,null,null,null,null,"Temporary differences are differences between the carrying amount of an asset or liability in the statement of financial position and its tax base."]
["-G",null,null,null,null,null,null,null,null,"Temporary differences may be either:\n\n"]
["-G",null,null,null,null,null,null,null,null,"(a) taxable temporary differences, which are temporary differences that will result in taxable amounts in determining taxable profit (tax loss) of future periods when the carrying amount of the asset or liability is recovered or settled; or"]
["-G",null,null,null,null,null,null,null,null,"(b) deductible temporary differences, which are temporary differences that will result in amounts that are deductible in determining taxable profit (tax loss) of future periods when the carrying amount of the asset or liability is recovered or settled."]
["-G",null,null,null,null,null,null,null,null,"Accounting profit is profit or loss for a period before deducting tax expense."]
["-G",null,null,null,null,null,null,null,null,"Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences."]
["-G",null,null,null,null,null,null,null,null,"Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of:\n\n\n"]
["-G",null,null,null,null,null,null,null,null,"(a) deductible temporary differences;\n"]
["-G",null,null,null,null,null,null,null,null,"(b) the carryforward of unused tax losses; and\n\n"]
["-G",null,null,null,null,null,null,null,null,"(c) the carryforward of unused tax credits.\n"]
[null,null,null,null,null,null,12,"TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,"Detailed compliance Questions"]
[null,null,null,null,null,null,null,null,null,"Tax base"]
[null,null,null,null,"12A",1,"12A","12A",null,"Is the entity subject to income tax legislation imposed either domestically and/or by foreign legislators, including withholding taxes, which are payable by a subsidiary, associate or joint venture on distributions to the reporting entity?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y",null,null,null,null,null,"12A",null,"IAS 12:7","Has the entity determined the tax base of each of its assets as: "]
["12A-Y",null,null,null,"12AC1",2,null,null,null,"a)      where the recovery of the asset will give rise to taxable economic benefits – the amount that will be deductible for tax purposes against those taxable economic benefits?"]
["12A-Y",null,null,null,"12AC1",2,null,null,null,"b)      where the recovery of the asset will not give rise to taxable economic benefits – an amount equal to the carrying amount of the asset?"]
["12A-Y","12AC1-G",null,null,null,null,null,null,"IAS 12:51","Note: An asset may have different tax bases depending on the type of tax that is being considered – for example income tax vs. capital gains tax. Measurement shall reflect the tax consequences that would follow from the manner in which the entity expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities."]
["12A-Y",null,null,null,null,null,"12A",null,"IAS 12:8","Has the entity determined the tax base of each of its liabilities as:"]
["12A-Y",null,null,null,"12AC2",2,null,null,null,"a)      in the case of a liability other than revenue received in advance, the carrying amount of the liability, less any amount that will be deductible for tax purposes in respect of that liability in future periods?"]
["12A-Y",null,null,null,"12AC2",2,null,null,null,"b)      in the case of revenue which is received in advance, the carrying amount of the resulting liability, less any amount of the revenue that will not be taxable in future periods?"]
["12A-Y","12AC2-G",null,null,null,null,null,null,"IAS 12:9","Notes:\n1)      Some items have a tax base but are not recognised as assets and liabilities in the statement of financial position. For example, research costs are recognised as an expense in determining accounting profit in the period in which they are incurred but may not be permitted as a deduction in determining taxable profit (tax loss) until a later period. The tax base of the research costs is the amount the taxation authorities will permit as a deduction in future periods."]
["12A-Y","12AC2-G",null,null,null,null,null,null,"IAS 12:10","2)      Where the tax base of an asset or liability is not immediately apparent, it is helpful to consider the fundamental principle upon which IAS 12 is based: that an entity shall, with certain limited exceptions, recognise a deferred tax liability (asset) wherever recovery or settlement of the carrying amount of an asset or liability would make future tax payments larger (smaller) than they would be if such recovery or settlement were to have no tax consequences."]
["12A-Y",null,null,null,null,null,"12A",null,"IAS 12:11","In consolidated financial statements, have temporary differences been determined by comparing the carrying amounts of assets and liabilities in the consolidated financial statements with the appropriate tax base, as follows:"]
["12A-Y",null,null,null,null,null,null,null,null,"a)      in jurisdictions where a consolidated tax return is filed – by reference to the consolidated tax return?"]
["12A-Y",null,null,null,null,null,null,null,null,"b)      in jurisdictions where a consolidated tax return is not filed – by reference to the tax returns of each entity in the group?"]
["12A-Y",null,null,null,null,null,null,null,null,"Recognition of current tax liabilities and current tax assets"]
["12A-Y",null,null,null,null,null,"12A",null,"IAS 12:12","Has current tax for the current and prior periods been recognised as a liability to the extent that it has not been paid?"]
["12A-Y",null,null,null,"12A1",2,"12A-1",null,null,"Does the amount of current tax already paid in respect of current and prior periods exceed the amount due for those periods?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A1-Y",null,null,null,null,"12A-1",null,"IAS 12:12","Has the excess been recognised as an asset?"]
["12A-Y",null,null,null,null,null,"12A"," ","IAS 12:13","Has any benefit relating to a tax loss that can be carried back to recover current tax of a previous period been recognised as an asset?"]
[null,null,null,null,null,null,null,null,null,"Recognition of deferred tax liabilities and deferred tax assets"]
[null,null,null,null,null,null,null,null,null,"Taxable temporary differences "]
[null,null,null,null,"12B",1,"12B","12B",null,"Do taxable temporary differences exist? "]
["12B-G",null,null,null,null,null,null,null,"IAS 12:5","Note: Taxable temporary differences are those that will result in taxable amounts in determining taxable profit (tax loss) of future periods when the carrying amount of the asset or liability is recovered or settled."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12B-Y",null,null,null,null,null,"12B",null,"IAS 12:15","Has a deferred tax liability been recognised for all taxable temporary differences, except to the extent that the deferred tax liability arises from the following items, which are considered elsewhere in this questionnaire:"]
["12B-Y",null,null,null,"12BC1",2,null,null,null,"•   the initial recognition of goodwill?"]
["12B-Y",null,null,null,"12BC1",2,null,null,null,"•   the initial recognition of an asset or a liability in a transaction which: \n     (i) is not a business combination; and (ii) at the time of the \n     transaction, affects neither accounting profit nor taxable profit \n     (tax loss)?"]
["12B-Y",null,null,null,"12BC1",2,null,null,null,"•   investments in subsidiaries, branches and associates and interests in \n     joint arrangements?\n"]
["12B-Y","12BC1-G",null,null,null,null,null,null,null,"Note: Deferred tax liabilities may be required to be recognised in respect of the above items in some cases. Refer to the detailed questions below for more information on these items."]
[null,null,null,null,null,null,null,null,null,"Goodwill"]
[null,null,null,null,"12J",1,"12J","12J",null,"Was the entity involved in a business combination or acquisition in a past reporting period, for which a deferred tax liability in relation to goodwill has not been recognised?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12J-Y",null,null,null,null,null,"12J",null,"IAS 12:15(a)","Have deferred tax liabilities arising from the initial recognition of goodwill not been recognised?"]
["12J-Y",null,null,null,"12JC1",2,"12J",null,"IAS 12:21A","Have subsequent reductions in a deferred tax liability that is unrecognised because it arises from the initial recognition of goodwill not been recognised?"]
["12J-Y","12JC1-G",null,null,null,null,null,null,null,"Note: For example, if in a business combination an entity recognises goodwill of CU 100 that has a tax base of nil, paragraph 15(a) of IAS 12 prohibits the entity from recognising the resulting deferred tax liability. If the entity subsequently recognises an impairment loss of CU 20 for that goodwill, the amount of the taxable temporary difference relating to goodwill is reduced from CU 100 to CU 80. The resulting decrease in the value of the unrecognised deferred tax liability is also regarded as relating to the initial recognition of the goodwill and is therefore prohibited from being recognised under paragraph 15(a)."]
["12J-Y",null,null,null,"12JC2",2,"12J",null,"IAS 12:21B","Are deferred tax liabilities recognised for taxable temporary differences relating to goodwill to the extent they do not arise from the initial recognition of goodwill?"]
["12J-Y","12JC2-G",null,null,null,null,null,null,null,"Note: For example, if in a business combination an entity recognises goodwill of CU 100 that is deductible for tax purposes at a rate of 20 per cent per year starting in the year of acquisition, the tax base of the goodwill is CU 100 on initial recognition and CU 80 at the end of the year of acquisition. If the carrying amount of goodwill at the end of the year of acquisition remains unchanged at CU 100, a taxable temporary difference of CU 20 arises at the end of that year. Because the taxable temporary difference does not relate to the initial recognition of the goodwill, the resulting deferred tax liability is recognised."]
[null,null,null,null,null,null,null,null,null,"Initial recognition of an asset or a liability (other than goodwill)"]
["12B-Y",null,null,null,null,null,"12B",null,"IAS 12:15(b)","Have deferred tax liabilities been recognised where they arise from the initial recognition of an asset or a liability, except where they arise in a transaction which:"]
["12B-Y",null,null,null,null,null,null,null,null,"i)        is not a business combination; and"]
["12B-Y",null,null,null,null,null,null,null,null,"ii)       at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss)?"]
[null,null,null,null,"12F",1,"12F","12F",null,"Has the entity been involved in a business combination in the current reporting period?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12F-Y",null,null,null,"12FC1",2,null,null,"IAS 12:19","Are deferred tax liabilities recognised when taxable temporary differences arise in relation to the identifiable assets acquired and liabilities assumed in a business combination?"]
["12F-Y","12FC1-G",null,null,null,null,null,null,null,"Note: The recognition of a deferred tax liability in a business combination affects the amount of goodwill. For example, when the carrying amount of an asset is increased to its fair value, but the tax base of the asset remains at cost to the previous owners, a taxable temporary difference arises which results in a deferred tax liability."]
[null,null,null,null,"12g",1,"12G","12G",null,"Does the entity carry assets at fair value or at a revalued amount (e.g. under the revaluation models of IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets; at fair value under IAS 40 Investment Property, IFRS 9 Financial Instruments and IFRS 16 Leases)?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12g-Y",null,null,null,"12gC1",2,"12G",null,"IAS 12:20","Have deferred tax liabilities been recognised for taxable temporary differences arising on the revaluation of assets or where assets are adjusted to their fair value?"]
["12g-Y","12gC1-G",null,null,null,null,null,null,null,"Note: A deferred tax liability should be recognised even if the entity does not intend to dispose of the asset, since the revalued carrying amount of the asset will be recovered through use and this will generate taxable income which exceeds the depreciation that will be allowable for tax purposes in future periods. A deferred tax liability is also recognised even though tax on capital gains can be deferred if the proceeds of disposal of the asset are invested in similar assets, since the tax will ultimately become payable on sale or use of the similar assets."]
["12B-Y",null,null,null,"12B1",2,"12B-1",null,null,"Do taxable temporary differences arise from the initial recognition of an asset or a liability in a transaction which is not a business combination and at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss)?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12B-Y","12B1-Y",null,null,null,null,"12B-1",null,"IAS 12:15(b)","a)   Has a deferred tax liability not been recognised in respect of the taxable temporary difference arising at initial recognition?"]
["12B-Y","12B1-Y",null,null,"12B1C1",3,"12B-1"," ","IAS 12:22","b)   Have subsequent changes in such unrecognised deferred tax liability that arise as the asset is depreciated not been recognised? "]
["12B-Y","12B1-Y","12B1C1-G",null,null,null,null,null,null,"Note: An asset costs 1,000 and will be depreciated over 10 years. 600 is deductible for tax purposes over 5 years. On initial recognition, a taxable temporary difference of 400 arises, which is not recognised. At the end of year one, the carrying amount of the asset is 900 and its tax base is 480. The temporary difference at the end of year one comprises 400 which is the balance of the difference that arose on initial recognition, and a new difference of 20, which has arisen because the accounting and tax depreciation are at different rates. A deferred tax liability is only recognised in respect of the ‘new’ difference of 20."]
["12B-Y",null,null,null,"12BC2",2,"12B",null,"IAS 12:23","Has the entity recognised a deferred tax liability that arises on the bifurcation of compound financial instruments (e.g. a convertible bond) into their debt and equity components?"]
["12B-Y","12BC2-G",null,null,null,null,null,null,null,"Note: The exemption under paragraph 15(b) does not apply in this case because the temporary difference arises from the initial recognition of the separate liability and equity components of the compound financial instrument, rather than from the initial recognition of the liability."]
[null,null,null,null,null,null,null,null,null,"Deductible temporary differences"]
[null,null,null,null,"12C",1,"12C","12C",null,"Do deductible temporary differences exist?"]
["12C-G",null,null,null,null,null,null,null,"IAS 12:5","Note: Deductible temporary differences are those that will result in amounts that are deductible in determining taxable profit (tax loss) of future periods when the carrying amount of the asset or liability is recovered or settled."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12C-Y",null,null,null,null,null,"12C",null,"IAS 12:24","Has a deferred tax asset been recognised for all deductible temporary differences to the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilised, except for the initial recognition exemption detailed in paragraph 24 of IAS 12?"]
["12C-Y",null,null,null,null,null,"12C",null,"IAS 12:24","Have deferred tax assets not been recognised where they arise on the initial recognition of an asset or liability in a transaction which is :"]
["12C-Y",null,null,null,null,null,null,null,null,"a)      not a business combination and,"]
["12C-Y",null,null,null,"12CC1",2,null,null,null,"b)      at the time of the transaction, affects neither accounting profit nor taxable profit (loss)?"]
["12C-Y","12CC1-G",null,null,null,null,null,null,null,"Note: For deductible temporary differences associated with investments in subsidiaries, branches and associates, and interests in joint arrangements, deferred tax asset shall be recognised in accordance with paragraph 44 of IAS 12.\n\n"]
["12C-Y",null,null,null,null,null,null,null,"IAS 12:27A","In assessing  whether taxable profits will be available against which it can utilise a deductible temporary difference, has the entity considered whether tax law restricts the sources of taxable profits against which it may make deductions on the reversal of that deductible temporary difference? "]
["12C-Y",null,null,null,null,null,null,null,"IAS 12:27A","If tax law imposes no such restrictions, has the entity assessed a deductible temporary difference in combination with all of its other deductible temporary differences? ."]
["12C-Y",null,null,null,null,null,null,null,"IAS 12:27A","If tax law restricts the utilisation of losses to deduction against income of a specific type, has the entity assessed a deductible temporary difference in combination only with other deductible temporary differences of the appropriate type?"]
["12C-Y",null,null,null,null,null,"12C",null,"IAS 12:28","In assessing whether it is probable that taxable profit will be available, against which deductible temporary differences can be utilised, has the entity considered whether there are sufficient taxable temporary differences relating to the same taxation authority and the same taxable entity which are expected to reverse:"]
["12C-Y",null,null,null,null,null,null,null,null,"a)      in the same period as the expected reversal of the deductible temporary difference; or"]
["12C-Y",null,null,null,null,null,null,null,null,"b)      in periods into which a tax loss arising from the deferred tax asset can be carried back or forward?"]
["12C-Y",null,null,null,null,null,"12C",null,"IAS 12:29","When there are insufficient taxable temporary differences relating to the same taxation authority and the same taxable entity, is a deferred tax asset recognised to the extent that:"]
["12C-Y",null,null,null,"12CC3",2,null,null,null,"a)      it is probable that the entity will have sufficient taxable profit relating to the same taxation authority and the same taxable entity in the same period as the reversal of the deductible temporary difference (or in the periods into which a tax loss arising from the deferred tax asset can be carried back or forward); or"]
["12C-Y","12CC3-G",null,null,null,null,null,null,null,"Note: In evaluating whether it will have sufficient taxable profit in future periods, an entity:  (i) compares the deductible temporary differences with future taxable profit that excludes tax deductions resulting from the reversal of those deductible temporary differences. This comparison shows the extent to which the future taxable profit is sufficient for the entity to deduct the amounts resulting from the reversal of those deductible temporary differences  and (ii) ignores taxable amounts arising from deductible temporary differences that are expected to originate in future periods, because the deferred tax asset arising from these deductible temporary differences will itself require future taxable profit in order to be utilised."]
["12C-Y",null,null,null,null,null,null,null,null,"b)      tax planning opportunities are available to the entity that will create taxable profit in appropriate periods?"]
["12C-Y",null,null,null,"12C2",2,"12C-2",null,"IAS 12:29A","Does the entity carry an asset measured at fair value and estimates that it is probable that it will recover the asset for more than its carrying amount?"]
["12C-Y","12C2-G",null,null,null,null,null,null,null,"Note: This may be the case, for example, when an entity expects to hold a fixed-rate debt instrument and collect the contractual cash flows."]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["12C-Y","12C2-Y",null,null,"12C21",3,"12C-2-1",null,"IAS 12:29A","Does the entity expect to include in the estimate of probable future taxable profit the recovery of this asset for more than its carrying amount?"]
[null,null,null,null,null,null,null,null,null,"If Yes:"]
["12C-Y","12C2-Y","12C21-Y",null,null,null,"12C-2-1",null,"IAS 12:29A","Has the entity assessed whether it has sufficient evidence  that it is probable that the entity will achieve this ?"]
["12C-Y",null,null,null,null,null,"12C",null,"IAS 12:22","Regarding deferred tax assets exempted from recognition under paragraph 24 of IAS 12 (initial recognition exemption – see above), have subsequent changes in such unrecognised deferred tax assets that arise as the asset is depreciated not been recognised?"]
["12C-Y",null,null,null,null,null,"12C",null,"IAS 12:32A","If the carrying amount of goodwill arising in a business combination is less than its tax base, the difference gives rise to a deferred tax asset. Has the deferred tax asset arising from the initial recognition of goodwill been recognised as part of the accounting for a business combination to the extent that it is probable that taxable profit will be available against which the deductible temporary difference could be utilised?"]
["12C-Y",null,null,null,"12C1",2,"12C-1",null,null,"Has a non-taxable government grant been granted?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12C-Y","12C1-Y",null,null,null,null,"12C-1"," ","IAS 12:33","Has a deferred tax asset not been recognised in relation to a deductible temporary difference arising from a non-taxable government grant related to an asset that has been deducted in arriving at the carrying amount of the asset but, for tax purposes, is not deducted from the asset's depreciable amount (in other words its tax base)?"]
["12C-Y","12C1-Y",null,null,"12C1C1",3,"12C-1"," ","IAS 12:33","Has a deferred tax asset not been recognised in relation to a deductible temporary difference arising from a non-taxable government grant that has been set up as deferred income?"]
["12C-Y","12C1-Y","12C1C1-G",null,null,null,null,null,null,"Note: One case when a deferred tax asset arises on initial recognition of an asset is when a non-taxable government grant related to an asset is deducted in arriving at the carrying amount of the asset but, for tax purposes, is not deducted from the asset's depreciable amount (in other words its tax base); the carrying amount of the asset is less than its tax base and this gives rise to a deductible temporary difference. Government grants may also be set up as deferred income in which case the difference between the deferred income and its tax base of nil is a deductible temporary difference. "]
[null,null,null,null,null,null,null,null,null,"Unused tax losses and unused tax credits"]
[null,null,null,null,"12D",1,"12D","12D",null,"Did the entity have any unused tax losses or unused tax credits during or at the end of the current reporting period?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12D-Y",null,null,null,"12DC1",2,"12D",null,"IAS 12:34","Is a deferred tax asset recognised for the carryforward of unused tax losses and unused tax credits to the extent that it is probable that future taxable profit will be available against which the unused tax losses and unused tax credits can be utilised? "]
["12D-Y","12DC1-G",null,null,null,null,null,null,"IAS 12:35","Note: The criteria for recognising deferred tax assets arising from the carry forward of unused tax losses and tax credits are the same as the criteria for recognising deferred tax assets arising from deductible temporary differences. However, the existence of unused tax losses is strong evidence that future taxable profit may not be available. Therefore, when an entity has a history of recent losses, the entity recognises a deferred tax asset arising from unused tax losses or tax credits only to the extent that the entity has sufficient taxable temporary differences or there is convincing other evidence that sufficient taxable profit will be available against which the unused tax losses or unused tax credits can be utilised by the entity. "]
["12D-Y",null,null,null,null,null,"12D",null,"IAS 12:36","Have the following criteria been considered in assessing the probability that taxable profit will be available against which the unused tax losses or unused tax credits can be utilised:"]
["12D-Y",null,null,null,null,null,null,null,null,"a)      whether the entity has sufficient taxable temporary differences relating to the same taxation authority and the same taxable entity, which will result in taxable amounts against which the unused tax losses or unused tax credits can be utilised before they expire?"]
["12D-Y",null,null,null,null,null,null,null,null,"b)      whether it is probable that the entity will have taxable profits before the unused tax losses or unused tax credits expire?"]
["12D-Y",null,null,null,null,null,null,null,null,"c)       whether the unused tax losses result from identifiable causes which are unlikely to recur? "]
["12D-Y",null,null,null,null,null,null,null,null,"d)      whether tax planning opportunities are available to the entity that will create taxable profit in the period in which the unused tax losses or unused tax credits can be utilised?"]
["OR,12C-Y,12D-Y",null,null,null,null,null,null,null,null,"Reassessment of unrecognised deferred tax assets"]
["OR,12C-Y,12D-Y",null,null,null,null,null,"12C,12D",null,"IAS 12:37","At the end of each reporting period, does the entity reassess unrecognised deferred tax assets, and recognise them to the extent that it has become probable that future taxable profit will allow the deferred tax assets to be recovered?"]
[null,null,null,null,null,null,null,null,null,"Investments in subsidiaries, branches and associates and interests in joint arrangements"]
[null,null,null,null,"12E",1,"12E","12E",null,"Has the entity held investments in subsidiaries, branches, associates or interests in joint arrangements during or at the end of the current reporting period?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12E-Y",null,null,null,null,null,"12E",null,"IAS 12:39","Has a deferred tax liability been recognised for all taxable temporary differences associated with investments in subsidiaries, branches and associates, and interests in joint arrangements, except to the extent that both of the following conditions are satisfied:"]
["12E-Y",null,null,null,"12EC1",2,null,null,null,"a)      the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference, and"]
["12E-Y",null,null,null,"12EC1",2,null,null,null,"b)      it is probable that the temporary difference will not reverse in the foreseeable future?"]
["12E-Y","12EC1-G",null,null,null,null,null,null,"IAS 12:40","Note: Often temporary differences arise from undistributed profits or foreign exchange translation differences. If the reporting entity is able to control the dividend policy of the investee, subsidiary, associate etc, it is able to control the timing of the reversal of the temporary differences."]
["12E-Y",null,null,null,"12E1",2,"12E-1",null,null,"Has the parent (in the case of investments in subsidiaries or branches) determined that profits will not be distributed in the foreseeable future?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12E-Y","12E1-Y",null,null,"12E1C1",3,"12E-1"," ","IAS 12:40","Has the parent not recognised a deferred tax liability that arises from undistributed profits of the subsidiary or branch to the extent that those profits will not be distributed in the foreseeable future?"]
["12E-Y","12E1-Y","12E1C1-G",null,null,null,null,null,null,"Note: As a parent controls the dividend policy of its subsidiary, it is able to control the timing of the reversal of temporary differences associated with that investment (including the temporary differences arising not only from undistributed profits but also from any foreign exchange translation differences). Furthermore, it would often be impracticable to determine the amount of income taxes that would be payable when the temporary difference reverses."]
["12E-Y",null,null,null,"12E2",2,"12E-2",null,null,"Is taxable profit or tax loss (and, therefore, the tax base of its non-monetary assets and liabilities) determined in a currency other than the entity’s functional currency (the currency in which its non-monetary assets and liabilities are measured)?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12E-Y","12E2-Y",null,null,null,null,"12E-2"," ","IAS 12:41","Has the entity recognised a deferred tax liability or (subject to paragraph 24 of IAS 12) asset resulting from the temporary differences arising from changes in the exchange rate (see paragraph 58 of IAS 12)?"]
["12E-Y",null,null,null,"12EC2",2,"12E",null,"IAS 12:42","In the absence of an agreement requiring that the profits of an associate will not be distributed in the foreseeable future, has the investor recognised a deferred tax liability arising from taxable temporary differences associated with its investment in the associate?"]
["12E-Y","12EC2-G",null,null,null,null,null,null,null,"Note: A deferred tax liability is recognised in these circumstances because an investor in an associate does not control the entity and is usually not in a position to determine its dividend policy."]
["12E-Y",null,null,null,"12E3",2,"12E-3",null,"IAS 12:42","Is an investor in an associate not able to determine the amount of tax that would be payable if it recovers the cost of its investment in an associate (but it can determine that the liability will equal or exceed a minimum amount)?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12E-Y","12E3-Y",null,null,null,null,"12E-3"," ","IAS 12:42","Has the deferred tax liability been measured at that minimum amount?"]
["12E-Y",null,null,null,"12EC3",2,"12E",null,"IAS 12:44","Is a deferred tax asset recognised for all deductible temporary differences arising from investments in subsidiaries, branches and associates, and interests in joint arrangements, to the extent that, and only to the extent that, it is probable that:"]
["12E-Y",null,null,null,null,null,null,null,null,"a)      the temporary difference will reverse in the foreseeable future; and"]
["12E-Y",null,null,null,null,null,null,null,null,"b)      taxable profit will be available against which the temporary difference can be utilised?"]
["12E-Y","12EC3-G",null,null,null,null,null,null,"IAS 12:45","Note: In deciding whether a deferred tax asset is recognised for deductible temporary differences associated with its investments in subsidiaries, branches and associates, and its interests in joint arrangements, an entity considers the guidance set out in paragraphs 28 to 31 of IAS 12 (see Tailoring question 12C above)."]
[null,null,null,null,null,null,null,null,null,"Measurement"]
[null,null,null,null,null,null,null,"12A",null,"Is the entity subject to income tax legislation imposed either domestically and/or by foreign legislators, including withholding taxes, which are payable by a subsidiary, associate or joint venture on distributions to the reporting entity?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y",null,null,null,null,null,"12A"," ","IAS 12:46","Are current tax liabilities and assets for the current and prior periods measured at the amount expected to be paid to or recovered from the taxation authorities, using the tax rates (and tax laws) that have been enacted, or substantially enacted, by the end of the reporting period?"]
["12A-Y",null,null,null,"12AC3",2,"12A",null,"IAS 12:47","Are deferred tax liabilities and assets measured at the tax rates that are expected to apply to the period when the liability is settled or the asset is realised, based on tax rates (and tax laws) that have been enacted, or substantially enacted, by the end of the reporting period?"]
["12A-Y","12AC3-G",null,null,null,null,null,null,"IAS 12:48","Note: Current and deferred tax assets and liabilities are usually measured using the tax rates (and tax laws) that have been enacted. However, in some jurisdictions, announcements of tax rates (and tax laws) by the government have the substantive effect of actual enactment, which may follow the announcement by a period of several months. In these circumstances, tax assets and liabilities are measured using the announced tax rate (and tax laws)."]
["12A-Y",null,null,null,"12A2",2,"12A-2",null,null,"Do different tax rates apply to different levels of taxable income?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A2-Y",null,null,null,null,"12A-2"," ","IAS 12:49","Are deferred tax assets and liabilities measured using the average rates that are expected to apply to the taxable profit (tax loss) of the periods in which the temporary differences are expected to reverse?"]
["12A-Y",null,null,null,"12AC4",2,"12A",null,"IAS 12:51","Does the measurement of deferred tax liabilities and assets appropriately reflect the tax consequences that would follow from the manner in which the entity expects, at the end of the reporting period, to recover or settle the carrying amount of its liabilities and assets?"]
["12A-Y","12AC4-G",null,null,null,null,null,null,"IAS 12:51A","Note: In some jurisdictions, the manner in which an entity recovers (settles) the carrying amount of an asset (liability) may affect either or both of:\n\n     •   the tax rate applicable when the entity recovers (settles) the carrying amount of the asset (liability); and\n\n     •   the tax base of the asset (liability).\n\nIn such cases, an entity measures deferred tax liabilities and deferred tax assets using the tax rate and the tax base that are consistent with the expected manner of recovery or settlement. "]
["12A-Y","12AC4-G",null,null,null,null,null,null,"IAS 12:51B","If a deferred tax liability or deferred tax asset arises from a non-depreciable asset measured using the revaluation model in IAS 16, the measurement of the deferred tax liability or deferred tax asset shall reflect the tax consequences of recovering the carrying amount of the non-depreciable asset through sale, regardless of the basis of measuring the carrying amount of that asset. Accordingly, if the tax law specifies a tax rate applicable to the taxable amount derived from the sale of an asset that differs from the tax rate applicable to the taxable amount derived from using an asset, the former rate is applied in measuring the deferred tax liability or asset related to a non-depreciable asset."]
["12A-Y","12AC4-G",null,null,null,null,null,null,"IAS 12:51C","If a deferred tax liability or asset arises from investment property that is measured using the fair value model in IAS 40, there is a rebuttable presumption that the carrying amount of the investment property will be recovered through sale. Accordingly, unless the presumption is rebutted, the measurement of the deferred tax liability or deferred tax asset shall reflect the tax consequences of recovering the carrying amount of the investment property entirely through sale. This presumption is rebutted if the investment property is depreciable and is held within a business model whose objective is to consume substantially all of the economic benefits embodied in the investment\nproperty over time, rather than through sale. If the presumption is rebutted, the requirements of paragraphs 51 and 51A shall be followed."]
["12A-Y","12AC4-G",null,null,null,null,null,null,"IAS 12:51D","The rebuttable presumption in paragraph 51C also applies when a deferred tax liability or a deferred tax asset arises from measuring investment property in a business combination if the entity will use the fair value model when subsequently measuring that investment property."]
["12A-Y","12AC4-G",null,null,null,null,null,null,"IAS 12:51E","Paragraphs 51B–51D do not change the requirements to apply the principles in paragraphs 24–33 (deductible temporary differences) and paragraphs 34–36 (unused tax losses and unused tax credits) of this Standard when recognising and measuring deferred tax assets."]
["12A-Y",null,null,null,"12A3",2,"12A-3",null,"IAS 12:52A","Is the income tax rate higher or lower depending on whether all or part of the net profit or retained earnings is paid out as a dividend to shareholders, or are income taxes refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A3-Y",null,null,null,null,"12A-3",null,"IAS 12:52A","a)      have current and deferred tax assets and liabilities been measured at the tax rate applicable to undistributed profits?"]
["12A-Y","12A3-Y",null,null,"12A3C1",3,null,null,"IAS 12:52B","b)     [deleted]"]
["12A-Y",null,null,null,null,null,"12A",null,"IAS 12:53","Has the effect of discounting been ignored in the measurement of deferred tax liabilities and assets?"]
["12A-Y",null,null,null,null,null,"12A",null,"IAS 12:56","Has the entity, at the end of each reporting period, reviewed the carrying amount of deferred tax assets, and considered whether sufficient taxable profit will be available to utilise the deferred tax assets?"]
["12A-Y",null,null,null,"12A4",2,"12A-4",null,"IAS 12:56","Based on a review at the end of each reporting period, is it no longer probable that sufficient taxable profit will be available to allow the benefit of part or all of that deferred tax asset to be utilised?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A4-Y",null,null,null,null,"12A-4"," ","IAS 12:56","Has the carrying amount of any deferred tax asset been reduced?"]
["12A-Y","12A4-Y",null,null,null,null,"12A-4"," ","IAS 12:56","Has any reduction in the carrying amount of a deferred tax asset that has been previously made been reversed to the extent that it has become probable that sufficient taxable profit will be available?"]
[null,null,null,null,null,null,null,null,null,"Recognition of current and deferred tax"]
["12A-Y",null,null,null,null,null,null,null,null,"Income tax consequence of payments on financial instruments classified as equity"]
["12A-Y",null,null,null,"12A9",2,"12A-9",null,"IAS 12:57A","Has the entity recognised a liability to pay a dividend as defined in IFRS 9?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A9-Y",null,null,"12A9C1",3,"12A-9"," ","IAS 12:57A","Has the entity recognised the income tax consequences of the dividend when it recognised the liability to pay the dividend, according to where it originally recognised those past transactions or events that generated distributable profits?"]
["12A-Y","12A9-Y","12A9C1-G",null,null,null,null,null,"IAS 12:57A","The income tax consequences of dividends are linked more directly to past transactions or events that generated distributable profits than to distributions to owners. Therefore, an entity shall recognise the income tax consequences of dividends in profit or loss, other comprehensive income or equity according to where the entity originally recognised those past transactions or events."]
[null,null,null,null,null,null,null,null,null,"Items recognised in profit or loss"]
["12A-Y",null,null,null,null,null,"12A",null,"IAS 12:58","Are current and deferred tax recognised as income or an expense, and included in the profit or loss for the period, except to the extent that the tax arises from: "]
["12A-Y",null,null,null,null,null,null,null,null,"a)      a transaction or event which is recognised, in the same or a different period, outside profit or loss, either in other comprehensive income or directly in equity; or"]
["12A-Y",null,null,null,"12AC5",2,null,null,null,"b)      a business combination (other than the acquisition by an investment entity, as defined in IFRS 10 Consolidated Financial Statements, of a subsidiary that is required to be measured at fair value through profit or loss) \n"]
["12A-Y","12AC5-G",null,null,null,null,null,null,"IAS12:59","Most deferred tax liabilities and deferred tax assets arise where income or expense is included in accounting profit in one period, but is included in taxable profit (tax loss) in a different period. The resulting deferred tax is recognised in profit or loss. Examples are when: \n a)  interest, royalty or dividend revenue is received in arrears and is included in accounting profit in accordance with IFRS 15 Revenue from Contracts with Customers, IAS 39 Financial Instruments: Recognition and Measurement or IFRS 9 Financial Instruments, as relevant, but is included in taxable profit (tax loss) on a cash basis; and\nb) costs of intangible assets have been capitalised in accordance with IAS 38 and are being amortised in profit or loss, but were deducted for tax purposes when they were incurred."]
["12A-Y",null,null,null,"12A5",2,"12A-5",null,"IAS 12:60","Has there been a change in the carrying amount of deferred tax assets and liabilities even though there is no change in the amount of the related temporary differences?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A5-Y",null,null,"12A5C1",3,"12A-5"," ","IAS 12:60","Has the deferred tax arising out of the change in carrying amount been recognised in profit or loss, except to the extent that it relates to items previously recognised outside profit or loss?"]
["12A-Y","12A5-Y","12A5C1-G",null,null,null,null,null,null,"Note: Such changes can result, for example, from a change in tax rates or tax laws; a reassessment of the recoverability of deferred tax assets; or a change in the expected manner of recovery of an asset."]
[null,null,null,null,null,null,null,null,null,"Changes in the tax status of an entity or its shareholders"]
[null,null,null,null,"12H",1,"12H","12H",null,"Has there been a change in the tax status of the entity or of its shareholders during the current reporting period?"]
["12H-G",null,null,null,null,null,null,null,"SIC 25:1","Note: This may, for example, occur upon the public listing of an entity’s equity instruments or upon the restructuring of an entity’s equity. It may also occur upon a controlling shareholder’s move to a foreign country. As a result of such an event, an entity may be taxed differently; it may for example gain or lose tax incentives or become subject to a different rate of tax in the future."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12H-Y",null,null,null,null,null,"12H",null,"SIC-25:4","Have the current and deferred tax consequences of a change in tax status been included in profit or loss for the period, unless those consequences related to transactions and events that result, in the same or a different time period, in a direct credit or charge to the recognised amount of equity or in amounts recognised in other comprehensive income?"]
[null,null,null,null,null,null,null,null,null,"Items recognised outside profit or loss"]
["12A-Y",null,null,null,"12AC6",2,"12A",null,"IAS 12:61A","Has current and deferred tax been recognised outside profit or loss if the tax relates to items that are recognised, in the same or a different period, outside profit or loss?"]
["12A-Y","12AC6-G",null,null,null,null,null,null,null,"Notes: "]
["12A-Y","12AC6-G",null,null,null,null,null,null,"IAS 12:61A","1) Therefore, current tax and deferred tax that relates to items that are recognised, in the same or a different period:"]
["12A-Y","12AC6-G",null,null,null,null,null,null,null,"a)   in other comprehensive income, shall be recognised in other comprehensive income."]
["12A-Y","12AC6-G",null,null,null,null,null,null,null,"b)   directly in equity, shall be recognised directly in equity."]
["12A-Y","12AC6-G",null,null,null,null,null,null,"IAS 12:62","2) Examples of particular items to be recognised in other comprehensive income are:"]
["12A-Y","12AC6-G",null,null,null,null,null,null,null,"•   a change in carrying amount arising from the revaluation of property, plant and equipment (see IAS 16); and"]
["12A-Y","12AC6-G",null,null,null,null,null,null,null,"•   exchange differences arising on the translation of the financial statements of a foreign operation (see IAS 21 The Effects of Changes in Foreign Exchange Rates)."]
["12A-Y","12AC6-G",null,null,null,null,null,null,"IAS 12:62A","3) Examples of particular items to be credited or charged directly to equity are:"]
["12A-Y","12AC6-G",null,null,null,null,null,null,null,"•   an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error (see IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors); and"]
["12A-Y","12AC6-G",null,null,null,null,null,null,null,"•   amounts arising on initial recognition of the equity component of a compound financial instrument (see paragraph 23 of IAS 12)."]
["12A-Y",null,null,null,"12AC7",2,"12A",null,"IAS 12:63","Where, in exceptional circumstances, it is difficult to determine the amount of current and deferred tax that relates to items recognised outside profit or loss (either in other comprehensive income or directly in equity), is the amount recognised outside profit or loss determined based on a reasonable pro rata allocation of the current and deferred tax of the entity in the tax jurisdiction concerned, or another method that achieves a more appropriate allocation in the circumstances?"]
["12A-Y","12AC7-G",null,null,null,null,null,null,"IAS 12:63","Note: This may be the case, for example, when: there are graduated rates of income tax and it is impossible to determine the rate at which a specific component of taxable profit (tax loss) has been taxed; a change in the tax rate or other tax rules affects a deferred tax asset or liability relating (in whole or in part) to an item that was previously recognised outside profit or loss; or an entity determines that a deferred tax asset should be recognised, or should no longer be recognised in full, and the deferred tax asset relates (in whole or in part) to an item that was previously recognised outside profit or loss."]
["12A-Y",null,null,null,"12A6",2,"12A-6",null,"IAS 12:64","Does the entity carry assets at revalued amounts under IAS 16, and does it elect to transfer each year from revaluation surplus to retained earnings an amount equal to the difference between the depreciation or amortisation on a revalued asset and the depreciation or amortisation based on the cost of that asset?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A6-Y",null,null,null,null,"12A-6",null,"IAS 12:64","Has the amount been transferred net of any related deferred tax?"]
["12A-Y",null,null,null,"12A7",2,"12A-7",null,"IAS 12:64","Does the entity carry assets at revalued amounts under IAS 16 and, on disposal of an asset, does it transfer from revaluation surplus to retained earnings an amount equal to the balance in the revaluation surplus relating to that asset?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A7-Y",null,null,null,null,"12A-7",null,"IAS 12:64","Has the amount been transferred net of any related deferred tax?"]
["12A-Y",null,null,null,"12A8",2,"12A-8",null,"IAS 12:65","Is an asset revalued for tax purposes? "]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A8-Y",null,null,"12A81",3,"12A-8-1",null,"IAS 12:65","Is this revaluation related to an accounting revaluation of an earlier period, or to one that is expected to be carried out in a future period?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A8-Y","12A81-Y",null,null,null,"12A-8-1",null,"IAS 12:65","Have the tax effects of both the asset revaluation and the adjustment of the tax base been recognised in other comprehensive income in the periods in which they occur? "]
[null,null,null,null,null,null,null,null,null,"If no :"]
["12A-Y","12A8-Y","12A81-N",null,null,null,"12A-8-1",null,"IAS 12:65","Have the tax effects of the adjustment of the tax base been recognised in profit or loss?"]
[null,null,null,null,null,null,"12H","12h",null,"Has there been a change in the tax status of the entity or of its shareholders during the current reporting period?",null,null,"Empty row was already there, hence added new data"]
["12H-G",null,null,null,null,null,null,null,"SIC 25:1","Note: This may, for example, occur upon the public listing of an entity’s equity instruments or upon the restructuring of an entity’s equity. It may also occur upon a controlling shareholder’s move to a foreign country. As a result of such an event, an entity may be taxed differently; it may for example gain or lose tax incentives or become subject to a different rate of tax in the future.",null,null,"Empty row was already there, hence added new data"]
[null,null,null,null,null,null,null,null,null,"If yes :",null,null,"Empty row was already there, hence added new data"]
["12H-Y",null,null,null,null,null,"12H"," ","SIC-25:4","Have those tax consequences of a change in tax status that relate to changes in the recognised amount of equity, in the same or a different period (not included in profit or loss), been charged or credited directly to equity?",null,null,"Empty row was already there, hence added new data"]
["12H-Y",null,null,null,"12H1",2,"12H-1",null,"IAS 12:65A","Does the entity pay dividends to its shareholders, and is it required to pay a portion of the dividends to taxation authorities on behalf of shareholders (withholding tax)?",null,null,"Empty row was already there, hence added new data"]
[null,null,null,null,null,null,null,null,null,"If yes :",null,null,"Empty row was already there, hence added new data"]
["12H-Y","12H1-Y",null,null,null,null,null," ","IAS 12:65A","Have any such an amounts paid or payable to taxation authorities been charged to equity as a part of the dividends?",null,null,"Empty row was already there, hence added new data"]
[null,null,null,null,null,null,null,null,null,"Deferred tax arising from a business combination"]
[null,null,null,null,null,null,null,"12F",null,"Has the entity been involved in a business combination in the current reporting period?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12F-Y",null,null,null,null,null,"12F"," ","IAS 12:66","Have deferred tax liabilities resulting from a business combination not been recognised where they result from taxable temporary differences associated with the initial recognition of goodwill?"]
["12F-Y",null,null,null,null,null,"12F",null,"IAS 12:66","Have deferred tax assets (to the extent they meet the appropriate recognition criteria in paragraph 24 of IAS 12) or deferred tax liabilities resulting from a business combination been recognised as identifiable assets or liabilities at the acquisition date?"]
["12F-Y",null,null,null,"12F1",2,"12F-1",null,"IAS 12:67","Does, as a result of a business combination, the acquirer consider it no longer probable that it will recover its own deferred tax asset that was recognised before the business combination?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12F-Y","12F1-Y",null,null,null,null,"12F-1"," ","IAS 12:67","Has the acquirer:"]
["12F-Y","12F1-Y",null,null,"12F1C1",3,null,null,null,"a)      recognised a change in the period of the business combination; but"]
["12F-Y","12F1-Y",null,null,"12F1C1",3,null,null,null,"b)      excluded it from the accounting for the business combination?"]
["12F-Y","12F1-Y","12F1C1-G",null,null,null,null,null,null,"Notes:\n1) As a result of a business combination, the probability of realising a pre-acquisition deferred tax asset of the acquirer could change.\n"]
["12F-Y","12F1-Y","12F1C1-G",null,null,null,null,null,null,"2) For example, the acquirer may be able to utilise the benefit of its unused tax losses against the future taxable profit of the acquiree. A new asset is therefore recognised, but it is not taken into account in the determination of goodwill. Alternatively, as a result of the business combination it might no longer be probable that future taxable profit will allow the deferred tax asset to be recovered. In such cases, the acquirer recognises a change in the deferred tax asset in the period of the business combination, but does not include it as part of the accounting for the business combination.  Therefore, the acquirer does not take it into account in measuring the goodwill or bargain purchase gain it recognises in the business combination."]
[null,null,null,null,"12K",1,"12K","12K",null,"Was the entity involved in a business combination or acquisition in a past reporting period and a deferred tax asset was not recognised for the acquiree’s income tax loss carryforwards or other deferred tax assets because the recognition criteria in IFRS 3 Business Combinations were not met?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12K-Y",null,null,null,null,null,"12K"," ","IAS 12:68","The potential benefit of the acquiree's income tax loss carryforwards or other deferred tax assets might not satisfy the criteria for separate recognition when a business combination was initially accounted for, but might be realised subsequently."]
["12K-Y",null,null,null,null,null,"12K",null,"IAS 12:68","Has the entity recognised acquired deferred tax benefits that it realises after the business combination as follows:"]
["12K-Y",null,null,null,null,null,null,null,null,"a)      applied to reduce the carrying amount of any goodwill related to the acquisition for acquired deferred tax benefits recognised within the measurement period that result from new information about facts and circumstances that existed at the acquisition date? If the carrying amount of that goodwill is zero, any remaining deferred tax benefits shall be recognised in profit or loss."]
["12K-Y",null,null,null,null,null,null,null,null,"b)      in profit or loss (or, if IAS 12 so requires, outside profit or loss) for all other acquired deferred tax benefits?"]
[null,null,null,null,null,null,null,null,null,"Current and deferred tax arising from share-based payment transactions"]
[null,null,null,null,"12I",1,"12I","12I",null,"Does the entity have share-based payment transactions within the scope of IFRS 2 Share-based Payment outstanding during the current reporting period? "]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["12I-Y",null,null,null,"12IC1",2,"12I",null,"IAS 12:68C","Have current and/or deferred taxes arising from share-based payment transactions been recognised in the profit or loss for the period except where the amount of the tax deduction (or estimated future tax deduction) exceeds the amount of the related cumulative remuneration expense, in which case the excess of the associated current or deferred tax is recognised directly in equity?"]
["12I-Y","12IC1-G",null,null,null,null,null,null,null,"Notes:"]
["12I-Y","12IC1-G",null,null,null,null,null,null,"IAS 12:68A","1)      In some jurisdictions, the amount of the tax deduction that relates to remuneration paid in shares, share options or other equity instruments of the equity may differ from the amount recognised as an expense in accordance with IFRS 2 Share-based Payment and may arise in a later period (e.g. the tax deduction may not be allowed until share options are exercised, with the measurement of the deduction based on the entity’s share price at the date of exercise). At the end of any reporting period, the difference between the tax base of the employee services rendered to date (being the amount the taxation authorities will permit as a deduction in future periods), and the carrying amount of nil, is a deductible temporary difference that results in a deferred tax asset."]
["12I-Y","12IC1-G",null,null,null,null,null,null,"IAS 12:68C","2)      If the amount of the tax deduction (or estimated future tax deduction) exceeds the amount of the related cumulative remuneration expense, this indicates that the tax deduction relates not only to remuneration expense but also to an equity item. In this situation, the excess of the associated current or deferred tax should be recognised directly in equity."]
["12I-Y",null,null,null,"12IC2",2,"12I",null,"IAS 12:68B","If the amount the taxation authorities will permit as a deduction for share-based payments in future periods is not known at the end of the period, has the future allowable deduction been estimated based on information available at the end of the period?"]
["12I-Y","12IC2-G",null,null,null,null,null,null,null,"Note: An example of the above requirements applying is where the deduction permitted is dependent upon the entity’s share price at a future date. In this case, the measurement of the deductible temporary difference is based on the entity’s share price at the end of the period."]
[]
[null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS12P","index":42,"n_rows":96,"n_cols":11,"rows_kept":96,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"IAS 12","Income Taxes",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 12 which prescribes the accounting treatment for income taxes. ",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"For the purposes of IAS 12, income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint venture on distributions to the reporting entity. Taxes that are based on some other variable (e.g. revenue or salaries) are excluded from the scope of IAS 12.\n\nThe Illustrative Examples in IAS 12 include examples of IAS 12's presentation and disclosure requirements.",null,null,"Hide"]
["-G",null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Yes"]
["-G",null,null,null,null,null,null,"New or amended paragraphs effective for the first time",null,null,"No"]
["-G",null,null,null,null,null,"IAS 12:98G","IFRS 16, issued in January 2016, amended paragraph 20. An entity shall apply that amendment for annual periods beginning on or after 1 January 2019.",null,null,"Guidance"]
["-G",null,null,null,null,null,"IAS 12:98I","Annual Improvements to IFRS Standards 2015–2017 Cycle, issued in December 2017, added paragraph 57A and deleted paragraph 52B. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2019. When an entity first applies those amendments, it shall apply them to the income tax consequences of dividends recognised on or after the beginning of the earliest comparative period."]
["-G",null,null,null,null,null,null,"New or amended paragraphs not yet effective\n"]
["-G",null,null,null,null,null,null,"None"]
[]
[]
[]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,"Presentation"]
[null,null,null,null,null,null,null,"Offset of tax assets and liabilities"]
[null,null,"12C1",1,12,null,"IAS 12:71","An entity shall offset current tax assets and current tax liabilities if, and only if, the entity: "]
[null,null,null,null,null,null,null,"a)      has a legally enforceable right to set off the recognised amounts; and"]
[null,null,null,null,null,null,null,"b)      intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously."]
["12C1-G",null,null,null,null,null,null,"Notes:"]
["12C1-G",null,null,null,null,null,"IAS 12:72","1)      Although current tax assets and liabilities are separately recognised and measured, they are offset in the statement of financial position subject to criteria similar to those established for financial instruments in IAS 32, Financial Instruments: Presentation. An entity will normally have a legally enforceable right to set off a current tax asset against a current tax liability when they relate to income taxes levied by the same taxation authority and the taxation authority permits the entity to make or receive a single net payment."]
["12C1-G",null,null,null,null,null,"IAS 12:73","2)      In consolidated financial statements, a current tax asset of one entity in a group is offset against a current tax liability of another entity in the group if, and only if, the entities concerned have a legally enforceable right to make or receive a single net payment and the entities intend to make or receive such a net payment or to recover the asset and settle the liability simultaneously."]
[null,null,"12C2",1,12,null,"IAS 12:74","An entity shall offset deferred tax assets and deferred tax liabilities if, and only if:"]
[null,null,null,null,null,null,"IAS 12:74(a)","a) the entity has a legally enforceable right to set off current tax assets against current tax liabilities (see above); and"]
[null,null,null,null,null,null,"IAS 12:74(b)","b) the deferred tax assets and the deferred tax liabilities relate to income taxes levied by the same taxation authority on either:"]
[null,null,null,null,null,null,null,"i) the same taxable entity; or"]
[null,null,null,null,null,null,null,"ii) different taxable entities which intend either to settle current tax liabilities and assets on a net basis, or to realise the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered."]
["12C2-G",null,null,null,null,null,null,"Notes:"]
["12C2-G",null,null,null,null,null,"IAS 12:75","1)      To avoid the need for detailed scheduling of the timing of the reversal of each temporary difference, IAS 12 requires an entity to set off a deferred tax asset against a deferred tax liability of the same taxable entity if, and only if, they relate to income taxes levied by the same taxation authority and the entity has a legally enforceable right to set off current tax assets against current tax liabilities. "]
["12C2-G",null,null,null,null,null,"IAS 12:76","2)      In rare circumstances, an entity may have a legally enforceable right of set-off, and an intention to settle net, for some periods but not for others. In such rare circumstances, detailed scheduling may be required to establish reliably whether the deferred tax liability of one taxable entity will result in increased tax payments in the same period in which a deferred tax asset of another taxable entity will result in decreased payments by that second taxable entity."]
[null,null,null,null,null,null,null,"Tax expense"]
[null,null,null,null,12,null,"IAS 12:77","The tax expense (income) related to profit or loss from ordinary activities shall be presented as part of profit or loss in the statement(s) of profit or loss and other comprehensive income."]
[null,null,"12C3",1,12,null,"IAS 12:78","Where exchange differences on deferred foreign tax liabilities or assets are recognised in the statement of comprehensive income, such differences may be classified as deferred tax expense (income) if that presentation is considered to be the most useful to financial statement users."]
["12C3-G",null,null,null,null,null,"IAS 12:78","Note: IAS 21 The Effects of Changes in Foreign Exchange Rates, requires certain exchange differences to be recognised as income or expense but does not specify where such differences should be presented in the statement of comprehensive income. "]
[null,null,null,null,null,null,null,"Disclosure"]
[null,null,"12C4",1,12,null,"IAS 12:79","The major components of tax expense(income) shall be separately disclosed."]
["12C4-G",null,null,null,null,null,"IAS 12:80","Note: Components of tax expense (income) may include:"]
["12C4-G",null,null,null,null,null,null,"a) current tax expense (income);"]
["12C4-G",null,null,null,null,null,null,"b) any adjustments recognised in the period for current tax of prior periods;"]
["12C4-G",null,null,null,null,null,null,"c) the amount of deferred tax expense (income) relating to the origination and reversal of temporary differences;"]
["12C4-G",null,null,null,null,null,null,"d) the amount of deferred tax expense (income) relating to changes in tax rates or the imposition of new taxes;"]
["12C4-G",null,null,null,null,null,null,"e) the amount of the benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense;"]
["12C4-G",null,null,null,null,null,null,"f) the amount of the benefit from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce deferred tax expense;"]
["12C4-G",null,null,null,null,null,null,"g) deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset in accordance with paragraph 56 of IAS 12; and"]
["12C4-G",null,null,null,null,null,null,"h) the amount of tax expense (income) relating to those changes in accounting policies and errors that are included in profit or loss in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors because they cannot be accounted for retrospectively."]
[null,null,null,null,12,null,null,"The following shall also be disclosed separately:"]
[null,null,null,null,null,null,"IAS 12:81(a)","a)      the aggregate current and deferred tax relating to items that are charged or credited directly to equity (see paragraph 62A of IAS 12);"]
[null,null,null,null,null,null,"IAS 12:81(ab)","b)      the amount of income tax relating to each component of other comprehensive income (see paragraph 62 of IAS 12 and IAS 1);"]
[null,null,"12C5",1,null,null,"IAS 12:81(c)","c)      an explanation of the relationship between tax expense (income) and accounting profit in either or both of the following forms:"]
[null,null,null,null,null,null,null,"i)        a numerical reconciliation between tax expense (income) and the product of accounting profit multiplied by the applicable tax rate(s), disclosing also the basis on which the applicable tax rate(s) is (are) computed; or"]
[null,null,null,null,null,null,null,"ii)       a numerical reconciliation between the average effective tax rate and the applicable tax rate, disclosing also the basis on which the applicable tax rate is computed; "]
["12C5-G",null,null,null,null,null,null,"Notes:"]
["12C5-G",null,null,null,null,null,"IAS 12:86","1)      The average effective tax rate is the tax expense (income) divided by the accounting profit."]
["12C5-G",null,null,null,null,null,"IAS 12:84","2)      The disclosures required by paragraph 81(c) of IAS 12 (see above) enable users of financial statements to understand whether the relationship between tax expense (income) and accounting profit is unusual and to understand the significant factors that could affect that relationship in the future. The relationship between tax expense (income) and accounting profit may be affected by such factors as revenue that is exempt from taxation, expenses that are not deductible in determining taxable profit (tax loss), the effect of tax losses and the effect of foreign tax rates. "]
["12C5-G",null,null,null,null,null,"IAS 12:85","3)      In explaining the relationship between tax expense (income) and accounting profit, an entity uses an applicable tax rate that provides the most meaningful information to the users of its financial statements. Often, the most meaningful rate is the domestic rate of tax in the country in which the entity is domiciled, aggregating the tax rate applied for national taxes with the rates applied for any local taxes which are computed on a substantially similar level of taxable profit (tax loss). However, for an entity operating in several jurisdictions, it may be more meaningful to aggregate separate reconciliations prepared using the domestic rate in each individual jurisdiction. Paragraph 85 of IAS 12 includes an example that illustrates how the selection of the applicable tax rate affects the presentation of the numerical reconciliation."]
[null,null,null,null,null,null,"IAS 12:81(d)","d)       an explanation of changes in the applicable tax rate(s) compared to the previous accounting period;"]
[null,null,null,null,null,null,"IAS 12:81(e)","e)      the amount (and expiry date, if any) of deductible temporary differences, unused tax losses, and unused tax credits for which no deferred tax asset is recognised in the statement of financial position;"]
[null,null,"12C6",1,null,null,"IAS 12:81(f)","f)      the aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates, and interests in joint arrangements, for which deferred tax liabilities have not been recognised (see paragraph 39 of IAS 12);"]
["12C6-G",null,null,null,null,null,"IAS 12:87","Note: It would often be impracticable to compute the amount of unrecognised deferred tax liabilities arising from investments in subsidiaries, branches and associates and interests in joint arrangements (see paragraph 39 of IAS 12). Therefore, IAS 12 requires an entity to disclose the aggregate amount of the underlying temporary differences but does not require disclosure of the deferred tax liabilities. Nevertheless, where practicable, entities are encouraged to disclose the amounts of the unrecognised deferred tax liabilities because financial statement users may find such information useful.\n"]
[null,null,null,null,null,null,"IAS 12:81(g)","g)       in respect of each type of temporary difference, and in respect of each type of unused tax losses and unused tax credits:"]
[null,null,null,null,null,null,null,"i)        the amount of the deferred tax assets and liabilities recognised in the statement of financial position for each period presented; and"]
[null,null,null,null,null,null,null,"ii)       the amount of the deferred tax income or expense recognised in profit or loss, if this is not apparent from the changes in the amounts recognised in the statement of financial position;"]
[null,null,null,null,null,null,"IAS 12:81(h)","h)      in respect of discontinued operations, the tax expense relating to:"]
[null,null,null,null,null,null,null,"i)        the gain or loss on discontinuance; and"]
[null,null,null,null,null,null,null,"ii)       the profit or loss from the ordinary activities of the discontinued operation for the period, together with the corresponding amounts for each prior period presented; and"]
[null,null,null,null,null,null,"IAS 12:81(i)","i)      the amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared before the financial statements were authorised for issue, but are not recognised as a liability in the financial statements;"]
[null,null,null,null,null,null,"IAS 12:81(j)","j)        if a business combination in which the entity is the acquirer causes a change in the amount recognised for its pre-acquisition deferred tax asset (see paragraph 67 of IAS 12), the amount of that change; and"]
[null,null,null,null,null,null,"IAS 12:81(k)","k)       if the deferred tax benefits acquired in a business combination are not recognised at the acquisition date but are recognised after the acquisition date (see paragraph 68 of IAS 12), a description of the event or change in circumstances that caused the deferred tax benefits to be recognised."]
[null,null,"12A",1,"12A","12A",null,"Did the entity have any deferred tax assets?"]
[null,null,null,null,null,null,null,"If yes :"]
["12A-Y",null,"12A1",2,"12A-1",null,"IAS 12:82(a)","Is the utilisation of a deferred tax asset dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences?"]
[null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A1-Y",null,null,"12A-1",null,"IAS 12:82(a)","The entity shall disclose the amount of the deferred tax asset and the nature of the evidence supporting its recognition."]
["12A-Y",null,"12A2",2,"12A-2",null,"IAS 12:82(b)","Has the entity suffered a loss in either the current or preceding period in the tax jurisdiction to which a deferred tax asset relates?"]
[null,null,null,null,null,null,null,"If yes :"]
["12A-Y","12A2-Y",null,null,"12A-2",null,"IAS 12:82(b)","The entity shall disclose the amount of the deferred tax asset and the nature of the evidence supporting its recognition."]
[null,null,"12B",1,"12B","12B",null,"Is the entity subject to income tax in a jurisdiction whereby income taxes are payable at a higher or lower rate, or may be refundable or payable, if part or all of the net profit or retained earnings is paid out as a dividend?"]
[null,null,null,null,null,null,null,"If yes :"]
["12B-Y",null,null,null,"12B",null,"IAS 12:82A","Where the circumstances described in paragraph 52A of IAS 12 apply (see below), the entity shall disclose:"]
["12B-Y",null,null,null,null,null,null,"a)      the nature of the potential income tax consequences that would result from the payment of dividends to its shareholders;"]
["12B-Y",null,null,null,null,null,null,"b)      the amounts of the potential income tax consequences practicably determinable and whether there are any potential income tax consequences not practicably determinable; and"]
["12B-Y",null,null,null,null,null,"IAS 12:87A","c)       the important features of the income tax systems and the factors that will affect the amount of the potential income tax consequences of dividends."]
["12B-Y",null,"12BC1",2,"12B",null,"IAS 12:87B","If applicable, the entity also discloses that there are additional potential income tax consequences not practicably determinable."]
["12B-Y","12BC1-G",null,null,null,null,null,"Notes:"]
["12B-Y","12BC1-G",null,null,null,null,"IAS 12:52A","1)      Paragraph 52A of IAS 12 discusses the circumstances in some jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, and jurisdictions where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. In these circumstances, current and deferred tax assets and liabilities are measured at the tax rate applicable to undistributed profits."]
["12B-Y","12BC1-G",null,null,null,null,"IAS 12:87B","2)      It would sometimes not be practicable to compute the total amount of the potential income tax consequences that would result from the payment of dividends to shareholders. This may be the case, for example, where an entity has a large number of foreign subsidiaries. However, even in such circumstances, some portions of the total amount may be easily determinable. For example, in a consolidated group, a parent and some of its subsidiaries may have paid income taxes at a higher rate on undistributed profits and be aware of the amount that would be refunded on the payment of future dividends to shareholders from consolidated retained earnings. In this case, that refundable amount is disclosed. In the parent's separate financial statements, if any, the disclosure of the potential income tax consequences relates to the parent's retained earnings."]
["12B-Y","12BC1-G",null,null,null,null,null,"3)      An entity required to provide the disclosures in paragraph 82A of IAS 12 may also be required to provide disclosures related to temporary differences associated with investments in subsidiaries, branches and associates or interests in joint arrangements. In such cases, an entity considers this in determining the information to be disclosed under paragraph 82A of IAS 12. For example, an entity may be required to disclose the aggregate amount of temporary differences associated with investments in subsidiaries for which no deferred tax liabilities have been recognised (see paragraph 81(f) of IAS 12). If it is impracticable to compute the amounts of unrecognised deferred tax liabilities (see paragraph 87 of IAS 12) there may be amounts of potential income tax consequences of dividends not practicably determinable related to these subsidiaries."]
[null,null,"12C7",1,12,null,"IAS 12:88","An entity discloses any tax-related contingent liabilities and contingent assets in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets."]
["12C7-G",null,null,null,null,null,null,"Note:  Contingent liabilities and contingent assets may arise, for example, from unresolved disputes with the taxation authorities. "]
[null,null,"12C",1,"12C","12C","IAS 12:88","Are changes in tax rates or tax laws enacted or announced after the reporting period?"]
[null,null,null,null,null,null,null,"If yes :"]
["12C-Y",null,null,null,"12C",null,"IAS 12:88","The entity discloses any significant effect of those changes on its current and deferred tax assets and liabilities, in accordance with the general principles of IAS 10 Events after the Reporting Period."]
[]
[null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS16A","index":43,"n_rows":257,"n_cols":12,"rows_kept":257,"cut":false,"hidden":false,"merged":[]}
["Child",null,null,"Parent","Level",null,null,"Index",null,null,"AcctTQsummary","Yes"]
[null,null,null,null,null,null,null,"IAS 16","Property, Plant and Equipment",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the questionnaire deals with IAS 16, which prescribes the accounting treatment for property, plant and equipment. The principal issues in accounting for property, plant and equipment are: the recognition of assets, the determination of their carrying amounts and the recognition of depreciation charges and impairment losses. IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities addresses how the effect of following events that change the measurement of an existing decommissioning, restoration or similar liability should be accounted for: (a) a change in the estimated outflow of resources embodying economic benefits required to settle the obligation; (b) a change in the current market-based discount rate as defined in paragraph 47 of IAS 37; and (c) an increase that reflects the passage of time.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time",null,null,"Hide"]
["-G",null,null,null,null,null,null,"IAS 16:81L","IFRS 16, issued in January 2016, deleted paragraphs 4 and 27 and amended paragraphs 5, 10, 44 and 68–69. An entity shall apply those amendments  for annual periods beginning on or after 1 January 2019.",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective",null,null,"No"]
["-G",null,null,null,null,null,null,"IAS 16:81M"," IFRS 17, issued in May 2017, added paragraphs 29A and 29B. An entity shall apply those amendments when it applies IFRS 17.",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"SCOPE"]
["-G",null,null,null,null,null,null,"IAS 16:2","IAS 16 should be applied in accounting for property, plant and equipment except when another Standard permits or requires a different accounting treatment."]
["-G",null,null,null,null,null,null,"IAS 16:5","An entity using the cost model for investment property in accordance with IAS 40 Investment Property shall use the cost model in IAS 16 for owned investment property."]
["-G",null,null,null,null,null,null,"IAS 16:3","This Standard does not apply to:"]
["-G",null,null,null,null,null,null,null,"a) property, plant and equipment classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations;"]
["-G",null,null,null,null,null,null,null,"b) biological assets related to agricultural activity other than bearer plants (see IAS 41 Agriculture). This Standard applies to bearer plants but it does not apply to the produce on bearer plants;"]
["-G",null,null,null,null,null,null,null,"c) the recognition and measurement of exploration and evaluation assets\n(see IFRS 6 Exploration for and Evaluation of Mineral Resources);"]
["-G",null,null,null,null,null,null,null,"d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources."]
["-G"]
[null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Detailed compliance Questions"]
[null,null,null,null,null,null,null,null,"Recognition"]
[null,null,null,"16A",1,"16A","16A",null,"Did the entity hold, construct or acquire any property, plant or equipment during the year?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["16A-Y",null,null,"16AC1",2,"16A",null,"IAS 16:6","Has the entity accounted for bearer plants in accordance with this standard if the bearer plant is a living plant that:"]
["16A-Y",null,null,null,null,null,null,null,"a) is used in the production or supply of agricultural produce;"]
["16A-Y",null,null,null,null,null,null,null,"b) is expected to bear produce for more than one period; and"]
["16A-Y",null,null,null,null,null,null,null,"c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales?"]
["16A-Y","16AC1-G",null,null,null,null,null,"IAS 16:6","Note: Paragraphs 5A–5B of IAS 41 elaborate on this definition of a bearer plant"]
["16A-Y",null,null,"16AC2",2,"16A",null,"IAS 16:7","Is the cost of an item of property, plant and equipment recognised as an asset if, and only if, the following conditions are met:"]
["16A-Y",null,null,null,null,null,null,null,"a) it is probable that future economic benefits associated with the item will flow to the entity; and"]
["16A-Y",null,null,null,null,null,null,null,"b) the cost of the item can be measured reliably?"]
["16A-Y","16AC2-G",null,null,null,null,null,"IAS 16:10","Note: An entity evaluates under this recognition principle all its property, plant and equipment costs at the time they are incurred. These costs include costs incurred initially to acquire or construct an item of property, plant and equipment and costs incurred subsequently to add to, replace part of, or service it. The cost of an item of property, plant and equipment may include costs incurred relating to leases of assets that are used to construct, add to, replace part of or service an item of property, plant and equipment, such as depreciation of right-of-use assets."]
["16A-Y",null,null,null,null,"16A",null,"IAS 16:7","Has all expenditure that does not meet the recognition criteria for an asset as described above been accounted for as an expense?"]
["16A-Y",null,null,"16AC3",2,"16A",null,"IAS 16:8","Have items such as spare parts, stand-by equipment and servicing equipment been recognised in accordance with IAS 16 only when they meet the definition of property, plant and equipment?"]
["16A-Y","16AC3-G",null,null,null,null,null,"IAS 16:6","Note: \n\n1)      Property, plant and equipment are tangible assets that:\n\n           a)    held for use in the production or supply of goods or services, \n                   for rental to others, or for administrative purposes; and\n\n           b)    are expected to be used during more than one accounting \n                   period.\n         \n"]
["16A-Y","16AC3-G",null,null,null,null,null,"IAS 16:8","2) Items such as spare parts, stand-by equipment and servicing equipment which do not meet the definition of property, plant and equipment should be classified as inventory."]
["16A-Y",null,null,null,null,null,null,null,"Initial costs"]
["16A-Y",null,null,"16A1",2,"16A-1",null,"IAS 16:11","Has the entity acquired items of property, plant and equipment for safety and environmental reasons that do not directly increase the future economic benefits of a particular item of property, plant and equipment, but are necessary to be acquired to generate future economic benefits for other assets?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["16A-Y","16A1-Y",null,null,null,"16A-1",null,null,"a) Have the items been recognised as property, plant and equipment?"]
["16A-Y","16A1-Y",null,null,null,"16A-1",null,null,"b) Have the carrying amounts of such assets been reviewed for impairment in accordance with IAS 36 Impairment of Assets?"]
[null,null,null,null,null,null,null,null,"Subsequent costs"]
[null,null,null,"16B",1,"16B","16B",null,"Did the entity incur any subsequent expenditure relating to an existing item of property, plant and equipment during the year?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["16B-Y",null,null,"16BC1",2,"16B",null,"IAS 16:12","Have the day-to-day costs of servicing property, plant and equipment been recognised in profit or loss as incurred?"]
["16B-Y","16BC1-G",null,null,null,null,null,null,"Note: Costs of day-to-day servicing are primarily the costs of labour and consumables, and may include the cost of small parts. The purpose of these expenditures is often described as for the \"repairs and maintenance\" of the item of property, plant and equipment."]
["16B-Y",null,null,"16B1",2,"16B-1",null,"IAS 16:13","Do parts of items of property, plant and equipment require replacement at regular intervals?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["16B-Y","16B1-Y",null,"16B1C1",3,"16B-1",null,"IAS 16:13","For parts of items of property, plant and equipment that require replacement at regular intervals, has the entity:"]
["16B-Y","16B1-Y","16B1C1-G",null,null,null,null,"IAS 16:13","Note: Parts of some items of property, plant and equipment may require replacement at regular intervals (e.g. a furnace may require relining after a specified number of hours of use, or aircraft interiors such as seats and galleys may require replacement several times during the life of the airframe). Items of property, plant and equipment may also be acquired to make a less frequently recurring replacement, such as replacing the interior walls of a building, or to make a non-recurring replacement. Under the recognition principle in paragraph 7 of IAS 16, an entity recognises in the carrying amount of an item of property, plant and equipment the cost of replacing part of such an item when that cost is incurred if the recognition criteria are met. The carrying amount of those parts that are replaced is derecognised in accordance with the derecognition provisions of IAS 16."]
["16B-Y","16B1-Y",null,null,null,null,null,null,"a) only recognised the cost of replacing the parts in the carrying amount of an item of property, plant and equipment when it is incurred if:"]
["16B-Y","16B1-Y",null,null,null,null,null,null,"i) it is probable that future economic benefits associated with the item will flow to the entity; and"]
["16B-Y","16B1-Y",null,null,null,null,null,null,"ii) the cost of the item can be measured reliably; and"]
["16B-Y","16B1-Y",null,null,null,null,null,null,"b) derecognised the carrying amount of those parts that have been replaced in accordance with paragraphs 67 to 72 of IAS 16?"]
["16B-Y",null,null,"16B2",2,"16B-2",null,"IAS 16:14","Are major inspections required as a condition to operate an item of property, plant and equipment?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["16B-Y","16B2-Y",null,null,null,"16B-2",null,"IAS 16:14","Has the entity;"]
["16B-Y","16B2-Y",null,null,null,null,null,null,"a) only recognised the cost of such inspections in the carrying amount of property, plant and equipment when it is incurred if:"]
["16B-Y","16B2-Y",null,null,null,null,null,null,"i) it is probable that future economic benefits associated with the item will flow to the entity; and"]
["16B-Y","16B2-Y",null,null,null,null,null,null,"ii) the cost of the item can be measured reliably; and"]
["16B-Y","16B2-Y",null,"16B2C1",3,null,null,null,"b) derecognised the remaining cost of a previous inspection, regardless of whether the cost of a previous inspection was identified in the transaction in which the item was acquired or constructed?"]
["16B-Y","16B2-Y","16B2C1-G",null,null,null,null,null,"Note: The cost of a previous inspection must be derecognised even if it was not separately identified when the asset was acquired or constructed. If necessary, the estimated cost of a future similar inspection may be used as an indication of the cost of the inspection component of an asset acquired or constructed."]
["16A-Y",null,null,null,null,null,null,null,"Measurement at recognition"]
[null,null,null,null,null,"16A","16A",null,"Did the entity hold, construct or acquire any property, plant or equipment during the year?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["16A-Y",null,null,null,null,"16A",null,"IAS 16:15","Are all items of property, plant and equipment that meet the recognition criteria initially measured at cost?"]
[null,null,null,null,null,null,null,null,"Elements of cost"]
["16A-Y",null,null,null,null,"16A",null,"IAS 16:16","For the purpose of determining the cost of an item of property, plant and equipment, has the entity included the following:"]
["16A-Y",null,null,null,null,null,null,null,"a) purchase price (including import duties, non-refundable purchase taxes, and deducting trade discounts and rebates); and"]
["16A-Y",null,null,null,null,null,null,null,"b) any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management?"]
[null,null,null,"16G",1,"16G","16G",null,"Does the entity have any obligations to dismantle, remove and restore items of property, plant and equipment (commonly referred to as ‘decommissioning, restoration and similar liabilities’)?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["16G-Y",null,null,null,null,"16G",null,"IAS 16:16","Has the entity included in the cost of an item of property, plant and equipment the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located, the obligation for which the entity incurs either when the item is acquired or as a consequence of having used the item during a particular period for purposes other than to produce inventories during that period?"]
["16A-Y",null,null,"16AC1",2,"16A",null,"IAS 16:17","Are the following included in directly attributable costs:"]
["16A-Y","16AC1-G",null,null,null,null,null,null,"Note: This list is not exhaustive."]
["16A-Y",null,null,null,null,null,null,null,"a) costs of employee benefits (as defined in IAS 19 Employee Benefits) arising directly from the construction or acquisition of the item of property, plant and equipment;"]
["16A-Y",null,null,null,null,null,null,null,"b) costs of site preparation;"]
["16A-Y",null,null,null,null,null,null,null,"c) initial delivery and handling costs;"]
["16A-Y",null,null,null,null,null,null,null,"d) installation and assembly costs;"]
["16A-Y",null,null,null,null,null,null,null,"e) costs of testing whether the asset is functioning properly, after deducting the net proceeds from selling any items produced while bringing the asset to that location and condition (such as samples produced when testing equipment); and"]
["16A-Y",null,null,null,null,null,null,null,"f) professional fees?"]
["16A-Y",null,null,null,null,"16A",null,"IAS 16:19","Have the following costs been excluded from the costs of property, plant and equipment assets:"]
["16A-Y",null,null,null,null,null,null,null,"a) costs of opening a new facility;"]
["16A-Y",null,null,null,null,null,null,null,"b) costs of introducing a new product or service (including costs of advertising and promotional activities);"]
["16A-Y",null,null,null,null,null,null,null,"c) costs of conducting business in a new location or with a new class of customer (including costs of staff training); and"]
["16A-Y",null,null,null,null,null,null,null,"d) administration and other general overhead costs?"]
["16A-Y",null,null,null,null,"16A",null,"IAS 16:20","Has the recognition of costs in the carrying amount of an item of property, plant and equipment ceased when the item is in the location and condition necessary for it to be capable of operating in the manner intended by management?"]
["16A-Y",null,null,null,null,"16A",null,"IAS 16:20","Have the following costs incurred in using or redeploying an item been excluded from the costs of property, plant and equipment assets:"]
["16A-Y",null,null,null,null,null,null,null,"a) costs incurred while an item capable of operating in the manner intended by management has yet to be brought into use or is operated at less than full capacity;"]
["16A-Y",null,null,null,null,null,null,null,"b) initial operating losses, such as those incurred while demand for the item’s output builds up; and"]
["16A-Y",null,null,null,null,null,null,null,"c) costs of relocating or reorganising part or all of an entity’s operations?"]
["16A-Y",null,null,"16AC2",2,"16A",null,"IAS 16:21","Have income and expenses relating to incidental operations been recognised in profit or loss for the period and not as adjustment to the cost of the asset?"]
["16A-Y","16AC2-G",null,null,null,null,null,null,"Note: Some operations occur in connection with the construction or development of an item of property, plant and equipment, but are not necessary to bring the item to the location and condition necessary for it to be capable of operating in the manner intended by management. These incidental operations may occur before or during the construction or development activities. For example, income may be earned through using a building site as a car park until construction starts. Because incidental operations are not necessary to bring an item to the location and condition necessary for it to be capable of operating in the manner intended by management, the income and related expenses of incidental operations are recognised in profit or loss and included in their respective classifications of income and expense."]
["16A-Y",null,null,"16AC3",2,"16A",null,"IAS 16:22","Is the cost of a self-constructed asset determined using the same principles as for an acquired asset?"]
["16A-Y","16AC3-G",null,null,null,null,null,null,"Note: This implies:"]
["16A-Y","16AC3-G",null,null,null,null,null,null,"• if an entity makes similar assets for sale in the normal course of business, the cost of the asset is usually the same as the cost of constructing an assets for sale (see IAS 2 Inventories);"]
["16A-Y","16AC3-G",null,null,null,null,null,null,"• any internal profits are eliminated in arriving at such costs;"]
["16A-Y","16AC3-G",null,null,null,null,null,null,"• the cost of abnormal amounts of wasted material, labour or other resources incurred in self-constructing an asset is not included in the cost of the asset; and"]
["16A-Y","16AC3-G",null,null,null,null,null,null,"• the capitalisation of borrowing costs is determined in accordance with IAS 23 Borrowing Costs."]
["16A-Y",null,null,"16AC4",2,"16A",null,"IAS 16:22A","Has the entity accounted for Bearer plants in the same way as self-constructed items of property, plant and equipment before they are in the location and condition necessary to be capable of operating in the manner intended by management?"]
["16A-Y","16AC4-G",null,null,null,null,null,null,"Consequently, references to ‘construction’ in this Standard should be read as covering activities that are necessary to cultivate the bearer plants before they are in the location and condition necessary to be capable of operating in the manner intended by management."]
[null,null,null,null,null,null,null,null,"Measurement of cost"]
["16A-Y",null,null,null,null,"16A",null,"IAS 16:23","Is the cost of an item of property, plant and equipment measured as the cash price equivalent at the recognition date?"]
["16A-Y",null,null,null,null,"16A",null,"IAS 16:23","If payment for an asset is deferred beyond normal credit terms, has the difference between the cash price equivalent and the total payments been recognised as an interest expense over the period of credit given, unless such interest is capitalised in accordance with IAS 23?"]
[null,null,null,"16F",1,"16F","16F",null,"Did the entity acquire an item of property, plant and equipment in exchange for another asset?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["16F-Y",null,null,"16F1",2,"16F-1",null,"IAS 16:24","If any item of property, plant or equipment was acquired via an exchange for a non-monetary asset(s) or a combination of monetary and non-monetary assets, has the asset received been recognised at fair value unless:"]
["16F-Y",null,null,null,null,null,null,null,"a) the exchange lacks commercial substance; or"]
["16F-Y",null,null,null,null,null,null,null,"b) the fair value of neither the asset received nor the asset exchanged is reliably measurable?"]
["16F-Y","16F1-G",null,null,null,null,null,null,"Notes:"]
["16F-Y","16F1-G",null,null,null,null,null,"IAS 16:25","1) An exchange transaction has commercial substance if:"]
["16F-Y","16F1-G",null,null,null,null,null,null,"a) the configuration (risk, timing, and amount) of the cash flows of the asset received differs from the configuration of the cash flows of the asset(s) transferred; or"]
["16F-Y","16F1-G",null,null,null,null,null,null,"b) the entity-specific value of the portion of the entity’s operations affected by the transaction (which should reflect post-tax cash flows) changes as a result of the exchange; or"]
["16F-Y","16F1-G",null,null,null,null,null,null,"c) the difference in either (a) or (b) is significant relative to the fair value of the assets exchanged."]
["16F-Y","16F1-G",null,null,null,null,null,"IAS 16:24","2) The acquired asset is measured in this way even if the entity cannot immediately derecognise the asset given up."]
[null,null,null,null,null,null,null,null,"If no :"]
["16F-Y","16F1-N",null,null,null,"16F-1",null,"IAS 16:24","If any items of property, plant or equipment were acquired via an exchange for a non-monetary asset(s) or a combination of monetary and non-monetary assets, and the asset received was not recorded at fair value, was it measured at the carrying amount of asset given up?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["16F-Y","16F1-Y",null,null,null,"16F-1",null,"IAS 16:26","If the entity is able to measure reliably the fair value of either the asset received or the asset given up, has the entity used the fair value of the asset given up to measure the cost of the asset received unless the fair value of the asset received is more clearly evident?"]
["16A-Y",null,null,null,null,"16A",null,"IAS 16:28","Has any reduction in the carrying amount of an item of property, plant and equipment by government grants been treated in accordance with IAS 20 Accounting for Government Grants and Disclosure of Government Assistance?"]
["16A-Y",null,null,null,null,null,null,null,"Measurement after recognition"]
["16A-Y",null,null,null,null,"16A",null,"IAS 16:29","Has the entity chosen either the cost model in paragraph 30 or the revaluation model in paragraph 31 of IAS 16 as its accounting policy?"]
["16A-Y",null,null,"16AC5",2,"16A",null,"IAS 16:29","Has the entity applied the chosen measurement policy to the entire class of property, plant and equipment?"]
["16A-Y","16AC5-G",null,null,null,null,null,"IAS 16:37","Note: A class of property, plant and equipment is a grouping of assets of a similar nature and use in an entity’s operations. The following are examples of separate classes: land; land and buildings; machinery; ships; aircraft; motor vehicles; furniture and fittings; office equipment and bearer plants."]
["16A-Y",null,null,"16A3",2,"16A-3",null,null,"Does the entity operate, either internally or externally, an investment fund that provides investors with benefits determined by units in the fund, or does it issue groups of insurance contracts with direct participation features and hold the underlying items, which include owner-occupied property?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["16A-Y","16A3-Y",null,null,null,"16A-3",null,"IAS 16:29A","Does the entity apply IAS 16 to owner-occupied properties that are included in such a fund or are underlying items?"]
["16A-Y","16A3-Y",null,"16A3C1",3,"16A-3",null,"IAS 16:29A","Has the entity elected to measure such properties using the fair value model in accordance with IAS 40, despite paragraph 29 of IAS 16? "]
["16A-Y","16A3-Y","16A3C1-G",null,null,null,null,"IAS 16:29A","Note: For the purposes of this election, insurance contracts include investment contracts with discretionary participation features. (See IFRS 17 Insurance Contracts for terms used in this paragraph that are defined in that Standard). "]
["16A-Y","16A3-Y",null,"16A3C2",3,"16A-3",null,"IAS 16:29B","Has the entity treated owner-occupied property measured using the investment property fair value model applying paragraph 29A as a separate class of property, plant and equipment?"]
["16A-Y","16A3-Y","16A3C2-G",null,null,null,null,"IAS 16:81M","IFRS 17, issued in May 2017, added paragraphs 29A and 29B. An entity shall apply those amendments when it applies IFRS 17."]
[null,null,null,null,null,null,null,null,"Cost model"]
[null,null,null,"16C",1,"16C","16C",null,"Does the entity hold/own assets held at cost less accumulated depreciation and accumulated impairment loss under the cost model?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["16C-Y",null,null,null,null,"16C",null,"IAS 16:30","After recognition as an asset, are items of property, plant and equipment carried at cost less any accumulated depreciation and any accumulated impairment losses?"]
[null,null,null,null,null,null,null,null,"Revaluation model"]
[null,null,null,"16D",1,"16D","16D",null,"Does the entity revalue any class of its property, plant and equipment under the revaluation model?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["16D-Y",null,null,null,null,"16D",null,"IAS 16:31","After recognition as an asset, are items of property, plant and equipment, whose fair value can be measured reliably, carried at a revalued amount, being the fair value of the asset at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses?"]
["16D-Y",null,null,null,null,"16D",null,"IAS 16:31","Are revaluations made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period?"]
["16D-Y",null,null,null,null,"16D",null,"IAS 16:35","When an item of property, plant and equipment is revalued, has the entity treated any accumulated depreciation at the date of the revaluation in one of the following ways?"]
["16D-Y",null,null,null,null,null,null,"IAS 16:35","a ) the gross carrying amount is adjusted in a manner that is consistent with the revaluation of the carrying amount of the asset. For example, the gross carrying amount may be restated by reference to observable market data or it may be restated proportionately to the change in the carrying amount. The accumulated depreciation at the date of the revaluation is adjusted to equal the difference between the gross carrying amount and the carrying amount of the asset after taking into account accumulated impairment losses; or"]
["16D-Y",null,null,null,null,null,null,"IAS 16:35","b) the accumulated depreciation is eliminated against the gross carrying amount of the asset."]
["16D-Y",null,null,null,null,"16D",null,"IAS 16:36","If an item of property, plant and equipment is revalued, is the entire class of property, plant and equipment to which the asset belongs revalued?"]
["16D-Y",null,null,null,null,"16D",null,"IAS 16:38","Are the items within a class of property, plant and equipment revalued either:"]
["16D-Y",null,null,null,null,null,null,null,"a) simultaneously to avoid selective revaluation of assets and the reporting of amounts in the financial statements that are a mixture of costs and values as at different dates; or"]
["16D-Y",null,null,null,null,null,null,null,"b) on a rolling basis provided that revaluation of the class of assets is completed within a short period and provided that the revaluations are kept up to date?"]
["16D-Y",null,null,null,null,"16D",null,"IAS 16:39","If an asset's carrying amount is increased as a result of a revaluation, is the increase:"]
["16D-Y",null,null,null,null,null,null,null,"a) recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss; or"]
["16D-Y",null,null,null,null,null,null,null,"b) in all other circumstances, recognised in other comprehensive income and accumulated in equity under the heading of revaluation surplus?"]
["16D-Y",null,null,null,null,"16D",null,"IAS 16:40","If an asset's carrying amount is decreased as a result of a revaluation, is the decrease:"]
["16D-Y",null,null,null,null,null,null,null,"a) recognised in other comprehensive income under the heading revaluation surplus to the extent of any credit balance existing in the revaluation surplus in respect of that asset; or"]
["16D-Y",null,null,null,null,null,null,null,"b) in all other circumstances, recognised as an expense?"]
["16D-Y",null,null,null,null,"16D",null,"IAS 16:41","Where the revaluation surplus included in equity in respect of an item of property, plant and equipment is transferred to retained earnings in its entirety when the asset is derecognised, or gradually as the asset is used by the entity;"]
["16D-Y",null,null,null,null,null,null,null,"a) are such transfers from revaluation surplus made directly to retained earnings and not through profit or loss?"]
["16D-Y",null,null,null,null,null,null,null,"b) where the transfer is made as the asset is used by the entity, is the amount of the surplus transferred the difference between depreciation based on the revalued carrying amount of the asset and depreciation based on the asset's original cost?"]
["16D-Y",null,null,null,null,"16D",null,"IAS 16:42","Have the income tax effects of the revaluation of property, plant and equipment been recognised and disclosed in accordance with IAS 12 Income Taxes?"]
["OR,16C-Y,16D-Y ,16G-Y",null,null,null,null,null,null,null,"Depreciation"]
["OR,16C-Y,16D-Y ",null,null,"16CDC1",2,"16C, D",null,"IAS 16:43","Has the entity depreciated separately each part of an item of property, plant and equipment that has a cost that is significant in relation of the total cost of the item?"]
["OR,16C-Y,16D-Y ","16CDC1-G",null,null,null,null,null,null,"Notes:"]
["OR,16C-Y,16D-Y ","16CDC1-G",null,null,null,null,null,"IAS 16:44","1) An entity is required to allocate the amount initially recognised in respect of an item of property, plant and equipment to its significant parts and depreciates separately each such part. For example, it may be appropriate to depreciate separately the airframe and engines of an aircraft. Similarly, if an entity acquires property, plant and equipment subject to an operating lease in which it is the lessor, it may be appropriate to depreciate separately amounts reflected in the cost of that item that are attributable to favourable or unfavourable lease terms relative to market terms."]
["OR,16C-Y,16D-Y ","16CDC1-G",null,null,null,null,null,"IAS 16:45","2) If more than one significant part of the same asset have the same useful life and depreciation method, the parts may be grouped together to determine the depreciation charge."]
["OR,16C-Y,16D-Y ","16CDC1-G",null,null,null,null,null,"IAS 16:46","3) If an entity separately depreciates parts of an item of property, plant and equipment, the remainder of the item must also be separately depreciated. Approximation techniques may be used to depreciate the remainder in a manner that faithfully represents the consumption pattern/useful life of its parts."]
["OR,16C-Y,16D-Y ","16CDC1-G",null,null,null,null,null,"IAS 16:47","4) An entity may choose to depreciate parts of an item of property, plant and equipment even if the cost of the part is not significant in relation to the total cost of the item."]
["OR,16C-Y,16D-Y ",null,null,null,null,"16C, D",null,"IAS 16:48","Has the entity recognised the depreciation charge for each period in profit or loss unless it is included in the carrying amount of another asset (e.g. inventory or development costs)?"]
["OR,16C-Y,16D-Y ",null,null,null,null,null,null,null,"Depreciable amount and depreciation period"]
["OR,16C-Y,16D-Y ",null,null,"16CDC2",2,"16C, D",null,"IAS 16:50","Has the entity allocated the depreciable amount of its assets on a systematic basis over their useful lives?"]
["OR,16C-Y,16D-Y ","16CDC2-G",null,null,null,null,null,null,"Note: The depreciable amount of an asset is its costs less its residual value. The residual value is the amount that an entity would currently obtain from the disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life."]
["OR,16C-Y,16D-Y ","16CDC2-G",null,null,null,null,null,null,"The useful life of an asset is the period over which an asset is expected to be available for use by an entity, or the number of production or similar units expected to be obtained from the asset by an entity."]
["OR,16C-Y,16D-Y ",null,null,null,null,"16C, D",null,"IAS 16:51","Has the entity reviewed the residual value and the useful life of its assets at least at each financial year-end?"]
["OR,16C-Y,16D-Y ",null,null,null,null,"16C, D",null,"IAS 16:51","Has the entity accounted for any change in the residual value or the useful life of an asset as a change in estimate in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?"]
["OR,16C-Y,16D-Y ",null,null,null,null,"16C, D",null,"IAS 16:52","Has the entity recognised depreciation even if the fair value of the asset exceeds its carrying amount as long as the asset's residual value does not exceed its carrying amount?"]
["OR,16C-Y,16D-Y ",null,null,"16C1D2",2,"16C-1, D-2",null,null,"Has the residual value of an asset increased to an amount equal to or greater than the asset's carrying amount?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,16C-Y,16D-Y ","16C1D2-Y",null,null,null,"16C-1, D-2",null,"IAS 16:54","Is the asset's depreciation charge zero until the residual value subsequently decreases to an amount below the asset’s carrying amount?"]
["OR,16C-Y,16D-Y ",null,null,null,null,"16C, D",null,"IAS 16:55","Does the entity begin depreciation of an asset when it is available for use, i.e. when it is in the location and condition necessary for it to be capable of operating in the manner intended by management?"]
["OR,16C-Y,16D-Y ",null,null,null,null,"16C, D",null,"IAS 16:55","Does the entity cease to depreciate an asset at the earlier of:"]
["OR,16C-Y,16D-Y ",null,null,null,null,null,null,null,"a) the date that the asset is classified as held for sale, or included in a disposal group that is classified as held for sale, in accordance with IFRS 5; and"]
["OR,16C-Y,16D-Y ",null,null,null,null,null,null,null,"b) the date that the asset is derecognised?"]
["OR,16C-Y,16D-Y ",null,null,null,null,"16C, D",null,"IAS 16:56","Has the entity considered all the following factors in determining the useful life of the asset:"]
["OR,16C-Y,16D-Y ",null,null,"16CDC3",2,null,null,null,"a) expected usage of the asset?"]
["OR,16C-Y,16D-Y ","16CDC3-G",null,null,null,null,null,null,"Note: Usage is assessed by reference to the asset’s expected capacity or physical output."]
["OR,16C-Y,16D-Y ",null,null,null,null,null,null,null,"b) expected physical wear and tear, which depends on operational factors such as the number of shifts for which the asset is to be used and the repair and maintenance programme, and the care and maintenance of the asset while idle?"]
["OR,16C-Y,16D-Y ",null,null,"16CDC4",2,"16C, D",null,"IAS 16:56c","c) technical or commercial obsolescence arising from changes or improvements in production, or from a change in the market demand for the product or service output of the asset. Expected future reductions in the selling price of an item that was produced using an asset could indicate the expectation of technical or commercial obsolescence of the asset, which, in turn, might reflect a reduction of the future economic benefits embodied in the asset."]
["OR,16C-Y,16D-Y ",null,null,null,null,null,null,null,"d) legal or similar limits on the use of the asset, such as the expiry dates of related leases?"]
["OR,16C-Y,16D-Y ",null,null,"16CDC5",2,"16C, D",null,"IAS 16:57","Is the useful life of an asset defined in terms of the asset’s expected utility to the entity?"]
["OR,16C-Y,16D-Y ","16CDC5-G",null,null,null,null,null,null,"Note: The asset management policy of the entity may involve the disposal of assets after a specified time or after consumption of a specified proportion of the future economic benefits embodied in the asset. Therefore, the useful life of an asset may be shorter than its economic life. The estimation of the useful life of the asset is a matter of judgement based on the experience of the entity with similar assets."]
["OR,16C-Y,16D-Y ",null,null,"16CDC6",2,"16C, D",null,"IAS 16:58","Are land and buildings accounted for separately, even when they are acquired together?"]
["OR,16C-Y,16D-Y ","16CDC6-G",null,null,null,null,null,null,"Note: With some exceptions, such as quarries and sites used for landfill, land has an unlimited useful life and therefore is not depreciated. Buildings have a limited useful life and therefore are depreciable assets. An increase in the value of the land on which a building stands does not affect the determination of the depreciable amount of the building."]
[null,null,null,null,null,"16G","16G",null,"Does the entity have any obligations to dismantle, remove and restore items of property, plant and equipment (commonly referred to as ‘decommissioning, restoration and similar liabilities’)?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["16G-Y",null,null,null,null,"16G",null,"IAS 16:59","If the cost of land includes the costs of site dismantlement, removal and restoration, is that portion of the land asset depreciated over the period of benefits obtained by incurring those costs?"]
["OR,16C-Y,16D-Y",null,null,null,null,null,null,null,"Depreciation method"]
["OR,16C-Y,16D-Y",null,null,"16CDC7",2,"16C, D",null,"IAS 16:60","Does the depreciation method used for assets reflect the pattern in which the assets’ future economic benefits are expected to be consumed by the entity?"]
["OR,16C-Y,16D-Y","16CDC7-G",null,null,null,null,null,"IAS 16:62","Note: A variety of depreciation methods can be used to allocate the depreciable amount of an asset on a systematic basis over its useful life. These methods include the straight-line method, the diminishing balance method and the units of production method. The entity selects the method that most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. That method is applied consistently from period to period unless there is a change in the expected pattern of consumption of those future economic benefits."]
["OR,16C-Y,16D-Y","16CDC7-G",null,null,null,null,null,"IAS 16:62A","Note: A depreciation method that is based on revenue that is generated by an activity that includes the use of an asset is not appropriate. The revenue generated by an activity that includes the use of an asset generally reflects factors other than the consumption of the economic benefits of the asset. For example, revenue is affected by other inputs and processes, selling activities and changes in sales volumes and prices. The price component of revenue may be affected by inflation, which has no bearing upon the way in which an asset is consumed."]
["OR,16C-Y,16D-Y",null,null,null,null,"16C, D",null,"IAS 16:61","Is the depreciation method that is applied to property, plant and equipment reviewed at least at each financial year-end?"]
["OR,16C-Y,16D-Y",null,null,"16C2D3",2,"16C-2, D-3",null,"IAS 16:61","Has there been a significant change in the expected pattern of consumption of the future economic benefits embodied in an asset?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,16C-Y,16D-Y","16C2D3-Y",null,null,null,null,null,null,"a) Has the depreciation method been changed to reflect the changed pattern; and"]
["OR,16C-Y,16D-Y","16C2D3-Y",null,null,null,"16C-2, D-3",null,null,"b) Has such a change been accounted for as a change in accounting estimate in accordance with IAS 8?"]
["OR,16C-Y,16D-Y",null,null,null,null,null,null,null,"Impairment"]
["OR,16C-Y,16D-Y",null,null,null,null,"16C, D",null,"IAS 16:63","Has the entity applied IAS 36 Impairment of Assets to determine whether an item of property, plant and equipment is impaired?"]
["OR,16C-Y,16D-Y",null,null,null,null,null,null,null,"Compensation for impairment"]
["OR,16C-Y,16D-Y",null,null,"16C3D4",2,"16C-3, D-4",null,null,"Has the entity received compensation from third parties for items of property, plant and equipment that were impaired, lost or given up?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,16C-Y,16D-Y","16C3D4-Y",null,null,null,"16C-3, D-4",null,"IAS 16:65","Is compensation from third parties for items of property, plant and equipment that were impaired, lost or given up included in profit or loss when the compensation becomes receivable?"]
["OR,16C-Y,16D-Y","16C3D4-Y",null,null,null,"16C-3, D-4",null,"IAS 16:66","Have impairments or losses of items of property, plant and equipment, related claims for or payments of compensation from third parties and any subsequent purchase or construction of replacement assets been considered as separate economic events and accounted for separately as follows:"]
["OR,16C-Y,16D-Y","16C3D4-Y",null,null,null,null,null,null,"a) impairments of item of property, plant and equipment were recognised under IAS 36;"]
["OR,16C-Y,16D-Y","16C3D4-Y",null,null,null,null,null,null,"b) the derecognition of items of property, plant and equipment retired or disposed of were determined in accordance with this standard;"]
["OR,16C-Y,16D-Y","16C3D4-Y",null,null,null,null,null,null,"c) compensation from third parties for items of property, plant and equipment that were impaired, lost or given up were included in determining profit or loss for the period in which it became receivable; and"]
["OR,16C-Y,16D-Y","16C3D4-Y",null,null,null,null,null,null,"d) the cost of items of property, plant and equipment restored, purchased or constructed as replacements were determined in accordance with this Standard?"]
[null,null,null,null,null,null,null,null,"Derecognition"]
[null,null,null,"16E",1,"16E","16E",null,"Did the entity sell, scrap or otherwise dispose of any property, plant and equipment during the year?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["16E-Y",null,null,null,null,"16E",null,"IAS 16:67","Has the entity derecognised the carrying amount of an asset:"]
["16E-Y",null,null,null,null,null,null,null,"a) on disposal; or"]
["16E-Y",null,null,null,null,null,null,null,"b) when no future economic benefits were expected from its use or disposal?"]
["16E-Y",null,null,"16EC1",2,"16E",null,"IAS 16:68","Has the entity recognised gains or losses arising from derecognition of an item of property, plant and equipment in profit or loss for the period in which the item is derecognised (unless IFRS 16 requires otherwise on a sale and leaseback)? "]
["16E-Y",null,null,null,null,"16E",null,"IAS 16:68","Has the entity not classified gains arising from derecognition of an asset as revenue?"]
["16E-Y",null,null,"16E0",2,"16E-0"," ","IAS 16:68A","Does the entity, in the course of its ordinary activities, routinely sell items of property, plant and equipment that it has held for rental to others?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["16E-Y","16E0-Y",null,null,null,"16E-0",null,"IAS 16:68A","Has the entity transferred such assets to inventories at their carrying amount when they cease to be rented and become held for sale?"]
["16E-Y","16E0-Y",null,"16E0C1",3,"16E-0",null,"IAS 16:68A","Has the entity recognised the proceeds from the sale of such assets as revenue in accordance with 15 Revenue from contracts with customers?"]
["16E-Y","16E0-Y","16E0C1-G",null,null,null,null,null,"Note : IFRS 5 does not apply when assets that are held for sale in the ordinary course of business are transferred to inventories."]
["16E-Y",null,null,"16EC3",2,"16E",null,"IAS 16:69","Has the entity determined the date of disposal of an item of property, plant and equipment as date the recipient obtains control of that item in accordance with the requirements for determining when a performance obligation is satisfied in IFRS 15?                                                                           (IFRS 16 applies to disposal by a sale and leaseback)"]
["16E-Y",null,null,"16E1",2,"16E-1",null,"IAS 16:70","Did the entity recognise in the carrying amount of an item of property, plant and equipment the cost of a replacement for part of the item?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["16E-Y","16E1-Y",null,null,null,"16E-1",null,"IAS 16:70","Has the entity derecognised the carrying amount of the replaced part regardless of whether the replaced part was depreciated separately?"]
["16E-Y","16E1-Y",null,null,null,"16E-1",null,"IAS 16:70","If it is not practicable for an entity to determine the carrying amount of the replaced part, has it used the cost of the replacement as an indication of what the cost of the replaced part was at the time it was acquired or constructed?"]
["16E-Y",null,null,null,null,"16E",null,"IAS 16:71","Has the gain or loss arising from the derecognition of an item of property, plant and equipment been determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item?"]
["16E-Y",null,null,null,null,"16E",null,"IAS 16:72","Has the entity determined the amount of consideration to be included in the gain or loss arising from the derecognition of an item of property, plant and equipment in accordance with the requirements for determining the transaction price in paragraphs 47–72 of IFRS 15 and accounted for subsequent changes to the estimated amount of the consideration included in the gain or loss in accordance with the requirements for changes in the transaction price in IFRS 15?"]
["16G-Y",null,null,null,null,null,null,null,"IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities"]
[null,null,null,null,null,"16G","16G",null,"Does the entity have any obligations to dismantle, remove and restore items of property, plant and equipment (commonly referred to as ‘decommissioning, restoration and similar liabilities’)?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["16G-Y",null,null,null,null,"16G",null,"IFRIC 1:4","Have changes in the measurement of an existing decommissioning, restoration or similar liability that result from changes in the estimated timing or amount of the outflow of resources embodying economic benefits required to settle the obligation, or a change in the discount rate, been accounted for in accordance with paragraphs 5 to 7 of IFRIC 1?"]
["16G-Y",null,null,"16G1",2,"16G-1",null,"IFRIC 1:5","Is the related asset measured using the cost model?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["16G-Y","16G1-Y",null,null,null,"16G-1",null,null,"a) Subject to (b), have changes in the liability been added to, or deducted from, the cost of the related asset in the current period?"]
["16G-Y","16G1-Y",null,"16G1C1",3,"16G-1",null,null,"b) Has the amount deducted from the cost of the asset not exceeded its carrying amount?"]
["16G-Y","16G1-Y","16G1C1-G",null,null,null,null,null,"Note: If a decrease in the liability exceeds the carrying amount of the asset, the excess shall be recognised immediately in profit or loss."]
["16G-Y","16G1-Y",null,"16G1C2",3,"16G-1",null,null,"c) If the adjustment results in an addition to the cost of an asset, has the entity considered whether this is an indication that the new carrying amount of the asset may not be fully recoverable?"]
["16G-Y","16G1-Y","16G1C2-G",null,null,null,null,null,"Note: If there is any such indication, the entity shall test the asset for impairment by estimating its recoverable amount, and shall account for any impairment loss, in accordance with IAS 36."]
[null,null,null,null,null,null,null,null,"If no :"]
["16G-Y","16G1-N",null,"16G1C3",3,"16G-1",null,"IFRIC 1:6","If the related asset is measured using the revaluation model:"]
["16G-Y","16G1-N",null,null,null,"16G-1",null,null,"a) have changes in the liability altered the revaluation surplus or deficit previously recognised on that asset, so that:"]
["16G-Y","16G1-N",null,null,null,null,null,null,"i) a decrease in the liability is (subject to (b)) recognised in other comprehensive income and increase the revaluation surplus within equity, except that it shall be recognised in profit or loss to the extent that it reverses a revaluation deficit on the asset that was previously recognised in profit or loss;"]
["16G-Y","16G1-N",null,null,null,null,null,null,"ii) an increase in the liability is recognised in profit or loss, except that it shall be recognised in other comprehensive income and reduce the revaluation surplus within equity to the extent of any credit balance existing in the revaluation surplus in respect of that asset?"]
["16G-Y","16G1-N",null,null,null,"16G-1",null,null,"b) in the event that a decrease in the liability exceeds the carrying amount that would have been recognised had the asset been carried under the cost model, has the excess been recognised immediately in profit or loss?"]
["16G-Y","16G1-N",null,null,null,"16G-1",null,null,"c) has a change in the liability been considered as an indication that the asset may have to be revalued in order to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period?"]
["16G-Y","16G1-N","16G1C3-G",null,null,null,null,null,"Note: Any such revaluation shall be taken into account in determining the amounts to be recognised in profit or loss or in other comprehensive income under (a). If a revaluation is necessary, all assets of that class shall be revalued."]
["16G-Y",null,null,"16GC1",2,"16G",null,"IFRIC 1:7","Once the related asset has reached the end of its useful life, have all subsequent changes in the liability been recognised in profit or loss as they occur?"]
["16G-Y","16GC1-G",null,null,null,null,null,null,"Note: This applies under both the cost model and the revaluation model. The adjusted depreciable amount of the asset is depreciated over its useful life."]
["16G-Y",null,null,"16GC2",2,"16G",null,"IFRIC 1:8","Has the periodic unwinding of the discount been recognised in profit or loss as a finance cost as it occurs?"]
["16G-Y","16GC2-G",null,null,null,null,null,null,"Note: Capitalisation under IAS 23 is not permitted."]
[]
[null,null,null,null,null,null,null,null,"*End*"]

{"sheet":"IAS16P","index":44,"n_rows":70,"n_cols":11,"rows_kept":70,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"IAS 16 ","Property, Plant and Equipment ",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 16, which prescribes the accounting treatment for property, plant and equipment. The principal issues in accounting for property, plant and equipment are: the recognition of assets, the determination of their carrying amounts and the recognition of depreciation charges and impairment losses.\n\nThis section of the checklist also addresses the presentation and disclosure requirements of IFRIC 1, which contains guidance on accounting for changes in decommissioning, restoration and similar liabilities that have previously been recognised both as part of the cost of an item of property, plant and equipment under IAS 16 Property, Plant and Equipment, and as a provision (liability) under IAS 37 Provisions, Contingent Liabilities and Contingent Assets.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\n",null,null,"Hide"]
["-G",null,null,null,null,null,"IAS 16:81L","IFRS 16, issued in January 2016, deleted paragraphs 4 and 27 and amended paragraphs 5, 10, 44 and 68–69. An entity shall apply those amendments  for annual periods beginning on or after 1 January 2019.",null,null,"Yes"]
["-G",null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n\n",null,null,"No"]
["-G",null,null,null,null,null,"IAS 16:81M"," IFRS 17, issued in May 2017, added paragraphs 29A and 29B. An entity shall apply those amendments when it applies IFRS 17.",null,null,"Guidance"]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,"General disclosures"]
[null,null,"16A",1,"16A","16A",null,"Did the entity hold or acquire any property, plant or equipment?"]
[null,null,null,null," ",null,null,"If yes :"]
["16A-Y",null,null,null,"16A",null,null,"The financial statements shall disclose, for each class of property, plant and equipment:"]
["16A-Y",null,null,null,null,null,"IAS 16:73(a)","a)      the measurement bases used for determining the gross carrying amount;"]
["16A-Y",null,"16AC1",2,null,null,"IAS 16:73(b)","b)      the depreciation methods used;"]
["16A-Y",null,"16AC2",2,null,null,"IAS 16:73(c)","c)       the useful lives or the depreciation rates used;"]
["16A-Y","OR,16AC1-G,16AC2-G",null,null,null,null,"IAS 16:75","Note: Selection of the depreciation method and estimation of the useful life of assets are matters of judgement. Therefore, disclosure of the methods adopted and the estimated useful lives or depreciation rates provides users of financial statements with information that allows them to review the policies selected by management and enables comparisons to be made with other entities. For similar reasons, it is necessary to disclose:\n\na)  depreciation, whether recognised in profit or loss or as part of the cost of other assets, during a period; and\n\nb)  accumulated depreciation at the end of the period."]
["16A-Y",null,null,null,null,null,"IAS 16:73(d)","d)      the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period;"]
["16A-Y",null,null,null,null,null,"IAS 16:73(e)","e)      a reconciliation of the carrying amount at the beginning and end of the period showing:"]
["16A-Y",null,null,null,null,null,null,"i)        additions;"]
["16A-Y",null,null,null,null,null,null,"ii)       assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations and other disposals;"]
["16A-Y",null,null,null,null,null,null,"iii)      acquisitions through business combinations;"]
["16A-Y",null,null,null,null,null,null,"iv)      increases or decreases resulting from revaluations under paragraphs 31, 39 and 40 of IAS 16 and from impairment losses recognised or reversed in other comprehensive income under IAS 36 Impairment of Assets;"]
["16A-Y",null,null,null,null,null,null,"v)       impairment losses recognised in profit or loss in accordance with IAS 36;"]
["16A-Y",null,null,null,null,null,null,"vi)      impairment losses reversed in profit or loss in accordance with IAS 36;"]
["16A-Y",null,null,null,null,null,null,"vii)     depreciation;"]
["16A-Y",null,null,null,null,null,null,"viii)    the net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity; and"]
["16A-Y",null,null,null,null,null,null,"ix)      other changes."]
["16A-Y",null,null,null,"16A",null,null,"The financial statements shall also disclose:"]
["16A-Y",null,null,null,null,null,"IAS 16:74(a)","a)      the existence and amounts of restrictions on title, and property, plant and equipment pledged as security for liabilities; "]
["16A-Y",null,null,null,null,null,"IAS 16:74(b)","b)      the amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction;"]
["16A-Y",null,null,null,null,null,"IAS 16:74(c)","c)       the amount of contractual commitments for the acquisition of property, plant and equipment; and "]
["16A-Y",null,null,null,null,null,"IAS 16:74(d)","d)      if it is not disclosed separately in the statement of comprehensive income, the amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss."]
["16A-Y",null,"16AC3",2,"16A",null,"IAS 16:76","An entity shall disclose the nature and effect of any change in an accounting estimate relating to property, plant and equipment that has an effect in the current period or is expected to have an effect in subsequent periods, in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors."]
["16A-Y","16AC3-G",null,null,null,null,"IAS 16:76","Note: Such disclosure may arise from changes in estimate with respect to:"]
["16A-Y","16AC3-G",null,null,null,null,null,"•   residual values;\n\n•   the estimated costs of dismantling, removing and restoring items of property, plant or equipment;\n\n•   useful lives; and\n\n•   depreciation methods."]
["16A-Y",null,null,null,null,null,null,"Assets carried at revalued amounts"]
["16A-Y",null,"16A1",2,"16A-1",null,null,"Did the entity carry any class of its property, plant or equipment under the revaluation model?"]
[null,null,null,null," ",null,null,"If yes :"]
["16A-Y","16A1-Y",null,null,"16A-1",null,"IAS 16:77","If items of property, plant and equipment are stated at revalued amounts, the following shall be disclosed in addition to the disclosures required by IFRS 13 (see IFRS 13P):"]
["16A-Y","16A1-Y",null,null,null,null,"IAS 16:77(a)","a)      the effective date of the revaluation;"]
["16A-Y","16A1-Y",null,null,null,null,"IAS 16:77(b)","b)      whether an independent valuer was involved;"]
["16A-Y","16A1-Y",null,null,null,null,null,"c)       [deleted]"]
["16A-Y","16A1-Y",null,null,null,null,null,"d)       [deleted]"]
["16A-Y","16A1-Y",null,null,null,null,"IAS 16:77(e)","e)      for each revalued class of property, plant and equipment, the carrying amount that would have been recognised had the assets been carried under the cost model; and"]
["16A-Y","16A1-Y",null,null,null,null,"IAS 16:77(f)","f)       the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders."]
["16A-Y","16A1-Y",null,null,"16A-1",null,"IAS 16:42","The effects of taxes on income, if any, resulting from the revaluation of property, plant and equipment are recognised and disclosed in accordance with IAS 12 Income Taxes."]
["16A-Y",null,null,null,null,null,null,"Impairment"]
["16A-Y",null,null,null,"16A",null,"IAS 16:78","In accordance with IAS 36 Impairment of Assets, in addition to the information required by paragraph 73(e)(iv) to (vi) of IAS 16 (see above), an entity discloses information on impaired property, plant and equipment."]
["16A-Y",null,null,null,null,null,null,"Presentation of gains and losses arising on derecognition"]
["16A-Y",null,"16A2",2,"16A-2",null,null,"Did the entity derecognise any items of property, plant or equipment during the period?"]
[null,null,null,null," ",null,null,"If yes :"]
["16A-Y","16A2-Y",null,null,"16A-2",null,"IAS 16:68","The gain or loss arising from the derecognition of an item of property, plant and equipment shall be included in profit or loss when the item is derecognised (unless  IFRS 16 Leases requires otherwise on a sale and leaseback)."]
["16A-Y","16A2-Y",null,null,"16A-2",null,"IAS 16:68","Gains arising from the derecognition of an item of property, plant and equipment shall not be classified as revenue."]
["16A-Y","16A2-Y",null,null,"16A-2",null,"IAS 16:68A","The proceeds from the sale of items of property, plant and equipment that an entity has held for rental to others and that it routinely sells in the course of its ordinary activities shall be recognised as revenue in accordance with  IFRS 15 Revenue from contracts with customers."]
["16A-Y",null,null,null,null,null,null,"Additional encouraged disclosures"]
["16A-Y",null,null,null,null,null,null,"Entities are encouraged (but not required) to disclose the following amounts:"]
["16A-Y",null,null,null,"16A",null,"IAS 16:79(a)","a)      the carrying amount of temporarily idle property, plant and equipment;"]
["16A-Y",null,null,null,"16A",null,"IAS 16:79(b)","b)      the gross carrying amount of any fully depreciated property, plant and equipment that is still in use;"]
["16A-Y",null,null,null,"16A",null,"IAS 16:79(c)","c)       the carrying amount of property, plant and equipment retired from active use and not classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations; and"]
["16A-Y",null,null,null,"16A",null,"IAS 16:79(d)","d)      when the cost model is used, the fair value of property, plant and equipment when this is materially different from the carrying amount."]
[null,null,null,null,null,null,null,"IFRIC 1  Changes in Existing Decommissioning, Restoration and Similar Liabilities"]
[null,null,"16B",1,"16B","16B",null,"Does the entity have any obligations to dismantle, remove and restore items of property, plant and equipment (commonly referred to as ‘decommissioning, restoration and similar liabilities’)?"]
[null,null,null,null," ",null,null,"If yes :"]
["16B-Y",null,null,null,null,null,null,"Separate disclosure of movements in revaluation surplus\nFor assets measured using the revaluation model under IAS 16:"]
["16B-Y",null,"16BC1",2,"16B",null,"IFRIC 1:6(d)","In complying with IAS 1 Presentation of Financial Statements, which requires disclosure in the statement of comprehensive income of each component of other comprehensive income or expense, any change in a revaluation surplus arising from a change in the related decommissioning liability shall be separately identified and disclosed as such."]
["16B-Y","16BC1-G",null,null,null,null,"IFRIC 1:6(a)","Note: For assets accounted for using the revaluation model under IAS 16, a change in the decommissioning liability (which, under the cost model would be added to the carrying amount of the asset) increases or decreases the revaluation surplus or deficit that has previously been recognised for the asset. Such movements are required to be separately disclosed."]
[]
[null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS19(2011)A","index":45,"n_rows":332,"n_cols":13,"rows_kept":332,"cut":false,"hidden":false,"merged":[[308,10,310,10],[17,10,21,10],[54,10,56,10],[202,10,203,10],[238,10,239,10],[287,10,292,10]]}
["p/c ","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQsummary","Yes"]
[null,null,null,null,null,null,null,null,"IAS 19(2011)","Employee Benefits",null,null,"No"]
[null,null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IAS 19 Employee Benefits (2011), which prescribes the accounting for employee benefits. The principal issues relate to the determination of employee benefit liabilities, assets and expenses for short term and long term employee benefits.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,null,"                                                                                                                                                                                                                          ",null,"Show"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Hide"]
[null,null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"IAS 19(2011):179","Plan Amendment, Curtailment or Settlement (Amendments to IAS 19), issued in\nFebruary 2018, added paragraphs 101A, 122A and 123A, and amended\nparagraphs 57, 99, 120, 123, 125, 126 and 156. An entity shall apply these\namendments to plan amendments, curtailments or settlements occurring on or\nafter the beginning of the first annual reporting period that begins on or after\n1 January 2019.",null,null,"No"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective:\n\n",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"IAS 19(2011):178"," IFRS 17, issued in May 2017, amended the footnote to paragraph 8. An entity shall apply that amendment when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,null,"SCOPE NOTE"]
["-G",null,null,null,null,null,null,null,"IAS 19(2011):2","IAS 19(2011) should be applied by an employer in accounting for all employee benefits other than those to which IFRS 2 Share-based Payment applies. "]
["-G",null,null,null,null,null,null,null,"IAS 19(2011):3","IAS 19(2011) does not deal with reporting by employee benefit plans (see IAS 26 Accounting and Reporting by Retirement Benefit Plans).\n"]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,"Short-term employee benefits"]
[null,null,null,null,null,null,null,null,null,"General"]
[null,null,null,null,"19A",1,"19A","19A","IAS 19(2011):9","Does the entity have expenses arising from short term employee benefits (other than those to which IFRS 2 applies), such as the following, that are expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related service:"]
[null,null,null,null,null,null,null,null,null,"a) wages, salaries and social security contributions;"]
[null,null,null,null,null,null,null,null,null,"b) paid annual leave and paid sick leave;"]
[null,null,null,null,null,null,null,null,null,"c) profit-sharing and bonuses; and"]
[null,null,null,null,"19A",1,null,null,null,"d) non-monetary benefits (such as medical care, housing, cars and free or subsidised goods or services) for current employees."]
["19A-G",null,null,null,null,null,null,null,"IAS 19(2011):8","Note: Short-term employee benefits are employee benefits (other than termination benefits) that are expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related service."]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19A-Y",null,null,null,"19AC1",2,"19A",null,"IAS 19(2011):11","Has the entity recognised a liability (accrued expense) in respect of any unpaid short-term employee benefits due in respect of services rendered by employees during the period?"]
["19A-Y","19AC1-G",null,null,null,null,null,null,"IAS 19(2011):11","Note: The obligation for short-term employee benefits is measured on an undiscounted basis, and after deducting any amounts already paid."]
["19A-Y",null,null,null,"19A1",2,"19A-1",null,"IAS 19(2011):11","Do payments for short-term employee benefits rendered in the period exceed the undiscounted amount of the benefits?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19A-Y","19A1-Y",null,null,null,null,"19A-1"," ","IAS 19(2011):11","Has the entity recognised an asset (prepaid expense) to the extent that the prepayment will lead to, for example, a reduction in future payments or a cash refund?"]
["19A-Y",null,null,null,null,null,"19A",null,"IAS 19(2011):11","Has the entity recognised as an expense the undiscounted amount of short-term employee benefits due in respect of services rendered by employees during the period, unless they have been capitalised as part of the cost of an asset as permitted or required by another Standard (see, for example, IAS 2 Inventories and IAS 16 Property, Plant and Equipment)?"]
["19A-Y",null,null,null,null,null,null,null,null,"Short-term paid absences"]
["19A-Y",null,null,null,"19AC2",2,"19A",null,"IAS 19(2011):13","Has the entity recognised the expected cost of accumulating paid absences when the employees render service that increases their entitlement to future paid absences?"]
["19A-Y","19AC2-G",null,null,null,null,null,null,"IAS 19(2011):15","Note: Accumulating paid absences are those that are carried forward and can be used in future periods if the current period’s entitlement is not used in full."]
["19A-Y",null,null,null,"19AC3",2,"19A",null,"IAS 19(2011):16","Has the entity measured the expected cost of accumulating paid absences as the additional amount that the entity expects to pay as a result of the unused entitlement that has accumulated at the end of the reporting period?"]
["19A-Y","19AC3-G",null,null,null,null,null,null,"IAS 19(2011):15","Note: Accumulating paid absences may be either vesting (employees are entitled to a cash payment for unused entitlement on leaving the entity) or non-vesting (employees are not entitled to such cash settlement on leaving the entity). The entity’s obligation for paid absences arises as employees render service that increases their entitlement to future paid absences. The obligation is recognised even if the paid absences are non-vesting although the possibility that employees may leave before they use an accumulated non-vesting entitlement may affect the measurement of the obligation."]
["19A-Y",null,null,null,"19AC4",2,"19A",null,"IAS 19(2011):13","Has the entity recognised the expected cost of non-accumulating paid absences when the absence occurs?"]
["19A-Y","19AC4-G",null,null,null,null,null,null,"IAS 19(2011):18","Note: Non-accumulating paid absences do not carry forward. They lapse if the current period’s entitlement is not used in full and do not entitle employees to a cash payment for unused entitlement on leaving the entity."]
["19A-Y",null,null,null,null,null,null,null,null,"Profit-sharing and bonus plans"]
["19A-Y",null,null,null,"19A2",2,"19A-2",null,null,"Has the entity implemented any profit-sharing or bonus plans?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19A-Y","19A2-Y",null,null,"19A2C1",3,"19A-2",null,"IAS 19(2011):19","Has the entity recognised the expected cost of profit-sharing and bonus payments when, and only when, the following criteria have been met:"]
["19A-Y","19A2-Y",null,null,null,null,null,null,null,"a) the entity has a present legal or constructive obligation to make such payments as a result of past events; and"]
["19A-Y","19A2-Y",null,null,null,null,null,null,null,"b) a reliable estimate of the obligation can be made?"]
["19A-Y","19A2-Y","19A2C1-G",null,null,null,null,null,null,"Notes:"]
["19A-Y","19A2-Y","19A2C1-G",null,null,null,null,null,"IAS 19(2011):19","1) A present obligation exists when, and only when, the entity has no realistic alternative but to make payments."]
["19A-Y","19A2-Y","19A2C1-G",null,null,null,null,null,"IAS 19(2011):20","2) Under some profit-sharing plans, employees receive a share of the profit only if they remain with the entity for a specified period. Such plans create a constructive obligation as employees render service that increases the amount to be paid if they remain in service until the end of the specified period. The measurement of such constructive obligations reflects the possibility that some employees may leave without receiving profit-sharing payments."]
["19A-Y","19A2-Y","19A2C1-G",null,null,null,null,null,"IAS 19(2011):22","3) An entity can make a reliable estimate of its legal or constructive obligation under a profit-sharing or bonus plan when, and only when:"]
["19A-Y","19A2-Y","19A2C1-G",null,null,null,null,null,null,"•   the formal terms of the plan contain a formula for determining the amount of the benefit;"]
["19A-Y","19A2-Y","19A2C1-G",null,null,null,null,null,null,"•   the entity determines the amounts to be paid before the financial statements are authorised for issue; or"]
["19A-Y","19A2-Y","19A2C1-G",null,null,null,null,null,null,"•   past practice gives clear evidence of the amount of the entity’s constructive obligation."]
["19A-Y","19A2-Y",null,null,"19A2C2",3,"19A-2",null,"IAS 19(2011):23","Has the entity recognised the cost of profit-sharing and bonus plans as an expense and not as a distribution of profit?"]
["19A-Y","19A2-Y","19A2C2-G",null,null,null,null,null,"IAS 19(2011):23","Note: An obligation under profit-sharing and bonus plans results from employee service and not from a transaction with the entity's owner."]
["19A-Y","19A2-Y",null,null,null,null,"19A-2",null,"IAS 19(2011):24","If profit-sharing and bonus payments are not expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related service, has entity recognised those payments as other long-term employee benefits?"]
[null,null,null,null,null,null,null,null,null,"Post-employment benefits"]
[null,null,null,null,"19B",1,"19B","19B","IAS 19(2011):26","Does the entity offer post-employment benefits such as:"]
[null,null,null,null,null,null,null,null,null,"a) retirement benefits (e.g., pensions and lump sum payments on retirement); or"]
[null,null,null,null,null,null,null,null,null,"b) other post-employment benefits, such as post-employment life insurance and post-employment medical care?"]
["19B-G",null,null,null,null,null,null,null,"IAS 19(2011):8","Note: Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment."]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19B-Y",null,null,null,"19BC1",2,"19B",null,"IAS 19(2011):27","Has the entity classified its post-employment benefit plans as either defined contribution plans or defined benefit plans, depending on the economic substance of the plan as derived from its principal terms and conditions?"]
["19B-Y","19BC1-G",null,null,null,null,null,null,"IAS 19(2011):8","Note: Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods."]
["19B-Y","19BC1-G",null,null,null,null,null,null,null,"Defined benefit plans are post-employment benefit plans other than defined contribution plans."]
["19B-Y",null,null,null,null,null,null,null,null,"Defined contribution plans"]
["19B-Y",null,null,null,"19B1",2,"19B-1",null,null,"Has the entity classified its post-employment benefit plans as defined contribution plans?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19B-Y","19B1-Y",null,null,null,null,"19B-1",null,"IAS 19(2011):51","Has the entity recognised the contribution payable to a defined contribution plan in exchange for employee service rendered during the period:"]
["19B-Y","19B1-Y",null,null,null,null,null,null,null,"a) as an expense, unless another IFRS requires or permits the inclusion of the contribution in the cost of an asset (see, for example, IAS 2 Inventories and IAS 16 Property, Plant and Equipment) and"]
["19B-Y","19B1-Y",null,null,null,null,null,null,null,"b) as a liability (accrued expense), after deducting any contribution already paid?"]
["19B-Y","19B1-Y",null,null,"19B11",3,"19B-1-1",null,"IAS 19(2011):51","Does the contribution already paid to the defined contribution scheme exceed the contribution due for service before the end of the reporting period?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19B-Y","19B1-Y","19B11-Y",null,null,null,"19B-1-1"," ","IAS 19(2011):51","Has the entity recognised that excess as an asset (prepaid expense) to the extent that the prepayment will lead to, for example, a reduction in future payments or a cash refund?"]
["19B-Y","19B1-Y",null,null,"19B12",3,"19B-1-2",null,"IAS 19(2011):52","Are contributions to a defined contribution plan expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related service?"]
[null,null,null,null,null,null,null,null,null,"If no :"]
["19B-Y","19B1-Y","19B12-N",null,null,null,"19B-1-2",null,"IAS 19(2011):52","Has the obligation in respect of those contributions been measured on a discounted basis, using the discount rate specified in paragraph 83 of IAS 19(2011) (given below)?"]
["19B-Y",null,null,null,null,null,null,null,null,"Defined benefit plans"]
["19B-Y",null,null,null,"19B2",2,"19B-2",null,null,"Has the entity classified its post-employment benefit plans as defined benefit plans?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19B-Y","19B2-Y",null,null,null,null,null,null,null,"Recognition and measurement: general"]
["19B-Y","19B2-Y",null,null,"19B2C1",3,"19B-2",null,"IAS 19(2011):57","Has the entity adhered to the following steps to account for defined benefit plans?"]
["19B-Y","19B2-Y","19B2C1-G",null,null,null,null,null,"IAS 19(2011):59","Note: IAS 19(2011) encourages, but does not require, an entity to involve a qualified actuary in the measurement of all material post-employment benefit obligations. For practical reasons, an entity may request a qualified actuary to carry out a detailed valuation of the obligation before the end of the reporting period. Nevertheless, the results of that valuation are updated for any material transactions and other material changes in circumstances (including changes in market prices and interest rates) up to the end of the reporting period."]
["19B-Y","19B2-Y","19B2C1-G",null,null,null,null,null,"IAS 19(2011):60","Note: In some cases, estimates, averages and computational short cuts may provide a reliable approximation of the detailed computations illustrated in IAS 19(2011)."]
["19B-Y","19B2-Y",null,null,null,null,"19B-2",null,"IAS 19(2011):57(a)","a) determining the deficit or surplus."]
["19B-Y","19B2-Y","19B2C1-G",null,null,null,null,null,null,"Note: This involves:"]
["19B-Y","19B2-Y","19B2C1-G",null,null,null,null,null,"IAS 19(2011):57(a)","i. using an actuarial technique, the projected unit credit method, to make a reliable estimate of the ultimate cost to the entity of the benefit that employees have earned in return for their service in the current and prior periods. This requires an entity to determine how much benefit is attributable to the current and prior periods and to make estimates (actuarial assumptions) about demographic variables (such as employee turnover and mortality) and financial variables (such as future increases in salaries and medical costs) that will affect the cost of the benefit."]
["19B-Y","19B2-Y","19B2C1-G",null,null,null,null," ","IAS 19(2011):57(a)","ii. discounting that benefit in order to determine the present value of the defined benefit obligation and the current service cost."]
["19B-Y","19B2-Y","19B2C1-G",null,null,null,null," ","IAS 19(2011):57(a)","iii. deducting the fair value of any plan assets from the present value of the defined benefit obligation."]
["19B-Y","19B2-Y",null,null,null,null,"19B-2"," ","IAS 19(2011):57(b)","b) determining the amount of the net defined benefit liability (asset)."]
["19B-Y","19B2-Y","19B2C1-G",null,null,null,null," ","IAS 19(2011):57(b)","Note: The net defined benefit liability (asset) is determined as the amount of the deficit or surplus determined in paragraph 57(a) of IAS 19(2011), adjusted for any effect of limiting a net defined benefit asset to the asset ceiling."]
["19B-Y","19B2-Y",null,null,null,null,"19B-2"," ","IAS 19(2011):57(c)","c) determining amounts to be recognised in profit or loss:"]
["19B-Y","19B2-Y","19B2C1-G",null,null,null,null," ","IAS 19(2011):57(c)","Note: Amounts recognised in profit or loss include:\n           i. current service cost (see paragraphs 70–74 and paragraph 122A).\n           ii. any past service cost and gain or loss on settlement (see paragraphs 99–112).\n           iii. net interest on the net defined benefit liability (asset) (see paragraphs 123–126).    "]
["19B-Y","19B2-Y",null,null,null,null,"19B-2"," ","IAS 19(2011):57(d)","d) determining the remeasurements of the net defined benefit liability (asset), to be recognised in other comprehensive income."]
["19B-Y","19B2-Y","19B2C1-G",null,null,null,null," ","IAS 19(2011):57(d)","Note: The remeasurements of the net defined benefit liability comprises:\ni. actuarial gains and losses (see paragraphs 128 and 129 of IAS 19(2011));\nii. return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset) (see paragraph 130 of IAS 19(2011)); and\niii. any change in the effect of the asset ceiling (see paragraph 64 of IAS 19(2011)), excluding amounts included in net interest on the net defined benefit liability (asset)."]
["19B-Y","19B2-Y",null,null,null,null,"19B-2"," ","IAS 19(2011):57","If an entity has more than one defined benefit plan, has the entity applied the procedures of paragraph 57 of IAS 19(2011) for each material plan?"]
["19B-Y","19B2-Y",null,null,"19B2C2",3,"19B-2"," ","IAS 19(2011):61","In accounting for its defined benefit plans (see below for detailed requirements), has the entity included the impact of any constructive obligations that arise from the entity’s informal practices?"]
["19B-Y","19B2-Y","19B2C2-G",null,null,null,null,null,null,"Note: An example of an informal practice is the payment of retired employees’ medical fund contributions without any requirement to do so in the formal terms of the employees’ contracts. Informal practices give rise to a constructive obligation when the entity has no realistic alternative but to pay employee benefits. An example of a constructive obligation is where a change in the entity’s informal practice would cause unacceptable damage to its relationship with employees."]
["19B-Y","19B2-Y",null,null,null,null,null,null,null,"Statement of financial position"]
["19B-Y","19B2-Y",null,null,"19B2C3",3,"19B-2"," ","IAS 19(2011):63","Has the entity recognised the net defined benefit liability (asset) in the statement of financial position?"]
["19B-Y","19B2-Y","19B2C3-G",null,null,null,null,null,"IAS 19(2011):65","A net defined benefit asset may arise where a defined benefit plan has been overfunded or where actuarial gains have arisen. An entity recognises a net defined benefit asset in such cases because:"]
["19B-Y","19B2-Y","19B2C3-G",null,null,null,null,null,null,"a) the entity controls a resource, which is the ability to use the surplus to generate future benefits;"]
["19B-Y","19B2-Y","19B2C3-G",null,null,null,null,null,null,"b) that control is a result of past events (contributions paid by the entity and service rendered by the employee); and"]
["19B-Y","19B2-Y","19B2C3-G",null,null,null,null,null,null,"c) future economic benefits are available to the entity in the form of a reduction in future contributions or a cash refund, either directly to the entity or indirectly to another plan in deficit. The asset ceiling is the present value of those future benefits."]
["19B-Y","19B2-Y",null,null,null,null,"19B-2"," ","IAS 19(2011):58","Does the entity determine the net defined benefit liability (asset) with sufficient regularity so that the amounts recognised in the financial statements do not differ materially from the amounts that would be determined at the end of the reporting period?"]
["19B-Y","19B2-Y",null,null,"19B21",3,"19B-2-1",null,null,"Is the amount recognised in the statement of financial position determined under paragraph 57(a) of IAS 19(2011) a surplus in the defined benefit plan?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19B-Y","19B2-Y","19B21-Y",null,"19B21C0",4,"19B-2-1"," ","IAS 19(2011):64","Has the entity measured the defined benefit asset at the lower of:"]
["19B-Y","19B2-Y","19B21-Y",null,null,null,null,null,null,"a) the surplus in the defined benefit plan; and"]
["19B-Y","19B2-Y","19B21-Y",null,null,null,null,null,null,"b) the asset ceiling, determined using the discount rate specified in paragraph 83 of IAS 19(2011)?"]
["19B-Y","19B2-Y","19B21-Y","19B21C0-G",null,null,null,null,null,"Notes:\n\n1) The asset ceiling mentioned in b) above is discussed in further detail in IFRIC 14, The Limit of a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (see below)"]
["19B-Y","19B2-Y",null,null,null,null,"19B-2",null,null,"IFRIC 14  IAS 19 – The Limit of a Defined Benefit Asset, Minimum Funding Requirements and their Interaction"]
["19B-Y","19B2-Y",null,null,null,null,"19B-2",null,null,"Availability of a refund or reduction in future contributions"]
["19B-Y","19B2-Y",null,null,"19B2C4",3,"19B-2"," ","IFRIC 14:7","Has the entity determined the availability of a refund or a reduction in future contributions in accordance with the terms and conditions of the plan and any statutory requirements in the jurisdiction of the plan?"]
["19B-Y","19B2-Y","19B2C4-G",null,null,null,null,null,"IFRIC 14:8","Notes:\n\n1) An economic benefit, in the form of a refund or a reduction in future contributions, is available if the entity can realise it at some point during the life of the plan or when the plan liabilities are settled. In particular, such an economic benefit may be available even if it is not realisable immediately at the end of the reporting period."]
["19B-Y","19B2-Y","19B2C4-G",null,null,null,null,null,"IFRIC 14:11","2) A refund is available to an entity only if the entity has an unconditional right to a refund:"]
["19B-Y","19B2-Y","19B2C4-G",null,null,null,null,null,null,"a) during the life of the plan, without assuming that the plan liabilities must be settled in order to obtain the refund (e.g., in some jurisdictions, the entity may have a right to a refund during the life of the plan, irrespective of whether the plan liabilities are settled); or"]
["19B-Y","19B2-Y","19B2C4-G",null,null,null,null,null,null,"b) assuming the gradual settlement of the plan liabilities over time until all members have left the plan; or"]
["19B-Y","19B2-Y","19B2C4-G",null,null,null,null,null,null,"c) assuming the full settlement of the plan liabilities in a single event (i.e., as a plan wind-up)."]
["19B-Y","19B2-Y","19B2C4-G",null,null,null,null,null,null,"An unconditional right to a refund can exist whatever the funding level of a plan at the end of the reporting period."]
["19B-Y","19B2-Y","19B2C4-G",null,null,null,null,null,"IFRIC 14:12","If the entity's right to a refund of a surplus depends on the occurrence or non-occurrence of one or more uncertain future events not wholly within its control, the entity does not have an unconditional right and shall not recognise an asset."]
["19B-Y","19B2-Y",null,null,null,null,"19B-2",null,"IFRIC 14:9","Has the entity determined the maximum economic benefit that is available from refunds, reductions in future contributions or a combination of both?"]
["19B-Y","19B2-Y",null,null,null,null,"19B-2",null,"IFRIC 14:9","Has the entity not recognised economic benefits from a combination of refunds and reductions in future contributions based on assumptions that are mutually exclusive?"]
["19B-Y","19B2-Y",null,null,null,null,"19B-2",null,"IFRIC 14:13","Has the entity measured the economic benefit available as a refund as the amount of the surplus at the end of the reporting period (being the fair value of the plan assets less the present value of the defined benefit obligation) that the entity has a right to receive as a refund, less any associated costs? "]
["19B-Y","19B2-Y",null,null,null,null,"19B-2",null,"IFRIC 14:14","In measuring the amount of a refund available when the plan is wound up, has the entity included the costs to the plan of settling the plan liabilities and making the refund?"]
["19B-Y","19B2-Y",null,null,"19B22",3,"19B-2-2",null,"IFRIC 14:15","Is the amount of a refund determined as the full amount or a proportion of the surplus, rather than a fixed amount?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19B-Y","19B2-Y","19B22-Y",null,null,null,"19B-2-2",null,"IFRIC 14:15","Has the entity not made adjustments for the time value of money, even if the refund is realisable only at a future date?"]
["19B-Y","19B2-Y",null,null,"19B23",3,"19B-2-3",null,"IFRIC 14:16","Is there no minimum funding requirement? "]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19B-Y","19B2-Y","19B23-Y",null,null,null,"19B-2-3",null,"IFRIC 14:16","Has the entity determined the economic benefit available as a reduction in future contributions as the lower of (a) the surplus in the plan and (b) the present value of the future service cost to the entity (i.e., excluding any part of the future cost that will be borne by employees) for each year over the shorter of the expected life of the plan and the expected life of the entity? "]
["19B-Y","19B2-Y",null,null,"19B24",3,"19B-2-4",null,"IFRIC 14:16","Is there no minimum funding requirement for contributions relating to future service? "]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19B-Y","19B2-Y","19B24-Y",null,"19B24C1",4,"19B-2-4",null,"IFRIC 14:16","Is the future service cost to the entity for each period over the shorter of the expected life of the plan and the expected life of the entity considered to be economic benefit available as a reduction in future contribution?"]
["19B-Y","19B2-Y","19B24-Y","19B24C1-G",null,null,null,null,"IFRIC 14:16","Note: The future service cost to the entity excludes amounts that will be borne by employees."]
["19B-Y","19B2-Y",null,null,"19B2C5",3,"19B-2",null,"IFRIC 14:17","Has the entity determined the future service costs using assumptions consistent with those used to determine the defined benefit obligation and with the situation that exists at the end of the reporting period as determined by IAS 19(2011)? "]
["19B-Y","19B2-Y","19B2C5-G",null,null,null,null,null,"IFRIC 14:17","An entity shall assume no change to the benefits to be provided by a plan in the future until the plan is amended and shall assume a stable workforce in the future unless the entity makes a reduction in the number of employees covered by the plan. In the latter case, the assumption about the future workforce shall include the reduction."]
["19B-Y","19B2-Y",null,null,null,null,null,null,null,"The effect of a minimum funding requirement on the economic benefit available as a reduction in future contributions"]
["19B-Y","19B2-Y",null,null,"19B25",3,"19B-2-5",null,"IFRIC 14:18","Has the entity analysed any minimum funding requirement at a given date into contributions that are required to cover (a) any existing shortfall for past service on the minimum funding basis and (b) future service?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19B-Y","19B2-Y","19B25-Y",null,"19B25C1",4,"19B-2-5",null,"IFRIC 14:20","If there is a minimum funding requirement for contributions relating to future service is the economic benefit available as a reduction in future contributions the sum of "]
["19B-Y","19B2-Y","19B25-Y",null,null,null,null,null,null,"a) any amount that reduces future minimum funding requirement contributions for future service because the entity made a prepayment (i.e., paid the amount before being required to do so); and"]
["19B-Y","19B2-Y","19B25-Y",null,null,null,null,null,null,"b) the estimated future service cost in each period in accordance with paragraphs 16 and 17 of IFRIC 14 less the estimated minimum funding requirement contributions that would be required for future service in those periods if there were no prepayment as described in a)?"]
["19B-Y","19B2-Y","19B25-Y","19B25C1-G",null,null,null," ","IFRIC 14:22","Note: When an entity determines the amount described in paragraph 20(b) of IFRIC 14, if the future minimum funding requirement contribution for future service exceeds the future IAS 19(2011) service cost in any given period, that excess reduces the amount of the economic benefit available as a reduction in future contributions. However, the amount described in paragraph 20(b) of IFRIC 14 can never be less than zero."]
["19B-Y","19B2-Y","19B25-Y",null,"19B25C2",4,"19B-2-5",null,"IFRIC 14:21","Has the entity estimated the future minimum funding requirement contributions for future service taking into account the effect of any existing surplus determined using the minimum funding basis, but excluding the prepayment described in paragraph 20(a) of IFRIC 14 (see above)?"]
["19B-Y","19B2-Y","19B25-Y","19B25C2-G",null,null,null," ","IFRIC 14:21","Note: An entity shall use assumptions consistent with the minimum funding basis and, for any factors not specified by that basis, assumptions consistent with those used to determine the defined benefit obligation and with the situation that exists at the end of the reporting period as determined by IAS 19(2011). The estimate shall include any changes expected as a result of the entity paying the minimum contributions when they are due. However, the estimate shall not include the effect of expected changes in the terms and conditions of the minimum funding basis that are not substantively enacted or contractually agreed at the end of the reporting period."]
["19B-Y","19B2-Y",null,null,null,null,null,null,null,"When a minimum funding requirement may give rise to a liability"]
["19B-Y","19B2-Y",null,null,"19B26",3,"19B-2-6",null,"IFRIC 14:23","Does the entity have an obligation under a minimum funding requirement to pay contributions to cover an existing shortfall on the minimum funding basis in respect of services already received?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19B-Y","19B2-Y","19B26-Y",null,null,null,"19B-2-6",null,"IFRIC 14:23","Has the entity determined whether the contributions payable will be available as a refund or reduction in future contributions after they are paid into the plan?"]
["19B-Y","19B2-Y","19B26-Y",null,"19B26C1",4,"19B-2-6",null,"IFRIC 14:24","Has the entity recognised a liability to the extent that the contributions payable will not be available after they are paid into the plan, when the obligation arises? "]
["19B-Y","19B2-Y","19B26-Y","19B26C1-G",null,null,null,null,"IFRIC 14:24","Notes: \nThe liability shall reduce the net defined benefit asset or increase the net defined benefit liability so that no gain or loss is expected to result from applying paragraph 64 of IAS 19(2011) when the contributions are paid."]
["19B-Y",null,null,null,null,null,null,null,null,"Recognition and measurement: present value of defined benefit obligations and current service costs"]
["19B-Y&G",null,null,null,null,null,null,null,"IAS 19(2011):66","Note: In order to measure the present value of the post-employment benefit obligations and the related current service cost, it is necessary to:"]
["19B-Y&G",null,null,null,null,null,null,null,null,"•   apply an actuarial valuation method;"]
["19B-Y&G",null,null,null,null,null,null,null,null,"•   attribute benefit to periods of service; and"]
["19B-Y&G",null,null,null,null,null,null,null,null,"•   make actuarial assumptions."]
["19B-Y",null,null,null,null,null,null,null,null,"Actuarial valuation method"]
["19B-Y",null,null,null,"19BC2",2,"19B"," ","IAS 19(2011):67","Has the entity used the projected unit credit method to determine the present value of its defined benefit obligations and the related current service cost and, where applicable, past service cost?"]
["19B-Y","19BC2-G",null,null,null,null,null,null,"IAS 19(2011):68","Note: The projected unit credit method (sometimes known as the accrued benefit method pro-rated on service or as the benefit/years of service method) sees each period of service as giving rise to an additional unit of benefit entitlement and measures each unit separately to build up the final obligation."]
["19B-Y","19BC2-G",null,null,null,null,null,null,"IAS 19(2011):8, 102 & 106","Note: Past service cost is the change in the present value of the defined benefit obligation resulting from a plan amendment or curtailment. Past service cost may be either positive (when benefits are introduced or changed so that the present value of the defined benefit obligation increases) or negative (when benefits are withdrawn or changed so that the present value of the defined benefit obligation decreases). Current service cost is the increase in the present value of the defined benefit obligation resulting from employee service in the current period."]
["19B-Y",null,null,null,null,null,null,null,null,"Attributing benefit to periods of service"]
["19B-Y",null,null,null,"19BC3",2,"19B"," ","IAS 19(2011):70","In determining the present value of its defined benefit obligation (and the related current service cost and any past service cost) has the entity attributed benefits to periods of service under the plan’s benefit formula?"]
["19B-Y","19BC3-G",null,null,null,null,null,null,"IAS 19(2011):71","Note: An entity attributes benefit to periods in which the obligation to provide post-employment benefit arises. That obligation arises as employees render services in return for post-employment benefits which an entity expects to pay in future reporting periods. Actuarial techniques allow an entity to measure that obligation with sufficient reliability to justify recognition as a liability."]
["19B-Y",null,null,null,"19B3",2,"19B-3",null,"IAS 19(2011):70","Will an employee’s service in later years lead to a materially higher level of benefit than in earlier years?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19B-Y","19B3-Y",null,null,"19B3C1",3,"19B-3"," ","IAS 19(2011):70","Has the entity attributed benefit on a straight-line basis from:"]
["19B-Y","19B3-Y",null,null,null,null,"19B-3",null,null,"•    the date when service by the employee first leads to benefits under the plan (whether or not the benefits are conditional on further service); until"]
["19B-Y","19B3-Y",null,null,null,null,"19B-3",null,null,"•    the date when further service by the employee will lead to no material amount of further benefits under the plan, other than from further salary increases?"]
["19B-Y","19B3-Y","19B3C1-G",null,null,null,null,null,null,"Note: Paragraphs 71 to 74 of IAS 19(2011) provide illustrative examples of attributing benefit to periods of service in various circumstances."]
["19B-Y",null,null,null,null,null,null,null,null,"Actuarial assumptions"]
["19B-Y",null,null,null,"19BC4",2,"19B"," ","IAS 19(2011):75 & 77","In determining the present value of the defined benefit obligation, has the entity made actuarial assumptions that are unbiased (i.e., neither imprudent nor excessively conservative) and mutually compatible?"]
["19B-Y","19BC4-G",null,null,null,null,null,null,"IAS 19(2011):76","Notes:"]
["19B-Y","19BC4-G",null,null,null,null,"19B"," ","IAS 19(2011):80","Actuarial assumptions comprise demographic assumptions concerned with the future characteristics of current and former employees and their dependents who are eligible for benefits (e.g., mortality, rates of employee turnover, disability and early retirement, proportion of plan members with dependants who will be eligible for benefits, proportion of plan members who will select each form of payment option available under the plan terms and claim rates under medical plans), and financial assumptions (e.g., discount rate, benefit levels, future medical costs including claim handling costs and taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service)."]
["19B-Y","19BC4-G",null,null,null,null,null,null,"IAS 19(2011): 78","Actuarial assumptions are mutually compatible if they reflect the economic relationships between factors such as inflation, rates of salary increases and discount rates. For example, all assumptions that depend on a particular inflation level (such as assumptions about interest rates and salary and benefit increases) in any given future period assume the same inflation level in that period."]
["19B-Y",null,null,null,null,null,"19B",null,"IAS 19(2011):80","Have financial assumptions been based on market expectations, at the end of the reporting period, for the period over which the obligations are to be settled? "]
["19B-Y",null,null,null,null,null,null,null,null,"Actuarial assumptions: Mortality"]
["19B-Y",null,null,null,"19BC5",2,"19B",null,"IAS 19(2011):81","Has the entity determined its mortality assumptions by reference to its best estimate of the mortality of plan members both during and after employment?"]
["19B-Y","19BC5-G",null,null,null,null,null," ","IAS 19(2011):82","Notes: In order to estimate the ultimate cost of the benefit the entity takes into consideration expected changes in mortality, for example by modifying standard mortality tables with estimates of mortality improvements."]
["19B-Y",null,null,null,null,null,null,null,null,"Actuarial assumptions: Discount Rate"]
["19B-Y",null,null,null,"19BC6",2,"19B",null,"IAS 19(2011):83","Has the rate used to discount post-employment benefit obligations (both funded and unfunded) been determined by reference to market yields at the end of the reporting period on high quality corporate bonds?"]
["19B-Y","19BC6-G",null,null,null,null,null,null,null,"Notes:"]
["19B-Y","19BC6-G",null,null,null,null,null,null,"IAS 19(2011):83","1) For currencies  for which there is no deep market in such high quality corporate bonds, the market yields (at the end of the reporting period) on government bonds denominated in that currency shall be used. The currency and term of the corporate bonds or government bonds shall be consistent with the currency and estimated term of the post-employment benefit obligations."]
["19B-Y","19BC6-G",null,null,null,null,null,null,"IAS 19(2011):83","2) The currency and term of the corporate bonds or government bonds shall be consistent with the currency and estimated term of the post-employment benefit obligations."]
["19B-Y",null,null,null,null,null,"19B",null,null,"Actuarial assumptions: Salaries, benefits and medical costs"]
["19B-Y",null,null,null,null,null,"19B",null,"IAS 19(2011):87","Has the defined benefit obligation been measured on a basis that reflects:"]
["19B-Y",null,null,null,null,null,"19B",null,"IAS 19(2011):87 (a)","a) the benefits set out in the terms of the plan (or resulting from any constructive obligation that goes beyond those terms) at the end of the reporting period; "]
["19B-Y",null,null,null,null,null,"19B",null,"IAS 19(2011):87 (b)","b) any estimated future salary increases that affect the benefits payable;"]
["19B-Y",null,null,null,null,null,"19B",null,"IAS 19(2011):87 (c)","c) the effect of any limit on the employer’s share of the cost of the future benefits;"]
["19B-Y",null,null,null,"19BC15",2,null,null,"IAS 19(2011):87 (d)","d) contributions from employees or third parties that reduce the ultimate cost to the entity of those benefits; and"]
["19B-Y",null,null,null,null,null,"19B",null,"IAS 19(2011):87 (e )","e) estimated future changes in the level of any state benefits that affect the benefits payable under a defined benefit plan, if, and only if, either:"]
["19B-Y",null,null,null,null,null,null,null,null,"i) those changes were enacted before the end of the reporting period; or"]
["19B-Y",null,null,null,null,null,null,null,null,"ii) historical data, or other reliable evidence, indicate that those state benefits will change in some predictable manner, for example, in line with future changes in general price levels or general salary levels."]
["19B-Y","19BC15-G",null,null,null,null,null,null,"IAS 19(2011):93","Contributions from employees or third parties set out in the formal terms of the plan either reduce service cost (if they are linked to service), or affect remeasurements of the net defined benefit liability (asset) (if they are not linked to service). "]
["19B-Y","19BC15-G",null,null,null,null,null,null,null,"An example of contributions that are not linked to service is when the contributions are required to reduce a deficit arising from losses on plan assets or from actuarial losses. If contributions from employees or third parties are linked to service, those contributions reduce the service cost as follows:\n"]
["19B-Y","19BC15-G",null,null,null,null,null,null,null,"a) if the amount of the contributions is dependent on the number of years of service, an entity shall attribute the contributions to periods of service using the same attribution method required by paragraph 70 for the gross benefit (ie either using the plan’s contribution formula or on a straight-line basis); or "]
["19B-Y","19BC15-G",null,null,null,null,null,null,null,"b) if the amount of the contributions is independent of the number of years of service, the entity is permitted to recognise such contributions as a reduction of the service cost in the period in which the related service is rendered. Examples of contributions that are independent of the number of years of service include those that are a fixed percentage of the employee’s salary, a fixed amount throughout the service period or dependent on the employee’s age"]
["19B-Y",null,null,null,null,null,"19B",null,"IAS 19(2011):94","For contributions from employees or third parties that are attributed to periods of service in accordance with paragraph 93(a), changes in the contributions result in: \na) current and past service cost (if those changes are not set out in the formal terms of a plan and do not arise from a constructive obligation); or\nb) actuarial gains and losses (if those changes are set out in the formal terms of a plan, or arise from a constructive obligation)."]
["19B-Y",null,null,null,null,null,"19B",null,"IAS 19(2011):96","Do assumptions about medical costs take account of estimated future changes in the cost of medical services, resulting from both inflation and specific changes in medical costs?"]
["19B-Y",null,null,null,null,null,"19B",null,null,"Past service cost and gains and losses on settlement"]
["19B-Y",null,null,null,"19B4'",2,"19B-4'",null,"IAS 19(2011):99","When determining past service cost, or a gain or loss on settlement, has the entity remeasured the net defined benefit liability (asset) using the current fair value of plan assets and current actuarial assumptions (including current market interest rates and other current market prices) reflecting:\n\na)   the benefits offered under the plan and the plan assets before the plan amendment, curtailment or settlement; and\n\nb)   the benefits offered under the plan and the plan assets after the plan amendment, curtailment or settlement?"]
["19B-Y","19B4'-G",null,null,null,null,null," ","IAS 19(2011):102","Notes: Past service cost is the change in the present value of the defined benefit obligation resulting from a plan amendment or curtailment."]
["19B-Y","19B4'-G",null,null,null,null,null," ","IAS 19(2011):104","Notes: A plan amendment occurs when an entity introduces, or withdraws, a defined benefit plan or changes the benefits payable under an existing defined benefit plan."]
["19B-Y","19B4'-G",null,null,null,null,"19B-4'"," ","IAS 19(2011):105","Notes: A curtailment occurs when an entity significantly reduces the number of employees covered by a plan. A curtailment may arise from an isolated event, such as the closing of a plant, discontinuance of an operation or termination or suspension of a plan."]
[null,null,null,null,null,null,null," ",null,"If yes :"]
["19B-Y","19B4'-Y",null,null,null,null,"19B-4'"," ","IAS 19(2011):103","Has the entity recognised past service cost as an expense at the earlier of the following dates:"]
["19B-Y","19B4'-Y",null,null,null,null,null," ",null,"a) when the plan amendment or curtailment occurs; and\n\nb) when the entity recognises related restructuring costs (see IAS 37 Provisions, Contingent Liabilities and Contingent Assets) or termination benefits?"]
["19B-Y","19B4'-Y",null,null,"19B4'C1",3,"19B-4'",null,"IAS 19(2011):110","Has the entity recognised a gain or loss on the settlement of a defined benefit plan when the settlement occurs?"]
["19B-Y","19B4'-Y","19B4'C1-G",null,null,null,null,null,"IAS 19(2011):109","Notes: The gain or loss on a settlement is the difference between:\n\na) the present value of the defined benefit obligation being settled, as determined on the date of settlement; and\n\nb) the settlement price, including any plan assets transferred and any payments made directly by the entity in connection with the settlement."]
["19B-Y","19B4'-Y",null,null,null,null,"19B-4'",null,"IAS 19(2011):101A","Has the entity recognised and measured any past service cost, or a gain or loss on settlement, in accordance with paragraphs 99–101 and paragraphs 102–112 when a plan amendment, curtailment or settlement occurs?"]
["19B-Y","19B4'-Y",null,null,null,null,"19B-4'",null,"IAS 19(2011):101A","Has the entity not considered the effect of the asset ceiling when recognising and measuring any past service cost, or a gain or loss on settlement?"]
["19B-Y","19B4'-Y",null,null,null,null,"19B-4'",null,"IAS 19(2011):101A","Has the entity then determine the effect of the asset ceiling after the plan amendment, curtailment or settlement and recognised any change in that effect in accordance with\nparagraph 57(d)?"]
["19B-Y",null,null,null,null,null,"19B",null,null,"Recognition and measurement: plan assets"]
["19B-Y",null,null,null,null,null,"19B",null,null,"Fair value of plan assets"]
["19B-Y",null,null,null,"19BC8",2,"19B",null,"IAS 19(2011):113","Has the entity determined the fair value of the plan assets at the end of the reporting period?"]
["19B-Y","19BC8-G",null,null,null,null,null,null,null,"Notes:"]
["19B-Y","19BC8-G",null,null,null,null,null,null,"IAS 19(2011):8","1) Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date."]
["19B-Y","19BC8-G",null,null,null,null,null,null,null,"2) Plan assets comprise:"]
["19B-Y","19BC8-G",null,null,null,null,null,null,"IAS 19(2011):8","a) assets held by a long-term employee benefit fund (these are assets that are legally separate from the reporting entity and that are available only to pay or fund employee benefits, unless certain conditions are met – see paragraph 8 of IAS 19(2011)); and"]
["19B-Y","19BC8-G",null,null,null,null,null,null,null,"b) qualifying insurance policies (these are policies that can only be used to pay or fund employee benefits and are not available to the reporting entity’s own creditors, unless certain conditions are met – see paragraph 8 of IAS 19(2011))."]
["19B-Y","19BC8-G",null,null,null,null,null," ","IAS 19(2011):114","3) Plan assets exclude unpaid contributions due from the reporting entity to the fund, as well as any non-transferable financial instruments issued by the entity and held by the fund. Plan assets are reduced by any liabilities of the fund that do not relate to employee benefits, for example, trade and other payables and liabilities resulting from derivative financial instruments."]
["19B-Y",null,null,null,null,null,"19B",null,null,"Reimbursement rights that are not qualifying insurance policies"]
["19B-Y",null,null,null,"19BC9",2,"19B",null,"IAS 19(2011):116","When, and only when, it is virtually certain that another party will reimburse some or all of the expenditure required to settle a defined benefit obligation, has the entity:"]
["19B-Y",null,null,null,null,null,null,null,null,"a) recognised its right to reimbursement as a separate asset from plan assets;"]
["19B-Y",null,null,null,null,null,null,null,null,"b) measured the asset at fair value; and"]
["19B-Y",null,null,null,null,null,null,null,null,"c) disaggregated and recognised changes in the fair value of its right to reimbursement in the same way as for changes in the fair value of plan assets."]
["19B-Y","19BC9-G",null,null,null,null,null,null,"IAS 19(2011):117 & 118","Note: Paragraph 116 of IAS 19(2011) (see above) does not apply to qualifying insurance policies as defined in that Standard, which policies are plan assets and are accounted for in the same way as other plan assets. Paragraph 116 applies to other insurance policies, which are accounted for as separate assets and which are not deducted in determining the defined benefit deficit or surplus. "]
["19B-Y","19BC9-G",null,null,null,null,null,null,"IAS 19(2011):119","Note: If the right to reimbursement arises under an insurance policy that exactly matches the amount and timing of some or all of the benefits payable under a defined benefit plan, the fair value of the reimbursement right is deemed to be the present value of the related obligation (subject to any reduction required if the reimbursement is not recoverable in full)."]
["19B-Y",null,null,null,null,null,"19B",null,null,"Components of defined benefit cost"]
["19B-Y",null,null,null,"19BC10",2,"19B",null,"IAS 19(2011):120","Has the entity recognised the components of defined benefit cost, except to the extent that another IFRS requires or permits their inclusion in the cost of an asset, as follows:\n\n"]
["19B-Y",null,null,null,null,null,null," ","IAS 19(2011):120","a) service cost (see paragraphs 66–112 and paragraph 122A) in profit or loss;\nb) net interest on the net defined benefit liability (asset) (see paragraphs 123–126) in profit or loss; and\nc) remeasurements of the net defined benefit liability (asset) (see paragraphs 127–130) in other comprehensive income."]
["19B-Y","19BC10-G",null,null,null,null,null," ","IAS 19(2011):116 (b)","Note: When the entity recognises the components of defined benefit cost in accordance with paragraph 120, the entity may recognise the components net of amounts relating to changes in the carrying amount of the right to reimbursement."]
["19B-Y",null,null,null,"19BC11",2,"19B"," ","IAS 19(2011):122","Has remeasurements of the net defined benefit liability (asset) recognised in other comprehensive income not been reclassified to profit or loss in a subsequent period? "]
["19B-Y","19BC11-G",null,null,null,null,null," ",null,"Note: However, the entity may transfer those amounts recognised in other comprehensive income within equity."]
["19B-Y",null,null,null,"19BC14",2,"19B"," ","IAS 19(2011):122A","Has the entity determined current service cost using actuarial assumptions determined at the start of the annual reporting period?"]
["19B-Y","19BC14-G",null,null,null,null,null," ","IAS 19(2011):122A","Note: However, if an entity remeasures the net defined benefit liability (asset) in accordance with paragraph 99, it shall determine current service cost for the remainder of the annual reporting period after the plan amendment, curtailment or settlement using the actuarial assumptions used to remeasure the net defined benefit liability (asset)  in accordance with paragraph 99(b)."]
["19B-Y",null,null,null,null,null,null,null,null,"Net interest on the net defined benefit liability (asset)"]
["19B-Y",null,null,null,"19BC16",2,"19B"," ","IAS 19(2011):123","Has the entity determined net interest on the net defined benefit liability (asset) by multiplying the net defined benefit liability (asset) by the discount rate specified in paragraph 83?"]
["19B-Y","19BC16-G",null,null,null,null,null," ","IAS 19(2011):126","Note: Interest on the effect of the asset ceiling is part of the total change in the effect of the asset ceiling, and is determined by multiplying the effect of the asset ceiling by the discount rate specified in paragraph 123A. An entity shall determine the effect of the asset ceiling at the start of the annual reporting period. However, if an entity remeasures the net defined benefit liability (asset) in accordance with paragraph 99, the entity shall determine interest on the effect of the asset ceiling for the remainder of the annual reporting period after the plan amendment, curtailment or settlement taking into account any change in the effect of the asset ceiling determined in accordance with paragraph 101A. The difference between interest on the effect of the asset ceiling and the total change in the effect of the asset ceiling is included in the remeasurement of the net defined benefit liability (asset)."]
["19B-Y","19BC16-G",null,null,null,null,null," ","IAS 19(2011):123A","Note: To determine net interest in accordance with paragraph 123, an entity shall use the net defined benefit liability (asset) and the discount rate determined at the start of the annual reporting period. However, if an entity remeasures the net defined benefit liability (asset) in accordance with paragraph 99, the entity shall determine net interest for the remainder of the annual reporting period after the plan amendment, curtailment or settlement using:\n\n(a) the net defined benefit liability (asset) determined in accordance with paragraph 99(b); and\n\n(b) the discount rate used to remeasure the net defined benefit liability (asset) in accordance with paragraph 99(b).\n\nIn applying paragraph 123A, the entity shall also take into account any changes in the net defined benefit liability (asset) during the period resulting from contributions or benefit payments."]
["19B-Y",null,null,null,null,null,null,null,null,"Remeasurements of the net defined benefit liability (asset)"]
["19B-Y",null,null,null,"19BC13",2,"19B"," ","IAS 19(2011):127","Does the entity's remeasurement of the net defined benefit liability (asset) comprise:\n\n"]
["19B-Y",null,null,null,null,null,null," ",null,"a) actuarial gains and losses;\nb) the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and\nc) any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset)?"]
["19B-Y","19BC13-G",null,null,null,null,null,null,"IAS 19(2011):129","Note: Actuarial gains and losses do not include changes in the present value of the defined benefit obligation because of the introduction, amendment, curtailment or settlement of the defined benefit plan, or changes to the benefits payable under the defined benefit plan. Such changes result in past service cost or gains or losses on settlement."]
["19B-Y","19BC13-G",null,null,null,null,null,null,"IAS 19(2011):130","Note: In determining the return on plan assets, an entity deducts the costs of managing the plan assets and any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the defined benefit obligation. Other administration costs are not deducted from the return on plan assets."]
[null,null,null,null,null,null,null,null,null,"Multi-employer plans"]
[null,null,null,null,"19C",1,"19C","19C",null,"Does the entity participate in any multi-employer post-employment benefit plans, classified either as a defined contribution or defined benefit plan?"]
["19C-G",null,null,null,null,null,null,null,"IAS 19(2011):8","Note: Multi-employer plans are defined contribution plans (other than state plans) or defined benefit plans (other than state plans) that: \n\na) pool the assets contributed by various entities that are not under common control; and \nb) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["19C-Y",null,null,null,"19C1",2,"19C-1",null,"IAS 19(2011):33","Where a multi-employer plan is a defined benefit plan, is sufficient information available to use defined benefit accounting for a multi-employer defined benefit plan?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["19C-Y","19C1-Y",null,null,null,null,"19C-1"," ","IAS 19(2011):33","Has the entity accounted for its proportionate share of the defined benefit obligation, plan assets and cost associated with the plan in the same way as for any other defined benefit plan?"]
[null,null,null,null,null,null," ",null,null,"If no  :"]
["19C-Y","19C1-N",null,null,null,null,"19C-1"," ","IAS 19(2011):34","Where sufficient information is not available to use defined benefit accounting, has the entity accounted for a multi-employer plan that is a defined benefit plan as a defined contribution plan?"]
["19C-Y",null,null,null,"19C2",2,"19C-2",null,"IAS 19(2011):37","Is there a contractual agreement between the multi-employer plan and its participants determining how the surplus in the plan will be distributed to the participants (or the deficit funded), and is the entity a participant in such a plan and accounts for the plan as a defined contribution plan in accordance with paragraph 34?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["19C-Y","19C2-Y",null,null,null,null,"19C-2"," ","IAS 19(2011):37","Has the entity recognised the asset or liability that arises from the contractual agreement and the resulting income or expense in profit or loss?"]
[null,null,null,null,null,null,null,null,null,"Defined benefit plans that share risks between various entities under common control"]
[null,null,null,null,"19J",1,"19J","19J",null,"Does the entity participate in a plan that shares risks between various entities under common control?"]
["19J-G",null,null,null,null,null,null,null,"IAS 19(2011):40","Note: Defined benefit plans that shares risks between various entities under common control (e.g., a parent and its subsidiaries) are not multi-employer plans."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["19J-Y",null,null,null,"19J1",2,"19J-1",null,"IAS 19(2011):41","Is there a contractual agreement or stated policy for charging the net defined benefit cost for the plan as a whole measured in accordance with IAS 19(2011) to individual group entities?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["19J-Y","19J1-Y",null,null,"19J1C1",3,"19J-1"," ","IAS 19(2011):41","Has the entity, in its separate or individual financial statements, recognised the net defined benefit cost so charged?"]
["19J-Y","19J1-Y","19J1C1-G",null,null,null,null,null,null,"Note: An entity participating in such a plan shall obtain information about the plan as a whole measured in accordance with IAS 19(2011) on the basis of assumptions that apply to the plan as a whole."]
[null,null,null,null,null,null," ",null,null,"If no  :"]
["19J-Y","19J1-N",null,null,null,null,"19J-1"," ","IAS 19(2011):41","If there is no such agreement or policy, has the net defined benefit cost been recognised in the separate or individual financial statements of the group entity that is legally the sponsoring employer for the plan, and have the other group entities, in their separate or individual financial statements, recognised a cost equal to their contribution payable for the period?"]
[null,null,null,null,null,null,null,null,null,"State plans"]
[null,null,null,null,"19D",1,"19D","19D",null,"Does the entity participate in any state post-employment benefit plans, classified either as a defined contribution or defined benefit plan? "]
["19D-G",null,null,null,null,null,null,null,"IAS 19(2011):44","Note:  State plans are established by legislation to cover all entities and are operated by national or local government or by another body, which is not subject to control, or influence by the reporting entity. The entity should account for a state plan in the same way as for a multi-employer plan."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["19D-Y",null,null,null,"19D1",2,"19D-1",null,"IAS 19(2011):33","Where a state plan is a defined benefit plan, is sufficient information available to use defined benefit accounting for a state defined benefit plan?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["19D-Y","19D1-Y",null,null,null,null,"19D-1"," ","IAS 19(2011):33","Has the entity accounted for its proportionate share of the defined benefit obligation, plan assets and cost associated with the plan in the same way as for any other defined benefit plan?"]
[null,null,null,null,null,null," ",null,null,"If no  :"]
["19D-Y","19D1-N",null,null,null,null,"19D-1"," ","IAS 19(2011):34","Where sufficient information is not available to use defined benefit accounting, has the entity accounted for a state plan that is a defined benefit plan as a defined contribution plan?"]
["19D-Y",null,null,null,"19D2",2,"19D-2",null,"IAS 19(2011):37","Is there a contractual agreement between the state plan and its participants determining how the surplus in the plan will be distributed to the participants (or the deficit funded), and is the entity a participant in such a plan and accounts for the plan as a defined contribution plan in accordance with paragraph 34?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["19D-Y","19D2-Y",null,null,null,null,"19D-2"," ","IAS 19(2011):37","Has the entity recognised the asset or liability that arises from the contractual agreement and the resulting income or expense in profit or loss?"]
[null,null,null,null,null,null,null,null,null,"Insured benefits "]
[null,null,null,null,"19E",1,"19E","19E",null,"Does the entity pay insurance premiums to fund a post employment benefit plan?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["19E-Y",null,null,null,null,null,"19E",null,"IAS 19(2011):46","Has the entity treated such a plan as a defined contribution plan, unless the entity will have a legal or constructive obligation to either:"]
["19E-Y",null,null,null,"19EC1",2,null,null,"IAS 19(2011):46 (a)","a) pay the employee benefits directly when they fall due, or"]
["19E-Y",null,null,null,"19EC1",2,null,null,"IAS 19(2011):46 (b)","b) pay further amounts if the insurer does not pay all future employee benefits relating to employee service in the current and prior periods?"]
["19E-Y","19EC1-G",null,null,null,null,null,null,"IAS 19(2011):49","Note: An entity should account for this as a defined contribution plan if it does not have any legal or constructive obligation to cover any loss on the policy, it has no obligation to pay benefits to the employees and the insurer has sole responsibility for paying the benefits. If the entity retains such a legal or constructive obligation, the entity should treat the plan as a defined benefit plan."]
["19E-Y",null,null,null,null,null,"19E",null,"IAS 19(2011):48","If it is being treated as a defined benefit plan, has the entity:"]
["19E-Y",null,null,null,null,null,null,null,null,"a) accounted for a qualifying insurance policy as a plan asset; and"]
["19E-Y",null,null,null,null,null,null,null,null,"b) recognised other insurance policies as reimbursement rights?"]
[null,null,null,null,null,null,null,null,null,"Other long-term employee benefits"]
[null,null,null,null,"19G",1,"19G","19G","IAS 19(2011):153","Does the entity have any other long-term employee benefits including items such as the following, that are not expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related service:"]
[null,null,null,null,null,null,null,null,null,"a) long-term paid absences such as long-service or sabbatical leave;"]
[null,null,null,null,null,null,null,null,null,"b) jubilee or other long-service benefits;"]
[null,null,null,null,null,null,null,null,null,"c) long-term disability benefits;"]
[null,null,null,null,null,null,null,null,null,"d) profit-sharing and bonuses; and"]
[null,null,null,null,null,null,null,null,null,"e) deferred remuneration?"]
["19G-G",null,null,null,null,null,null,null,"IAS 19(2011):8","Note: Other long-term employee benefits are all employee benefits other than short-term employee benefits, post-employment benefits and termination benefits."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["19G-Y",null,null,null,null,null,"19G",null,"IAS 19(2011):153","Has the entity recognised other long-term employee benefits, not expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related service, for the following items:"]
["19G-Y",null,null,null,null,null,null,null,null,"a) long-term paid absences such as long-service or sabbatical leave;"]
["19G-Y",null,null,null,null,null,null,null,null,"b) jubilee or other long-service benefits;"]
["19G-Y",null,null,null,null,null,null,null,null,"c) long-term disability benefits;"]
["19G-Y",null,null,null,null,null,null,null,null,"d) profit-sharing and bonuses; and"]
["19G-Y",null,null,null,null,null,null,null,null,"e) deferred remuneration?"]
["19G-Y",null,null,null,null,null,"19G",null,"IAS 19(2011):155","In recognising and measuring the surplus or deficit in an other long-term employee benefit plan, has the entity applied paragraphs 56–98, 113–115 and 116–119 of IAS 19(2011) in recognising and measuring any reimbursement right?"]
["19G-Y",null,null,null,null,null,"19G",null,"IAS 19(2011):156","Has the entity recognised the net total of the following amounts in profit or loss, except to the extent that another IFRS requires or permits their inclusion in the cost of an asset:"]
["19G-Y",null,null,null,"19GC1",2,null,null,null,"a) service cost (see paragraphs 66–112 and paragraph 122A);"]
["19G-Y",null,null,null,null,null,null,null,null,"b) net interest on the net defined benefit liability (asset); and"]
["19G-Y",null,null,null,null,null,null,null,null,"c) remeasurements of the net defined benefit liability (asset)?"]
["19G-G","19GC1-G",null,null,null,null,null,null,"IAS 19(2011):122A","Note: An entity shall determine current service cost using actuarial assumptions determined at the start of the annual reporting period. However, if an entity remeasures the net defined benefit liability (asset) in accordance with paragraph 99, it shall determine current service cost for the remainder of the annual reporting period after the plan amendment, curtailment or settlement using the actuarial assumptions used to remeasure the net defined benefit liability (asset) in accordance with paragraph 99(b)."]
[null,null,null,null,null,null,null,null,null,"Termination benefits"]
[null,null,null,null,"19H",1,"19H","19H","IAS 19(2011): 159","Is the entity due to pay any employee benefits as a result of either: "]
[null,null,null,null,null,null,null,null,null,"a) its decision to terminate an employee's employment before the normal retirement date; or"]
[null,null,null,null,null,null,null,null,null,"b) an employee's decision to accept an offer of benefits in exchange for the termination of employment?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["19H-Y",null,null,null,"19HC1",2,"19H",null,"IAS 19(2011):165","Has the entity recognised a liability and expense in respect of termination benefits at the earlier of the following dates:"]
["19H-Y",null,null,null,null,null,null,null,null,"a) when the entity can no longer withdraw the offer of those benefits; and"]
["19H-Y",null,null,null,null,null,null,null,null,"b) when the entity recognises costs for a restructuring that is within the scope of IAS 37 Provisions, Contingent Liabilities and Contingent Assets and involves the payment of termination benefits?"]
["19H-Y","19HC1-G",null,null,null,null,null,null,"IAS 19(2011):166","Note: For termination benefits payable as a result of an employee’s decision to accept an offer of benefits in exchange for the termination of employment, the time when an entity can no longer withdraw the offer of termination benefits is the earlier of:"]
["19H-Y","19HC1-G",null,null,null,null,null,null,null,"a) when the employee accepts the offer; and"]
["19H-Y","19HC1-G",null,null,null,null,null,null,null,"b) when a restriction (e.g., a legal, regulatory or contractual requirement or other restriction) on the entity’s ability to withdraw the offer takes effect. This would be when the offer is made, if the restriction existed at the time of the offer."]
["19H-Y","19HC1-G",null,null,null,null,null,null,"IAS 19(2011):167","Note: For termination benefits payable as a result of an entity’s decision to terminate an employee’s employment, the entity can no longer withdraw the offer when the entity has communicated to the affected employees a plan of termination meeting all of the following criteria:"]
["19H-Y","19HC1-G",null,null,null,null,null,null,null,"a) Actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made."]
["19H-Y","19HC1-G",null,null,null,null,null,null,null,"b) The plan identifies the number of employees whose employment is to be terminated, their job classifications or functions and their locations (but the plan need not identify each individual employee) and the expected completion date."]
["19H-Y","19HC1-G",null,null,null,null,null,null,null,"c) The plan establishes the termination benefits that employees will receive in sufficient detail that employees can determine the type and amount of benefits they will receive when their employment is terminated."]
["19H-Y",null,null,null,null,null,"19H",null,"IAS 19(2011):168","When an entity recognises termination benefits, has the entity also considered whether it has to account for a plan amendment or a curtailment of other employee benefits?"]
["19H-Y",null,null,null,"19H1",2,"19H-1",null,"IAS 19(2011):169","Has the entity measured termination benefits on initial recognition, and measured and recognised subsequent changes, in accordance with the nature of the employee benefit, provided that if the termination benefits are an enhancement to post-employment benefits, the entity shall apply the requirements for post-employment benefits?"]
[null,null,null,null,null,null,null,null,null,"If no :"]
["19H-Y","19H1-N",null,null,"19H11",3,"19H-1-1",null,"IAS 19(2011):169 (a)","Are the termination benefits expected to be settled wholly before twelve months after the end of the annual reporting period in which the termination benefit is recognised?"]
[null,null,null,null,null,null,null,null,null,"If yes:"]
["19H-Y","19H1-N","19H11-Y",null,null,null,"19H-1-1",null,"IAS 19(2011):169 (b)","Has the entity applied the requirements for short-term employee benefits?"]
[null,null,null,null,null,null,null,null,null,"If no :"]
["19H-Y","19H1-N","19H11-N",null,null,null,"19H-1-1",null,"IAS 19(2011):172","Has the entity applied the requirements for other long-term employee benefits?"]
[]
[null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS19(2011)P","index":46,"n_rows":144,"n_cols":11,"rows_kept":144,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"IAS 19(2011)","Employee Benefits",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 19(2011) Employee Benefits (2011), which prescribes the accounting for employee benefits. The principal issues relate to the determination of employee benefit liabilities, assets and expenses for short-term and long-term employee benefits.\n\n",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"IAS 19(2011) applies to all employee benefits, except those that fall within the scope of IFRS 2 Share-based Payment.\n\nNew or amended paragraphs effective for the first time",null,null,"Hide"]
["-G",null,null,null,null,null,"IAS 19(2011):179","Plan Amendment, Curtailment or Settlement (Amendments to IAS 19), issued in\nFebruary 2018, added paragraphs 101A, 122A and 123A, and amended\nparagraphs 57, 99, 120, 123, 125, 126 and 156. An entity shall apply these\namendments to plan amendments, curtailments or settlements occurring on or\nafter the beginning of the first annual reporting period that begins on or after\n1 January 2019.",null,null,"Yes"]
["-G",null,null,null,null,null,"IAS 19(2011):178","New or amended paragraphs not yet effective:\n\nIFRS 17, issued in May 2017, amended the footnote to paragraph 8. An entity shall apply that amendment when it applies IFRS 17.",null,null,"No"]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments","Guidance"]
[null,null,null,null,null,null,null,"Short-term employee benefits"]
[null,null,"19A",1,"19A","19A",null,"Did the entity provide any short-term employee benefits?"]
[null,null,null,null," ",null,null,"If yes :"]
["19A-Y",null,null,null,"19A",null,"IAS 19(2011):25","Although IAS 19(2011) does not require specific disclosures about short-term employee benefits, has the entity considered the disclosures required by other IFRSs? For example, IAS 24 Related Party Disclosures requires disclosures about employee benefits for key management personnel. IAS 1 Presentation of Financial Statements requires disclosure of employee benefits expense."]
[null,null,"19B",1,"19B","19B",null,"Did the entity participate in any defined benefit plans for post-employment benefits?"]
["19B-Y",null,null,null,null,null,null,"Post-employment benefits – state plans"]
["19B-Y",null,null,null,"19B",null,"IAS 19(2011):43","An entity is required to disclose the same information for a state plan as IAS 19(2011) requires for a multi-employer plan (see ‘multi-employer plans’ section below)."]
[null,null,null,null,null,null,null,"Post-employment benefits – defined contribution plans"]
[null,null,"19C",1,"19C","19C",null,"Did the entity participate in any defined contributions plans for post-employment benefits?"]
[null,null,null,null," ",null,null,"If yes :"]
["19C-Y",null,null,null,"19C",null,"IAS 19(2011):53","An entity shall disclose the amount recognised as an expense for defined contribution plans."]
["19C-Y",null,null,null,"19C",null,"IAS 19(2011):54","Where required by IAS 24 Related Party Disclosures an entity discloses information about contributions to defined contribution plans for key management personnel."]
["19B-Y",null,null,null,null,null,null,"Post-employment benefits – defined benefit plans"]
["19B-Y",null,null,null,null,null,null,"Presentation"]
["19B-Y",null,"19BC1",2,"19B",null,"IAS 19(2011):131","An entity shall offset an asset relating to one plan against a liability relating to another plan when, and only when, the entity:"]
["19B-Y",null,null,null,null,null,null,"a) has a legally enforceable right to use a surplus in one plan to settle               obligations under the other plan; and "]
["19B-Y",null,null,null,null,null,null,"b) intends either to settle the obligations on a net basis, or to realise the surplus in one plan and settle its obligation under the other plan simultaneously."]
["19B-Y","19BC1-G",null,null,null,null,"IAS 19(2011):132","Note: The offsetting criteria are similar to those established for financial instruments in IAS 32 Financial Instruments: Presentation."]
["19B-Y","19BC1-G",null,null,null,null,"IAS 19(2011):133","Note: Where the entity distinguishes current assets and liabilities from non-current assets and liabilities for statement of financial position presentation purposes, IAS 19(2011) does not specify whether an entity should distinguish current and non-current portions of assets and liabilities arising from post-employment benefits."]
["19B-Y","19BC1-G",null,null,null,null,"IAS 19(2011):134","Note: Paragraph 120 requires an entity to recognise service cost and net interest on the net defined benefit liability (asset) in profit or loss. IAS 19(2011) does not specify how an entity should present service cost and net interest on the net defined benefit liability (asset). An entity presents those components in accordance with IAS 1."]
["19B-Y",null,null,null,null,null,null,"Disclosure"]
["19B-Y",null,"19BC2",2,"19B",null,"IAS 19(2011):135","An entity shall disclose information that:"]
["19B-Y",null,null,null,null,null,null,"a) explains the characteristics of its defined benefit plans and risks associated with them;"]
["19B-Y",null,null,null,null,null,null,"b) identifies and explains the amounts in its financial statements arising from its defined benefit plans; and"]
["19B-Y",null,null,null,null,null,null,"c) describes how its defined benefit plans may affect the amount, timing and uncertainty of the entity’s future cash flows."]
["19B-Y","19BC2-G",null,null,null,null,null,"Notes:"]
["19B-Y","19BC2-G",null,null,null,null,"IAS 19(2011):136","To meet the objectives in paragraph 135 of IAS 19(2011), an entity shall consider all the following:"]
["19B-Y","19BC2-G",null,null,null,null,null,"a) the level of detail necessary to satisfy the disclosure requirements;\n"]
["19B-Y","19BC2-G",null,null,null,null,null,"b) how much emphasis to place on each of the various requirements;\n"]
["19B-Y","19BC2-G",null,null,null,null,null,"c) how much aggregation or disaggregation to undertake; and\n"]
["19B-Y","19BC2-G",null,null,null,null,null,"d) whether users of financial statements need additional information to evaluate the quantitative\ninformation disclosed."]
["19B-Y","19BC2-G",null,null,null,null,"IAS 19(2011):137","Note: If the disclosures provided in accordance with the requirements in IAS 19(2011) and other IFRSs are insufficient to meet the objectives in paragraph 135 of IAS 19(2011), an entity shall disclose additional information necessary to meet those objectives."]
["19B-Y","19BC2-G",null,null,null,null,null,"For example, an entity may present an analysis of the present value of the defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish:"]
["19B-Y","19BC2-G",null,null,null,null,null,"a) between amounts owing to active members, deferred members, and pensioners."]
["19B-Y","19BC2-G",null,null,null,null,null,"b) between vested benefits and accrued but not vested benefits.\n"]
["19B-Y","19BC2-G",null,null,null,null,null,"c) between conditional benefits, amounts attributable to future salary increases and other benefits.\n"]
["19B-Y","19BC2-G",null,null,null,null,"IAS 19(2011):138","Note: An entity should assess whether all or some disclosures should be disaggregated to distinguish plans or groups of plans with materially different risks."]
["19B-Y","19BC2-G",null,null,null,null,null,"For example, an entity may disaggregate disclosure\nabout plans showing one or more of the following features:"]
["19B-Y","19BC2-G",null,null,null,null,null,"•     different geographical locations."]
["19B-Y","19BC2-G",null,null,null,null,null,"•    different characteristics such as flat salary pension plans, final salary pension plans or postemployment\nmedical plans."]
["19B-Y","19BC2-G",null,null,null,null,null,"•    different regulatory environments."]
["19B-Y","19BC2-G",null,null,null,null,null,"•    different reporting segments."]
["19B-Y","19BC2-G",null,null,null,null,null,"•    different funding arrangements (e.g., wholly unfunded, wholly or partly funded)."]
["19B-Y",null,null,null,"19B",null,"IAS 19(2011):139","An entity shall disclose the following information about defined benefit plans:"]
["19B-Y",null,null,null,"19B",null,"IAS 19(2011):139 (a)","a) information about the characteristics of its defined benefit plans, including:"]
["19B-Y",null,null,null,null,null,null,"i) the nature of the benefits provided by the plan (e.g., final salary defined benefit plan or contribution-based plan with guarantee)."]
["19B-Y",null,null,null,null,null,null,"ii) a description of the regulatory framework in which the plan operates, for example the level of any minimum funding requirements, and any effect of the regulatory framework on the plan, such as the asset ceiling (see paragraph 64 of IAS 19(2011))."]
["19B-Y",null,null,null,null,null,null,"iii) a description of any other entity’s responsibilities for the governance of the plan, for example responsibilities of trustees or of board members of the plan."]
["19B-Y",null,"19BC3",2,"19B",null,"IAS 19(2011):139 (b)","b) a description of the risks to which the plan exposes the entity, focused on any unusual, entity specific or plan-specific risks, and of any significant concentrations of risk."]
["19B-Y","19BC3-G",null,null,null,null,null,"For example, if plan assets are invested primarily in one class of investments, e.g., property, the plan may expose the entity to a concentration of property market risk."]
["19B-Y",null,null,null,"19B",null,"IAS 19(2011):139 (c)","c) a description of any plan amendments, curtailments and settlements."]
["19B-Y",null,null,null,"19B",null,"IAS 19(2011):140 (a)","An entity shall provide a reconciliation from the opening balance to the closing balance for each of the following, if applicable"]
["19B-Y",null,null,null,"19B",null,null,"a) the net defined benefit liability (asset), showing separate reconciliations for:"]
["19B-Y",null,null,null,null,null,null,"          i) plan assets."]
["19B-Y",null,null,null,null,null,null,"          ii) the present value of the defined benefit obligation.  "]
["19B-Y",null,null,null,null,null,null,"          iii) the effect of the asset ceiling"]
["19B-Y",null,null,null,"19B",null,"IAS 19(2011):140 (b)","b) any reimbursement rights. An entity shall also describe the relationship between any reimbursement right and the related obligation."]
["19B-Y",null,null,null,null,null,"IAS 19(2011):141","Each reconciliation listed in paragraph 140 of IAS 19(2011) (see above) shall show each of the following, if applicable:"]
["19B-Y",null,null,null,"19B",null,null,"a) current service cost."]
["19B-Y",null,null,null,"19B",null,null,"b) interest income or expense."]
["19B-Y",null,null,null,"19B",null,null,"c) remeasurements of the net defined benefit liability (asset), showing separately:\n"]
["19B-Y",null,null,null,null,null,null,"          i) the return on plan assets, excluding amounts included in interest in paragraph 141(b) of IAS 19(2011)."]
["19B-Y",null,null,null,null,null,null,"          ii) actuarial gains and losses arising from changes in demographic assumptions (see paragraph 76(a) of IAS 19(2011))."]
["19B-Y",null,null,null,null,null,null,"         iii) actuarial gains and losses arising from changes in financial assumptions (see paragraph 76(b) of IAS 19(2011))."]
["19B-Y",null,null,null,null,null,null,"         iv) changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest in paragraph 141(b) of IAS 19(2011). An entity shall also disclose how it determined the maximum economic benefit available, i.e., whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both"]
["19B-Y",null,null,null,"19B",null,null,"d) past service cost and gains and losses arising from settlements. As permitted by paragraph 100 of IAS 19(2011), past service cost and gains and losses arising from settlements need not be distinguished if they occur together."]
["19B-Y",null,null,null,"19B",null,null,"e) the effect of changes in foreign exchange rates."]
["19B-Y",null,null,null,"19B",null,null,"f) contributions to the plan, showing separately those by the employer and by plan participants."]
["19B-Y",null,null,null,"19B",null,null,"g) payments from the plan, showing separately the amount paid in respect of any settlements."]
["19B-Y",null,null,null,"19B",null,null,"h) the effects of business combinations and disposals."]
["19B-Y",null,"19BC4",2,"19B",null,"IAS 19(2011):142","As defined in IFRS 13 Fair Value Measurement, has the entity disaggregated the fair value of the plan assets into classes that distinguish the nature and risks of those assets, subdividing each class of plan asset into those that have a quoted market price in an active market and those that do not?"]
["19B-Y","19BC4-G",null,null,null,null,null,"For example, and considering the level of disclosure discussed in paragraph 136, an entity could distinguish between:"]
["19B-Y","19BC4-G",null,null,null,null,null,"a) cash and cash equivalents;"]
["19B-Y","19BC4-G",null,null,null,null,null,"b) equity instruments (segregated by industry type, company size, geography etc);"]
["19B-Y","19BC4-G",null,null,null,null,null,"c) debt instruments (segregated by type of issuer, credit quality, geography etc);"]
["19B-Y","19BC4-G",null,null,null,null,null,"d) real estate (segregated by geography etc);"]
["19B-Y","19BC4-G",null,null,null,null,null,"e) derivatives (segregated by type of underlying risk in the contract, for example, interest rate contracts, foreign exchange contracts, equity contracts, credit contracts, longevity swaps etc);"]
["19B-Y","19BC4-G",null,null,null,null,null,"f) investment funds (segregated by type of fund);"]
["19B-Y","19BC4-G",null,null,null,null,null,"g) asset-backed securities; and"]
["19B-Y","19BC4-G",null,null,null,null,null,"h) structured debt."]
["19B-Y",null,null,null,"19B",null,"IAS 19(2011):143","An entity shall disclose the fair value of the entity’s own transferable financial instruments held as plan assets, and the fair value of plan assets that are property occupied by, or other assets used by, the entity."]
["19B-Y",null,null,null,"19B",null,"IAS 19(2011):144","An entity shall disclose the significant actuarial assumptions used to determine the present value of the defined benefit obligation (see paragraph 76 of IAS 19(2011)). Such disclosure shall be in absolute terms (e.g., as an absolute percentage, and not just as a margin between different percentages and other variables). When an entity provides disclosures in total for a grouping of plans, it shall provide such disclosures in the form of weighted averages or relatively narrow ranges."]
["19B-Y",null,null,null,"19B",null,"IAS 19(2011):145","An entity shall disclose :"]
["19B-Y",null,null,null,null,null,null,"a) a sensitivity analysis for each significant actuarial assumption (as disclosed under paragraph 144 of IAS 19(2011)) as of the end of the reporting period, showing how the defined benefit obligation would have been affected by changes in the relevant actuarial assumption that were reasonably\npossible at that date."]
["19B-Y",null,null,null,null,null,null,"b) the methods and assumptions used in preparing the sensitivity analyses required by paragraph 145(a) of IAS 19(2011) and the limitations of those methods."]
["19B-Y",null,null,null,null,null,null,"c) changes from the previous period in the methods and assumptions used in preparing the sensitivity analyses, and the reasons for such changes."]
["19B-Y",null,null,null,"19B",null,"IAS 19(2011):173 (b)","Despite the requirement to apply IAS 19(2011) retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, in financial statements for periods beginning before 1 January 2014, an entity need not present comparative information for the disclosures required by paragraph 145 of IAS 19(2011) about the sensitivity of the defined benefit obligation.\n"]
["19B-Y",null,null,null,"19B",null,"IAS 19(2011):146","An entity shall  disclose a description of any asset-liability matching strategies used by the plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk.\n"]
["19B-Y",null,null,null,"19B",null,null,"To provide an indication of the effect of the defined benefit plan on the entity's future cash flows, an entity shall disclose:\n\n"]
["19B-Y",null,null,null,null,null,"IAS 19(2011):147","a) a description of any funding arrangements and funding policy that affect future contributions;\n"]
["19B-Y",null,null,null,null,null,null,"b) the expected contributions to the plan for the next annual reporting period; and\n"]
["19B-Y",null,null,null,null,null,null,"c) information about the maturity profile of the 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 payments, such as a maturity analysis of the benefit payments."]
["19B-Y",null,null,null,null,null,null,"Post-employment benefits – multi-employer plans"]
["19B-Y",null,"19B1",2,"19B-1",null,null,"Did the entity participate in any multi-employer or state defined benefit plans for post-employment benefits?"]
[null,null,null,null," ",null,null,"If yes :"]
["19B-Y","19B1-Y",null,null,"19B-1",null,"IAS 19(2011):33(b)","If an entity participates in a multi-employer or state defined benefit plan, unless paragraph 34 of IAS 19(2011) applies, has it disclosed the information required by paragraphs 135–148 of IAS 19(2011) (excluding paragraph 148 (d))?"]
["19B-Y","19B1-Y",null,null,"19B-1",null,"IAS 19(2011):34","When sufficient information is not available to use defined benefit accounting for a multi-employer or state defined benefit plan, has the entity disclosed the information required by paragraph 148 of IAS 19(2011)?"]
["19B-Y","19B1-Y",null,null,"19B-1",null,"IAS 19(2011):148","If an entity participates in a multi-employer defined benefit plan, it shall disclose:"]
["19B-Y","19B1-Y",null,null,"19B-1",null,null,"a) a description of the funding arrangements, including the method used to determine the entity’s rate of contributions and any minimum funding requirements."]
["19B-Y","19B1-Y",null,null,"19B-1",null,null,"b) a description of the extent to which the entity can be liable to the plan for other entities 'obligations under the terms and conditions of the multi-employer plan."]
["19B-Y","19B1-Y",null,null,"19B-1",null,null,"c) a description of any agreed allocation of a deficit or surplus on:"]
["19B-Y","19B1-Y",null,null,null,null,null,"         i) wind-up of the plan; or"]
["19B-Y","19B1-Y",null,null,null,null,null,"         ii) the entity’s withdrawal from the plan"]
["19B-Y","19B1-Y",null,null,"19B-1",null,null,"d) if the entity accounts for that plan as if it were a defined contribution plan in accordance with paragraph 34 of IAS 19(2011), it shall disclose the following, in addition to the information required by (a)–(c) and instead of the information required by paragraphs 139–147 of IAS 19(2011):"]
["19B-Y","19B1-Y",null,null,null,null,null,"         i) the fact that the plan is a defined benefit plan."]
["19B-Y","19B1-Y",null,null,null,null,null,"         ii) the reason why sufficient information is not available to enable the entity to account for the plan as a defined benefit plan."]
["19B-Y","19B1-Y",null,null,null,null,null,"         iii) the expected contributions to the plan for the next annual reporting period."]
["19B-Y","19B1-Y",null,null,null,null,null,"         iv) information about any deficit or surplus in the plan that may affect the amount of future contributions, including the basis used to determine that deficit or surplus and the implications, if any, for the entity."]
["19B-Y","19B1-Y",null,null,null,null,null,"         v) an indication of the level of participation of the entity in the plan compared with other participating entities. Examples of measures that might provide such an indication include the entity’s proportion of the total contributions to the plan or the entity’s proportion of the total number of active members, retired members, and former members entitled to benefits, if that information is available."]
["19B-Y",null,null,null,null,null,null,"Disclosure requirements in other IFRSs"]
["19B-Y",null,null,null,"19B",null,"IAS 19(2011):151","Where required by IAS 24, an entity provides disclosure requirements in other IFRSs about:"]
["19B-Y",null,null,null,"19B",null,null,"a) related party transactions with post-employment benefit plans; and"]
["19B-Y",null,null,null,"19B",null,null,"b) post-employment benefits for key management personnel."]
["19B-Y",null,null,null,"19B",null,"IAS 19(2011):152","Where required by IAS 37 an entity discloses information about contingent liabilities arising from post-employment benefit obligations."]
["19B-Y",null,null,null,null,null,null,"Defined benefit plans that share risks between various entities under common control"]
["19B-Y",null,"19B2",2,"19B-2",null,null,"Did the entity participate in any defined benefit plans that share risks between entities under common control (e.g., a parent and its subsidiaries)?"]
[null,null,null,null," ",null,null,"If yes :"]
["19B-Y","19B2-Y",null,null,"19B-2",null,null,"The entity shall, in its separate or individual financial statements, make the following disclosures:"]
["19B-Y","19B2-Y",null,null,null,null,"IAS 19(2011):149 (a)","a) the contractual agreement or stated policy for charging the net defined benefit cost or the fact that there is no such policy."]
["19B-Y","19B2-Y",null,null,null,null,"IAS 19(2011):149 (b)","b) the policy for determining the contribution to be paid by the entity."]
["19B-Y","19B2-Y",null,null,null,null,"IAS 19(2011): 149 (c)","c) if the entity accounts for an allocation of the net defined benefit cost as noted in paragraph 41 of IAS 19(2011), all the information about the plan as a whole required by paragraphs 135–147 of IAS 19(2011)."]
["19B-Y","19B2-Y",null,null,null,null,"IAS 19(2011):149 (d)","d) if the entity accounts for the contribution payable for the period as noted in paragraph 41 of IAS 19(2011), the information about the plan as a whole required by paragraphs 135–137, 139, 142–144 and147(a) and (b) of IAS 19(2011)."]
["19B-Y","19B2-Y",null,null,"19B-2",null,"IAS 19(2011):150","The information required by paragraph 149(c) and (d) of IAS 19(2011) (see above) can be disclosed by cross-reference to disclosures in another group entity’s financial statements if:"]
["19B-Y","19B2-Y",null,null,null,null,null,"a) that group entity’s financial statements separately identify and disclose the information required about the plan; and"]
["19B-Y","19B2-Y",null,null,null,null,null,"b) that group entity’s financial statements are available to users of the financial statements on the same terms as the financial statements of the entity and at the same time as, or earlier than, the financial statements of the entity."]
[null,null,null,null,null,null,null,"Other long-term employee benefits"]
[null,null,"19D",1,"19D","19D",null,"Did the entity provide any other long-term employee benefits?"]
[null,null,null,null," ",null,null,"If yes :"]
["19D-Y",null,null,null,"19D",null,"IAS 19(2011):158","Although IAS 19(2011) does not require specific disclosures about other long-term employee benefits, other IFRSs may require disclosures. For example, IAS 24 Related Party Disclosure requires disclosures about employee benefits for key management personnel. IAS 1 requires disclosure of employee benefits expense."]
[null,null,null,null,null,null,null,"Termination benefits"]
[null,null,"19E",1,"19E","19E",null,"Did the entity offer or grant any termination benefits?"]
[null,null,null,null," ",null,null,"If yes :"]
["19E-Y",null,null,null,"19E",null,"IAS 19(2011):171","Although IAS 19(2011) does not require specific disclosures about termination benefits, other IFRSs may require disclosures. For example, IAS 24 Related Party Disclosure requires disclosures about employee benefits for key management personnel. IAS 1 Presentation of Financial Statements requires disclosure of employee benefits expense."]
[]
[null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS20A","index":47,"n_rows":69,"n_cols":12,"rows_kept":69,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","Parent","Level",null,null,"Index",null,null,"AcctTQsummary"]
[null,null,null,null,null,null,null,"IAS 20","Accounting for Government Grants and Disclosure of Government Assistance"]
[null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement"]
[null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IAS 20 Government Grants and Disclosure of Government Assistance. IAS 20 distinguishes between “Government Grants” – for which it prescribes the accounting treatment and “Government Assistance” – which cannot reasonably have a value placed on it, but may have a significant impact on the entity and therefore should be disclosed."]
[null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"No"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time \n",null,null,"N/A"]
["-G",null,null,null,null,null,null,null,"None",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective:",null,null,"Show"]
["-G",null,null,null,null,null,null,null,"None",null,null,"Hide"]
["-G",null,null,null,null,null,null,"IAS 20:2","SCOPE NOTE \n\nIAS 20 does not deal with:",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"IAS 20 does not deal with:",null,null,"No"]
["-G",null,null,null,null,null,null,null,"•  the special problems arising in accounting for government grants in financial statements reflecting the effects of changing prices or in supplementary information of a similar nature;\n\n•   government assistance that is provided in the form of tax benefits (for example tax holidays, accelerated depreciation or reduced income tax rates);\n",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"•  government participation in the ownership of the entity; or\n\n•  government grants related to agricultural activity (covered by IAS 41 Agriculture)."]
["-G",null,null,null,null,null,null,"IAS 20:3","Government grants are assistance by government, government agencies or similar bodies in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity. This excludes certain forms of government assistance which cannot reasonably have a value placed upon it (such as free technical or marketing advice and the provision of guarantees) and transactions with government which cannot be distinguished from the normal trading transactions of the entity. "]
["-G",null,null,null,null,null,null,null,"Government assistance is action by government designed to provide an economic benefit specific to an entity or range of entities qualifying under certain criteria. Government assistance for the purpose of IAS 20 does not include benefits provided only indirectly through action affecting general trading conditions, such as the provision of infrastructure in development areas or the imposition of trading constraints on competitors."]
[null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Detailed compliance Questions"]
[null,null,null,null,null,null,null,null,"Government grants"]
[null,null,null,"20A",1,"20A","20A",null,"Has the entity received or does it expect to receive any grants, subsidies, subventions or other transfer of resources from government, government bodies or similar agencies?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20A-Y",null,null,null,null,"20A"," ","IAS 20:7","Is the recognition of government grants, including non-monetary grants at fair value, deferred until there is reasonable assurance that both of the following conditions are met:"]
["20A-Y",null,null,"20AC1",2,null,null,null,"a) the entity will comply with the conditions attaching to the grants; and"]
["20A-Y",null,null,"20AC1",2,null,null,null,"b) the grants will be received?"]
["20A-Y","20AC1-G",null,null,null,null,null,"IAS 20:9","Note: The manner in which a grant is received (cash, non-monetary asset or reduction of a liability) should not affect the accounting treatment thereof."]
["20A-Y",null,null,"20A1",2,"20A-1",null,null,"Has the entity received a forgivable loan from government?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20A-Y","20A1-Y",null,null,null,"20A-1"," ","IAS 20:10","Has the loan been treated as a government grant when there is reasonable assurance that the entity will meet the terms for forgiveness of the loan?"]
["20A-Y",null,null,"20A1'",2,"20A-1'",null,"IAS 20:10A","Has the entity received a government loan at a below-market rate of interest?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20A-Y","20A1'-Y",null,"20A1'C1",3,"20A-1'",null,"IAS 20:10A","Has the benefit of a government loan at a below-market rate of interest been treated as a government grant and  recognised and measured in accordance with IFRS 9 Financial Instruments? \n"]
["20A-Y","20A1'-Y","20A1'C1-G",null,null,"20A-1'",null,null,"The benefit of the below-market rate of interest shall be measured as the difference between the initial carrying value of the loan determined in accordance with IFRS 9 and the proceeds received. The benefit is accounted for in accordance with this Standard. The entity shall consider the conditions and obligations that have been, or must be, met when identifying the costs for which the benefit of the loan is intended to compensate."]
["20A-Y",null,null,"20A2",2,"20A-2",null,"IAS 20:11","Has the government grant been recognised?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20A-Y","20A2-Y",null,null,null,"20A-2"," ","IAS 20:11","Have any related contingent liabilities or contingent assets been treated in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets?"]
["20A-Y","20A2-Y",null,"20A2C1",3,"20A-2"," ","IAS 20:12","Are government grants recognised in profit or loss on a systematic basis over the periods in which the entity recognises as expenses the related costs for which the grants are intended to compensate?"]
["20A-Y","20A2-Y","20A2C1-G",null,null,null,null,null,"Notes:"]
["20A-Y","20A2-Y","20A2C1-G",null,null,"20A-2",null,"IAS 20:19","1) Grants are sometimes received as part of a package of financial or fiscal aids to which a number of conditions are attached. In such cases, care is needed in identifying the conditions giving rise to costs and expenses which determine the periods over which the grant will be earned. It may be appropriate to allocate part of a grant on one basis and part on another."]
["20A-Y","20A2-Y","20A2C1-G",null,null,null,null,"SIC-10:3","2) Even if there are no conditions specifically relating to the operating activities of the entity (other than the requirement to operate in certain regions or industry sectors) such grants should not be credited directly to shareholders' interests."]
["20A-Y","20A2-Y",null,null,null,"20A-2"," ","IAS 20:18","Are government grants related to non-depreciable assets that also require the fulfilment of certain obligations recognised in profit or loss over the periods that bear the cost of meeting those obligations?"]
["20A-Y","20A2-Y",null,null,null,"20A-2"," ","IAS 20:17","Are other government grants related to depreciable assets recognised in profit or loss over the periods and in the proportions in which depreciation expense on those assets is recognised?"]
["20A-Y","20A2-Y",null,null,null,"20A-2"," ","IAS 20:16","Where income from a government grant has been recognised on a receipts basis, is this only because there was no basis for allocating the grant to periods other than the one in which it was received?"]
["20A-Y",null,null,"20A3",2,"20A-3",null,"IAS 20:20","Has a government grant become receivable as compensation for expenses or losses already incurred, or for the purpose of giving immediate financial support to the entity with no future related costs?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20A-Y","20A3-Y",null,null,null,"20A-3"," ","IAS 20:20","Has the grant been recognised in profit or loss for the period in which it becomes receivable?"]
["20A-Y",null,null,"20A4",2,"20A-4"," ","IAS 20:23","Has a government grant been received in the form of non-monetary assets (to be used by the entity)?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20A-Y","20A4-Y",null,"20A4C1",3,"20A-4",null,"IAS 20:23","a) has the grant been recognised at its fair value?"]
["20A-Y","20A4-Y",null,"20A4C1",3,"20A-4",null,"IAS 20:23","b) has the asset been recognised at its fair value?"]
["20A-Y","20A4-Y","20A4C1-G",null,null,null,null,null,"Note: As an alternative, both the asset and the grant may be recorded at a nominal amount."]
[null,null,null,null,null,null,null,null,"Repayment of government grants"]
[null,null,null,"20B",1,"20B","20B",null,"Have any government grants been repaid or become repayable?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20B-Y",null,null,null,null,"20B",null,"IAS 20:32","Is that event accounted for as a change in accounting estimate under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?"]
["20B-Y",null,null,"20B1",2,"20B-1",null,"IAS 20:32","Was the grant that has become repayable related to income?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20B-Y","20B1-Y",null,null,null,"20B-1",null,"IAS 20:32","a) is it first applied against any unamortised deferred credit recognised in respect of the grant?"]
["20B-Y","20B1-Y",null,null,null,"20B-1",null,"IAS 20:32","b) to the extent that the repayment exceeds the deferred credit or when no deferred credit exists, is it recognised immediately in profit or loss?"]
["20B-Y",null,null,"20B2",2,"20B-2",null,"IAS 20:32","Was the grant that has become repayable related to an asset and was the grant recognised as deferred income?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20B-Y","20B2-Y",null,null,null,"20B-2",null,"IAS 20:32","Is the repayment recorded by reducing the deferred income balance by the amount repayable and expensing any excess amount?"]
["20B-Y",null,null,"20B3",2,"20B-3",null,"IAS 20:32","Was the grant that has become repayable related to an asset and was the grant deducted from the carrying amount of the asset?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20B-Y","20B3-Y",null,null,null,"20B-3",null,"IAS 20:32","Is the repayment recognised by increasing the carrying amount of the asset and recording the cumulative additional depreciation that would have been recognised in profit or loss to date in the absence of the grant, immediately in profit or loss?"]
["20B-Y",null,null,"20B4",2,"20B-4",null,"IAS 20:33","Was the grant that has become repayable related to an asset?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20B-Y","20B4-Y",null,null,null,"20B-4"," ","IAS 20:33","Has the new carrying amount of the asset been assessed for impairment in accordance with IAS 36 Impairment of Assets?"]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS20P","index":48,"n_rows":50,"n_cols":12,"rows_kept":50,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,"IAS 20","Accounting for Government Grants and Disclosure of Government Assistance",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 20. The Standard distinguishes between government grants (for which it prescribes the accounting treatment) and government assistance (which cannot reasonably have a value placed on it, but may have a significant impact on the entity and, therefore, should be disclosed).",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\n",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"None\n\n",null,null,"No"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n\n\n",null,null,"Guidance"]
["-G",null,null,null,null,null,null,"IAS 20:44","None\n\n"]
["-G"]
["-G"]
[null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Contingent liabilities and contingent assets related to government grants"]
[null,null,null,"20A",1,"20A","20A",null,"Did the entity receive any government grants?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20A-Y",null,null,null,null,"20A",null,"IAS 20:11","Once a government grant is recognised, any related contingent liability or contingent asset is treated (and, therefore, disclosed) in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets."]
["20A-Y",null,null,null,null,null,null,null,"Grants recognised as income in the period in which the entity qualifies to receive them"]
["20A-Y",null,null,"20A1",2,"20A-1",null,"IAS 20:21","Has a government grant been awarded for the purpose of giving immediate financial support to the entity, rather than as an incentive to undertake specific expenditures, such that the grant has been recognised in profit or loss of the period in which the entity qualifies to receive it?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20A-Y","20A1-Y",null,null,null,"20A-1",null,"IAS 20:21","The entity is required to provide sufficient disclosure to ensure that the effect of the grant is clearly understood."]
["20A-Y",null,null,"20A2",2,"20A-2",null,"IAS 20:22","Has a government grant been awarded as compensation for expenses or losses incurred in a previous period, such that the grant has been recognised in profit or loss of the period in which the entity qualifies to receive it?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20A-Y","20A2-Y",null,null,null,"20A-2",null,"IAS 20:22","The entity is required to provide sufficient disclosure to ensure that the effect of the grant is clearly understood."]
["20A-Y",null,null,null,null,null,null,null,"Presentation of grants related to assets"]
["20A-Y",null,null,"20A3",2,"20A-3",null,null,"Were any of the government grants related to an asset?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20A-Y","20A3-Y",null,"20A3C1",3,"20A-3",null,"IAS 20:24","Government grants related to assets, including non-monetary grants at fair value, shall be presented in the statement of the financial position either by setting up the grant as deferred income or by deducting the grant in arriving at the carrying amount of the asset."]
["20A-Y","20A3-Y","20A3C1-G",null,null,null,null,"IAS 20:25 to 27","Note: Two methods of presentation in financial statements of grants (or the appropriate portions of grants) related to assets are regarded as acceptable alternatives. One method recognises the grant as deferred income that is recognised in profit or loss on a systematic basis over the useful life of the asset. The other method deducts the grant in calculating the carrying amount of the asset."]
["20A-Y","20A3-Y",null,null,null,"20A-3",null,"IAS 20:28","In order to show the gross investment in assets, the entity often discloses, as separate items in the statement of cash flows, the purchase of assets and the receipt of related grants, regardless of whether or not the grant is deducted from the related asset for presentation purposes in the statement of financial position."]
["20A-Y",null,null,null,null,null,null,null,"Presentation of grants related to income"]
["20A-Y",null,null,"20A4",2,"20A-4",null,null,"Were any of the government grants related to income?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20A-Y","20A4-Y",null,null,null,"20A-4",null,"IAS 20:29","Grants related to income may be presented either:"]
["20A-Y","20A4-Y",null,"20A4C1",3,null,null,"IAS 20:29","a)      as part of profit or loss, either separately or under a general heading such as 'Other income'; or"]
["20A-Y","20A4-Y",null,"20A4C2",3,null,null,null,"b)      as a deduction in reporting the related expense."]
["20A-Y","20A4-Y","OR,20A4C1-G,20A4C2-G",null,null,null,null,"IAS 20:31","Note: Both methods are regarded as acceptable for the presentation of grants related to income."]
["20A-Y","20A4-Y",null,null,null,"20A-4",null,"IAS 20:31","Whichever method of presenting grants related to income has been selected, disclosure of the amount of the grant may be necessary for a proper understanding of the financial statements."]
["20A-Y","20A4-Y",null,null,null,"20A-4",null,"IAS 20:31","Disclosure of the effect of grants on any item of income or expense which is required to be separately disclosed is usually appropriate."]
[null,null,null,null,null,null,null,null,"Government assistance"]
[null,null,null,"20B",1,"20B","20B",null,"Did the entity receive any government assistance (including government grants)?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20B-Y",null,null,null,null,"20B",null,"IAS 20:36","Disclosure of the nature, extent and duration of significant government assistance may be necessary in order that the financial statements are not misleading."]
["OR,20A-Y,20B-Y",null,null,null,null,null,null,null,"General disclosure requirements"]
["OR,20A-Y,20B-Y",null,null,null,null,null,null,null,"The following matters shall be disclosed:"]
["OR,20A-Y,20B-Y",null,null,null,null,"20A, 20B",null,"IAS 20:39(a)","a)      the accounting policy adopted for government grants, including the methods of presentation adopted in the financial statements;"]
["OR,20A-Y,20B-Y",null,null,null,null,"20A, 20B",null,"IAS 20:39(b)","b)      the nature and extent of government grants recognised in the financial statements and an indication of other forms of government assistance from which the entity has directly benefited; and"]
["OR,20A-Y,20B-Y",null,null,null,null,"20A, 20B",null,"IAS 20:39(c)","c)       unfulfilled conditions and other contingencies attaching to government assistance that has been recognised."]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS21A","index":49,"n_rows":163,"n_cols":12,"rows_kept":163,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,"IAS 21","The Effects of Changes in Foreign Exchange Rates",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IAS 21 which prescribes the accounting treatment for transactions in foreign currencies and foreign operations as well as the presentation of an entity's financial statements in a foreign currency. The principal issues are: how to include foreign currency transactions and foreign operations in the financial statements of an entity, how to translate the financial statements into a presentation currency and the selection of an appropriate exchange rate, and how to report the effects of changes in exchange rates in the financial statements.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column"]
["-G",null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Show"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n",null,null,"Hide"]
["-G",null,null,null,null,null,null,"IAS 21:60K","IFRS 16 Leases, issued in January 2016, amended paragraph 16. An entity shall apply that amendment for annual periods beginning on or after 1 January 2019.",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n\n\n",null,null,"No"]
["-G",null,null,null,null,null,null,null,"None",null,null,"Guidance"]
["-G",null,null,null,null,null,null,"IAS 21:3","IAS 21 shall be applied in accounting for transactions and balances in foreign currencies, except for those derivative transactions and balances that are within the scope of IFRS 9 Financial Instruments; in translating the results and financial position of foreign operations that are included in the financial statements of the entity by consolidation or the equity method; and in translating an entity’s results and financial position into a presentation currency."]
["-G",null,null,null,null,null,null,"IAS 21:5","IAS 21 does not apply to hedge accounting for foreign currency items, including the hedging of a net investment in a foreign operation. IFRS 9 applies to hedge accounting. "]
["-G",null,null,null,null,null,null,"IAS 21:4","IFRS 9 applies to many foreign currency derivatives and, accordingly, these are excluded from the scope of IAS 21. However, those foreign currency derivatives that are not within the scope of IFRS 9 (eg some foreign currency derivatives that are embedded in other contracts) are within the scope of IAS 21. In addition, IAS 21 applies when an entity translates amounts relating to derivatives from its functional currency to its presentation currency.\n"]
["-G",null,null,null,null,null,null,"IAS 21:7","Neither does IAS 21 apply to the presentation of cash flows arising from transactions in a foreign currency in a statement of cash flows, nor to the translation of cash flows of a foreign operation (see \"IAS7P\" tab in the checklist, in this regard)."]
["-G",null,null,null,null,null,null,"SIC-7","SIC 7 Introduction of the Euro was issued in 1998 to explain how to apply IAS 21 to the changeover from the national currencies to the Euro. The consensus was that the requirements of IAS 21 regarding the translation of foreign currency transactions and financial statements of foreign operations should be strictly applied to the changeover. The same rationale applies to the fixing of exchange rates when countries join the Economic and Monetary Union at later stages. This means that, in particular:"]
["-G",null,null,null,null,null,null,null,"•    foreign currency monetary assets and liabilities resulting from transactions shall continue to be translated into the functional currency at the closing rate. Any resultant exchange differences shall be recognised as income or expense immediately, except that an entity shall continue to apply its existing accounting policy for exchange gains and losses related to hedges of the currency risk of a forecast transaction;"]
["-G",null,null,null,null,null,null,null,"•    cumulative exchange differences relating to the translation of financial statements of foreign operations, recognised in other comprehensive income, shall be accumulated in equity and shall be reclassified from equity to profit or loss only on the disposal or partial disposal of the net investment in the foreign operation; and"]
["-G",null,null,null,null,null,null,null,"•    exchange differences resulting from the translation of liabilities denominated in participating currencies shall not be included in the carrying amount of related assets."]
["-G",null,null,null,null,null,null,null,"Note, however, that where the entity accounting for the changeover to the Euro is also a first-time adopter of IFRSs, the specific requirements of IFRS 1 First-time Adoption of International Financial Reporting Standards apply. Please refer to the IFRS 1 section of this questionnaire."]
["-G",null,null,null,null,null,null,"IAS 21:8","DEFINITIONS\n\nExchange difference is the difference resulting from translating a given number of units of one currency into another currency at different exchange rates.\n"]
["-G",null,null,null,null,null,null,null,"Exchange rate is the ratio of exchange for two currencies"]
["-G",null,null,null,null,null,null,null,"Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. (See IFRS 13 Fair Value Measurement.)"]
["-G",null,null,null,null,null,null,null,"A group is a parent and all its subsidiaries. "]
["-G",null,null,null,null,null,null,null,"Foreign currency is a currency other than the functional currency of the entity."]
["-G",null,null,null,null,null,null,null,"Functional currency is the currency of the primary economic environment in which the entity operates. "]
["-G",null,null,null,null,null,null,null,"Presentation currency is the currency in which the financial statements are presented.\n"]
["-G",null,null,null,null,null,null,null,"Foreign operation is an entity that is a subsidiary, associate, joint arrangement or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity."]
["-G",null,null,null,null,null,null,null,"Monetary items are units of currency held and assets and liabilities to be received or paid in a fixed or determinable number of units of currency."]
["-G",null,null,null,null,null,null,null,"Net investment in a foreign operation is the amount of the reporting entity’s interest in the net assets of that operation. "]
["-G",null,null,null,null,null,null,null,"Spot exchange rate is the exchange rate for immediate delivery."]
["-G",null,null,null,null,null,null,null,"Closing rate is the spot exchange rate at the end of the reporting period."]
["-G"]
[null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Detailed Compliance Questions"]
[null,null,null,null,null,null,null,null,"Functional currency"]
[null,null,null,"21A",1,"21A","21A",null,"Does the entity have transactions in foreign currencies? "]
[null,null,null,"21E",1,"21E","21E",null,"Does the entity have any foreign operations?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,21A-Y,21E-Y",null,null,"21AEC1",2,"21A,E",null,"IAS 21:9-13","Has the entity’s functional currency been appropriately determined based on the primary economic environment in which the entity operates?"]
["OR,21A-Y,21E-Y","21AEC1-G",null,null,null,null,null,"IAS 21:9-10","Note: Consider the following questions that assist in answering the above questions on determination of the functional currency question:"]
["OR,21A-Y,21E-Y","21AEC1-G",null,null,null,null,null,null,"•   which is the currency that mainly influences sales prices for goods and services (this will often be the currency in which the sales price for its goods and services are denominated and settled)? (primary)"]
["OR,21A-Y,21E-Y","21AEC1-G",null,null,null,null,null,null,"•   which is the currency of the country whose competitive forces and regulations mainly determine the sales prices of its goods and services? (primary)"]
["OR,21A-Y,21E-Y","21AEC1-G",null,null,null,null,null,null,"•   which is the currency that mainly influences labour, material and other costs of providing goods or services (this will often be the currency in which such costs are denominated and settled)? (primary)"]
["OR,21A-Y,21E-Y","21AEC1-G",null,null,null,null,null,null,"•   in which currency are funds from financing activities generated? (secondary)"]
["OR,21A-Y,21E-Y","21AEC1-G",null,null,null,null,null,null,"•   in which currency are receipts from operating activities usually retained? (secondary)"]
["21E-Y",null,null,"21EC1",2,"21E",null,"IAS 21:11","Has the functional currency of each of the entity’s foreign operations been appropriately determined?"]
["21E-Y","21EC1-G",null,null,null,null,null,null,"Note: The following additional factors should be considered in determining the functional currency of a foreign operation, and whether its functional currency is the same as that of the reporting entity:"]
["21E-Y","21EC1-G",null,null,null,null,null,null,"•   whether the activities of the foreign operation are carried out as an extension of the reporting entity rather than being carried out with a significant degree of autonomy;"]
["21E-Y","21EC1-G",null,null,null,null,null,null,"•   whether transactions with the reporting entity are a high or a low proportion of the foreign operation’s activities;"]
["21E-Y","21EC1-G",null,null,null,null,null,null,"•   whether cash flows from the activities of the foreign operation directly affect the cash flows of the reporting entity and are readily available for remittance to it; and"]
["21E-Y","21EC1-G",null,null,null,null,null,null,"•   whether cash flows from the activities of the foreign operation are sufficient to service the existing and normally expected debt obligations without funds being made available by the reporting entity."]
["OR,21A-Y,21E-Y",null,null,"21A1E1",2,"21A-1, E-1",null,"IAS 21:12","Are the indicators referred to in paragraphs 9 to 11 of IAS 21 (see above) mixed, and is the functional currency not obvious?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,21A-Y,21E-Y","21A1E1-Y",null,null,null,"21A-1, E-1"," ","IAS 21:12","Has management:"]
["OR,21A-Y,21E-Y","21A1E1-Y",null,null,null,null,null,null,"a)      used its judgement to determine the functional currency that most faithfully represents the economic effects of the underlying transactions, events and conditions; and"]
["OR,21A-Y,21E-Y","21A1E1-Y",null,null,null,null,null,null,"b)      given priority to the primary indicators in paragraph 9 of IAS 21 (see above) before considering the indicators in paragraphs 10 and 11 of IAS 21 (see above), which are designed to provide additional supporting evidence to determine an entity’s functional currency?"]
["OR,21A-Y,21E-Y",null,null,null,null,"21A,E"," ","IAS 21:13","Does the entity’s functional currency reflect the underlying transactions, events and conditions that are relevant to it?"]
[null,null,null,"21H",1,"21H","21H",null,"Is the functional currency of the entity the currency of a hyperinflationary economy in accordance with IAS 29 Financial Reporting in Hyperinflationary Economies?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,21A-Y,21E-Y,21H-Y",null,null,"21AEHC1",2,"21A, E, H"," ","IAS 21:14","Have the entity’s financial statements been restated in accordance with IAS 29 Financial Reporting in Hyperinflationary Economies?"]
["OR,21A-Y,21E-Y,21H-Y","21AEHC1-G",null,null,null,null,null,null,"Note: An entity cannot avoid restatement in accordance with IAS 29 by, for example, adopting as its functional currency a currency other than the functional currency determined in accordance with IAS 21 (such as the functional currency of its parent)."]
["OR,21A-Y,21E-Y",null,null,null,null,null,null,null,"Change in functional currency"]
["OR,21A-Y,21E-Y",null,null,"21AEC2",2,"21A, E",null,"IAS 21:13","Once determined, has the functional currency not been changed unless there is a change in the underlying transactions, events and conditions that are relevant to it?"]
["OR,21A-Y,21E-Y","21AEC2-G",null,null,null,null,null,"IAS 21:36","Note: For example, a change in the currency that mainly influences the sales price of goods and services may lead to a change in an entity’s functional currency."]
["OR,21A-Y,21E-Y",null,null,"21A3E3",2,"21A-3, E-3",null,"IAS 21:35","Has there been a change in the entity’s functional currency?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,21A-Y,21E-Y","21A3E3-Y",null,null,null,"21A-3, E-3"," ","IAS 21:35","Has the entity applied the translation procedures applicable to the new functional currency prospectively from the date of the change?"]
["OR,21A-Y,21E-Y","21A3E3-Y",null,null,null,"21A-3, E-3"," ","IAS 21:37","In accounting for the new functional currency prospectively:"]
["OR,21A-Y,21E-Y","21A3E3-Y",null,null,null,null,null,null,"a)      has the entity translated all items into the new functional currency using the exchange rate at the date of the change?"]
["OR,21A-Y,21E-Y","21A3E3-Y",null,null,null,null,null,null,"b)      are the resulting translated amounts for non-monetary items treated as their historical cost?"]
["OR,21A-Y,21E-Y","21A3E3-Y",null,null,null,null,null,null,"c)       are exchange differences arising from the translation of the foreign operation previously recognised in other comprehensive income in accordance with paragraph 32 and 39(c) of IAS 21 (see below) not recognised in profit or loss until the disposal of the operation?"]
[null,null,null,null,null,null,null,null,"Foreign currency assets or liabilities for hedging purposes"]
[null,null,null,"21D",1,"21D","21D",null,"Does the entity hold any foreign currency denominated assets or liabilities that are used for hedging purposes?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["21D-Y",null,null,"21DC1",2,"21D"," ","IAS 39.88","If the entity is using any foreign currency assets or liabilities for hedging purposes, and deferring exchange differences in other comprehensive income, have all the hedging criteria set out in paragraph 88 of IAS 39 been complied with? "]
["21D-Y","21DC1-G",null,null,null,null,null,null,"Note: Refer to the IAS 39 section of this questionnaire for guidance."]
[null,null,null,null,null,null,null,null,"Reporting foreign currency transactions in the functional currency"]
[null,null,null,null,null,"21B","21B","IAS 21:20","Does the entity: "]
[null,null,null,"21Ba",1,"21B",null,null,"a)      buy or sell goods or provide services whose price is denominated in a foreign currency; "]
[null,null,null,"21Bb",1,"21B",null,null,"b)      borrow or lend funds where the amounts payable or receivable are denominated in a foreign currency; "]
[null,null,null,"21Bc",1,"21B",null,null,"c)       acquire or dispose of assets, or incur or settle liabilities, denominated in a foreign currency?"]
[null,null,null,"21C",1,"21C","21C",null,"Does the entity have any assets or liabilities that are denominated in a foreign currency?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y",null,null,"21ABCC1",2,"21 A,B, C",null,"IAS 21:21","Have foreign currency transactions been recorded, on initial recognition in the functional currency, by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction?"]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y","21ABCC1-G",null,null,null,null,null,"IAS 21:22","Note: Foreign currency transactions may be recorded at a rate that approximates the actual spot rate at the date of the transaction (e.g. an average rate for a week or a month). However, if exchange rates fluctuate significantly, the use of an average rate is inappropriate."]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y",null,null,"21ABCC2",2,"21 A,B, C",null,"IAS 21:23","At the end of each reporting period, has the entity applied the following principles for reporting foreign currency items:"]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y",null,null,null,null,null,null,null,"a)      foreign currency monetary items shall be translated using the closing rate?"]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y",null,null,null,null,null,null,null,"b)      non-monetary items that are measured in terms of historical cost in a foreign currency shall be translated using the exchange rate at the date of the transaction?"]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y",null,null,null,null,null,null,null,"c)       non-monetary items that are measured at fair value in a foreign currency shall be translated using the exchange rates at the date when the fair value was measured?"]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y","21ABCC2-G",null,null,null,null,null,"IAS 21:26","Note: When several foreign currency exchange rates are available, the rate used should be the rate at which the future cash flows represented by the transaction or balance could have been settled if those cash flows had occurred at the measurement date."]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y",null,null,"21A1B1C1",2,"21 A-1,B-1, C-1",null,"IAS 21:25","Is the asset a non-monetary asset of which carrying amount is determined by comparing two or more amounts, which are measured in a foreign currency?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y","21A1B1C1-Y",null,"21A1B1C1C1",3,"21 A-1,B-1, C-1"," ","IAS 21:25","Is the carrying amount determined by comparing:"]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y","21A1B1C1-Y",null,null,null,null,null,null,"a)      the cost or carrying amount, as appropriate, translated at the exchange rate at the date when that amount was determined (i.e. the rate at the date of the transaction for an item measured in terms of historical cost); and"]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y","21A1B1C1-Y",null,null,null,null,null,null,"b)      the net realisable value or recoverable amount, as appropriate, translated at the exchange rate at the date when that value was determined (e.g. the closing rate at the end of the reporting period)?"]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y","21A1B1C1-Y","21A1B1C1C1-G",null,null,null,null,null,"Note: The effect of the comparison requirements of IAS 21.25 (see above) may be that an impairment loss is recognised in the functional currency but would not be recognised in the foreign currency, or vice versa."]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y",null,null,"21ABCC3",2,"21 A, B, C",null,"IAS 21:28","With the exception of exchange differences dealt with in accordance with paragraph 32 of IAS 21 (see Tailoring question 21E), has the entity recognised in profit or loss in the period in which they arise, all exchange differences arising:"]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y",null,null,null,null,null,null,null,"a)      on the settlement of monetary items or "]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y",null,null,null,null,null,null,null,"b)      on translating monetary items at rates different from those at which they were translated on initial recognition during the period, or in previous financial statements?"]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y","21ABCC3-G",null,null,null,null,null,"IAS 21:27","Note: As referred to in the scope section above, IFRS 9 applies to hedge accounting for foreign currency items. The application of hedge accounting requires an entity to account for some exchange differences differently from the treatment of exchange differences required by IAS 21. Please refer to the IFRS 9 section of this questionnaire."]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y",null,null,"21ABCC4",2,"21 A, B, C",null,"IAS 21:30","When a gain or loss on a non-monetary item is recognised in other comprehensive income, has any exchange component of that gain or loss also been recognised in other comprehensive income?"]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y","21ABCC4-G",null,null,null,null,null,"IAS 21:31","Note: For example, IAS 16 requires some gains and losses arising on a revaluation of property, plant and equipment to be recognised in other comprehensive income. When such an asset is measured in a foreign currency, paragraph 23(c) of IAS 21 requires the revalued amount to be translated using the rate at the date the value is determined, resulting in an exchange difference that is also recognised in other comprehensive income."]
["OR,21A-Y,21Ba-Y,21Bb-Y,21Bc-Y,21C-Y",null,null,null,null,"21 A, B, C",null,"IAS 21:30","Conversely, when a gain or loss on a non-monetary item is recognised in profit or loss, has any exchange component of that gain or loss been recognised in profit or loss?"]
["21E-Y",null,null,null,null,null,null,null,"Net investment in a foreign operation"]
[null,null,null,null,null,"21E","21E",null,"Does the entity have any foreign operations?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["21E-Y",null,null,"21EC2",2,"21E",null,"IAS 21:32","If the reporting entity (or any of its subsidiaries) has a monetary item that forms part of its net investment in a foreign operation, has the entity: "]
["21E-Y",null,null,null,null,null,null,null,"a)      in its separate financial statements or, as appropriate, in the individual financial statements of the foreign operation, recognised exchange differences arising on the monetary item in profit or loss?"]
["21E-Y",null,null,null,null,null,null,null,"b)      in the financial statements that include the foreign operation and the reporting entity (e.g. consolidated financial statements when the foreign operation is a subsidiary), recognised any exchange differences arising on the monetary item in other comprehensive income until the disposal of the net investment in accordance with paragraph 48 of IAS 21 (see Tailoring question 21F below)?"]
["21E-Y","21EC2-G",null,null,null,null,null,null,"Notes:"]
["21E-Y","21EC2-G",null,null,null,null,null,"IAS 21:15","1)      A monetary item receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur in the foreseeable future is, in substance, a part of the entity’s net investment in a foreign operation, and is accounted for in accordance with paragraph 32 and 33 of IAS 21 (see above). Such monetary items exclude trade receivables and trade payables, but may include long term receivables and loans."]
["21E-Y","21EC2-G",null,null,null,null,null,"IAS 21:15A","2)      Note that the entity that has a monetary item receivable from or payable to a foreign operation described in paragraph 15 of IAS 21 (see above) may be any subsidiary of the group. For example, an entity has two subsidiaries, A and B. Subsidiary B is a foreign operation. Subsidiary A grants a loan to Subsidiary B. Subsidiary A’s loan receivable from Subsidiary B would be part of the entity’s net investment in Subsidiary B if settlement of the loan is neither planned nor likely to occur in the foreseeable future. This would also be true if Subsidiary A were itself a foreign operation. "]
[null,null,null,null,null,null,null,null,"Use of a presentation currency other than the functional currency"]
[null,null,null,null,null,null,null,null,"Translation to the presentation currency"]
[null,null,null,"21G",1,"21G","21G",null,"Is the entity using a currency other than its functional currency for presenting its financial statements (the “presentation currency”)?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["21G-G",null,null,null,null,null,null,"IAS 21:38","Note: An entity may present its financial statements in any currency (or currencies). If the presentation currency differs from the entity’s functional currency, it translates its results and financial position into the presentation currency. For example, when a group contains individual entities with different functional currencies, the results and financial position of each entity are expressed in a common currency so that consolidated financial statements may be presented."]
["21G-Y",null,null,"21GC1",2,"21G",null,"IAS 21:39","For entities whose functional currency is not the currency of a hyperinflationary economy, have the results and financial position of the entity been translated into a different presentation currency using the following procedures:"]
["21G-Y",null,null,null,null,null,null,null,"a)      assets and liabilities for each statement of financial position presented (i.e. including comparatives) have been translated into the presentation currency at the closing rate at the date of that statement of financial position?"]
["21G-Y",null,null,null,null,null,null,null,"b)      income and expenses for each statement presenting profit or loss and other comprehensive income (i.e. including comparatives) have been translated into the presentation currency at the exchange rates at the dates of the transactions?"]
["21G-Y",null,null,null,null,null,null,null,"c)      all exchange differences resulting from the translation of the entity’s financial statements into a different presentation currency have been recognised in other comprehensive income?"]
["21G-Y","21GC1-G",null,null,null,null,null,"IAS 21:40","Note: For practical reasons, amounts may be translated to the functional currency at a rate that approximates the exchange rates at the dates of the transactions (e.g. using an average rate for the period for income and expenses). However, if exchange rates fluctuate significantly, the use of an average rate for a period is inappropriate."]
["21G-Y",null,null,"21G1",2,"21G-1",null,"IAS 21:41","Do the exchange differences resulting from the translation into a different presentation currency relate to a foreign operation that is consolidated but not wholly-owned?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["21G-Y","21G1-Y",null,null,null,"21G-1"," ","IAS 21:41","Have accumulated exchange differences arising from translation and attributable to non-controlling interests been allocated to, and recognised as part of, non-controlling interests in the consolidated statement of financial position?"]
["OR,21G-Y,21H-Y",null,null,"21GH",2,"21G, H",null,null,"Is the functional currency of the entity the currency of a hyperinflationary economy in accordance with IAS 29 Financial Reporting in Hyperinflationary Economies?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,21G-Y,21H-Y","21GH-Y",null,null,null,"21G, H"," ","IAS 21:42","Where the entity's results and financial position are presented in a currency other than its functional currency, have the following procedures been followed?"]
["OR,21G-Y,21H-Y","21GH-Y",null,null,null,null,null,null,"a)      all amounts (i.e. assets, liabilities, equity items, income and expenses including comparatives) have been translated into the presentation currency at the closing rate at the date of the most recent statement of financial position, except that"]
["OR,21G-Y,21H-Y","21GH-Y",null,null,null,null,null,null,"b)       when amounts are translated into the currency of a non-hyperinflationary economy, comparative amounts shall be those that were presented as current year amounts in the relevant prior year financial statements (i.e. not adjusted for subsequent changes in the price level or subsequent changes in exchange rates)?"]
["OR,21G-Y,21H-Y","21GH-Y",null,null,null,"21G, H"," ","IAS 21:43","Has the entity restated its financial statements in accordance with IAS 29 before applying the translation method set out in paragraph 42 of IAS 21 (see above), except for comparative amounts that are translated into a currency of non-hyperinflationary economy (see (b) under the previous question)?"]
["OR,21G-Y,21H-Y","21GH-Y",null,null,null,"21G, H"," ","IAS 21:43","When the economy in which the entity operates ceases to be hyperinflationary, and the entity no longer restates its financial statements in accordance with IAS 29, has the entity used as the historical costs for translation into the presentation currency the amounts restated to the price level at the date the entity ceased restating its financial statements in accordance with IAS 29?"]
["OR,21E-Y,21G-Y",null,null,null,null,null,null,null,"Translation of a foreign operation"]
[null,null,null,null,null,"21E","21E",null,"Does the entity have any foreign operations?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["21E-Y&-G",null,null,null,null,null,null,"IAS 21:44","Note: Paragraphs 45–47, in additional to paragraphs 38–43, apply when the results and financial position of a foreign operation are translated into a presentation currency so that the foreign operation can be included in the financial statements of the reporting entity by consolidation or the equity method."]
["21E-Y",null,null,"21EC3",2,"21E",null,"IAS 21:45","In the consolidated financial statements of the reporting entity, where exchange differences arise on intra-group monetary items (whether long-term or short-term):"]
["21E-Y",null,null,null,null,null,null,null,"a)      unless the exchange differences arise from the circumstances described in paragraph 32 of IAS 21 (see above), have the exchange differences been recognised in profit or loss?"]
["21E-Y",null,null,null,null,null,null,null,"b)      if the exchange differences arise from the circumstances described in paragraph 32, have they been recognised in other comprehensive income and accumulated in a separate component of equity until the disposal of the foreign operation? "]
["21E-Y","21EC3-G",null,null,null,null,null,null,"Note: An intra-group monetary asset (or liability) cannot be eliminated against the corresponding intra-group liability (or asset) without showing the results of currency fluctuations in the consolidated financial statements, because the monetary item represents a commitment to convert one currency into another and exposes the reporting entity to a gain or loss through currency fluctuations."]
["OR,21E-Y,21G-Y",null,null,null,null,"21E, G",null,"IAS 21:46","If the financial statements of a foreign operation are as of a date different from that of the reporting entity, and no additional statements are prepared by the foreign operation for the same date as the reporting entity’s financial statements:"]
["OR,21E-Y,21G-Y",null,null,null,null,null,null,null,"a)      is the difference in the end of the reporting periods no greater than three months?"]
["OR,21E-Y,21G-Y",null,null,null,null,null,null,null,"b)      have adjustments been made for the effects of any significant transactions or other events that occurred between the different dates?"]
["OR,21E-Y,21G-Y",null,null,null,null,null,null,null,"c)       have the foreign operation’s assets and liabilities been translated at the exchange rate at end of the reporting period of the foreign operation?"]
["OR,21E-Y,21G-Y",null,null,null,null,null,null,null,"d)      have adjustments been made for any significant changes in exchange rates up to the end of the reporting period of the reporting entity in accordance with IFRS 10 and IAS 28(2011) Investments in Associates and Joint Ventures?"]
["21E-Y",null,null,null,null,"21E",null,"IAS 21:47","Has any goodwill arising on the acquisition of a foreign operation, and any fair value adjustments to the carrying amounts of assets and liabilities arising on the acquisition of that foreign operation, been treated as assets and liabilities of the foreign operation, i.e. have they been expressed in the functional currency of the foreign operation and translated at the closing rate in accordance with paragraphs 39 and 42 of IAS 21 (see Tailoring Question 21G above)?"]
[null,null,null,null,null,null,null,null,"Disposal or partial disposal of a foreign operation"]
[null,null,null,"21F",1,"21F","21F",null,"Has the entity disposed (or partially disposed) of a foreign operation during the current period?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["21F-Y",null,null,null,null,"21F"," ","IAS 21:48","On the disposal of a foreign operation, has the entity reclassified from equity to profit or loss the cumulative amount of the exchange differences recognised in other comprehensive income and accumulated in the separate component of equity relating to that foreign operation when the gain or loss on disposal is recognised? "]
["21F-Y",null,null,null,null,"21F",null,"IAS 21:48A","In addition to the disposal of an entity’s entire interest in a foreign operation, have the following partial disposals been accounted for as disposals:"]
["21F-Y",null,null,null,null,null,null,null,"a)      when the partial disposal involves the loss of control of a subsidiary that includes a foreign operation, regardless of whether the entity retains a non-controlling interest in its former subsidiary after the partial disposal; and"]
["21F-Y",null,null,null,null,null,null,null,"b)      when the retained interest after the partial disposal of an interest in a joint arrangement or a partial disposal of an interest in an associate that includes a foreign operation is a financial asset that includes a foreign operation?"]
["21F-Y",null,null,null,null,"21F",null,"IAS 21:48B","On disposal of a subsidiary that includes a foreign operation, has the cumulative amount of the exchange differences relating to that foreign operation that have been attributed to the non-controlling interests been derecognised, but not been reclassified to profit or loss?"]
["21F-Y",null,null,"21FC1",2,"21F",null,"IAS 21:48C","On the partial disposal of a subsidiary that includes a foreign operation, has the entity re-attributed the proportionate share of the cumulative amount of the exchange differences recognised in other comprehensive income to the non-controlling interests in that foreign operation?"]
["21F-Y",null,null,"21FC2",2,"21F",null,"IAS 21:48C","In any other partial disposal of a foreign operation, has the entity reclassified to profit or loss only the proportionate share of the cumulative amount of the exchange differences recognised in other comprehensive income?"]
["21F-Y","OR,21FC1-G,21FC2-G",null,null,null,null,null,"IAS 21:48D","Note:  A partial disposal of an entity's interest in a foreign operation is any reduction in an entity's ownership interest in a foreign operation, except those reductions in paragraph 48A that are accounted for as disposals."]
["21F-Y",null,null,null,null,"21F",null,"IAS 21:49","An entity may dispose or partially dispose of its interest in a foreign operation through sale, liquidation, repayment of share capital or abandonment of all, or part of, that entity. A write-down of the carrying amount of a foreign operation, either because of its own losses or because of an impairment recognised by the investor, does not constitute a partial disposal. Accordingly, has no part of the foreign exchange gain or loss recognised in other comprehensive income been reclassified to profit or loss at the time of a write-down?"]
["OR,21B-Y,21C-Y,21E-Y",null,null,null,null,null,null,null,"Tax effects of all exchange differences"]
["OR,21B-Y,21C-Y,21E-Y",null,null,"21BCEC1",2,"21B, C, E",null,"IAS 21:50","Has the entity accounted for any tax effects of exchange differences in accordance with IAS 12 Income Taxes?"]
["OR,21B-Y,21C-Y,21E-Y","21BCEC1-G",null,null,null,null,null,null,"Note: Please refer to the IAS 12 section of this questionnaire for guidance."]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS21P","index":50,"n_rows":54,"n_cols":12,"rows_kept":54,"cut":false,"hidden":false,"merged":[]}
["p/c",null,null,"parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,"IAS 21","The Effects of Changes in Foreign Exchange Rates",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 21, which prescribes the accounting treatment for transactions in foreign currencies and foreign operations as well as the presentation of an entity’s financial statements in a foreign currency. The principal issues are: the determination of the method of including foreign currency transactions and foreign operations in the financial statements of an entity, how to translate the financial statements into a presentation currency and the selection of an appropriate exchange rate, and how to report the effects of changes in exchange rates in financial statements.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,null,"IAS 21 uses the term 'functional currency', defined as “the currency of the primary economic environment in which the entity operates”, to determine the measurement of foreign transactions and balances in the entity’s financial statements. The currency selected by an entity in presenting its financial statements is called the “presentation currency”.",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time",null,null,"No"]
["-G",null,null,null,null,null,null,"IAS 21:60K","IFRS 16 Leases, issued in January 2016, amended paragraph 16. An entity shall apply that amendment for annual periods beginning on or after 1 January 2019.",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n"]
["-G",null,null,null,null,null,null,null,"None"]
["-G"]
["-G"]
["-G"]
[null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,"21A","21A",null,"Did the entity :"]
[null,null,null,"21Aa",1,null,null,null,"- have transactions or balances in foreign currencies;"]
[null,null,null,"21Ab",1,null,null,null,"- have any foreign operations; or"]
[null,null,null,"21Ac",1,null,null,null,"- present its financial statements in a foreign currency?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y",null,null,null,null,null,null,null,"Allocation of exchange differences arising on the consolidation of foreign operations to non-controlling interests, where applicable"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y",null,null,"21A1",2,"21A-1",null,"IAS 21:41","Is a foreign operation consolidated but it is not wholly-owned?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A1-Y",null,"21A1C1",3,"21A-1",null,"IAS 21:41","Have accumulated exchange differences arising from translation and attributable to non-controlling interests been allocated to, and recognised as part of, the non-controlling interests in the consolidated statement of financial position?"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A1-Y","21A1C1-G",null,null,null,null,"IAS 21:41","Note: The translation of the financial statements of a foreign operation results in the recognition of exchange differences arising from:"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A1-Y","21A1C1-G",null,null,null,null,null,"•   translating income and expense items at the exchange rates at the dates of transactions and assets and liabilities at the closing rate; and"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A1-Y","21A1C1-G",null,null,null,null,null,"•   translating the opening net assets at a closing rate that differs from the previous closing rate."]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A1-Y","21A1C1-G",null,null,null,null,null,"These exchange differences are recognised as a separate component of equity. Paragraph 41 of IAS 21 (see above) requires an appropriate proportion to be allocated to non-controlling interests."]
["OR,21Aa-Y,21Ab-Y,21Ac-Y",null,null,null,null,null,null,null,"Disclosure"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y",null,null,null,null,null,null,null,"An entity shall disclose:"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y",null,null,"21AC1",2,null,null,"IAS 21:52(a)","a)      the amount of exchange differences recognised in profit or loss (except for those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9); and"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y",null,null,null,null,"21A",null,"IAS 21:52(b)","b)      net exchange differences recognised in other comprehensive income and accumulated in a separate component of equity, and a reconciliation of the amount of such exchange differences at the beginning and end of the period."]
["OR,21Aa-Y,21Ab-Y,21Ac-Y",null,null,"21A2",2,"21A-2",null,null,"Did the entity have a presentation currency which is different from its functional currency?"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A2-G",null,null,null,null,null,"IAS 21:51","Note: In paragraphs 53 and 55 to 57 of IAS 21, references to ‘functional currency’ apply, in the case of a group, to the functional currency of the parent."]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A2-Y",null,null,null,"21A-2",null,"IAS 21:53","When the presentation currency is different from the functional currency of the entity:"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A2-Y",null,null,null,null,null,null,"a)      that fact shall be stated;"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A2-Y",null,null,null,null,null,null,"b)      the functional currency shall be disclosed; and"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A2-Y",null,null,null,null,null,null,"c)       the reason for using a different presentation currency shall be disclosed."]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A2-Y",null,"21A2C1",3,"21A-2",null,"IAS 21:55","An entity shall describe the financial statements as complying with IFRSs only if they comply with all the requirements of IFRSs and each applicable Interpretation of IFRSs, including the translation method set out in paragraphs 39 and 42 of IAS 21."]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A2-Y","21A2C1-G",null,null,null,null,"IAS 21:51","Note: In paragraphs 53 and 55 to 57 of IAS 21, references to ‘functional currency’ apply, in the case of a group, to the functional currency of the parent."]
["OR,21Aa-Y,21Ab-Y,21Ac-Y",null,null,"21A3",2,"21A-3",null,"IAS 21:54","Has there been a change in the functional currency of either the reporting entity or a significant foreign operation?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A3-Y",null,null,null,"21A-3",null,"IAS 21:54","The fact and the reason for the change in functional currency shall be disclosed."]
["OR,21Aa-Y,21Ab-Y,21Ac-Y",null,null,"21A4",2,"21A-4",null,"IAS 21:57","Does the entity display its financial statements or other financial information in a currency that is different from either its functional currency or its presentation currency, and the requirements of paragraph 55 of IAS 21 (see above) are not met?"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A4-G",null,null,null,null,null,"IAS 21:56","Note: For example, an entity may convert into another currency only selected items from its financial statements, or an entity whose functional currency is not the currency of a hyperinflationary economy may convert the financial statements into another currency by translating all items at the most recent closing rate. Such conversions are not in accordance with IFRSs and the disclosures set out in paragraph 57 of IAS 21 (see below) are required."]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A4-G",null,null,null,null,null,"IAS 21:51","Note: In paragraphs 53 and 55 to 57 of IAS 21 (see above), references to ‘functional currency’ apply, in the case of a group, to the functional currency of the parent."]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A4-Y",null,null,null,"21A-4",null,"IAS 21:57","The entity shall:"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A4-Y",null,null,null,null,null,null,"a)      clearly identify the information as supplementary information to distinguish it from the information that complies with IFRSs;"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A4-Y",null,null,null,null,null,null,"b)      disclose the currency in which the supplementary information is displayed; and"]
["OR,21Aa-Y,21Ab-Y,21Ac-Y","21A4-Y",null,null,null,null,null,null,"c)       disclose the entity’s functional currency and the method of translation used to determine the supplementary information."]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS23A","index":51,"n_rows":73,"n_cols":11,"rows_kept":73,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQsummary"]
[null,null,null,null,null,null,"IAS 23","Borrowing Costs "]
[null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement"]
[null,null,null,null,null,null,null,"IAS 23 requires that borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset form part of the cost of that asset. Other borrowing costs are recognised as an expense. "]
[null,null,null,null,null,null,null,"When application constitutes a change in accounting policy, an entity shall apply the Standard to borrowing costs relating to qualifying assets for which the commencement date for capitalisation is on or after the effective date. However, an entity may designate any date before the effective date and apply the Standard to borrowing costs relating to all qualifying assets for which the commencement date for capitalisation is on or after that date.",null,null,"Yes"]
[null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"No"]
["-G",null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"N/A"]
["-G",null,null,null,null,null,null,"New or amended paragraphs effective for the first time",null,null,"Guidance"]
["-G",null,null,null,null,null,"IAS 23:29C","IFRS 16, issued in January 2016, amended paragraph 6. An entity shall apply that amendment for annual reporting periods beginning on or after 1 January 2019.",null,null,"Show"]
["-G",null,null,null,null,null,"IAS 23:29D","Annual Improvements to IFRS Standards 2015–2017 Cycle, issued in December 2017, amended paragraph 14 and added paragraph 28A. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2019. ",null,null,"Hide"]
["-G",null,null,null,null,null,null,"New or amended paragraphs not yet effective",null,null,"Yes"]
["-G",null,null,null,null,null,null,"None",null,null,"No"]
["-G",null,null,null,null,null,null,"SCOPE NOTE",null,null,"Guidance"]
["-G",null,null,null,null,null,"IAS 23:3","IAS 23 does not deal with the actual or imputed cost of equity, including preferred capital not classified as a liability."]
["-G",null,null,null,null,null,"IAS 23:4","An entity is not required to apply the standard to borrowing costs directly attributable to the acquisition, construction or production of:"]
["-G",null,null,null,null,null,null,"a) a qualifying asset measured at fair value, for example a biological asset within the scope of IAS 41 Agriculture; or\n"]
["-G",null,null,null,null,null,null,"b) inventories that are manufactured, or otherwise produced, in large quantities on a repetitive basis."]
["-G",null,null,null,null,null,null,"DEFINITIONS"]
["-G",null,null,null,null,null,"IAS 23:5 & 6","Borrowing costs are interest and other costs that an entity incurs in connection with the borrowing of funds. Borrowing costs may include:"]
["-G",null,null,null,null,null,null,"a)  interest expense calculated using the effective interest method as described in IFRS 9;"]
["-G",null,null,null,null,null,null,"b)  [deleted]"]
["-G",null,null,null,null,null,null,"c)   [deleted]"]
["-G"]
["-G",null,null,null,null,null,null,"d)  interest in respect of  leases liabilities recognised in accordance with  IFRS 16 Leases; and"]
["-G"]
["-G",null,null,null,null,null,null,"e)  exchange differences arising from foreign currency borrowings to the extent that they are regarded as an adjustment to interest costs."]
["-G",null,null,null,null,null,"IAS 23:5 & 7","A qualifying asset is an asset that necessarily takes a substantial period of time to get ready for its intended use or sale. Assets that are ready for their intended use or sale when acquired are not qualifying assets. "]
["-G",null,null,null,null,null,"IAS 23:7","Depending on the circumstances, any of the following may be qualifying assets:"]
["-G",null,null,null,null,null,null,"a)      inventories                              b)     manufacturing plants"]
["-G",null,null,null,null,null,null,"c)       power generation facilities      d)      intangible assets"]
["-G",null,null,null,null,null,null,"e)      investment properties              f)       bearer plants"]
["-G",null,null,null,null,null,null,"Financial assets, and inventories that are manufactured, or otherwise produced, over a short period of time, are not qualifying assets."]
[null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,"Detailed Compliance Questions"]
[null,null,"23A",1,"23A","23A",null,"Has the entity incurred borrowing costs that are not directly attributable to the acquisition, construction or production of a qualifying asset?"]
["23A-G",null,null,null,null,null,"IAS 23:10","Note: The borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset are those borrowing costs that would have been avoided if the expenditure on the qualifying asset had not been made."]
["23A-G",null,null,null,null,null,"IAS 23:11","It may be difficult to identify a direct relationship between particular borrowings and a qualifying asset and to determine the borrowings that could otherwise have been avoided. As a result, the determination of the amount of borrowing costs that are directly attributable to the acquisition of a qualifying asset in some situations requires exercise of judgement."]
["23A-G",null,null,null,null,null,null,"Paragraphs 10 to 15 of IAS 23 provides further guidance on determining borrowing costs eligible for capitalisation."]
[null,null,null,null," ",null,null,"If yes :"]
["23A-Y",null,null,null,"23A"," ","IAS 23:8","Has the entity recognised all borrowing costs that are not directly attributable to the acquisition, construction or production of a qualifying asset as an expense in the period in they are incurred? "]
[null,null,"23B",1,"23B","23B",null,"Has the entity incurred borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset?"]
["23B-G",null,null,null,null,null,"IAS 23:10","Note: The borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset are those borrowing costs that would have been avoided if the expenditure on the qualifying asset had not been made."]
["23B-G",null,null,null,null,null,"IAS 23:11","It may be difficult to identify a direct relationship between particular borrowings and a qualifying asset and to determine the borrowings that could otherwise have been avoided. As a result, the determination of the amount of borrowing costs that are directly attributable to the acquisition of a qualifying asset in some situations requires exercise of judgement."]
["23B-G",null,null,null,null,null,null,"Paragraphs 10 to 15 of IAS 23 provides further guidance on determining borrowing costs eligible for capitalisation."]
[null,null,null,null," ",null,null,"If yes :"]
["23B-Y",null,null,null,"23B"," ","IAS 23:8","Has the entity capitalised all borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset as part of the cost of that asset? "]
["23B-Y",null,null,null,"23B"," ","IAS 23:8","Has the amount of borrowing costs eligible for capitalisation been determined in accordance with IAS 23 (see the questions below)?"]
["23B-Y",null,"23BC1",2,"23B"," ","IAS 23:9","Have borrowing costs been included in the cost of a qualifying asset, only when it is probable that these costs will result in future economic benefits to the entity, and the costs can be measured reliably?"]
["23B-Y","23BC1-G",null,null,null," ","IAS 23:9","Note: When an entity applies IAS 29 Financial Reporting In Hyperinflationary Economies, it recognises as an expense the part of the borrowing costs that compensate for inflation during the same period in accordance with paragraph 21 of that Standard. "]
["23B-Y",null,null,null,"23B"," ","IAS 23:12","To the extent that funds are borrowed specifically for the purpose of obtaining a qualifying asset, has the amount of borrowing costs eligible for capitalisation been determined as the actual borrowing costs incurred on that borrowing during the period reduced by the amount of any investment income that was earned on the temporary investment of those borrowings?"]
["23B-Y",null,"23BC2",2,"23B",null,"IAS 23:14","To the extent that funds are borrowed generally and used for the purpose of obtaining a qualifying asset, has the amount of borrowing costs eligible for capitalisation been determined by applying a capitalisation rate to the expenditure on that asset?"]
["23B-Y","23BC2-G",null,null,null,null,null,"Notes:"]
["23B-Y","23BC2-G",null,null,null,null,"IAS 23:14","1)     The capitalisation rate shall be the weighted average of the borrowing costs applicable to the all borrowings of the entity that are outstanding during the period. However, an entity shall exclude from this calculation borrowing costs applicable to, other than borrowings made specifically for the purpose of obtaining a qualifying asset until substantially all the activities necessary to prepare that asset for its intended use or sale are complete. "]
["23B-Y","23BC2-G",null,null,null,null,"IAS 23:15","2)      In some circumstances, it is appropriate to include all borrowings of the parent and its subsidiaries when computing a weighted average of the borrowing costs; in other circumstances, it is appropriate for each subsidiary to use a weighted average of the borrowing costs applicable to its own borrowings."]
["23B-Y","23BC2-G",null,null,null,null,"IAS 23:18","3)      Expenditures on a qualifying asset include only those expenditures that have resulted in payments of cash, transfers of other assets or the assumption of interest-bearing liabilities."]
["23B-Y","23BC2-G",null,null,null,null,"IAS 23:18","4)      The average carrying amount of an asset during a period, including borrowing costs previously capitalised, is normally a reasonable approximation of the expenditures to which the capitalisation rate is applied in that period."]
["23B-Y",null,null,null,"23B"," ","IAS 23:14","Does the amount of borrowing costs capitalised during a period not exceed the amount of borrowing costs incurred during that period?"]
["23B-Y",null,"23BC3",2,"23B",null,"IAS 23:16","When the carrying amount or the expected ultimate cost of the qualifying asset exceeds its recoverable amount or net realisable value, has the carrying amount been written down or written off in accordance with the requirements of other Standards?"]
["23B-Y","23BC3-G",null,null,null,null,null,"Note: In certain circumstances, the amount of the write-down or the write-off is written back in accordance with those other Standards."]
["23B-Y",null,null,null,"23B"," ","IAS 23:17","Does the capitalisation of borrowing costs as part of the cost of the qualifying asset commence when the entity first meets all of the following conditions:"]
["23B-Y",null,null,null,null,null,null,"a)      it incurs expenditures for the asset;"]
["23B-Y",null,null,null,null,null,null,"b)      it incurs borrowing costs; and"]
["23B-Y",null,"23BC4",2,null,null,null,"c)       it undertakes activities that are necessary to prepare the asset for its intended use or sale?"]
["23B-Y","23BC4-G",null,null,null,null,"IAS 23:19","Note: The activities necessary to prepare the asset for its intended use or sale usually include technical and administrative work prior to the commencement of physical construction, such as the activities associated with obtaining permits prior to the commencement of the physical construction. However, such activities exclude the holding of an asset when no production or development that changes the asset’s condition is taking place."]
["23B-Y",null,"23BC5",2,"23B"," ","IAS 23:20","Has the capitalisation of borrowing costs been suspended during any extended period in which the entity suspends active development of a qualifying asset?"]
["23B-Y","23BC5-G",null,null,null,null,"IAS 23:21","Note: Capitalisation of borrowing costs is not normally suspended during a period when substantial technical or administrative work is being carried out, nor when a temporary delay is a necessary part of getting the asset ready for its intended use or sale."]
["23B-Y",null,"23BC6",2,"23B"," ","IAS 23:22","Does capitalisation of borrowing costs cease when substantially all of the activities necessary to prepare the qualifying asset for its intended use or sale are complete?"]
["23B-Y","23BC6-G",null,null,null,null,"IAS 23:23","Note: An asset is normally ready for its intended use when the physical construction is complete, or the asset is ready for use, although minor modifications may still be required."]
["23B-Y",null,null,null,"23B"," ","IAS 23:24","When the construction of a qualifying asset is completed in parts and each part is capable of being used on its own while construction continues on other parts, does capitalisation of borrowing costs cease for each completed part when substantially all of the activities necessary to prepare that part for its intended use or sale are completed?"]
[]
[null,null,null,null,null,null,null,"*END*"]
[]
[null,null,null,null,null,null," "]

{"sheet":"IAS23P","index":52,"n_rows":19,"n_cols":10,"rows_kept":19,"cut":false,"hidden":false,"merged":[]}
["p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,"IAS 23","Borrowing Costs",null,null,"No"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 23, which prescribes the accounting treatment for borrowing costs. Following the adoption of the revised IAS 23(2007), which is effective for annual periods beginning on or after 1 January 2009, capitalisation is the only permitted accounting treatment for borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset. ",null,null,"Guidance"]
[null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Show"]
["-G",null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Hide"]
["-G",null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time"]
["-G",null,null,null,null,"IAS 23:29C","IFRS 16, issued in January 2016, amended paragraph 6. An entity shall apply that amendment for annual reporting periods beginning on or after 1 January 2019."]
["-G",null,null,null,null,"IAS 23:29D","Annual Improvements to IFRS Standards 2015–2017 Cycle, issued in December 2017, amended paragraph 14 and added paragraph 28A. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2019. "]
["-G",null,null,null,null,null,"New or amended paragraphs not yet effective"]
["-G",null,null,null,null,null,"None"]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,"23A",1,"23A","23A",null,"Did the entity incur any borrowing costs?","Yes"]
[null,null,null," ",null,null,"If yes :"]
["23A-Y",null,null,"23A",null,null,"The entity shall disclose:"]
["23A-Y",null,null,null,null,"IAS 23:26(a)","a)      the amount of borrowing costs capitalised during the period; and"]
["23A-Y",null,null,null,null,"IAS 23:26(b)","b)      the capitalisation rate used to determine the amount of borrowing costs eligible for capitalisation."]
[]
[null,null,null,null,null,null,"*END*"]

{"sheet":"IAS24P","index":53,"n_rows":129,"n_cols":12,"rows_kept":129,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,"IAS 24","Related Party Disclosures",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of the identification of related parties and transactions with related parties. The primary issue is to ensure that all related parties are identified. The objective of IAS 24 is to ensure that an entity’s financial statements contain the disclosures necessary to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of related parties and by transactions and outstanding balances, including commitments, with such parties.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,null,"Refer to IAS 24 for details of the Standard’s scope.",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"IAS 24 requires disclosure of related party relationships, transactions and outstanding balances, including commitments, in the consolidated and separate financial statements of a parent, venturer or investor presented in accordance with IFRS 10 Consolidated Financial Statements and IAS 27 Separate Financial Statements. This Standard also applies to individual financial statements.",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"Related party transactions and outstanding balances with other entities in a group are disclosed in an entity’s financial statements. Intragroup related party transactions and outstanding balances are eliminated in the preparation of consolidated financial statements of the group.",null,null,"No"]
["-G",null,null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"None"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective"]
["-G",null,null,null,null,null,null,null,"None"]
[null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Identification of related parties"]
[null,null,null,null,null,24,null,"IAS 24:9","A related party is a person or entity that is related to the entity that is preparing its financial statements (also referred to as the “reporting entity”):"]
[null,null,null,"24C1",1,24,null,"IAS 24:9(a)","a) A person or a close member of that person’s family is related to a reporting entity if that person:"]
[null,null,null,null,null,24,null,"IAS 24:9(a)(i)","(i) has control or joint control of the reporting entity;"]
[null,null,null,null,null,24,null,"IAS 24:9(a)(ii)","(ii) has significant influence over the reporting entity; or"]
[null,null,null,null,null,24,null,"IAS 24:9.(a)(iii)","(iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity"]
["24C1-G",null,null,null,null,null,null,"IAS 24:9","Notes: \n\n1. Close members of the family of a person are those family members who may be expected to influence, or be influenced by, that person in their dealings with the entity and include:"]
["24C1-G",null,null,null,null,null,null,null,"(i)   that person’s children and spouse or domestic partner;\n\n(ii)  children of that person’s spouse or domestic partner; and\n\n(iii)  dependants of that person or that person’s spouse or domestic partner."]
["24C1-G",null,null,null,null,null,null,"IAS 24:9","2.  Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity."]
[null,null,null,"24C2",1,24,null,"IAS 24:9(b)","b) An entity is related to a reporting entity if any of the following conditions applies."]
[null,null,null,null,null,24,null,"IAS 24:9(b)(i)","(i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others)."]
[null,null,null,null,null,24,null,"IAS 24:9(b)(ii)","(ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member)."]
[null,null,null,null,null,24,null,"IAS 24:9(b)(iii)","(iii) Both entities are joint ventures of the same third party."]
[null,null,null,null,null,24,null,"IAS 24:9(b)(iv)","(iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity."]
[null,null,null,null,null,24,null,"IAS 24:9(b)(v)","(v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity."]
[null,null,null,null,null,24,null,"IAS 24:9(b)(vi)","(vi) The entity is controlled or jointly controlled by a person identified in paragraph 9(a) of IAS 24 (see above)."]
[null,null,null,null,null,24,null,"IAS 24:9(b)(vii)","(vii) A person identified in paragraph 9(a)(i) of IAS 24 (see above) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity)."]
[null,null,null,null,null,null,null,null,"(viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity."]
["24C2-G",null,null,null,null,null,null,null,"Notes:"]
["24C2-G",null,null,null,null,null,null,"IAS 24:10","1. In considering each possible related party relationship, attention is directed to the substance of the relationship and not merely the legal form."]
["24C2-G",null,null,null,null,null,null,"IAS 24:11","2. In the context of IAS 24, the following are not related parties:"]
["24C2-G",null,null,null,null,null,null,null,"a) two entities simply because they have a director or other member of key management personnel in common or because a member of key management personnel of one entity has significant influence over the other entity;"]
["24C2-G",null,null,null,null,null,null,null,"b) two joint venturers simply because they share joint control of a joint venture;"]
["24C2-G",null,null,null,null,null,null,null,"c) providers of finance, trade unions, public utilities, and departments and agencies of a government that does not control, jointly control or significantly influence the reporting entity, simply by virtue of their normal dealings with an entity (even though they may affect the freedom of action of an entity or participate in its decision-making process); and"]
["24C2-G",null,null,null,null,null,null,null,"d) a customer, supplier, franchisor, distributor or general agent with whom an entity transacts a significant volume of business, simply by virtue of the resulting economic dependence."]
["24C2-G",null,null,null,null,24,null,"IAS 24:12","3. In the definition of a related party, an associate includes subsidiaries of the associate and a joint venture includes subsidiaries of the joint venture. Therefore, for example, an associate’s subsidiary and the investor that has significant influence over the associate are related to each other."]
[null,null,null,null,null,null,null,null,"Related party disclosures"]
[null,null,null,null,null,null,null,null,"All entities"]
[null,null,null,"24A",1,"24A","24A",null,"Is the entity controlled by another entity or an individual?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["24A-Y",null,null,"24AC1",2,"24A",null,"IAS 24:13","An entity shall disclose the name of its parent and, if different, its ultimate controlling party."]
["24A-Y","24AC1-G",null,null,null,null,null,"IAS 24:13","Note: Relationships between a parent and its subsidiaries shall be disclosed irrespective of whether there have been transactions between them."]
["24A-Y",null,null,"24AC2",2,"24A",null,"IAS 24:13","If neither the entity’s parent nor the ultimate controlling party produces consolidated financial statements available for public use, the name of the next most senior parent that does so shall also be disclosed."]
["24A-Y","24AC2-G",null,null,null,null,null,"IAS 24:16","Note: The next most senior parent is the first parent in the group above the immediate parent that produces consolidated financial statements available for public use."]
[null,null,null,"24C3",1,24,null,"IAS 24:14","To enable users of financial statements to form a view about the effects of related party relationships on an entity, it is appropriate to disclose the related party relationship when control exists, irrespective of whether there have been transactions between the related parties."]
["24C3-G",null,null,null,null,null,null,"IAS 24:15","Note: The requirement to disclose related party relationships between a parent and its subsidiaries is in addition to the disclosure requirements in IAS 27 and IFRS 12."]
[null,null,null,null,null,null,null,null,"Compensation of key management personnel"]
[null,null,null,"24B",1,"24B","24B","IAS 24:9","Did the entity have any related party transactions and outstanding balances with related parties, including compensation for its key management personnel?"]
["24B-G",null,null,null,null,null,null,null,"Note: A related party transaction is a transfer of resources, services or obligations between a reporting entity and a related party, regardless of whether a price is charged."]
[null,null,null,null,null," ",null,null,"If yes :"]
["24B-Y",null,null,"24BC1",2,"24B",null,"IAS 24:17","An entity shall disclose key management personnel compensation in total."]
["24B-Y",null,null,"24BC1",2,"24B",null,"IAS 24:17A","An entity is not required to apply the requirements in paragraph 17 If an entity obtains key management personnel services from another entity (the ‘management entity’)."]
["24B-Y","24BC1-G",null,null,null,null,null,"IAS 24:9","Notes:"]
["24B-Y","24BC1-G",null,null,null,null,null,null,"1) See guidance to IAS 24:9 above for the definition of key management personnel."]
["24B-Y","24BC1-G",null,null,null,null,null,null,"2) Compensation includes all employee benefits (as defined in IAS 19 Employee Benefits) including employee benefits to which IFRS 2 Share-based Payment applies. Employee benefits are all forms of consideration paid, payable or provided by the entity, or on behalf of the entity, in exchange for services rendered to the entity. It also includes such consideration paid on behalf of a parent of the entity in respect of the entity. Compensation includes:"]
["24B-Y","24BC1-G",null,null,null,null,null,null,"a) short-term employee benefits, such as wages, salaries and social security contributions, paid annual leave and paid sick leave, profit-sharing and bonuses (if payable within twelve months of the end of the period) and non-monetary benefits (such as medical care, housing, cars and free or subsidised goods or services) for current employees;"]
["24B-Y","24BC1-G",null,null,null,null,null,null,"b) post-employment benefits such as pensions, other retirement benefits, post-employment life insurance and post-employment medical care;"]
["24B-Y","24BC1-G",null,null,null,null,null,null,"c) other long-term employee benefits, including long-service leave or sabbatical leave, jubilee or other long-service benefits, long-term disability benefits and, if they are not payable wholly within twelve months after the end of the period, profit-sharing, bonuses and deferred compensation;"]
["24B-Y","24BC1-G",null,null,null,null,null,null,"d) termination benefits; and \n\ne) share-based payment."]
["24B-Y",null,null,null,null,"24B",null,null,"An entity shall disclose key management personnel compensation for each of the following categories:"]
["24B-Y",null,null,null,null,null,null,"IAS 24:17(a)","a) short-term employee benefits;"]
["24B-Y",null,null,null,null,null,null,"IAS 24:17(b)","b) post-employment benefits;"]
["24B-Y",null,null,null,null,null,null,"IAS 24:17(c)","c) other long-term benefits;"]
["24B-Y",null,null,null,null,null,null,"IAS 24:17(d)","d) termination benefits; and"]
["24B-Y",null,null,null,null,null,null,"IAS 24:17(e)","e) share-based payment."]
["24B-Y",null,null,null,null,null,null,null,"Transactions between related parties"]
["24B-Y",null,null,null,null,null,null,"IAS 24:9","Note: A related party transaction is a transfer of resources, services or obligations between a reporting entity and a related party, regardless of whether a price is charged."]
["24B-Y",null,null,"24BC2",2,"24B",null,"IAS 24:18","If an entity has had related party transactions during the periods covered by the financial statements, it shall disclose:"]
["24B-Y",null,null,null,null,null,null,null,"a) the nature of the related party relationship; and"]
["24B-Y",null,null,null,null,null,null,null,"b) information about those transactions and outstanding balances, including commitments, necessary for users to understand the potential effect of the relationship on the financial statements."]
["24B-Y","24BC2-G",null,null,null,null,null,"IAS 24:18","Note: These disclosure requirements are in addition to the requirements in paragraph 17 of IAS 24 to disclose key management personnel compensation (see above)."]
["24B-Y",null,null,null,null,"24B",null,null,"At a minimum, the information disclosed about related party transactions and outstanding balances shall include:"]
["24B-Y",null,null,null,null,null,null,"IAS 24:18(a)","a) the amount of the transactions;"]
["24B-Y",null,null,null,null,null,null,"IAS 24:18(b)","b) the amount of outstanding balances, including commitments, and:"]
["24B-Y",null,null,null,null,null,null,null,"i) their terms and conditions, including whether they are secured, and the nature of the consideration to be provided in settlement; and"]
["24B-Y",null,null,null,null,null,null,null,"ii) details of any guarantees given or received"]
["24B-Y",null,null,null,null,null,null,"IAS 24:18(c)","c) provisions for doubtful debts related to the amount of outstanding balances; and"]
["24B-Y",null,null,null,null,null,null,"IAS 24:18(d)","d) the expense recognised during the period in respect of bad or doubtful debts due from related parties."]
["24B-Y",null,null,null,null,"24B",null,"IAS 24:18A","Amounts incurred by the entity for the provision of key management personnel services that are provided by a separate management entity shall be disclosed."]
["24B-Y",null,null,"24BC3",2,"24B",null,"IAS 24:19","The disclosures required by paragraph 18 of IAS 24 (see above) shall be made separately for each of the following categories:"]
["24B-Y",null,null,null,null,null,null,"IAS 24:19(a)","a) the parent;"]
["24B-Y",null,null,null,null,null,null,"IAS 24:19(b)","b) entities with joint control of, or significant influence over, the entity;"]
["24B-Y",null,null,null,null,null,null,"IAS 24:19(c)","c) subsidiaries;"]
["24B-Y",null,null,null,null,null,null,"IAS 24:19(d)","d) associates;"]
["24B-Y",null,null,null,null,null,null,"IAS 24:19(e)","e) joint ventures in which the entity is a joint venturer;"]
["24B-Y",null,null,null,null,null,null,"IAS 24:19(f)","f) key management personnel of the entity or its parent; and"]
["24B-Y",null,null,null,null,null,null,"IAS 24:19(g)","g) other related parties."]
["24B-Y","24BC3-G",null,null,null,null,null,null,"Notes:"]
["24B-Y","24BC3-G",null,null,null,null,null,"IAS 24:20","1) The classification of amounts payable to, and receivable from, related parties in the different categories as required in paragraph 19 of IAS 24 (see above) is an extension of the disclosure requirement in IAS 1 Presentation of Financial Statements for information to be presented either in the statement of financial position or in the notes. The categories are extended to provide a more comprehensive analysis of related party balances and apply to related party transactions."]
["24B-Y","24BC3-G",null,null,null,null,null,"IAS 24:21","2) The following are examples of transactions that are disclosed if they are with a related party:"]
["24B-Y","24BC3-G",null,null,null,null,null,null,"a) purchases or sales of goods (finished or unfinished);"]
["24B-Y","24BC3-G",null,null,null,null,null,null,"b) purchases or sales of property and other assets;"]
["24B-Y","24BC3-G",null,null,null,null,null,null,"c) rendering or receiving of services;"]
["24B-Y","24BC3-G",null,null,null,null,null,null,"d) leases;"]
["24B-Y","24BC3-G",null,null,null,null,null,null,"e) transfers of research and development;"]
["24B-Y","24BC3-G",null,null,null,null,null,null,"f) transfers under licence agreements;"]
["24B-Y","24BC3-G",null,null,null,null,null,null,"g) transfers under finance arrangements (including loans and equity contributions in cash or in kind);"]
["24B-Y","24BC3-G",null,null,null,null,null,null,"h) provisions of guarantees or collateral;"]
["24B-Y","24BC3-G",null,null,null,null,null,null,"i) commitments to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised); and"]
["24B-Y","24BC3-G",null,null,null,null,null,null,"j) settlement of liabilities on behalf of the entity or by the entity on behalf of that related party."]
["24B-Y","24BC3-G",null,null,null,null,null,null,"IAS 37 Provisions, Contingent Liabilities and Contingent Assets defines executory contracts (see paragraph 21(i) above) as contracts under which neither party has performed any of its obligations or both parties have partially performed their obligations to an equal extent."]
["24B-Y","24BC3-G",null,null,null,null,null,null,"3) Participation by a parent or subsidiary in a defined benefit plan that shares risks between group entities is a transaction between related parties (see paragraph 42 of IAS 19(2011))."]
["24B-Y",null,null,null,null,"24B",null,"IAS 24:23","Disclosures that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions are made only if such terms can be substantiated."]
["24B-Y",null,null,null,null,"24B",null,"IAS 24:24","Items of a similar nature may be disclosed in aggregate except when separate disclosure is necessary for an understanding of the effects of related party transactions on the financial statements of the entity."]
[null,null,null,null,null,null,null,null,"Government-related entities"]
[null,null,null,"24C",1,"24C","24C",null,"Is the entity exempt from the disclosure requirements of related party transactions with the government?"]
["24C-G",null,null,null,null,null,null,"IAS 24:25","Note: A reporting entity is exempt from the disclosure requirements of paragraph 18 (see Tailoring Question 24B above) in relation to related party transactions and outstanding balances, including commitments, with:"]
["24C-G",null,null,null,null,null,null,null,"a) a government that has control or joint control of, or significant influence over, the reporting entity; and"]
["24C-G",null,null,null,null,null,null,null,"b) another entity that is a related party because the same government has control or joint control of, or significant influence over, both the reporting entity and the other entity."]
["24C-G",null,null,null,null,null,null,null,"Government refers to government, government agencies and similar bodies whether local, national, or international."]
[null,null,null,null,null," ",null,null,"If yes :"]
["24C-Y",null,null,null,null,"24C",null,"IAS 24:26","The entity shall disclose the following about the transactions and related outstanding balances referred to in paragraph 25 of IAS 24:"]
["24C-Y",null,null,null,null,null,null,null,"a) the name of the government and the nature of its relationship with the reporting entity (i.e. control, joint control or significant influence);"]
["24C-Y",null,null,"24CC1",2,null,null,null,"b) the following information in sufficient detail to enable users of the entity’s financial statements to understand the effect of related party transactions on its financial statements:"]
["24C-Y",null,null,null,null,null,null,null,"i) the nature and amount of each individually significant transaction; and"]
["24C-Y",null,null,"24CC2",2,null,null,null,"ii) for other transactions that are collectively, but not individually, significant, a qualitative or quantitative indication of their extent."]
["24C-Y","OR,24CC1-G,24CC2-G",null,null,null,null,null,null,"Note: Types of transactions include those listed in paragraph 21 of IAS 24 (see above)."]
["24C-Y","24CC1-G",null,null,null,null,null,"IAS 24:27","Note: In using its judgement to determine the level of detail to be disclosed in accordance with the requirements in paragraph 26(b) of IAS 24 (see above), the reporting entity shall consider the closeness of the related party relationship and other factors relevant in establishing the level of significance of the transaction such as whether it is:"]
["24C-Y","24CC1-G",null,null,null,null,null,null,"a) significant in terms of size;"]
["24C-Y","24CC1-G",null,null,null,null,null,null,"b) carried out on non-market terms;"]
["24C-Y","24CC1-G",null,null,null,null,null,null,"c) outside normal day-to-day business operations, such as the purchase and sale of businesses;"]
["24C-Y","24CC1-G",null,null,null,null,null,null,"d) disclosed to regulatory or supervisory authorities;"]
["24C-Y","24CC1-G",null,null,null,null,null,null,"e) reported to senior management;"]
["24C-Y","24CC1-G",null,null,null,null,null,null,"f) subject to shareholder approval."]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS26P","index":54,"n_rows":89,"n_cols":7,"rows_kept":89,"cut":false,"hidden":false,"merged":[]}
[null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,"IAS 26","Accounting and Reporting by Retirement Benefit Plans",null,null,"No"]
[null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 26, which should be applied in the financial statements of retirement benefit plans where such financial statements are prepared. Retirement benefit plans are sometimes referred to by various other names such as ‘pension schemes’, ‘superannuation schemes’ or ‘retirement benefit schemes’. ",null,null,"Guidance"]
[null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
[null,null,"IAS 26:12","Retirement benefit plans are normally described as either defined contribution or defined benefit plans, each having their own distinctive characteristics. Occasionally plans exist that contain characteristics of both. Such hybrid plans are considered to be defined benefit plans for the purpose of IAS 26.",null,null,"Hide"]
[null,null,"IAS 26:2","IAS 26 regards a retirement benefit plan as a reporting entity separate from the employers of the participants of the plan. All other IFRSs apply to the financial statements of retirement benefit plans to the extent that they are not superseded by IAS 26. IAS 26 complements IAS 19 Employee Benefits, the Standard concerned with the determination of the cost of retirement benefits in the financial statements of employers having plans. ",null,null,"Yes"]
[null,null,"IAS 26:3","IAS 26 deals with accounting and reporting by the plan to all participants (as defined) as a group. It does not deal with reports to individual participants about their retirement benefits.",null,null,"No"]
[null,null,"IAS 26:5","IAS 26 applies to defined contribution schemes and defined benefit schemes regardless of the creation or otherwise of a separate fund (which may or may not have a separate legal identity and may or may not have trustees) to which contributions are made and from which retirement benefits are paid.",null,null,"Guidance"]
[null,null,"IAS 26:6","Retirement benefit plans with assets invested with insurance companies are subject to the same accounting and funding requirements as privately invested arrangements and, accordingly, are within the scope of IAS 26 unless the contract with the insurance company is in the name of a specified participant or group of participants and the retirement benefit obligation is solely the responsibility of the insurance company."]
[null,null,null,"New or amended presentation/disclosure requirements effective for the first time \n\nNone"]
[null,null,null,"New or amended paragraphs not yet effective\n\nNone"]
["TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,"Defined contribution plans"]
["26A","26A",null,"Is it a defined contribution plan (if the plan contains characteristics of both defined contribution plans and defined benefit plans, it is considered to be a defined benefit plan for the purpose of IAS 26)?"]
[" ",null,null,"If yes :"]
["26A",null,"IAS 26:13","The financial statements of a defined contribution plan shall contain:"]
[null,null,null,"a)      a statement of net assets available for benefits; and"]
[null,null,null,"b)      a description of the funding policy."]
[null,null,null,"The financial statements usually include:"]
["26A",null,"IAS 26:16(a)","a)       a description of significant activities for the period and the effect of any changes relating to the plan, and its membership and terms and conditions; "]
["26A",null,"IAS 26:16(b)","b)       statements reporting on the transactions and investment performance for the period and the financial position of the plan at the end of the period; and"]
["26A",null,"IAS 26:16(c)","c)       a description of the investment policies."]
[null,null,"IAS 26:16","Note: The disclosures set out in paragraph 16 of IAS 26 (see above) are designed to achieve the primary objective of reporting by a defined contribution plan, i.e. to provide information about the plan and the performance of its investments."]
[null,null,null,"Defined benefit plans"]
["26B","26B",null,"Is it a defined benefit plan (if the plan contains characteristics of both defined contribution plans and defined benefit plans, it is considered to be a defined benefit plan for the purpose of IAS 26)?"]
[" ",null,null,"If yes :"]
[null,null,null,"The financial statements of a defined benefit plan shall contain either:"]
["26B",null,"IAS 26:17(a)","a)      a statement that shows:"]
[null,null,null,"i)        the net assets available for benefits;"]
[null,null,null,"ii)       the actuarial present value of promised retirement benefits, distinguishing between vested benefits and non-vested benefits; and "]
[null,null,null,"iii)      the resulting excess or deficit; or"]
["26B",null,"IAS 26:17(b)","b)      a statement of net assets available for benefits including either:"]
[null,null,null,"i)        a note disclosing the actuarial present value of promised retirement benefits, distinguishing between vested benefits and non-vested benefits; or"]
[null,null,null,"ii)       a reference to this information in an accompanying actuarial report."]
[null,null,"IAS 26:17","Note: If an actuarial valuation has not been prepared at the date of the financial statements, the most recent valuation shall be used as a base."]
["26B",null,"IAS 26:17","If an actuarial valuation has not been prepared at the date of the financial statements, the date of the most recent valuation that has been used shall be disclosed."]
["26B ",null,"IAS 26:18","For the purposes of paragraph 17 of IAS 26 (see above):"]
[null,null,null,"a)      the actuarial present value of promised retirement benefits shall be based on the benefits promised under the terms of the plan on service rendered to date using either current salary levels or projected salary levels: and"]
[null,null,null,"b)      the basis used shall be disclosed in the financial statements."]
["26B",null,"IAS 26:18","The effect of any changes in actuarial assumptions that have had a significant effect on the actuarial present value of promised retirement benefits shall be disclosed."]
["26B",null,"IAS 26:19","The financial statements shall explain the relationship between the actuarial present value of promised retirement benefits and the net assets available for benefits, and the policy for the funding of promised benefits."]
["26B",null,"IAS 26:22","The financial statements usually include:"]
[null,null,"IAS 26:22(a)","a)      a description of significant activities for the period and the effect of any changes relating to the plan, and its membership and terms and conditions;"]
[null,null,"IAS 26:22(b)","b)      statements reporting on the transactions and investment performance for the period and the financial position of the plan at the end of the period;"]
[null,null,"IAS 26:22(c)","c)       actuarial information either as part of the statements or by way of a separate report; and"]
[null,null,"IAS 26:22(d)","d)      a description of the investment policies."]
[null,null,"IAS 26:22","Note: The disclosures set out in paragraph 22 of IAS 26 (see above) are designed to achieve the primary objective of reporting by a defined benefit plan, i.e. periodically to provide information about the financial resources and activities of the plan that is useful in assessing the relationships between the accumulation of resources and plan benefits over time. See paragraphs 28 to 31 of IAS 26 for further considerations as to the appropriate way to present the required information."]
["26B",null,"IAS 26:26","In addition to the disclosure of the actuarial present value of promised retirement benefits, sufficient explanation may need to be been given so as to clearly indicate the context in which the actuarial present value of promised retirement benefits should be read. "]
[null,null,"IAS 26:26","Note: Such explanation may be in the form of information about the adequacy of the planned future funding and of the funding policy based on salary projections. This may be included in the financial statements or in the actuary’s report."]
[null,null,null,"All plans"]
[26,null,"IAS 26:32","Note: Retirement benefit plan investments shall be carried at fair value. In the case of marketable securities, fair value is market value."]
[26,null,"IAS 26:32","Where plan investments are held for which an estimate of fair value is not possible, disclosure shall be made of the reason why fair value is not used."]
[26,null,"IAS 26:33","To the extent that investments are carried at amounts other than market value or fair value, fair value is generally also disclosed. "]
[26,null,null,"The financial statements of the retirement benefit plan, whether defined benefit or defined contribution, shall also contain the following information:"]
[null,null,"IAS 26:34(a)","a)      a statement of changes in net assets available for benefits;"]
[null,null,"IAS 26:34(b)","b)      a summary of significant accounting policies; and"]
[null,null,"IAS 26:34(c)","c)       a description of the plan and the effect of any changes in the plan during the period."]
[null,null,null,"The financial statements provided by retirement benefit plans include the following, if applicable:"]
[26,null,"IAS 26:35(a)","a)      a statement of net assets available for benefits disclosing:"]
[null,null,null,"i)        assets at the end of the period suitably classified;"]
[null,null,null,"ii)       the basis of valuation of assets;"]
[null,null,null,"iii)      details of any single investment exceeding either 5% of the net assets available for benefits or 5% of any class or type of security;"]
[null,null,null,"iv)      details of any investment in the employer; and"]
[null,null,null,"v)       liabilities other than the actuarial present value of promised retirement benefits;"]
[26,null,"IAS 26:35(b)","b)      a statement of changes in net assets available for benefits showing the following:"]
[null,null,null,"i)        employer contributions;"]
[null,null,null,"ii)       employee contributions;"]
[null,null,null,"iii)      investment income such as interest and dividends;"]
[null,null,null,"iv)      other income;"]
[null,null,null,"v)       benefits paid or payable (analysed, for example, as retirement, death and disability benefits, and lump sum payments);"]
[null,null,null,"vi)      administrative expenses;"]
[null,null,null,"vii)     other expenses;"]
[null,null,null,"viii)    taxes on income;"]
[null,null,null,"ix)      profits and losses on disposal of investments and changes in value of investments; and"]
[null,null,null,"x)       transfers from and to other plans;"]
[26,null,"IAS 26:35(c)","c)       a description of the funding policy;"]
[26,null,"IAS 26:35(d)","d)      for defined benefit plans, the actuarial present value of promised retirement benefits (which may distinguish between vested benefits and non-vested benefits) based on the benefits promised under the terms of the plan, on service rendered to date and using either current salary levels or projected salary levels; and "]
[null,null,"IAS 26:35(d)","Note: This information may be included in an accompanying actuarial report to be read in conjunction with the related financial statements."]
[26,null,"IAS 26:35(e)","e)      for defined benefit plans, a description of the significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits."]
[26,null,null,"The report of a retirement benefit plan contains a description of the plan, either as part of the financial information or in a separate report. It may contain the following:"]
[null,null,"IAS 26:36(a)","a)      the names of the employers and the employee groups covered;"]
[null,null,"IAS 26:36(b)","b)      the number of participants receiving benefits and the number of other participants, classified as appropriate;"]
[null,null,"IAS 26:36(c)","c)       the type of plan - defined contribution or defined benefit;"]
[null,null,"IAS 26:36(d)","d)      a note as to whether participants contribute to the plan;"]
[null,null,"IAS 26:36(e)","e)      a description of the retirement benefits promised to participants;"]
[null,null,"IAS 26:36(f)","f)       a description of any plan termination terms; and"]
[null,null,"IAS 26:36(g)","g)      changes in items (a) to (f) above during the period covered by the report."]
[null,null,"IAS 26:36","Note: It is not uncommon to refer to other documents that are readily available to users and in which the plan is described, and to include only information on subsequent changes in the report."]

{"sheet":"IAS27(2011)A","index":55,"n_rows":41,"n_cols":12,"rows_kept":41,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQsummary","Yes"]
[null,null,null,null,null,null,null,"IAS 27(2011)","Separate Financial Statements",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses IAS 27 Separate Financial Statements (2011) accounting requirements for investments in subsidiaries, joint ventures and associates when an entity prepares separate financial statements.\n",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,null,null,"Show"]
[null,null,null,null,null,null,null,null,"For additional guidance, select \"Show\" in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"None",null,null,"No"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"None"]
["-G",null,null,null,null,null,null,"IAS 27(2011):2","SCOPE NOTE\n\nIAS 27(2011) shall be applied in accounting for investments in subsidiaries, joint ventures and associates when an entity elects, or is required by local regulations, to present separate financial statements."]
["-G",null,null,null,null,null,null,"IAS 27(2011):3","IAS 27(2011) does not mandate which entities produce separate financial statements. It applies when an entity prepares separate financial statements that comply with IFRSs."]
["-G",null,null,null,null,null,null,"IAS 27(2011):19","If an entity applies IAS 27(2011) but does not yet apply IFRS 9 Financial Instruments, any reference to IFRS 9 shall be read as a reference to IAS 39 Financial Instruments: Recognition and Measurement."]
[null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Accounting for investments in separate financial statements"]
[null,null,null,"27A",1,"27A","27A",null,"Has the entity prepared separate financial statements?","Yes"]
["27A-G",null,null,null,null,null,null,"IAS 27(2011):4","Note: Separate financial statements are those presented by an entity in which the entity could elect, subject to the requirements in this Standard, to account for its investments  in subsidiaries, joint ventures and associates either at cost, or in accordance with IFRS 9 Financial Instruments, or using the equity method as described in IAS 28 Investments in Associates and Joint Ventures."]
["27A-G",null,null,null,null,null,null,"IAS 27(2011):6","Note: Separate financial statements are those presented in addition to consolidated financial statements or in addition to the financial statements of an investor that does not have investments in subsidiaries but has investments in associates or joint ventures in which the investments in associates or joint ventures are required by IAS 28 to be accounted for using the equity method, other than in the circumstances set out in paragraphs 8–8A."]
["27A-G",null,null,null,null,null,null,"IAS 27(2011):7","Note: The financial statements of an entity that does not have a subsidiary, associate or joint venturer’s interest in a joint venture are not separate financial statements."]
["27A-G",null,null,null,null,null,null,"IAS 27(2011):8","Note: An entity that is exempted in accordance with paragraph 4(a) of IFRS 10 from consolidation or paragraph 17 of IAS 28 (as amended in 2011) from applying the equity method may present separate financial statements as its only financial statements.\n"]
["27A-G",null,null,null,null,null,null,"IAS 27(2011):4","Note: Consolidated financial statements are the financial statements of a group in which assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity."]
[null,null,null,null,null,null,null,null,"If yes :"]
["27A-Y",null,null,null,null,"27A",null,"IAS 27(2011):10","In preparing its separate financial statements, has the entity accounted for its investment in subsidiaries, joint ventures and associates using either:"]
["27A-Y",null,null,null,2,"27A",null,null,"a) at cost; "]
["27A-Y",null,null,null,2,"27A",null,null,"b) in accordance with IFRS 9 or;"]
["27A-Y",null,null,null,2,"27A",null,null,"c) using the equity method as described in IAS 28."]
["27A-Y",null,null,null,null,"27A",null,"IAS 27(2011):10","Has the entity applied  the same accounting for each category of investments?"]
["27A-Y",null,null,null,2,"27A",null,"IAS 27(2011):10","Have investments accounted for at cost or using the equity method been accounted for in accordance with IFRS 5 when they are classified as held for sale or held for distribution (or included in a disposal group that is classified as held for sale or for distribution) in accordance with IFRS 5?"]
["27A-Y",null,null,null,null,"27A"," ","IAS 27(2011):10","Has the measurement of investments accounted for in accordance with IFRS 9 not changed even if the investments are classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with IFRS 5?"]
["27A-Y",null,null,null,null,"27A"," ","IAS 27(2011):11","If an entity has elected to measure its investments in associates or joint ventures at fair value through profit or loss in accordance with IFRS 9, has the entity also accounted for those investments in the same way in the separate financial statements?"]
["27A-Y",null,null,"27AC1",2,"27A",null,"IAS 27(2011):11A","If a parent is required, in accordance with paragraph 31 of IFRS 10, to measure its investment in a subsidiary at fair value through profit or loss in accordance with IFRS 9, has the entity accounted for its investment in a subsidiary in the same way in its separate financial statements ?"]
["27A-Y","27AC1-G",null,null,null,null,null,"IAS 27(2011):11B","When a parent ceases to be an investment entity, or becomes an investment entity, it shall account for the change from the date when the change in status occurred, as follows:\na) when an entity ceases to be an investment entity, the entity shall account for an investment in a subsidiary, in accordance with paragraph 10. The date of the change of status shall be the deemed acquisition date. The fair value of the subsidiary at the deemed acquisition date shall represent the transferred deemed consideration when accounting for the investment in accordance with paragraph 10.\nb) when an entity becomes an investment entity, it shall account for an investment in a subsidiary at fair value through profit or loss in accordance with IFRS 9. The difference between the previous carrying amount of the subsidiary and its fair value at the date of the change of status of the investor shall be recognised as a gain or loss in profit or loss. The cumulative amount of any gain or loss previously recognised in other comprehensive income in respect of those subsidiaries shall be treated as if the investment entity had disposed of those subsidiaries at the date of change in status."]
["27A-Y",null,null,null,2,"27A",null,"IAS 27(2011):12","Has the parent recognised dividends from a subsidiary, a joint venture or an associate in  the separate financial statements of an entity when  the entity’s right to receive the dividend is established? "]
["27A-Y",null,null,null,null,null,null,"IAS 27(2011):12","Has the parent recognised the dividend in profit or loss unless the entity elects to use the equity method, in which case the dividend is recognised as a reduction from the carrying amount of the investment?"]
["27A-Y",null,null,"27AC5",2,"27A",null,"IAS 27(2011):13","When a parent reorganises the structure of its group by establishing a new entity as its parent in a manner that satisfies the following criteria, and the new parent accounts for its investment in the original parent in accordance with paragraph 10(a) in its separate financial statements, has the new parent measured cost at the carrying amount of its share of the equity items shown in the separate financial statements of the original parent at the date of the reorganisation?"]
["27A-Y",null,null,null,null,null,null,null,"a)      the new parent obtains control of the original parent by issuing equity instruments in exchange for existing equity instruments of the original parent;"]
["27A-Y",null,null,null,null,null,null,null,"b)      the assets and liabilities of the new group and the original group are the same immediately before and after the reorganisation; and"]
["27A-Y",null,null,null,null,null,null,null,"c)       the owners of the original parent before the reorganisation have the same absolute and relative interests in the net assets of the original group and the new group immediately before and after the reorganisation."]
["27A-Y","27AC5-G",null,null,null,null,null,"IAS 27(2011):14","Note: Similarly, an entity that is not a parent might establish a new entity as its parent in a manner that satisfies the criteria in paragraph 13. The requirements in paragraph 13 apply equally to such reorganisations. In such cases, references to 'original parent' and 'original group' are to the 'original entity'."]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS27(2011)P","index":56,"n_rows":35,"n_cols":11,"rows_kept":35,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"IAS 27(2011)","Separate Financial Statements",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 27 Separate Financial Statements (2011) for investments in subsidiaries, joint ventures and associates when an entity prepares separate financial statements. ",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\nNone\n",null,null,"Hide"]
["-G",null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\nNone",null,null,"Yes"]
["-G",null,null,null,null,null,"\n\nIAS 27(2011):19","SCOPE NOTE\n\nIf an entity applies IAS 27(2011) but does not yet apply IFRS 9 Financial Instruments, any reference to IFRS 9 shall be read as a reference to IAS 39 Financial Instruments: Recognition and Measurement.",null,null,"No"]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments","Guidance"]
[null,null,"27A",1,"27A","27A","IAS 27(2011):16","Has the parent, in accordance with paragraph 4(a) of IFRS 10, elected not to prepare consolidated financial statements and instead prepares separate financial statements?"]
[null,null,null,null,null,null,null,"If yes :"]
["27A-Y",null,null,null,"27A"," ",null,"Has it disclosed in those separate financial statements:"]
["27A-Y",null,null,null,"27A"," ","IAS 27(2011):16(a)","a) the fact that the financial statements are separate financial statements; that the exemption from consolidation has been used; the name and principal place of business (and country of incorporation, if different) of the entity whose consolidated financial statements that comply with IFRSs have been produced for public use; and the address where those consolidated financial statements are obtainable.\n"]
["27A-Y",null,null,null,"27A"," ","IAS 27(2011):16(b)","b) a list of significant investments in subsidiaries, joint ventures and associates, including:\n"]
["27A-Y",null,null,null,"27A"," ",null,"i) the name of those investees.\n"]
["27A-Y",null,null,null,"27A",null,null,"ii) the principal place of business (and country of incorporation, if different) of those investees.\n"]
["27A-Y",null,null,null,"27A",null,null,"iii) its proportion of the ownership interest (and its proportion of the voting rights, if different) held in those investees.\n"]
["27A-Y",null,null,null,"27A",null,"IAS 27(2011):16(c.)","c) a description of the method used to account for the investments listed under (b).\n"]
[null,null,"27B",1,"27B","27B","IAS 27(2011):16A","Is the parent an investment entity (as defined by IFRS 10)?"]
[null,null,null,null,null,null,null,"If yes :"]
["27B-Y",null,"27B1",2,"27B-1",null,"IAS 27(2011):16A","Has the investment entity  that is a parent (other than a parent covered by paragraph 16) prepared, in accordance with paragraph 8A, separate financial statements as its only financial statements ?"]
[null,null,null,null,null,null,null,"If yes :"]
["27B-Y","27B1-Y",null,null,"27B-1",null,"IAS 27(2011):16A","Has the entity disclosed that fact?"]
["27B-Y","27B1-Y",null,null,"27B-1",null,"IAS 27(2011):16A","Has the investment entity also presented the disclosures relating to investment entities required by IFRS 12 Disclosure of Interests in Other Entities.?\n"]
[null,null,"27C",1,"27C","27C","IAS 27(2011):17","When a parent (other than a parent covered by paragraph 16 - 16A) or an investor with joint control of, or significant influence over, an investee prepares separate financial statements, has the parent or investor identified the financial statements prepared in accordance with IFRS 10, IFRS 11 or IAS 28 (as amended in 2011) to which they relate?\n"]
[null,null,null,null,null,null,null,"If yes :"]
["27C-Y",null,null,null,"27C"," ",null,"Has the parent or investor disclosed in its separate financial statements:\n"]
["27C-Y",null,null,null,"27C"," ",null,"a) the fact that the statements are separate financial statements and the reasons why those statements are prepared if not required by law.\n"]
["27C-Y",null,null,null,"27C"," ",null,"b) a list of significant investments in subsidiaries, joint ventures and associates, including:\n"]
["27C-Y",null,null,null,null," ",null,"i) the name of those investees.\n"]
["27C-Y",null,null,null,null," ",null,"ii) the principal place of business (and country of incorporation, if different) of those investees.\n"]
["27C-Y",null,null,null,null,null,null,"iii) its proportion of the ownership interest (and its proportion of the voting rights, if different) held in those investees.\n"]
["27C-Y",null,null,null,"27C",null,null,"c) a description of the method used to account for the investments listed under (b).\n"]
[]
[null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS28(2011)A","index":57,"n_rows":165,"n_cols":15,"rows_kept":165,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQsummary","Yes"]
[null,null,null,null,null,null,null,null,null,null,"IAS 28(2011)","Investments in Associates and Joint Ventures",null,null,"No"]
[null,null,null,null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IAS 28(2011) Investments in Associates and Joint Ventures, which prescribes the accounting for investments in associates and joint ventures and sets the requirements for the application of the equity method when accounting for investments in associates and joint ventures. The primary issues are identifying whether significant influence exists and the application of the equity method.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,null,null,"For additional guidance, select \"Show\" in the next column",null,null,"No"]
["-G",null,null,null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time",null,null,"Show"]
["-G",null,null,null,null,null,null,null,null,null,"IAS 28(2011):45G","Long-term Interests in Associates and Joint Ventures, issued in October 2017, added paragraph 14A and deleted paragraph 41. An entity shall apply those amendments retrospectively in accordance with IAS 8 for annual reporting periods beginning on or after 1 January 2019, except as specified in paragraphs 45H–45K. ",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,null,null,"IAS 28(2011):45H","An entity that first applies the amendments in paragraph 45G at the same time it first applies IFRS 9 shall apply the transition requirements in IFRS 9 to the long-term interests described in paragraph 14A."]
["-G",null,null,null,null,null,null,null,null,null,"IAS 28(2011):45I","An entity that first applies the amendments in paragraph 45G after it first applies IFRS 9 shall apply the transition requirements in IFRS 9 necessary for applying the requirements set out in paragraph 14A to long-term interests. For that purpose, references to the date of initial application in IFRS 9 shall be read as referring to the beginning of the annual reporting period in which the entity first applies the amendments (the date of initial application of the amendments). The entity is not required to restate prior periods to reflect the application of the amendments. The entity may restate prior periods only if it is possible without the use of hindsight."]
["-G",null,null,null,null,null,null,null,null,null,"IAS 28(2011):45J","When first applying the amendments in paragraph 45G, an entity that applies the temporary exemption from IFRS 9 in accordance with IFRS 4 Insurance Contracts is not required to restate prior periods to reflect the application of the amendments. The entity may restate prior periods only if it is possible without the use of hindsight."]
["-G",null,null,null,null,null,null,null,null,null,"IAS 28(2011):45K"," If an entity does not restate prior periods applying paragraph 45I or paragraph 45J, at the date of initial application of the amendments it shall recognise in the opening retained earnings (or other component of equity, as appropriate) any difference between: \n\na) the previous carrying amount of long-term interests described in paragraph 14A at that date; and\n\nb) the carrying amount of those long-term interests at that date.\n"]
["-G",null,null,null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective"]
["-G",null,null,null,null,null,null,null,null,null,"IAS 28(2011):45C","Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28), issued in September 2014 and amended in December 2015, amended paragraphs 28 and 30 and added paragraphs 31A–31B. An entity shall apply those amendments prospectively to the sale or contribution of assets occurring in annual periods beginning on or after a date to be determined by the IASB. Earlier application is permitted. If an entity applies that amendment for an earlier period, it shall disclose that fact."]
["-G",null,null,null,null,null,null,null,null,null,"IAS 28(2011):45F"," IFRS 17, issued in May 2017, amended paragraph 18. An entity shall apply that amendment when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,null,null,"IAS 28(2011):2","SCOPE NOTE \n\nIAS 28(2011) shall be applied to all entities that are investors with joint control of, or significant influence over, an investee."]
["-G",null,null,null,null,null,null,null,null,null,"IAS 28(2011):46","If an entity applies IAS 28(2011) but does not yet apply IFRS 9 Financial Instruments, any reference to IFRS 9 shall be read as a reference to IAS 39 Financial Instruments: Recognition and Measurement."]
["-G",null,null,null,null,null,null,null,null,null,"IAS 28(2011):IN8","An entity uses the equity method to account for its investments in associates or joint ventures in its consolidated financial statements. An entity that does not have any subsidiaries also uses the equity method to account for its investments in associates or joint ventures in its financial statements even though those are not described as consolidated financial statements. An entity could elect to use the equity method in its separate financial statements that it presents in accordance with IAS 27 Separate Financial Statements."]
[null,null,null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,null,null,"Detailed compliance Questions"]
[null,null,null,null,null,null,null,null,null,null,null,"Requirement to account for associates or joint ventures using the equity method"]
[null,null,null,null,null,null,"28A",1,"28A","28A",null,"Does the reporting entity exercise significant influence over one or more entities or is the reporting entity a party to a joint venture that has joint control of that joint venture?"]
["28A-G",null,null,null,null,null,null,null,null,null,"IAS 28(2011):3","Note: Significant influence is defined as the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies."]
["28A-G",null,null,null,null,null,null,null,null,null,"IAS 28(2011):5","If an entity holds, directly or indirectly (e.g., through subsidiaries), 20% or more of the voting power of the investee, it is presumed that the entity has significant influence, unless it can be clearly demonstrated that this is not the case. Conversely, if the entity holds, directly or indirectly (e.g., through subsidiaries), less than 20 per cent of the voting power of the investee, it is presumed that the entity does not have significant influence, unless such influence can be clearly demonstrated. A substantial or majority ownership by another investor does not necessarily preclude an entity from having significant influence."]
["28A-G",null,null,null,null,null,null,null,null,null,"IAS 28(2011):3","Note: A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement."]
["28A-G",null,null,null,null,null,null,null,null,null,"IAS 28(2011):3","Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control."]
[null,null,null,null,null,null,null,null,null,null,null,"If yes :"]
["28A-Y",null,null,null,null,null,"28A1",2,"28A-1",null,"IAS 28(2011):16","Are all investments in associates or a joint venture accounted for using the equity method?"]
[null,null,null,null,null,null,null,null," ",null,null,"If no :"]
["28A-Y","28A1-N",null,null,null,null,"28A1C1",3,"28A-1",null,"IAS 28(2011):17","Are all investments in associates or a joint venture accounted for using the equity method, except when the entity is a parent that is exempt from preparing consolidated financial statements by the scope exception in paragraph 4(a) of IFRS 10 or if all of the following apply:"]
["28A-Y","28A1-N",null,null,null,null,null,null,null,null,null,"a) the entity is a wholly-owned subsidiary, or is a partially-owned subsidiary of another entity and its other owners, including those not otherwise entitled to vote, have been informed about, and do not object to, the entity not applying the equity method;"]
["28A-Y","28A1-N",null,null,null,null,null,null,null,null,null,"b) the entity’s debt or equity instruments are not traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local and regional markets);"]
["28A-Y","28A1-N",null,null,null,null,null,null,null,null,null,"c) the entity did not file, nor is it in the process of filing, its financial statements with a securities commission or other regulatory organisation, for the purpose of issuing any class of instruments in a public market; and"]
["28A-Y","28A1-N",null,null,null,null,null,null,null,null,null,"d) The ultimate or any intermediate parent of the entity produces financial statements available for public use that comply with IFRSs, in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with IFRS 10."]
["28A-Y","28A1-N","28A1C1-G",null,null,null,null,null,null,null,"IAS 28(2011):18","Note: When an investment in an associate or a joint venture is held by, or is held indirectly through, an entity that is a venture capital organisation, or a mutual fund, unit trust and similar entities including investment-linked insurance funds, the entity may elect to measure that investment at fair value through profit or loss in accordance with IFRS 9.  An entity shall make this election separately for each associate or joint venture at initial recognition of the associate or joint venture."]
["28A-Y","28A1-N","28A1C1-G",null,null,null,null,null,null,null,"IAS 28(2011):18","Note: When an investment in an associate or a joint venture is held by, or is held indirectly through, an entity that is a venture capital organisation, or a mutual fund, unit trust and similar entities including investment-linked insurance funds, the entity may elect to measure investments in those associates and joint ventures at fair value through profit or loss in accordance with IFRS 9. An example of an investment-linked insurance fund is a fund held by an entity as the underlying items for a group of insurance contracts with direct participation features. An entity shall make this election separately for each associate or joint venture, at initial recognition of the associate or joint venture. (See IFRS 17 Insurance Contracts for terms used in this paragraph that are defined in that Standard.)"]
["28A-Y","28A1-N","28A1C1-G",null,null,null,null,null,null,null,"IAS 28(2011):45F"," IFRS 17, issued in May 2017, amended paragraph 18. An entity shall apply that amendment when it applies IFRS 17."]
["28A-Y","28A1-N","28A1C1-G",null,null,null,null,null,null,null,"IAS 28(2011):14","Note: IFRS 9 Financial Instruments does not apply to interests in associates and joint ventures that are accounted for using the equity method. When instruments containing potential voting rights in substance currently give access to the returns associated with an ownership interest in an associate or a joint venture, the instruments are not subject to IFRS 9. In all other cases, instruments containing potential voting rights in an associate or a joint venture are accounted for in accordance with IFRS 9."]
["28A-Y","28A1-N","28A1C1-G",null,null,null,null,null,null,null,"IAS 28(2011):14A","Note: An entity also applies IFRS 9 to other financial instruments in an associate or joint venture to which the equity method is not applied. These include long-term interests that, in substance, form part of the entity’s net investment in an associate or joint venture (see paragraph 38). An entity applies IFRS 9 to such long-term interests before it applies paragraph 38 and paragraphs 40–43 of this Standard. In applying IFRS 9, the entity does not take account of any adjustments to the carrying amount of long-term interests that arise from applying this Standard."]
["28A-Y","28A1-N","28A1C1-G",null,null,null,null,null,null,null,"IAS 28(2011):19","Note: When an entity has an investment in an associate, a portion of which is held indirectly through a venture capital organisation, or a mutual fund, unit trust and similar entities including investment-linked insurance funds, the entity may elect to measure that portion of the investment in the associate at fair value through profit or loss in accordance with IFRS 9 regardless of whether the venture capital organisation, or the mutual fund, unit trust and similar entities including investment-linked insurance funds, has significant influence over that portion of the investment. If the entity makes that election, the entity shall apply the equity method to any remaining portion of its investment in an associate that is not held through a venture capital organisation, or a mutual fund, unit trust and similar entities including investment-linked insurance funds."]
["28A-Y",null,null,null,null,null,"28AC1",2,"28A",null,"IAS 28(2011):20","Have investments that are classified as held for sale in accordance with IFRS 5, and therefore not accounted for using the equity method, been accounted for in accordance with IFRS 5?"]
["28A-Y","28AC1-G",null,null,null,null,null,null,null,null,"IAS 28(2011):20","Note: An entity shall apply IFRS 5 to an investment, or a portion of an investment, in an associate or a joint venture that meets the criteria to be classified as held for sale. Any retained portion of an investment in an associate or a joint venture that has not been classified as held for sale shall be accounted for using the equity method until disposal of the portion that is classified as held for sale takes place."]
["28A-Y",null,null,null,null,null,null,null,"28A",null,"IAS 28(2011):20","For investments previously classified as held for sale in which the disposal has occurred, has the entity accounted for its retained interest in the associate or joint venture in accordance with IFRS 9 unless the retained interest continues to be an associate or a joint venture, in which case, has the entity used the equity method?"]
["28A-Y",null,null,null,null,null,null,null,"28A",null,"IAS 28(2011):21","When an investment in an associate or a joint venture has previously been classified as held for sale in accordance with IFRS 5, but it no longer meets the criteria to be so classified, has the entity accounted for the investment using the equity method retrospectively as from the date of its classification as held for sale and amended the financial statements for the periods since such classification?"]
["28A-Y",null,null,null,null,null,null,null,null,null,null,"Significant influence"]
["28A-Y",null,null,null,null,null,"28AC2",2,"28A",null,"IAS 28(2011):5","If the reporting entity holds, directly or indirectly, 20% or more of the voting power of the investee, has it accounted for the investment as an associate unless it can clearly be demonstrated that it does not have significant influence?"]
["28A-Y","28AC2-G",null,null,null,null,null,null,null,null,null,"Note: A substantial or majority ownership by another entity does not necessarily preclude an entity from having significant influence."]
["28A-Y",null,null,null,null,null,"28AC3",2,"28A",null,"IAS 28(2011):5","If the reporting entity holds, directly or indirectly, less than 20% of the voting power of the investee, has it been presumed that the entity does not have significant influence (and, therefore, the investment has not been accounted for as an associate) except where such influence can be clearly demonstrated?"]
["28A-Y","28AC3-G",null,null,null,null,null,null,null,null,"IAS 28(2011):6","Note: The existence of significant influence by an entity is usually evidenced in one or more of the following ways:"]
["28A-Y","28AC3-G",null,null,null,null,null,null,null,null,null,"•   representation on the board of directors or equivalent governing body of the investee;\n"]
["28A-Y","28AC3-G",null,null,null,null,null,null,null,null,null,"•   participation in policy-making processes, including participation in decisions about dividends or other distributions;\n"]
["28A-Y","28AC3-G",null,null,null,null,null,null,null,null,null,"•   material transactions between the entity and the investee;"]
["28A-Y","28AC3-G",null,null,null,null,null,null,null,null,null,"•   interchange of managerial personnel; or\n"]
["28A-Y","28AC3-G",null,null,null,null,null,null,null,null,null,"•   provision of essential technical information.\n"]
["28A-Y",null,null,null,null,null,"28AC4",2,"28A",null,"IAS 28(2011):7","When assessing whether the reporting entity has significant influence over another entity, have the existence and effect of all potential voting rights that are currently exercisable or convertible been considered, including those held by other entities?"]
["28A-Y","28AC4-G",null,null,null,null,null,null,null,null,"IAS 28(2011):7","Note: Potential voting rights may include share warrants, share call options, debt or equity instruments that are convertible into ordinary shares, or other similar instruments that have the potential, if exercised or converted, to give the entity additional voting power or reduce another party’s voting power over the financial and operating policies of another entity. Potential voting rights are not currently exercisable or convertible when, for example, they cannot be exercised or converted until a future date or until the occurrence of a future event."]
["28A-Y",null,null,null,null,null,null,null,"28A",null,"IAS 28(2011):8","When assessing whether potential voting rights contribute to significant influence, has the entity examined all facts and circumstances (including the terms of exercise of the potential voting rights and any other contractual arrangements whether considered individually or in combination) that affect potential rights, other than the intentions of management, and the financial ability to exercise or convert?"]
[null,null,null,null,null,null,null,null,null,null,null,"if 28A-1 is answered \"Yes\""]
["28A-Y","28A1-Y",null,null,null,null,null,null,null,null,null,"Equity method"]
["28A-Y","28A1-Y",null,null,null,null,null,null,null,null,null,"General"]
["28A-Y","28A1-Y",null,null,null,null,null,null,"28A-1",null,"IAS 28(2011):10","Is the investment in an associate or a joint venture initially recognised at cost and the carrying amount adjusted thereafter as follows:"]
["28A-Y","28A1-Y",null,null,null,null,null,null,null,null,null,"a) increased or decreased to recognise the entity’s share of the profit or loss of the associate after the date of acquisition?"]
["28A-Y","28A1-Y",null,null,null,null,null,null,null,null,null,"b) decreased as a result of distributions received from the associate?"]
["28A-Y","28A1-Y",null,null,null,null,null,null,null,null,null,"c) adjusted as appropriate for changes in the entity’s proportionate interest in the associate arising from changes in the associate’s other comprehensive income (e.g., changes arising from the revaluation of property, plant and equipment and foreign exchange translation differences)?"]
["28A-Y","28A1-Y",null,null,null,null,null,null,"28A-1",null,"IAS 28(2011):15","Unless an investment, or a portion of an investment, in an associate or a joint venture is classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, has the investment, or any retained interest in the investment not classified as held for sale, been classified as a non-current asset?"]
["28A-Y","28A1-Y",null,null,null,null,null,null,"28A-1",null,"IAS 28(2011):10","Is the entity’s share of the profit or loss of the investee recognised in the entity’s profit or loss?"]
["28A-Y","28A1-Y",null,null,null,null,null,null,"28A-1",null,"IAS 28(2011):10","Is the entity's share of changes in the associate or joint venture’s other comprehensive income also recognised in other comprehensive income by the entity?"]
["28A-Y","28A1-Y",null,null,null,null,null,null,"28A-1",null,"IAS 28(2011):27","Is the group’s share in an associate or a joint venture the aggregate of the holdings in that associate or joint venture by the parent and its subsidiaries ignoring the holdings of the group’s other associates or joint ventures?"]
["28A-Y","28A1-Y",null,null,null,null,"28A1C2",3,"28A-1"," ","IAS 28(2011):12","Is the entity’s interest in an associate or a joint venture determined solely on the basis of existing ownership interests and not reflecting the possible exercise or conversion of potential voting rights and other derivative instruments unless, in substance, the potential voting rights or derivative give an existing ownership interest?"]
["28A-Y","28A1-Y","28A1C2-G",null,null,null,null,null,null,null,"IAS 28(2011):13","Note: In some circumstances, an entity has, in substance, an existing ownership as a result of a transaction that currently gives it access to the returns associated with an ownership interest. In such circumstances, the proportion allocated to the entity is determined by taking into account the eventual exercise of those potential voting rights and other derivative instruments that currently give the entity access to the returns."]
["28A-Y","28A1-Y",null,null,null,null,"28A11",3,"28A-1-1"," ","IAS 28(2011):27","Does an associate have subsidiaries, associates or joint ventures?"]
[null,null,null,null,null,null,null,null," ",null,null,"If yes :"]
["28A-Y","28A1-Y","28A11-Y",null,null,null,"28A11C1",4,"28A-1-1",null,"IAS 28(2011):27","Has the entity, in applying the equity method, taken into account the profits or losses and net assets that are recognised in the associate or joint venture's financial statements (including the associate or joint venture's share of the profits or losses and net assets of its associates and joint ventures), after any adjustments necessary to give effect to uniform accounting policies?"]
["28A-Y","28A1-Y","28A11-Y","28A11C1-G",null,null,null,null,null,null,"IAS 28(2011):27","A group’s share in an associate or a joint venture is the aggregate of the holdings in that associate or joint venture by the parent and its subsidiaries. The holdings of the group’s other associates or joint ventures are ignored for this purpose. "]
["28A-Y","28A1-Y","28A11-Y",null,null,null,"28A11C2",4,"28A-1-1",null,"IAS 28(2011):28","Have gains and losses resulting from ‘upstream’ and ‘downstream’ transactions between an entity (including its consolidated subsidiaries) and its associate or joint venture been recognised in the entity’s financial statements only to the extent of unrelated investors’ interests in the associate or joint venture?"]
["28A-Y","28A1-Y","28A11-Y","28A11C2-G",null,null,null,null,null,null,"IAS 28(2011):28","Note: ‘Upstream’ transactions are, for example, sales of assets from an associate or a joint venture to the entity. ‘Downstream’ transactions are, for example, sales or contributions of assets from the entity to its associate or its joint venture. The entity’s share in the associate’s or joint venture’s gains or losses resulting from these transactions is eliminated."]
["28A-Y","28A1-Y","28A11-Y",null,null,null,"28A11C3",4,"28A-1-1",null,"IAS 28(2011):28","Have gains and losses resulting from ‘upstream’ and ‘downstream’ transactions involving assets that do not constitute a business, as defined in IFRS 3, between an entity (including its consolidated subsidiaries) and its associate or joint venture been recognised in the entity’s financial statements only to the extent of unrelated investors’ interests in the associate or joint venture?"]
["28A-Y","28A1-Y","28A11-Y","28A11C3-G",null,null,null,null,null,null,"IAS 28(2011):45C","Note: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28), issued in September 2014 and amended in December 2015, amended paragraphs 28 and 30 and added paragraphs 31A–31B. An entity shall apply those amendments prospectively to the sale or contribution of assets occurring in annual periods beginning on or after a date to be determined by the IASB. Earlier application is permitted. If an entity applies that amendment for an earlier period, it shall disclose that fact."]
["28A-Y","28A1-Y","28A11-Y",null,null,null,null,null,"28A-1-1",null,"IAS 28(2011):29","If downstream transactions provide evidence of a reduction in the net realisable value of the assets to be sold or contributed, or of an impairment loss of those assets, have those losses been recognised in full by the reporting entity (investor)?"]
["28A-Y","28A1-Y","28A11-Y",null,null,null,null,null,"28A-1-1",null,"IAS 28(2011):29","If upstream transactions provide evidence of a reduction in the net realisable value of the assets to be purchased or of an impairment loss of those assets, has the reporting entity (investor) recognised its share in those losses?"]
[null,null,null,null,null,null,null,null,null,null,null,"Investment ceases to be classified as an associate"]
[null,null,null,null,null,null,"28B",1,"28B","28B",null,"Has the reporting entity ceased to exercise significant influence or joint control of an investee during the reporting period (e.g., as a result of the disposal of a portion of the ownership interest)?"]
["28B-G",null,null,null,null,null,null,null,null,null,"IAS 28(2011):9","Note: The loss of significant influence can occur with or without a change in absolute or relative ownership levels. It could occur, for example, when an associate becomes subject to the control of a government, court, administrator or regulator. It could also occur as a result of a contractual agreement."]
[null,null,null,null,null,null,null,null," ",null,null,"If yes :"]
["28B-Y",null,null,null,null,null,null,null,"28B",null,"IAS 28(2011):22(a)","If the investment has become a subsidiary, has the entity accounted for its investment in accordance with IFRS 3 Business Combinations and IFRS 10?"]
["28B-Y",null,null,null,null,null,"28BC1",2,"28B",null,"IAS 28(2011):22(b)","If the retained interest in the former associate or joint venture is a financial asset, has the entity measured the retained interest at fair value?"]
["28B-Y","28BC1-G",null,null,null,null,null,null,null,null,"IAS 28(2011):22(b)","Note: The fair value of the retained interest shall be regarded as its fair value on initial recognition as a financial asset in accordance with IFRS 9."]
["28B-Y",null,null,null,null,null,null,null,"28B",null,"IAS 28(2011):22(b)","Has the entity recognised in profit or loss any difference between:"]
["28B-Y",null,null,null,null,null,null,null,"28B",null,null,"a) the fair value of any retained investment and any proceeds from disposing of the part interest in the associate; and"]
["28B-Y",null,null,null,null,null,null,null,"28B",null,null,"b) the carrying amount of the investment at the date when significant influence is lost."]
["28B-Y",null,null,null,null,null,"28BC2",2,"28B",null,"IAS 28(2011):22(c)","Has the entity accounted for all amounts previously recognised in other comprehensive income in relation to that investment on the same basis as would have been required if the investee had directly disposed of the related assets or liabilities?"]
["28B-Y","28BC2-G",null,null,null,null,null,null,null,null,"IAS 28(2011):23","Note: Therefore, if a gain or loss previously recognised in other comprehensive income by the investee would be reclassified to profit or loss on the disposal of the related assets or liabilities, the entity reclassifies the gain or loss from equity to profit or loss (as a reclassification adjustment) when the equity method is discontinued. For example, if an associate or a joint venture has cumulative exchange differences relating to a foreign operation and the entity discontinues the use of the equity method, the entity shall reclassify to profit or loss the gain or loss that had previously been recognised in other comprehensive income in relation to the foreign operation."]
["28B-Y",null,null,null,null,null,null,null,"28B",null,"IAS 28(2011):24","If an investment in an associate has become an investment in a joint venture or an investment in a joint venture has become an investment in an associate, has the entity continued to apply the equity method and not remeasure the retained interest?"]
["OR,28A-Y,28B-Y",null,null,null,null,null,null,2,"28A, 28B",null,"IAS 28(2011):25","If an entity’s ownership interest in an associate or a joint venture is reduced, but the investment continues to be classified either as an associate or a joint venture respectively, has the entity reclassified to profit or loss the proportion of the gain or loss that had previously been recognised in other comprehensive income relating to that reduction in ownership interest if that gain or loss would be required to be reclassified to profit or loss on the disposal of the related assets or liabilities?"]
["28A-Y","28A1-Y",null,null,null,null,null,null,null,null,null,"Acquisition of an associate or joint venture"]
["28A-Y","28A1-Y",null,null,null,null,"28A12",3,"28A-1-2",null,null,"Has the entity acquired an associate or joint venture during the reporting period?"]
[null,null,null,null,null,null,null,null," ",null,null,"If yes :"]
["28A-Y","28A1-Y","28A12-Y",null,null,null,null,null,"28A-1-2"," ","IAS 28(2011):32","Have investments in associates or joint ventures been accounted for using the equity method from the date on which they become an associate or a joint venture?"]
["28A-Y","28A1-Y","28A12-Y",null,null,null,"28A12C1",4,"28A-1-2",null,"IAS 28(2011):32(a)","On acquisition, has difference between the cost of the investment and the entity’s share of the net fair value of the investee’s identifiable assets and liabilities:"]
["28A-Y","28A1-Y","28A12-Y",null,null,null,null,null,null,null,null,"a) been identified as goodwill relating to an associate or a joint venture?"]
["28A-Y","28A1-Y","28A12-Y",null,null,null,null,null,null,null,null,"b) been included in the carrying amount of the investment?"]
["28A-Y","28A1-Y","28A12-Y","28A12C1-G",null,null,null,null,null,null,null,"Note: Amortisation of goodwill is not permitted."]
["28A-Y","28A1-Y","28A12-Y",null,null,null,null,null,"28A-1-2",null,"IAS 28(2011):32(b)","On acquisition, has any excess of the entity’s share of the net fair value of the investee’s identifiable assets and liabilities over the cost of the investment been included as income in the determination of the entity’s share of the associate or joint venture’s profit or loss in the period in which the investment is acquired?"]
["28A-Y","28A1-Y","28A12-Y",null,null,null,null,null,"28A-1-2",null,"IAS 28(2011):32","Have appropriate adjustments been made to the entity's share of the profits or losses after acquisition to account for depreciation of the depreciable assets, based on their fair values at the acquisition date?"]
["28A-Y","28A1-Y","28A12-Y",null,null,null,null,null,"28A-1-2",null,"IAS 28(2011):32","Have appropriate adjustments been made to the entity's share of the profits or losses after acquisition to account for impairment losses recognised by the associate, such as for goodwill or property, plant and equipment?"]
["28A-Y","28A1-Y","28A12-Y",null,null,null,"28A121",4,"28A-1-2-1",null,"IAS 28(2011):30","Has the entity contributed a non-monetary asset that does not constitute a business to an associate or joint venture in exchange for an equity interest in the joint venture or associate? "]
[null,null,null,null,null,null,null,null," ",null,null,"If yes :"]
["28A-Y","28A1-Y","28A12-Y","28A121-Y",null,null,"28A121C1",5,"28A-1-2-1",null,"IAS 28(2011):30","If such a contribution lacks commercial substance, has the gain or loss been regarded as unrealised and not recognised unless paragraph 31 of IAS 28(2011) also applies?"]
["28A-Y","28A1-Y","28A12-Y","28A121-Y","28A121C1-G",null,null,null,null,null,null,"Note: The contribution of a non-monetary asset to an associate or a joint venture in exchange for an equity interest in the associate or joint venture shall be accounted for in accordance with paragraph 28 of IAS 28(2011), except when the contribution lacks commercial substance, as that term is described in IAS 16 Property, Plant and Equipment."]
["28A-Y","28A1-Y","28A12-Y","28A121-Y","28A121C1-G",null,null,null,null,null,null,"Note: Such unrealised gains and losses shall be eliminated against the investment accounted for using the equity method and shall not be presented as deferred gains or losses in the entity’s consolidated statement of financial position or in the entity’s statement of financial position in which investments are accounted for using the equity method."]
["28A-Y","28A1-Y","28A12-Y","28A121-Y",null,null,"28A1211",5,"28A-1-2-1-1",null,"IAS 28(2011):30","Has the entity received or contributed monetary or non-monetary assets that do not constitute a business, as defined in IFRS 3 in addition to or in exchange for an equity interest in an associate or joint venture?"]
[null,null,null,null,null,null,null,null,null,null,null,"If yes :"]
["28A-Y","28A1-Y","28A12-Y","28A121-Y","28A1211-Y",null,"28A1211C1",6,"28A-1-2-1-1",null,"IAS 28(2011):30","If such a contribution lacks commercial substance, has the gain or loss been regarded as unrealised and not recognised unless paragraph 31 of IAS 28(2011) also applies?"]
["28A-Y","28A1-Y","28A12-Y","28A121-Y","28A1211-Y","28A1211C1-G",null,null,null,null,"IAS 28(2011):45C","Note: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28), issued in September 2014 and amended in December 2015, amended paragraphs 28 and 30 and added paragraphs 31A–31B. An entity shall apply those amendments prospectively to the sale or contribution of assets occurring in annual periods beginning on or after a date to be determined by the IASB. Earlier application is permitted. If an entity applies that amendment for an earlier period, it shall disclose that fact."]
["28A-Y","28A1-Y","28A12-Y","28A121-Y",null,null,null,null,"28A-1-2-1",null,"IAS 28(2011):31","Has the reporting entity recognised in full in profit or loss the portion of the gain or loss on the non-monetary contribution relating to the monetary or non-monetary assets received in addition to its receipt of an equity interest in an associate or a joint venture?"]
["28A-Y","28A1-Y","28A12-Y","28A121-Y",null,null,null,null,"28A-1-2-1",null,"IAS 28(2011):31A","Has the entity recognised in full the gain or loss resulting from a downstream transaction involving assets that constitute a business, as defined in IFRS 3, between an entity (including its consolidated subsidiaries) and its associate or joint venture ?"]
["28A-Y","28A1-Y","28A12-Y","28A121-Y",null,null,"28A121C2",5,"28A-1-2-1",null,"IAS 28(2011):31B","An entity might sell or contribute assets in two or more arrangements (transactions). When determining whether assets that are sold or contributed constitute a business, as defined in IFRS 3, has the entity considered whether the sale or contribution of those assets is part of multiple arrangements that should be accounted for as a single transaction in accordance with the requirements in paragraph B97 of IFRS 10?"]
["28A-Y","28A1-Y","28A12-Y","28A121-Y","28A121C2-G",null,null,null,null,null,"IAS 28(2011):45C","Note: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28), issued in September 2014 and amended in December 2015, amended paragraphs 28 and 30 and added paragraphs 31A–31B. An entity shall apply those amendments prospectively to the sale or contribution of assets occurring in annual periods beginning on or after a date to be determined by the IASB. Earlier application is permitted. If an entity applies that amendment for an earlier period, it shall disclose that fact."]
["28A-Y","28A1-Y",null,null,null,null,null,null,null,null,null,"Accounting periods and reporting dates"]
["28A-Y","28A1-Y",null,null,null,null,null,null,"28A-1",null,"IAS 28(2011):33","Have the most recently available financial statements of the associate or joint venture been used by the entity in applying the equity method?"]
["28A-Y","28A1-Y",null,null,null,null,"28A13",3,"28A-1-3",null,"IAS 28(2011):33","Is the end of the reporting period of the entity different from that of the associate?"]
[null,null,null,null,null,null,null,null," ",null,null,"If yes :"]
["28A-Y","28A1-Y","28A13-Y",null,null,null,"28A131",4,"28A-1-3-1",null,"IAS 28(2011):33","Has the associate or joint venture prepared financial statements for the use of the entity as of the same date as the financial statements of the entity, unless it is impracticable to do so?"]
[null,null,null,null,null,null,null,null,null,null,null,"If no :"]
["28A-Y","28A1-Y","28A13-Y","28A131-N",null,null,null,null,"28A-1-3-1",null,"IAS 28(2011):34","When financial statements of an associate or a joint venture used in applying the equity method are prepared as of a different date, are adjustments made for the effects of any significant events or transactions that occurred between the date of the associate's or joint venture's financial statements and the date of the entity's financial statements?"]
["28A-Y","28A1-Y","28A13-Y","28A131-N",null,null,null,null,"28A-1-3-1",null,"IAS 28(2011):34","Is the difference between the end of the reporting periods no more than three months?"]
["28A-Y","28A1-Y","28A13-Y","28A131-N",null,null,null,null,"28A-1-3-1",null,"IAS 28(2011):34","Are the lengths of the reporting periods and any difference between the ends of the reporting periods the same from period to period?"]
["28A-Y","28A1-Y",null,null,null,null,null,null,null,null,null,"Uniform accounting policies"]
["-G",null,null,null,null,null,null,null," "," ","IAS 28(2011):35","Note: The entity’s financial statements shall be prepared using uniform accounting policies for like transactions and events in similar circumstances."]
["28A-Y","28A1-Y",null,null,null,null,null,null,"28A-1"," ","IAS 28(2011):36","If the associate or joint venture uses accounting policies other than those of the entity for like transactions and events in similar circumstances, in financial statements used by the entity in applying the equity method, (except as described in paragraph 36A) have appropriate adjustments been made to conform the associate’s or joint venture's accounting policies to those of the entity? \n"]
["28A-Y","28A1-Y",null,null,null,null,null,null,"28A-1",null,"IAS 28(2011):36A","Notwithstanding the requirement in paragraph 36, if an entity that is not itself an investment entity has an interest in an associate or joint venture that is an investment entity, the entity may, when applying the equity method, retain the fair value measurement applied by that investment entity associate or joint venture to the investment entity associate’s or joint venture’s interests in subsidiaries. This election is made separately for each investment entity associate or joint venture, at the later of the date on which (a) the investment entity associate or joint venture is initially recognised; (b) the associate or joint venture becomes an investment entity; and (c) the investment entity associate or joint venture first becomes a parent.  "]
["28A-Y","28A1-Y",null,null,null,null,null,null,null,null,null,"Associate has outstanding cumulative preferred shares"]
["28A-Y","28A1-Y",null,null,null,null,"28A14",3,"28A-1-4",null,"IAS 28(2011):37","Does an associate or joint venture have outstanding cumulative preferred shares that are held by parties other than the entity and classified as equity?"]
[null,null,null,null,null,null,null,null," ",null,null,"If yes :"]
["28A-Y","28A1-Y","28A14-Y",null,null,null,null,null,"28A-1-4"," ","IAS 28(2011):37","Has the entity computed its share of profits or losses after adjusting for dividends on those shares, whether or not dividends have been declared?"]
["28A-Y","28A1-Y",null,null,null,null,null,null,null,null,null,"Entity’s share of losses exceeds the carrying amount of the investment"]
["28A-Y","28A1-Y",null,null,null,null,"28A15",3,"28A-1-5",null,"IAS 28(2011):38","Does the entity's share of losses equal or exceed the carrying amount of the investment?"]
[null,null,null,null,null,null,null,null," ",null,null,"If yes :"]
["28A-Y","28A1-Y","28A15-Y",null,null,null,"28A15C1",4,"28A-1-5"," ","IAS 28(2011):38 & 39","Are both of the following conditions met:"]
["28A-Y","28A1-Y","28A15-Y",null,null,null,null,null,null,null,null,"a) is the carrying amount of the investment reduced to nil and recognition of further losses discontinued, unless the entity has incurred legal or constructive obligations or made payments on behalf of the associate or joint venture?"]
["28A-Y","28A1-Y","28A15-Y",null,null,null,null,null,null,null,null,"b) if there are any losses recognised under the equity method in excess of the entity’s investment in ordinary shares, are those losses applied to the other components of the entity’s interest in the associate or joint venture in the reverse order of their seniority (i.e., priority in liquidation)?"]
["28A-Y","28A1-Y","28A15-Y","28A15C1-G",null,null,null,null,null," ","IAS 28(2011):38","Note: The interest in an associate or a joint venture is the carrying amount of the investment in the associate or joint venture determined using the equity method together with any long-term interests that, in substance, form part of the entity’s net investment in the associate or joint venture. For example, an item for which settlement is neither planned nor likely to occur in the foreseeable future is, in substance, an extension of the entity’s investment in that associate or joint venture. Such items may include preference shares and long-term receivables or loans, but do not include trade receivables, trade payables or any long-term receivables for which adequate collateral exists, such as secured loans."]
["28A-Y","28A1-Y",null,null,null,null,"28A16",3,"28A-1-6",null,"IAS 28(2011):39","Has the entity incurred legal or constructive obligations or made payments on behalf of the associate or joint venture, as referred to above?"]
[null,null,null,null,null,null,null,null," ",null,null,"If yes :"]
["28A-Y","28A1-Y","28A16-Y",null,null,null,null,4,"28A-1-6"," ","IAS 28(2011):39","Has the entity continued to recognise its share of losses of the associate or joint venture to the extent of those obligations or payments?"]
["28A-Y","28A1-Y",null,null,null,null,"28A17",3,"28A-1-7",null,"IAS 28(2011):39","Has the entity previously discontinued recognising its share of losses of the associate in terms of paragraph 38 of IAS 28(2011) and the associate subsequently reported profits?"]
[null,null,null,null,null,null,null,null," ",null,null,"If yes :"]
["28A-Y","28A1-Y","28A17-Y",null,null,null,null,null,"28A-1-7"," ","IAS 28(2011):39","Does the entity resume recognising its share of those profits only after its share of the profits equaled the share of losses not recognised?"]
["28A-Y","28A1-Y",null,null,null,null,null,null,null,null,null,"Impairment losses"]
["28A-Y","28A1-Y",null,null,null,null,"28A1C8",3,"28A-1",null,"IAS 28(2011):40","After application of the equity method, including recognising the associate’s or joint venture’s losses in accordance with paragraph 38, has the entity applied paragraphs 41A–41C to determine whether there is any objective evidence that its net investment in the associate or joint venture is impaired?"]
["28A-Y","28A1-Y","28A1C8-G",null,null,null,null,null,null,null,null,"IAS 28 contains guidance on impairment in paragraphs 41A-41C."]
["28A-Y","28A1-Y",null,null,null,null,"28A1C10",3,"28A-1",null,"IAS 28(2011):41","[deleted]"]
["28A-Y","28A1-Y",null,null,null,null,"28A1C9",3,"28A-1",null,"IAS 28(2011):42","If application of the requirements of paragraphs 41A–41C of IAS 28 indicated that the net investment might be impaired, has the entity tested the entire carrying amount of the investment for impairment under IAS 36 Impairment of Assets?"]
["28A-Y","28A1-Y","28A1C9-G",null,null,null,null,null,null,null,null,"Notes:"]
["28A-Y","28A1-Y","28A1C9-G",null,null,null,null,null,null,null,"IAS 28(2011):42","1) In testing the investment for impairment, the entire carrying amount of the investment (which includes goodwill) is compared to the recoverable amount (higher of value in use and fair value less costs to sell). The value in use is determined by estimating either:"]
["28A-Y","28A1-Y","28A1C9-G",null,null,null,null,null,null,null,null,"a) the entity’s share of the present value of the estimated future cash flows expected to be generated by the associate or joint venture, including the cash flows from the operations of the associate or joint venture and the proceeds on the ultimate disposal of the investment; or"]
["28A-Y","28A1-Y","28A1C9-G",null,null,null,null,null,null,null,null,"b) the present value of the estimated future cash flows expected to arise from dividends to be received from the investment and from its ultimate disposal."]
["28A-Y","28A1-Y","28A1C9-G",null,null,null,null,null,null,null,"IAS 28(2011):42","2) An impairment loss recognised in those circumstances is not allocated to any asset, including goodwill, that forms part of the carrying amount of the investment in the associate or joint venture. Accordingly, any reversal of that impairment loss is recognised in accordance with IAS 36 to the extent that the recoverable amount of the investment subsequently increases."]
["28A-Y","28A1-Y","28A1C9-G",null,null,null,null,null,null,null,"IAS 28(2011):43","3) The recoverable amount of an investment in an associate or joint venture is assessed for each associate or joint venture, unless the associate or joint venture does not generate cash inflows from continuing use that are largely independent of those from other assets of the entity. See the IAS 36 section of this questionnaire."]
[null,null,null,null,null,null,null,null,null,null,null,"Separate financial statements"]
[null,null,null,null,null,null,"28C",1,"28C","28C",null,"Does the reporting entity have investments in associates or joint ventures and prepare separate financial statements?"]
["28C-G",null,null,null,null,null,null,null,null,null,"IAS 28(2011):44","Note: See \"IAS27A\" tab for the definition of separate financial statements. Note: In the entity’s separate financial statements, investments in associates or joint ventures are accounted for in accordance with paragraph 10 of IAS 27(2011)."]
[]
[null,null,null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS28(2011)P","index":58,"n_rows":25,"n_cols":18,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
["p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,"IAS 28(2011)","Investments in Associates and Joint Ventures",null,null,"No"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A",null,null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,"This section of the questionnaire addresses IAS 28 Investments in Associates and Joint Ventures (2011), which prescribes the accounting for investments in associates and joint ventures and sets the requirements for the application of the equity method when accounting for investments in associates and joint ventures. The primary issues are identifying whether significant influence exists and the application of the equity method.\n\nSee IFRS 12 tab for additional disclosure requirements",null,null,"Guidance",null,null,null,null,null,null,null,"No"]
[null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Hide"]
["-G",null,null,null,null,null,"New or amended paragraphs effective for the first time\n"]
["-G",null,null,null,null,"IAS 28(2011):45G","Long-term Interests in Associates and Joint Ventures, issued in October 2017, added paragraph 14A and deleted paragraph 41. An entity shall apply those amendments retrospectively in accordance with IAS 8 for annual reporting periods beginning on or after 1 January 2019, except as specified in paragraphs 45H–45K. "]
["-G",null,null,null,null,"IAS 28(2011):45H","An entity that first applies the amendments in paragraph 45G at the same time it first applies IFRS 9 shall apply the transition requirements in IFRS 9 to the long-term interests described in paragraph 14A."]
["-G",null,null,null,null,"IAS 28(2011):45I","An entity that first applies the amendments in paragraph 45G after it first applies IFRS 9 shall apply the transition requirements in IFRS 9 necessary for applying the requirements set out in paragraph 14A to long-term interests. For that purpose, references to the date of initial application in IFRS 9 shall be read as referring to the beginning of the annual reporting period in which the entity first applies the amendments (the date of initial application of the amendments). The entity is not required to restate prior periods to reflect the application of the amendments. The entity may restate prior periods only if it is possible without the use of hindsight."]
["-G",null,null,null,null,"IAS 28(2011):45J","When first applying the amendments in paragraph 45G, an entity that applies the temporary exemption from IFRS 9 in accordance with IFRS 4 Insurance Contracts is not required to restate prior periods to reflect the application of the amendments. The entity may restate prior periods only if it is possible without the use of hindsight."]
["-G",null,null,null,null,"IAS 28(2011):45K"," If an entity does not restate prior periods applying paragraph 45I or paragraph 45J, at the date of initial application of the amendments it shall recognise in the opening retained earnings (or other component of equity, as appropriate) any difference between: \n\na) the previous carrying amount of long-term interests described in paragraph 14A at that date; and\n\nb) the carrying amount of those long-term interests at that date.\n"]
["-G",null,null,null,null,null,"New or amended paragraphs not yet effective"]
["-G",null,null,null,null,"IAS 28(2011):45C","Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28), issued in September 2014 and amended in December 2015, amended paragraphs 28 and 30 and added paragraphs 31A–31B. An entity shall apply those amendments prospectively to the sale or contribution of assets occurring in annual periods beginning on or after a date to be determined by the IASB. Earlier application is permitted. If an entity applies that amendment for an earlier period, it shall disclose that fact."]
["-G",null,null,null,null,"IAS 28(2011):45F"," IFRS 17, issued in May 2017, amended paragraph 18. An entity shall apply that amendment when it applies IFRS 17."]
["-G",null,null,null,null,"IAS 28(2011):46","If an entity applies IAS 28(2011) but does not yet apply IFRS 9 Financial Instruments, any reference to IFRS 9 shall be read as a reference to IAS 39 Financial Instruments: Recognition and Measurement."]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,"Disclosure"]
["-G",null,null,null,null,null,"Note: The disclosure requirements for investments in associates and joint ventures and application of the equity method when accounting for investments in associates and joint ventures is specified in IFRS 12.\n"]
[null,null,null,null,null,null,"Joint ventures"]
[null,"28A",1,"28A","28A","IAS 28(2011):16","Are investments in associates or a joint venture accounted for using the equity method?"]
[null,null,null,null,null,null,"If yes :"]
["28A-Y",null,null,"28A",null,"IAS 28(2011):15","Unless an investment, or a portion of an investment, in an associate or a joint venture is classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, has the reporting entity classified the investment and any retained interest in the investment as a non-current asset?"]
[]
[null,null,null,null,null,null,"*END*"]

{"sheet":"IAS29A","index":59,"n_rows":125,"n_cols":12,"rows_kept":125,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary"]
[null,null,null,null,null,null,null,"IAS 29","Financial Reporting in Hyperinflationary Economies"]
[null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement"]
[null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IAS 29, which deals with the restatement of financial statements that report in a currency of a hyperinflationary economy.",null,null,"Yes"]
[null,null,null,null,null,null,null,null,"In November 2005, IFRIC 7 Applying the Restatement Approach under IAS 29 was issued, which clarifies the requirements in the reporting period in which an entity starts to apply IAS 29 regarding:",null,null,"No"]
[null,null,null,null,null,null,null,null,"•    how comparative amounts in financial statements should be restated; \n      and",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"•    how deferred tax items in the opening statement of financial position \n      should be restated.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\nNone\n",null,null,"Show"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\nNone\n",null,null,"Hide"]
["-G",null,null,null,null,null,null,"IAS 29:1","SCOPE NOTE\n\nIAS 29 is to be applied to the financial statements, including the consolidated financial statements, of any entity whose functional currency is the currency of a hyperinflationary economy.",null,null,"Yes"]
["-G",null,null,null,null,null,null,"IAS 29:3","Hyperinflation is indicated by characteristics of the economic environment of acountry which include, but are not limited to, the following:",null,null,"No"]
["-G",null,null,null,null,null,null,null,"a)      the general population prefers to keep its wealth in non-monetary assets or in a relatively stable foreign currency, and amounts of local currency held are immediately invested to maintain purchasing power;\n\nb)      the general population regards monetary amounts not in terms of the local currency but in terms of a relatively stable foreign currency, and prices may be quoted in that currency;",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"c)       sales and purchases on credit take place at prices that compensate for the expected loss of purchasing power during the credit period, even if the period is short;"]
["-G",null,null,null,null,null,null,null,"d)      interest rates, wages and prices are linked to a price index; and\n\ne)      the cumulative inflation rate over a period of 3 years is approaching or exceeds 100%."]
["-G",null,null,null,null,null,null,null,"The determination of whether an economy and its currency are hyperinflationary requires judgement."]
[null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Detailed compliance Questions"]
[null,null,null,null,null,null,null,null,"The restatement of financial statements"]
[null,null,null,"29A",1,"29A","29A",null,"Does the entity or any of its subsidiaries prepare historical cost financial statements in the functional currency of a hyperinflationary economy?"]
[null,null,null,null,null,null,null,null,"If yes :"]
[null,null,null,"29B",1,"29B","29B",null,"Does the entity or any of its subsidiaries prepare current cost financial statements in a currency of a hyperinflationary economy?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,29A-Y,29B-Y",null,null,"29ABC1",2,"29A,29B",null,"IAS 29:7","Have the primary financial statements of an entity whose functional currency is the currency of a hyperinflationary economy been presented after restatement?"]
["OR,29A-Y,29B-Y","29ABC1-G",null,null,null,null,null,null,"Note: Presentation of the information required by IAS 29 as a supplement to unrestated financial statements is not permitted. Furthermore, separate presentation of the financial statements before restatement is discouraged."]
["OR,29A-Y,29B-Y",null,null,null,null,"29A,29B",null,"IAS 29:8","Are the financial statements of an entity whose functional currency is the currency of a hyperinflationary economy (whether based on a historical cost approach or a current cost approach) stated in terms of the measuring unit current at the end of the reporting period?"]
["OR,29A-Y,29B-Y",null,null,"29ABC2",2,"29A,29B",null,"IAS 29:8","Are the corresponding figures for the previous period, and any information in respect of earlier periods, stated in terms of the measuring unit current at the end of the reporting period?"]
["OR,29A-Y,29B-Y","29ABC2-G",null,null,null,null,null,null,"Note: For the purpose of presenting comparative amounts in a different presentation currency, paragraphs 42(b) and 43 of IAS 21 The Effects of Changes in Foreign Exchange Rates apply. See the IAS 21 section of this questionnaire."]
["OR,29A-Y,29B-Y",null,null,"29ABC3",2,"29A,29B",null,"IAS 29:9","Has the gain or loss on the net monetary position been included in profit or loss and separately disclosed?"]
["OR,29A-Y,29B-Y","29ABC3-G",null,null,null,null,null,"IAS 29:27","Note: The gain or loss on the net monetary position may be derived as the difference resulting from the restatement of non-monetary assets, owners' equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities. The gain or loss may be estimated by applying the change in a general price index to the weighted average for the period of the difference between monetary assets and liabilities."]
["OR,29A-Y,29D-Y",null,null,null,null,null,null,null,"Historical cost financial statements "]
["OR,29A-Y,29D-Y",null,null,null,null,null,null,null,"Statement of financial position"]
["29A-Y",null,null,null,null,"29A",null,"IAS 29:11","Have statement of financial position amounts that are not already expressed in terms of the measuring unit current at the end of the reporting period, been restated by applying a general price index?"]
["29A-Y",null,null,"29AC1",2,"29A",null,"IAS 29:12","Have all monetary items not been restated, as they are already expressed in the monetary unit current at the end of the reporting period?"]
["29A-Y","29AC1-G",null,null,null,null,null,null,"Note: Monetary items are money held and items to be received or paid in money."]
["29A-Y",null,null,null,null,"29A",null,"IAS 29:13","Have assets and liabilities that are linked by agreement to changes in prices (such as index linked bonds and loans), been adjusted in accordance with the agreement to ascertain the amount outstanding at the end of the reporting period? These items are carried at this adjusted amount in the restated statement of financial position."]
["29A-Y",null,null,"29AC2",2,"29A",null,"IAS 29:14","Have non-monetary assets and liabilities which are carried at amounts current at the end of the reporting period (such as net realisable value and fair value) also not been restated?"]
["29A-Y","29AC2-G",null,null,null,null,null,null,"Note: Non-monetary items include property, plant and equipment, inventories, goodwill, patents, and trademarks."]
["29A-Y",null,null,"29AC3",2,"29A",null,"IAS 29:15","Have non-monetary assets and liabilities that are carried at amounts current at their date of acquisition or incurrence (e.g. cost or cost less depreciation) been restated by applying to their historical cost and accumulated depreciation the change in a general price index from the date of acquisition or incurrence to the end of the reporting period?"]
["29A-Y","29AC3-G",null,null,null,null,null,null,"Note: Non-monetary items include property, plant and equipment, inventories, goodwill, patents, and trademarks."]
["29A-Y",null,null,null,null,"29A",null,"IAS 29:15","Have inventories of partly finished (such as work in progress) and finished goods been restated from the dates on which the costs of conversion and of purchase were incurred?"]
["29A-Y",null,null,"29A1",2,"29A-1",null,"IAS 29:16","Are detailed records of acquisition dates of items of property, plant and equipment not available or capable of estimation?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["29A-Y","29A1-Y",null,null,null,"29A-1"," ","IAS 29:16","Has the entity, in these rare circumstances, considered whether it is necessary, in the first period of application of IAS 29, to use an independent professional assessment of the value of the items as the basis for restatement?"]
["29A-Y",null,null,"29A2",2,"29A-2",null,"IAS 29:17","Was a general price index available for the periods for which the restatement of property, plant and equipment is required by IAS 29?"]
[null,null,null,null,null," ",null,null,"If no :"]
["29A-Y","29A2-N",null,null,null,"29A-2"," ","IAS 29:17","Has an estimate been made based, for example, on the movements in the exchange rate between the functional currency and a relatively stable foreign currency?"]
["29A-Y",null,null,"29A3",2,"29A-3",null,"IAS 29:18","Are non-monetary items carried at amounts current at dates other than that of acquisition or that of the statement of financial position?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["29A-Y","29A3-Y",null,null,null,"29A-3"," ","IAS 29:18","Have the carrying amounts been restated from that date (e.g. the date of the last revaluation)?"]
["29A-Y",null,null,"29AC4",2,"29A",null,"IAS 29:19","Has the restated amount of non-monetary items been reduced to the recoverable amount in accordance with the appropriate IFRSs, when such amounts exceed their recoverable amount?"]
["29A-Y","29AC4-G",null,null,null,null,null,null,"Note: For example, restated amounts for property, plant and equipment, goodwill, patents and trademarks are reduced to recoverable amount and restated amounts for inventories are reduced to net realisable value."]
["29A-Y",null,null,"29A4",2,"29A-4",null,"IAS 29:20","Did an investee accounted for under the equity method report in the currency of a hyperinflationary economy?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["29A-Y","29A4-Y",null,"29A4C1",3,"29A-4",null,"IAS 29:20","Have the statement of financial position and statement of comprehensive income of the investee been restated in accordance with IAS 29 in order to calculate the investor’s share of its net assets and profit or loss?"]
["29A-Y","29A4-Y","29A4C1-G",null,null,null,null,null,"Note: Where the restated financial statements of the investee are expressed in a foreign currency, they are translated at closing rates."]
["29A-Y",null,null,"29A5",2,"29A-5",null,"IAS 29:21","Did borrowing costs incurred during the period include an element that compensates for the inflation during the same period, irrespective of the entity’s general accounting policy for borrowing costs?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["29A-Y","29A5-Y",null,"29A5C1",3,"29A-5"," ","IAS 29:21","Has that element been recognised as an expense in the period in which it is incurred?"]
["29A-Y","29A5-Y","29A5C1-G",null,null,null,null,null,"Note: The impact of inflation is usually recognised in borrowing costs. It is inappropriate both to restate the capital expenditure financed by borrowing and to capitalise that part of the borrowing costs that compensate for the inflation during the same period."]
["29A-Y",null,null,"29A6",2,"29A-6",null,"IAS 29:22","Has the entity acquired assets under an arrangement that permits it to defer payment without incurring an explicit interest charge, and it is impracticable to impute the amount of interest?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["29A-Y","29A6-Y",null,null,null,"29A-6"," ","IAS 29:22","Have such assets been restated from the payment date and not the date of purchase?"]
[null,null,null,"29D",1,"29D","29D",null,"During the current reporting period, has the economy of the entity or any of its subsidiaries’ functional currencies been identified as hyperinflationary, when that economy was not hyperinflationary in the prior period?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["29D-Y",null,null,null,null,"29D",null,"IAS 29:24","At the beginning of the first period of application of IAS 29, have the components of owner’s equity been accounted for in the following ways:"]
["29D-Y",null,null,null,null,null,null,null,"a)      has all owners’ equity except retained earnings and revaluation surpluses, been restated by applying the general price index from the dates the components were contributed or otherwise arose?"]
["29D-Y",null,null,null,null,null,null,null,"b)      has any revaluation surplus that arose in previous periods been eliminated?"]
["29D-Y",null,null,null,null,null,null,null,"c)       has restated retained earning been derived from all other amounts in the restated statement of financial position (i.e. the balancing figure)?"]
["29A-Y",null,null,null,null,"29A",null,"IAS 29:25","At the end of the first period and in subsequent periods, have all components of owners equity been restated by applying a general price index from the beginning of the period, or the date of contribution if later?"]
["29A-Y",null,null,null,null,"29A",null,"IAS 29:25","Have the movements for the period in owners' equity been disclosed in accordance with IAS 1?"]
["29A-Y",null,null,null,null,null,null,null,"Statement of comprehensive income"]
["29A-Y",null,null,null,null,"29A",null,"IAS 29:26","Have all items in the statement of comprehensive income been restated by applying the change in a general price index from the dates when the items of income and expenses were initially recorded in the financial statements, to the end of the reporting period?"]
["29A-Y",null,null,null,null,null,null,null,"Gain or loss on net monetary position"]
["29A-Y",null,null,null,null,"29A",null,"IAS 29:28","In accordance with paragraph 9 of IAS 29 (see above), has the gain or loss on net monetary position been included in profit or loss?"]
["29A-Y",null,null,null,null,"29A",null,"IAS 29:28","Have adjustments to assets and liabilities linked by agreement to changes in prices calculated in accordance with paragraph 13 of IAS 29 (see above), been offset against the gain or loss on net monetary position?"]
["29B-Y",null,null,null,null,null,null,null,"Current cost financial statements"]
["29B-Y",null,null,null,null," ",null,null,"Statement of financial position"]
["29B-Y",null,null,null,null,"29B",null,"IAS 29:29","Have items stated at current cost not been restated because they are already expressed in terms of the measuring unit current at the end of the reporting period?"]
["29B-Y",null,null,null,null,"29B",null,"IAS 29:29","Have other items in the statement of financial position (i.e. those not stated at current cost) been restated in accordance with the requirements for historical cost financial statements (paragraphs 11-25 of IAS 29 – see Tailoring Question 29A, subsection Statement of financial position above)?"]
["29B-Y",null,null,null,null,null,null,null,"Statement of comprehensive income"]
["29B-Y",null,null,null,null,"29B",null,"IAS 29:30","Have statement of comprehensive income amounts that report costs current at the time at which the underlying transactions or events occurred been restated into the measuring unit current at the end of the reporting period by applying a general price index from the dates of the underlying transactions or events?"]
["29B-Y",null,null,null,null,null,null,null,"Gain or loss on net monetary position"]
["29B-Y",null,null,null,null,"29B",null,"IAS 29:31","Is the gain or loss on net monetary position accounted for in accordance with paragraphs 27 of IAS 29 (see guidance to IAS 29.9 above) and paragraph 28 of IAS 29 (see Tailoring question 29A subsection Gain or loss on net monetary position above)?"]
["OR,29A-Y,29B-Y",null,null,null,null,null,null,null,"Taxes"]
["OR,29A-Y,29B-Y",null,null,null,null,"29A,29B",null,"IAS 29:32","Have any differences between the carrying amount of individual assets and liabilities in the statement of financial position and their tax bases, which have arisen as a result of restatement, been accounted for in accordance with IAS 12 Income Taxes?"]
["OR,29A-Y,29B-Y",null,null,null,null,null,null,null,"Statement of Cash flows"]
["OR,29A-Y,29B-Y",null,null,null,null,"29A,29B",null,"IAS 29:33","Have all items in the statement of cash flows been expressed in terms of the measuring unit current at the end of the reporting period?"]
["OR,29A-Y,29B-Y",null,null,null,null,null,null,null,"Corresponding figures"]
["OR,29A-Y,29B-Y",null,null,"29ABC4",2,"29A,29B",null,"IAS 29:34","Have corresponding figures been restated by applying a general price index, so that comparative financial statements are presented in terms of the measuring unit current at the end of the reporting period and is information disclosed in respect of earlier periods also expressed in terms of the measuring unit current at the end of the reporting period?"]
["OR,29A-Y,29B-Y","29ABC4-G",null,null,null,null,null,null,"Note: For the purpose of presenting comparative amounts in a different presentation currency, paragraphs 42(b) and 43 of IAS 21 apply."]
["OR,29A-Y,29B-Y",null,null,null,null,null,null,null,"Consolidated financial statements"]
["OR,29A-Y,29B-Y",null,null,"29A8B1",2,"29A-8,29B-1",null,"IAS 29:35","Do a subsidiary and a parent both report in the currencies of hyperinflationary economies?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,29A-Y,29B-Y","29A8B1-Y",null,"29A8B1C1",3,"29A-8,29B-1",null,"IAS 29:35","Have the financial statements of the subsidiary been restated by applying a general price index of the country in whose currency it reports, before they are included in the consolidated financial statements issued by the parent?"]
["OR,29A-Y,29B-Y","29A8B1-Y","29A8B1C1-G",null,null,null,null,null,"Note: Where the subsidiary is a foreign subsidiary, its restated financial statements are translated at closing rates."]
["OR,29A-Y,29B-Y",null,null,"29A9B2",2,"29A-9,29B-2",null,"IAS 29:35","Does a parent which reports in the currency of a hyperinflationary economy have subsidiaries which do not report in the currency of a hyperinflationary economy?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,29A-Y,29B-Y","29A9B2-Y",null,null,null,"29A-9,29B-2"," ","IAS 29:35","Have the financial statements of those subsidiaries been dealt with in accordance with IAS 21?"]
["OR,29A-Y,29B-Y",null,null,"29A10B3",2,"29A-10,29B-3",null,"IAS 29:36","Are financial statements with different ends of the reporting period consolidated?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,29A-Y,29B-Y","29A10B3-Y",null,null,null,"29A-10,29B-3"," ","IAS 29:36","Have all items, whether monetary or non-monetary, been restated into the measuring unit current at the date of the consolidated financial statements?"]
["OR,29A-Y,29B-Y",null,null,null,null,null,null,null,"Selection and use of the general price index"]
["OR,29A-Y,29B-Y",null,null,"29ABC5",2,"29A,29B"," ","IAS 29:37","Has the restatement of financial statements been made with the use of a general price index that reflects changes in general purchasing power?"]
["OR,29A-Y,29B-Y","29ABC5-G",null,null,null,null,null,null,"Note: It is preferable that all entities that report in the currency of the same economy use the same index."]
[null,null,null,null,null,null,null,null,"Economies ceasing to be hyperinflationary"]
[null,null,null,"29C",1,"29C","29C",null,"Has the economy of the entity’s or any of its subsidiaries’ functional currency ceased to be hyperinflationary during the period?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["29C-Y",null,null,"29C1",2,"29C-1",null,"IAS 29:38","Has the entity discontinued the preparation and presentation of financial statements prepared in accordance with IAS 29?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["29C-Y","29C1-Y",null,null,null,"29C-1",null,"IAS 29:38","Does the entity treat the amounts expressed in the measuring unit current at the end of the previous reporting period as the basis for the carrying amounts in its subsequent financial statements?"]
["OR,29A-Y,29B-Y,29C-Y,29D-Y",null,null,null,null,null,null,null,"Restatement where the economy was not hyperinflationary in the previous period"]
[null,null,null,null,null,"29D","29D",null,"During the current reporting period, has the economy of the entity or any of its subsidiaries’ functional currencies been identified as hyperinflationary, when that economy was not hyperinflationary in the prior period?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["29D-Y",null,null,null,null,"29D",null,"IFRIC 7:3","Has the entity applied the requirements of IAS 29 as if the economy had always been hyperinflationary (see following questions)?"]
["29D-Y",null,null,null,null,"29D",null,"IFRIC 7:3","In relation to non-monetary items measured at historical cost, has the entity’s opening statement of financial position at the beginning of the earliest period presented in the financial statements been restated to reflect the effect of inflation from the date the assets were acquired and the liabilities were incurred or assumed until the end of the reporting period? "]
["29D-Y",null,null,null,null,"29D",null,"IFRIC 7:3","For non-monetary items carried in the opening statement of financial position at amounts current at dates other than those of acquisition or incurrence, does the restatement instead reflect the effect of inflation from the dates those carrying amounts were determined until the end of the reporting period?"]
["29D-Y",null,null,null,null,"29D",null,"IFRIC 7:4","At the end of the reporting period, has the entity recognized and measured deferred tax items in accordance with IAS 12?"]
["29D-Y",null,null,null,null,"29D",null,"IFRIC 7:4","Has the entity determined the deferred tax figures in the opening statement of financial position for the reporting period as follows:"]
["29D-Y",null,null,null,null,null,null,null,"a)      the deferred tax items are remeasured in accordance with IAS 12 after the entity has restated the nominal carrying amounts of its non-monetary items at the date of the opening statement of financial position of the reporting period by applying the measuring unit at that date?"]
["29D-Y",null,null,null,null,null,null,null,"b)      the deferred tax items remeasured in accordance with (a) are restated for the change in the measuring unit from the date of the opening statement of financial position of the reporting period to the end of the reporting period?"]
["29D-Y",null,null,null,null,"29D",null,"IFRIC 7:4","Has the entity applied the approach in paragraphs 4(a) and 4(b) of IFRIC 7 (see above) in restating the deferred tax items in the opening statement of financial position of any comparative periods presented in the restated financial statements for the reporting period in which the entity applies IAS 29?"]
["OR,29A-Y,29B-Y,29C-Y",null,null,null,null,"29A,29B, 29C",null,"IFRIC 7:5","After the entity has restated its financial statements, have all corresponding figures in the financial statements for a subsequent reporting period (including deferred tax items) been restated by applying the change in the measuring unit for that subsequent reporting period only to the restated financial statements for the previous reporting period?"]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS29P","index":60,"n_rows":26,"n_cols":11,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"IAS 29","Financial Reporting in Hyperinflationary Economies",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 29, which is applied to the financial statements, including the consolidated financial statements, of any entity whose functional currency is the currency of a hyperinflationary economy. The Standard does not establish an absolute rate at which hyperinflation is deemed to arise – but cites a number of characteristics of the economic environment of a country which indicate the presence of hyperinflation. Refer to the text of the Standard for details.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Show"]
["-G",null,null,null," ",null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone\n",null,null,"Hide"]
["-G",null,null,null," ",null,null,"New or amended paragraphs not yet effective\n\nNone\n",null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,null,"No"]
[null,null,null,null,null,null,null,null,null,null,"Guidance"]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,29,1,29,29,null,"Has the parent entity, or any of its subsidiaries, associates or joint ventures in the consolidated financial statements (if applicable), had a functional currency being the currency of a hyperinflationary economy?","Yes"]
[null,null,null,null," ",null,null,"If yes :"]
["29-Y",null,null,null,null,null,null,"Gain or loss on net monetary position"]
["29-Y",null,"29C1",2,29,null,"IAS 29:9","The gain or loss on the net monetary position shall be included in profit or loss and separately disclosed."]
["29-Y","29C1-G",null,null,null,null,"IAS 29:27","Note: \n\nIn a period of inflation, an entity holding an excess of monetary assets over monetary liabilities loses purchasing power and an entity with an excess of monetary liabilities over monetary assets gains purchasing power to the extent the assets and liabilities are not linked to a price level."]
["29-Y","29C1-G",null,null,null,null,null,"This gain or loss on the net monetary position may be derived as the difference resulting from the restatement of non-monetary assets, owners’ equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities."]
["29-Y","29C1-G",null,null,null,null,null,"The gain or loss may also be estimated by applying the change in a general price index to the weighted average for the period of the difference between monetary assets and monetary liabilities."]
["29-Y",null,"29C2",2,29,null,"IAS 29:28","It may be helpful if other income and expense items, such as interest income and expense, and foreign exchange differences related to invested or borrowed funds, which are also associated with the net monetary position, are presented together with the gain or loss on net monetary position in the statement of comprehensive income. The adjustment to those assets and liabilities linked by agreement to changes in prices made in accordance with paragraph 13 is offset against the gain or loss on net monetary position."]
["29-Y","29C2-G",null,null,null,null,"IAS 29:28","Note: This presentation is encouraged, but not required."]
["29-Y",null,null,null," ",null,null,"Other disclosures"]
["29-Y",null,null,null," ",null,null,"The following disclosures shall be made:"]
["29-Y",null,null,null,29,null,"IAS 29:39(a)","a)      the fact that the financial statements and the corresponding figures for previous periods have been restated for the changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period;"]
["29-Y",null,null,null,29,null,"IAS 29:39(b)","b)      whether the financial statements are based on a historical cost approach or a current cost approach; and"]
["29-Y",null,null,null,29,null,"IAS 29:39(c)","c)       the identity and level of the price index at the end of the reporting period and the movement in the index during the current and the previous reporting period."]
[]
[null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS32P","index":61,"n_rows":185,"n_cols":13,"rows_kept":185,"cut":false,"hidden":false,"merged":[[50,9,52,9],[30,9,31,9],[30,10,31,10],[35,9,37,9],[35,10,37,10],[39,9,41,9]]}
["p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,null,"IAS 32","Financial Instruments: Presentation",null,null,"No"]
[null,null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,"This section of the checklist addresses IAS 32, which prescribes the presentation of financial instruments. The presentation requirements apply to the classification of financial instruments, from the perspective of the issuer, into financial assets, financial liabilities and equity instruments; the classification of related interest, dividends, losses and gains; and the circumstances in which financial assets and financial liabilities should be offset.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,null,null,"The Application Guidance issued as an integral part of IAS 32 explains the application of particular aspects of the Standard. Additional references are provided in this section to the relevant paragraphs of the Application Guidance (AG). The Illustrative Examples (IE) accompanying IAS 32 provide additional guidance.",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time",null,null,"No"]
["-G",null,null,null,null,null,null,null,"IAS 32:97S","IFRS 16 Leases, issued in January 2016, amended paragraphs AG9 and AG10. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2019.",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n"]
["-G",null,null,null,null,null,null,null,"IAS 32:97T","IFRS 17, issued in May 2017, amended paragraphs 4, AG8 and AG36, and added paragraph 33A. An entity shall apply those amendments when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,null,"Scope note"]
["-G",null,null,null,null,null,null,null,null,"This Standard shall be applied by all entities to all types of financial instruments except: "]
["-G",null,null,null,null,null,null,null,"IAS 32:4","a) those interests in subsidiaries, associates or joint ventures that are accounted for in accordance with IFRS 10 Consolidated Financial Statements, IAS 27 Separate Financial Statements or IAS 28 Investments in Associates and Joint Ventures. However, in some cases, IFRS 10, IAS 27 or IAS 28 require or permit an entity to account for an interest in a subsidiary, associate or joint venture using IFRS 9; in those cases, entities shall apply the requirements of this Standard. Entities shall also apply this Standard to all derivatives linked to interests in subsidiaries, associates or joint ventures."]
["-G",null,null,null,null,null,null,null,null,"b) employers' rights and obligations under employee benefit plans, to which IAS 19 Employee Benefits applies. "]
["-G",null,null,null,null,null,null,null,null,"c) [deleted]     "]
["-G",null,null,null,null,null,null,null,null,"d) insurance contracts as defined in IFRS 4 Insurance Contracts. However, this Standard applies to derivatives that are embedded in insurance contracts if IFRS 9 requires the entity to account for them separately. Moreover, an issuer shall apply this Standard to financial guarantee contracts if the issuer applies IFRS 9 in recognising and measuring the contracts, but shall apply IFRS 4 if the issuer elects, in accordance with paragraph 4(d) of IFRS 4, to apply IFRS 4 in recognising and measuring them."]
["-G",null,null,null,null,null,null,null,"IAS 32:4","d) contracts within the scope of IFRS 17 Insurance Contracts. However, this Standard applies to:                                                                                                                                                                                                                                                                           i) derivatives that are embedded in contracts within the scope of IFRS 17, if IFRS 9 requires the entity to account for them separately; and                                                                                                                                                                                                                                                                                                                                   ii) investment components that are separated from contracts within the scope of IFRS 17, if IFRS 17 requires such separation.                                                                                                                                                                                                                      Moreover, an issuer shall apply this Standard to financial guarantee contracts if the issuer applies IFRS 9 in recognising and measuring the contracts, but shall apply IFRS 17 if the issuer elects, in accordance with paragraph 7(e) of IFRS 17, to apply IFRS 17 in recognising and measuring them."]
["-G",null,null,null,null,null,null,null,"IAS 32:97T","IFRS 17, issued in May 2017, amended paragraphs 4, AG8 and AG36, and added paragraph 33A. An entity shall apply those amendments when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,"IAS 32:4","e) financial instruments that are within the scope of IFRS 4 because they contain a discretionary participation feature. The issuer of these instruments is exempt from applying to these features paragraphs 15–32 and AG25–AG35 of this Standard regarding the distinction between financial liabilities and equity instruments. However, these instruments are subject to all other requirements of this Standard. Furthermore, this Standard applies to derivatives that are embedded in these instruments (see IFRS 9)."]
["-G",null,null,null,null,null,null,null,"IAS 32:4","e) [deleted]"]
["-G",null,null,null,null,null,null,null,"IAS 32:97T","IFRS 17, issued in May 2017, amended paragraphs 4, AG8 and AG36, and added paragraph 33A. An entity shall apply those amendments when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,"IAS 32:4","f) financial instruments, contracts and obligations under share-based payment transactions to which IFRS 2 Share-based Payment, applies, except for i) contracts within the scope of paragraphs 8–10 of this Standard, to which this Standard applies, ii) paragraphs 33 and 34 of this Standard, which shall be applied to treasury shares purchased, sold, issued or cancelled in connection with employee share option plans, employee share purchase plans, and all other share-based payment arrangements. "]
["-G",null,null,null,null,null,null,null,"IAS 32:8","This Standard shall be applied to those contracts to buy or sell a non-financial item that can be settled net in cash or another financial instrument, or by exchanging financial instruments, as if the contracts were financial instruments, with the exception of contracts that were entered into and continue to be held for the purpose of the receipt or delivery of a non-financial item in accordance with the entity’s expected purchase, sale or usage requirements. However, this Standard shall be applied to those contracts that an entity designates as measured at fair value through profit or loss in accordance with paragraph 2.5 of IFRS 9 Financial Instruments."]
["-G",null,null,null,null,null,null,null,"IAS 32:9","There are various ways in which a contract to buy or sell a non-financial item can be settled net in cash or another financial instrument or by exchanging financial instruments. These include:                                                                                                                                                                                                                                                            a) when the terms of the contract permit either party to settle it net in cash or another financial instrument or by exchanging financial instruments;                                                                                                                                                                                                                           b) when the ability to settle net in cash or another financial instrument, or by exchanging financial instruments, is not explicit in the terms of the contract, but the entity has a practice of settling similar contracts net in cash or another financial instrument, or by exchanging financial instruments (whether with the counterparty, by entering into offsetting contracts or by selling the contract before its exercise or lapse);                                                                                                                                                                            c) when, for similar contracts, the entity has a practice of taking delivery of the underlying and selling it within a short period after delivery for the purpose of generating a profit from short-term fluctuations in price or dealer’s margin; and                                                                                                                                                                                                                     d) when the non-financial item that is the subject of the contract is readily convertible to cash.                                                                                                                                                                                                                                                                 A contract to which (b) or (c) applies is not entered into for the purpose of the receipt or delivery of the non-financial item in accordance with the entity’s expected purchase, sale or usage requirements, and, accordingly, is within the scope of this Standard. Other contracts to which paragraph 8 applies are evaluated to determine whether they were entered into and continue to be held for the purpose of the receipt or delivery of the non-financial item in accordance with the entity’s expected purchase, sale or usage requirement, and accordingly, whether they are within the scope of this Standard. "]
["-G",null,null,null,null,null,null,null,"IAS 32:10","A written option to buy or sell a non-financial item that can be settled net in cash or another financial instrument, or by exchanging financial instruments, in accordance with paragraph 9(a) or (d) is within the scope of this Standard. Such a contract cannot be entered into for the purpose of the receipt or delivery of the non-financial item in accordance with the entity’s expected purchase, sale or usage requirements. "]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,"32A",1,"32A","32A",null,"Did the entity issue a financial instrument?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["32A-Y",null,null,null,null,null,null,null,null,"Liabilities and equity "]
["32A-Y",null,null,null,"32AC1",2,"32A",null,"IAS 32:15","On initial recognition, the issuer of a financial instrument shall classify the instrument, or its component parts, as a financial liability, a financial asset or an equity instrument."]
["32A-Y",null,null,null,null,null,null,null,"IE 2 to IE 31"]
["32A-Y","32AC1-G",null,null,null,null,null,null,null,"Note: Detailed requirements for the classification of financial instruments and their component parts are set out below."]
["32A-Y",null,null,null,"32AC2",2,"32A",null,"IAS 32:15","The issuer shall classify a financial instrument in accordance with the substance of the contractual arrangement rather than the legal form, and in accordance with the definitions of a financial liability, a financial asset and an equity instrument."]
["32A-Y","32AC2-G",null,null,null,null,null,null,"IAS 32:13","Note: ‘Contract’ and ‘contractual’ refer to an agreement between two or more parties that has clear economic consequences that the parties have little, if any, discretion to avoid, usually because the agreement is enforceable by law."]
["32A-Y",null,null,null,"32A11",2,"32A-1-1",null,"IAS 32:16 ","Did the issuer apply the definitions in paragraph 11 of IAS 32 to determine whether a financial instrument is an equity instrument rather than a financial liability?"]
["32A-Y",null,null,null,null,null,null,null,"AG 25 to AG 29A"]
["32A-Y",null,null,null,null,null,null,null,"IE 2 to IE 31"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["32A-Y","32A11-Y",null,null,null,null,null,null,"IAS 32:16","The instrument is an equity instrument if, and only if, both conditions (a) and (b) below are met:"]
["32A-Y","32A11-Y",null,null,null,null,null,null,"AG 25 to AG 29A"]
["32A-Y","32A11-Y",null,null,null,null,null,null,"IE 2 to IE 31"]
["32A-Y","32A11-Y",null,null,"32A11C1",3,"32A-1-1 ",null,null,"a)      the instrument includes no contractual obligation: "]
["32A-Y","32A11-Y",null,null,null,null,null,null,"IAS 32:16(a)(i)","i)        to deliver cash or another financial asset to another entity: or "]
["32A-Y","32A11-Y",null,null,null,null,null,null,"IAS 32:16(a)(ii)","ii)       to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the issuer; and "]
["32A-Y","32A11-Y",null,null,"32A11C2",3,"32A-1-1 ",null,null,"b)      if the instrument will or may be settled in the issuer’s own equity instruments, it is: "]
["32A-Y","32A11-Y",null,null,null,null,"32A-1-1 ",null,"IAS 32:16(b)(i)","i)        a non-derivative instrument that includes no contractual obligation for the issuer to deliver a variable number of its own equity instruments; or "]
["32A-Y","32A11-Y",null,null,null,null,"32A-1-1 ",null,"IAS 32:16(b)(ii)","ii) a derivative that will be settled only by the issuer exchanging a fixed amount of cash or another financial asset for a fixed number of its own equity instruments. For this purpose, rights options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for these purposes the issuer’s own equity instruments do not include instruments that have all the features and meet the conditions described in paragraphs 16A and 16B (see tailoring questions on puttable instruments below) or paragraphs 16C and 16D of IAS 32 (see tailoring question on obligations to deliver a pro rata share of the net assets only on liquidation), or instruments that are contracts for the future receipt or delivery of the issuer’s own equity instruments."]
["32A-Y","32A11-Y","OR,32A11C1-G,32A11C2-G",null,null,null,null,null,null,"Notes:\n\nNo contractual obligation to deliver cash or another asset"]
["32A-Y","32A11-Y","32A11C1-G",null,null,null,null,null,"IAS 32:17 to 20","1)      With the exception of the circumstances described in paragraphs 16A and 16B (see tailoring questions on puttable instruments below) or paragraphs 16C and 16D (see tailoring question on obligations to deliver a pro rate share of the net assets only on liquidation), a critical feature in  differentiating a financial liability from an equity instrument is the existence of a contractual obligation of one party (the issuer) either to deliver cash or another financial asset to another party (the holder) or to exchange financial assets or liabilities with the holder under conditions that are potentially unfavourable to the issuer. For example, the issuer of an equity instrument does not usually have a contractual obligation to make dividend distributions and the instrument is therefore equity because the entity cannot be required to deliver cash or another financial asset."]
["32A-Y","32A11-Y","32A11C1-G",null,null,null,null,null,null,"2)      If an entity does not have an unconditional right to avoid delivering cash or another financial asset to settle a contractual obligation, the obligation meets the definition of a financial liability, except for those instruments classified as equity instruments in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D. A financial instrument that does not explicitly establish a contractual obligation to deliver cash or another financial asset may establish an obligation indirectly through its terms and conditions."]
["32A-Y","32A11-Y","32A11C1-G"]
["32A-Y","32A11-Y","32A11C1-G"]
["32A-Y","32A11-Y","32A11C1-G",null,null,null,null,null,null,"Settlement in the entity’s own equity instruments"]
["32A-Y","32A11-Y","32A11C2-G",null,null,null,null,null,"IAS 32:22, 22A","3)      With the exception of puttable financial instruments with the features and meeting the conditions described in paragraphs 16A and 16B (see tailoring questions on puttable instruments below) or 16C and 16D  (see tailoring question on obligations to deliver a pro rata share of the net assets only on liquidation), a contract that will be settled by the entity receiving or delivering a fixed number of its own equity instruments in exchange for a fixed amount of cash or another financial asset is an equity instrument. Exposure to changes in the fair value of such a contract, arising from variations in market interest rates that do not affect the amount of cash/financial asset/equity instruments to be received or delivered, on settlement of the contract, do not preclude the contract from being an equity instrument. Any consideration received or paid is added or deducted directly to/from equity."]
["32A-Y","32A11-Y","32A11C2-G",null,null,null,null,null,"IAS 32:23, 24","4) With the exception of the circumstances described in paragraphs 16A and 16B or paragraphs 16C and 16D, a contract that contains an obligation for an entity to purchase its own equity instruments for cash or another financial asset gives rise to a financial liability for the present value of the redemption amount (for example, for the present value of the forward repurchase price, option exercise price or other redemption amount). This is the case even if the contract itself is an equity instrument. One example is an entity’s obligation under a forward contract to purchase its own equity instruments for cash. The financial liability is recognised initially at the present value of the redemption amount, and is reclassified from equity. Subsequently, the financial liability is measured in accordance with IFRS 9. If the contract expires without delivery, the carrying amount of the financial liability is reclassified to equity. An entity’s contractual obligation to purchase its own equity instruments gives rise to a financial liability for the present value of the redemption amount even if the obligation to purchase is conditional on the counterparty exercising a right to redeem (eg a written put option that gives the counterparty the right to sell an entity’s own equity instruments to the entity for a fixed price).\n\nA contract that will be settled by the entity delivering or receiving a fixed number of its own equity instruments in exchange for a variable amount of cash or another financial asset is a financial asset or financial liability. An example is a contract for the entity to deliver 100 of its own equity instruments in return for an amount of cash calculated to equal the value of 100 ounces of gold."]
["32A-Y",null,null,null,null,null,null,null,null,"Puttable instruments"]
["32A-Y",null,null,null,"32A12",2,"32A-1-2",null,null,"Did the entity issue a puttable instrument?"]
["32A-Y","32A12-G",null,null,null,null,null,null,"IAS 32:16A-16B","A puttable financial instrument (i.e. a financial instrument that gives the holder the right to put the instrument back to the issuer for cash or another financial asset or automatically put back to the issuer on the occurrence of an uncertain future event or the death or retirement of the instrument holder) includes a contractual obligation for the issuer to repurchase or redeem the instrument for cash or another financial asset on exercise of the put. "]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["32A-Y","32A12-Y",null,null,null,null,"32A-1-2",null,"IAS 32:16A-16B","As an exception to the definition of a financial liability, an instrument that includes a contractual obligation for the issuer to repurchase or redeem the instrument for cash or another financial asset on exercise of the put is classified as an equity instrument if it contains all of the following features:"]
["32A-Y","32A12-Y",null,null,"32A12C1",3,"32A-1-2",null,"IAS 32:16A(a)","a)      it entitles the holder to a pro rata share of the entity’s net assets in the event of the entity’s liquidation;"]
["32A-Y","32A12-Y","32A12C1-G",null,null,null,null,null,null,"Note: The entity’s net assets are those assets that remain after deducting all other claims on its assets. A pro rata share is determined by:"]
["32A-Y","32A12-Y","32A12C1-G",null,null,null,null,null,null,"          •   dividing the entity’s net assets on liquidation into units of equal\n               amount; and"]
["32A-Y","32A12-Y","32A12C1-G",null,null,null,null,null,null,"          •   multiplying that amount by the number of the units held by the \n               financial instrument holder."]
["32A-Y","32A12-Y",null,null,"32A12C2",3,"32A-1-2",null,"IAS 32:16A(b)","b)      the instrument is in the class of instruments that is subordinate to all other classes of instruments;"]
["32A-Y","32A12-Y","32A12C2-G",null,null,null,null,null,null,"Note: To be in such a class, the instrument:"]
["32A-Y","32A12-Y","32A12C2-G",null,null,null,null,null,null,"          •   has no priority over other claims to the assets of the entity \n               on liquidation; and"]
["32A-Y","32A12-Y","32A12C2-G",null,null,null,null,null,null,"          •   does not need to be converted into another instrument before it is\n               in the class of instruments that is subordinate to all other classes \n               of instruments."]
["32A-Y","32A12-Y",null,null,null,null,"32A-1-2",null,"IAS 32:16A(c)","c)       all financial instruments in the class of instruments that is subordinate to all other classes of instruments have identical features (e.g. they must all be puttable, and the formula or other method used to calculate the repurchase or redemption price is the same for all instruments in that class);"]
["32A-Y","32A12-Y",null,null,null,null,"32A-1-2",null,"IAS 32:16A(d)","d)      apart from the contractual obligation for the issuer to repurchase or redeem the instrument for cash or another financial asset, the instrument does not include any contractual obligation to deliver cash or another financial asset to another entity, or to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity, and it is not a contract that will or may be settled in the entity’s own equity instruments as set out in subparagraph (b) of the definition of financial liability in paragraph 11 of IAS 32; and"]
["32A-Y","32A12-Y",null,null,null,null,"32A-1-2",null,"IAS 32:16A(e)","e)      the total expected cash flows attributable to the instrument over the life of the instrument are based substantially on the profit or loss, the change in the recognised net assets or the change in the fair value of the recognised and unrecognised net assets of the entity over the life of the instrument (excluding any effects of the instrument)."]
["32A-Y","32A12-Y",null,null,"32A12C3",3,"32A-1-2",null,"IAS 32:16B","For an instrument to be classified as an equity instrument, in addition to the instrument having all the features described in paragraph 16A (see above), the issuer must have no other financial instrument or contract that has:"]
["32A-Y","32A12-Y",null,null,null,null,"32A-1-2",null,"IAS 32:16B(a)","a)      total cash flows based substantially on the profit or loss, the change in the recognised net assets or the change in the fair value of the recognised and unrecognised net assets of the entity (excluding any effects of such instrument or contract); and"]
["32A-Y","32A12-Y",null,null,null,null,"32A-1-2",null,"IAS 32:16B(b)","b)      the effect of substantially restricting or fixing the residual return to the puttable instrument holders."]
["32A-Y","32A12-Y","32A12C3-G",null,null,null,null,null,"IAS 32:16B","Note: For the purposes of applying this condition, the entity shall not consider non-financial contracts with a holder of an instrument described in paragraph 16A that have contractual terms and conditions that are similar to the contractual terms and conditions of an equivalent contract that might occur between a non-instrument holder and the issuing entity. If the entity cannot determine that this condition is met, it shall not classify the puttable instrument as an equity instrument."]
["32A-Y",null,null,null,null,null,null,null,null,"Instruments, or components of instruments, that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation"]
["32A-Y",null,null,null,"32A13",2,"32A-1-3",null,null,"Did the entity issue financial instruments that include a contractual obligation for the issuing entity to deliver to another entity a pro rata share of its net assets only on liquidation?"]
["32A-Y","32A13-G",null,null,null,null,null,null,"IAS 32:16C","Some financial instruments include a contractual obligation for the issuing entity to deliver to another entity a pro rata share of its net assets only on liquidation. The obligation arises because liquidation either is certain to occur and outside the control of the entity (e.g. a limited life entity) or is uncertain to occur but is at the option of the instrument holder."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["32A-Y","32A13-Y",null,null,null,null,null,null,"IAS 32:16C"," As an exception to the definition of a financial liability, an instrument that includes a contractual obligation for the issuing entity to deliver to another entity a pro rata share of its net assets only on liquidation, is classified as an equity instrument if it has all of the following features:"]
["32A-Y","32A13-Y",null,null,"32A13C1",3,"32A-1-3",null,"IAS 32:16C(a)","a)      it entitles the holder to a pro rata share of the entity’s net assets in the event of the entity’s liquidation;"]
["32A-Y","32A13-Y","32A13C1-G",null,null,null,null,null,null,"Note: The entity’s net assets are those assets that remain after deducting all other claims on its assets. A pro rata share is determined by:"]
["32A-Y","32A13-Y","32A13C1-G",null,null,null,null,null,null,"      •      dividing the entity’s net assets on liquidation into units of equal \n              amount; and"]
["32A-Y","32A13-Y","32A13C1-G",null,null,null,null,null,null,"      •      multiplying that amount by the number of the units held by the \n              financial instrument holder."]
["32A-Y","32A13-Y",null,null,"32A13C2",3,"32A-1-3",null,"IAS 32:16C(b)","b)      the instrument is in the class of instruments that is subordinate to all other classes of instruments; and"]
["32A-Y","32A13-Y","32A13C2-G",null,null,null,null,null,null,"Note: To be in such a class, the instrument:"]
["32A-Y","32A13-Y","32A13C2-G",null,null,null,null,null,null,"      •      has no priority over other claims to the assets of the entity on \n              liquidation; and"]
["32A-Y","32A13-Y","32A13C2-G",null,null,null,null,null,null,"      •      does not need to be converted into another instrument before it is \n              in the class of instruments that is subordinate to all other classes of \n              instruments."]
["32A-Y","32A13-Y",null,null,null,null,null,null,"IAS 32:16C(c)","c)       all financial instruments in the class of instruments that is subordinate to all other classes of instruments must have an identical contractual obligation for the issuing entity to deliver a pro rata share of its net assets on liquidation."]
["32A-Y","32A13-Y",null,null,"32A13C3",3,"32A-1-3",null,"IAS 32:16D","For an instrument to be classified as an equity instrument, in addition to the instrument having all the features described in paragraph 16C of IAS 32, the issuer must have no other financial instrument or contract that has:"]
["32A-Y","32A13-Y",null,null,null,null,"32A-1-3",null,"IAS 32:16D(a)","a)      total cash flows based substantially on the profit or loss, the change in the recognised net assets or the change in the fair value of the recognised and unrecognised net assets of the entity (excluding any effects of such instrument or contract); and"]
["32A-Y","32A13-Y",null,null,null,null,"32A-1-3",null,"IAS 32:16D(b)","b)      the effect of substantially restricting or fixing the residual return to the instrument holders."]
["32A-Y","32A13-Y","32A13C3-G",null,null,null,null,null,"IAS 32:16D","Note: For the purposes of applying this condition, the entity shall not consider non-financial contracts with a holder of an instrument described in paragraph 16C of IAS 32 that have contractual terms and conditions that are similar to the contractual terms and conditions of an equivalent contract that might occur between a non-instrument holder and the issuing entity. If the entity cannot determine that this condition is met, it shall not classify the instrument as an equity instrument."]
["32A-Y","OR,32A13-Y,32A12-Y",null,null,null,null,null,null,null,"Reclassification of puttable instruments and instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation"]
["32A-Y","OR,32A13-Y,32A12-Y",null,null,"32A1312",3,"32A-1-3-1;\n32A-1-2-1",null,null,"Did the puttable instrument or the instrument that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation, cease to have all the features or meet all the conditions set out in paragraphs 16A and 16B or paragraphs 16C and 16D of IAS 32 ?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["32A-Y","OR,32A13-Y,32A12-Y","32A1312-Y",null,"32A1312C1",4,"32A-1-3-1; 32A-1-2-1",null,"IAS 32:16E","An entity shall classify a financial instrument as an equity instrument in accordance with paragraphs 16A and 16B or paragraphs 16C and 16D of IAS 32 from the date when the instrument has all the features and meets the conditions set out in those paragraphs. An entity shall reclassify a financial instrument from the date when the instrument ceases to have all the features or meet all the conditions set out in those paragraphs."]
["32A-Y","OR,32A13-Y,32A12-Y","32A1312-Y","32A1312C1-G",null,null,null,null,"IAS 32:16E","Note: For example, if an entity redeems all its issued non-puttable instruments and any puttable instruments that remain outstanding have all of the features and meet all the conditions in paragraphs 16A and 16B of IAS 32, the entity shall reclassify the puttable instruments as equity instruments from the date when it redeems the non-puttable instruments."]
["32A-Y","OR,32A13-Y,32A12-Y","32A1312-Y",null,null,null,"32A-1-3-1; 32A-1-2-1",null,"IAS 32:16F","An entity shall account as follows for the reclassification of an instrument in accordance with paragraph 16E of IAS 32:"]
["32A-Y","OR,32A13-Y,32A12-Y","32A1312-Y",null,null,null,"32A-1-3-1; 32A-1-2-1",null,"IAS 32:16F(a)","a)      it shall reclassify an equity instrument as a financial liability from the date when the instrument ceases to have all of the features or meet the conditions in paragraphs 16A and 16B or paragraphs 16C and 16D of IAS 32. The financial liability shall be measured at the instrument’s fair value at the date of reclassification. The entity shall recognise in equity any difference between the carrying value of the equity instrument and the fair value of the financial liability at the date of reclassification; and"]
["32A-Y","OR,32A13-Y,32A12-Y","32A1312-Y",null,null,null,"32A-1-3-1; 32A-1-2-1",null,"IAS 32:16F(b)","b)      it shall reclassify a financial liability as equity from the date when the instrument has all of the features and meets the conditions set out in paragraphs 16A and 16B or paragraphs 16C and 16D of IAS 32. An equity instrument shall be measured at the carrying value of the financial liability at the date of reclassification."]
["32A-Y","OR,32A13-Y,32A12-Y","32A1312-Y",null,"32A1312C2",4,"32A-1-3-1; 32A-1-2-1",null,"IAS 32:25","Has the entity treated a financial instrument as a liability if the entity has to deliver cash or another financial asset, or otherwise to settle it in such a way that it would be a financial liability, in the event of the occurrence or non-occurrence of uncertain future events (or on the outcome of uncertain circumstances) that are beyond the control of both the issuer and the holder of the instrument, such as a change in a stock market index, consumer price index, interest rate or taxation requirements, or the issuer’s future revenues, net income or debt-to-equity ratio?"]
["32A-Y","OR,32A13-Y,32A12-Y","32A1312-Y","32A1312C2-G",null,null,null,null,null,"Notes: \n\n(1) The issuer of such an instrument does not have the unconditional right to avoid delivering cash or another financial asset (or otherwise to settle it in such a way that it would be a financial liability).\n\n(2) The following are exceptions, where such a financial instrument is not considered to be a liability:\n\na) the part of the contingent settlement provision that could require settlement in cash or another financial asset (or otherwise in such a way that it would be a financial liability) is not genuine; \n\nb) the issuer can be required to settle the obligation in cash or another financial asset (or otherwise to settle it in such a way that it would be a financial liability) only in the event of liquidation of the issuer; or\n\nc) the instrument has all the features and meets the conditions in paragraphs 16A and 16B of IAS 32.\n"]
["32A-Y","OR,32A13-Y,32A12-Y","32A1312-Y",null,"32A1312C3",4,"32A-1-3-1; 32A-1-2-1",null,"IAS 32:26","Has the entity treated a derivative financial instrument as a financial asset or a financial liability, if such a derivative financial instrument gives one party a choice over how it is settled (eg the issuer or the holder can choose settlement net in cash or by exchanging shares for cash), unless all of the settlement alternatives would result in it being an equity instrument?"]
["32A-Y","OR,32A13-Y,32A12-Y","32A1312-Y","32A1312C3-G",null,null,null,null,"IAS 32:27","Note: An example of a derivative financial instrument with a settlement option that is a financial liability is a share option that the issuer can decide to settle net in cash or by exchanging its own shares for cash. Similarly, some contracts to buy or sell a non-financial item in exchange for the entity’s own equity instruments are within the scope of this Standard because they can be settled either by delivery of the non-financial item or net in cash or another financial instrument (see paragraphs 8–10). Such contracts are financial assets or financial liabilities and not equity instruments."]
["32A-Y",null,null,null,null,null,null,null,null,"Compound financial instruments"]
["32A-Y",null,null,null,"32A2",2,"32A-2",null,null,"Did the entity issue a compound financial instrument?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["32A-Y","32A2-Y",null,null,"32A2C1",3,"32A-2",null,"IAS 32:28","The issuer of a non-derivative financial instrument shall evaluate the terms of the financial instrument to determine whether it contains both a liability and an  equity component. Such components shall be classified separately as financial liabilities, financial assets or equity instruments in accordance with paragraph 15 of IAS 32 (see above)."]
["32A-Y","32A2-Y","32A2C1-G",null,null,null,null,null,null,"Notes:"]
["32A-Y","32A2-Y","32A2C1-G",null,null,null,null,null,"IAS 32:29","1)      An entity recognises separately the components of a financial instrument that (a) creates a financial liability of the entity and (b) grants an option to the holder of the instrument to convert it into an equity instrument of the entity. For example, a bond or similar instrument convertible by the holder into a fixed number of ordinary shares of the entity is a compound financial instrument. From the perspective of the entity, such an instrument comprises two components: a financial liability (a contractual arrangement to deliver cash or another financial asset) and an equity instrument (a call option granting the holder the right, for a specified period of time, to convert it into a fixed number of ordinary shares of the entity). The economic effect of issuing such an instrument is substantially the same as issuing simultaneously a debt instrument with an early settlement provision and warrants to purchase ordinary shares, or issuing a debt instrument with detachable share purchase warrants. Accordingly, in all cases, the entity presents the liability and equity components separately in its statement of financial position."]
["32A-Y","32A2-Y","32A2C1-G",null,null,null,null,null,"IAS 32:30","2)      Classification of the liability and equity components of a convertible instrument is not revised as a result of a change in the likelihood that a conversion option will be exercised, even when exercise of the option may appear to have become economically advantageous to some holders. "]
["32A-Y","32A2-Y","32A2C1-G",null,null,null,null,null,"IAS 32:31","3)      IFRS 9 deals with the measurement of financial assets and financial liabilities respectively. Equity instruments are instruments that evidence a residual interest in the assets of an entity after deducting all of its liabilities. Therefore, when the initial carrying amount of a compound financial instrument is allocated to its equity and liability components, the equity component is assigned the residual amount after deducting from the fair value of the instrument as a whole the amount separately determined for the liability component. The value of any derivative features (such as a call option) embedded in the compound financial instrument other than the equity component (such as an equity conversion option) is included in the liability component. The sum of the carrying amounts assigned to the liability and equity components on initial recognition is always equal to the fair value that would be ascribed to the instrument as a whole. No gain or loss arises from initially recognising the components of the instrument separately."]
["32A-Y","32A2-Y","32A2C1-G",null,null,null,null,null,"IAS 32:32","4)      Under the approach described in paragraph 31 of IAS 32 (see above), the issuer of a bond convertible into ordinary shares first determines the carrying amount of the liability component by measuring the fair value of a similar liability (including any embedded non-equity derivative features) that does not have an associated equity component. The carrying amount of the equity instrument represented by the option to convert the instrument into ordinary shares is then determined by deducting the fair value of the financial liability from the fair value of the compound financial instrument as a whole."]
["32A-Y",null,null,null,null,null,null,null,"IAS 32:AG36","Treasury shares"]
["32A-Y",null,null,null,null,2,"32A-3",null,null,"Has the entity (or another member of the consolidated group) reacquired (acquired) the entity’s own equity instruments (‘treasury shares’)?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["32A-Y","32A3-Y",null,null,"32A3C1",3,"32A-3",null,"IAS 32:33","a)       those treasury shares shall be deducted from equity;"]
["32A-Y","32A3-Y",null,null,"32A3C1",3,"32A-3",null,"IAS 32:33","b)       no gain or loss shall be recognised in profit or loss on the purchase, sale, issue or cancellation of an entity’s own equity instruments;"]
["32A-Y","32A3-Y",null,null,"32A3C1",3,"32A-3",null,"IAS 32:33","c)       consideration paid or received shall be recognised directly in equity;"]
["32A-Y","32A3-Y","32A3C1-G",null,null,null,null,null,"IAS 32:33A","Some entities operate, either internally or externally, an investment fund that provides investors with benefits determined by units in the fund and recognise financial liabilities for the amounts to be paid to those investors. Similarly, some entities issue groups of insurance contracts with direct participation features and those entities hold the underlying items. Some such funds or underlying items include the entity’s treasury shares. Despite paragraph 33, an entity may elect not to deduct from equity a treasury share that is included in such a fund or is an underlying item when, and only when, an entity reacquires its own equity instrument for such purposes. Instead, the entity may elect to continue to account for that treasury share as equity and to account for the reacquired instrument as if the instrument were a financial asset and measure it at fair value through profit or loss in accordance with IFRS 9. That election is irrevocable and made on an instrument-by-instrument basis. For the purposes of this election, insurance contracts include investment contracts with discretionary participation features. (See IFRS 17 for terms used in this paragraph that are defined in that Standard.)"]
["32A-Y","32A3-Y","32A3C1-G",null,null,null,null,null,"IAS 32:97T","IFRS 17, issued in May 2017, amended paragraphs 4, AG8 and AG36, and added paragraph 33A. An entity shall apply those amendments when it applies IFRS 17."]
["32A-Y","32A3-Y",null,null,null,null,"32A-3",null,"IAS 32:34","d)       the amount of treasury shares held is disclosed separately, either in the statement of financial position or in the notes, in accordance with IAS 1 Presentation of Financial Statements; and"]
["32A-Y","32A3-Y",null,null,null,null,"32A-3",null,"IAS 32:34","e)       an entity makes appropriate disclosures in accordance with IAS 24 Related Party Disclosures if the entity reacquires its own equity instruments from related parties."]
[null,null,null,null,null,null,null,null,"IAS 32:AG37","Interest, dividends, losses and gains"]
[null,null,null,null,"32B",1,"32B","32B",null,"Did the entity recognise any interest, dividends, losses and gains related to a financial instruments or a component of a financial instrument?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["32B-Y",null,null,null,null,null,"32B",null,"IAS 32:35","Interest, dividends, losses and gains relating to a financial instrument or a component of a financial instrument that is a financial liability shall be recognised as income or expense in profit or loss."]
["32B-Y",null,null,null,"32BC1",2,"32B",null,"IAS 32:35","Distributions to holders of an equity instrument shall be recognised by the entity directly in equity."]
["32B-Y","32BC1-G",null,null,null,null,null,null,"IAS 32:35A","Note: Income tax relating to distributions to holders of an equity instrument and to transaction costs of an equity transaction shall be accounted for in accordance with IAS 12 Income Taxes."]
["32B-Y","32BC1-G",null,null,null,null,null,null,"IAS 32:36","Note: The classification of a financial instrument as a financial liability or an equity instrument determines whether interest, dividends, losses and gains relating to that instrument are recognised as income or expense in profit or loss. Thus, dividend payments on shares wholly recognised as liabilities are recognised as expenses in the same way as interest on a bond. Similarly, gains and losses associated with redemptions or refinancings of financial liabilities are recognised in profit or loss, whereas redemptions or refinancings of equity instruments are recognised as changes in equity. Changes in the fair value of an equity instrument are not recognised in the financial statements."]
["32B-Y",null,null,null,"32B1",2,"32B-1",null,"IAS 32:37","Did the entity incur any transaction costs  i.e. only transactions costs that are incremental costs directly attributable to the equity transaction that otherwise would have been avoided?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["32B-Y","32B1-Y",null,null,"32B11",3,"32B-1-1",null,null,"Are these costs related to an equity transaction ?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["32B-Y","32B1-Y","32B11-Y",null,"32B11C1",4,"32B-1-1",null,"IAS 32:35","Transaction costs of an equity transaction shall be accounted for as a deduction from equity."]
["32B-Y","32B1-Y","32B11-Y","32B11C1-G",null,null,"32B-1-1",null,"IAS 32:35A","Note: Income tax relating to distributions to holders of an equity instrument and to transaction costs of an equity transaction shall be accounted for in accordance with IAS 12 Income Taxes."]
["32B-Y","32B1-Y","32B11-Y",null,null,null,"32B-1-1",null,"IAS 32:37","The costs of an equity transaction that is abandoned are recognised as an expense."]
["32B-Y","32B1-Y",null,null,"32B12",3,"32B-1-2",null,null,"Are these costs related to the issue of a compound financial instrument?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["32B-Y","32B1-Y","32B12-Y",null,null,null,"32B-1-2",null,"IAS 32:38","Transaction costs that relate to the issue of a compound financial instrument are allocated to the liability and equity components of the instrument in proportion to the allocation of the proceeds."]
["32B-Y","32B1-Y",null,null,"32B13",3,"32B-1-3",null,null,"Are these costs related jointly to more than one transaction (e.g. costs of a concurrent offering of some shares and a stock exchange listing of other shares)?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["32B-Y","32B1-Y","32B13-Y",null,null,null,"32B-1-3",null,"IAS 32:38","Transaction costs that relate jointly to more than one transaction (e.g. costs of a concurrent offering of some shares and a stock exchange listing of other shares) are allocated to the transactions using a basis of allocation that is rational and consistent with similar transactions."]
["32B-Y","32B1-Y","32B11-Y",null,null,null,"32B-1-1",null,"IAS 32:39","The amount of transaction costs accounted for as a deduction from equity in the period is disclosed separately in accordance with IAS 1."]
["32B-Y",null,null,null,"32BC2",2,"32B",null,"IAS 32:40","Dividends that are classified as an expense may be presented in the statement(s) of profit or loss and other comprehensive income either with interest on other liabilities or as a separate item. "]
["32B-Y","32BC2-G",null,null,null,null,null,null,"IAS 32:40","Note: In addition to the requirements of IAS 32 disclosure of interest and dividends is subject to the requirements of IAS 1 and IFRS 7. In some circumstances, because of the differences between interest and dividends with respect to matters such as tax deductibility, it is desirable to disclose them separately in the statement(s) of profit or loss and other comprehensive income. Disclosures of the tax effects are made in accordance with IAS 12."]
["32B-Y",null,null,null,"32BC3",2,"32B",null,"IAS 32:41","Gains and losses related to changes in the carrying amount of a financial liability are recognised as income or expense in profit or loss even when they relate to an instrument that includes a right to the residual interest in the assets of the entity in exchange for cash or another financial asset (see paragraph 18(b) of IAS 32). "]
["32B-Y","32BC3-G",null,null,null,null,null,null,"IAS 32:41","Note: Under IAS 1 Presentation of Financial Statements, the entity presents any gain or loss arising from remeasurement of such an instrument separately in the statement of comprehensive income when it is relevant in explaining the entity’s performance."]
["32A-Y",null,null,null,null,null,null,null,"IAS 32:AG38 to AG39","Offsetting a financial asset and a financial liability"]
["32A-Y",null,null,null,"32AC3",2,"32A",null,"IAS 32:42","A financial asset and a financial liability shall be offset and the net amount presented in the statement of financial position when, and only when, an entity:"]
["32A-Y",null,null,null,null,null,"32A",null,null,"a)      currently has a legally enforceable right to set off the recognised amounts; and"]
["32A-Y",null,null,null,null,null,"32A",null,null,"b)      intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously."]
["32A-Y","32AC3-G",null,null,null,null,null,null,null,"Notes:"]
["32A-Y","32AC3-G",null,null,null,null,null,null,"IAS 32:42","1)      In accounting for a transfer of a financial asset that does not qualify for derecognition, the entity shall not offset the transferred asset and the associated liability (see paragraph 3.2.22 of IFRS 9)."]
["32A-Y","32AC3-G",null,null,null,null,null,null,"IAS 32:44","2)      Offsetting does not give rise to recognition of a gain or loss."]
["32A-Y","32AC3-G",null,null,null,null,null,null,"IAS 32:49","3)      The conditions for offsetting set out in paragraph 42 of IAS 32 (see above) are generally not satisfied and offsetting is therefore inappropriate when:"]
["32A-Y","32AC3-G",null,null,null,null,null,null,null,"•   several different financial instruments are used to emulate the features of a single financial instrument (a ‘synthetic’ financial instrument);"]
["32A-Y","32AC3-G",null,null,null,null,null,null,null,"•   financial assets and financial liabilities arise from financial instruments having the same primary risk exposure but involve different counterparties;\n\n•   financial or other assets are pledged as collateral for non-recourse financial liabilities;"]
["32A-Y","32AC3-G",null,null,null,null,null,null,null,"•   financial assets are set aside in trust by a debtor for the purpose of discharging an obligation without those assets having been accepted by the creditor in settlement of the obligation; or\n\n•   obligations incurred as a result of events giving rise to losses are expected to be recovered from a third party by virtue of a claim made under an insurance contract."]
["32A-Y","32AC3-G",null,null,null,null,null,null,"IAS 32:50","4)      An entity that undertakes a number of financial instrument transactions with a single counterparty may enter into a “master netting arrangement” which provides for a single net settlement of all financial instruments covered by the agreement in the event of default on, or termination of, any one contract. A master netting arrangement does not provide a basis for offsetting unless both of the criteria in paragraph 42 of IAS 32 (see above) are satisfied. When financial assets and financial liabilities subject to a master netting arrangement are not offset, the effect of the arrangement on an entity’s exposure to credit risk is disclosed in accordance with paragraph 36 of IFRS 7 (see relevant section of this checklist)."]
[null,null,null,null,null,null,null,null,null,"IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments"]
[null,null,null,null,"32C",1,"32C","32C",null,"Does the entity, being a co-operative (or other similar) entity, issue financial instruments, such as member's share in co-operative entities, which have characteristics of equity but give the holder the right to request redemption for cash or another financial asset?"]
["32C-G",null,null,null,null,null,null,null,null,"Notes:"]
["32C-G",null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IFRIC 2, which interprets IAS 32 Financial Instruments: Presentation. The Interpretation deals with the classification under IAS 32 of members’ interests in co-operatives and similar entities (members’ shares) that give the holder the right to request redemption for cash or another financial asset."]
["32C-G",null,null,null,null,null,null,null,null,"IFRIC 2 applies to financial instruments within the scope of IAS 32, including financial instruments issued to members of co-operative entities that evidence the members’ ownership interest in the entity. The Interpretation does not apply to financial instruments that will or may be settled in the entity’s own equity instruments."]
["32C-G",null,null,null,null,null,null,null,null,"The Appendix to IFRIC 2 provides a number of examples illustrating the application of the Interpretation."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["32C-Y",null,null,null,null,null,null,null,null,"Presentation"]
["32C-Y",null,null,null,null,null,"32C",null,"IFRIC 2:5","The contractual right of the holder of a financial instrument (including members’ shares in co-operative entities) to request redemption does not, in itself, require that financial instrument to be classified as a financial liability. Rather, the entity must consider all of the terms and conditions of the financial instrument in determining its classification as a financial liability or equity. Those terms and conditions include relevant local laws, regulations and the entity’s governing charter in effect at the date of classification, but not expected future amendments to those laws, regulations or charter."]
["32C-Y",null,null,null,null,null,"32C",null,"IFRIC 2:6","Members’ shares that would be classified as equity if the members did not have a right to request redemption are equity if either of the conditions described in paragraphs 7 and 8 of IFRIC 2 (see below) is present or the members' shares have all the features and meet the condition in paragraphs 16A and 16B or paragraphs 16C and 16D of IAS 32. Demand deposits, including current accounts, deposit accounts and similar contracts that arise when members act as customers are financial liabilities of the entity."]
["32C-Y",null,null,null,null,null,"32C",null,"IFRIC 2:7","Members’ shares are equity if the entity has an unconditional right to refuse redemption of the members’ shares."]
["32C-Y",null,null,null,null,null,"32C",null,"IFRIC 2:8","Local law, regulation or the entity’s governing charter can impose various types of prohibitions on the redemption of members’ shares, e.g. unconditional prohibitions or prohibitions based on liquidity criteria. If redemption is unconditionally prohibited by local law, regulation or the entity’s governing charter, members’ shares are equity. However, provisions in local law, regulation or the entity’s governing charter that prohibit redemption only if conditions – such as liquidity constraints – are met (or are not met) do not result in members’ shares being equity. "]
["32C-Y",null,null,null,"32CC1",2,"32C",null,"IFRIC 2:9","Members’ shares in excess of the prohibition against redemption are liabilities, unless the entity has the unconditional right to refuse redemption as described in paragraph 7 of IFRIC 2 (see above) or the members’ shares have all the features and meet the conditions in paragraph 16A and 16B or paragraphs 16C or 16D of IAS 32."]
["32C-Y","32CC1-G",null,null,null,null,null,null,null,"Notes:"]
["32C-Y","32CC1-G",null,null,null,null,null,null,"IFRIC 2:9","1)      An unconditional prohibition may be absolute, in that all redemptions are prohibited. An unconditional prohibition may be partial, in that it prohibits redemption of members’ shares if redemption would cause the number of members’ shares or amount of paid-in capital from members’ shares to fall below a specified level."]
["32C-Y","32CC1-G",null,null,null,null,null,null,"IFRIC 2:9","2)      In some cases, the number of shares or the amount of paid-in capital subject to a redemption prohibition may change from time to time. Such a change in the redemption prohibition leads to a transfer between financial liabilities and equity."]
["32C-Y",null,null,null,"32CC2",2,"32C",null,"IFRIC 2:10","At initial recognition, has the entity measured its financial liability for redemption at fair value?"]
["32C-Y","32CC2-G",null,null,null,null,null,null,"IFRIC 2:10","Note: In the case of members’ shares with a redemption feature, the entity measures the fair value of the financial liability for redemption at no less than the maximum amount payable under the redemption provisions of its governing charter or applicable law discounted from the first date that the amount could be required to be paid."]
["32C-Y",null,null,null,null,null,"32C",null,"IFRIC 2:11","As required by paragraph 35 of IAS 32, distributions to holders of equity instruments are recognised directly in equity. Interest, dividends and other returns relating to financial instruments classified as financial liabilities are expenses, regardless of whether those amounts paid are legally characterised as dividends, interest or otherwise."]
["32C-Y",null,null,null,null,null,null,null,null,"Disclosure"]
["32C-Y",null,null,null,null,null,"32C",null,"IFRIC 2:13","When a change in the redemption prohibition leads to a transfer between financial liabilities and equity, has the entity disclosed separately the amount, timing and reason for the transfer?"]
[]
[null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS33A","index":62,"n_rows":251,"n_cols":13,"rows_kept":251,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,null,"IAS 33","Earnings per Share",null,null,"No"]
[null,null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IAS 33, which prescribes principles for the determination and presentation of earnings per share (EPS).",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,"Appendix A to IAS 33, which is an integral part of the Standard, provides application guidance for the principles established in IAS 33.",null,null,"Show"]
[null,null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time ",null,null,"No"]
["-G",null,null,null,null,null,null,null,null,"None",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective"]
["-G",null,null,null,null,null,null,null,null,"None"]
["-G",null,null,null,null,null,null,null,"IAS 33:2","SCOPE NOTE\n\nIAS 33 shall be applied to: \n\na) The separate or individual financial statements of entities whose ordinary shares or potential ordinary shares are publicly traded or by entities that are in the process of issuing ordinary shares or potential ordinary shares in public markets.\n\nb) The consolidated financial statements of a group with a parent whose ordinary shares or potential ordinary shares are publicly traded or is in the process of issuing ordinary shares or potential ordinary shares in public markets."]
["-G",null,null,null,null,null,null,null,"IAS 33:3","An entity that discloses EPS shall calculate and disclose EPS in accordance with this Standard."]
["-G",null,null,null,null,null,null,null,"IAS 33:4","When an entity presents both consolidated financial statements and separate financial statements prepared in accordance with IFRS 10 Consolidated Financial Statements and IAS 27 Separate Financial Statements (2011), respectively, the disclosures required by IAS 33 need be presented only on the basis of the consolidated information. An entity that chooses to disclose earnings per share based on its separate financial statements shall present such earnings per share information only in its statement of comprehensive income. An entity shall not present such earnings per share information in the consolidated financial statements."]
["-G",null,null,null,null,null,null,null,null,"DEFINITIONS"]
["-G",null,null,null,null,null,null,null,"IAS 33:5","An ordinary share is an equity instrument that is subordinate to all other classes of equity instruments.\n\nA potential ordinary share is a financial instrument or other contract that may entitle its holder to ordinary shares.\n\nA contingent share agreement is an agreement to issue shares that is dependent on the satisfaction of specified conditions.\n\nContingently issuable ordinary shares are ordinary shares issuable for little or no cash or other consideration upon the satisfaction of specified conditions in a contingent share agreement."]
["-G",null,null,null,null,null,null,null,null,"Antidilution is an increase in earnings per share or a reduction in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of specified conditions.\n\nDilution is a reduction in earnings per share or an increase in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of specified conditions.\n\nOptions, warrants and their equivalents are financial instruments that give the holder the right to purchase ordinary shares.\n\nPut options on ordinary shares are contracts that give the holder the right to sell ordinary shares at a specified price for a given period."]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,"Detailed Compliance Questions"]
[null,null,null,null,null,null,null,null,null,"Basic EPS"]
[null,null,null,null,"33A",1,"33A","33A",null,"Does the entity have ordinary shares or potential ordinary shares that are publicly traded, is the entity in the process of issuing ordinary shares or potential ordinary shares in public securities markets, or has it voluntarily chosen to disclose EPS information in accordance with IAS 33?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33A-Y",null,null,null,"33AC1",2,"33A",null,"IAS 33:9","Has a basic EPS amount been calculated for profit or loss attributable to ordinary equity holders of the parent entity?"]
["33A-Y","33AC1-G",null,null,null,null,null,null,null,"Note: Appendix A- Profit or loss attributable to the parent entity refers to profit or loss of the consolidated entity after adjusting for profit or loss attributable to non-controlling interests."]
["33A-Y",null,null,null,"33A1",2,"33A-1",null,"IAS 33:9","Has profit or loss from continuing operations been presented in the statement of comprehensive income?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33A-Y","33A1-Y",null,null,null,null,"33A-1"," ","IAS 33:9","Has basic EPS based on profit or loss from continuing operations attributable to ordinary equity holders of the parent entity been calculated?"]
["33A-Y",null,null,null,null,null,"33A",null,"IAS 33:10","Has basic EPS been calculated by dividing profit or loss attributable to ordinary equity holders of the parent entity (the numerator) by the weighted average number of ordinary shares outstanding (the denominator) during the period?"]
["33A-Y",null,null,null,null,null,null,null,null,"Earnings"]
["33A-Y",null,null,null,"33A2",2,"33A-2",null,null,"Has the entity issued preference shares with preference dividends?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33A-Y","33A2-Y",null,null,null,null,"33A-2",null,"IAS 33:12","For the purpose of calculating basic EPS, are the amounts attributable to ordinary equity holders of the parent entity in respect of:"]
["33A-Y","33A2-Y",null,null,null,null,null,null,null,"a) profit or loss from continuing operations attributable to the parent entity; and"]
["33A-Y","33A2-Y",null,null,null,null,null,null,null,"b) profit or loss attributable to the parent entity"]
["33A-Y","33A2-Y",null,null,null,null,null,null,null,"adjusted for the after-tax amounts of preference dividends, differences arising on the settlement of preference shares, and other similar effects of preference shares classified as equity?"]
["33A-Y","33A2-Y",null,null,null,null,"33A-2",null,"IAS 33:13","Have all items of income and expense attributable to ordinary equity holders of the parent entity that are recognised in a period, including tax expense and dividends on preference shares classified as liabilities, been included in the determination of profit or loss for the period attributable to ordinary equity holders of the parent entity (see IAS 1 Presentation of Financial Statements)?"]
["33A-Y","33A2-Y",null,null,null,null,"33A-2"," ","IAS 33:14","Was the after-tax amount of preference dividends deducted from profit or loss the aggregate of:"]
["33A-Y","33A2-Y",null,null,null,null,null,null,null,"a) the after-tax amount of any preference dividends on non-cumulative preference shares declared in respect of the period; and"]
["33A-Y","33A2-Y",null,null,null,null,null,null,null,"b) the after-tax amount of the preference dividends for cumulative preference shares required for the period (whether or not the dividends have been declared)?"]
["33A-Y","33A2-Y",null,null,null,null,"33A-2"," ","IAS 33:14","Does the amount of preference dividends for the period exclude the amount of any preference dividends for cumulative preference shares paid or declared during the current period in respect of previous periods?"]
["33A-Y","33A2-Y",null,null,"33A2C1",3,"33A-2"," ","IAS 33:15","Has any original issue discount or premium on increasing rate preference shares been amortised to retained earnings using the effective interest method and treated as a preference dividend for the purposes of calculating EPS?"]
["33A-Y","33A2-Y","33A2C1-G",null,null,null,null,null,"IAS 33:15","Note: Preference shares that provide for a low initial dividend to compensate an entity for selling the preference shares at a discount, or an above-market dividend in later periods to compensate investors for purchasing preference shares at a premium, are sometimes referred to as increasing rate preference shares."]
["33A-Y","33A2-Y",null,null,"33A21",3,"33A-2-1",null,"IAS 33:16","Have preference shares been repurchased?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33A-Y","33A2-Y","33A21-Y",null,null,null,"33A-2-1"," ","IAS 33:16","Has the excess of the fair value of the consideration paid to the preference shareholders over the carrying amount of the preference shares been deducted in calculating profit or loss attributable to ordinary equity holders of the parent entity?"]
["33A-Y","33A2-Y",null,null,"33A22",3,"33A-2-2",null,"IAS 33:17","Has there been an early conversion of convertible preference shares?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33A-Y","33A2-Y","33A22-Y",null,null,null,"33A-2-2"," ","IAS 33:17","Has the excess of the fair value of the ordinary shares or other consideration paid over the fair value of the ordinary shares issuable under the original conversion terms been deducted in calculating profit or loss attributable to ordinary equity holders of the parent entity?"]
["33A-Y","33A2-Y",null,null,null,null,"33A-2"," ","IAS 33:18","Has any excess of the carrying amount of preference shares over the fair value of the consideration paid to settle them been added in calculating profit or loss attributable to ordinary equity holders of the parent entity?"]
["33A-Y",null,null,null,null,null,null,null,null,"Shares"]
["33A-Y",null,null,null,null,null,"33A",null,"IAS 33:19","For the purpose of calculating basic EPS, is the number of ordinary shares the weighted average number of ordinary shares (WANOS) outstanding during the period?"]
["33A-Y",null,null,null,null,null,"33A",null,"IAS 33:20","Is the WANOS outstanding during the period the number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor?"]
["33A-Y",null,null,null,"33AC2",2,"33A",null,"IAS 33:20","Is the time-weighting factor used the number of days that the shares were outstanding as a proportion of the total number of days in the period?"]
["33A-Y","33AC2-G",null,null,null,null,null,null,"IAS 33:20","Note: A reasonable approximation of the weighted average is adequate in many circumstances."]
["33A-Y",null,null,null,"33AC3",2,"33A",null,"IAS 33:21","Are shares included in the WANOS from the date consideration is receivable (which is generally the date of the share issue) or is the otherwise applied date appropriate?"]
["33A-Y","33AC3-G",null,null,null,null,null,null,"IAS 33:21","Note: The timing of the inclusion of ordinary shares is normally determined by the terms and conditions attaching to their issue with due consideration being given to the substance of any contract associated with the issue. Refer to paragraph 21 of IAS 33 for guidance on dates of recognition for WANOS."]
[null,null,null,null,"33C",1,"33C","33C",null,"Has the entity entered into a business combination during the year?"]
["33C-G",null,null,null,null,null,null,null,null,"Note: A business combination is defined by IFRS 3 as a transaction or other event in which an acquirer obtains control of one or more businesses."]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33C-Y",null,null,null,null,null,"33C",null,"IAS 33:22","Have ordinary shares issued as part of the consideration transferred in a business combination been included in the WANOS from the acquisition date?"]
[null,null,null,null,"33B",1,"33B","33B",null,"Does the entity (or its subsidiary, associates and joint ventures) have potential ordinary shares?"]
["33B-G",null,null,null,null,null,null,null,"IAS 33:7","Note: Examples of potential ordinary shares are:"]
["33B-G",null,null,null,null,null,null,null,null,"• financial liabilities or equity instruments, including preference shares, that are convertible into ordinary shares;"]
["33B-G",null,null,null,null,null,null,null,null,"• options and warrants; and"]
["33B-G",null,null,null,null,null,null,null,null,"• shares which would be issued upon the satisfaction of conditions resulting from contractual arrangements, such as the purchase of a business or other assets."]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33B-Y",null,null,null,null,null,"33B"," ","IAS 33:23","Have ordinary shares that will be issued upon the conversion of a mandatorily convertible instrument been included in the calculation of basic EPS from the date the contract is entered into?"]
[null,null,null,null,"33E",1,"33E","33E",null,"Does the entity have agreements whereby the issuance of ordinary shares is contingent upon the occurrence or non-occurrence of certain events?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33E-Y",null,null,null,"33EC1",2,null,null,"IAS 33:24","Have contingently issuable shares been treated as outstanding and included in the calculation of basic EPS only from the date when all necessary conditions are satisfied (i.e. the events have occurred)?"]
["33E-Y","33EC1-G",null,null,null,null,null,null,null,"Notes:"]
["33E-Y","33EC1-G",null,null,null,null,null,null,null,"1) Shares that are issuable solely after the passage of time are not contingently issuable shares, because the passage of time is a certainty."]
["33E-Y","33EC1-G",null,null,null,null,null,null,null,"2) Outstanding ordinary shares that are contingently returnable (i.e. subject to recall) are not treated as outstanding and are excluded from the calculation of basic EPS until the date the shares are not longer subject to recall."]
[null,null,null,null,"33D",1,"33D","33D",null,"Have any events occurred (other than the conversion of potential ordinary shares) that have changed the number of ordinary shares outstanding, without a corresponding change in resources?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33D-Y",null,null,null,"333DC1",2,"33D",null,"IAS 33:26","Has the WANOS outstanding during the period, and for all periods presented, been adjusted for events, other than the conversion of potential ordinary shares, that have changed the number of ordinary shares outstanding, without a corresponding change in resources?"]
["33D-Y","333DC1-G",null,null,null,null,null,null,"IAS 33:27","Note: Ordinary shares may be issued, or the number of ordinary shares outstanding may be reduced, without a corresponding change in resources. Examples include a capitalisation or bonus issue, a bonus element in any other issue (for example a bonus element in a rights issue to existing shareholders), a share split and a reverse share split (consolidation of shares)."]
["33D-Y",null,null,null,"333DC2",2,"33D",null,"IAS 33:A2","In a rights issue offered to all existing shareholders, where the exercise price is less than the fair value of the shares (and therefore includes a bonus element), was the number of ordinary shares used in calculating basic and diluted EPS for all periods before the rights issue the number of ordinary shares outstanding before the issue multiplied by the following factor?"]
["33D-Y",null,null,null,null,null,null,null,null,"Fair value per share immediately before the exercise of rights"]
["33D-Y",null,null,null,null,null,null,null,null,"Theoretical ex-rights fair value per share"]
["33D-Y","333DC2-G",null,null,null,null,null,null,null,"Note: Where the rights are to be publicly traded separately from the shares before the exercise date, fair value is measured at the close of the last day on which the shares are traded together with the rights."]
["33D-Y",null,null,null,null,null,"33D",null,"IAS 33:A2","Has the theoretical ex-rights fair value per share been calculated by adding the aggregate market value of the shares immediately before the exercise of the rights to the proceeds from the exercise of the rights, and dividing by the number of shares outstanding after the exercise of the rights?"]
["33D-Y",null,null,null,"33D1",2,"33D-1",null,"IAS 33:28","Have ordinary shares been issued to existing shareholders for no additional consideration?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33D-Y","33D1-Y",null,null,null,null,"33D-1"," ","IAS 33:28","Has the number of ordinary shares outstanding before the event been adjusted for the proportionate change in the number of ordinary shares outstanding as if the event had occurred at the beginning of the earliest period presented?"]
["33A-Y",null,null,null,"33A3",2,"33A-3",null,"IAS 33:29","Is the overall effect of a consolidation of ordinary shares a share repurchase at fair value?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33A-Y","33A3-Y",null,null,null,null,"33A-3"," ","IAS 33:29","Has the WANOS outstanding for the period in which the combined transaction takes place been adjusted for the reduction in the number of ordinary shares from the date the special dividend was recognised?"]
["33A-Y",null,null,null,"33A4",2,"33A-4",null,"IAS 33:A15","Are ordinary shares issued but not fully paid?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33A-Y","33A4-Y",null,null,null,null,"33A-4"," ","IAS 33:A15","Have they been treated in the calculation of basic EPS as a fraction of an ordinary share to the extent that they were entitled to participate in dividends during the period relative to a fully paid ordinary share?"]
[null,null,null,null,null,null,null,null,null,"Diluted EPS"]
[null,null,null,null,null,null,"33B","33B",null,"Does the entity (or its subsidiary, associates and joint ventures) have potential ordinary shares?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:30","Has a diluted EPS amount been calculated for profit or loss attributable to ordinary equity holders of the parent entity?"]
["33B-Y",null,null,null,"33B1",2,"33B-1",null,"IAS 33:30","Does the entity present profit or loss from continuing operations?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33B-Y","33B1-Y",null,null,null,null,"33B-1",null,"IAS 33:30","Has diluted EPS for profit or loss from continuing operations attributable to ordinary equity holders of the parent entity been calculated?"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:31","For the purpose of calculating diluted EPS, has profit or loss attributable to ordinary equity holders of the parent entity, and the WANOS outstanding, been adjusted for the effects of all dilutive potential ordinary shares?"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:32","Has profit or loss attributable to ordinary equity holders of the parent entity been increased by the after-tax amount of dividends and interest recognised in the period in respect of the dilutive potential ordinary shares?"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:32","Has profit or loss attributable to ordinary equity holders of the parent entity been adjusted for any other changes in income or expense that would result from the conversion of the dilutive potential ordinary shares?"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:32","Has the WANOS outstanding been increased by the weighted average number of additional ordinary shares that would have been outstanding assuming the conversion of all dilutive potential ordinary shares?"]
["33B-Y",null,null,null,null,null,null,null,null,"Earnings"]
["33B-Y",null,null,null,"33BC1",2,"33B",null,"IAS 33:33","For the purpose of calculating diluted EPS, has the entity adjusted profit or loss attributable to ordinary equity holders of the parent entity, as calculated for the purposes of calculating basic EPS, by the after-tax effect of:"]
["33B-Y",null,null,null,null,null,null,null,null,"a) any dividends or other items related to dilutive potential ordinary shares that were deducted in arriving at profit or loss attributable to ordinary equity holders of the parent entity as calculated for the purposes of calculating basic EPS;"]
["33B-Y",null,null,null,null,null,null,null,null,"b) any interest recognised in the period related to dilutive potential ordinary shares; and"]
["33B-Y",null,null,null,null,null,null,null,null,"c) any other changes in income or expense that would result from the conversion of the dilutive potential ordinary shares?"]
["33B-Y","33BC1-G",null,null,null,null,null,null,"IAS 33:34","Note:                                                                                                                             1) After the potential ordinary shares are converted into ordinary shares, the items identified in paragraph 33(a)–(c) no longer arise. Instead, the new ordinary shares are entitled to participate in profit or loss attributable to ordinary equity holders of the parent entity. Therefore, profit or loss attributable to ordinary equity holders of the parent entity calculated in accordance with paragraph 12 is adjusted for the items identified in paragraph 33(a)–(c) and any related taxes. The expenses associated with potential ordinary shares include transaction costs and discounts accounted for in accordance with the effective interest method (see IFRS 9)."]
["33B-Y","33BC1-G",null,null,null,null,null,null,"IAS 33:35","2) The conversion of potential ordinary shares may lead to consequential changes in income or expenses. For example, the reduction of interest expense related to potential ordinary shares and the resulting increase in profit or reduction in loss may lead to an increase in the expense related to a non-discretionary employee profit-sharing plan. For the purpose of calculating diluted earnings per share, profit or loss attributable to ordinary equity holders of the parent entity is adjusted for any such consequential changes in income or expense."]
[null,null,null,null,null,null,null,null,null,"Participating equity instruments and two classes of ordinary shares"]
[null,null,null,null,"33I",1,"33I","33I",null,"Does the entity have participating equity instruments that are not convertible into a class of ordinary shares or two-classes of ordinary shares?"]
["33I-G",null,null,null,null,null,null,null,"IAS 33:A13","Note: The equity of some entities includes:"]
["33I-G",null,null,null,null,null,null,null,null,"• instruments that participate in dividends with ordinary shares according to a predetermined formula (e.g. two for one) with, at times, an upper limit on the extent of participation (e.g. up to, but not beyond, a specified amount per share); and/or"]
["33I-G",null,null,null,null,null,null,null,null,"• a class of ordinary shares with a different dividend rate from that of another class of ordinary shares but without prior or senior rights."]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33I-Y",null,null,null,null,null,"33I",null,"IAS 33:A14","Has profit or loss for the period been allocated to the different classes of shares and participating equity instruments in accordance with their dividend rights or other rights to participate in undistributed earnings?"]
["33I-Y",null,null,null,null,null,"33I"," ","IAS 33:A14","To calculate basic and diluted EPS, has:"]
["33I-Y",null,null,null,null,null,null,null,null,"a) profit or loss attributable to ordinary equity holders of the parent entity been adjusted (a profit reduced and a loss increased) by the amount of dividends declared in the period for each class of shares and by the contractual amount of dividends (or interest on participating bonds) that must be paid for the period (e.g. unpaid cumulative dividends)?"]
["33I-Y",null,null,null,"33IC1",2,null,null,null,"b) the remaining profit or loss been allocated to ordinary shares and participating equity instruments to the extent that each instrument shares in earnings as if all of the profit or loss for the period had been distributed?"]
["33I-Y","33IC1-G",null,null,null,null,null,null,"IAS 33:A14","Note: The total profit or loss allocated to each class of equity instrument is determined by adding together the amount allocated for dividends and the amount allocated for a participation feature."]
["33I-Y",null,null,null,null,null,null,null,null,"c) the total amount of profit or loss allocated to each class of equity instrument been divided by the number of outstanding instruments to which the earnings are allocated to determine the EPS for the instrument?"]
["33L-Y",null,null,null,null,null,null,null,null,"Shares"]
[null,null,null,null,"33B",1,"33B","33B",null,"Does the entity (or its subsidiary, associates and joint ventures) have potential ordinary shares?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:36","For the purpose of calculating diluted EPS, is the number of ordinary shares the WANOS, as calculated for the purpose of basic EPS, plus the WANOS that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares?"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:36","Have dilutive potential ordinary shares been deemed to have been converted into ordinary shares at the beginning of the period or, if later, the date of the issue of the potential ordinary shares?"]
["33B-Y",null,null,null,"33BC2",2,"33B",null,"IAS 33:37","Have dilutive potential ordinary shares been determined independently for each period presented?"]
["33B-Y","33BC2-G",null,null,null,null,null,null,"IAS 33:37","Note: The number of dilutive potential ordinary shares included in the year-to-date period is not a weighted average of the dilutive potential ordinary shares included in each interim computation."]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:38","Have potential ordinary shares that were cancelled or allowed to lapse during the period been included in the calculation of diluted EPS only for the portion of the period during which they were outstanding?"]
["33B-Y",null,null,null,"33BC3",2,"33B",null,"IAS 33:38","Have potential ordinary shares that were converted into ordinary shares during the period been included in the calculation of diluted EPS from the beginning of the period to the date of conversion?"]
["33B-Y","33BC3-G",null,null,null,null,null,null,null,"Note: From the date of conversion of dilutive potential ordinary shares into ordinary shares, the resulting ordinary shares are included in both basic and diluted EPS."]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:39","Has the number of ordinary shares that would be issued on conversion of dilutive potential ordinary shares been determined from the terms of the potential ordinary shares?"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:39","When more than one basis of conversion exists, does the calculation assume the most advantageous conversion rate or exercise price from the standpoint of the holder of the potential ordinary shares?"]
["33B-Y",null,null,null,"33BC4",2,"33B",null,"IAS 33:A16","To the extent that partly paid shares are not entitled to participate in dividends during the period, have they been treated as the equivalent of warrants or options in the calculation of diluted EPS?"]
["33B-Y","33BC4-G",null,null,null,null,null,null,"IAS 33:A16","Note: The unpaid balance is assumed to represent proceeds used to purchase ordinary shares. The number of shares included in diluted EPS is the difference between the number of shares subscribed and the number of shares assumed to be purchased."]
["33B-Y",null,null,null,"33B2'",2,"33B-2'",null,"IAS 33:40","Has a subsidiary, joint venture or associate issued potential ordinary shares that are convertible into either ordinary shares of the subsidiary, joint venture or associate, or ordinary shares of the parent or investors with joint control of, or significant influence (the reporting entity) over, the investee, and do these shares have a dilutive effect on the basic EPS of the reporting entity?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33B-Y","33B2'-Y",null,null,null,null,"33B-2'"," ","IAS 33:40","Have those potential ordinary shares been included in the calculation of diluted EPS?"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:A11","Have instruments issued by a subsidiary, joint venture or associate that enable their holders to obtain ordinary shares of the subsidiary, joint venture or associate been included in calculating the diluted EPS data of the subsidiary, joint venture or associate and those earnings per share then included in the reporting entity’s EPS calculations based on the reporting entity’s holding of the instruments of the subsidiary, joint venture or associate?"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:A11","Have instruments of a subsidiary, joint venture or associate that are convertible into the reporting entity’s ordinary shares been considered among the potential ordinary shares of the reporting entity for the purpose of calculating diluted EPS?"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:A11","Are options or warrants issued by a subsidiary, joint venture or associate to purchase ordinary shares of the reporting entity considered among the potential ordinary shares of the reporting entity in the calculation of consolidated diluted EPS?"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:A12","For the purpose of determining the EPS effect of instruments issued by a reporting entity that are convertible into ordinary shares of a subsidiary, joint venture or associate:"]
["33B-Y",null,null,null,null,null,null,null,null,"a) have the instruments been assumed to be converted and the numerator (profit or loss attributable to ordinary equity holders of the parent entity) adjusted as necessary in accordance with paragraph 33 of IAS 33 (see above)?"]
["33B-Y",null,null,null,null,null,null,null,null,"b) in addition to those adjustments, has the numerator been adjusted for any change in the profit or loss recorded by the reporting entity (such as dividend income or equity method income) that is attributable to the increase in the number of ordinary shares of the subsidiary, joint venture or associate outstanding as a result of the assumed conversion?"]
["33B-Y",null,null,null,null,null,null,null,null,"c) is the denominator of the diluted EPS calculation not been affected because the number of ordinary shares of the reporting entity outstanding would not change upon assumed conversion?"]
["33B-Y",null,null,null,null,null,null,null,null,"Dilutive potential ordinary shares"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:41","Have potential ordinary shares been treated as dilutive when, and only when, their conversion to ordinary shares would decrease EPS or increase loss per share from continuing operations?"]
["33B-Y",null,null,null,"33BC5",2,"33B",null,"IAS 33:42","Has profit or loss from continuing operations attributable to the parent entity used as the control number to establish whether potential ordinary shares are dilutive or antidilutive?"]
["33B-Y","33BC5-G",null,null,null,null,null,null,"IAS 33:A3","Note: Refer to paragraph A3 of Appendix A of IAS 33 for an illustration of the application of the control number concept."]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:42","Does profit or loss from continuing operations attributable to the parent entity exclude items relating to discontinued operations?"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:43","Has the calculation of diluted EPS assumed the exclusion of the effect of the conversion, exercise, or other issue of potential ordinary shares that would have an antidilutive effect on EPS?"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:44","In determining whether potential ordinary shares are dilutive or antidilutive, has each issue or series of potential ordinary shares been considered separately rather than in aggregate?"]
["33B-Y",null,null,null,"33BC6",2,"33B",null,"IAS 33:44","Has each issue or series of potential ordinary shares been considered in sequence from the most dilutive to the least dilutive?"]
["33B-Y","33BC6-G",null,null,null,null,null,null,"IAS 33:44","Note: Options and warrants are generally included first because they do not affect the numerator of the calculation."]
["33B-Y",null,null,null,null,null,null,null,null,"Options, warrants and their equivalents"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:45","For the purpose of calculating diluted EPS, has the entity assumed the exercise of dilutive options and warrants of the entity?"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:45","Have the assumed proceeds from dilutive options and warrants of the entity been regarded as having been received from the issue of ordinary shares at the average market price of ordinary shares during the period?"]
["33B-Y",null,null,null,"33BC7",2,"33B",null,"IAS 33:45","Has the difference between the number of ordinary shares issued and the number of ordinary shares that would have been issued at the average market price of ordinary shares during the period been treated as an issue of ordinary shares for no consideration?"]
["33B-Y","33BC7-G",null,null,null,null,null,null,"IAS 33:46","Note: Options and warrants are dilutive when they would result in the issue of ordinary shares for less than the average market price of ordinary shares during the period. The amount of the dilution is the average market price of ordinary shares during the period minus the issue price."]
["33B-Y",null,null,null,"33BC8",2,"33B",null,"IAS 33:A4","For the purpose of calculating diluted EPS, was the average market price of ordinary shares assumed to be issued calculated on the basis of the average market price of the ordinary shares during the period?"]
["33B-Y","33BC8-G",null,null,null,null,null,null,null,"Note: Theoretically, every market transaction for an entity’s ordinary shares could be included in the determination of the average market price. As a practical matter, however, a simple average of weekly or monthly prices is usually adequate."]
["33B-Y",null,null,null,"33BC9",2,"33B",null,"IAS 33:A5","Has the method used to calculate the average market price been used consistently unless it is no longer representative because of changed conditions?"]
["33B-Y","33BC9-G",null,null,null,null,null,null,"IAS 33:A5","Note: For example, an entity that uses closing market prices to calculate the average market price for several years of relatively stable prices might change to an average of high and low prices if prices start fluctuating greatly and the closing market prices no longer produce a representative average price."]
["33B-Y","33BC9-G",null,null,null,null,null,null,null,"Generally, closing market prices are adequate for calculating the average market price. When prices fluctuate widely, however, an average of the high and low prices usually produces a more representative price."]
["33B-Y",null,null,null,"33BC10",2,"33B",null,"IAS 33:A7","In the calculation of diluted EPS, have options or warrants that permit or require the tendering of debt or other instruments of the entity (or its parent or a subsidiary) in payment of all or a portion of the exercise price and that have a dilutive effect been assumed to be exercised and the debt or other instruments assumed to be tendered?"]
["33B-Y","33BC10-G",null,null,null,null,null,null,null,"Notes:"]
["33B-Y","33BC10-G",null,null,null,null,null,null,"IAS 33:A7","1) Options or warrants that permit or require the tendering of debt or other instruments of the entity (or its parent or a subsidiary) in payment of all or a portion of the exercise price have a dilutive effect if (a) the average market price of the related ordinary shares for the period exceeds the exercise price or (b) the selling price of the instrument to be tendered is below that at which the instrument may be tendered under the option or warrant agreement and the resulting discount establishes an effective exercise price below the market price of the ordinary shares obtainable upon exercise."]
["33B-Y","33BC10-G",null,null,null,null,null,null,"IAS 33:A7, A8","2) If tendering cash is more advantageous to the option or warrant holder and the contract permits tendering cash, tendering of cash is assumed. Similar treatment is given to preference shares that have similar provisions or to other instruments that have conversion options that permit the investor to pay cash for a more favourable conversion rate."]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:A7","Has any interest (net of tax) on any debt assumed to be tendered been added back as an adjustment to the numerator?"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:A9","In the calculation of diluted EPS, have those options or warrants whose underlying terms require the proceeds received from the exercise of those instruments to be applied to redeem debt or other instruments of the entity (or its parent or a subsidiary) been assumed to have been exercised and the proceeds applied to purchase the debt at its average market price rather than to purchase ordinary shares?"]
["33B-Y",null,null,null,"33BC11",2,"33B",null,"IAS 33:A9","However, are the excess proceeds received from the assumed exercise over the amount used for the assumed purchase of debt considered (i.e. assumed to be used to buy back ordinary shares) in the diluted EPS calculation?"]
["33B-Y","33BC11-G",null,null,null,null,null,null,"IAS 33:A9","Note: Interest (net of tax) on any debt assumed to be purchased is added back as an adjustment to the numerator."]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:47","Was previously reported EPS not retroactively adjusted to reflect changes in prices of ordinary shares?"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:47A","For share options and other share-based payment arrangements to which IFRS 2 Share-based Payment applies, does the issue and exercise price include the fair value (measured in accordance with IFRS2) of any goods or services to be supplied to the entity in the future under the share option or other share-based payment arrangement?"]
["33B-Y",null,null,null,null,null,"33B",null,"IAS 33:48","Have employee share options with fixed or determinable terms and non-vested ordinary shares been treated as options in the calculation of diluted EPS, even though they may be contingent on vesting?"]
["33B-Y",null,null,null,"33BC12",2,"33B",null,"IAS 33:48","Have employee share options with fixed or determinable terms and non-vested ordinary shares been treated as outstanding on the grant date?"]
["33B-Y","33BC12-G",null,null,null,null,null,null,"IAS 33:48","Note: Performance-based employee share options are treated as contingently issuable shares because their issue is contingent upon satisfying specified conditions in addition to the passage of time."]
["33B-Y",null,null,null,null,null,null,null,null,"Convertible instruments"]
["33B-Y",null,null,null,"33BC13",2,"33B",null,"IAS 33:49","Has the dilutive effect of convertible instruments been reflected in diluted EPS in accordance with paragraphs 33 and 36 of IAS 33 (see above)?"]
["33B-Y","33BC13-G",null,null,null,null,null,null,"IAS 33:50","Note: Convertible preference shares are antidilutive whenever the amount of the dividend on such shares declared in or accumulated for the current period per ordinary share obtainable on conversion exceeds basic earnings per share. Similarly, convertible debt is antidilutive whenever its interest (net of tax and other changes in income or expense) per ordinary share obtainable on conversion exceeds basic earnings per share."]
["33B-Y",null,null,null,"33B3",2,"33B-3",null,"IAS 33:51","Does the redemption or induced conversion of convertible preference shares affect only a portion of the previously outstanding convertible preference shares?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33B-Y","33B3-Y",null,null,null,null,"33B-3",null,"IAS 33:51","a) Has any excess of the fair value of the ordinary shares or other consideration paid over the fair value of the ordinary shares issuable under the original conversion terms been attributed to those shares that are redeemed or converted for the purpose of determining whether the remaining outstanding preference shares are dilutive?"]
["33B-Y","33B3-Y",null,null,null,null,"33B-3",null,"IAS 33:51","b) Have the shares redeemed or converted been considered separately from those shares that are not redeemed or converted?"]
["33E-Y",null,null,null,null,null,null,null,null,"Contingently issuable shares"]
[null,null,null,null,"33E",1,"33E","33E",null,"Does the entity have agreements whereby the issuance of ordinary shares is contingent upon the occurrence or non-occurrence of certain events?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33E-Y",null,null,null,null,null,"33E",null,"IAS 33:52","Have contingently issuable ordinary shares been treated as outstanding and included in the calculation of diluted EPS if the conditions attached to the shares are satisfied (i.e. the events have occurred)?"]
["33E-Y",null,null,null,"33E1",2,"33E-1",null,"IAS 33:52","Are the conditions satisfied?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33E-Y","33E1-Y",null,null,null,null,"33E-1"," ","IAS 33:52","Were the contingently issuable shares included from the beginning of the period (or from the date of the contingent share agreement, if later)?"]
[null,null,null,null,null,null," ",null,null,"If no :"]
["33E-Y","33E1-N",null,null,null,null,"33E-1"," ","IAS 33:52","Was the number of contingently issuable shares included in the diluted EPS calculation based on the number of shares that would be issuable if the end of the period were the end of the contingency period?"]
["33E-Y",null,null,null,null,null,"33E",null,"IAS 33:52","If the conditions are not met when the contingency period expired, has restatement not been performed?"]
["33E-Y",null,null,null,"33E2",2,"33E-2",null,"IAS 33:53","Is the attainment or maintenance of a specified amount of earnings for a period the condition for contingent issue and has that amount of earnings been attained at the end of the reporting period but must be maintained beyond the end of the reporting period for an additional period?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33E-Y","33E2-Y",null,null,null,null,"33E-2",null,"IAS 33:53","a) Have the additional ordinary shares been treated as outstanding, if the effect is dilutive, when calculating diluted EPS?"]
["33E-Y","33E2-Y",null,null,null,null,"33E-2",null,"IAS 33:53","b) Was the calculation of diluted EPS based on the number of ordinary shares that would be issued if the amount of earnings at the end of the reporting period were the amount of earnings at the end of the contingency period?"]
["33E-Y",null,null,null,"33E3",2,"33E-3",null,"IAS 33:54","Does the number of ordinary shares contingently issuable depend on the future market price of the ordinary shares, and is the effect dilutive?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33E-Y","33E3-Y",null,null,null,null,"33E-3",null,"IAS 33:54","Was the calculation of diluted EPS based on the number of ordinary shares that would be issued if the market price at the end of the reporting period were the market price at the end of the contingency period?"]
["33E-Y",null,null,null,"33E4",2,"33E-4",null,"IAS 33:54","Is the number of ordinary shares contingently issuable based on an average of market prices over a period of time that extends beyond the end of the reporting period?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33E-Y","33E4-Y",null,null,null,null,"33E-4"," ","IAS 33:54","Has the average for the period of time that has lapsed been used?"]
["33E-Y",null,null,null,"33E5",2,"33E-5",null,"IAS 33:55","Does the number of ordinary shares contingently issuable depend on both future earnings and future prices of the ordinary shares?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33E-Y","33E5-Y",null,null,null,null,"33E-5",null,"IAS 33:55","a) Were the contingently issuable shares only included in the diluted EPS calculation where both conditions have been met?"]
["33E-Y","33E5-Y",null,null,null,null,"33E-5",null,"IAS 33:55","b) Was the number of ordinary shares included in the diluted EPS calculation based on both conditions (i.e. earnings to date and the current market price at the end of the reporting period)?"]
["33E-Y",null,null,null,"33E6",2,"33E-6",null,"IAS 33:56","Does the number of ordinary shares contingently issuable depend on a condition other than earnings or market price (e.g. the opening of a specified number of retail stores), assuming that the present status of the condition remains unchanged until the end of the contingency period?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33E-Y","33E6-Y",null,null,null,null,"33E-6"," ","IAS 33:56","Were the contingently issuable ordinary shares included in the calculation of diluted EPS according to the status at the end of the reporting period?"]
["33E-Y",null,null,null,null,null,"33E",null,"IAS 33:57","Have contingently issuable potential ordinary shares (other than those covered by a contingent share agreement, such as contingently issuable convertible instruments) been included in the diluted EPS calculation as follows:"]
["33E-Y",null,null,null,null,null,null,null,null,"a) the entity determines whether the potential ordinary shares may be assumed to be issuable on the basis of the conditions specified for their issue in accordance with the contingent ordinary share provisions in paragraphs 52 to 56 of IAS 33 (see above)?"]
["33E-Y",null,null,null,null,null,null,null,null,"b) if those potential ordinary shares should be reflected in diluted EPS, the entity determines their impact on the calculation of diluted EPS by following the provisions for options and warrants in paragraphs 45 to 48 of IAS 33, the provisions for convertible instruments in paragraphs 49 to 51 of IAS 33, the provisions for contracts that may be settled in ordinary shares or cash in paragraphs 58 to 61 of IAS 33, or other provisions, as appropriate?"]
["33E-Y",null,null,null,null,null,null,null,null,"c) exercise or conversion is not assumed for the purpose of calculating diluted EPS unless exercise or conversion of similar outstanding potential ordinary shares that are not contingently issuable is assumed?"]
[null,null,null,null,null,null,null,null,null,"Contracts that may be settled in ordinary shares or cash"]
[null,null,null,null,"33F",1,"33F","33F",null,"Does the entity have contracts that may be settled in ordinary shares or cash?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["33F-Y",null,null,null,null,null,"33F",null,"IAS 33:58","When an entity has issued a contract that may be settled in ordinary shares or cash at the entity’s option:"]
["33F-Y",null,null,null,null,null,null,null,null,"a) has the entity presumed that the contract will be settled in ordinary shares?"]
["33F-Y",null,null,null,null,null,null,null,null,"b) have the resulting potential ordinary shares been included in diluted EPS if the effect is dilutive?"]
["33F-Y",null,null,null,null,null,"33F",null,"IAS 33:59","When a contract that may be settled in ordinary shares or cash at the entity’s option is presented for accounting purposes as an asset or liability, or as an equity component and a liability component, has the entity adjusted the numerator for any changes in profit or loss that would have resulted during the period if the contract had been classified wholly as an equity instrument?"]
["33F-Y",null,null,null,null,null,"33F",null,"IAS 33:60","For contracts that may be settled in ordinary shares or cash at the holder's option, has the more dilutive of cash settlement and share settlement been used in calculating diluted EPS?"]
[null,null,null,null,null,null,null,null,null,"Purchased options"]
[null,null,null,null,"33G",1,"33G","33G",null,"Has the entity held purchased options during the year (i.e. options held by the entity on its own shares)?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33G-Y",null,null,null,null,null,"33G",null,"IAS 33:62","Have contracts such as purchased put options and purchased call options (i.e. options held by the entity on its own ordinary shares) been excluded from the calculation of diluted EPS?"]
[null,null,null,null,null,null,null,null,null,"Written put options"]
[null,null,null,null,"33H",1,"33H","33H",null,"Has the entity held written options or forward purchase options during the year (i.e. contracts that require the entity to repurchase its own shares)?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33H-Y",null,null,null,"33HC1",2,"33H",null,"IAS 33:63","Have contracts that require the entity to repurchase its own shares, such as written put options and forward purchase contracts, been reflected in the calculation of diluted EPS if the effect is dilutive?"]
["33H-Y","33HC1-G",null,null,null,null,null,null,"IAS 33:A10","Note: Refer to paragraph A10 of Appendix A of IAS 33 for an illustration in this regard."]
["33H-Y",null,null,null,"33H1",2,"33H-1",null,"IAS 33:63","Are contracts that require the entity to repurchase its own shares, such as written put options and forward purchase contracts, ‘in the money’ during the period (i.e. the exercise or settlement price is above the average market price for that period)?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33H-Y","33H1-Y",null,null,null,null,"33H-1"," ","IAS 33:63","Has the potential dilutive effect on EPS been calculated as follows:"]
["33H-Y","33H1-Y",null,null,null,null,null,null,null,"a) it has been assumed that at the beginning of the period sufficient ordinary shares will be issued (at the average market price during the period), to raise proceeds to satisfy the contract?"]
["33H-Y","33H1-Y",null,null,null,null,null,null,null,"b) it has been assumed that the proceeds from the issue are used to satisfy the contract (i.e. to buy back ordinary shares)?"]
["33H-Y","33H1-Y",null,null,null,null,null,null,null,"c) the incremental ordinary shares (the difference between the number of ordinary shares assumed issued and the number of ordinary shares received from satisfying the contract) are included in the calculation of diluted EPS?"]
["OR,33A-Y,33B-Y,33D-Y",null,null,null,null,null,null,null,null,"Retrospective adjustments"]
[null,null,null,null,null,null,"33D","33D",null,"Have any events occurred (other than the conversion of potential ordinary shares) that have changed the number of ordinary shares outstanding, without a corresponding change in resources?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33D-Y",null,null,null,"33D2",2,"33D-2",null,"IAS 33:64","Has the number of ordinary or potential ordinary shares outstanding increased as a result of a capitalisation, bonus issue or share split, or decreased as a result of a reverse share split?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33D-Y","33D2-Y",null,null,null,null,"33D-2"," ","IAS 33:64","Has the calculation of basic and diluted EPS for all periods presented been adjusted retrospectively?"]
["33D-Y","33D2-Y",null,null,"33D21",3,"33D-2-1",null,"IAS 33:64","Have these changes occurred after the reporting period but before the financial statements are authorised for issue?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["33D-Y","33D2-Y","33D21-Y",null,null,null,"33D-2-1"," ","IAS 33:64","Have the per share calculations for those and any prior period financial statements presented been based on the new number of shares?"]
["OR,33A-Y,33B-Y",null,null,null,null,null,"33A,B",null,"IAS 33:64","Have basic and diluted EPS of all periods presented been adjusted for the effects of errors and adjustments resulting from changes in accounting policies accounted for retrospectively?"]
["OR,33A-Y,33B-Y",null,null,null,null,null,"33A, B",null,"IAS 33:65","Was diluted EPS of any prior period presented not restated for changes in the assumptions used in EPS calculations or for the conversion of potential ordinary shares into ordinary shares?"]
[]
[null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS33P","index":63,"n_rows":69,"n_cols":12,"rows_kept":69,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,"IAS 33","Earnings per Share",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 33, which prescribes principles for the determination and presentation of earnings per share (EPS). ",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"IAS 33 shall be applied by entities whose ordinary shares or potential ordinary shares are publicly traded and by entities that are filed or in the process of issuing ordinary shares or potential ordinary shares in public markets. An entity that discloses EPS shall calculate and disclose EPS in accordance with the Standard.",null,null,"Show"]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"When an entity presents both consolidated financial statements and separate financial statements prepared in accordance with IFRS 10 Consolidated Financial Statements and IAS 27 Sparate Financial Statements, respectively, the disclosures required by IAS 33 need to be presented only on the basis of the consolidated information. An entity that chooses to disclose EPS based on its separate financial statements shall present such EPS information only in its separate statement of comprehensive income. An entity shall not present such EPS information in the consolidated financial statements.",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"The Illustrative Examples accompanying IAS 33 include a comprehensive example of the statement of comprehensive income presentation of EPS.",null,null,"No"]
["-G",null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). "]
["-G",null,null,null,null,null,null,"IAS 33:74E","New or amended paragraphs effective for the first time\n"]
["-G",null,null,null,null,null,null,null,"None"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n"]
["-G",null,null,null,null,null,null,null,"None"]
["-G"]
[null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,"33Aa",1,"33A","33A",null,"Does the entity have ordinary shares or potential ordinary shares that are publicly traded; or"]
[null,null,null,"33Ab",1,null,null,null,"Is the entity in the process of issuing such shares; or"]
[null,null,null,"33Ac",1,null,null,null,"Has the entity chosen to disclose earnings per share (EPS) information voluntarily?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,null,null,"33A",null,"IAS 33:3","An entity that discloses earnings per share shall calculate and disclose earnings per share in accordance with IAS 33."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,null,null,"33A",null,"IAS 33:4A","If an entity presents items of profit or loss in a separate statement as described in paragraph 10A of IAS 1 Presentation of Financial Statements (as amended in 2011), it presents earnings per share only in that separate statement."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,null,null,null,null,null,"Retrospective adjustments"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,"33A1",2,"33A-1",null,"IAS 33:64","Did the number of ordinary or potential ordinary shares outstanding increase as a result of a capitalisation or bonus issue or share split, or decrease as a result of a reverse share split?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33A1-Y",null,null,null,"33A-1",null,"IAS 33:64","The calculation of basic and diluted earnings per share for all periods presented shall be adjusted retrospectively."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33A1-Y",null,null,null,"33A-1",null,"IAS 33:64","If these changes occur after the balance sheet date but before the financial statements are authorised for issue, the per share calculations for those and any prior period financial statements shall be based on the new number of shares."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33A1-Y",null,null,null,"33A-1",null,"IAS 33:64","The fact that per share calculations reflect such changes in the number of shares shall be disclosed."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,"33AC1",2,"33A",null,"IAS 33:64","Basic and diluted earnings per share for all periods presented shall be adjusted for the effects of errors and adjustments resulting from changes in accounting policies accounted for retrospectively."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33AC1-G",null,null,null,null,null,"IAS 33:65","Note: An entity does not restate diluted earnings per share of any prior period presented for changes in the assumptions used in earnings per share calculations or for the conversion of potential ordinary shares into ordinary shares."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,null,null,null,null,null,"Presentation"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,null,null,"33A",null,"IAS 33:66","An entity shall present earnings per share information (see detailed requirements below) separately for each class of ordinary shares that has a different right to share in profit for the period."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,null,null,"33A",null,"IAS 33:66","An entity shall present in the statement of comprehensive income:"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,"33AC2",2,null,null,null,"a)      basic and diluted earnings per share for profit or loss from continuing operations attributable to the ordinary equity holders of the parent entity; and "]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,"33AC3",2,null,null,null,"b)      basic and diluted earnings per share for profit or loss for the period attributable to the ordinary equity holders of the parent entity."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","OR,33AC2-G,33AC3-G",null,null,null,null,null,"IAS 33:67","Note: Earnings per share is presented for every period for which a statement of comprehensive income is presented. If diluted earnings per share is reported for at least one period, it shall be reported for all periods presented, even if it equals basic earnings per share. If basic and diluted earnings per share are equal, dual presentation can be accomplished in one line in the statement of comprehensive income."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,"33AC4",2,"33A",null,"IAS 33:66","An entity shall present basic and diluted earnings per share with equal prominence for all periods presented."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33AC4-G",null,null,null,null,null,"IAS 33:67A","Note: If an entity presents the items of profit or loss in a separate statement as described in paragraph 10A of IAS 1 (as amended in 2011), it presents basic and diluted earnings per share, as required in paragraphs 66 and 67 of IAS 33, in that separate statement."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,"33A2",2,"33A-2",null,null,"Did the entity have any discontinued operation?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33A2-Y",null,"33A2C1",3,"33A-2",null,"IAS 33:68","An entity that reports a discontinued operation shall disclose the basic and diluted amounts per share for the discontinued operation either in the statement of comprehensive income or in the notes."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33A2-Y","33A2C1-G",null,null,null,null,"IAS 33:68A","Note: If an entity presents items of profit or loss in a separate statement as described in paragraph 10A of IAS 1 (as amended in 2011), it presents basic and diluted earnings per share for the discontinued operation, as required in paragraph 68 of IAS 33, in that separate statement or in the notes."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,null,null,"33A",null,"IAS 33:69","An entity shall present basic and diluted earnings per share, even if the amounts disclosed are negative (i.e. a loss per share)."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,null,null,null,null,null,"Disclosure"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,null,null,"33A",null,null,"An entity shall disclose the following:"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,"33AC5",2,"33A",null,"IAS 33:70(a)","a)      the amounts used as the numerators in calculating basic and diluted earnings per share, and a reconciliation of those amounts to profit or loss attributable to the parent entity for the period;"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33AC5-G",null,null,null,null,null,"IAS 33:70(a)","Note: The reconciliation shall include the individual effect of each class of instruments that affects earnings per share."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,"33AC6",2,"33A",null,"IAS 33:70(b)","b)      the weighted average number of ordinary shares used as the denominator in calculating basic and diluted earnings per share, and a reconciliation of these denominators to each other;"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33AC6-G",null,null,null,null,null,"IAS 33:70(b)","Note: The reconciliation shall include the individual effect of each class of instruments that affects earnings per share."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,null,null,"33A",null,"IAS 33:70(c)","c)      instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are \nanti-dilutive for the period(s) presented; and"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,"33AC7",2,"33A",null,"IAS 33:70(d)","d)      a description of ordinary share transactions or potential ordinary share transactions, other than those accounted for in accordance with paragraph 64 of IAS 33 (see above), that occur after the reporting period and that would have changed significantly the number of ordinary shares or potential ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33AC7-G",null,null,null,null,null,"IAS 33:71","Note: Examples of such transactions include:"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33AC7-G",null,null,null,null,null,null,"a)  the issue of shares for cash;"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33AC7-G",null,null,null,null,null,null,"b)  the issue of shares when the proceeds are used to repay debt or preference shares outstanding at the end of the reporting period;"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33AC7-G",null,null,null,null,null,null,"c)  the redemption of ordinary shares outstanding;"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33AC7-G",null,null,null,null,null,null,"d)  the conversion or exercise of potential ordinary shares, outstanding at the end of the reporting period, into ordinary shares;"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33AC7-G",null,null,null,null,null,null,"e)  the issue of warrants, options or convertible instruments; and"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33AC7-G",null,null,null,null,null,null,"f)  the achievement of conditions that would result in the issue of contingently issuable shares."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,"33AC8",2,"33A",null,"IAS 33:72","Entities are encouraged (if not otherwise required) to disclose the terms and conditions of financial instruments and other contracts generating potential ordinary shares, which affect the measurement of basic and diluted earnings per share. "]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33AC8-G",null,null,null,null,null,"IAS 33:72","Note: These terms and conditions may determine whether or not any potential ordinary shares are dilutive and, if so, the effect on the weighted average number of shares outstanding and any consequent adjustments to the net profit or loss attributable to ordinary equity holders. Whether or not the disclosure of the terms and conditions is required by IFRS 7 Financial Instruments: Disclosures, such disclosure is encouraged by IAS 33."]
["OR,33Aa-Y,33Ab-Y,33Ac-Y",null,null,"33A3",2,"33A-3",null,"IAS 33:73","Did the entity disclose, in addition to basic and diluted earnings per share, amounts per share using a reported component of the statement of comprehensive income other than one required by IAS 33?"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33A3-G",null,null,null,null,null,"IAS 33:73A","Note: Paragraph 73 of IAS 33 applies also to an entity that discloses, in addition to basic and diluted earnings per share, amounts per share using a reported item of profit or loss, other than one required by IAS 33."]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33A3-Y",null,null,null,"33A-3",null,null,"a)      such amounts shall be calculated using the weighted average number of ordinary shares determined in accordance with IAS 33;"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33A3-Y",null,null,null,"33A-3",null,null,"b)      basic and diluted per share amounts shall be disclosed with equal prominence; "]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33A3-Y",null,null,null,"33A-3",null,null,"c)      the amounts shall be presented in the notes;"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33A3-Y",null,null,null,"33A-3",null,null,"d)      an entity shall indicate the basis on which the numerator(s) is (are) determined, including whether amounts per share are before or after tax; and"]
["OR,33Aa-Y,33Ab-Y,33Ac-Y","33A3-Y",null,null,null,"33A-3",null,null,"e)      if a component of the statement of comprehensive income is used that is not reported as a line item in the statement of comprehensive income, a reconciliation shall be provided between the component used and a line item that is reported in the statement of comprehensive income. "]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS34P","index":64,"n_rows":293,"n_cols":13,"rows_kept":293,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,null,"IAS 34","Interim Financial Reporting",null,null,"No"]
[null,null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure of IAS 34 which prescribes the accounting treatment for interim financial reporting. The principal issues are: the minimum content required for an interim financial report and the recognition and measurement principles for complete or condensed interim financial reports.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,"IFRS 1 First-time Adoption of International Financial Reporting Standards, includes additional disclosure requirements for interim periods covered by an entity’s first IFRS financial statements. See relevant section of this checklist for details.",null,null,"Show"]
[null,null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,null,"Where an entity elects to present a complete set of financial statements at the end of the interim reporting period, IAS 1 Presentation of Financial Statements, will apply to those financial statements. Even where a condensed interim financial report is prepared, certain requirements of IAS 1 apply. The sections applicable to condensed interim financial reports, as set out in paragraph 4 of IAS 1, deal with:",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,null,"• fair presentation and compliance with IFRSs;\n• going concern;\n• accrual basis of accounting;\n• materiality and aggregation; and\n• offsetting.",null,null,"No"]
["-G",null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time"]
["-G",null,null,null,null,null,null,null,null,"None"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective"]
["-G",null,null,null,null,null,null,null,"IAS 34:58","Amendments to References to the Conceptual Framework in IFRS Standards, issued in 2018, amended paragraphs 31 and 33. An entity shall apply those amendments for annual periods beginning on or after 1 January 2020. Earlier application is permitted if at the same time an entity also applies all other amendments made by Amendments to References to the Conceptual Framework in IFRS Standards. An entity shall apply the amendments to IAS 34 retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. However, if an entity determines that retrospective application would be impracticable or would involve undue cost or effort, it shall apply the amendments to IAS 34 by reference to paragraphs 43–45 of this Standard and paragraphs 23–28, 50–53 and 54F of IAS 8."]
["-G",null,null,null,null,null,null,null,"IAS 34:59","Definition of Material (Amendments to IAS 1 and IAS 8), issued in October 2018, amended paragraph 24. An entity shall apply those amendments prospectively for annual periods beginning on or after 1 January 2020. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact. An entity shall apply those amendments when it applies the amendments to the definition of material in paragraph 7 of IAS 1 and paragraphs 5 and 6 of IAS 8."]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,"Minimum components of an interim financial report"]
["-G",null,null,null,null,null,null,null,"IAS 34:6","Note: IAS 34 defines the minimum content of an interim financial report as including condensed financial statements and selected explanatory notes. The interim financial report is intended to provide an update on the latest complete set of annual financial statements. Accordingly, it focuses on new activities, events and circumstances, and does not duplicate information previously reported."]
[null,null,null,null,"34A",1,"34A","34A",null,"Did the entity publish any financial interim reports?","Yes"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["34A-Y",null,null,null,null,null," ",null,null,"An interim financial report shall include, at a minimum, the following components:"]
["34A-Y",null,null,null,null,null,"34A",null,"IAS 34:8(a)","a) a condensed statement of financial position;"]
["34A-Y",null,null,null,"34AC1",2,null,null,"IAS 34:8(b)","b) a condensed statement or condensed statements of profit or loss and other comprehensive income;"]
["34A-Y","34AC1-G",null,null,null,null,null,null,"IAS 34:8A","Note: If an entity presents items of profit or loss in a separate statement as described in paragraph 10A of IAS 1, it presents interim condensed information from that separate statement."]
["34A-Y",null,null,null,null,null,"34A",null,"IAS 34:8(c)","c) a condensed statement of changes in equity;"]
["34A-Y",null,null,null,null,null,"34A",null,"IAS 34:8(d)","d) a condensed statement of cash flows; and"]
["34A-Y",null,null,null,null,null,"34A",null,"IAS 34:8(e)","e) selected explanatory notes."]
["34A-Y",null,null,null,null,null,null,null,null,"Form and content of interim financial statements"]
["34A-Y",null,null,null,"34A1",2,"34A-1",null,"IAS 34:9","Did the entity publish a complete set of financial statements in its interim financial report?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["34A-Y","34A1-Y",null,null,"34A1C1",3,"34A-1",null,"IAS 34:9","The form and content of those statements shall conform to the requirements of IAS 1 for a complete set of financial statements."]
["34A-Y","34A1-Y","34A1C1-G",null,null,null,null,null,"IAS 34:7","Note: Where the entity has opted to publish a complete set of financial statements for the interim period, the recognition and measurement guidance in IAS 34 applies to those financial statements, and such statements should include all of the disclosures required by IAS 34 (particularly the selected note disclosures in paragraph 16A of IAS 34) as well as those required by other IFRSs."]
[null,null,null,null,null,null,null,null,null,"If no :"]
["34A-Y","34A1-N",null,null,"34A11",3,"34A-1-1",null,"IAS 34:10","Did the entity publish a set of condensed financial statements in its interim financial report?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["34A-Y","34A1-N","34A11-Y",null,"34A11C1",4,"34A-1-1",null,"IAS 34:10","The condensed statements shall include, at a minimum, each of the headings and subtotals that were included in the entity’s most recent annual financial statements and the selected explanatory notes as required by IAS 34."]
["34A-Y","34A1-N","34A11-Y","34A11C1-G",null,null,null,null,null,"Note: Even where the entity prepares a condensed interim report, some sections of IAS 1 apply – see the introductory notes at the beginning of this section."]
["34A-Y","34A1-N","34A11-Y",null,null,null,"34A-1-1",null,"IAS 34:10","Additional line items or notes shall be included if their omission would make the condensed interim financial statements misleading."]
["34A-Y",null,null,null,"34AC2",2,"34A",null,"IAS 34:11","In the statement that presents the components of profit or loss for an interim period, an entity shall present basic and diluted earnings per share for that period when the entity is within scope of IAS 33."]
["34A-Y","34AC2-G",null,null,null,null,null,null,"IAS 34:11A","Note: If an entity presents items of profit or loss in a separate statement as described in paragraph 10A of IAS 1 (as amended in 2011), it presents basic and diluted earnings per share in that statement."]
["34A-Y",null,null,null,"34AC3",2,"34A",null,"IAS 34:14","An interim report is prepared on a consolidated basis if the entity’s most recent annual financial statements were consolidated statements."]
["34A-Y","34AC3-G",null,null,null,null,null,null,"IAS 34:14","Note: The parent’s separate financial statements are not consistent or comparable with the consolidated statements in the most recent annual financial report. If an entity’s annual financial report included the parent’s separate financial statements in addition to consolidated financial statements, IAS 34 neither requires nor prohibits the inclusion of the parent’s separate statements in the entity’s interim financial report."]
["34A-Y",null,null,null,null,null,null,null,null,"Significant events and transactions"]
["34A-Y",null,null,null,"34A5",2,"34A-5",null,"IAS 34:15-15C,16A","Are there significant events and transactions that caused changes in financial position and performance of the entity since the end of the last annual reporting period?"]
["34A-Y","34A5-G",null,null,null,null,null,null,"IAS 34:15","Notes:\n\n1)      An entity shall include in its interim financial report an explanation of events and transactions that are significant to an understanding of the changes in financial position and performance of the entity since the end of the last annual reporting period. Information disclosed in relation to those events and transactions shall update the relevant information presented in the most recent annual financial report."]
["34A-Y","34A5-G",null,null,null,null,null,null,"IAS 34:15A","2) A user of an entity’s interim financial report will have access to the most recent annual financial report of that entity. Therefore, it is unnecessary for the notes to an interim financial report to provide relatively insignificant updates to the information that was reported in the notes in the most recent annual financial report."]
["34A-Y","34A5-G",null,null,null,null,null,null,"IAS 34:15B","3) The following is a list of events and transactions for which disclosures would be required if they are significant: the list is not exhaustive:"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"a)       the write-down of inventories to net realisable value and the reversal of such a write-down;"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"b) recognition of a loss from the impairment of financial assets, property, plant and equipment, intangible assets, assets arising from contracts with customers, or other assets, and the reversal of such an impairment loss;"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"c)      the reversal of any provisions for the costs of restructuring;\n\nd)      acquisitions and disposals of items of property, plant and equipment;"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"e) commitments for the purchase of property, plant and equipment;"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"f) litigation settlements;"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"g) corrections of prior period errors;"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"h) changes in the business or economic circumstances that affect the fair value of the entity’s financial assets and financial liabilities, whether those assets or liabilities are recognised at fair value or amortised cost;"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"i) any loan default or breach of a loan agreement that has not been remedied on or before the end of the reporting period;"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"j) related party transactions;"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"k) transfers between levels of the fair value hierarchy used in measuring the fair value of financial instruments;"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"l) changes in the classification of financial assets as a result of a change in the purpose or use of those assets; and"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"m) changes in contingent liabilities or contingent assets."]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["34A-Y","34A5-Y",null,null,"34A5C1",3,"34A-5",null,"IAS 34:15C","When an event or transaction is significant to an understanding of the changes in an entity’s financial position or performance since the last annual reporting period, its interim financial report should provide an explanation of and an update to the relevant information included in the financial statements of the last annual reporting period."]
["34A-Y","34A5-Y","34A5C1-G",null,null,null,null,null,null,"Note: Individual IFRSs provide guidance regarding disclosure requirements for many of the items listed in paragraph 15B of IAS 34. When an event or transaction is significant to an understanding of the changes in an entity’s financial position or performance since the last annual reporting period, its interim financial report should provide an explanation of and an update to the relevant information included in the financial statements of the last annual reporting period."]
["34A-Y",null,null,null,null,null,null,null,null,"Other disclosures"]
["34A-Y",null,null,null,null,null,"34A",null,"IAS 34:16A","In addition to disclosing significant events and transactions in accordance with paragraphs 15–15C, an entity shall include the following information, in the notes to its interim financial statements, or elsewhere in the interim financial report. The following disclosures shall be given either in the interim financial statements or incorporated by cross-reference from the interim financial statements to some other statement (such as management commentary or risk report) that is available to users of the financial statements on the same terms as the interim financial statements and at the same time. If users of the financial statements do not have access to the information incorporated by cross-reference on the same terms and at the same time, the interim financial report is incomplete. The information shall normally be reported on a financial year-to-date basis."]
["34A-Y",null,null,null,null,null,null,null,"IAS 34:16A(a)","a) a statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements or, if those policies or methods have been changed, a description of the nature and effect of the change;"]
["34A-Y",null,null,null,null,null,null,null,"IAS 34:16A(b)","b) explanatory comments about the seasonality or cyclicality of interim operations;"]
["34A-Y",null,null,null,null,null,null,null,"IAS 34:16A (c)","c) the nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature, size or incidence;"]
["34A-Y",null,null,null,null,null,null,null,"IAS 34:16A(d)","d) the nature and amount of changes in estimates of amounts reported in prior interim periods of the current financial year or changes in estimates of amounts reported in prior financial years;"]
["34A-Y",null,null,null,null,null,null,null,"IAS 34:16A(e)","e) issues, repurchases and repayments of debt and equity securities;"]
["34A-Y",null,null,null,null,null,null,null,"IAS 34:16A(f)","f) dividends paid (aggregate or per share) separately for ordinary shares and other shares;"]
["34A-Y",null,null,null,null,null,null,null,"IAS 34:16A(g)","g) the following segment information (disclosure of segment information is required in an entity’s interim financial report only if IFRS 8 Operating Segments requires that entity to disclose segment information in its annual financial statements):"]
["34A-Y",null,null,null,null,null,null,null,null,"i) revenues from external customers, if included in the measure of segment profit or loss reviewed by the chief operating decision maker or otherwise regularly provided to the chief operating decision maker;"]
["34A-Y",null,null,null,null,null,null,null,null,"ii) intersegment revenues, if included in the measure of segment profit or loss reviewed by the chief operating decision maker or otherwise regularly provided to the chief operating decision maker;"]
["34A-Y",null,null,null,null,null,null,null,null,"iii) a measure of segment profit or loss;"]
["34A-Y",null,null,null,null,null,null,null,null,"iv) a measure of total assets and liabilities for a particular reportable segment if such amounts are regularly provided to the chief operating decision maker and if there has been a material change from the amount disclosed in the last annual financial statements for that reportable segment;"]
["34A-Y",null,null,null,null,null,null,null,null,"v) a description of differences from the last annual financial statements in the basis of segmentation or in the basis of measurement of segment profit or loss;"]
["34A-Y",null,null,null,null,null,null,null,null,"vi) a reconciliation of the total of the reportable segments’ measures of profit or loss to the entity’s profit or loss before tax expense (tax income) and discontinued operations. However, if an entity allocates to reportable segments items such as tax expense (tax income), the entity may reconcile the total of the segments’ measures of profit or loss to profit or loss after those items. Material reconciling items shall be separately identified and described in that reconciliation;"]
["34A-Y",null,null,null,null,null,null,null,"IAS 34:16A(h)","h) events after the interim period that have not been reflected in the financial statements for the interim period;"]
["34A-Y",null,null,null,"34AC11",2,null,null,"IAS 34:16A(i)","i) the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings, and discontinued operations. In the case of business combinations, the entity shall disclose the information required by IFRS 3 Business Combinations"]
["34A-Y","34AC11-G",null,null,null,null,null,null,"IAS 34:16A(i)","Note: In the case of business combinations, the entity shall disclose the information required by IFRS 3 Business Combinations."]
["34A-Y",null,null,null,"34AC13",2,null,null,"IAS 34:16A(j)","j) for financial instruments, the disclosures about fair value required by paragraphs 91-93(h), 94-96, 98 and 99 of IFRS 13 Fair Value Measurement (see below) and paragraphs 25, 26 and 28-30 of IFRS 7 Financial Instruments: Disclosures (see below)."]
["34A-Y",null,null,null,null,null,null,null,"IAS 34:16A(k)","k) for entities becoming, or ceasing to be, investment entities, as defined in IFRS 10 Consolidated Financial Statements, the disclosures in IFRS 12 Disclosure of Interests in Other Entities paragraph 9B."]
["34A-Y",null,null,null,"34AC13",2,null,null,"IAS 34:16A(l)","l) the disaggregation of revenue from contracts with customers required by paragraphs 114–115 of IFRS 15 Revenue from Contracts with Customers."]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"Note: The relevant disclosure requirements of IFRS 13 and IFRS 7 mentioned above are as follows:"]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 13:91","An entity shall disclose information that helps users of its financial statements assess both of the following:"]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"(a) for assets and liabilities that are measured at fair value on a recurring or non-recurring basis in the statement of financial position after initial recognition, the valuation techniques and inputs used to develop those measurements."]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"(b) for recurring fair value measurements using significant unobservable inputs (Level 3), the effect of the measurements on profit or loss or other comprehensive income for the period."]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 13:92","To meet the objectives in paragraph 91 of IFRS 13 (see above), an entity shall consider all the following:"]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"(a) the level of detail necessary to satisfy the disclosure requirements;"]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"(b) how much emphasis to place on each of the various requirements;"]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"(c) how much aggregation or disaggregation to undertake; and"]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"(d) whether users of financial statements need additional information to evaluate the quantitative information disclosed"]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 13:92","If the disclosures provided in accordance with IFRS 13 and other IFRSs are insufficient to meet the objectives in paragraph 91 of IFRS 13 (see above), an entity shall disclose additional information necessary to meet those objectives"]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 13:93","To meet the objectives in paragraph 91 of IFRS 13 (see above), an entity shall disclose, at a minimum, the following information for each class of assets and liabilities (see paragraph 94 for information on determining appropriate classes of assets and liabilities) measured at fair value (including measurements based on fair value within the scope of this IFRS) in the statement of financial position after initial recognition:"]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 13:93(a)","(a) for recurring and non-recurring fair value measurements, the fair value measurement at the end of the reporting period, and for non-recurring fair value measurements, the reasons for the measurement. Recurring fair value measurements of assets or liabilities are those that other IFRSs require or permit in the statement of financial position at the end of each reporting period. Non-recurring fair value measurements of assets or liabilities are those that other IFRSs require or permit in the statement of financial position in particular circumstances (eg when an entity measures an asset held for sale at fair value less costs to sell in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations because the asset’s fair value less costs to sell is lower than its carrying amount)."]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 13:93(b)","(b) for recurring and non-recurring fair value measurements, the level of the fair value hierarchy within which the fair value measurements are categorised in their entirety (Level 1, 2 or 3)"]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 13:93(c)","(c) for assets and liabilities held at the end of the reporting period that are measured at fair value on a recurring basis, the amounts of any transfers between Level 1 and Level 2 of the fair value hierarchy, the reasons for those transfers and the entity's policy for determining when transfers between levels are deemed to have occurred (see paragraph 95 of IFRS 13 below). Transfers into each level shall be disclosed and discussed separately from transfers out of each level."]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 13:93(d)","(d) for recurring and non-recurring fair value measurements categorised within Level 2 and Level 3 of the fair value hierarchy, a description of the valuation technique(s) and the inputs used in the fair value measurement. If there has been a change in valuation technique (eg changing from a market approach to an income approach or the use of an additional valuation technique), the entity shall disclose that change and the reason(s) for making it. For fair value measurements categorised within Level 3 of the fair value hierarchy, an entity shall provide quantitative information about the significant unobservable inputs used in the fair value measurement. An entity is not required to create quantitative information to comply with this disclosure requirement if quantitative unobservable inputs are not developed by the entity when measuring fair value (eg when an entity uses prices from prior transactions or third-party pricing information without adjustment). However, when providing this disclosure an entity cannot ignore quantitative unobservable inputs that are significant to the fair value measurement and are reasonably available to the entity."]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 13:93(e)","(e) for recurring fair value measurements categorised within Level 3 of the fair value hierarchy, a reconciliation from the opening balances to the closing balances, disclosing separately changes during the period attributable to the following:"]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"i. total gains or losses for the period recognised in profit or loss, and the line item(s) in profit or loss in which those gains or losses are recognised."]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"ii. total gains or losses for the period recognised in other comprehensive income, and the line item(s) in other comprehensive income in which those gains or losses are recognised."]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"iii. purchases, sales, issues and settlements (each of those types of changes disclosed separately)."]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"iv. the amounts of any transfers into or out of Level 3 of the fair value hierarchy, the reasons for those transfers and the entity's policy for determining when transfers between levels are deemed to have occurred (see paragraph 95 of IFRS 13 below). Transfers into Level 3 shall be disclosed and discussed separately from transfers out of Level 3."]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 13:93(f)","(f) for recurring fair value measurements categorised within Level 3 of the fair value hierarchy, the amount of the total gains or losses for the period in (e)(i) included in profit or loss that is attributable to the change in unrealised gains or losses relating to those assets and liabilities held at the end of the reporting period, and the line item(s) in profit or loss in which those unrealised gains or losses are recognised."]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 13:93(g)","(g) for recurring and non-recurring fair value measurements categorised within Level 3 of the fair value hierarchy, a description of the valuation processes used by the entity (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period)."]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 13:93(h)","(h) for recurring fair value measurements categorised within Level 3 of the fair value hierarchy:"]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"i. for all such measurements, a narrative description of the sensitivity of the fair value measurement to changes in unobservable inputs if a change in those inputs to a different amount might result in a significantly higher or lower fair value measurement. If there are interrelationships between those inputs and other unobservable inputs used in the fair value measurement, an entity shall also provide a description of those interrelationships and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement. To comply with that disclosure requirement, the narrative description of the sensitivity to changes in unobservable inputs shall include, at a minimum, the unobservable inputs disclosed when complying with IFRS 13:93(d) (see above)."]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"ii. for financial assets and financial liabilities, if changing one or more of the unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, an entity shall state that fact and disclose the effect of those changes. The entity shall disclose how the effect of a change to reflect a reasonably possible alternative assumption was calculated. For that purpose, significance shall be judged with respect to profit or loss, and total assets or total liabilities, or, when changes in fair value are recognised in other comprehensive income, total equity."]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 13:94","An entity shall determine appropriate classes of assets and liabilities on the basis of the following:"]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"(a) the nature, characteristics and risks of the asset or liability; and"]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"(b) the level of the fair value hierarchy within which the fair value measurement is categorised."]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"The number of classes may need to be greater for fair value measurements categorised within Level 3 of the fair value hierarchy because those measurements have a greater degree of uncertainty and subjectivity. Determining appropriate classes of assets and liabilities for which disclosures about fair value measurements should be provided requires judgement. A class of assets and liabilities will often require greater disaggregation than the line items presented in the statement of financial position. However, an entity shall provide information sufficient to permit reconciliation to the line items presented in the statement of financial position. If another IFRS specifies the class for an asset or a liability, an entity may use that class in providing the disclosures required in IFRS 13 if that class meets the requirements in paragraph 94 of IFRS 13."]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 13:95","An entity shall disclose and consistently follow its policy for determining when transfers between levels of the fair value hierarchy are deemed to have occurred in accordance with paragraph 93(c) and (e)(iv) of IFRS 13 (see above). The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. Examples of policies for determining the timing of transfers include the following:"]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"(a) the date of the event or change in circumstances that caused the transfer."]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"(b) the beginning of the reporting period."]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"(c) the end of the reporting period."]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 13:96","If an entity makes an accounting policy decision to use the exception in paragraph 48 of IFRS 13, it shall disclose that fact."]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 13:48","Note: It the entity manages a group of financial assets and financial liabilities, on the basis of its net exposure to either market risks or credit risk, the entity is permitted to apply an exception to IFRS 13 for measuring fair value."]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 13:98","For a liability measured at fair value and issued with an inseparable third-party credit enhancement, an issuer shall disclose the existence of that credit enhancement and whether it is reflected in the fair value measurement of the liability."]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 13:99","An entity shall present the quantitative disclosures required by IFRS 13 in a tabular format unless another format is more appropriate."]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 7:25","Except as set out in paragraph 29 of IFRS 7 (see below), for each class of financial assets and financial liabilities (see paragraph 6 of IFRS 7), an entity shall disclose the fair value of that class of assets and liabilities in a way that permits it to be compared with its carrying amount."]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 7:26","In disclosing fair values, an entity shall group financial assets and financial liabilities into classes, but shall offset them only to the extent that their carrying amounts are offset in the statement of financial position."]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 7:28","In some cases, an entity does not recognise a gain or loss on initial recognition of a financial asset or financial liability because the fair value is neither evidenced by a quoted price in an active market for an identical asset or liability (ie a Level 1 input) nor based on a valuation technique that uses only data from observable markets (see paragraph  B5.1.2A of IFRS 9). In such cases, the entity shall disclose by class of financial asset or financial liability:"]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"(a) its accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability (see paragraph B5.1.2A(b) of IFRS 9)."]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"(b) the aggregate difference yet to be recognised in profit or loss at the beginning and end of the period and a reconciliation of changes in the balance of this difference."]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"(c) why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports the fair value."]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 7:29","Disclosures of fair value are not required:"]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"(a) when the carrying amount is a reasonable approximation of fair value, for example, for financial instruments such as short-term trade receivables and payables;\n\n(b) deleted"]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 7:29","(c) for a contract containing a discretionary participation feature (as described in IFRS 4) if the fair value of that feature cannot be measured reliably."]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"(c) deleted"]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 7:44DD","IFRS 17, issued in May 2017, amended paragraphs 3, 8 and 29 and deleted paragraph 30. An entity shall apply those amendments when it applies IFRS 17."]
["34A-Y","34AC13-G",null,null,null,null,null,null,null,"(d)  for lease liabilities."]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 7:30","In the case described in paragraph 29(c), an entity shall disclose information to help users of the financial statements make their own judgements about the extent of possible differences between the carrying amount of those contracts and their fair value, including: \n"]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 7:30","(a) the fact that fair value information has not been disclosed for these instruments because their fair value cannot be measured reliably; \n\n(b) a description of the financial instruments, their carrying amount, and an explanation of why fair value cannot be measured reliably;"]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 7:30","(c) information about the market for the instruments;\n\n(d) information about whether and how the entity intends to dispose of the financial instruments; and"]
["34A-Y","34AC13-G",null,null,null,null,null,null,"IFRS 7:30","(e) if financial instruments whose fair value previously could not be reliably measured are derecognised, that fact, their carrying amount at the time of derecognition, and the amount of gain or loss recognised."]
["34A-Y",null,null,null,null,null,null,null,null,"Disclosure of compliance with IFRSs"]
["34A-Y",null,null,null,"34AC4",2,"34A",null,"IAS 34:19","If an entity’s interim financial report is in compliance with IAS 34, that fact shall be disclosed."]
["34A-Y","34AC4-G",null,null,null,null,null,null,"IAS 34:19","Note: An interim financial report shall not be described as complying with IFRSs unless it complies with all of the requirements of IFRSs."]
["34A-Y",null,null,null,null,null,null,null,null,"Periods for which interim financial statements are required to be presented"]
["34A-Y",null,null,null,"34AC5",2,"34A",null,"IAS 34.20","Interim reports shall include interim financial statements (condensed or complete) for periods as follows:"]
["34A-Y","34AC5-G",null,null,null,null,null,null,"IAS 34:22","Note: Part A of the illustrative examples accompanying IAS 34 illustrates the following periods required to be presented by an entity, with a financial year end of 31 December that reports half-yearly, in its half-yearly interim financial report as of 30 June 20X1:\n\n•   Statement of financial position : At 30.06.20x1 and 31.12.20X0\n•   Statement of comprehensive income : 6 months ending 30.06.20X1 and 30.06.20X0\n•   Statement of cash flows : 6 months ending 30.06.20X1 and 30.06.20X0\n•   Statement of changes in equity: 6 months ending 30.06.20X1 and 30.06.20X0\n\nAn entity that reports quarterly in its quarterly interim financial report as of 30 June 20X1:\n\n•   Statement of financial position : At 30.06.20x1 and 31.12.20X0\n•   Statement of comprehensive income : 6 months ending 30.06.20X1 and 30.06.20X0 and 3 months ending 30.06.20X1 and 30.06.20X0\n•   Statement of cash flows : 6 months ending 30.06.20X1 and 30.06.20X0\n•   Statement of changes in equity: 6 months ending 30.06.20X1 and 30.06.20X0"]
["34A-Y",null,null,null,null,null,null,null,"IAS 34:20(a)","a) statement of financial position as of the end of the current interim period and a comparative statement of financial position as of the end of the immediately preceding financial year;"]
["34A-Y",null,null,null,"34AC12",2,null,null,"IAS 34:20(b)","b) statements of profit or loss and other comprehensive income for the current interim period and cumulatively for the current financial year to date, with comparative statements of profit or loss and other comprehensive income for the comparable interim periods (current and year-to-date) of the immediately preceding financial year. As permitted by IAS 1 (as amended in 2011), an interim report may present for each period a statement or statements of profit or loss and other comprehensive income."]
["34A-Y","34AC12-G",null,null,null,null,null,null,"IAS 34:20(b)","Note: As permitted by IAS 1 (as amended in 2011), an interim report may present for each period a statement or statements of profit or loss and other\ncomprehensive income."]
["34A-Y",null,null,null,null,null,null,null,"IAS 34:20(c)","c) statement of changes in equity cumulatively for the current financial year to date, with a comparative statement for the comparable year-to-date period of the immediately preceding financial year; and"]
["34A-Y",null,null,null,null,null,null,null,"IAS 34:20(d)","d) statement of cash flows cumulatively for the current financial year to date, with a comparative statement for the comparable year-to-date period of the immediately preceding financial year."]
["34A-Y",null,null,null,"34AC6",2,"34A",null,"IAS 34:21","Entities whose business is highly seasonal are encouraged (but not required) to report financial information for the twelve months up to the end of the interim period, and comparative information for the prior twelve-month period."]
["34A-Y","34AC6-G",null,null,null,null,null,null,"IAS 34:21","Note: If such information is reported, on the basis that it may be useful to users of the interim financial report, it is in addition to the information required in paragraph 20 of IAS 34 (see above)."]
["34A-Y",null,null,null,null,null,null,null,null,"Materiality"]
["34A-Y",null,null,null,"34AC7",2,"34A",null,"IAS 34:23","In deciding how to recognise, measure, classify, or disclose an item for interim financial reporting purposes, materiality shall be assessed in relation to the interim period financial data."]
["34A-Y","34AC7-G",null,null,null,null,null,null,null,"Notes:"]
["34A-Y","34AC7-G",null,null,null,null,null,null,"IAS 34:23","1)      In making assessments of materiality, it should be recognised that interim measurements may rely on estimates to a greater extent than measurements of annual financial data."]
["34A-Y","34AC7-G",null,null,null,null,null,null,"IAS 34:24","2)      IAS 1 Presentation of Financial Statements, and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, define an item as material if its omission or misstatement could influence the economic decisions of users of the financial statements. IAS 1 requires separate disclosure of material items, including (for example) discontinued operations, and IAS 8 requires disclosure of changes in accounting estimates, errors and changes in accounting policies. Neither Standard contains quantified guidance as to materiality."]
["34A-Y","34AC7-G",null,null,null,null,null,null,"IAS 34:24","2)      IAS 1 defines material information and requires separate disclosure of material items, including (for example) discontinued operations, and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors requires disclosure of changes in accounting estimates, errors, and changes in accounting policies. The two Standards do not contain quantified guidance as to materiality."]
["34A-Y","34AC7-G",null,null,null,null,null,null,"IAS 34:59","Definition of Material (Amendments to IAS 1 and IAS 8), issued in October 2018, amended paragraph 24. An entity shall apply those amendments prospectively for annual periods beginning on or after 1 January 2020. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact. An entity shall apply those amendments when it applies the amendments to the definition of material in paragraph 7 of IAS 1 and paragraphs 5 and 6 of IAS 8."]
["34A-Y","34AC7-G",null,null,null,null,null,null,"IAS 34:25","3)      While judgement is always required in assessing materiality, IAS 34 bases the recognition and disclosure decision on data for the interim period by itself for reasons of understandability of the interim figures. Thus, for example, unusual items, changes in accounting policies or estimates, and errors are recognised and disclosed on the basis of materiality in relation to interim period data to avoid misleading inferences that might result from non-disclosure. The overriding goal is to ensure that an interim financial report includes all information that is relevant to understanding an entity’s financial position and performance during the interim period."]
["34A-Y",null,null,null,null,null,null,null,null,"Disclosure in annual financial statements"]
["34A-Y",null,null,null,"34A2",2,"34A-2",null,"IAS 34:26","Was an estimate of an amount reported in an interim period changed significantly during the final interim period of the financial year?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["34A-Y","34A2-Y",null,null,"34A2C1",3,"34A-2",null,"IAS 34:26","If a separate financial report is not published for that final interim period, the nature and amount of that change in estimate shall be disclosed in a note to the annual financial statements for that financial year."]
["34A-Y","34A2-Y","34A2C1-G",null,null,null,null,null,"IAS 34:27","Note: IAS 8 requires disclosure of the nature and (if practicable) the amount of a change in estimate that either has a material effect in the current period or is expected to have a material effect in subsequent periods. Paragraph 16A(d) of IAS 34 requires similar disclosure in an interim financial report. Examples include changes in estimate in the final interim period relating to inventory write-downs, restructurings, or impairment losses that were reported in an earlier interim period of the financial year. The disclosure required by paragraph 26 of IAS 34 is consistent with the IAS 8 requirement and is intended to be narrow in scope – relating only to the change in estimate. An entity is not required to include additional interim period financial information in its annual financial statements."]
["34A-Y",null,null,null,null,null,null,null,null,"Recognition and measurement"]
["-G",null,null,null,null,null,null,null,"IAS 34:40","Note: Part B of the illustrative examples accompanying IAS 34 provides examples of applying the general recognition and measurement principles set out in paragraphs 28 to 39 of IAS 34. For example:\n• Employer payroll taxes and insurance contributions;\n• Major planned periodic maintenance or overhaul;\n• Provisions;\n• Year-end bonuses;\n• Contingent lease payments;\n• Intangible assets;\n• Pensions;\n• Vacations, holidays, and other short-term compensated absences;\n• Other planned but irregularly occurring costs;\n• Measuring interim income tax expense;\n• Difference in financial reporting year and tax year;\n• Tax credits;\n• Tax loss and tax credit carrybacks and carryforwards;\n• Contractual or anticipated purchase price changes;\n• Depreciation and amortisation;\n• Inventories, and net realisable value of inventories;\n• Interim period manufacturing cost variances;\n• Foreign currency translation gains and losses;\n• Interim financial reporting in hyperinflationary economies; and\n• Impairment of assets."]
["34A-Y",null,null,null,null,null,null,null,null,"Same accounting policies as annual financial statements"]
["34A-Y",null,null,null,null,null,"34A",null,"IAS 34:28","An entity shall apply the same accounting policies in its interim financial statements as are applied in its annual financial statements, except for accounting policy changes made after the date of the most recent annual financial statements that are to be reflected in the next annual financial statements."]
["34A-Y",null,null,null,"34AC8",2,"34A",null,"IAS 34:28","The frequency of an entity's reporting (annual, half-yearly, or quarterly) shall not affect the measurement of its annual results. To achieve that objective, measurements for interim reporting purposes shall be made on a year-to-date basis."]
["34A-Y","34AC8-G",null,null,null,null,null,null,null,"Note: Paragraphs 29 to 36 of IAS 34 provide more guidance on the application of the principles set out in paragraph 28 (see above)."]
["34A-Y",null,null,null,null,null,null,null,null,"Revenues received seasonally, cyclically, or occasionally"]
["34A-Y",null,null,null,"34AC9",2,"34A",null,"IAS 34:37","Revenues that are received seasonally, cyclically, or occasionally within a financial year shall not be anticipated or deferred as of an interim date if anticipation or deferral would not be appropriate at the end of the entity’s financial year."]
["34A-Y","34AC9-G",null,null,null,null,null,null,"IAS 34:38","Note: Examples include dividend revenue, royalties, and government grants. Additionally, some entities consistently earn more revenues in certain interim periods of a financial year than in other interim periods, for example, seasonal revenues of retailers. Such revenues are recognised when they occur."]
["34A-Y",null,null,null,null,null,null,null,null,"Costs incurred unevenly during the financial year"]
["34A-Y",null,null,null,null,null,"34A",null,"IAS 34:39","Costs that are incurred unevenly during an entity's financial year shall be anticipated or deferred for interim reporting purposes if, and only if, it is also appropriate to anticipate or defer that type of cost at the end of the financial year."]
["34A-Y",null,null,null,null,null,null,null,null,"Use of estimates"]
["34A-Y",null,null,null,"34AC10",2,"34A",null,"IAS 34:41","The measurement procedures to be followed in an interim financial report shall be designed to ensure that the resulting information is reliable and that all material financial information that is relevant to an understanding of the financial position or performance of the entity is appropriately disclosed."]
["34A-Y","34AC10-G",null,null,null,null,null,null,null,"Notes:"]
["34A-Y","34AC10-G",null,null,null,null,null,null,"IAS 34:41","1) While measurements in both annual and interim financial reports are often based on reasonable estimates, the preparation of interim financial reports generally will require a greater use of estimation methods than annual financial reports."]
["34A-Y","34AC10-G",null,null,null,null,null,null,"IAS 34:42","2) Appendix C to IAS 34 provides examples of the use of estimates in interim periods for: • Inventories;\n• Classifications of current and non-current assets and liabilities;\n• Provisions;\n• Pensions;\n• Income taxes;.\n• Contingencies;\n• Revaluations and fair value accounting;\n• Intercompany reconciliations; and\n• Specialised industries."]
["34A-Y",null,null,null,null,null,null,null,null,"Restatement of previously reported interim periods"]
["34A-Y",null,null,null,"34A3",2,"34A-3",null,"IAS 34:43","Did the entity change an accounting policy (other than one for which the transition is specified by a new IFRS)?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["34A-Y","34A3-Y",null,null,"34A3C1",3,"34A-3",null,null,"A change in accounting policy (other than one for which the transition is specified by a new IFRS) shall be reflected by:"]
["34A-Y","34A3-Y",null,null,null,null,"34A-3",null,"IAS 34:43(a)","a) restating the financial statements of prior interim periods of the current financial year and the comparable interim periods of any prior financial years that will be restated in the annual financial statements in accordance with IAS 8;or"]
["34A-Y","34A3-Y",null,null,null,null,"34A-3",null,"IAS 34:43(b)","b) when it is impracticable to determine the cumulative effect at the beginning of the financial year of applying a new accounting policy to all prior periods, adjusting the financial statements of prior interim periods of the current financial year and comparable interim periods of prior financial years to apply the new accounting policy prospectively from the earliest date practicable."]
["34A-Y","34A3-Y","34A3C1-G",null,null,null,null,null,"IAS 34:44","Note: One objective of the principle in paragraph 43 of IAS 34 is to ensure that a single accounting policy is applied to a particular class of transactions throughout an entire financial year. Under IAS 8, a change in accounting policy is reflected by retrospective application, with restatement of prior period financial data as far back as is practicable. However, if the cumulative amount of the adjustment relating to prior financial years is impracticable to determine, then under IAS 8 the new policy is applied prospectively from the earliest date practicable. The effect of the principle in paragraph 43 of IAS 34 (see above) is to require that within the current financial year any change in accounting policy is applied either retrospectively or, if that is not practicable, prospectively, from no later than the beginning of the financial year."]
["34A-Y",null,null,null,null,null,null,null,null,"Restatement of previously reported segment information"]
["34A-Y",null,null,null,"34A4",2,"34A-4",null,"IFRS 8:29","Did the entity change the structure of its internal organisation in a manner that causes the composition of its reportable segments to change?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["34A-Y","34A4-Y",null,null,"34A4C1",3,"34A-4",null,"IFRS 8:29","The corresponding information for earlier interim periods shall be restated, unless the information is not available and the cost to develop it would be excessive."]
["34A-Y","34A4-Y","34A4C1-G",null,null,null,null,null,"IFRS 8:29","Note: The determination of whether the information is not available and the cost to develop it would be excessive shall be made for each individual item of disclosure."]
["34A-Y","34A4-Y",null,null,null,null,"34A-4",null,"IFRS 8:29","Following a change in the composition of its reportable segments, an entity shall disclose whether it has restated the corresponding items of segment information for earlier interim periods."]
["34A-Y","34A4-Y",null,null,"34A4C2",3,"34A-4",null,"IFRS 8:30","If segment information for earlier interim periods is not restated to reflect the change, the entity shall disclose in the year in which the change occurs segment information for the current period on both the old basis and the new basis of segmentation."]
["34A-Y","34A4-Y","34A4C2-G",null,null,null,null,null,"IFRS 8:30","Note: The disclosures set out in paragraph 30 of IFRS 8 (see above) are not required where the necessary information is not available and the cost to develop it would be excessive."]
["34A-Y",null,null,null,null,null,null,null,null,"Requirements for interim periods covered by the entity’s first IFRS financial statements"]
["34A-Y",null,null,null,"34A6",2,"34A-6",null,null,"Is the entity a first time adopter of IFRSs in terms of IFRS 1?",null,null,"Yes"]
["34A-Y","34A6-G",null,null,null,null,null,null,null,"Note: The requirements of IFRS 1 below refer to interim financial reports prepared under IAS 34 for interim periods covered by the entity’s first IFRS financial statements. They supplement the requirements of IAS 34 for such interim periods. See Example 10 in the Implementation Guidance issued with IFRS 1 for an illustration of the various reconciliations required.",null,null,"No"]
[null,null,null,null,null,null,null,null,null,"If yes:",null,null,"N/A"]
["34A-Y","34A6-Y",null,null,null,null,"34A-6",null,"IFRS 1:32(a)","Where an entity presents an interim financial report in accordance with IAS 34 for part of the period covered by its first IFRS financial statements, and it presented an interim financial report for the comparable interim period of the immediately preceding financial year, each such interim financial report shall include:",null,null,"Guidance"]
["34A-Y","34A6-Y",null,null,null,null,null,null,null,"a) a reconciliation of its equity in accordance with previous GAAP at the end of that comparable interim period to its equity under IFRSs at that date; and"]
["34A-Y","34A6-Y",null,null,null,null,null,null,null,"b) a reconciliation to its total comprehensive income in accordance with IFRSs for that comparable interim period (current and year to date). The starting point for that reconciliation shall be total comprehensive income in accordance with previous GAAP for that period or, if an entity did not report such a total, profit or loss in accordance with previous GAAP."]
["34A-Y","34A6-Y",null,null,"34A6C1",3,"34A-6",null,"IFRS 1:32(b)","In addition to the reconciliations required by paragraph 32(a) of IFRS 1 (see above), the entity’s first interim financial report in accordance with IAS 34 for part of the period covered by its first IFRS financial statements shall include the following reconciliations described in paragraphs 24(a) and 24(b) of IFRS 1 (supplemented by the details required by paragraphs 25 and 26 of IFRS 1) (unless this disclosure requirement is met by a cross-reference to another published document that includes these reconciliations):"]
["34A-Y","34A6-Y",null,null,null,null,null,null,"IFRS 1:24(a)","a) a reconciliation of its equity reported in accordance with previous GAAP to its equity in accordance with IFRSs for both of the following dates:"]
["34A-Y","34A6-Y",null,null,null,null,null,null,null,"i) the date of transition to IFRSs; and"]
["34A-Y","34A6-Y",null,null,null,null,null,null,null,"ii) the end of the latest period presented in the entity’s most recent annual financial statements in accordance with previous GAAP; and"]
["34A-Y","34A6-Y",null,null,"34A6C1",3,null,null,"IFRS 1:24(b)","b) a reconciliation to its total comprehensive income in accordance with IFRSs for the latest period in the entity’s most recent annual financial statements. The starting point for that reconciliation shall be total comprehensive income in accordance with previous GAAP for the same period, or, if an entity did not report such a total, profit or loss under previous GAAP."]
["34A-Y","34A6-Y","34A6C1-G",null,null,null,null,null,"IFRS 1:25","Note: The reconciliations required by paragraphs 24(a) and 24(b) of IFRS 1 (see above) are required to give sufficient detail to enable users to understand the material adjustments to the statement of financial position and statement of comprehensive income."]
["34A-Y","34A6-Y",null,null,null,null,"34A-6",null,"IFRS 1:25","If the entity presented a statement of cash flows under its previous GAAP, it shall explain the material adjustments to the statement of cash flows."]
["34A-Y","34A6-Y",null,null,null,null,"34A-6",null,"IFRS 1:26","If the entity has become aware of errors made under previous GAAP, the reconciliations required by paragraphs 24(a) and 24(b) of IFRS 1 (see above) shall distinguish the correction of those errors from changes in accounting policies."]
["34A-Y","34A6-Y",null,null,null,null,"34A-6",null,"IFRS 1:27A","If during the period covered by its first IFRS financial statements an entity changes its accounting policies or its use of the exemptions contained in IFRS 1, it shall explain the changes between its first IFRS interim financial report and its first IFRS financial statements, in accordance with paragraph 23 of IFRS 1, and it shall update the reconciliations required by paragraphs 24(a) and (b) of IFRS 1."]
["34A-Y","34A6-Y",null,null,null,null,"34A-6",null,"IFRS 1:32(c)","If an entity changes its accounting policies or its use of the exemptions contained in IFRS 1, it shall explain the changes in each such interim financial report in accordance with paragraph 23 of IFRS 1 and update the reconciliations required by paragraphs 32(a) and 32(b) of IFRS 1."]
["34A-Y","34A6-Y",null,null,null,null,"34A-6",null,"IFRS 1:33","If a first-time adopter did not, in its most recent annual financial statements under previous GAAP, disclose information material to an understanding of the current interim period, its interim financial report shall disclose that information or include a cross-reference to another published document that includes it."]
["34A-Y",null,null,null,null,null,null,null,null,"Business combinations"]
["34A-Y",null,null,null,"34A7",2,"34A-7",null,null,"Did the entity enter into any business combinations during the reporting period?"]
["34A-Y","34A7-G",null,null,null,null,null,null,null,"Note: Where business combinations have occurred during the interim period, paragraph 16A(i) of IAS 34 requires the entity to disclose all of the details prescribed for annual financial statements in IFRS 3 Business Combinations."]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["34A-Y","34A7-Y",null,null,"34A7C1",3,"34A-7",null,"IFRS 3:59","The acquirer shall disclose information that enables users of its financial statements to evaluate the nature and financial effect of business combinations that occur either:"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"a) during the current reporting period; or"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"b) after the end of the reporting period but before the financial statements are authorised for issue."]
["34A-Y","34A7-Y","34A7C1-G",null,null,null,null,null,"IFRS 3:60","Note: Paragraphs B64 to B66 of IFRS 3, set out below, specify the minimum disclosures required to satisfy this requirement."]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"Business combinations occurring during the reporting period"]
["34A-Y","34A7-Y",null,null,"34A7C2",3,"34A-7",null,null,"The acquirer shall disclose the following information for each business combination that occurs during the reporting period:",null,null,"Guidance"]
["34A-Y","34A7-Y","34A7C2-G",null,null,null,null,null,"IFRS 3:B65","Note: For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose in aggregate the information required by B64(e) – (q) listed below."]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B64(a)","a) the name and a description of the acquiree;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B64(b)","b) the acquisition date;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B64(c)","c) the percentage of voting equity interests acquired;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B64(d)","d) the primary reasons for the business combination and a description of how the acquirer obtained control of the acquiree;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B64(e)","e) a qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B64(f)","f) the acquisition-date fair value of the total consideration transferred and the acquisition-date fair value of each major class of consideration, such as:"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"i) cash;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"ii) other tangible or intangible assets, including a business or subsidiary of the acquirer;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"iii) liabilities incurred, for example, a liability for contingent consideration; and"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"iv) equity interests of the acquirer, including the number of instruments or interests issued or issuable and the method of measuring the fair value of those instruments or interests;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B64(g)","g) for contingent consideration arrangements and indemnification assets:"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"i) the amount recognised as of the acquisition date;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"ii) a description of the arrangement and the basis for determining the amount of the payment; and"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"iii) an estimate of the range of outcomes (undiscounted) or, if a range cannot be estimated, that fact and the reasons why a range cannot be estimated. If the maximum amount of the payment is unlimited, the acquirer shall disclose that fact;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B64(h)","h) for acquired receivables (disclosures required by major class of receivable such as loans, direct finance leases and any other class of receivable):"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"i) the fair value of the receivables;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"ii) the gross contractual amounts receivable; and"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"iii) the best estimate at the acquisition date of the contractual cash flows not expected to be collected;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B64(i)","i) the amounts recognised as of the acquisition date for each major class of assets acquired and liabilities assumed;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B64(j)","j) for each contingent liability recognised in accordance with paragraph 23, the information required in paragraph 85 of IAS 37 Provisions, Contingent Liabilities and Contingent Assets. If a contingent liability is not recognised because its fair value cannot be measured reliably, the acquirer shall disclose:"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"i) the information required by paragraph 86 of IAS 37; and"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"ii) the reasons why the liability cannot be measured reliably;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B64(k)","k) the total amount of goodwill that is expected to be deductible for tax purposes;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B64(l)","l) for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in the business combination in accordance with paragraph 51 of IFRS 3 (pre-existing relationships):"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"i) a description of each transaction;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"ii) how the acquirer accounted for each transaction;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"iii) the amounts recognised for each transaction and the line item in the financial statements in which each amount is recognised; and"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"iv) if the transaction is the effective settlement of a pre-existing relationship, the method used to determine the settlement amount;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B64(m)","m) the disclosure of separately recognised transactions required by (l) shall include the amount of acquisition-related costs and, separately, the amount of those costs recognised as an expense and the line item or items in the statement of comprehensive income in which those expenses are recognised. The amount of any issue costs not recognised as an expense and how they were recognised shall also be disclosed;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B64(n)","n) in a bargain purchase:"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"i) the amount of any gain recognised in accordance with paragraph 34 of IFRS 3 and the line item in the statement of comprehensive income in which the gain is recognised; and"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"ii) a description of the reasons why the transaction resulted in a gain;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B64(o)","o) for each business combination in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date:"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"i) the amount of the non-controlling interest in the acquiree recognised at the acquisition date and the measurement basis for that amount; and"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"ii) for each non-controlling interest in an acquiree measured at fair value, the valuation technique(s) and significant inputs used to measure that value;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B64(p)","p) in a business combination achieved in stages:"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"i) the acquisition-date fair value of the equity interest in the acquiree held by the acquirer immediately before the acquisition date; and"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"ii) the amount of any gain or loss recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination (see paragraph 42 of IFRS 3) and the line item in the statement of comprehensive income in which that gain or loss is recognised; and"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B64(q)","q) the following information:"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"i) the amounts of revenue and profit or loss of the acquiree since the acquisition date included in the consolidated statement of comprehensive income for the reporting period; and"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"ii) the revenue and profit or loss of the combined entity for the current reporting period as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period."]
["34A-Y","34A7-Y",null,null,null,null,"34A-7",null,"IFRS 3:B64(q)","If disclosure of any of the information required by paragraph B64(q) of IFRS 3 is impracticable (as defined in IAS 8), the acquirer shall disclose that fact and explain why the disclosure is impracticable."]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"Business combinations effected after the end of the reporting period"]
["34A-Y","34A7-Y",null,null,null,null,"34A-7",null,"IFRS 3:B66","If the acquisition date of a business combination is after the end of the reporting period but before the financial statements are authorised for issue, the acquirer shall disclose the information required by paragraph B64 of IFRS 3 (see above) unless the initial accounting for the business combination is incomplete at the time the financial statements are authorised for issue. In that situation, the acquirer shall describe which disclosures could not be made and the reasons why they cannot be made."]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"The effect of adjustments recognised that relate to business combinations that occurred in the period or previous reporting periods"]
["34A-Y","34A7-Y",null,null,null,null,"34A-7",null,"IFRS 3:61","The acquirer shall disclose information that enables users of its financial statements to evaluate the financial effects of adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or in previous reporting periods."]
["34A-Y","34A7-Y",null,null,"34A7C3",3,"34A-7",null,"IFRS 3:B67","The entity shall disclose the following information for each material business combination or in the aggregate for individually immaterial business combinations that are material collectively:"]
["34A-Y","34A7-Y","34A7C3-G",null,null,null,null,null,"IFRS 3:62","Note: Paragraph B67 of IFRS 3, set out below, specifies the minimum disclosures required to satisfy this requirement."]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B67(a)","a) if the initial accounting for a business combination is incomplete (see paragraph 45 of IFRS 3) for particular assets, liabilities, non-controlling interests or items of consideration and the amounts recognised in the financial statements for the business combination thus have been determined only provisionally:"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"i) the reasons why the initial accounting for the business combination is incomplete;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"ii) the assets, liabilities, equity interests or items of consideration for which the initial accounting is incomplete; and"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"iii) the nature and amount of any measurement period adjustments recognised during the reporting period in accordance with paragraph 49 of IFRS 3;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B67(b)","b) for each reporting period after the acquisition date until the entity collects, sells or otherwise loses the right to a contingent consideration asset, or until the entity settles a contingent consideration liability or the liability is cancelled or expires:"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"i) any changes in the recognised amounts, including any differences arising upon settlement;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"ii) any changes in the range of outcomes (undiscounted) and the reasons for those changes; and"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"iii) the valuation techniques and key model inputs used to measure contingent consideration;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B67(c)","c) for contingent liabilities recognised in a business combination, the acquirer shall disclose the information required by paragraphs 84 and 85 of IAS 37 for each class of provision;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B67(d)","d) a reconciliation of the carrying amount of goodwill at the beginning and end of the reporting period showing separately:"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"i) the gross amount and accumulated impairment losses at the beginning of the reporting period;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"ii) additional goodwill recognised during the reporting period, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"iii) adjustments resulting from the subsequent recognition of deferred tax assets during the reporting period in accordance with paragraph 67 of IFRS 3;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"iv) goodwill included in a disposal group classified as held for sale in accordance with IFRS 5 and goodwill derecognised during the reporting period without having previously been included in a disposal group classified as held for sale;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"v) impairment losses recognised during the reporting period in accordance with IAS 36 Impairment of Assets (IAS 36 requires disclosure of information about the recoverable amount and impairment of goodwill in addition to this requirement.);"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"vi) net exchange rate differences arising during the reporting period in accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates;"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"vii) any other changes in the carrying amount during the reporting period; and"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"viii) the gross amount and accumulated impairment losses at the end of the reporting period; and"]
["34A-Y","34A7-Y",null,null,null,null,null,null,"IFRS 3:B67(e)","e) the amount and an explanation of any gain or loss recognised in the current reporting period that both:"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"i) relates to the identifiable assets acquired or liabilities assumed in a business combination that was effected in the current or previous reporting period; and"]
["34A-Y","34A7-Y",null,null,null,null,null,null,null,"ii) is of such a size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements."]
["34A-Y","34A7-Y",null,null,null,null,"34A-7",null,"IFRS 3:63","If the specific disclosures required by IFRS 3 and other IFRSs do not meet the objective set out in paragraphs 59 and 61 of IFRS 3 (see above), the acquirer shall disclose whatever additional information is necessary to meet those objectives."]
[]
[null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS36A","index":65,"n_rows":394,"n_cols":12,"rows_kept":394,"cut":false,"hidden":false,"merged":[[209,9,210,9],[318,9,319,9],[372,9,373,9]]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,"IAS 36","Impairment of Assets",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IAS 36. The purpose of this Standard is to ensure that assets are not carried at an amount that is greater than their recoverable amount. If an asset is carried at more than its recoverable amount, the asset is described as impaired and IAS 36 requires the entity to recognise an impairment loss. ",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"The principal issues are: how to determine whether impairment exists, how to recognise an impairment loss and when an entity should reverse an impairment loss.",null,null,"Show"]
[null,null,null,null,null,null,null,null,"IFRIC 10 Interim Financial Reporting and Impairment clarifies that certain impairment losses recognised in an interim period cannot be reversed in subsequent financial statements.",null,null,"Hide"]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"No"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"None"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n"]
["-G",null,null,null,null,null,null,"IAS 36:140N","IFRS 17, issued in May 2017, amended paragraph 2. An entity shall apply that amendment when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,"SCOPE NOTE\n\n"]
["-G",null,null,null,null,null,null,"IAS 36:2","IAS 36 should be applied in accounting for the impairment of all assets, except for the following assets which are covered by other standards:"]
["-G",null,null,null,null,null,null,null,"a)      inventories (see IAS 2 Inventories);"]
["-G",null,null,null,null,null,null,null,"b) contract assets and assets arising from costs to obtain or fulfil a contract that are recognised in accordance with IFRS 15 Revenue from Contracts with Customers;\n"]
["-G",null,null,null,null,null,null,null,"c)       deferred tax assets (see IAS 12 Income Taxes);\n\nd)      assets arising from employee benefits (see IAS 19 Employee Benefits);\n\ne)      financial assets that are within the scope of IFRS 9 Financial Instruments; \n\nf)       investment property that is measured at fair value (see IAS 40 Investment Property);"]
["-G",null,null,null,null,null,null,null,"g)       biological assets related to agricultural activity within the scope of IAS 41 Agriculture that are measured at fair value less costs to sell; \n"]
["-G",null,null,null,null,null,null,null,"h)      deferred acquisition costs and intangible assets arising from an insurer’s contractual rights under insurance contracts within the scope of IFRS 4 Insurance Contracts; and"]
["-G",null,null,null,null,null,null,null," h) contracts within the scope of IFRS 17 Insurance Contracts that are assets; and"]
["-G",null,null,null,null,null,null,"IAS 36:140N","IFRS 17, issued in May 2017, amended paragraph 2. An entity shall apply that amendment when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,"i)        non-current assets (or disposal groups) classified as held for sale in accordance with IFRS 5 Non-current Assets held for Sale and Discontinued Operations."]
["-G",null,null,null,null,null,null,null,"IAS 36 does not apply to the above because existing IFRSs applicable to these assets contain requirements for recognising and measuring these assets."]
["-G",null,null,null,null,null,null,null,"References in IAS 36 (and, therefore, this part of the questionnaire) to assets applies equally to individual assets and cash-generating units except where specific reference is made to CGUs."]
["-G",null,null,null,null,null,null,"\n\nIAS 36:6","DEFINITIONS\n\nAn impairment loss is the amount by which the carrying amount of an asset or a cash-generating unit exceeds its recoverable amount.\n\nRecoverable amount of an asset or cash-generating unit is the higher of its fair value less cost of disposal and its value in use.\n\nFair value less cost of disposal is the amount obtainable from the sale of an asset or cash-generating unit in an arm’s length transaction between knowledgeable, willing parties, less the costs of disposal.\n\nFair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (see IFRS 13A)."]
["-G",null,null,null,null,null,null,null,"A cash-generating unit (CGU) is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.\n\nCorporate assets are assets other than goodwill that contribute to the future cash flows of both the CGU under review and other CGUs.\n\nCosts of disposal are incremental costs directly attributable to the disposal of an asset or CGU, excluding finance costs and income tax expense."]
[null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Detailed Compliance Questions"]
[null,null,null,null,null,null,null,null,"Identifying an asset that may be impaired"]
[null,null,null,"36A",1,"36A","36A",null,"Does the entity recognise assets such as property, plant and equipment and investment properties that are measured on a cost basis, or intangible assets? "]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,36A-Y,36C-Y",null,null,null,null,"36A,36C",null,"IAS 36:9","Does the entity at the end of each reporting period assess whether there is any indication that an asset may be impaired?"]
["OR,36A-Y,36C-Y",null,null,"36A1C",2,"36A-1,\n36C",null,null,"Is there an indication that the assets may be impaired?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,36A-Y,36C-Y","36A1C-Y",null,"36A1CC1",3,"36A-1,\n36C"," ","IAS 36:9","Has the entity estimated the recoverable amount of the asset?"]
["OR,36A-Y,36C-Y","36A1C-Y","36A1CC1-G",null,null,null,null,null,"Note: An asset is impaired if its carrying amount exceeds its recoverable amount"]
[null,null,null,"36G",1,"36G","36G",null,"Has the entity recognised any intangible assets with an indefinite useful life or any intangible assets not yet available for use?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36G-Y",null,null,"36GC1",2,"36G",null,"IAS 36:10","Irrespective of whether there is any indication of impairment, does the entity test any intangible asset with an indefinite useful life for impairment annually by comparing its carrying amount with its recoverable amount?"]
["36G-Y","36GC1-G",null,null,null,null,null,"\n\nIAS 36:10(a)","Notes:\n\n1)      This impairment test may be performed at any time during an annual period, provided it is performed at the same time every year. Different intangible assets may be tested for impairment at different times. See paragraphs 15 and 16 of IAS 36 for further discussion."]
["36G-Y","36GC1-G",null,null,null,null,null,"IAS 36:24","2)      The most recent detailed calculation of such an asset’s recoverable amount made in a preceding period may be used in the impairment test for that asset in the current period, provided that all of the following criteria are met:"]
["36G-Y","36GC1-G",null,null,null,null,null,null,"•   if the intangible asset does not generate cash inflows from continuing use that are largely independent of those from other assets or groups of assets and is included in a CGU for impairment testing, the assets and liabilities making up the unit have not changed significantly since the most recent recoverable amount calculation;\n\n•   the most recent recoverable amount calculation resulted in an amount that exceeded the asset’s carrying amount by a substantial margin; and"]
["36G-Y","36GC1-G",null,null,null,null,null,null,"•   based on an analysis of events that have occurred and circumstances that have changed since the most recent recoverable amount calculation, the likelihood that a current recoverable amount determination would be less than the asset’s carrying value is remote."]
["36G-Y",null,null,"36GC2",2,"36G"," ","IAS 36:10","Irrespective of whether there is any indication of impairment, does the entity test any intangible asset that is not yet available for use for impairment annually by comparing its carrying amount with its recoverable amount?"]
["36G-Y","36GC2-G",null,null,null,null,null,null,"Note: See previous point."]
["36G-Y",null,null,"36G1",2,"36G-1",null,"IAS 36:10","Was the intangible asset (with an indefinite useful life or which is not yet available for use) initially recognised during the current annual period?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36G-Y","36G1-Y",null,null,null,"36G-1"," ","IAS 36:10","Has that intangible asset been tested for impairment before the end of the current annual period?"]
[null,null,null,"36D",1,"36D","36D",null,"Has the entity recognised goodwill acquired in a business combination in its financial statements?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36D-Y",null,null,null,null,"36D",null,"IAS 36:10","Irrespective of whether there is any indication of impairment, does the entity test any goodwill acquired in a business combination for impairment annually in accordance with paragraphs 80-99 of IAS 36 (see below)?"]
["OR,36A-Y,36C-Y",null,null,null,null,"36A,36C",null,"IAS 36:12","In assessing whether there is any indication that an asset may be impaired, has the entity considered, as a minimum, the following indications:"]
["OR,36A-Y,36C-Y",null,null,null,null,null,null,null,"External sources of information"]
["OR,36A-Y,36C-Y",null,null,null,null,null,null,null,"a)     there are observable indications that the asset's value has declined during the period significantly more than would be expected as a result of the passage of time or normal use;"]
["OR,36A-Y,36C-Y",null,null,null,null,null,null,null,"b)      significant changes with an adverse effect on the entity have taken place during the period, or will take place in the near future, in the technological, market, economic or legal environment in which the entity operates or in the market to which the asset is dedicated;"]
["OR,36A-Y,36C-Y",null,null,null,null,null,null,null,"c)       market interest rates or other market rates of return on investments have increased during the period, and those increases are likely to affect the discount rate used in calculating the asset's value in use and decrease materially the asset's recoverable amount;"]
["OR,36A-Y,36C-Y",null,null,null,null,null,null,null,"d)      the carrying amount of the net assets of the entity is more than its market capitalisation;"]
["OR,36A-Y,36C-Y",null,null,null,null,null,null,null,"Internal sources of information"]
["OR,36A-Y,36C-Y",null,null,null,null,null,null,null,"e)      evidence is available of obsolescence or physical damage of an asset;"]
["OR,36A-Y,36C-Y",null,null,"36ACC1",2,null,null,null,"f)       significant changes with an adverse effect on the entity have taken place during the period or are expected to take place in the near future, in the extent to which, or manner in which, the asset is used or is expected to be used;"]
["OR,36A-Y,36C-Y","36ACC1-G",null,null,null,null,null,null,"Note: These changes include the asset becoming idle, plans to discontinue or restructure the operation to which an asset belongs, plans to dispose of an asset before the previously expected date and the reassessing of the useful life of an asset as finite rather than indefinite."]
["OR,36A-Y,36C-Y",null,null,"36ACC2",2,null,null,null,"g)      evidence is available from internal reporting (refer paragraph 14 of IAS 36, see below) that indicates that the economic performance of the asset is, or will be, worse than expected;"]
["OR,36A-Y,36C-Y","36ACC2-G",null,null,null,null,null,null,"Note: The purpose of the above is to assist in identifying assets that may be impaired – the existence of an indicator does not necessarily imply that the asset is impaired, but acts as a trigger for a formal impairment assessment. The list is not exhaustive. There may be other indications of impairment which would also trigger a formal impairment review."]
["OR,36A-Y,36C-Y",null,null,null,null,null,null,null,"Dividend from a subsidiary, joint venture or associate"]
["OR,36A-Y,36C-Y",null,null,null,null,null,null,null,"h)      for an investment in a subsidiary, joint venture or associate, the investor recognises a dividend from the investment and evidence is available that:"]
["OR,36A-Y,36C-Y",null,null,null,null,null,null,null,"i)        the carrying amount of the investment in the separate financial statements exceeds the carrying amounts in the consolidated financial statements of the investee's net assets, including associated goodwill; or"]
["OR,36A-Y,36C-Y",null,null,null,null,null,null,null,"ii)       the dividend exceeds the total comprehensive income of the subsidiary, joint venture or associate in the period the dividend is declared."]
["OR,36A-Y,36C-Y",null,null,"36ACC3",2,"36A,36C",null,"IAS 36:14","Have the following internal reporting indicators been considered in determining if an asset may be impaired:"]
["OR,36A-Y,36C-Y",null,null,null,null,null,null,null,"a)      cash flows for acquiring the asset or subsequent cash needs for operating or maintaining it, that are significantly higher than those originally budgeted;"]
["OR,36A-Y,36C-Y",null,null,null,null,null,null,null,"b)      actual net cash flows or operating profit or loss flowing from the assets that are significantly worse than those budgeted;"]
["OR,36A-Y,36C-Y",null,null,null,null,null,null,null,"c)       a significant decline in budgeted net cash flows or operating profit, or a significant increase in budgeted loss, flowing from the asset;"]
["OR,36A-Y,36C-Y",null,null,null,null,null,null,null,"d)      operating losses or net cash outflows for the asset, when current period figures are aggregated with budgeted figures for the future?"]
["OR,36A-Y,36C-Y","36ACC3-G",null,null,null,null,null,null,"Note: If the review performed above provides any indication that an asset may be impaired, the entity is required to estimate the recoverable amount of the asset in accordance with paragraph 9 of IAS 36 (see above). \n\nIf no indication of a potential impairment loss exists, the entity is not required to estimate the recoverable amount unless the asset is an intangible asset with an indefinite useful life or an intangible asset not yet available for use or goodwill acquired in a business combination (see above)."]
["OR,36A-Y,36C-Y","36A1C-Y",null,null,null,"36A-1,\n36C",null,"IAS 36:17","Has the entity reviewed and adjusted, where appropriate, the useful life, depreciation / amortisation method and the residual value of the asset even if no impairment loss is recognised?"]
[null,null,null,null,null,null,null,null,"Measuring recoverable amount"]
[null,null,null,"36C",1,"36C","36C",null,"Does the entity recognise assets, for which there is an indication that the assets may be impaired? (Refer to compliance questions for 36A)"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36C-Y",null,null,null,null,"36C",null,"IAS 36:18","When required to do so by paragraph 10 of IAS 36, has the entity measured the recoverable amount of assets as the higher of the asset’s fair value less costs of disposal and its value in use? "]
["36C-Y",null,null,"36CC1",2,"36C",null,"IAS 36:20","If it is not possible to measure the fair value less costs of disposal of an asset because there is no basis for making a reliable estimate of the price at which an orderly transaction to sell the asset would take place between market participants at the measurement date under current market conditions, has the entity used the asset’s value in use as its recoverable amount?"]
["36C-Y","36CC1-G",null,null,null,null,null,"IAS 36:19","Note: It is not always necessary to determine both the fair value less costs of disposal and the value in use. For example, if one of these"]
["36C-Y","36CC1-G",null,null,null,null,null,null,"amounts is greater than the asset’s carrying amount, the asset is not impaired, and it is not necessary to estimate the other amount."]
["36C-Y",null,null,"36CC2",2,"36C",null,"IAS 36:21","If there is no reason to believe that the asset’s value in use materially exceeds its fair value less costs of disposal, has the entity considered using fair value less costs of disposal as the recoverable amount?"]
["36C-Y","36CC2-G",null,null,null,null,null,null,"Note: This will often be the case when the asset is held for disposal. This is because the value in use of an asset held for disposal will consist mainly of the net disposal proceeds, as the future cash flows from continuing use of the asset until its disposal are likely to be negligible."]
["36C-Y",null,null,null,null,"36C",null,"IAS 36:22","Does the entity determine the recoverable amount for individual assets, unless such assets do not generate cash inflows that are largely independent from other assets or groups of assets?"]
["36C-Y",null,null,"36C1",2,"36C-1",null,"IAS 36:22","Does an individual asset generate cash inflows that are largely independent of those from other assets or groups of assets? "]
[null,null,null,null,null," ",null,null,"If no :"]
["36C-Y","36C1-N",null,null,null,"36C-1",null,"IAS 36:22","Has the entity determined the recoverable amount for the CGU to which the asset belongs unless either the asset’s fair value less costs of disposal is higher than its carrying amount or the asset’s value in use can be estimated to be close to its fair value less costs of disposal and the fair value less costs of disposal can be measured? "]
["36C-Y",null,null,null,null,null,null,null,"Fair value less costs of disposal"]
["36C-Y",null,null,"36CC3",2,"36C",null,"IAS 36:28","In measuring the fair value less costs of disposal of an asset, has the entity only deducted direct and incremental costs to dispose of the asset?"]
["36C-Y","36CC3-G",null,null,null,null,null,null,"Note: Costs of disposal, other than those that have been recognised as liabilities, are deducted in determining fair value less costs of disposals. Examples of such costs are legal costs, stamp duty and similar transaction taxes, costs of removing the asset, and direct incremental costs to bring an asset into condition for its sale. "]
["36C-Y","36CC3-G",null,null,null,null,null,null,"However, termination benefits (as defined in IAS 19) and costs associated with reducing or reorganising a business following the disposal of an asset are not direct incremental costs to dispose of the asset."]
["36C-Y",null,null,null,null,"36C",null,"IAS 36:29","Where the disposal of an asset would require the buyer to assume a liability and only a single fair value less costs of disposal is available for both the asset and the liability, has consideration been given to paragraph 78 of IAS 36?"]
["36C-Y",null,null,null,null,null,null,null,"Value in use"]
["36C-Y",null,null,null,null,"36C",null,"IAS 36:30","In measuring value in use, does the entity reflect the following elements:"]
["36C-Y",null,null,null,null,null,null,null,"a)      an estimate of the future cash flows the entity expects to derive from the asset;"]
["36C-Y",null,null,"36CC4",2,null,null,null,"b)      expectations about possible variations in the amount or timing of those future cash flows;"]
["36C-Y",null,null,null,null,null,null,null,"c)       the time value of money, represented by the current market risk-free rate of interest;"]
["36C-Y",null,null,"36CC5",2,null,null,null,"d)      the price for bearing the uncertainty inherent in the asset; and"]
["36C-Y",null,null,"36CC6",2,null,null,null,"e)      other factors, such as illiquidity, that market participants would reflect in pricing the future cash flows the entity expects to derive from the asset?"]
["36C-Y","OR,36CC4-G,36CC5-G,36CC6-G",null,null,null,null,null,"IAS 36:32","Note:  The elements noted in b), d) and e) above can be reflected in the value in use by adjusting future cash flows or as adjustments to the discount rate. Whichever approach an entity adopts to reflect expectations about possible variations in the amount or timing of future cash flows, the result shall be to reflect the expected present value of the future cash flows, i.e. the weighted average of all possible outcomes. Appendix A to IAS 36 provides additional guidance on the use of present value techniques in measuring an asset’s value in use."]
["36C-Y",null,null,null,null,null,null,null,"Basis for estimates of future cash flows"]
["36C-Y",null,null,null,null,"36C",null,"IAS 36:33","In measuring value in use, does the entity: "]
["36C-Y",null,null,"36CC7",2,null,null,null,"a)      base cash flow projections on reasonable and supportable assumptions that represent management’s best estimate of the set of economic conditions that will exist over the remaining useful life of the asset;"]
["36C-Y","36CC7-G",null,null,null,null,null,null,"Note: Greater weight should be given to external evidence."]
["36C-Y",null,null,"36CC8",2,null,null,null,"b)      base cash flow projections on the most recent financial budgets/forecasts approved by management, but excluding any estimate of future cash flows expected to arise from future restructuring or from improving or enhancing the asset’s performance; and"]
["36C-Y","36CC8-G",null,null,null,null,null,null,"Note: Projections based on these budgets/forecasts should cover a maximum period of five years, unless a longer period can be justified."]
["36C-Y",null,null,"36CC9",2,null,null,null,"c)       estimate cash flow projections beyond the period covered by the most recent budgets/forecasts by extrapolating the projections based on the budgets/forecasts using a steady or declining growth rate for subsequent years, unless an increasing rate can be justified?"]
["36C-Y","36CC9-G",null,null,null,null,null,null,"Note: This growth rate should not exceed the long-term average growth rate for the products, industries, or country or countries in which the entity operates, or for the market in which the asset is used, unless a higher rate can be justified."]
["36C-Y",null,null,"36CC10",2,"36C",null,"IAS 36:34","Has management assessed the reasonableness of the assumptions on which its current cash flow projections are based by examining the causes of differences between past cash flow projections and actual cash flows? "]
["36C-Y","36CC10-G",null,null,null,null,null,null,"Note: Management is required to ensure that the assumptions on which its current cash flow projections are based are consistent with past actual outcomes, provided the effects of subsequent events or circumstances that did not exist when those actual cash flows were generated make this appropriate."]
["36C-Y",null,null,null,null,"36C",null,"IAS 36:35","If management is using cash flow projections based on financial budgets over a period longer than five years, is it confident that these projections are reliable and can it demonstrate its ability, based on past experience, to forecast cash flows accurately over that longer period?"]
["36C-Y",null,null,"36CC11",2,"36C",null,"IAS 36:36","If cash flow projections until the end of an asset’s useful life are estimated by extrapolating the cash flow projections based on the financial budgets/forecasts using a growth rate for subsequent years, is that rate steady or declining, unless an increase in the rate matches objective information about patterns over a product or industry lifecycle?"]
["36C-Y","36CC11-G",null,null,null,null,null,null,"Note: If appropriate, the growth rate is zero or negative."]
["36C-Y",null,null,null,null,null,null,null,"Composition of estimates of future cash flows"]
["36C-Y",null,null,null,null,"36C",null,"IAS 36:39","Does the estimate of future cash flows include:"]
["36C-Y",null,null,null,null,null,null,null,"a)      projections of cash inflows from the continuing use of the asset;"]
["36C-Y",null,null,"36CC12",2,null,null,null,"b)      projections of cash outflows that are necessarily incurred to generate the cash inflows from continuing use of the asset and that can be directly attributed, or allocated on a reasonable and consistent basis, to the asset; and"]
["36C-Y","36CC12-G",null,null,null,null,null,"IAS 36:41","Note: Such cash outflows will include outflows to prepare the asset for use, and also include those for the day-to-day servicing of the asset as well as future overheads that can be attributed directly, or allocated on a reasonable and consistent basis, to the use of the asset."]
["36C-Y",null,null,null,null,null,null,null,"c)       net cash flows, if any, to be received (or paid) for the disposal of the asset at the end of its useful life?"]
["36C-Y",null,null,"36C2",2,"36C-2",null,"IAS 36:40","Does the entity use a discount rate that includes the effect of price increases due to general inflation?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36C-Y","36C2-Y",null,"36C2C1",3,"36C-2",null,"IAS 36:40","Have estimates of future cash flows been made in nominal terms?"]
["36C-Y","36C2-Y","36C2C1-G",null,null,null,null,"IAS 36:40","Note: Estimates of future cash flows and the discount rate should reflect consistent assumptions about price increases attributable to general inflation."]
[null,null,null,null,null," ",null,null,"If no :"]
["36C-Y","36C2-N",null,null,null,"36C-2"," ","IAS 36:40","Have estimates of future cash flows been made in real terms but including future specific price increases or decreases?"]
["36C-Y",null,null,null,null,"36C",null,"IAS 36:43","Do estimates of future cash flows exclude:"]
["36C-Y",null,null,null,null,null,null,null,"a)      cash inflows from assets that generate cash inflows from continuing use that are largely independent of the cash inflows from the asset under review (e.g. financial assets such as receivables);"]
["36C-Y",null,null,null,null,null,null,null,"b)      cash outflows that relate to obligations that have already been recognised as liabilities (e.g. payables, pensions or provisions)?"]
["36C-Y",null,null,null,null,"36C",null,"IAS 36:44","Have future cash flows been estimated for the asset in its current condition?"]
["36C-Y",null,null,null,null,"36C",null,"IAS 36:44","Do estimates of future cash flows exclude estimated future cash inflows or outflows that are expected to arise from:"]
["36C-Y",null,null,null,null,null,null,null,"a)      a future restructuring to which an entity is not yet committed; and"]
["36C-Y",null,null,null,null,null,null,null,"b)      improving or enhancing the asset’s performance?"]
["36C-Y",null,null,null,null,"36C",null,"IAS 36:47","Where an entity is committed to a restructuring, have:"]
["36C-Y",null,null,"36CC13",2,null,null,null,"a)      its estimates of future cash inflows and cash outflows for the purpose of determining value in use been adjusted to reflect the cost savings and other benefits from the restructuring (based on the most recent financial budgets/forecasts approved by management); and"]
["36C-Y",null,null,"36CC14",2,null,null,null,"b)      its estimates of future cash outflows for the restructuring been included in a restructuring provision in accordance with IAS 37?"]
["36C-Y","OR,36CC13-G,36CC14-G",null,null,null,null,null,null,"Note: Illustrative Example 5 of IAS 36 illustrates the effect of a future restructuring on a value in use calculation."]
["36C-Y",null,null,"36CC15",2,"36C",null,"IAS 36:48","Until an entity incurs cash outflows that improve or enhance the asset’s performance, do estimates of future cash flows exclude the estimated future cash inflows that are expected to arise from the increase in economic benefits associated with the cash outflow? "]
["36C-Y","36CC15-G",null,null,null,null,null,null,"Note: Refer to Illustrative Example 6 of IAS 36."]
["36C-Y",null,null,null,null,"36C",null,"IAS 36:49","When a CGU consists of assets with different estimated useful lives, all of which are essential to the ongoing operation of the unit, has the replacement of assets with shorter lives (than that of the CGU) been considered to be part of the day-to-day servicing of the unit when estimating the future cash flows associated with the unit?"]
["36C-Y",null,null,null,null,"36C",null,"IAS 36:49","When a single asset consists of components with different estimated useful lives, has the replacement of components with shorter lives (than that of the asset) been considered to be part of the day-to-day servicing of the asset when estimating the future cash flows generated by the asset?"]
["36C-Y",null,null,null,null,"36C",null,"IAS 36:50","Do estimates of future cash flows exclude:"]
["36C-Y",null,null,"36CC16",2,null,null,null,"a)      cash inflows or outflows from financing activities; and"]
["36C-Y",null,null,"36CC17",2,null,null,null,"b)      income tax receipts or payments?"]
["36C-Y","OR,36CC16-G,36CC17-G",null,null,null,null,null,"IAS 36:51","Note: Discount rates already take into account the time value of money and IAS 36 requires that they are determined on a pre-tax basis, therefore to be consistent, cash flows should not include the items above."]
["36C-Y",null,null,null,null,"36C",null,"IAS 36:52","Is the estimate of net cash flows to be received (or paid) for the disposal of an asset at the end of its useful life estimated as the amount that an entity expects to obtain from the disposal of the asset in an arm’s length transaction between knowledgeable, willing parties, after deducting the estimated costs of disposal?"]
["36C-Y",null,null,"36CC25",2,"36C",null,"IAS 36:53","Has the estimate of net cash flows to be received (or paid) for the disposal of an asset at the end of its useful life been determined in a similar way to an asset’s fair value less costs of disposal, except that, in estimating those net cash flows:"]
["36C-Y",null,null,null,null,null,null,null,"a)      an entity uses prices prevailing at the date of the estimate for similar assets that have reached the end of their useful life and have operated under conditions similar to those in which the asset will be used; and"]
["36C-Y",null,null,"36CC18",2,null,null,null,"b)      the entity adjusts those prices for the effect of both future price increases due to general inflation and specific future price increases or decreases. "]
["36C-Y","36CC18-G",null,null,null,null,null,null,"Note: However, if estimates of future cash flows from the asset’s continuing use and the discount rate exclude the effect of general inflation, the entity also excludes this effect from the estimate of net cash flows on disposal."]
["36C-Y","36CC25-G",null,null,null,null,null,"IAS 36:53A","Note: Fair value differs from value in use. Fair value reflects the assumptions market participants would use when pricing the asset. In contrast, value in use reflects the effects of factors that may be specific to the entity and not applicable to entities in general (e.g. tax benefits or tax burdens that are specific to the current owner of the asset)."]
["36C-Y",null,null,null,null,null,null,null,"Foreign currency future cash flows"]
["36C-Y",null,null,"36CC19",2,"36C",null,"IAS 36:54","Have future cash flows been estimated in the currency in which they will be generated and then discounted using a discount rate appropriate for that currency? "]
["36C-Y","36CC19-G",null,null,null,null,null,null,"Note: An entity would then translate the present value using the spot exchange rate at the date of the value in use calculation."]
["36C-Y",null,null,null,null,null,null,null,"Using present value techniques to measure value in use"]
["36C-Y",null,null,"36CC20",2,"36C",null,"IAS 36:A2","Has the entity used either the ‘traditional’ or the ‘expected cash-flow’ approach for computing present value, either of which may be used to estimate the value in use of an asset, depending on the circumstances?"]
["36C-Y","36CC20-G",null,null,null,null,null,null,"Note: See below for additional questions related to the ‘traditional’ and ‘expected cash-flow’ approaches, which are explained in detail in Appendix A to IAS 36. Appendix A is an integral part of the Standard."]
["36C-Y",null,null,null,null,"36C",null,"IAS 36:A3","Although the techniques used to estimate future cash flows and interest rates will vary from one situation to another depending on the circumstances surrounding the asset in question, has the entity applied the following general principles that govern any application of present value techniques in measuring assets:"]
["36C-Y",null,null,null,null,null,null,null,"a)      interest rates used to discount cash flows should reflect assumptions that are consistent with those inherent in the estimated cash flows; "]
["36C-Y",null,null,null,null,null,null,null,"b)      estimated cash flows and discount rates should be free from both bias and factors unrelated to the asset in question;"]
["36C-Y",null,null,null,null,null,null,null,"c)       estimated cash flows or discount rates should reflect the range of possible outcomes rather than a single most likely, minimum or maximum possible amount?"]
["36C-Y",null,null,null,null,null,null,null,"Traditional approach"]
["36C-Y",null,null,"36C3",2,"36C-3",null,"IAS 36:A2","Has the entity used the ‘traditional’ approach for computing present value?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36C-Y","36C3-Y",null,null,null,"36C-3",null,"IAS 36:A6","For the purpose of inferring an appropriate discount rate from the observable interest rate in another asset, has the entity:"]
["36C-Y","36C3-Y",null,null,null,null,null,null,"a)      identified the set of cash flows that will be discounted;"]
["36C-Y","36C3-Y",null,null,null,null,null,null,"b)      identified another asset in the marketplace that appears to have similar cash flow characteristics;"]
["36C-Y","36C3-Y",null,null,null,null,null,null,"c)       compared the cash flow sets from the two items to ensure that they are similar (e.g. are both sets contractual cash flows, or is one contractual and the other an estimated cash flow?);"]
["36C-Y","36C3-Y",null,null,null,null,null,null,"d)      evaluated whether there is an element in one item that is not present in the other (e.g. is one less liquid than the other?); and"]
["36C-Y","36C3-Y",null,null,null,null,null,null,"e)      evaluated whether both sets of cash flows are likely to behave (i.e. vary) in a similar fashion in changing economic conditions?"]
["36C-Y",null,null,null,null,null,null,null,"Expected cash flow approach"]
["36C-Y",null,null,"36C4",2,"36C-4",null,"IAS 36:A2","Has the entity used the ‘expected cash-flow’ approach for computing present value?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36C-Y","36C4-Y",null,"36C4C1",3,"36C-4",null,"IAS 36:A8","Has the entity applied the expected cash flow approach consistent with the illustration in paragraph A8 of Appendix A to IAS 36 (not reproduced in this document)? "]
["36C-Y","36C4-Y","36C4C1-G",null,null,null,null,"IAS 36:A7 & A8","Note: In developing a measurement, the expected cash flow approach uses all expectations about possible cash flows instead of the single most likely cash flow. The expected cash flow approach also allows use of present value techniques when the timing of cash flows is uncertain."]
["36C-Y","36C4-Y",null,"36C4C2",3,"36C-4",null,"IAS 36:A11","Has the entity considered the following examples when applying the expected cash flow approach in circumstances where limited information exists:"]
["36C-Y","36C4-Y",null,null,null,null,null,null,"a)      the estimated amount falls somewhere between CU50 and CU250, but no amount in the range is more likely than any other amount, in which case, based on that limited information, the estimated expected cash flow is CU150 [(50 + 250)/2];"]
["36C-Y","36C4-Y",null,null,null,null,null,null,"b)      the estimated amount falls somewhere between CU50 and CU250, and the most likely amount is CU100 although however, the probabilities attached to each amount are unknown, in which case, based on that limited information, the estimated expected cash flow is CU133.33 [(50 + 100 + 250)/3];"]
["36C-Y","36C4-Y",null,null,null,null,null,null,"c)       the estimated amount will be CU50 (10 per cent probability), CU250 (30 per cent probability), or CU100 (60 per cent probability), in which case, based on that limited information, the estimated expected cash flow is CU140 [(50 × 0.10) + (250 × 0.30) + (100× 0.60)]?"]
["36C-Y","36C4-Y","36C4C2-G",null,null,null,null,null,"Note: In each case, the estimated expected cash flow is likely to provide a better estimate of value in use than the minimum, most likely or maximum amount taken alone."]
["36C-Y",null,null,null,null,null,null,null,"Discount rate"]
["36C-Y",null,null,"36CC21",2,"36C",null,"IAS 36:55","Is the discount rate used a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the future cash flow estimates have not been adjusted?"]
["36C-Y","36CC21-G",null,null,null,null,null,"IAS 36:56","Note: A rate that reflects current market assessments of the time value of money and the risks specific to the asset is the return that investors would require if they were to choose an investment that would generate cash flows of amounts, timing and risk profile equivalent to those that the entity expects to derive from the asset. This rate is estimated from the rate implicit in current market transactions for similar assets or from the weighted average cost of capital of a listed entity that has a single asset (or a portfolio of assets) similar in terms of service potential and risks to the asset under review. "]
["36C-Y",null,null,"36CC22",2,"36C",null,"IAS 36:A15","Whichever approach an entity adopts (‘traditional’ or ‘expected cash-flow’) for measuring the value in use of an asset, does the interest rate used to discount cash flows not reflect risks for which the estimated cash flows have been adjusted?"]
["36C-Y","36CC22-G",null,null,null,null,null,null,"Note: Otherwise, the effect of some assumptions will be double-counted."]
["36C-Y",null,null,"36CC23",2,"36C",null,"IAS 36:A16","When an asset-specific rate is not directly available from the market, has the entity used surrogates to estimate the discount rate? "]
["36C-Y","36CC23-G",null,null,null,null,null,null,"Note: The purpose is to estimate, as far as possible, a market assessment of:"]
["36C-Y","36CC23-G",null,null,null,null,null,null,"•   the time value of money for the periods until the end of the asset’s useful life; and "]
["36C-Y","36CC23-G",null,null,null,null,null,null,"•   factors (b), (d) and (e) described in paragraph A1 of Appendix A to IAS 36, to the extent those factors have not caused adjustments in arriving at estimated cash flows."]
["36C-Y",null,null,"36CC24",2,"36C",null,"IAS 36:A17","As a starting point in making an estimate of the discount rate, has the entity taken into account the following rates:"]
["36C-Y",null,null,null,null,null,null,null,"a)     the entity’s weighted average cost of capital determined using techniques such as the Capital Asset Pricing Model;"]
["36C-Y",null,null,null,null,null,null,null,"b)     the entity’s incremental borrowing rate; and"]
["36C-Y",null,null,null,null,null,null,null,"c)     other market borrowing rates?"]
["36C-Y","36CC24-G",null,null,null,null,null,"IAS 36:A18","Note: However, these rates must be adjusted:"]
["36C-Y","36CC24-G",null,null,null,null,null,null,"•   to reflect the way that the market would assess the specific risks associated with the asset’s estimated cash flows; and"]
["36C-Y","36CC24-G",null,null,null,null,null,null,"•   to exclude risks that are not relevant to the asset’s estimated cash flows or for which the estimated cash flows have been adjusted."]
["36C-Y","36CC24-G",null,null,null,null,null,null,"Consideration should be given to risks such as country risk, currency risk and price risk."]
["36C-Y",null,null,null,null,"36C",null,"IAS 36:A21","Although an entity normally uses a single discount rate for the estimate of an asset’s value in use, has the entity used separate discount rates for different future periods where value in use is sensitive to a difference in risks for different periods or to the term structure of interest rates?"]
[null,null,null,null,null,null,null,null,"Recognising and measuring an impairment loss"]
["36C-Y",null,null,"36C5",2,"36C-5",null,"IAS 36:59","Is the recoverable amount of an asset less than its carrying amount? "]
[null,null,null,null,null," ",null,null,"If yes :"]
["36C-Y","36C5-Y",null,null,null,"36C-5"," ","IAS 36:59","Has the entity reduced the carrying amount of the asset to its recoverable amount? "]
["36C-Y","36C5-Y",null,null,null,"36C-5","   ","IAS 36:60","Has the impairment loss been recognised immediately in profit or loss, unless the asset is carried at a revalued amount under another Standard?"]
["36C-Y","36C5-Y",null,"36C5C1",3,"36C-5","  ","IAS 36:60","Has any impairment loss of a revalued asset been treated as a revaluation decrease in accordance with the applicable Standard?"]
["36C-Y","36C5-Y","36C5C1-G",null,null,null,null,"IAS 36:61","Note: Therefore, an impairment loss on a revalued asset is recognised in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. Such an impairment loss on a revalued asset reduces the revaluation surplus for that asset."]
["36C-Y","36C5-Y",null,null,null,"36C-5","  ","IAS 36:62","If the amount estimated for the impairment loss is greater than the carrying amount of the asset to which it relates, does the entity recognise a liability if, and only if, that is required by another Standard?"]
["36C-Y","36C5-Y",null,null,null,"36C-5"," ","IAS 36:63","After the recognition of the impairment loss, has the entity adjusted its depreciation / amortisation charge for the asset in future periods to allocate the revised carrying amount less its residual value (if any) on a systematic basis over its remaining useful life?"]
["36C-Y","36C5-Y",null,"36C5C2",3,"36C-5"," ","IAS 36:64","If an impairment loss is recognised, have any related deferred tax assets or liabilities been determined in accordance with IAS 12 Income Taxes, by comparing the revised carrying amount of the asset with its tax base? "]
["36C-Y","36C5-Y","36C5C2-G",null,null,null,null,null,"Note: Refer to Illustrative Example 3 to IAS 36."]
[null,null,null,null,null,null,null,null,"Cash-generating units and goodwill"]
[null,null,null,"36B",1,"36B","36B",null,"Does the entity have different divisions, business units, branches or outlets that generate cash flows independently from the other businesses within the entity? OR"]
[null,null,null,null,null,null,null,null,"Does the entity have investments in subsidiaries, associates or joint ventures?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36B-Y",null,null,"36BC1",2,"36B",null,"IAS 36:66","Where it is not possible to estimate the recoverable amount of an individual asset for which there is an indication of impairment, has the entity determined the recoverable amount of the CGU to which the asset belongs?"]
["36B-Y","36BC1-G",null,null,null,null,null,"IAS 36:67","Note: The recoverable amount of an individual asset cannot be determined if:"]
["36B-Y","36BC1-G",null,null,null,null,null,null,"•   the asset’s value in use cannot be estimated to be close to its fair value less costs of disposal (for example, when the future cash flows from continuing use of the asset cannot be estimated to be negligible); and"]
["36B-Y","36BC1-G",null,null,null,null,null,null,"•   the asset does not generate cash inflows that are largely independent of those from other assets."]
["36B-Y","36BC1-G",null,null,null,null,null,null,"In such cases, value in use and, therefore, recoverable amount, can be determined only for the asset’s CGU."]
["36B-Y",null,null,"36B1",2,"36B-1",null,"IAS 36:70","Does an active market exist for the output produced by an asset or group of assets?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36B-Y","36B1-Y",null,null,null,"36B-1"," ","IAS 36:70","Has the entity recognised this asset or group of assets as a CGU even if some or all of the output is used internally?"]
["36B-Y",null,null,"36B2",2,"36B-2",null,"IAS 36:70","Are the cash inflows generated by any asset or CGU affected by internal transfer pricing?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36B-Y","36B2-Y",null,"36B2C1",3,"36B-2"," ","IAS 36:70","Has the entity used management’s best estimate of future price(s) that could be achieved in arm’s length transactions in estimating:"]
["36B-Y","36B2-Y",null,null,null,null,null,null,"a)      the future cash inflows used to determine the asset’s or CGU’s value in use; and"]
["36B-Y","36B2-Y",null,null,null,null,null,null,"b)      the future cash outflows used to determine the value in use of any other assets or CGUs that are affected by the internal transfer pricing?"]
["36B-Y","36B2-Y","36B2C1-G",null,null,null,null,"IAS 36:71","Note: Even if part or all of the output produced by an asset or a group of assets is used by other units of the entity (e.g. products at an intermediate stage of a production process), this asset or group of assets forms a separate CGU if the entity could sell the output on an active market. This is because the asset or group of assets could generate cash inflows that would be largely independent of the cash inflows from other assets or groups of assets. "]
["36B-Y","36B2-Y","36B2C1-G",null,null,null,null,null,"In using information based on financial budgets/forecasts that relates to such a CGU, or to any other asset or CGU affected by internal transfer pricing, an entity adjusts this information if internal transfer prices do not reflect management’s best estimate of future prices that could be achieved in arm’s length transactions."]
["36B-Y",null,null,null,null,"36B",null,"IAS 36:72","Has the entity identified CGUs consistently from period to period for the same asset or types of assets, unless a change is justified?"]
["36B-Y",null,null,null,null,"36B",null,"IAS 36:74","If dealing with a CGU, has management considered the guidance in paragraphs 19 – 57 of IAS 36 which apply to “an asset” but should be read for this purpose to include “CGUs”?"]
["36B-Y",null,null,"36BC2",2,"36B",null,"IAS 36:75","Has the carrying amount of the CGU been determined in a manner that is consistent with the way the recoverable amount of the CGU is determined? "]
["36B-Y","36BC2-G",null,null,null,null,null,"IAS 36:76","Note: The carrying amount of a CGU:"]
["36B-Y","36BC2-G",null,null,null,null,null,null,"•   includes the carrying amount of only those assets that can be attributed directly, or allocated on a reasonable and consistent basis, to the CGU and will generate the future cash inflows used in determining the CGU’s value in use; and"]
["36B-Y","36BC2-G",null,null,null,null,null,null,"•   does not include the carrying amount of any recognised liability, unless the recoverable amount of the CGU cannot be determined without consideration of this liability. "]
["36B-Y","36BC2-G",null,null,null,null,null,null,"This is because fair value less costs of disposal and value in use of a CGU are determined excluding cash flows that relate to assets that are not part of the CGU and liabilities that have been recognised (see paragraphs 28 and 43 of IAS 36)."]
["36B-Y","36BC2-G",null,null,null,null,null,"IAS 36:77","When assets are grouped for recoverability assessments, it is important to include in the CGU all assets that generate or are used to generate the relevant stream of cash inflows. Otherwise, the CGU may appear to be fully recoverable when in fact an impairment loss has occurred. In some cases, although some assets contribute to the estimated future cash flows of a CGU, they cannot be allocated to the CGU on a reasonable and consistent basis. This might be the case for goodwill or corporate assets such as head office assets (paragraphs 80-103 of IAS 36 explains how to deal with these assets in testing a CGU for impairment."]
["36B-Y",null,null,"36B3",2,"36B-3",null,"IAS 36:78","Would the disposal of a CGU require the buyer to assume a liability?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36B-Y","36B3-Y",null,"36B3C1",3,"36B-3"," ","IAS 36:78","In order to perform a meaningful comparison between the carrying amount of a CGU and its recoverable amount, has the carrying amount of the liability been deducted in determining both the CGU’s value in use and its carrying amount?"]
["36B-Y","36B3-Y","36B3C1-G",null,null,null,null,null,"Note: To perform a meaningful comparison between the carrying amount of the CGU and its recoverable amount, the carrying amount of the liability is deducted in determining both the CGU's value in use and its carrying amount. This may occur if the disposal of a CGU would"]
["36B-Y","36B3-Y","36B3C1-G",null,null,null,null,null,"require the buyer to assume the liability. In this case, the fair value less costs of disposal (or the estimated cash flow from ultimate disposal) of the CGU is the price to sell the assets of the CGU and the liability together, less the costs of disposal."]
["36B-Y",null,null,"36B4",2,"36B-4",null,"IAS 36:79","Is for practical reasons, the recoverable amount of a CGU determined after consideration of assets that are not part of the CGU or liabilities that have been recognised?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36B-Y","36B4-Y",null,null,null,"36B-4"," ","IAS 36:79","Has the entity increased the carrying amount of the CGU by the carrying amount of the assets and decreased the carrying amount of the CGU by the carrying amount of those liabilities?"]
["36D-Y",null,null,null,null,null,null,null,"Goodwill"]
["36D-Y",null,null,null,null,null,null,null,"Allocating goodwill to cash-generating units"]
["36D-Y&G",null,null,null,null,null,null,null,"Note:  Paragraph 80 of IAS 36 sets out the basic principle for allocation of goodwill to cash-generating units for the purpose of impairment testing. One of the limits imposed is that, for entities required to report segment information, the unit or groups of units to which goodwill is allocated should not be larger than a “segment” in respect of which the entity reports segment information. "]
["36D-Y",null,null,null,null,"36D",null,"IAS 36:80","Is each unit or group of units to which the goodwill is so allocated:"]
["36D-Y",null,null,null,null,null,null,null,"a)      the lowest level within the entity at which the goodwill is monitored for internal management purposes; and"]
["36D-Y",null,null,null,null,null,null,null,"b)      not larger than an operating segment as defined by paragraph 5 of IFRS 8 Operating Segments before aggregation?"]
["36D-Y",null,null,"36D3",2,"36D-3",null,"IAS 36:84","Did the entity allocate goodwill acquired in a business combination before the end of the annual period in which the business combination is effected?"]
[null,null,null,null,null," ",null,null,"If no :"]
["36D-Y","36D3-N",null,null,null,"36D-3"," ","IAS 36:84","Has the initial allocation been completed before the end of the first annual period beginning after the acquisition date?"]
["36D-Y",null,null,"36D4",2,"36D-4",null,"IAS 36:86","Did the entity dispose of an operation within a CGU to which goodwill was allocated?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36D-Y","36D4-Y",null,null,null,"36D-4"," ","IAS 36:86","Has the goodwill associated with the disposed operation been:"]
["36D-Y","36D4-Y",null,null,null,null,null,null,"a)      included in the carrying amount of the operation when determining the gain or loss on disposal; and"]
["36D-Y","36D4-Y",null,null,null,null,null,null,"b)      measured on the basis of the relative values of the operation disposed of and the portion of the CGU retained (unless the entity can demonstrate a better method of reflecting the goodwill associated with the operation disposed of)? "]
["36D-Y",null,null,"36D5",2,"36D-5",null,"IAS 36:87","Has the entity reorganised its reporting structure in a way that changed the composition of one or more CGUs to which goodwill had been allocated?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36D-Y","36D5-Y",null,"36D5C1",3,"36D-5"," ","IAS 36:87","Has the goodwill been reallocated to CGUs using a relative value approach?"]
["36D-Y","36D5-Y","36D5C1-G",null,null,null,null,null,"Note: The approach used by the entity to reallocate goodwill should be similar to the approach used when an entity disposes of an operation within a CGU (see above)."]
["36D-Y",null,null,null,null,null,null,null,"Testing cash-generating units with goodwill for impairment"]
["36D-Y",null,null,"36D6",2,"36D-6",null,"IAS 36:88","Has a goodwill associated with a CGU not been allocated to that CGU (e.g. because the goodwill could only be allocated to groups of CGUs – refer to paragraph 81 of IAS 36) and is there an indication that the unit may be impaired?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36D-Y","36D6-Y",null,null,null,"36D-6",null,"IAS 36:88","Has the entity: "]
["36D-Y","36D6-Y",null,null,null,null,null,null,"a)      tested the CGU for impairment by comparing the unit’s carrying amount (excluding any goodwill) with its recoverable amount; and"]
["36D-Y","36D6-Y",null,null,null,null,null,null,"b)      recognised an impairment loss, if necessary?"]
["36D-Y","36D6-Y",null,"36D61",3,"36D-6-1",null,"IAS 36:89","Does a CGU described in paragraph 88 of IAS 36 (see above) include in its carrying amount an intangible asset that has an indefinite useful life or is not yet available for use, and can that asset be tested for impairment only as part of the CGU?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36D-Y","36D6-Y","36D61-Y",null,null,"36D-6-1",null,"IAS 36:89","Is that unit also tested for impairment annually (as required under paragraph 10 of IAS 36)?"]
["36D-Y",null,null,null,null,"36D",null,"IAS 36:90","For any CGU to which goodwill has been allocated: "]
["36D-Y",null,null,null,null,null,null,null,"a)      has the CGU been tested for impairment annually, and whenever there is an indication of impairment?"]
["36D-Y",null,null,"36DC1",2,null,null,null,"b)      has the entity recognised an impairment loss if the carrying amount of the unit (including goodwill) exceeded the recoverable amount?"]
["36D-Y","36DC1-G",null,null,null,null,null,"IAS 36:104","Note: Paragraph 104 of IAS 36 sets out the requirements regarding the allocation of the impairment loss in these circumstances."]
["36D-Y",null,null,null,null,null,null,null,"Impairment testing cash-generating units with goodwill and non-controlling interests"]
["36D-Y&G",null,null,null,null,null,null,"IAS 36:C1","Note: In accordance with IFRS 3, goodwill recognised in a business combination represents the excess of (a) the aggregate of the consideration transferred measured in accordance with IFRS 3, the amount of any non-controlling interest in the acquiree measured in accordance with IFRS 3 and, in a business combination achieved in stages, the acquisition-date fair value of the acquirer's previously held equity interest in the acquiree, over (b) the net of the acquisition-date amounts of the identifiable assets acquired and liabilities assumed measured in accordance with IFRS 3. "]
["36D-Y",null,null,"36D7",2,"36D-7",null,null,"Is the testing for impairment related to a non-wholly-owned CGU with goodwill?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36D-Y","36D7-Y",null,null,null,"36D-7",null,"IAS 36:C4","For the purpose of impairment testing a non-wholly-owned CGU with goodwill, where non-controlling interest is measured as its proportionate interests in the net identifiable assets of a subsidiary at the acquisition date, has the carrying amount of goodwill allocated to the unit been grossed up to include the goodwill attributable to the non-controlling interest?"]
["36D-Y","36D7-Y",null,null,null,"36D-7",null,"IAS 36:C5","If the total impairment loss relating to goodwill is less than the amount by which the notionally-adjusted carrying amount of the CGU exceeds its recoverable amount, has any identified impairment loss been allocated first to reduce the carrying amount of goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit (in accordance with paragraph 104 of IAS 36)?"]
["36D-Y","36D7-Y",null,null,null,"36D-7",null,"IAS 36:C6","If a subsidiary, or part of a subsidiary, with a non-controlling interest is itself a cash generating unit, has the impairment loss been allocated between the parent and the non-controlling interest on the same basis as that on which profit or loss is allocated?"]
["36D-Y","36D7-Y",null,"36D7C1",3,"36D-7",null,"IAS 36:C7","If a subsidiary, part of a subsidiary, with a non-controlling interest is part of a larger cash-generating unit, have goodwill impairment losses been allocated to the parts of the cash-generating unit that have a non-controlling interest and the parts that do not? "]
["36D-Y","36D7-Y","36D7C1-G",null,null,null,null,"IAS 36:C7 ","Notes:\n\n1)           The impairment losses should be allocated to the parts of the cash-generating unit on the basis of (a) to the extent that the impairment relates to goodwill in the cash-generating unit, the relative carrying values of the goodwill of the parts before the impairment, and (b) to the extent that the impairment relates to the identifiable assets in the cash-generating unit, the relative carrying values of the net identifiable assets of the parts of each unit pro rata on the basis of the carrying amount of each asset in the part. "]
["36D-Y","36D7-Y","36D7C1-G",null,null,null,null,null,"2)           In those parts that have a non-controlling interest, the impairment loss is allocated between the parent and the non-controlling interest on the same basis as that on which profit or loss is allocated."]
["36D-Y","36D7-Y","36D7C1-G",null,null,null,null,"IAS 36:C8","3)           If an impairment attributable to a non-controlling interest relates to goodwill that is not recognised in the parent's consolidated financial statements, that impairment is not recognised as a goodwill impairment loss. In such cases, only the impairment loss relating to the goodwill that is allocated to the parent is recognised as a goodwill impairment loss. "]
["36D-Y","36D7-Y","36D7C1-G",null,null,null,null,"IAS 36:C9","4)           Illustrative Example 7 illustrates the impairment testing of a non-wholly-owned cash-generating unit with goodwill. "]
["36D-Y",null,null,null,null,null,null,null,"Timing of impairment tests"]
["36D-Y",null,null,"36DC2",2,"36D",null,"IAS 36:96","Has the entity performed the annual impairment test of a CGU to which goodwill has been allocated at the same time during the period as in the prior year?"]
["36D-Y","36DC2-G",null,null,null,null,null,null,"Note: The annual impairment test for a CGU to which goodwill has been allocated may be performed any time during an annual period, provided that the test is performed at the same time every year."]
["36D-Y",null,null,"36D8",2,"36D-8",null,"IAS 36:96","Was some or all of the goodwill allocated to a CGU acquired in a business combination during the current annual period?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36D-Y","36D8-Y",null,null,null,"36D-8"," ","IAS 36:96","Has the entity tested the CGU for impairment before the end of the current period?"]
["36D-Y",null,null,"36D9",2,"36D-9",null,"IAS 36:97","Are the assets constituting a CGU to which goodwill has been allocated tested for impairment at the same time as the unit containing the goodwill?"]
[" ",null,null,null,null," ",null,null,"If yes :"]
["36D-Y","36D9-Y",null,null,null,"36D-9"," ","IAS 36:97","Have the assets been tested for impairment before the CGU?"]
["36D-Y",null,null,"36D10",2,"36D-10",null,"IAS 36:97","Are the CGUs constituting a group of CGUs to which goodwill has been allocated tested for impairment at the same time as the group of units containing the goodwill?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36D-Y","36D10-Y",null,null,null,"36D-10"," ","IAS 36:97","Have the individual units been tested for impairment before the group of CGUs ?"]
["36D-Y",null,null,"36D11",2,"36D-11",null,"IAS 36:99","Has the most recent detailed calculation made in a preceding period of the recoverable amount of a CGU to which goodwill is allocated been used for impairment testing of the unit during the current period?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36D-Y","36D11-Y",null,null,null,"36D-11"," ","IAS 36:99","Have all of the following criteria been met:"]
["36D-Y","36D11-Y",null,null,null,null,null,null,"a)      the assets and liabilities making up the unit have not changed significantly since the most recent recoverable amount calculation;"]
["36D-Y","36D11-Y",null,null,null,null,null,null,"b)      the most recent recoverable amount calculation resulted in an amount that exceeded the carrying amount of the unit by a substantial margin; and"]
["36D-Y","36D11-Y",null,null,null,null,null,null,"c)       based on the analysis of events that have occurred and circumstances that have changed since the most recent recoverable amount calculation, the likelihood that a current recoverable amount determination would be less than the current carrying amount of the unit is remote?"]
[null,null,null,null,null,null,null,null,"Corporate assets"]
[null,null,null,"36E",1,"36E","36E",null,"Does the entity have any corporate assets that exist for the benefit of different divisions or business units within the larger entity, but do not generate cash-flows independently from the other divisions/business units, for example the building of a headquarters or a research centre? "]
[null,null,null,null,null," ",null,null,"If yes :"]
["36E-Y",null,null,null,null,"36E",null,"IAS 36:102","In testing a CGU for impairment, has the entity identified all the corporate assets that relate to the CGU under review?"]
["36E-Y",null,null,"36E1",2,"36E-1",null,"IAS 36:102","Can a portion of the carrying amount of a corporate asset be allocated on a reasonable and consistent basis to a CGU?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36E-Y","36E1-Y",null,null,null,null,null,"IAS 36:102","Has the entity recognised an impairment loss where the carrying amount of the unit (including the portion of the corporate asset allocated) exceeds the recoverable amount?"]
[null,null,null,null,null," ",null,null,"If no :"]
["36E-Y","36E1-N",null,"36E1C1",3,"36E-1",null,"IAS 36:102","Has the entity "]
["36E-Y","36E1-N",null,null,null,null,null,null,"a)      compared the carrying amount of the unit (excluding the corporate asset) with its recoverable amount and recognised an impairment loss if the carrying amount of the unit exceeds the recoverable amount;"]
["36E-Y","36E1-N",null,null,null,null,null,null,"b)      identified the smallest group of CGUs that includes the CGU under review to which a portion of the carrying amount of the corporate asset can be allocated on a reasonable and consistent basis; and"]
["36E-Y","36E1-N",null,null,null,null,null,null,"c)       compared the carrying amount of the group of CGU’s that include the CGU under review (including the portion of the corporate asset allocated) with the recoverable amount of the group of units and recognised an impairment loss if the carrying amount of the group of units exceeded its recoverable value?"]
["36E-Y","36E1-N","36E1C1-G",null,null,null,null,null,"Note: Refer to Illustrative Example 8 (guidance to IAS 36) for an illustration of the application to corporate assets of the impairment testing provisions."]
["OR,36B-Y,36C-Y",null,null,null,null,null,null,null,"Impairment loss for a cash-generating unit"]
[null,null,null,null,null,"36B","36B",null,"Does the entity have different divisions, business units, branches or outlets that generate cash flows independently from the other businesses within the entity? OR"]
[null,null,null,null,null,null,null,null,"Does the entity have investments in subsidiaries, associates or joint ventures?"]
[null,null,null,null,null,"36C","36C",null,"Does the entity recognise assets, for which there is an indication that the assets may be impaired? (Refer to compliance questions for 36A)"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,36B-Y,36C-Y",null,null,null,null,"36B, C",null,"IAS 36:104","Is an impairment loss recognised for a CGU (or the smallest group of CGUs to which goodwill or a corporate asset has been allocated) if, and only if, the recoverable amount of the CGU (group of CGUs) is less than its carrying amount?"]
["OR,36B-Y,36C-Y",null,null,null,null,"36B, C",null,"IAS 36:104","Where an impairment loss has been identified for a CGU (group of CGUs), is the impairment loss allocated to reduce the carrying amount of the assets in the unit (group of units) in the following order:"]
["OR,36B-Y,36C-Y",null,null,"36BCC1",2,null,null,null,"a)      first, to reduce the carrying amount of any goodwill allocated to the CGU (group of units); and"]
["OR,36B-Y,36C-Y",null,null,"36BCC2",2,null,null,null,"b)      then, to the other assets of the unit (group of units) pro-rata on the basis of the carrying amount of each asset in the unit (group of units)?"]
["OR,36B-Y,36C-Y","OR,36BCC1-G,36BCC2-G",null,null,null,null,null,null,"Note: The reductions in carrying amounts should be treated as impairment losses on individual assets and recognised as an expense in accordance with paragraph 60 of IAS 36."]
["OR,36B-Y,36C-Y",null,null,null,null,"36B, C",null,"IAS 36:105","In allocating an impairment, has the reduction in the carrying amount of any individual asset been restricted so that the carrying amount of the individual asset is not reduced below the highest of:"]
["OR,36B-Y,36C-Y",null,null,null,null,null,null,null,"a)      its fair value less costs of disposal (if measurable);"]
["OR,36B-Y,36C-Y",null,null,null,null,null,null,null,"b)      its value in use (if determinable); and "]
["OR,36B-Y,36C-Y",null,null,null,null,null,null,null,"c)       zero?"]
["OR,36B-Y,36C-Y",null,null,null,null,"36B, C",null,"IAS 36:105","Where the allocation of an impairment loss to an asset has been limited (as per paragraph 105 of IAS 36 – see above), has the amount of the impairment loss that would otherwise have been allocated to the asset been allocated to the other assets of the CGU on a pro-rata basis?"]
["OR,36B-Y,36C-Y",null,null,"36B5C6",2,"36B-5, C-6",null,"IAS 36:107","Can the recoverable amount of an individual asset be determined (see paragraph 67 of IAS 36)?"]
[null,null,null,null,null," ",null,null,"If no :"]
["OR,36B-Y,36C-Y","36B5C6-N",null,null,null,"36B-5, C-6"," ","IAS 36:107","Has the entity:"]
["OR,36B-Y,36C-Y","36B5C6-N",null,null,null,null,null,null,"a)      recognised an impairment loss for the asset if its carrying amount is greater than the higher of its fair value less costs of disposal and the results of the allocation procedures described in paragraphs 104 and 105 (of IAS 36 – see above); and"]
["OR,36B-Y,36C-Y","36B5C6-N",null,null,null,null,null,null,"b)      not recognised an impairment loss for the asset if the related CGU is not impaired (this applies even if the asset’s fair value less costs of disposal is less than its carrying amount)?"]
["OR,36B-Y,36C-Y",null,null,null,null,"36B, C",null,"IAS 36:108","Does the entity recognise a liability for any remaining unallocated amount of an impairment loss for a CGU if, and only if, that is required by another IFRS?"]
[null,null,null,null,null,null,null,null,"Reversing an impairment loss"]
[null,null,null,"36F",1,"36F","36F",null,"Did the entity recognise an impairment loss in a previous period?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36F-Y",null,null,null,null,"36F",null,"IAS 36:110","At the end of each reporting period, has the entity assessed whether there is any indication that an impairment loss recognised in prior periods for an asset other than goodwill may no longer exist or may have decreased? "]
["36F-Y",null,null,"36FC1",2,"36F",null,"IAS 36:111","In assessing whether there is any indication that an impairment loss recognised in prior periods for an asset other than goodwill may no longer exist, or may have decreased, has the entity considered, as a minimum, the following indications:"]
["36F-Y","36FC1-G",null,null,null,null,null,null,"Note: The purpose of the following is to assist in identifying assets that are no longer impaired – the existence of an indicator acts as a trigger for a formal impairment assessment."]
["36F-Y",null,null,null,null,null,null,null,"External sources of information"]
["36F-Y",null,null,null,null,null,null,null,"a)      there are observable indications that the asset’s value has increased significantly during the period;"]
["36F-Y",null,null,null,null,null,null,null,"b)      significant changes with a favourable effect on the entity have taken place during the period, or will take place in the near future, in the technological, market, economic or legal environment in which the entity operates or in the market to which the asset is dedicated;"]
["36F-Y",null,null,null,null,null,null,null,"c)       market interest rates or other market rates of return on investments have decreased during the period, and those decreases are likely to affect the discount rate used in calculating the asset’s value in use and increase the asset’s recoverable amount materially;"]
["36F-Y",null,null,null,null,null,null,null,"Internal sources of information"]
["36F-Y",null,null,null,null,null,null,null,"d)      significant changes with a favourable effect on the entity have taken place during the period, or are expected to take place in the near future, in the extent to which, or manner in which, the asset is used or is expected to be used. These changes include costs incurred during the period to improve or enhance the asset’s performance or restructure the operation to which the asset belongs;"]
["36F-Y",null,null,null,null,null,null,null,"e)      evidence is available from internal reporting that indicates that the economic performance of the asset is, or will be, better than expected?"]
["36F-Y",null,null,"36F1",2,"36F-1",null,"IAS 36:110","Does the review performed above provide any indication that an asset may no longer be impaired, or that the extent of impairment has decreased? "]
[null,null,null,null,null," ",null,null,"If yes :"]
["36F-Y","36F1-Y",null,null,null,"36F-1",null,"IAS 36:110","Has the entity estimated the recoverable amount of the asset? "]
["36F-Y","36F1-Y",null,null,null,"36F-1"," ","IAS 36:113","Has the entity considered that this may indicate that the remaining useful life, the depreciation (amortisation) method or the residual value may need to be reviewed and adjusted in accordance with the IFRS applicable to the asset, even if no impairment loss is reversed for the asset?"]
["36F-Y",null,null,null,null,"36F"," ","IAS 36:114","Is an impairment loss recognised in prior periods for an asset other than goodwill reversed if, and only if, there has been a change in the estimates used to determine the asset's recoverable amount since the last impairment loss was recognised?"]
["36F-Y",null,null,"36FC2",2,"36F",null,"IAS 36:114-116","If the requirements of paragraph 114 of IAS 36 are met (see above), has the carrying amount of the asset (except as described in paragraph 117 of IAS 36 – see below) been increased to its recoverable amount? "]
["36F-Y","36FC2-G",null,null,null,null,null,null,"Note:  A reversal of an impairment loss reflects an increase in the estimated service potential of the asset. Examples of changes in estimates include:"]
["36F-Y","36FC2-G",null,null,null,null,null,null,"•   a change in the basis for recoverable amount (i.e. whether recoverable amount is based on fair value less costs of disposal or value in use);"]
["36F-Y","36FC2-G",null,null,null,null,null,null,"•   if recoverable amount was based on value in use, a change in the amount or timing of estimated future cash flows or in the discount rate; or"]
["36F-Y","36FC2-G",null,null,null,null,null,null,"•   if recoverable amount was based on fair value less costs of disposal, a change in estimate of the components of fair value less costs of disposal."]
["36F-Y","36FC2-G",null,null,null,null,null,null,"An asset’s value in use may become greater than the asset’s carrying amount simply because the present value of future cash inflows increases as they become closer. However, the service potential of the asset has not increased. Therefore, an impairment loss is not reversed just because of the passage of time, even if the recoverable amount of the asset becomes higher than its carrying amount."]
["36F-Y",null,null,null,null,null,null,null,"Reversing an impairment loss for an individual asset"]
["36F-Y",null,null,"36F2",2,"36F-2",null,"IAS 36:117","Has the entity reversed an impairment loss of an asset other than goodwill?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["36F-Y","36F2-Y",null,null,null,"36F-2",null,"IAS 36:117","Has the increased carrying amount of the asset been limited to the carrying amount that would have existed (net of amortisation or depreciation) had no impairment loss been recognised for the asset in prior years?"]
["36F-Y",null,null,null,null,"36F",null,"IAS 36:118","Has any increase in the carrying amount of an asset other than goodwill above the carrying amount that would have been determined (net of amortisation or depreciation) had no impairment loss been recognised for the asset in prior years been accounted for as a revaluation to be treated by the application of the IFRS applicable to that asset?"]
["36F-Y",null,null,null,null,"36F",null,"IAS 36:119","Has a reversal of an impairment loss for an asset other than goodwill been recognised as income immediately in profit or loss, unless the asset is carried at a revalued amount in accordance with another IFRS?"]
["36F-Y",null,null,"36FC3",2,"36F",null,"IAS 36:119","For any assets carried at a revalued amount under another IFRS (e.g. under the revaluation model in IAS 16), has any reversal of an impairment loss been treated as a revaluation increase under that other IFRS? "]
["36F-Y","36FC3-G",null,null,null,null,null,"IAS 36:120","Note: A reversal of an impairment loss on a revalued asset is recognised in other comprehensive income and increases the revaluation surplus for that asset. However, to the extent that an impairment loss on the same revalued asset was previously recognised in profit or loss, a reversal of that impairment loss is also recognised in profit or loss"]
["36F-Y",null,null,null,null,"36F",null,"IAS 36:121","After the reversal of an impairment loss is recognised, has the entity adjusted the depreciation charge in future periods to allocate the assets revised carrying amount, less its residual value (if any), on a systematic basis over its remaining life?"]
["OR,36B-Y,36F-Y",null,null,null,null,null,null,null,"Reversing an impairment loss for a CGU"]
[null,null,null,null,null,"36B","36B",null,"Does the entity have different divisions, business units, branches or outlets that generate cash flows independently from the other businesses within the entity? OR"]
[null,null,null,null,null,null,null,null,"Does the entity have investments in subsidiaries, associates or joint ventures?"]
[null,null,null,null,null,"36F","36F",null,"Did the entity recognise an impairment loss in a previous period?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,36B-Y,36F-Y",null,null,null,null,"36B, F",null,"IAS 36:122","Has the entity allocated the reversal of an impairment loss for a CGU to the assets in the unit, except for goodwill, on a pro-rata basis based on the carrying amount of each asset in the unit?"]
["OR,36B-Y,36F-Y",null,null,null,null,"36B, F",null,"IAS 36:122","Have these increases in carrying amounts been treated as reversals of impairment losses for individual assets and recognised in accordance with paragraph 119?"]
["OR,36B-Y,36F-Y",null,null,"36BF",2,"36B, F",null,"IAS 36:123","In allocating a reversal of an impairment, has the increase in the carrying amount of any individual asset been restricted so that the carrying amount of the individual asset is not increased above the lower of:"]
["OR,36B-Y,36F-Y",null,null,null,null,null,null,null,"a)      its recoverable amount (if determinable); and"]
["OR,36B-Y,36F-Y",null,null,null,null,null,null,null,"b)      the carrying amount that would have been determined (net of amortisation or depreciation) had no impairment loss been recognised for the asset in prior periods?"]
["OR,36B-Y,36F-Y","36BF-G",null,null,null,null,null,null,"Note: The amount of the reversal of the impairment loss that would otherwise have been allocated to the asset shall be allocated pro rata to the other assets of the unit, except for goodwill."]
["OR,36B-Y,36D-Y,36F-Y",null,null,null,null,"36B,D,F",null,"IAS 36:123","Where the allocation of the reversal of an impairment loss to an asset has been limited (as per paragraph 123 of IAS 36 , has the amount of the reversal loss that would otherwise have been allocated to the asset been allocated to the other assets of the CGU, other than goodwill, on a pro-rata basis?"]
["OR,36D-Y,36F-Y",null,null,null,null,null,null,null,"Reversing an impairment loss for goodwill"]
[null,null,null,null,null,"36D","36D",null,"Has the entity recognised goodwill acquired in a business combination in its financial statements?"]
[null,null,null,null,null,"36F","36F",null,"Did the entity recognise an impairment loss in a previous period?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,36D-Y,36F-Y",null,null,"36DF",2,"36D, F",null,"IAS 36:124","Has the entity not recognised any impairment loss reversal for goodwill?"]
["OR,36D-Y,36F-Y","36DF-G",null,null,null,null,null,null,"Notes:"]
["OR,36D-Y,36F-Y","36DF-G",null,null,null,null,null,"IAS 36:125","1)      An increase in goodwill subsequent to the recognition of an impairment loss is likely to be internally-generated goodwill and is thus not recognised as a reversal of an impairment loss. Internally generated goodwill is prohibited from being recognised in accordance with IAS 38."]
["OR,36D-Y,36F-Y","36DF-G",null,null,null,null,null,"IFRIC 10:8","2)      The prohibition on reversing an impairment loss for goodwill applies irrespective of whether the impairment loss was"]
["OR,36D-Y,36F-Y","36DF-G",null,null,null,null,null,null,"recognised in a prior annual period or in a previous  interim period."]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS36P","index":66,"n_rows":112,"n_cols":13,"rows_kept":112,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c",null,null,"parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,null,"IAS 36","Impairment of Assets",null,null,"No"]
[null,null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 36. The objective of this Standard is to ensure that assets are not carried at an amount that is greater than their recoverable amount. If an asset is carried at more than its recoverable amount, the asset is described as impaired and IAS 36 requires the entity to recognise an impairment loss. ",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,"The principal issues are: how to determine whether impairment exists, how to recognise an impairment loss and when an entity should reverse an impairment loss.",null,null,"Show"]
[null,null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time",null,null,"No"]
["-G",null,null,null,null,null,null,null,null,"None",null,null,"Guidance"]
["-G"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n"]
["-G",null,null,null,null,null,null,null,"IAS 36:140N","IFRS 17, issued in May 2017, amended paragraph 2. An entity shall apply that amendment when it applies IFRS 17."]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,"General disclosures"]
[null,null,null,null,"36A",1,"36A","36A",null,"Did the entity recognise any impairment losses, or reversals of impairment losses, during the period on assets within the scope of IAS 36?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["36A-Y",null,null,null,"36AC1",2,"36A",null,null,"An entity shall disclose, for each class of assets:"]
["36A-Y","36AC1-G",null,null,null,null,null,null,null,"Notes:"]
["36A-Y","36AC1-G",null,null,null,null,null,null,"IAS 36:127","1)      A class of assets is a grouping of assets of similar nature and use in an entity’s operations."]
["36A-Y","36AC1-G",null,null,null,null,null,null,"IAS 36:128","2)      The information required by paragraph 126 of IAS 36 (see below) may be presented with other information disclosed for the class of assets. For example, this information may be included in a reconciliation of the carrying amount of property, plant and equipment, at the beginning and end of the period, as required under IAS 16 Property, Plant and Equipment."]
["36A-Y",null,null,null,null,null,null,null,"IAS 36:126(a)","a)     the amount of impairment losses recognised in profit or loss during the period and the line item(s) of the statement of comprehensive income in which those impairment losses are included;"]
["36A-Y",null,null,null,null,null,null,null,"IAS 36:126(b)","b)     the amount of reversals of impairment losses recognised in profit or loss during the period and the line item(s) of the statement of comprehensive income in which those impairment losses are reversed;"]
["36A-Y",null,null,null,null,null,null,null,"IAS 36:126(c)","c)     the amount of impairment losses on revalued assets recognised in other comprehensive income during the period; and"]
["36A-Y",null,null,null,null,null,null,null,"IAS 36:126(d)","d)     the amount of reversals of impairment losses on revalued assets recognised in other comprehensive income during the period."]
["36A-Y",null,null,null,null,null,null,null,null,"Entities reporting segment information"]
["36A-Y",null,null,null,"36A1",2,"36A-1",null,null,"Does the entity disclose segment information under IFRS 8?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["36A-Y","36A1-Y",null,null,null,null,"36A-1",null,null,"An entity that reports segment information in accordance with IFRS 8 Operating Segments shall disclose the following for each reportable segment:"]
["36A-Y","36A1-Y",null,null,null,null,null,null,"IAS 36: 129(a) ","a)     the amount of impairment losses recognised in profit or loss and in other comprehensive income during the period; and "]
["36A-Y","36A1-Y",null,null,null,null,null,null,"IAS 36:129(b)","b)     the amount of reversals of impairment losses recognised in profit or loss and in other comprehensive income during the period."]
["36A-Y",null,null,null,null,null,null,null,null,"Impairment losses or reversals recognised for an individual asset or a cash-generating unit"]
["36A-Y",null,null,null,"36A2",2,"36A-2",null,"IAS 36:130","Did the entity recognize or reverse any impairment losses during the period for an individual asset, including goodwill, or a cash-generating unit?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["36A-Y","36A2-Y",null,null,null,null,"36A-2",null,null,"An entity shall disclose the following for an individual asset (including goodwill) or a cash- generating unit , for which an impairment loss has been recognised or reversed during the period"]
["36A-Y","36A2-Y",null,null,null,null,"36A-2",null,"IAS 36:130(a)","a)     the events and circumstances that led to the recognition or reversal of the impairment loss;"]
["36A-Y","36A2-Y",null,null,null,null,"36A-2",null,"IAS 36:130(b)","b)     the amount of the impairment loss recognised or reversed;"]
["36A-Y","36A2-Y",null,null,null,null,null,null,"IAS 36:130 (c)","c)     for an individual asset:"]
["36A-Y","36A2-Y",null,null,null,null,"36A-2",null,null,"i) the nature of the asset; and"]
["36A-Y","36A2-Y",null,null,null,null,null,null,null,"ii) if the entity reports segment information under IFRS 8, the reportable segment to which the asset belongs;"]
["36A-Y","36A2-Y",null,null,null,null,"36A-2",null,"IAS 36: 130(d)","d)     for a cash-generating unit: "]
["36A-Y","36A2-Y",null,null,null,null,"36A-2",null,null,"i) a description of the cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area, or a reportable segment as defined in IFRS 8);"]
["36A-Y","36A2-Y",null,null,null,null,"36A-2",null,null,"ii) the amount of the impairment loss recognised or reversed by class of assets and, if the entity reports segment information in accordance with  IFRS 8, by reportable segment; and"]
["36A-Y","36A2-Y",null,null,null,null,"36A-2",null,null,"iii) if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit's recoverable amount (if any), a description of the current and former ways of aggregating assets and the reasons for changing the way the cash-generating unit is identified;"]
["36A-Y","36A2-Y",null,null,null,null,"36A-2",null,"IAS 36:130(e)","e)     the recoverable amount of the impaired asset (cash-generating unit) and  whether the recoverable amount of the asset (cash-generating unit) is its fair value less cost to sell or its value in use;"]
["36A-Y","36A2-Y",null,null,null,null,null,null,"IAS 36:130(f)","f)     if the recoverable amount is fair value less costs of disposal, the entity shall disclose the following information: \n(i) the level of the fair value hierarchy (see IFRS 13) within which the fair value measurement of the asset (cash-generating unit) is categorised in its entirety (without taking into account whether the ‘costs of disposal’ are observable);  \n(ii)for fair value measurements categorised within Level 2 and Level 3 of the fair value hierarchy, a description of the valuation technique(s) used to measure fair value less costs of disposal. If there has been a change in valuation technique, the entity shall disclose that change and the reason(s) for making it; and \n(iii) for fair value measurements categorised within Level 2 and Level 3 of the fair value hierarchy, each key assumption on which management has based its determination of fair value less costs of disposal. Key assumptions are those to which the asset’s (cash-generating unit’s) recoverable amount is most sensitive. The entity shall also disclose the discount rate(s) used in the current measurement and previous measurement if fair value less costs of disposal is measured using a present value technique."]
["36A-Y","36A2-Y",null,null,null,null,"36A-2",null,"IAS 36:130(g)","g)     if recoverable amount is value in use, the discount rate(s) used in the current estimate and previous estimate (if any) of value in use."]
["36A-Y",null,null,null,null,null,null,null,null,"Impairment losses or reversals that are not disclosed in accordance with paragraph 130"]
["36A-Y",null,null,null,null,null,"36A",null,null,"An entity shall disclose the following information for the aggregate impairment losses and the aggregate reversals of impairment losses recognised during the period for which no information is disclosed in accordance with paragraph 130 of IAS 36 (see above):"]
["36A-Y",null,null,null,null,null,"36A",null,"IAS 36:131(a)","a)     the main classes of assets affected by impairment losses and the main classes of assets affected by reversals of impairment losses; and"]
["36A-Y",null,null,null,null,null,"36A",null,"IAS 36:131(b)","b)     the main events and circumstances that led to the recognition of these impairment losses and reversals of impairment losses."]
["36A-Y",null,null,null,null,null,null,null,null,"Key assumptions used to determine recoverable amount"]
["36A-Y",null,null,null,"36AC2",2,"36A",null,"IAS 36:132","An entity is encouraged to disclose key assumptions used to determine the recoverable amount of assets (cash-generating units) during the period."]
["36A-Y","36AC2-G",null,null,null,null,null,null,"IAS 36:132","Note: This disclosure is encouraged for (cash-generating units containing) assets other than goodwill and intangible assets with indefinite useful lives. Paragraph 134 of IAS 36 requires an entity to disclose information about the estimates used to measure the recoverable amount of a cash-generating unit when goodwill or an intangible asset with an indefinite useful life is included in the carrying amount of that unit."]
[null,null,null,null,null,null,null,null,null,"Goodwill not yet allocated to a cash-generating unit"]
[null,null,null,null,"36B",1,"36B","36B",null,"Did the entity have any goodwill or intangible assets with indefinite useful lives?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["36B-Y",null,null,null,null,null,"36B",null,"IAS 36:133","If, in accordance with paragraph 84 of IAS 36, any portion of the goodwill acquired in a business combination during the period has not been allocated to a cash-generating unit (group of units) at the end of the reporting period, the amount of the unallocated goodwill shall be disclosed, together with the reasons why that amount remains unallocated."]
["36B-Y",null,null,null,null,null,null,null,null,"Estimates used to measure recoverable amounts of cash-generating units containing goodwill or intangible assets with indefinite useful lives"]
["36B-Y",null,null,null,"36B1",2,"36B-1",null,"IAS 36:134","Did the entity have any cash-generating units (or group of units) for which the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to that unit (or group of units) is significant in comparison with the entity's total carrying amount of goodwill or intangible assets with indefinite useful lives?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["36B-Y","36B1-Y",null,null,"36B1C1",3,null,null,null,"An entity shall disclose the information required by (a)-(f) below for each cash-generating unit (group of units) for which the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to that unit (group of units) is significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives:"]
["36B-Y","36B1-Y","36B1C1-G",null,null,null,null,null,null,"Notes:"]
["36B-Y","36B1-Y","36B1C1-G",null,null,null,null,null,"IAS 36:136","1)      The most recent detailed calculation made in a preceding period of the recoverable amount of a cash-generating unit (group of units) may, in accordance with paragraph 24 or paragraph 99 of IAS 36, be carried forward and used in the impairment test for that unit (group of units) in the current period provided specified criteria are met. When this is the case, the information for that unit (group of units) that is incorporated into the disclosures required by paragraphs 134 and 135 of IAS 36 relate to the carried forward calculation of the recoverable amount."]
["36B-Y","36B1-Y","36B1C1-G",null,null,null,null,null,"IAS 36:137","2)      Illustrative Example 9 accompanying the Standard illustrates the disclosures required by paragraphs 134 and 135 of IAS 36."]
["36B-Y","36B1-Y",null,null,null,null,"36B-1",null,"IAS 36:134(a)","a)     the carrying amount of goodwill allocated to the unit (group of units);"]
["36B-Y","36B1-Y",null,null,null,null,"36B-1",null,"IAS 36:134(b)","b)     the carrying amount of intangible assets with indefinite useful lives allocated to the unit (group of units);"]
["36B-Y","36B1-Y",null,null,null,null,null,null,"IAS 36:134(c)","c)     the basis on which the unit’s (group of units’) recoverable amount has been determined (i.e. value in use or fair value less costs of disposal);"]
["36B-Y","36B1-Y",null,null,"36B11",3,"36B-1-1",null,"IAS 36:134(d)","Was the unit’s (group of units’) recoverable amount based on value in use?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["36B-Y","36B1-Y","36B11-Y",null,null,null,null,null,"IAS 36:134(d)","d)     if the unit’s (group of units’) recoverable amount is based on value in use:"]
["36B-Y","36B1-Y","36B11-Y",null,"36B11C1",4,null,null,null,"i) each key assumption on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts;"]
["36B-Y","36B1-Y","36B11-Y","36B11C1-G",null,null,null,null,null,"Note: Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive."]
["36B-Y","36B1-Y","36B11-Y",null,null,null,"36B-1-1",null,null,"ii) a description of management’s approach to determining the value(s) assigned to each key assumption, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information, and, if not, how and why they differ from past experience or external sources of information;"]
["36B-Y","36B1-Y","36B11-Y",null,null,null,"36B-1-1",null,null,"iii) the period over which management has projected cash flows based on financial budgets/forecasts approved by management and, when a period greater than five years is used for a cash-generating unit (group of units), an explanation of why that longer period is justified;"]
["36B-Y","36B1-Y","36B11-Y",null,null,null,"36B-1-1",null,null,"iv) the growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts, and the justification for using any growth rate that exceeds the long-term average growth rate for the products, industries, or country or countries in which the entity operates, or for the market to which the unit (group of units) is dedicated; and"]
["36B-Y","36B1-Y","36B11-Y",null,null,null,"36B-1-1",null,null,"v) the discount rate(s) applied to the cash flow projections;"]
["36B-Y","36B1-Y",null,null,"36B12",3,"36B-1-2",null,"IAS 36:134(e)","Was the unit’s (group of units’) recoverable amount based on fair value less costs of disposal?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["36B-Y","36B1-Y","36B12-Y",null,null,null,"36B-1-2",null,"IAS 36:134(e)","the valuation technique(s) used to measure fair value less costs of disposal. However, an entity is not required to provide the disclosures provided by IFRS 13;"]
["36B-Y","36B1-Y","36B12-Y",null,null,null,null,null,"IAS 36:134(e)","if fair value less costs of disposal is not measured using a quoted price for an identical unit (group of units), an entity shall disclose:"]
["36B-Y","36B1-Y","36B12-Y",null,"36B12C1",4,null,null,"IAS 36:134(e)","i) each key assumption on which management has based its determination of fair value less costs of disposal."]
["36B-Y","36B1-Y","36B12-Y","36B12C1-G",null,null,null,null,"IAS 36:134(e)","Note: Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive."]
["36B-Y","36B1-Y","36B12-Y",null,null,null,"36B-1-2",null,null,"ii) a description of management’s approach to determining the value (or values) assigned to each key assumption, whether those values reflect past experience or, if appropriate, are consistent with external sources of information, and, if not, how and why they differ from past experience or external sources of information; and"]
["36B-Y","36B1-Y","36B12-Y",null,null,null,null,null,null,"iiA) the level of the fair value hierarchy (see IFRS 13A) within which the fair value measurement is categorised in its entirety (without giving regard to the observability of 'costs of disposal')."]
["36B-Y","36B1-Y","36B12-Y",null,null,null,null,null,null,"iiB) if there has been a change in valuation technique, the change and the reason(s) for making it."]
["36B-Y","36B1-Y","36B12-Y",null,null,null,"36B-1-2",null,"IAS 36:134(e)","If fair value less costs of disposal is  measured using discounted cash flow projections, the following information shall also be disclosed:"]
["36B-Y","36B1-Y","36B12-Y",null,null,null,null,null,null,"iii)      the period over which management has projected cash flows."]
["36B-Y","36B1-Y","36B12-Y",null,null,null,null,null,null,"iv)      the growth rate used to extrapolate cash flow projections."]
["36B-Y","36B1-Y","36B12-Y",null,null,null,null,null,null,"v)       the discount rate(s) applied to the cash flow projections."]
["36B-Y","36B1-Y",null,null,null,null,"36B-1",null,"IAS 36:134(f)","g)     if a reasonably possible change in a key assumption on which management has based its determination of the unit’s (group of units’) recoverable amount would cause the unit’s (group of units’) carrying amount to exceed its recoverable amount:"]
["36B-Y","36B1-Y",null,null,null,null,null,null,null,"i) the amount by which the unit’s (group of units’) recoverable amount exceeds its carrying amount;"]
["36B-Y","36B1-Y",null,null,null,null,null,null,null,"ii) the value assigned to the key assumption; and"]
["36B-Y","36B1-Y",null,null,null,null,null,null,null,"iii) the amount by which the value assigned to the key assumption must change, after incorporating any consequential effects of that change on the other variables used to measure recoverable amount, in order for the unit’s (group of units’) recoverable amount to be equal to its carrying amount."]
["36B-Y",null,null,null,"36B2",2,"36B-2",null,"IAS 36:135","Did the entity allocate some or all of the carrying amount of goodwill or intangible assets with indefinite useful lives across multiple cash-generating units (groups of units) and the amount so allocated to each unit (group of units) is not significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["36B-Y","36B2-Y",null,null,null,null,"36B-2",null,"IAS 36:135","The following shall be disclosed: "]
["36B-Y","36B2-Y",null,null,null,null,null,null,null,"a) that fact; and"]
["36B-Y","36B2-Y",null,null,null,null,null,null,null,"b)  the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to those units (groups of units)."]
["36B-Y","36B2-Y",null,null,"36B21",3,"36B-2-1",null,"IAS 36:135","Were the recoverable amounts of any of the cash-generating units (groups of units) based on the same key assumption(s) and the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to them significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["36B-Y","36B2-Y","36B21-Y",null,null,null,null,null,null,"An entity shall disclose:"]
["36B-Y","36B2-Y","36B21-Y",null,null,null,"36B-2-1",null,"IAS 36:135","a)      that fact;"]
["36B-Y","36B2-Y","36B21-Y",null,null,null,"36B-2-1",null,"IAS 36:135(a)","b)      the aggregate carrying amount of goodwill allocated to those units (groups of units);"]
["36B-Y","36B2-Y","36B21-Y",null,null,null,"36B-2-1",null,"IAS 36:135(b)","c)      the aggregate carrying amount of intangible assets with indefinite useful lives allocated to those units (groups of units);"]
["36B-Y","36B2-Y","36B21-Y",null,null,null,"36B-2-1",null,"IAS 36:135(c)","d)      a description of the key assumption(s);"]
["36B-Y","36B2-Y","36B21-Y",null,null,null,"36B-2-1",null,"IAS 36:135(d)","e)      a description of management’s approach to determining the value(s) assigned to the key assumption(s), whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information, and, if not, how and why they differ from past experience or external sources of information; and"]
["36B-Y","36B2-Y","36B21-Y",null,null,null,"36B-2-1",null,"IAS 36:135(e)","f)      if a reasonably possible change in the key assumption(s) would cause the aggregate of the units’ (groups of units’) carrying amounts to exceed the aggregate of their recoverable amounts:"]
["36B-Y","36B2-Y","36B21-Y",null,null,null,null,null,null,"i)  the amount by which the aggregate of the units’ (groups of units’) recoverable amounts exceeds the aggregate of their carrying amounts;"]
["36B-Y","36B2-Y","36B21-Y",null,null,null,null,null,null,"ii)  the value(s) assigned to the key assumption(s); and"]
["36B-Y","36B2-Y","36B21-Y",null,null,null,null,null,null,"iii)  the amount by which the value(s) assigned to the key assumption(s) must change, after incorporating any consequential effects of the change on the other variables used to measure recoverable amount, in order for the aggregate of the units’ (groups of units’) recoverable amounts to be equal to the aggregate of their carrying amounts."]
[]
[null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS37A","index":67,"n_rows":203,"n_cols":12,"rows_kept":203,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary"]
[null,null,null,null,null,null,null,"IAS 37","Provisions, Contingent Liabilities and Contingent Assets"]
[null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement"]
[null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IAS 37, which prescribes the accounting for all provisions (including provisions for restructuring and onerous contracts), contingent liabilities and contingent assets.\n\nIFRIC 6 Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment provides guidance on the recognition, in the financial statements of producers, of liabilities for waste management under the European Union's Directive on Waste Electrical and Electronic Equipment in respect of sales of historical household equipment.",null,null,"Yes"]
[null,null,null,null,null,null,"20B",null,"For additional Guidance, select \"Show\" in the next column",null,null,"No"]
["-G",null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"N/A"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time",null,null,"Guidance"]
["-G",null,null,null,null,null,null,"IAS 37:102","IFRS 16, issued in January 2016, amended paragraph 5. An entity shall apply that amendment for annual periods beginning on or after 1 January 2019.",null,null,"Show"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n\n",null,null,"Hide"]
["-G",null,null,null,null,null,null,"IAS 37:103","IFRS 17, issued in May 2017, amended paragraph 5. An entity shall apply that amendment when it applies IFRS 17."]
["-G",null,null,null,null,null,null,"IAS 37:104","Definition of Material (Amendments to IAS 1 and IAS 8), issued in October 2018, amended paragraph 75. An entity shall apply those amendments prospectively for annual periods beginning on or after 1 January 2020. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact. An entity shall apply those amendments when it applies the amendments to the definition of material in paragraph 7 of IAS 1 and paragraphs 5 and 6 of IAS 8.",null,null,"Yes"]
["-G",null,null,null,null,null,null,"IAS 37:10","Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, added a footnote to the definition of a liability in paragraph 10 of IAS 37 following the revision of the definition of a liability in the Conceptual Framework. An entity shall apply that amendment when it applies the revised Conceptual Framework. ",null,null,"No"]
["-G",null,null,null,null,null,null,null,"SCOPE NOTE",null,null,"Guidance"]
["-G",null,null,null,null,null,null,"IAS 37:1","IAS 37 applies in the accounting for provisions, contingent liabilities and contingent assets except:"]
["-G",null,null,null,null,null,null,null,"•   those resulting from executory contracts, except where the contract is \n     onerous; and\n\n•   those covered by another Standard."]
["-G",null,null,null,null,null,null,"IAS 37:2","IAS 37 does not apply to financial instruments (including guarantees) that are within the scope of IFRS 9 Financial Instruments."]
["-G",null,null,null,null,null,null,"IAS 37:5","Examples of other Standards that deal with certain common types of provisions (which are therefore not covered by IAS 37) are: "]
["-G",null,null,null,null,null,null,null,"a) [Deleted]\n\nb)  IAS 12 (income taxes);"]
["-G",null,null,null,null,null,null,null,"c) leases (see IFRS 16 Leases). However, this Standard applies to any lease that becomes onerous before the commencement date of the lease as defined  in IFRS 16. This Standard also applies to short-term leases and leases for which the underlying asset is of low value accounted for in accordance with paragraph 6 of IFRS 16 and that have become onerous;"]
["-G",null,null,null,null,null,null,null,"d)   IAS 19 (employee benefits); \n\ne)   IFRS 4 (insurance contracts) [Note – IAS 37 does apply to provisions, contingent liabilities and contingent assets of an insurer, other than those arising from its contractual obligations and rights under insurance contracts within the scope of IFRS 4.]; and"]
["-G",null,null,null,null,null,null,null,"e)   insurance contracts and other contracts within the scope of IFRS 17 Insurance Contracts;"]
["-G",null,null,null,null,null,null,"IAS 37:103","IFRS 17, issued in May 2017, amended paragraph 5. An entity shall apply that amendment when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,"f) IFRS 3 deals with contingent considerations of an acquirer in a business combinations"]
["-G",null,null,null,null,null,null,null,"g) revenue from contracts with customers (see IFRS 15 Revenue from Contracts with Customers). However, as IFRS 15 contains no specific requirements to address contracts with customers that are, or have become, onerous, this Standard applies to such cases."]
["-G",null,null,null,null,null,null,"\n\nIAS 37:10","DEFINITIONS\n\nA provision is a liability of uncertain timing or amount."]
["-G",null,null,null,null,null,null,null,"A liability is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits."]
["-G",null,null,null,null,null,null,null,"Note: The definition of a liability in IAS 37 was not revised following the\nrevision of the definition of a liability in the Conceptual Framework for Financial\nReporting issued in 2018."]
["-G",null,null,null,null,null,null,"IAS 37:10","Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, added a footnote to the definition of liability in paragraph 10 of IAS 37 following the revision of the definition of a liability in the Conceptual Framework. An entity shall apply that amendment when it applies revised Conceptual Framework. "]
["-G",null,null,null,null,null,null,"IAS 37:11","Provisions can be distinguished from other liabilities such as trade payables and accruals because there is uncertainty about the timing or amount of the future expenditure required in settlement."]
[null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Detailed compliance Questions"]
[null,null,null,null,null,null,null,null,"Recognition"]
[null,null,null,null,null,null,null,null,"Provisions"]
[null,null,null,"37A",1,"37A","37A",null,"Does the entity have any present obligations at the end of the reporting period (legal or constructive) of uncertain timing or amount that are expected to result in outflows of resources embodying economic benefits?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["37A-Y",null,null,null,null,"37A",null,"IAS 37:14","Is a provision recognised when, and only when, all of the following conditions are met:"]
["37A-Y",null,null,null,null,null,null,null,"a)      the entity has a present obligation (legal or constructive) as a result of a past event;"]
["37A-Y",null,null,null,null,null,null,null,"b)      it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and"]
["37A-Y",null,null,null,null,null,null,null,"c)       a reliable estimate of the amount of the obligation can be made?"]
["37A-Y",null,null,"37AC1",2,"37A",null,"IAS 37:15","Where it is not clear whether a present obligation exists or not, is a past event deemed to give rise to a present obligation if, after taking all evidence into account, it is more likely than not that a present obligation exists at the end of the reporting period?"]
["37A-Y","37AC1-G",null,null,null,null,null,"IAS 37:16","Note: In almost all cases, it will be clear whether a past event has given rise to a present obligation. In rare cases (e.g. a lawsuit), it may be disputed whether certain events have occurred or whether those events result in a present obligation. In such a case, an entity determines whether a present obligation exists at the end of the reporting period by taking account of all available evidence, including, for example, the opinion of experts. The evidence considered includes any additional evidence provided by events after the end of the reporting period. On the basis of such evidence:\n\n      •  where it is more likely than not that a present obligation exists at \n           the end of the reporting period, the entity recognises a  provision \n           (if the recognition criteria are met); and\n\n      •  where it is more likely that no present obligation exists at the end \n           of the reporting period, the entity discloses a contingent  liability, \n           unless the possibility of an outflow of resources embodying \n           economic benefits is remote (see paragraph 86 of IAS 37)."]
["37A-Y",null,null,"37AC2",2,"37A",null,"IAS 37:17","Prior to the recognition of a provision, has an obligating event occurred which leaves the entity with no realistic alternative other than to settle the obligation?"]
["37A-Y","37AC2-G",null,null,null,null,null,null,"Note: This condition will be met only if the settlement of the obligation can be enforced by law (a legal obligation), or the event creates a valid expectation in the minds of others that the obligation will be settled (a constructive obligation)."]
["37A-Y",null,null,null,null,"37A",null,"IAS 37:18","Are provisions only raised for liabilities that exist at the end of the reporting period (i.e. no provision should be recognised for costs that need to be incurred in order to operate in the future)? "]
["37A-Y",null,null,"37AC3",2,"37A",null,"IAS 37:19","Are provisions only raised for obligations arising from past events existing independently of an entity’s future actions?"]
["37A-Y","37AC3-G",null,null,null,null,null,null,"Note: Examples of such obligations are penalties or clean up costs for unlawful environmental damage, both of which would lead to an outflow of resources embodying economic benefits in settlement regardless of the future actions of the entity. If the entity can avoid the expenditure by its future actions, it has no present obligation for that future expenditure and no provision is recognised. "]
["37A-Y",null,null,"37AC4",2,"37A",null,"IAS 37:20","Are provisions only raised if there is another party to whom the obligation is owed?"]
["37A-Y","37AC4-G",null,null,null,null,null,null,"Note: An obligation always involves another party to whom the obligation is owed. It is not necessary, however, to know the identity of the party to whom the obligation is owed – indeed the obligation may be to the public at large. Because an obligation always involves a commitment to another party, it follows that a management or board decision does not give rise to a constructive obligation at the end of the reporting period unless the decision has been communicated before the end of the reporting period to those affected by it in a sufficiently specific manner to raise a valid expectation in them that the entity will discharge its responsibilities."]
["37A-Y",null,null,"37A1",2,"37A-1",null,"IAS 37:22","Has a provision been raised based on a proposed new law that is yet to be finalised?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["37A-Y","37A1-Y",null,"37A1C1",3,"37A-1",null,"IAS 37:22","Is enactment of that legislation virtually certain?"]
["37A-Y","37A1-Y","37A1C1-G",null,null,null,null,null,"Note: Differences in circumstances surrounding enactment make it impossible to specify a single event that would make the enactment of a law virtually certain. In many cases, it will be impossible to be virtually certain of the enactment of a law until it is enacted."]
["37A-Y",null,null,"37AC5",2,"37A",null,"IAS 37:23","Is a provision raised only when an outflow of resources embodying economic benefits is more likely than not (i.e. the probability that the event will occur is greater than the probability that it will not)?"]
["37A-Y","37AC5-G",null,null,null,null,null,null,"Note: Where it is not probable that a present obligation exists, an entity discloses a contingent liability, unless the possibility of an outflow of resources embodying economic benefits is remote (See paragraph 86 of IAS 37)."]
["37A-Y",null,null,"37A2",2,"37A-2",null,"IAS 37:24","Are there a number of similar obligations (e.g. product warranties)?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["37A-Y","37A2-Y",null,"37A2C1",3,"37A-2"," ","IAS 37:24","Has the entity determined the probability that an outflow will be required in settlement by considering the class of obligations as a whole?"]
["37A-Y","37A2-Y","37A2C1-G",null,null,null,null,null,"Note: A provision is recognised if it is probable that some outflow of resources will be needed to settle the class of obligation as a whole and the other recognition criteria are met."]
["37A-Y",null,null,"37AC6",2,"37A",null,"IAS 37:25, 26","Except in extremely rare cases, has the entity made a reasonable estimate of the amount of its obligations?"]
["37A-Y","37AC6-G",null,null,null,null,null,null,"Note: Except in extremely rare cases, an entity will be able to determine a range of possible outcomes and can therefore make an estimate of the obligation that is sufficiently reliable to use in recognising a provision. In the extremely rare case where no reliable estimate can be made, a liability exists that cannot be recognised. That liability is disclosed as a contingent liability."]
[null,null,null,null,null,null,null,null,"Contingent liabilities"]
[null,null,null,"37B",1,"37B","37B",null,"Does the entity have any possible obligations arising from past events that will only be confirmed by the occurrence of uncertain future events that are not wholly within the control of the entity, OR\nDoes the entity have any present obligations arising from past events that have not been recognised as a provision because it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation, or the amount of the obligation cannot be measured with sufficient reliability? (Does the entity have any contingent liabilities?)"]
[null,null,null,null,null," ",null,null,"If yes :"]
["37B-Y",null,null,null,null,"37B",null,"IAS 37:27","Does the entity exclude contingent liabilities from recognition in the statement of financial position?"]
["37B-Y",null,null,null,null,"37B",null,"IAS 37:29","Where an entity is jointly and severally liable for an obligation, has the entity recognised a provision for the portion of the obligation for which an outflow of resources embodying economic benefits is probable, and has the portion that is expected to be met by other parties been disclosed as a contingent liability?"]
[null,null,null,null,null,null,null,null,"Contingent assets"]
[null,null,null,"37C",1,"37C","37C",null,"Does the entity have any possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity? (Does the entity have any contingent assets?) "]
[null,null,null,null,null," ",null,null,"If yes :"]
["37C-Y",null,null,null,null,"37C",null,"IAS 37:31","Does the entity exclude contingent assets from recognition in the statement of financial position?"]
["37C-Y",null,null,"37CC1",2,"37C",null,"IAS 37:33","Where the realisation of income is virtually certain, have the related assets been recognised in the statement of financial position? "]
["37C-Y","37CC1-G",null,null,null,null,null,null,"Note: When the realisation of income is virtually certain, then the related asset is not a contingent asset and its recognition is appropriate."]
["37A-Y",null,null,null,null,null,null,null,"Measurement"]
["37A-Y",null,null,null,null,null,null,null,"Best estimate"]
["37A-Y",null,null,"37AC7",2,"37A",null,"IAS 37:36","Is the amount recognised as a provision the best estimate of the expenditure required to settle the present obligation at the end of the reporting period?"]
["37A-Y","37AC7-G",null,null,null,null,null,"IAS 37:37 & 38","Note: The amount recognised, should be the amount that an entity would rationally pay to settle the obligation at the end of the reporting period or to transfer the obligation to a third party at that time. This amount should take into account management’s experience of similar transactions, additional evidence provided by events subsequent to the end of the reporting period and, where applicable, reports from independent experts."]
["37A-Y",null,null,"37A3",2,"37A-3",null,"IAS 37:39","Does the provision involve a large population of items?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["37A-Y","37A3-Y",null,null,null,"37A-3"," ","IAS 37:39","Is the obligation estimated by weighting all possible outcomes by their associated probabilities (i.e. by calculating the ‘expected value’)?"]
["37A-Y",null,null,"37A4",2,"37A-4",null,"IAS 37:39","Does the provision involve a continuous range of possible outcomes, and is each point in that range as likely as any other?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["37A-Y","37A4-Y",null,null,null,"37A-4"," ","IAS 37:39","Is the obligation estimated using the mid-point of the range?"]
["37A-Y","37A4-G",null,null,null,null,null,null,"Note: A continuous range of outcomes is a range of values with a minimum and a maximum value where the outcome can be any value in between these two amounts."]
["37A-Y",null,null,"37A9",2,"37A-9",null,"IAS 37:40","Does the provision involve the measurement of a single obligation?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["37A-Y","37A9-Y",null,"37A9C1",3,"37A-9"," ","IAS 37:40","Is the obligation estimated by the most likely outcome?"]
["37A-Y","37A9-Y","37A9C1-G",null,null,null,null,"IAS 37:40","Note: Where a single obligation is being measured, the individual most likely outcome may be the best estimate of the liability. However, even in such a case, the entity considers other possible outcomes. Where other possible outcomes are either mostly higher or mostly lower than the most likely outcome, the best estimate will be a higher or lower amount. For example, if an entity has to rectify a serious fault in a major plant that it has constructed for a customer, the individual most likely outcome may be for the repair to succeed at the first attempt at a cost of 1,000, but a provision for a larger amount is made if there is a significant chance that further attempts will be necessary."]
["37A-Y",null,null,"37AC8",2,"37A",null,"IAS 37:41","Are all provisions measured before tax?"]
["37A-Y","37AC8-G",null,null,null,null,null,"IAS 37:41","Note: The tax consequences of provisions, and any changes therein, are dealt with under IAS 12 Income Taxes."]
["37A-Y",null,null,null,null,null,null,null,"Risks and uncertainties"]
["37A-Y",null,null,null,null,"37A",null,"IAS 37:42","Are the risks and uncertainties that surround the underlying events and circumstances taken into account in reaching the best estimate of a provision?"]
["37A-Y",null,null,null,null,null,null,null,"Present value"]
["37A-Y",null,null,"37A5",2,"37A-5",null,"IAS 37:45","Is the effect of the time value of money material?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["37A-Y","37A5-Y",null,null,null,"37A-5"," ","IAS 37:45","Is the amount of the provision calculated as the present value of the expenditures expected to be required to settle the obligation?"]
["37A-Y","37A5-Y",null,"37A5C1",3,"37A-5"," ","IAS 37:47","Is the discount rate (or rates) used to discount the expected cash flows a pre-tax rate (or rates) that reflect(s) current market assessments of the time value of money and the risks specific to the liability?"]
["37A-Y","37A5-Y","37A5C1-G",null,null,null,null,null,"Note: The discount rate(s) should not reflect risks for which future cash flow estimates have been adjusted."]
["37A-Y",null,null,null,null,null,null,null,"Future events"]
["37A-Y",null,null,null,null,"37A",null,"IAS 37:48","Have future events (e.g. changes in technology or possible new legislation) that may affect the amount required to settle the obligation been reflected in the amount of the provision where there is sufficient objective evidence that these events will occur?"]
["37A-Y",null,null,null,null,null,null,null,"Expected disposal of assets"]
["37A-Y",null,null,"37AC9",2,"37A",null,"IAS 37:51","Are gains from the expected disposal of assets excluded from consideration in measuring the provision?"]
["37A-Y","37AC9-G",null,null,null,null,null,"IAS 37:52","Note: Gains on the expected disposal of assets are not taken into account in measuring a provision, even if the expected disposal is closely linked to the event giving rise to the provision. Instead, an entity recognises gains on expected disposals of assets at the time specified by the Standard dealing with the assets concerned."]
["37A-Y",null,null,null,null,null,null,null,"Reimbursements"]
["37A-Y",null,null,"37A6",2,"37A-6",null,"IAS 37:53","Is some or all of the expenditure required to settle a provision expected to be reimbursed by another party? "]
[null,null,null,null,null," ",null,null,"If yes :"]
["37A-Y","37A6-Y",null,null,null,"37A-6"," ","IAS 37:53","Is the reimbursement recognised when, and only when, it is virtually certain that reimbursement will be received if the entity settles the obligation? "]
["37A-Y","37A6-Y",null,"37A6C1",3,"37A-6"," ","IAS 37:53","In such circumstances, is the reimbursement treated as a separate asset?"]
["37A-Y","37A6-Y","37A6C1-G",null,null,null,null,null,"Note: In the statement of comprehensive income, the expense relating to a provision may be presented net of the amount recognised for a reimbursement."]
["37A-Y","37A6-Y",null,null,null,"37A-6"," ","IAS 37:53","In such circumstances is the amount recognised for the reimbursement limited to the amount of the provision?"]
["37A-Y",null,null,null,null,null,null,null,"Changes in provisions"]
["37A-Y",null,null,null,null,"37A",null,"IAS 37:59","Are provisions reviewed at the end of each reporting period and adjusted to reflect the current best estimate?"]
["37A-Y",null,null,"37A7",2,"37A-7",null,"IAS 37:59","Is it no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["37A-Y","37A7-Y",null,null,null,"37A-7",null,"IAS 37:59","Has the provision been reversed?"]
["37A-Y",null,null,"37A8",2,"37A-8",null,"IAS 37:60","Is discounting used?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["37A-Y","37A8-Y",null,null,null,"37A-8"," ","IAS 37:60","Is the carrying amount of the provision increased in each period to reflect the passage of time (unwinding of the discount factor) and is this increase recognised as a borrowing cost?"]
["37A-Y",null,null,null,null,null,null,null,"Use of provisions"]
["37A-Y",null,null,"37AC10",2,"37A",null,"IAS 37:61","Is the use of provisions restricted to expenditures for which the provisions were originally recognised? "]
["37A-Y","37AC10-G",null,null,null,null,null,"IAS 37:62","Note: Only expenditures that relate to the original provision are set against it. Setting expenditures against a provision that was originally recognised for another purpose would conceal the impact of two different events."]
["37A-Y",null,null,null,null,null,null,null,"Application of the recognition and measurement rules"]
["37A-Y",null,null,null,null,null,null,null,"Future operating losses"]
["37A-Y",null,null,null,null,"37A",null,"IAS 37:63, 64","Are future operating expenses or losses excluded from recognition as provisions, since they do not meet the definition of a liability?"]
["37A-Y",null,null,"37AC11",2,"37A",null,"IAS 37:65","If future operating losses are expected, has the entity considered whether certain assets of the entity may be impaired in accordance with IAS 36 Impairment of Assets?"]
["37A-Y","37AC11-G",null,null,null,null,null,null,"Note: See the IAS 36 section of this questionnaire."]
[null,null,null,null,null,null,null,null,"Onerous contracts"]
[null,null,null,"37D",1,"37D","37D",null,"Is the entity a party to any contract where the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it, for example the long-term lease of a building that the entity is no longer using? (Is the entity party to any onerous contracts?) "]
[null,null,null,null,null," ",null,null,"If yes :"]
["37D-Y",null,null,"37DC1",2,"37D",null,"IAS 37:66","Is the present obligation under the contract recognised and measured as a provision?"]
["37D-Y","37DC1-G",null,null,null,null,null,"IAS 37:10","Note: An onerous contract is defined as a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it."]
["37D-Y",null,null,null,null,"37D",null,"IAS 37:68","Is the provision for onerous contracts measured at the unavoidable cost under the contract, which reflect the least net cost of exiting from the contract, i.e. the lower of the cost of fulfilling the contract and any compensation or penalties arising on cancellation of the contract?"]
["37D-Y",null,null,"37D1",2,"37D-1",null,"IAS 37:67","Does the entity have an outstanding executory contract that is onerous?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["37D-Y","37D1-Y",null,"37D1C1",3,"37D-1"," ","IAS 37:67","Has a liability been recognised in accordance with paragraph 66 of IAS 37 (see above)?"]
["37D-Y","37D1-Y","37D1C1-G",null,null,null,null,null,"Note: An executory contract is a contract under which neither party has performed any of its obligations or both parties have partially performed their obligations to an equal extent. IAS 37 does not apply to executory contracts that are not onerous. Where events make such a contract onerous, the contract falls within the scope of IAS 37 and a liability exists which is recognised."]
["37D-Y",null,null,null,null,"37D",null,"IAS 37:69","Has the entity recognised any impairment losses related to assets dedicated to the onerous contract before recognising a separate provision for the onerous contract? "]
[null,null,null,null,null,null,null,null,"Restructuring"]
[null,null,null,"37E",1,"37E","37E",null,"Has the entity planned or embarked on a restructuring of the business, i.e. a programme that is planned and controlled by management that materially changes the scope of the business undertaken by the entity; or the manner in which business is conducted?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["37E-Y",null,null,"37EC1",2,"37E",null,"IAS 37:71","Is a provision for restructuring recognised when, and only when all the criteria for recognition of a provision (set out in paragraph 14 of IAS 37 – see Tailoring question 37A) are met?"]
["37E-Y","37EC1-G",null,null,null,null,null,null,"Note: Paragraphs 72 to 83 of IAS 37 (see below) set out how the general recognition criteria apply to restructurings."]
["37E-Y",null,null,null,null,"37E",null,"IAS 37:72","For restructuring provisions, is a constructive obligation to restructure recognised when and only when both of the following conditions are met:"]
["37E-Y",null,null,null,null,null,null,null,"a)      the entity has a detailed formal plan for the restructuring, identifying at least:"]
["37E-Y",null,null,null,null,null,null,null,"i)        the business or part of the business concerned;"]
["37E-Y",null,null,null,null,null,null,null,"ii)       the principal location affected;"]
["37E-Y",null,null,null,null,null,null,null,"iii)      the location, function and approximate number of employees who will be compensated for terminating their services;"]
["37E-Y",null,null,null,null,null,null,null,"iv)      the expenditures that will be undertaken;"]
["37E-Y",null,null,null,null,null,null,null,"v)       when the plan will be implemented; and"]
["37E-Y",null,null,null,null,null,null,null,"b)      the entity has raised a valid expectation in those affected that it will carry out the restructuring by starting to implement that plan or announcing its main features to those affected by it?"]
["37E-Y",null,null,"37EC2",2,"37E",null,"IAS 37:74","Has a provision for the restructuring been recognised only where its implementation is planned to begin as soon as possible and to be completed in a time frame that makes significant changes to the plan unlikely?"]
["37E-Y","37EC2-G",null,null,null,null,null,null,"Note: If it is expected that there will be a long delay before the restructuring begins or that the restructuring will take an unreasonably long time, it is unlikely that the plan will raise a valid expectation on the part of others that the entity is at present committed to restructuring, because the timeframe allows opportunities for the entity to change its plans."]
["37E-Y",null,null,"37E1",2,"37E-1",null,"IAS 37:75","Was a management or board decision to restructure taken before the end of the reporting period, and has the entity raised a provision for restructuring? "]
[null,null,null,null,null," ",null,null,"If yes :"]
["37E-Y","37E1-Y",null,null,null,"37E-1"," ","IAS 37:75","Has the entity, before that date:"]
["37E-Y","37E1-Y",null,"37E1C1",3,null,null,null,"a)      started to implement the restructuring plan; or"]
["37E-Y","37E1-Y",null,"37E1C2",3,null,null,null,"b)      announced the main features of the restructuring plan to those affected by it in a sufficiently specific manner to raise a valid expectation in them that the entity will carry out the restructuring?"]
["37E-Y","37E1-Y","OR,37E1C1-G,37E1C2-G",null,null,null,null,null,"Notes: \n\n1)  A management or board decision does not give rise to a constructive obligation unless these two criteria are met."]
["37E-Y","37E1-Y","OR,37E1C1-G,37E1C2-G",null,null,null,null,null,"2)  If an entity starts to implement a restructuring plan, or announces its main features to those affected, only after the reporting period, disclosure is required under IAS 10 Events after the Reporting Period, if the restructuring is material and non-disclosure could influence the economic decisions that users make on the basis of the financial statements. "]
["37E-Y","37E1-Y","OR,37E1C1-G,37E1C2-G",null,null,null,null,null,"2)  If an entity starts to implement a restructuring plan, or announces its main features to those affected, only after the reporting period, disclosure is required under IAS 10 Events after the Reporting Period, if the restructuring is material and non-disclosure could reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements, which provide financial information about a specific reporting entity."]
["37E-Y","37E1-Y","OR,37E1C1-G,37E1C2-G",null,null,null,null,"IAS 37:104","Definition of Material (Amendments to IAS 1 and IAS 8), issued in October 2018, amended paragraph 75. An entity shall apply those amendments prospectively for annual periods beginning on or after 1 January 2020. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact. An entity shall apply those amendments when it applies the amendments to the definition of material in paragraph 7 of IAS 1 and paragraphs 5 and 6 of IAS 8."]
["37E-Y",null,null,null,null,"37E",null,"IAS 37:78","Is the recognition of an obligation for the sale of an operation delayed until the entity is committed to the sale (i.e. when there is a binding sale agreement)?"]
["37E-Y",null,null,"37E2",2,"37E-2",null,"IAS 37:79","Is the sale of an operation envisaged as part of a restructuring?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["37E-Y","37E2-Y",null,null,null,"37E-2"," ","IAS 37:79","Have the assets of the operation been reviewed for impairment, under IAS 36 Impairment of Assets (see the IAS 36 section of this questionnaire)?"]
["37E-Y",null,null,null,null,"37E",null,"IAS 37:80","Are any restructuring provisions recognised restricted to include only the direct expenditures arising from the restructuring, which are those that are both"]
["37E-Y",null,null,null,null,null,null,null,"a)      necessarily entailed by the restructuring; and"]
["37E-Y",null,null,null,null,null,null,null,"b)      not associated with the ongoing activities of the entity?"]
["37E-Y",null,null,null,null,"37E",null,"IAS 37:81","Does the restructuring provision exclude the following costs:"]
["37E-Y",null,null,"37EC3",2,null,null,null,"a)      retraining or relocating continuing staff?"]
["37E-Y",null,null,"37EC4",2,null,null,null,"b)      marketing? or"]
["37E-Y",null,null,"37EC5",2,null,null,null,"c)       investment in new systems and distribution networks?"]
["37E-Y","OR,37EC3-G,37EC4-G,37EC5-G",null,null,null,null,null,null,"Note: These expenditures relate to the future conduct of the business and are not liabilities for restructuring at the end of the reporting period."]
[null,null,null,null,null,null,null,null,"IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds"]
["-G",null,null,null,null,null,null,null,"Note: IFRIC 5 addresses the accounting for decommissioning, restoration and environmental rehabilitation funds, which are used to segregate assets to fund some or all of the costs of decommissioning plant (e.g. nuclear plant) or certain equipment (such as cars), or in undertaking environmental rehabilitation (e.g. rectifying pollution of water). These funds may have one of a number of structures, which are discussed in the Interpretation. The issues addressed in IFRIC 5 are how should a contributor account for its interest in a fund and, when an contributor has an obligation to make additional contributions, how should that obligation be accounted for."]
[null,null,null,null,null,null,null,null,"Accounting for an interest in a fund"]
[null,null,null,"37F",1,"37F","37F",null,"Did the entity have an interest in, or have an obligation to make potential additional contributions to, a fund or a trust in order to segregate assets to fund some or all of the costs of decommissioning, restoration and environmental rehabilitation?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["37F-Y",null,null,null,null,"37F",null,"IFRIC 5:7","Unless the entity (the contributor) is not liable to pay decommissioning costs, even if the fund fails to pay, has the entity recognised separately:"]
["37F-Y",null,null,null,null,null,null,null,"a)      its obligation to pay decommissioning costs as a liability; and"]
["37F-Y",null,null,null,null,null,null,null,"b)      its interest in the fund?"]
["37F-Y",null,null,"37F4",2,"37F-4",null,"IFRIC 5:8","Does the entity have control or joint control of, or significant influence over the fund by reference to IFRS 10, IFRS 11 and IAS 28?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["37F-Y","37F4-Y",null,null,null,"37F-4"," ","IFRIC 5:8","Has it accounted for its interest in the fund in accordance with IFRS 10, IFRS 11 and IAS 28?"]
[null,null,null,null,null," ",null,null,"If no :"]
["37F-Y","37F4-N",null,null,null,"37F-4",null,"IFRIC 5:9","Has the entity recognised the right to receive reimbursement from the fund as a reimbursement in accordance with IAS 37?"]
["37F-Y",null,null,"37F2",2,"37F-2",null,"IFRIC 5:9","Has a right to receive reimbursement from the fund been recognised?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["37F-Y","37F2-Y",null,null,null,"37F-2"," ","IFRIC 5:9","Has it been measured at the lower of:"]
["37F-Y","37F2-Y",null,null,null,null,null,null,"a)      the amount of the decommissioning obligation recognised; and"]
["37F-Y","37F2-Y",null,null,null,null,null,null,"b)      the contributor’s share of the fair value of the net assets of the fund attributable to contributors?"]
["37F-Y","37F2-Y",null,null,null,"37F-2"," ","IFRIC 5:9","Have any changes in the carrying value of the right to receive reimbursement other than contributions to and payments from the fund been recognised in profit or loss in the period in which these changes occur?"]
["37F-Y",null,null,null,null,null,null,null,"Accounting for obligations to make additional contributions"]
["37F-Y",null,null,"37F3",2,"37F-3",null,"IFRIC 5:10","Does a contributor have an obligation to make potential additional contributions (e.g. in the event of the bankruptcy of another contributor, or if the value of the investment assets held by the fund decreases to an extent that they are insufficient to fulfil the fund’s reimbursement obligations)?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["37F-Y","37F3-Y",null,null,null,"37F-3"," ","IFRIC 5:10","Has the entity recognised a liability for such additional contributions if, and only if, it is probable that additional contributions will be made?"]
[null,null,null,null,null,null,null,null,"IFRIC 6  Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment (WE&EE)"]
["-G",null,null,null,null,null,null,null,"Note: IFRIC 6 provides guidance on the recognition in the financial statements of producers of liabilities for waste management under the EU directive on WE&EE in respect of sales of historical household equipment. See IFRIC 6 for more background information."]
[null,null,null,"37G",1,"37G","37G",null,"Does the entity have any obligations related to decommissioning of waste electrical and electronic equipment pursuant to the European Union’s Directive on Waste Electrical and Electronic Equipment (WE&EE)?"]
["37G-G",null,null,null,null,null,null,"IFRIC 6:7","Note: If, under national legislation, new waste from private households is treated in a similar manner to historical waste from private households, the detailed compliance questions for 37G apply by reference in the hierarchy in paragraphs 10 to 12 of IAS 8  Accounting Policies, Changes in Accounting Estimates and Errors. The IAS 8 hierarchy is also relevant for other regulations that impose obligations in a way that is similar to the cost attribution model specified in the EU Directive."]
[null,null,null,null,null," ",null,null,"If yes :"]
["37G-Y",null,null,"37GC1",2,"37G",null,"IFRIC 6:9","Have obligations related to decommissioning of WE&EE been provided for based on the entity’s participation in the market during the measurement period as defined by the Member State? "]
["37G-Y","37GC1-G",null,null,null,null,null,null,"Note: Because the obligation for historical household equipment is linked to participation in the market during the measurement period, rather than to production or sale of the items to be disposed of, there is no obligation unless and until a market share exists during the measurement period. The timing of the obligating event may also be independent of the particular period in which the activities to perform the waste management are undertaken and the related costs incurred."]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS37P","index":68,"n_rows":61,"n_cols":11,"rows_kept":61,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"IAS 37","Provisions, Contingent Liabilities and Contingent Assets",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 37, which prescribes the accounting for provisions (including provisions for restructuring and onerous contracts), contingent liabilities and contingent assets.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Hide"]
["-G",null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time",null,null,"Yes"]
["-G",null,null,null,null,null,"IAS 37:102","IFRS 16, issued in January 2016, amended paragraph 5. An entity shall apply that amendment for annual periods beginning on or after 1 January 2019.",null,null,"No"]
["-G",null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n\n",null,null,"Guidance"]
["-G",null,null,null,null,null,"IAS 37:103","IFRS 17, issued in May 2017, amended paragraph 5. An entity shall apply that amendment when it applies IFRS 17."]
["-G",null,null,null,null,null,"IAS 37:104","Definition of Material (Amendments to IAS 1 and IAS 8), issued in October 2018, amended paragraph 75. An entity shall apply those amendments prospectively for annual periods beginning on or after 1 January 2020. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact. An entity shall apply those amendments when it applies the amendments to the definition of material in paragraph 7 of IAS 1 and paragraphs 5 and 6 of IAS 8."]
["-G",null,null,null,null,null,"IAS 37:10","Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, added a footnote to the definition of a liability in paragraph 10 of IAS 37 following the revision of the definition of a liability in the Conceptual Framework. An entity shall apply that amendment when it applies the revised Conceptual Framework. "]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,"Reimbursements"]
[null,null,"37A",1,"37A","37A",null,"Did the entity have any contingent assets or reimbursements?"]
[null,null,null,null," ",null,null,"If yes :"]
["37A-Y",null,"37AC1",2,"37A",null,"IAS 37:53","Where some or all of the expenditure required to settle a provision is expected to be reimbursed by another party, and that reimbursement is recognised in the statement of financial position, it shall be treated as a separate asset."]
["37A-Y","37AC1-G",null,null,null,null,"IAS 37:53","Note: The reimbursement shall be recognised when, and only when, it is virtually certain that reimbursement will be received if the entity settles the obligation. The amount recognised for the reimbursement shall not exceed the amount of the provision."]
["37A-Y",null,"37AC2",2,"37A",null,"IAS 37:54","In the statement of comprehensive income, the expense relating to a provision may be presented net of the amount recognised for a reimbursement."]
["37A-Y","37AC2-G",null,null,null,null,"IAS 37:54","Note: A net presentation as described is permitted, but not required."]
[null,null,null,null,null,null,null,"Provisions"]
[null,null,"37B",1,"37B","37B",null,"Did the entity have any provisions?"]
[null,null,null,null," ",null,null,"If yes :"]
["37B-Y",null,"37BC1",2,"37B",null,null,"For each class of provision, an entity shall disclose:"]
["37B-Y","37BC1-G",null,null,null,null,null,"Notes:"]
["37B-Y","37BC1-G",null,null,null,null,"IAS 37:84","1)      Comparative information is not required for the reconciliation prescribed in paragraph 84 of IAS 37."]
["37B-Y","37BC1-G",null,null,null,null,"IAS 37:87","2)      In determining which provisions or contingent liabilities may be aggregated to form a class, it is necessary to consider whether the nature of the items is sufficiently similar for a single statement about them to fulfil the requirements of paragraphs 85(a) and (b) (see below) and 86(a) and (b) of IAS 37 (see Tailoring question 37C). Thus, it may be appropriate to treat as a single class of provision amounts relating to warranties of different products, but it would not be appropriate to treat as a single class amounts relating to normal warranties and amounts that are subject to legal proceedings."]
["37B-Y",null,null,null,"37B",null,"IAS 37:84(a)","a)      the carrying amount at the beginning and end of the period;"]
["37B-Y",null,null,null,"37B",null,"IAS 37:84(b)","b)      additional provisions made in the period, including increases to existing provisions;"]
["37B-Y",null,null,null,"37B",null,"IAS 37:84(c)","c)       amounts used (i.e. incurred and charged against the provision) during the period;"]
["37B-Y",null,null,null,"37B",null,"IAS 37:84(d)","d)      unused amounts reversed during the period; and"]
["37B-Y",null,null,null,"37B",null,"IAS 37:84(e)","e)      the increase during the period in the discounted amount arising from the passage of time and the effect of any change in the discount rate."]
["37B-Y",null,"37BC2",2,"37B",null,null,"An entity shall disclose the following for each class of provision:"]
["37B-Y","37BC2-G",null,null,null,null,"IAS 37:9","Notes:\n\n1)   Where a restructuring meets the definition of a discontinued operation, additional disclosures may be required by IFRS 5 Non-current Assets Held for Sale and Discontinued Operations."]
["37B-Y","37BC2-G",null,null,null,null,"IAS 37:26","2)   In the extremely rare case where no reliable estimate of an obligation can be made, and therefore a liability exists that cannot be recognised, that liability is disclosed as a contingent liability (see paragraph 86 of IAS 37)."]
["37B-Y","37BC2-G",null,null,null,null,"IAS 37:75","3)   If an entity has started to implement a restructuring plan, or announced its main features to those affected, only after the reporting period, disclosure is required under IAS 10 Events after Reporting Period if the restructuring is material and non-disclosure could influence the economic decisions that users make on the basis of the financial statements."]
["37B-Y","37BC2-G",null,null,null,null,null,"3)  If an entity starts to implement a restructuring plan, or announces its main features to those affected, only after the reporting period, disclosure is required under IAS 10 Events after the Reporting Period, if the restructuring is material and non-disclosure could reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements, which provide financial information about a specific reporting entity."]
["37B-Y","37BC2-G",null,null,null,null,"IAS 37:104","Definition of Material (Amendments to IAS 1 and IAS 8), issued in October 2018, amended paragraph 75. An entity shall apply those amendments prospectively for annual periods beginning on or after 1 January 2020. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact. An entity shall apply those amendments when it applies the amendments to the definition of material in paragraph 7 of IAS 1 and paragraphs 5 and 6 of IAS 8."]
["37B-Y",null,null,null,"37B",null,"IAS 37:85(a)","a)      a brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits;"]
["37B-Y",null,null,null,"37B",null,"IAS 37:85(b)","b)      an indication of the uncertainties about the amount or timing of those outflows; "]
["37B-Y",null,null,null,"37B",null,"IAS 37:85(b)","c)       where necessary to provide adequate information, the major assumptions made concerning future events, as addressed in paragraph 48 of IAS 37; and"]
["37B-Y",null,null,null,"37B",null,"IAS 37:85(c)","d)      the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement."]
[null,null,null,null,null,null,null,"Contingent liabilities"]
[null,null,"37C",1,"37C","37C",null,"Did the entity have any contingent liabilities?"]
[null,null,null,null," ",null,null,"If yes :"]
["37C-Y",null,null,null,"37C",null,null,"Unless the possibility of any outflow in settlement is remote, an entity shall disclose for each class of contingent liability at the end of the reporting period: "]
["37C-Y",null,null,null,"37C",null,"IAS 37:86","a)      a brief description of the nature of the contingent liability;"]
["37C-Y",null,null,null,"37C",null,"IAS 37:86(a)","b)      an estimate of its financial effect, measured under paragraphs 36 to 52 of IAS 37 (where practicable);"]
["37C-Y",null,null,null,"37C",null,"IAS 37:86(b)","c)       an indication of the uncertainties relating to the amount or timing of any outflow (where practicable); and"]
["37C-Y",null,null,null,"37C",null,"IAS 37:86(c)","d)      the possibility of any reimbursement (where practicable)."]
["37C-Y",null,null,null,"37C",null,"IAS 37:88","Where a provision and a contingent liability arise from the same set of circumstances, an entity makes the disclosures required by paragraphs 84 to 86 of IAS 37 in a way that shows the link between the provision and the contingent liability."]
["37A-Y",null,null,null,null,null,null,"Contingent assets"]
["37A-Y",null,null,null,"37A",null,"IAS 37:89","Where an inflow of economic benefits is probable, an entity shall disclose:"]
["37A-Y",null,null,null,"37A",null,null,"a)      a brief description of the nature of the contingent assets at the end of the reporting period; and"]
["37A-Y",null,null,null,"37A",null,null,"b)      where practicable, an estimate of their financial effect, measured using the principles set out for provisions in paragraphs 36 to 52 of IAS 37."]
["37A-Y",null,null,null,"37A",null,"IAS 37:90","It is important that disclosures for contingent assets avoid giving misleading indications of the likelihood of income arising."]
["OR,37A-Y,37B-Y,37C-Y",null,null,null,null,null,null,"Explanation of information not disclosed"]
["OR,37A-Y,37C-Y",null,null,null,"37A, 37C",null,"IAS 37:91","Where any of the information required by paragraphs 86 and 89 of IAS 37 is not disclosed because it is not practicable to do so, that fact shall be stated."]
["OR,37A-Y,37B-Y,37C-Y",null,null,null,"37A, 37B, 37C",null,"IAS 37:92","In the extremely rare cases where disclosure of some or all of the information required by paragraphs 84 to 85 of IAS 37 (Tailoring question 37B) or paragraphs 86 to 89 of IAS 37 (see above) can be expected to prejudice seriously the position of the entity in a dispute with other parties on the subject matter of the provision, contingent liability or contingent asset, an entity need not disclose the information, but instead shall disclose the general nature of the dispute, together with the fact that, and reason why, the information has not been disclosed."]
[]
[null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS38A","index":69,"n_rows":365,"n_cols":13,"rows_kept":365,"cut":false,"hidden":false,"merged":[[349,10,351,10]]}
["p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,null,"IAS 38","Intangible Assets",null,null,"No"]
[null,null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IAS 38 which prescribes the accounting treatment for intangible assets that are not specifically dealt with in another Standard. The principal issues are when an intangible asset may be recognised, as well as the determination of the subsequent carrying amount. The Standard prescribes certain criteria that should be met before an intangible asset may be recognised. SIC 32 Intangible Assets – Web Site Costs provides guidance on the accounting treatment for internal expenditure on the development and operation of an entity's own web site for internal or external access.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"IAS 38:130L","IFRS 16, issued in January 2016, amended paragraphs 3, 6, 113 and 114. An\nentity shall apply those amendments for annual reporting periods beginning on or after 1 January 2019.",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"SIC 32","IFRS 16, issued in January 2016, amended paragraph 6. An entity shall apply that amendment for annual reporting periods beginning on or after 1 January 2019.",null,null,"No"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"IAS 38:130M","IFRS 17, issued in May 2017, amended paragraph 3. An entity shall apply that amendment when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,"IAS 38:8","Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, added a footnote to the definition of an asset in paragraph 8 of IAS 38 following the revision of the definition of an asset in the Conceptual Framework. An entity shall apply that amendment when it applies the revised Conceptual Framework. "]
["-G",null,null,null,null,null,null,null,"SIC 32.5","Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, amended paragraph 5 of SIC-32 following the revision the Conceptual Framework. The amendment clarifys that the reference to the Conceptual Framework in SIC-32 should be taken to refer to the Conceptual Framework as revised in 2018. An entity shall apply that amendment when it applies the revised Conceptual Framework. "]
["-G",null,null,null,null,null,null,null,"IAS 38:2","SCOPE NOTE \n\nIAS 38 should be applied in accounting for all intangible assets except:"]
["-G",null,null,null,null,null,null,null,null,"a)      intangible assets within the scope of another Standard (e.g. goodwill acquired in a business combinations, deferred tax assets, leases, assets arising from employee benefits, intangibles held for sale in the ordinary course of business (inventories), deferred acquisition costs and intangible assets arising from insurance contracts and non-current intangible assets classified as held for sale in accordance with IFRS 5 Non-current Assets held for Sale and Discontinued Operations;\n\nb)      financial assets (as defined in IAS 32 Financial Instrument: Presentation)\n\nc)       the recognition and measurement of exploration and evaluation assets (see IFRS 6 Exploration for and Evaluation of Mineral Resources) and \n\nd)       expenditure on the development and extraction of minerals, oil, natural gas and similar non-regenerative resources."]
["-G",null,null,null,null,null,null,null,"IAS 38:3","If another Standard prescribes the accounting for a specific type of intangible asset, an entity applies that Standard instead of this Standard. For example, this Standard does not apply to: \n\na) intangible assets held by an entity for sale in the ordinary course of business (see IAS 2 Inventories)."]
["-G",null,null,null,null,null,null,null,null,"b) deferred tax assets (see IAS 12 Income Taxes).\n\nc) leases of intangible assets accounted for in accordance with IFRS 16 Leases.\n\nd) assets arising from employee benefits (see IAS 19 Employee Benefits). \n\ne) financial assets as defined in IAS 32. The recognition and measurement of some financial assets are covered by IFRS 10 Consolidated Financial Statements, IAS 27 Separate Financial Statements and IAS 28 Investments in Associates and Joint Ventures.\n\nf) goodwill acquired in a business combination (see IFRS 3 Business Combinations). \n\ng) deferred acquisition costs, and intangible assets, arising from an insurer’s contractual rights under insurance contracts within the scope of IFRS 4 Insurance Contracts. IFRS 4 sets out specific disclosure requirements for those deferred acquisition costs but not for those intangible assets. Therefore, the disclosure requirements in this Standard apply to those intangible assets. \n\ng) contracts within the scope of IFRS 17 Insurance Contracts.\n\nh) non-current intangible assets classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations\n\ni) assets arising from contracts with customers that are recognised in accordance with IFRS 15 Revenue from Contracts with Customers."]
["-G",null,null,null,null,null,null,null,"IAS 38:130M","IFRS 17, issued in May 2017, amended paragraph 3. An entity shall apply that amendment when it applies IFRS 17."]
["-G",null,null,null,null,null,null,null,"IAS 38:5","IAS 38 does apply to, among other things, expenditure on advertising, training, start-up, research and development activities."]
["-G",null,null,null,null,null,null,null,"IAS 38:6","Rights held by a lessee under licensing agreements for items such as motion picture films, video recordings, plays, manuscripts, patents and copyrights are within the scope of this Standard and are excluded from the scope of IFRS 16."]
["-G",null,null,null,null,null,null,null,"IAS 38:4","Some intangible assets may be contained in or on a physical substance, such as a compact disk (computer software), legal documentation (licence or patent) or film. In determining whether an asset that incorporates both intangible and tangible elements should be treated under IAS 16 Property Plant and Equipment or as an intangible asset under IAS 38, the entity uses judgement as to which element is more significant."]
["-G",null,null,null,null,null,null,null,null,"DEFINITIONS"]
["-G",null,null,null,null,null,null,null,"IAS 38:8","An intangible asset is an identifiable non-monetary asset without physical substance. \n\nAn asset is defined as a resource, controlled by the entity as a result of past events from which future economic benefits are expected to flow."]
["-G",null,null,null,null,null,null,null,null,"Note: The definition of an asset in IAS 38 was not revised following the revision\nof the definition of an asset in the Conceptual Framework for Financial Reporting\nissued in 2018."]
["-G",null,null,null,null,null,null,null,null,"Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, added a footnote to the definition of an asset in paragraph 8 of IAS 38 following the revision of the definition of an asset in the Conceptual Framework. An entity shall apply that amendment when it applies the revised Conceptual Framework. "]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,"Detailed compliance Questions"]
[null,null,null,null,null,null,null,null,null,"Intangible assets"]
["-G",null,null,null,null,null,null,null,null,"Note: The recognition of an item as an intangible asset requires that it meets the definition of an intangible asset. In order to meet the definition of an intangible asset, it must be identifiable, controlled by the entity and it must be expected that it will provide future economic benefits to the entity."]
[null,null,null,null,null,null,null,null,null,"Identifiability"]
[null,null,null,null,"38A",1,"38A","38A",null,"Did the entity hold or acquire any intangible assets (for example intellectual property, trademarks, brands, patents, copyrights or customer lists) during the year?"]
[null,null,null,null,"38B",1,"38B","38B",null,"Does the entity recognise any intangible assets that have been generated internally (for example designs, processes, customer lists or web sites) on its statement of financial position?"]
["38B-G",null,null,null,null,null,"38B"," ","IAS 38:51, 38.53","Note: It is sometimes difficult to assess whether an internally generated intangible asset qualifies for recognition. In particular it is difficult to identify whether, and the point of time when, there is an identifiable asset that will generate probable future economic benefits; and to determine the cost of the asset reliably."]
["38B-G",null,null,null,null,null,null,null,null,"Therefore, IAS 38 prescribes additional criteria that need to be satisfied before an entity may recognise an internally generated intangible asset. For this purpose the process of generating an intangible asset internally is taken to comprise of a research phase and a development phase. Expenses incurred in the research phase should be expensed, whereas some of the costs incurred during the development phase may be capitalised."]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,38A-Y,38B-Y",null,null,null,null,null,"38A, B",null,"IAS 38:11 & 12","Are all intangible assets recognised by the entity either:"]
["OR,38A-Y,38B-Y",null,null,null,null,null,null,null,null,"a) separable (i.e. capable of being separated or divided from the entity and sold, transferred, licensed, rented or exchanged, either individually or together with a related contract, identifiable asset or liability, regardless of whether the entity intends to do so); OR"]
["OR,38A-Y,38B-Y",null,null,null,null,null,null,null,null,"b) arising from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or from other rights and obligations?"]
["OR,38A-Y,38B-Y",null,null,null,null,null,null,null,null,"Control"]
["OR,38A-Y,38B-Y",null,null,null,"38ABC1",2,"38A, B",null,"IAS 38:13","For all intangible assets recognised by the entity, does the entity have the power to obtain the future economic benefits from the intangible asset as well as the ability to restrict the access of others to those benefits?"]
["OR,38A-Y,38B-Y","38ABC1-G",null,null,null,null,null,null,null,"Notes:"]
["OR,38A-Y,38B-Y","38ABC1-G",null,null,null,null,null,null,"IAS 38:13","1) Control normally stems from legal rights that are enforceable in a court of law, but it is possible that the entity is able to control the future economic benefits in some other way."]
["OR,38A-Y,38B-Y","38ABC1-G",null,null,null,null,null,null,"IAS 38:14","2) Market and technical knowledge may give rise to future economic benefits. An entity controls those benefits if, for example, the knowledge is protected by legal rights such as copyrights, a restraint of trade agreement (where permitted) or by a legal duty on employees to maintain confidentiality."]
["OR,38A-Y,38B-Y","38ABC1-G",null,null,null,null,null,null,"IAS 38:15","3) An entity may have a team of skilled staff and may be able to identify incremental staff skills leading to future economic benefits from training. The entity may also expect that the staff will continue to make their skills available to the entity. However, an entity usually has insufficient control over the expected future economic benefits arising from a team of skilled staff and from training for these items to meet the definition of an intangible asset. For a similar reason, specific management or technical talent is unlikely to meet the definition of an intangible asset, unless it is protected by legal rights to use it and to obtain the future economic benefits expected from it, and it also meets the other parts of the definition."]
["OR,38A-Y,38B-Y","38ABC1-G",null,null,null,null,null,null,"IAS 38:16","4) An entity may have a portfolio of customers or a market share and expect that, because of its efforts in building customer relationships and loyalty, the customers will continue to trade with the entity. However, in the absence of legal rights to protect, or other ways to control, the relationships with customers or the loyalty of the customers to the entity, the entity usually has insufficient control over the expected economic benefits from customer relationships and loyalty for such items (e.g. portfolio of customers, market shares, customer relationships and customer loyalty) to meet the definition of intangible assets. In the absence of legal rights to protect customer relationships, exchange transactions for the same or similar non-contractual customer relationships (other than as part of a business combination) provide evidence that the entity is nonetheless able to control the expected future economic benefits flowing from the customer relationships. Because such exchange transactions also provide evidence that the customer relationships are separable, those customer relationships meet the definition of an intangible asset."]
["OR,38A-Y,38B-Y",null,null,null,null,null,null,null,null,"Future economic benefits"]
["OR,38A-Y,38B-Y",null,null,null,"38ABC2",2,"38A, B"," ","IAS 38:17","For all intangible assets recognised by the entity, can the entity demonstrate that future economic benefits are expected to flow from the intangible asset?"]
["OR,38A-Y,38B-Y","38ABC2-G",null,null,null,null,null,null,null,"Note: The future economic benefits flowing from an intangible asset may include revenue from the sale of products or services, cost savings, or other benefits resulting from the use of the asset by the entity. For example, the use of intellectual property in a production process may reduce future production costs rather than increase future revenues."]
["OR,38A-Y,38B-Y",null,null,null,null,null,null,null,null,"Recognition and measurement"]
["OR,38A-Y,38B-Y",null,null,null,null,null,null,null,null,"Recognition – general"]
["OR,38A-Y,38B-Y",null,null,null,null,null,"38A, B",null,"IAS 38:18, & 21","Is an item recognised as an intangible asset if, and only if:"]
["OR,38A-Y,38B-Y",null,null,null,null,null,null,null,null,"a) it meets the definition of an intangible asset (see above);"]
["OR,38A-Y,38B-Y",null,null,null,null,null,null,null,null,"b) it is probable that the future economic benefits that are attributable to the asset will flow to the entity; and"]
["OR,38A-Y,38B-Y",null,null,null,null,null,null,null,null,"c) the cost of the asset can be measured reliably?"]
[null,null,null,null,"38E",1,"38E","38E",null,"Did the entity incur additional expenditure, relating to an existing item of intangible assets during the year?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38E-Y",null,null,null,"38EC1",2,"38E"," ","IAS 38:20","Is subsequent expenditure on brands, mastheads, publishing titles, customer lists and items similar in substance (whether externally acquired or internally generated) always recognised in profit or loss as incurred?"]
["38E-Y","38EC1-G",null,null,null,null,null,null,null,"Note: The nature of intangible assets is such that, in many cases, there are no additions to such an asset or replacements of part of it. Accordingly, most subsequent expenditures are likely to maintain the expected future economic benefits embodied in an existing intangible asset rather than meet the definition of an intangible asset and the recognition criteria in this Standard. In addition, it is often difficult to attribute subsequent expenditure directly to a particular intangible asset rather than to the business as a whole. Therefore, only rarely will subsequent expenditure - expenditure incurred after the initial recognition of an acquired intangible asset or after completion of an internally-generated intangible asset - be recognised in the carrying amount of an asset.",null,null,"*"]
["OR,38A-Y,38B-Y",null,null,null,"38ABC3",2,"38A,B",null,"IAS 38:22 & 23","Does the entity assess the probability of expected future economic benefits from intangible assets using reasonable and supportable assumptions that represent management’s best estimate of the set of economic conditions that will exist over the useful life of the asset?"]
["OR,38A-Y,38B-Y","38ABC3-G",null,null,null,null,null,null,null,"Note: Greater weight must be given to external evidence."]
["OR,38A-Y,38B-Y",null,null,null,null,null,null,null,null,"Measurement – general"]
["OR,38A-Y,38B-Y",null,null,null,"38ABC4",2,"38A, B",null,"IAS 38:24","Are intangible assets measured initially at cost?"]
["OR,38A-Y,38B-Y","38ABC4-G",null,null,null,null,null,null,null,"Note: The cost of the asset will be determined differently depending on how the asset was acquired – e.g. separate acquisition, as part of a business combination, by way of a government grant or as an exchange of assets. In respect of the cost of internally-generated intangible – see general guidance to Separate acquisition."]
[null,null,null,null,null,null,null,null,null,"Separate acquisition"]
["-G",null,null,null,null,null,null,null,"IAS 38:25","Note: Normally, the price an entity pays to acquire separately an intangible asset reflects expectations about the probability that the expected future economic benefits embodied in the asset will flow to the entity. In other words, the entity expects there to be an inflow of economic benefits, even if there is uncertainty about the timing or the amount of the inflow. Therefore, the probability recognition criterion in paragraph 21(a) of IAS 38 (see above) is always considered to be satisfied for separately acquired intangible assets."]
["-G",null,null,null,null,null,null,null,"IAS 38:26","In addition, the cost of a separately acquired intangible asset can usually be measured reliably. This is particularly so when the purchase consideration is in the form of cash or other monetary assets."]
["38A-Y",null,null,null,"38A1",2,"38A-1",null,"IAS 38:27","Was an intangible asset acquired by separate acquisition?"]
[null,null,null,null,null,null,null," ",null,"If yes :"]
["38A-Y","38A1-Y",null,null,"38A1C1",3,"38A-1",null,"IAS 38:27","Does the cost include: its purchase price (after deducting trade discounts and rebates), any import duties and non-refundable purchase taxes, and any directly attributable expenditure on preparing the asset for its intended use?"]
["38A-Y","38A1-Y","38A1C1-G",null,null,null,null,null,"IAS 38:28","Note: Directly attributable costs can include (but are not limited to) the following:"]
["38A-Y","38A1-Y","38A1C1-G",null,null,null,null,null,null,"• employee benefit costs and professional fees arising directly from bringing the asset to working condition"]
["38A-Y","38A1-Y","38A1C1-G",null,null,null,null,null,null,"• costs of testing whether an asset is functioning properly."]
[null,null,null,null,"38D",1,"38D","38D",null,"Did the entity incur expenditure on starting up an operation or business, training or advertising & promotion?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38A-Y","38A1-Y",null,null,null,null,"38A-1",null,"IAS 38:29 - 31","Have the following been excluded from the cost capitalised for a separately-acquired intangible asset:"]
["38A-Y","38A1-Y",null,null,null,null,null,null,null,"a) administrative and other general overhead costs?"]
["38A-Y","38A1-Y",null,null,null,null,null,null,null,"b) costs of conducting business in a new location or with a new customer?"]
["38A-Y","38A1-Y",null,null,null,null,null,null,null,"c) costs of introducing a new product or service (including advertising and promotional costs)?"]
["38A-Y","38A1-Y",null,null,null,null,null,null,null,"d) costs incurred in using or redeploying an intangible asset?"]
["38A-Y","38A1-Y",null,null,null,null,null,null,null,"e) costs incurred while an asset capable of operating in the manner intended by management had not yet been brought into use?"]
["38A-Y","38A1-Y",null,null,null,null,null,null,null,"f) initial operating losses?"]
["38A-Y","38A1-Y",null,null,null,null,null,null,null,"g) income and related expenses of incidental operations?"]
["38A-Y","38A1-Y",null,null,null,null,"38A-1"," ","IAS 38:30","Has the entity ceased to capitalise costs of a separately-acquired intangible asset once the asset is in the condition necessary for it to be capable of operating in the manner intended by management?"]
["38A-Y","38A1-Y",null,null,"38A11",3,"38A-1-1",null,"IAS 38:32","Is payment for an intangible asset deferred beyond normal credit terms?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38A-Y","38A1-Y","38A11-Y",null,null,null,"38A-1-1"," ","IAS 38:32","Is its cost calculated as the cash price equivalent and the difference between this amount and the total payments recognised as an interest expense over the credit period (unless capitalised in accordance with IAS 23 Borrowing Costs)?"]
["38A-Y",null,null,null,null,null,null,null,null,"Acquisition as part of a business combination"]
["38A-Y",null,null,null,"38A2",2,"38A-2",null,"IAS 38:34","Was an intangible asset acquired as part of an acquisition of another entity/business (a business combination)?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38A-Y","38A2-Y",null,null,null,null,"38A-2"," ","IAS 38: 34","Is the intangible asset recorded separately from goodwill (irrespective of whether the asset had been recognised by the acquiree) if:"]
["38A-Y","38A2-Y",null,null,null,null,null,null,null,"a) it meets the definition of an intangible asset (controlled and expected to provide future benefits); and"]
["38A-Y","38A2-Y",null,null,"38A2C1",3,null,null,null,"b) is identifiable, i.e. is separable or arises from contractual or other legal rights?"]
["38A-Y","38A2-Y","38A2C1-G",null,null,null,null,null,null,"Please refer to the IFRS 3 section of this questionnaire for guidance on the initial treatment of an intangible asset acquired in a business combination."]
["38A-Y","38A2-Y","38A2C1-G",null,null,null,null,null,"IAS 38:33","Notes:"]
["38A-Y","38A2-Y","38A2C1-G",null,null,null,null,null,null,"1) The fair value of an intangible asset will reflect market participants' expectations at the acquisition date about the probability that the future economic benefits embodied in the asset will flow to the entity. In other words, the entity expects there to be an inflow of economic benefits, even if there is uncertainty about the timing or the amount of the inflow. Therefore, the probability recognition criterion in paragraph 21(a) of IAS 38 (see above) is always considered to be satisfied for intangible assets acquired in business combinations. If an asset acquired in a business combination is separable or arises from contractual or other legal rights, sufficient information exists to measure reliably the fair value of the asset. Thus, the reliable measurement criterion in paragraph 21(b) is always considered to be satisfied for intangible assets acquired in business combinations."]
["38A-Y","38A2-Y","38A2C1-G",null,null,null,null,null,"IAS 38:35","2) If an intangible asset acquired in a business combination is separable or arises from contractual or other legal rights, sufficient information exists to measure reliably the fair value of the asset. When, for the estimates used to measure an intangible asset's fair value, there is a range of possible outcomes with different probabilities, that uncertainty enters into the measurement of the asset's fair value."]
["38A-Y","38A2-Y",null,null,"38A21",3,"38A-2-1\n",null,"IAS 38:34","Did the entity acquire an in-process research and development project through a business combination?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38A-Y","38A2-Y","38A21-Y",null,null,null,"38A-2-1",null,"IAS 38:34","Has the entity recognised an intangible asset when and only when the asset meets the definition of an intangible asset?"]
["38A-Y","38A2-Y",null,null,"38A23",3,"38A-2-3",null,"IAS 38:36","Can an intangible asset acquired in a business combination be separated from a related contract, identifiable asset or liability?"]
[null,null,null,null,null,null,null,null,null,"If no :"]
["38A-Y","38A2-Y","38A23-N",null,"38A23C1",4,"38A-2-3",null,null,"Has the entity recognised the intangible asset separately from goodwill but together with the related item?"]
["38A-Y","38A2-Y","38A23-N","38A23C1-G",null,null,null," ","IAS 38:37","Note: The acquirer may recognise a group of complementary intangible assets as a single asset provided the individual assets in the group have similar useful lives. For example, the terms “brand” and “brand name” are often used as synonyms for trademarks and other marks. However, the former are general marketing terms that are typically used to refer to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise."]
["38A-Y","38A2-Y",null,null,"38A2C2",3,"38A-2"," ","IAS 38:33","For intangible assets acquired in a business combination and recognised separately from goodwill, has the asset been recognised at its fair value at the acquisition date?"]
["38A-Y","38A2-Y","38A2C2-G",null,null,null,null,null,null,"Note: The asset’s fair value at acquisition date is the cost of the intangible assets for the purposes of IAS 38."]
["38A-Y","OR,38A1-Y,38A2-Y",null,null,null,3,"38A-1, 38A-2"," ","IAS 38:43","Is subsequent expenditure on an in-process research or development project that is acquired separately or in a business combination and recognised as an intangible asset:"]
["38A-Y","OR,38A1-Y,38A2-Y",null,null,null,null,null,null,null,"a) recognised as an expense when incurred if it is research expenditure;"]
["38A-Y","OR,38A1-Y,38A2-Y",null,null,null,null,null,null,null,"b) recognised as an expense when incurred if it is development expenditure that does not satisfy the criteria for recognition as an intangible asset in paragraph 57 of IAS 38; and"]
["38A-Y","OR,38A1-Y,38A2-Y",null,null,null,null,null,null,null,"c) added to the carrying amount of the acquired in-process research or development project if it is development expenditure that satisfies the recognition criteria in paragraph 57 of IAS 38?"]
["38A-Y",null,null,null,null,null,null,null,null,"Acquisition by way of government grant"]
["38A-Y",null,null,null,"38A3",2,"38A-3",null,"IAS 38:44","Was an intangible asset acquired by way of a government grant (for example, a free transfer by government of airport landing rights, licences to operate radio or television stations)?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38A-Y","38A3-Y",null,null,"38A3C1",3,"38A-3"," ","IAS 38:44","Has the intangible asset been measured initially at fair value or nominal amount in accordance with IAS 20 Accounting for Government Grants and Disclosure of Government Assistance?"]
["38A-Y",null,null,null,null,null,null,null,null,"Exchange of assets"]
["38A-Y",null,null,null,"38A4",2,"38A-4",null,"IAS 38:45","Has the entity acquired an intangible asset in exchange for a non monetary asset or a combination of monetary and non monetary assets?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38A-Y","38A4-Y",null,null,"38A4C1",3,"38A-4"," ","IAS 38:45","Has the entity measured the intangible asset at fair value unless the exchange transaction lacks commercial substance or the fair value of neither the asset received nor the asset given up can be reliably measured?"]
["38A-Y","38A4-Y","38A4C1-G",null,null,null,null,null,"IAS 38:46","Notes:"]
["38A-Y","38A4-Y","38A4C1-G",null,null,null,null,null,null,"1) The entity is required to measure the intangible asset acquired in exchange for a non monetary asset or a combination of monetary and non monetary assets at fair value even if the entity cannot immediately derecognise the asset given up."]
["38A-Y","38A4-Y","38A4C1-G",null,null,null,null,null,null,"2) An exchange transaction has commercial substance if:"]
["38A-Y","38A4-Y","38A4C1-G",null,null,null,null,null,null,"• the configuration (risk, timing, and amount) of the cash flows of the asset received differs from the configuration of the cash flows of the asset(s) transferred; or"]
["38A-Y","38A4-Y","38A4C1-G",null,null,null,null,null,null,"• the entity-specific value (post tax) of the portion of the entity’s operations affected by the transaction changes as a result of the exchange and"]
["38A-Y","38A4-Y","38A4C1-G",null,null,null,null,null,null,"• the difference determined in either (a) or (b) is significant relative to the fair value of the assets exchanged."]
["38A-Y","38A4-Y",null,null,"38A41",3,"38A-4-1",null,"IAS 38:47","Is an entity able to measure reliably the fair value of either the asset received or the asset given up?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38A-Y","38A4-Y","38A41-Y",null,"38A41C1",3,"38A-4-1"," ","IAS 38:47","Is the fair value of the asset given up used to measure the cost of the acquired intangible asset unless the fair value of the received asset is more clearly evident?"]
["38A-Y","38A4-Y",null,null,"38A42",3,"38A-4-2",null,"IAS 38:45","Is the acquired asset not measured at fair value?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38A-Y","38A4-Y","38A42-Y",null,"38A42C1",3,"38A-4-2"," ","IAS 38:45","Is its cost measured at the carrying amount of the asset given up?"]
["38B-Y",null,null,null,null,null,null,null,null,"Internally generated goodwill"]
[null,null,null,null,null,null,"38B","38B",null,"Does the entity recognise any intangible assets that have been generated internally (for example designs, processes, customer lists or web sites) on its statement of financial position?",null,null,{"$f":"O116","v":0}]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38B-Y",null,null,null,null,null,"38B",null,"IAS 38:48","Does the entity exclude internally generated goodwill from recognition as an asset?"]
[null,null,null,null,null,null,null,null,null,"Internally generated intangible assets"]
[null,null,null,null,"38C",1,"38C","38C",null,"Did the entity incur expenditure related to research and/or development?"]
["38C-G",null,null,null,null,null,"38C"," ","IAS 38:51, 38.53","Note: It is sometimes difficult to assess whether an internally generated intangible asset qualifies for recognition. In particular it is difficult to identify whether, and the point of time when, there is an identifiable asset that will generate probable future economic benefits; and to determine the cost of the asset reliably."]
["38C-G",null,null,null,null,null,null,null,null,"Therefore, IAS 38 prescribes additional criteria that need to be satisfied before an entity may recognise an internally generated intangible asset. For this purpose the process of generating an intangible asset internally is taken to comprise of a research phase and a development phase. Expenses incurred in the research phase should be expensed, whereas some of the costs incurred during the development phase may be capitalised."]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,38B-Y,38C-Y",null,null,null,null,null,"38B, C",null,"IAS 38:52","In assessing whether an internally generated intangible asset has met the recognition criteria, has the entity classified the generation of an intangible asset into:"]
["OR,38B-Y,38C-Y",null,null,null,null,null,null,null,null,"a) a research phase; and"]
["OR,38B-Y,38C-Y",null,null,null,null,null,null,null,null,"b) a development phase?"]
["OR,38B-Y,38C-Y",null,null,null,"38B138C1",2,"38B-1 38C-1",null,"IAS 38:53","Is the entity unable to distinguish the research phase from the development phase for an internal project?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,38B-Y,38C-Y","38B138C1-Y",null,null,null,null,"38B-1 38C-1"," ","IAS 38:53","Has the entity treated the expenditure on that project as if it were incurred in the research phase only (i.e. has the full amount been expensed when incurred)?"]
["38C-Y",null,null,null,null,null,null,null,null,"Research phase"]
["38C-Y",null,null,null,"38C2",2,"38C-2",null,"IAS 38:54","Has the entity recognised expenditure on research (or on the research phase of an internal project)?"]
["38C-Y","38C2-G",null,null,null,null,"38C-2",null,"IAS 38:8 & 56","Note: Research is the original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding."]
["38C-Y","38C2-G",null,null,null,null,null,null,null,"Examples of research activities are:"]
["38C-Y","38C2-G",null,null,null,null,null,null,null,"• activities aimed at obtaining new knowledge;"]
["38C-Y","38C2-G",null,null,null,null,null,null,null,"• the search for, evaluation and final selection of, applications of research findings or other knowledge;"]
["38C-Y","38C2-G",null,null,null,null,null,null,null,"• the search for alternatives for materials, devices, products, processes, systems or services; and"]
["38C-Y","38C2-G",null,null,null,null,null,null,null,"• the formulation, design, evaluation and final selection of possible alternatives for new or improved materials, devices, products, processes, systems or services."]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38C-Y","38C2-Y",null,null,"38C2C1",3,"38C-2",null,"IAS 38:54","Has the entity recognised expenditure on research (or on the research phase of an internal project) as an expense when it is incurred?"]
["38C-Y","38C2-Y","38C2C1-G",null,null,null,null,null,null,"Note: No intangible asset arising from research (or from the research phase of an internal project) shall be recognised."]
["38C-Y",null,null,null,null,null,null,null,null,"Development phase"]
["38C-Y",null,null,null,"38C3",2,"38C-3",null,null,"Is an intangible asset arising from development (or from the development phase of an internal project) recognised?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38C-Y","38C3-G",null,null,null,null,null," ","IAS 38:8","Note: Development is the application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems or services prior to the commencement of commercial production or use."]
["38C-Y","38C3-G",null,null,null,null,null,null,"IAS 38:59","Examples of development activities are:"]
["38C-Y","38C3-G",null,null,null,null,null,null,null,"• the design, construction and testing of pre-production or pre-use prototypes and models;"]
["38C-Y","38C3-G",null,null,null,null,null,null,null,"• the design of tools, jigs, moulds and dies involving new technology;"]
["38C-Y","38C3-G",null,null,null,null,null,null,null,"• the design, construction and operation of a pilot plant that is not of a scale economically feasible for commercial production; and"]
["38C-Y","38C3-G",null,null,null,null,null,null,null,"• the design, construction and testing of a chosen alternative for new or improved materials, devices, products, processes, systems or services."]
["38C-Y","38C3-Y",null,null,null,null,"38C-3"," ","IAS 38:57, 61 & 62","Is it recognised if, and only if, the entity can demonstrate ALL of the following:"]
["38C-Y","38C3-Y",null,null,null,null,null,null,null,"a) the technical feasibility of completing the intangible asset so that it will be available for use or sale;"]
["38C-Y","38C3-Y",null,null,null,null,null,null,null,"b) its intention to complete the intangible asset and use or sell it;"]
["38C-Y","38C3-Y",null,null,null,null,null,null,null,"c) its ability to use or sell the intangible asset;"]
["38C-Y","38C3-Y",null,null,"38C3C1",3,null,null,null,"d) how the intangible asset will generate probable future economic benefits;"]
["38C-Y","38C3-Y","38C3C1-G",null,null,null,null,null,null,"Note: Among other things, the entity is required to demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset."]
["38C-Y","38C3-Y",null,null,null,null,null,null,null,"e) the availability of adequate technical, financial and other resources to complete the development (e.g. business plan, availability of external finance) and to use or sell the intangible asset; and"]
["38C-Y","38C3-Y",null,null,null,null,null,null,null,"f) its ability to measure the expenditure attributable to the intangible asset during its development reliably (through a costing system)?"]
["38C-Y","38C3-Y",null,null,null,null,"38C-3"," ","IAS 38:60","To demonstrate how an intangible asset will generate probable future economic benefits:"]
["38C-Y","38C3-Y",null,null,null,null,null,null,null,"a) does the entity assess the future economic benefits to be received from the asset using the principles in IAS 36 Impairment of Assets?"]
["38C-Y","38C3-Y",null,null,null,null,null,null,null,"b) if the asset will generate economic benefits only in combination with other assets, does entity apply the concept of cash-generating units in IAS 36?"]
["OR,38B-Y,38C-Y",null,null,null,null,null,"38B, C",null,"IAS 38:63 & 64","Has the entity excluded internally generated brands, mastheads, publishing titles, customer lists and items similar in substance from recognition as intangible assets?"]
["OR,38B-Y,38C-Y",null,null,null,null,null,null,null,null,"Cost of an internally generated intangible asset"]
["OR,38B-Y,38C-Y",null,null,null,null,null,"38B, C"," ","IAS 38:65","Is the cost of each internally generated intangible asset the sum of expenditure incurred from the date from which the intangible asset first meets the recognition criteria applicable to internally generated intangible assets (see above)?"]
["OR,38B-Y,38C-Y",null,null,null,"38BCC1",2,"38B, C",null,"IAS 38:66","Does the cost of each internally generated intangible asset comprise all directly attributable costs necessary to create, produce and prepare the asset to be capable of operating in a manner intended by management?"]
["OR,38B-Y,38C-Y","38BCC1-G",null,null,null,null,null,null,null,"Note: Examples of directly attributable costs may include:"]
["OR,38B-Y,38C-Y","38BCC1-G",null,null,null,null,null,null,null,"• costs of materials and services used or consumed in generating an intangible asset;"]
["OR,38B-Y,38C-Y","38BCC1-G",null,null,null,null,null,null,null,"• cost of employee benefits arising from the generation of the intangible asset"]
["OR,38B-Y,38C-Y","38BCC1-G",null,null,null,null,null,null,null,"• fees to register a legal right and"]
["OR,38B-Y,38C-Y","38BCC1-G",null,null,null,null,null,null,null,"• amortisation of patents and licences that are used to generate the intangible asset"]
["OR,38B-Y,38C-Y","38BCC1-G",null,null,null,null,null,null,null,"Please refer to the section of this questionnaire dealing with IAS 23 Borrowing Costs for guidance on capitalising interest as part of the cost of an internally generated intangible asset."]
["OR,38B-Y,38C-Y",null,null,null,null,null,"38B, C",null,"IAS 38:67","Has the entity excluded the following in calculating the cost of an internally generated asset:"]
["OR,38B-Y,38C-Y",null,null,null,null,null,null,null,null,"a) selling, administrative and other general overhead expenditure unless this expenditure can be directly attributed to preparing the asset for use;"]
["OR,38B-Y,38C-Y",null,null,null,null,null,null,null,null,"b) identified inefficiencies and initial operating losses incurred before an asset achieves planned performance; and"]
["OR,38B-Y,38C-Y",null,null,null,null,null,null,null,null,"c) expenditure on training staff to operate the asset?"]
["OR,38A-Y,38B-Y,38C-Y,38D-Y",null,null,null,null,null,null,null,null,"Recognition of an expense"]
["OR,38B-Y,38C-Y",null,null,null,null,null,"38B, C",null,"IAS 38:68","Is expenditure on an intangible item recognised as an expense when it is incurred unless one of the following criteria is met:"]
["OR,38B-Y,38C-Y",null,null,null,"38BCC2",2,null,null,null,"a) it forms part of the cost of an intangible asset that meets the recognition criteria set out above; or"]
["OR,38B-Y,38C-Y",null,null,null,"38BCC2",2,null,null,null,"b) the item is acquired in a business combination that is an acquisition and cannot be recognised as an intangible asset?"]
["OR,38B-Y,38C-Y","38BCC2-G",null,null,null,null,null,null,"IAS 38:68(b)","Note: In accordance with IFRS 3, it forms part of the amount recognised as goodwill at the acquisition date."]
["OR,38B-Y,38D-Y",null,null,null,"38BDC1",2,"38B, D",null,"IAS 38:69","Are the following types of expenditure recognised as an expense when incurred and not included in the carrying amount of an intangible asset:"]
["OR,38B-Y,38D-Y",null,null,null,null,null,"38B, D",null,null,"a) expenditure on start-up activities (start-up costs), unless the expenditure is included in the cost of an item of property, plant and equipment in accordance with IAS 16 Property, Plant and Equipment;"]
["OR,38B-Y,38D-Y",null,null,null,null,null,"38B, D",null,null,"b) expenditure on training activities;"]
["OR,38B-Y,38D-Y",null,null,null,null,null,"38B, D",null,null,"c) expenditure on advertising and promotional activities (including mail order catalogues);"]
["OR,38B-Y,38D-Y",null,null,null,null,null,"38B, D",null,null,"d) expenditure on relocating or re-organising part or all of an entity?"]
["OR,38B-Y,38D-Y","38BDC1-G",null,null,null,null,null,null,null,"Note: In some cases (e.g. such as the above), expenditure is incurred to provide future economic benefits to an entity, but no intangible asset or other asset is acquired or created that can be recognised. In the case of the supply of goods, the entity recognises the expenditure as an expense when it has right to access those goods. In the case of supply of services, the entity recognises the expenditure as an expense, when it receives the services."]
["38A-Y",null,null,null,null,null,"38A",null,"IAS 38:70","Does the entity recognise a prepayment as an asset when payment for the delivery of goods or services has been made in advance of the delivery of goods or the rendering of services?"]
["38A-Y",null,null,null,null,null,"38A",null,"IAS 38:70","Does the entity recognise a prepayment as an asset when payment for goods has been made in advance of the entity obtaining a right to access those goods?"]
["38A-Y",null,null,null,null,null,"38A",null,"IAS 38:70","Does the entity recognise a prepayment as an asset when payment for services has been made in advance of the entity receiving those services?"]
["OR,38B-Y,38C-Y",null,null,null,null,null,"38B, C",null,"IAS 38:71","Is expenditure on an intangible item that was initially recognised as an expense in previous annual financial statements or interim financial reports excluded from recognition as part of the cost of an intangible asset at a later date?"]
["38A-Y",null,null,null,null,null,null,null,null,"Measurement after recognition"]
["38A-Y",null,null,null,null,null,"38A",null,"IAS 38:72","Has the entity chosen either the cost model or the revaluation model as its accounting policy for each class of intangible assets?"]
[null,null,null,null,null,null,null,null,null,"Cost model"]
[null,null,null,null,"38F",1,"38F","38F",null,"Does the entity hold/own intangible assets accounted for using the cost model?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38F-Y",null,null,null,null,null,"38F",null,"IAS 38:74","After initial recognition, are those intangible assets carried at cost less accumulated depreciation and any accumulated impairment losses?"]
[null,null,null,null,null,null,null,null,null,"Revaluation model"]
[null,null,null,null,"38G",1,"38G","38G",null,"Does the entity revalue any class of its intangible assets under the revaluation model?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38G-Y",null,null,null,"38GC1",2,"38G",null,"IAS 38:75, 38.8","Does the entity apply the revaluation model only if an active market exists for the intangible asset?"]
["38G-Y","38GC1-G",null,null,null,null,null,null,"IAS 38:78","It is uncommon for an active market to exist for most types of intangible assets as intangible assets are usually unique and are traded infrequently. Exceptions may exist where there is an active market in certain jurisdictions (e.g. for freely-transferable taxi licences, fishing licences or production quotas)."]
["38G-Y",null,null,null,"38GC2",2,"38G",null,"IAS 38:72","If the entity accounts for an intangible asset using the revaluation model, have all other assets in its class been accounted for in accordance with the revaluation model unless there is no active market for those assets?"]
["38G-Y","38GC2-G",null,null,null,null,null,null,null,"Note: A class of intangible assets is a grouping of assets similar in nature and use in an entity’s operations. A class of assets is revalued simultaneously to avoid selective revaluation."]
["38G-Y",null,null,null,"38GC3",2,"38G",null,"IAS 38:75","After initial recognition at cost, is an intangible asset carried at a revalued amount, being its fair value at the date of the revaluation, less any subsequent accumulated amortisation and any subsequent accumulated impairment losses?"]
["38G-Y","38GC3-G",null,null,null,null,null,null,"IAS 38:76","Note: The revaluation model does not allow:"]
["38G-Y","38GC3-G",null,null,null,null,null,null,null,"• the revaluation of intangible assets that have not previously been recognised as assets or • the initial recognition of intangible assets at amounts other than cost."]
["38G-Y","38GC3-G",null,null,null,null,null,null,"IAS 38:77","The revaluation model may be applied to the whole intangible asset where only a part of the asset was recognised due to recognition criteria only being met through the development process."]
["38G-Y","38GC3-G",null,null,null,null,null,null,"IAS 38:77","The revaluation model may be applied to an intangible asset that was received by way of a government grant and recognised at a nominal amount."]
["38G-Y",null,null,null,null,null,"38G",null,"IAS 38:75","For the purpose of revaluing intangible assets, is fair value measured by reference to an active market?"]
["38G-Y",null,null,null,null,null,"38G",null,"IAS 38:75","Are revaluations made with sufficient regularity such that the carrying amount does not differ materially from that of  fair value at the end of the reporting period?"]
["38G-Y",null,null,null,null,null,"38G",null,"IAS 38:80","When an intangible asset is revalued, the carrying amount of that asset is adjusted to the revalued amount. Is the asset treated in one of the following ways?"]
["38G-Y",null,null,null,"38GC4",2,"38G",null,"IAS 38:80","a)  the gross carrying amount is adjusted in a manner that is consistent with the revaluation of the carrying amount of the asset. The accumulated amortisation at the date of the revaluation is adjusted to equal the difference between the gross carrying amount and the carrying amount of the asset after taking into account accumulated impairment losses; or"]
["38G-Y","38GC4-G",null,null,null,null,null,null,"IAS 38:80","For example, the gross carrying amount may be restated by reference to observable market data or it may be restated proportionately to the change in the carrying amount. "]
["38G-Y",null,null,null,"38GC5",2,"38G",null,"IAS 38:80","b) the accumulated amortisation is eliminated against the gross carrying amount of the asset"]
["38G-Y","38GC5-G",null,null,null,null,null,null,null,"Note: The amount of the adjustment of accumulated amortisation forms part of the increase or decrease in the carrying amount that is accounted for in accordance with paragraphs 85 & 86."]
["38G-Y",null,null,null,"38G1",2,"38G-1",null,"IAS 38:81","Can an intangible asset in a class of revalued intangible assets not be revalued because there is no active market for that asset?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38G-Y","38G1-Y",null,null,null,null,"38G-1"," ","IAS 38:81","Is the asset carried at its cost less any accumulated amortisation and impairment losses"]
["38G-Y",null,null,null,"38G2",2,"38G-2",null,"IAS 38:82","Can the fair value of a revalued intangible asset no longer be measured by reference to an active market (e.g. because the market no longer exists)?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38G-Y","38G2-Y",null,null,null,null,"38G-2"," ","IAS 38:82","Is the asset carried at its revalued amount at the date of the last revaluation (by reference to the active market) less any subsequent accumulated amortisation and less any subsequent accumulated impairment losses?"]
["38G-Y","38G2-Y",null,null,null,null,"38G-2",null,"IAS 38:83","If there is no longer an active market for the asset, has the entity considered the possibility that the asset may be impaired and may need to be tested for impairment under IAS 36?"]
["38G-Y",null,null,null,null,null,"38G",null,"IAS 38:84","If the fair value of the asset can be measured by reference to an active market at a subsequent measurement date, is the revaluation model applied from that date?"]
["38G-Y",null,null,null,"38G3",2,"38G-3",null,"IAS 38:85","Has the carrying amount of the intangible asset been increased as a result of the revaluation?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38G-Y","38G3-Y",null,null,null,null,"38G-3"," ","IAS 38:85","Has the increase been recognised in other comprehensive income and accumulated in equity under the heading revaluation surplus, unless the revaluation reverses a previous revaluation decrease of the same asset recognised in profit or loss?"]
["38G-Y","38G3-Y",null,null,null,null,"38G-3",null,"IAS 38:85","Is a revaluation increase recognised as income to the extent that it reverses a revaluation decrease of the same asset previously recognised as an expense?"]
["38G-Y",null,null,null,"38G4",2,"38G-4",null,"IAS 38:86","Has the carrying amount of the intangible asset decreased as a result of the revaluation?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38G-Y","38G4-Y",null,null,null,null,"38G-4"," ","IAS 38:86","Has the decrease been recognised in the following manner:"]
["38G-Y","38G4-Y",null,null,null,null,null,null,null,"a) first, used to decrease any revaluation surplus in other comprehensive income to the extent of any credit balance in the revaluation surplus in respect of that asset, and then"]
["38G-Y","38G4-Y",null,null,null,null,null,null,null,"b) the remaining balance as an expense in profit or loss?"]
["38G-Y",null,null,null,null,null,"38G",null,"IAS 38:87","Has the entity transferred the cumulative revaluation surplus directly into retained earnings (i.e. not through profit or loss) when the surplus is realised (for example on disposal or through use of the asset)?"]
[null,null,null,null,null,null,null,null,null,"Useful life"]
[null,null,null,null,"38J",1,"38J","38J",null,"Does the entity hold any intangible assets with an indefinite useful life?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38J-Y",null,null,null,null,null,"38J",null,"IAS 38:88, 38.90, 38.92","Has the entity assessed whether the useful life of an intangible asset is indefinite or finite by considering factors such as the following (the list is not exhaustive):"]
["38J-Y",null,null,null,null,null,null,null,null,"a) the expected usage of the asset by the entity and whether the asset could be efficiently managed by another management team;"]
["38J-Y",null,null,null,null,null,null,null,null,"b) typical product life cycles for the asset and public information on estimates of useful lives of similar types of assets that are used in a similar way;"]
["38J-Y",null,null,null,"38JC1",2,null,null,null,"c) technical, technological or other types of obsolescence;"]
["38J-Y","38JC1-G",null,null,null,null,null,null,"IAS 38:92","Note: Given the history of rapid changes in technology, computer software and many other intangible assets are susceptible to technological obsolescence. Therefore, it will often be the case that their useful life is short. Expected future reductions in the selling price of an item that was produced using an intangible asset could indicate the expectation of technological or commercial obsolescence of the asset, which, in turn, might reflect a reduction of the future economic benefits embodied in the asset"]
["38J-Y",null,null,null,null,null,null,null,null,"d) the stability of the industry in which the asset operates and changes in the market demand for the products or services output from the asset;"]
["38J-Y",null,null,null,null,null,null,null,null,"e) expected actions by competitors or potential competitors;"]
["38J-Y",null,null,null,null,null,null,null,null,"f) the level of maintenance expenditure required to obtain the expected future economic benefits from the asset and the entity’s ability and intent to reach such a level;"]
["38J-Y",null,null,null,null,null,null,null,null,"g) the period of control over the asset and legal or similar limits on the use of the asset, such as the expiry dates of related leases; and"]
["38J-Y",null,null,null,null,null,null,null,null,"h) whether the useful life of the asset is dependent on the useful life of other assets of the entity?"]
["38J-Y",null,null,null,"38J1",2,"38J-1",null,"IAS 38:88","Has the entity assessed the useful life of an intangible asset as finite?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38J-Y","38J1-Y",null,null,null,null,"38J-1"," ","IAS 38:88","Has it assessed the length of, or number of production or similar units constituting, that useful life?"]
["38J-Y",null,null,null,null,null,"38J",null,"IAS 38:88","Is an intangible asset regarded to have an indefinite useful life when based on an analysis of all of the relevant factors there is no foreseeable limit to the period over which the asset is expected to generate net cash inflows for the entity?"]
["38J-Y",null,null,null,"38JC2",2,"38J",null,"IAS 38:91","Does the useful life of an intangible asset reflect only that level of future maintenance expenditure required to maintain the asset at its standard of performance assessed at the time of estimating the asset’s useful life, and the entity’s ability and intention to reach such a level?"]
["38J-Y","38JC2-G",null,null,null,null,null,null,null,"Note: The conclusion of whether the useful life of an intangible asset is indefinite should not depend on planned future expenditure in excess of that required to maintain the asset at that standard of performance assessed at the time of estimating the asset’s useful life."]
["38J-Y","38JC2-G",null,null,null,null,null,null,"IAS 38:92","Given the history of rapid changes in technology, computer software and many other intangible assets are susceptible to technological obsolescence. Therefore, it will often be the case that their useful life is short. Expected future reductions in the selling price of an item that was produced using an intangible asset could indicate the expectation of technological or commercial obsolescence of the asset, which, in turn, might reflect a reduction of the future economic benefits embodied in the asset."]
["OR,38F-Y,38G-Y",null,null,null,"38FGC1",2,"38F, G",null,"IAS 38:94","Does the useful life of any intangible asset that arises from contractual or other legal rights not exceed the period of the contractual or other legal rights?"]
["OR,38F-Y,38G-Y","38FGC1-G",null,null,null,null,null,null,null,"Note: The useful life of an intangible asset that arises from contractual or other legal rights may be shorter than the period of the contractual or other legal rights if the entity expects to use the asset over a shorter period."]
["OR,38F-Y,38G-Y",null,null,null,"38F1G5",2,"38F-1, G-5",null,"IAS 38:94","Does an intangible asset arise from contractual or other legal rights that can be renewed?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,38F-Y,38G-Y","38F1G5-Y",null,null,"38F1G5C1",3,"38F-1, G-5"," ","IAS 38:94","Has the entity only included the renewal period in the determination of the asset’s useful life if there is evidence to support the renewal by the entity without significant cost?"]
["OR,38F-Y,38G-Y","38F1G5-Y","38F1G5C1-G",null,null,null,null,null,"IAS 38:96","Note: The following are regarded to be indicators that an entity would be able to renew contractual or other legal rights without significant costs:"]
["OR,38F-Y,38G-Y","38F1G5-Y","38F1G5C1-G",null,null,null,null,null,null,"• there is evidence, possibly based on experience, that the contractual or other legal rights will be renewed. If the renewal is contingent upon the consent of a third party, this includes evidence that the third party will give consent"]
["OR,38F-Y,38G-Y","38F1G5-Y","38F1G5C1-G",null,null,null,null,null,null,"• there is evidence that any conditions necessary to obtain renewal will be satisfied"]
["OR,38F-Y,38G-Y","38F1G5-Y","38F1G5C1-G",null,null,null,null,null,null,"• the cost to the entity of renewal is not significant when compared with the future economic benefits expected to flow to the entity from renewal."]
["OR,38F-Y,38G-Y","38F1G5-Y","38F1G5C1-G",null,null,null,null,null,"IAS 38:94","Note: The useful life of a reacquired right recognised as an intangible asset in a business combination is the remaining contractual period of the contract in which the right was granted and shall not include renewal periods."]
["OR,38F-Y,38G-Y",null,null,null,"38F2G6",2,"38F-2, G-6",null,"IAS 38:95","Is the useful life of an intangible asset influenced by both economic and legal factors?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,38F-Y,38G-Y","38F2G6-Y",null,null,null,null,"38F-2, G-6"," ","IAS 38:95","Has the entity based the asset’s useful life calculation on the shorter period of the two?"]
["OR,38F-Y,38G-Y",null,null,null,null,null,null,null,null,"Intangible assets with finite useful lives"]
["OR,38F-Y,38G-Y",null,null,null,null,null,null,null,null,"Amortisation period and amortisation method"]
["OR,38F-Y,38G-Y",null,null,null,null,null,"38F, G",null,"IAS 38:97","Has the depreciable amount (i.e. after deducting residual value, if any) of a finite useful life intangible asset been allocated on a systematic basis over its useful life?"]
["OR,38F-Y,38G-Y",null,null,null,"38FGC2",2,"38F, G",null,"IAS 38:97","Does amortisation of finite useful life intangible assets commence when the assets are available for use?"]
["OR,38F-Y,38G-Y","38FGC2-G",null,null,null,null,null,null,null,"Note: An intangible asset is regarded to be available for use once it is in the location and condition necessary for it to be capable of operating in the manner intended by management."]
["OR,38F-Y,38G-Y",null,null,null,null,null,"38F, G",null,"IAS 38:97","Does amortisation of finite intangible assets cease at the earlier of:"]
["OR,38F-Y,38G-Y",null,null,null,null,null,null,null,null,"a) the date that the asset is classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations; and"]
["OR,38F-Y,38G-Y",null,null,null,null,null,null,null,null,"b) the date that the asset is derecognised?"]
["OR,38F-Y,38G-Y",null,null,null,"38FGC3",2,"38F, G",null,"IAS 38:97","Does the amortisation method used by the entity reflect the pattern in which the asset’s future economic benefits are expected to be consumed?"]
["OR,38F-Y,38G-Y","38FGC3-G",null,null,null,null,null,null,"IAS 38:98","Note: A variety of amortisation methods can be used to allocate the depreciable amount of an asset on a systematic basis over its useful life. These methods include the straight-line method, the diminishing balance method and the units of production method. The method used is selected on the basis of the expected pattern of consumption of the expected future economic benefits embodied in the asset and is applied consistently from period to period, unless there is a change in the expected pattern of consumption of those future economic benefits."]
["OR,38F-Y,38G-Y",null,null,null,"38F3G7",2,"38F-3, G-7",null,"IAS 38:98A","Has the entity elected an amortisation method that is based on the revenue generated by an activity that includes the use of an intangible asset?"]
[null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,38F-Y,38G-Y","38F3G7-G",null,null,null,null,null,null,"IAS 38:98A","Note: There is a rebuttable presumption that an amortisation method that is based on the revenue generated by an activity that includes the use of an intangible asset is inappropriate. The revenue generated by an activity that includes the use of an intangible asset typically reflects factors that are not directly linked to the consumption of the economic benefits embodied in the intangible asset. For example, revenue is affected by other inputs and processes, selling activities and changes in sales volumes and prices. The price component of revenue may be affected by inflation, which has no bearing upon the way in which an asset is consumed."]
["OR,38F-Y,38G-Y","38F3G7-Y",null,null,"38F3G7C1",3,"38F-3, G-7",null,"IAS 38:98A","Has the entity overcome this presumption only if these limited circumstances occur?\na) in which the intangible asset is expressed as a measure of revenue, as described in paragraph 98C; or\nb) when it can be demonstrated that revenue and the consumption of the economic benefits of the intangible asset are highly correlated."]
["OR,38F-Y,38G-Y","38F3G7C1-Y","38F3G7C1-G",null,null,null,null,null,"IAS 38:98B","Note: In choosing an appropriate amortisation method in accordance with paragraph 98, an entity could determine the predominant limiting factor that is inherent in the intangible asset. For example, the contract that sets out the entity’s rights over its use of an intangible asset might specify the entity’s use of the intangible asset as a predetermined number of years (ie time), as a number of units produced or as a fixed total amount of revenue to be generated. Identification of such a predominant limiting factor could serve as the starting point for the identification of the appropriate basis of amortisation, but another basis may be applied if it more closely reflects the expected pattern of consumption of economic benefits."]
["OR,38F-Y,38G-Y","38F3G7C1-Y","38F3G7C1-G",null,null,null,null,null,"IAS 38:98C","Note: In the circumstance in which the predominant limiting factor that is inherent in an intangible asset is the achievement of a revenue threshold, the revenue to be generated can be an appropriate basis for amortisation. For example, an entity could acquire a concession to explore and extract gold from a gold mine. The expiry of the contract might be based on a fixed amount of total revenue to be generated from the extraction (for example, a contract may allow the extraction of gold from the mine until total cumulative revenue from the sale of gold reaches CU2 billion) and not be based on time or on the amount of gold extracted. In another example, the right to operate a toll road could be based on a fixed total amount of revenue to be generated from cumulative tolls charged (for example, a contract could allow operation of the toll road until the cumulative amount of tolls generated from operating the road reaches CU100 million). In the case in which revenue has been established as the predominant limiting factor in the contract for the use of the intangible asset, the revenue that is to be generated might be an appropriate basis for amortising the intangible asset, provided that the contract specifies a fixed total amount of revenue to be generated on which amortisation is to be determined."]
["OR,38F-Y,38G-Y",null,null,null,"38F4G8",2,"38F-4, G-8",null,"IAS 38:97","Is the entity unable to determine a pattern reliably in which an asset’s future economic benefits are expected to be consumed?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,38F-Y,38G-Y","38F4G8-Y",null,null,null,null,"38F-4, G-8",null,"IAS 38:97","Has the entity used the straight-line method?"]
["OR,38F-Y,38G-Y",null,null,null,null,null,"38F, G",null,"IAS 38:97","Is the amortisation charge for each period recognised as an expense, unless another Standard permits or requires it to be included in the carrying amount of another asset?"]
["OR,38F-Y,38G-Y",null,null,null,null,null,"38F, G",null,"IAS 38:98","Is the amortisation method used applied consistently from period to period, unless there is a change in the expected pattern of consumption of those future economic benefits?"]
["OR,38F-Y,38G-Y",null,null,null,null,null,null,null,null,"Residual value"]
["OR,38F-Y,38G-Y",null,null,null,"38F5G10",2,"38F-6, G-10",null,"IAS 38:100","Is the residual value of a finite intangible asset assumed to be zero?"]
[null,null,null,null,null,null," ",null,null,"If no :"]
["OR,38F-Y,38G-Y","38F5G10-N",null,null,null,null,"38F-6, G-10",null,"IAS 38:100","a) Is there a commitment by a third party to purchase the asset at the end of its useful life or"]
["OR,38F-Y,38G-Y","38F5G10-N",null,null,null,null,null,null,null,"b) Is there an active market for the asset AND:"]
["OR,38F-Y,38G-Y","38F5G10-N",null,null,null,null,null,null,null,"i) its residual value can be determined by reference to that market; and"]
["OR,38F-Y,38G-Y","38F5G10-N",null,null,null,null,null,null,null,"ii) it is probable that such a market will exist at the end of the asset’s useful life?"]
["OR,38F-Y,38G-Y","38F5G10-N",null,null,null,null,"38F-6, G-10",null,"IAS 38:101","Is a residual value greater than zero assumed only if the entity expects to dispose of the asset before the end of its economic life?"]
["OR,38F-Y,38G-Y","38F5G10-N",null,null,null,null,"38F-6, G-10"," ","IAS 38:102","Is the estimate of an asset’s residual value based on the amount recoverable from the disposal using prices prevailing at the date of the estimate for the sale of a similar asset that has reached the end of its useful life and has operated under conditions similar to those in which the asset will be used?"]
["OR,38F-Y,38G-Y","38F5G10-N",null,null,null,null,"38F-6, G-10"," ","IAS 38:102","Does the entity review the residual value for finite intangible assets at least at each financial year-end and account for any change in residual value as a change in accounting estimate in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?"]
["OR,38F-Y,38G-Y","38F5G10-N",null,null,null,null,"38F-6, G-10"," ","IAS 38:103","If the residual value of an intangible asset increases to an amount equal to or greater than the asset’s carrying amount, is the asset’s amortisation charge zero unless and until its residual value subsequently decreases to an amount below the asset’s carrying amount?"]
["OR,38F-Y,38G-Y",null,null,null,null,null,null,null,null,"Review of amortisation period and amortisation method"]
["OR,38F-Y,38G-Y",null,null,null,null,null,"38F, G",null,"IAS 38:104","Does the entity review the amortisation period as well as the amortisation method for finite intangible assets at least at each financial year-end?"]
["OR,38F-Y,38G-Y",null,null,null,"38F7G11",2,"38F-7, G-11",null,"IAS 38:104","Is the expected useful life of a finite asset significantly different from previous estimates?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,38F-Y,38G-Y","38F7G11-Y",null,null,"38F7G11C1",3,"38F-7, G-11",null,"IAS 38:104","Is the amortisation period changed accordingly?"]
["OR,38F-Y,38G-Y","38F7G11-Y","38F7G11C1-G",null,null,null,null,null,null,"Note: An impairment loss for the asset may indicate that the useful life has decreased, and that the amortisation period should be changed."]
["OR,38F-Y,38G-Y",null,null,null,"38F8G12",2,"38F-8, G-12",null,"IAS 38:104","Has there been a significant change in the expected pattern of economic benefits from the asset?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["OR,38F-Y1,38GY-Y","38F8G12-Y",null,null,null,null,"38F-8, G-12"," ","IAS 38:104","Is the amortisation method changed to reflect the changed pattern?"]
["OR,38F-Y,38G-Y","OR,38F7G11-Y,38F8G12-Y",null,null,null,null,"38F-7, G-11, 38F-8, G-12"," ","IAS 38:104","Where the amortisation period or the amortisation method is changed, are such changes accounted for as changes in estimates under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?"]
["38J-Y",null,null,null,null,null,null,null,null,"Intangible assets with indefinite useful lives"]
[null,null,null,null,null,null,"38J","38J",null,"Does the entity hold any intangible assets with an indefinite useful life?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38J-Y",null,null,null,null,null,"38J",null,"IAS 38:107","Has the entity not amortised any intangible assets with an indefinite useful life classification?"]
["38J-Y",null,null,null,null,null,"38J",null,"IAS 38:108","In accordance with IAS 36 Impairment of Assets, does the entity test its intangible assets with indefinite useful lives for impairment annually, and whenever there is an indication of impairment?"]
["38J-Y",null,null,null,null,null,null,null,null,"Review of useful life assessment"]
["38J-Y",null,null,null,null,null,"38J",null,"IAS 38:109","Has the entity at each period determined whether events and circumstances continue to support an indefinite useful life assessment?"]
["38J-Y",null,null,null,"38J2",2,"38J-2",null,"IAS 38:109","Is the indefinite life assessment no longer supportable?"]
["38J-Y",null,null,null,null,null," ",null,null,"If yes :"]
["38J-Y","38J2-Y",null,null,null,null,"38J-2"," ","IAS 38:109","Has the change in the useful life assessment from indefinite to finite been accounted for as a change in accounting estimate in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?"]
["38J-Y","38J2-Y",null,null,null,null,"38J-2"," ","IAS 38:110","Where the useful life of an intangible asset has been reassessed as finite rather than indefinite (which is an indicator that an asset might be impaired), has the entity performed an impairment test for the asset in accordance with IAS 36, and recognised any excess of the carrying amount over the recoverable amount as an impairment loss?"]
["OR,38F-Y,38G-Y","OR,38F-Y,38G-Y",null,null,null,null,null,null,null,"Recoverability of the carrying amount – impairment losses"]
["OR,38F-Y,38G-Y",null,null,null,null,null,"38F, G"," ","IAS 38:111","Has the entity applied the requirements of IAS 36 to determine whether any of its intangible assets is impaired?"]
[null,null,null,null,null,null,null,null,null,"Retirements and disposals"]
[null,null,null,null,"38H",1,"38H","38H",null,"Did the entity sell, scrap or otherwise dispose of any intangible assets during the year, or are there intangible assets from which no further economic benefits are anticipated?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38H-Y",null,null,null,null,null,"38H",null,"IAS 38:112","Are all intangible assets derecognised (i.e. removed from the statement of financial position) on disposal or when no future economic benefits are expected from use or subsequent disposal?"]
["38H-Y",null,null,null,"38HC1",2,"38H",null,"IAS 38:113","Has the entity calculated the gain or loss from the disposal or retirement of an intangible asset as the difference between the net disposal proceeds and the carrying amount of the intangible asset and included the amount in profit or loss when the asset is derecognised (unless IFRS 16 Leases requires otherwise on a sale and leaseback)?"]
["38H-Y",null,null,null,null,null,"38H",null,"IAS 38:113","Has the entity excluded from revenue any gains arising on the disposal or retirement of an intangible asset?"]
["38H-Y",null,null,null,"38HC2",2,"38H",null,"IAS 38:114","Has the entity applied the date of disposal of an intangible asset as the date that the recipient obtains control of that asset in accordance with the requirements for determining when a performance obligation is satisfied in IFRS 15 Revenue from Contracts with Customers or IFRS 16 to disposal by a sale and leaseback?"]
["38H-Y",null,null,null,null,null,"38H",null,"IAS 38:116","Has the entity determined the amount of consideration to be included in the gain or loss arising from the derecognition of an intangible asset in accordance with the requirements for determining the transaction price in paragraphs 47–72 of IFRS 15?"]
["38H-Y",null,null,null,null,null,"38H",null,"IAS 38:116","Has the entity accounted for the subsequent changes to the estimated amount of the consideration included in the gain or loss in accordance with the requirements for changes in the transaction price in IFRS 15?"]
["38H-Y",null,null,null,null,null,"38H",null,"IAS 38:117","When an intangible asset with a finite useful life is no longer used, unless the asset has been fully depreciated or it is classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with IFRS 5, has the entity continued to amortise the asset?"]
[null,null,null,null,null,null,null,null,null,"SIC 32 Intangible Assets – Web Site Costs"]
[null,null,null,null,"38I",1,"38I","38I",null,"Has the entity incurred costs related to the development of an internet web site or intranet?"]
["38I-G",null,null,null,null,null,null,null,null,"Note: An entity’s own web site that arises from development and is for internal or external access is an internally generated intangible asset that is subject to the requirements of IAS 38."]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38I-Y",null,null,null,null,null,"38I",null,"SIC-32:7","Has the entity applied the recognition and measurement principles of IAS 38 to the recognition of an internally generated web site?"]
["38I-Y",null,null,null,"38IC1",2,"38I",null,"SIC-32:8","Is a web site arising from development recognised as an intangible asset if, and only if, in addition to complying with the general requirements described in"]
["38I-Y",null,null,null,null,null,null,null,"IAS 38:21","IAS 38:21 for recognition and initial measurement, an entity can satisfy the"]
["38I-Y",null,null,null,null,null,null,null,"IAS 38:57","requirements of IAS 38:57 and, in particular, demonstrate how its web site will generate probable future economic benefits under IAS 38:57(d)?"]
["38I-Y","38IC1-G",null,null,null,null,null,null,null,"Note: Probable future benefits can be demonstrated, for example, when the web site is capable of generating revenues, including direct revenues from enabling orders to be placed."]
["38I-Y",null,null,null,"38I1",2,"38I-1",null,"SIC-32:8","Has the entity developed a web site primarily for promoting and advertising its own products and services?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["38I-Y","38I1-Y",null,null,null,null,"38I-1"," ","SIC-32:8","Have all expenditures on developing such a web site been recognised as an expense when incurred?"]
["38I-Y",null,null,null,null,null,"38I",null,"SIC-32:9","Has expenditure incurred in the planning stage of the web site been recognised as an expense when it is incurred?"]
["38I-Y",null,null,null,null,null,"38I",null,"SIC-32:9","Has expenditure incurred in the Application and Infrastructure Development stage, the Graphical Design stage and the Content Development stage, to the extent that content is developed for purposes other than to advertise and promote an entity’s own products and services, been included in the cost of a web site recognised as an intangible asset when the expenditure can be directly attributed and is necessary to creating, producing or preparing the web site for it to be capable of operating in the manner intended by management?"]
["38I-Y",null,null,null,null,null,"38I",null,"SIC-32:9","Has expenditure incurred in the Content Development stage, to the extent that content is developed to advertise and promote an entity’s own products and services (e.g. digital photographs of products), been recognised as an expense when incurred?"]
["38I-Y",null,null,null,null,null,"38I",null,"SIC-32:9","Has expenditure incurred in the Operating stage been recognised as an expense when it is incurred unless it meets the recognition criteria in IAS 38:18?"]
["38I-Y",null,null,null,"38IC2",2,"38I",null,"SIC-32:10","Is a web site that meets the criteria for recognition as an intangible asset, accounted for subsequent to initial recognition at cost less accumulated depreciation and any accumulated impairment losses?"]
["38I-Y","38IC2-G",null,null,null,null,null,null,null,"Note: As each entity’s internally developed web site is generally unique, the web site would not qualify for measurement under the allowed alternative treatment, since an active market for that particular web site would not exist."]
["38I-Y",null,null,null,null,null,"38I",null,"SIC-32:10","Is the estimated useful life of the web site short?"]
[]
[null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS38P","index":70,"n_rows":90,"n_cols":12,"rows_kept":90,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,"IAS 38","Intangible Assets",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 38 which prescribes the accounting treatment for intangible assets that are not specifically dealt with in another Standard. The principal issues are when an intangible asset may be recognised, as well as the determination of the subsequent carrying amount. The Standard prescribes certain criteria that should be met before an intangible asset may be recognised. ",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\n",null,null,"Hide"]
["-G",null,null,null,null,null,null,"IAS 38:130L","IFRS 16, issued in January 2016, amended paragraphs 3, 6, 113 and 114. An\nentity shall apply those amendments for annual reporting periods beginning on or after 1 January 2019.",null,null,"Yes"]
["-G",null,null,null,null,null,null,"SIC 32","IFRS 16, issued in January 2016, amended paragraph 6. An entity shall apply that amendment for annual reporting periods beginning on or after 1 January 2019.",null,null,"No"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective",null,null,"Guidance"]
["-G",null,null,null,null,null,null,"IAS 38:130M","IFRS 17, issued in May 2017, amended paragraph 3. An entity shall apply that amendment when it applies IFRS 17."]
["-G",null,null,null,null,null,null,"IAS 38:8","Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, added a footnote to the definition of an asset in paragraph 8 of IAS 38 following the revision of the definition of an asset in the Conceptual Framework. An entity shall apply that amendment when it applies the revised Conceptual Framework. "]
["-G"]
[null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,"38A",1,"38A","38A",null,"Did the entity recognise any intangible assets on its balance sheet?","Yes"]
[null,null,null,null,null," ",null,null,"If yes :"]
["38A-Y",null,null,null,null,null,null,null,"Disclosures - General"]
["38A-Y",null,null,null,null,"38A",null,null,"An entity shall disclose the following for each class of intangible assets, distinguishing between internally generated intangible assets and other intangible assets:"]
["38A-Y",null,null,null,null,"38A",null,"IAS 38:118(a)","a)      whether the useful lives are indefinite or finite;"]
["38A-Y",null,null,null,null,"38A",null,"IAS 38:118(a)","b)      the useful lives or the amortisation rates used for intangible assets with finite useful lives;"]
["38A-Y",null,null,null,null,"38A",null,"IAS 38:118(b)","c)      the amortisation methods used for intangible assets with finite useful lives;"]
["38A-Y",null,null,null,null,"38A",null,"IAS 38:118(c)","d)      the gross carrying amount and any accumulated amortisation (aggregated with accumulated impairment losses) at the beginning and end of the period;"]
["38A-Y",null,null,null,null,"38A",null,"IAS 38:118(d)","e)      the line item(s) of the statement of comprehensive income in which any amortisation of intangible assets is included; and"]
["38A-Y",null,null,null,null," ",null,"IAS 38:118(e)","f)      a reconciliation of the carrying amount at the beginning and end of the period showing:"]
["38A-Y",null,null,null,null,"38A",null,null,"i)        additions, indicating separately those from internal development, those acquired separately, and those acquired through business combinations;"]
["38A-Y",null,null,null,null,"38A",null,null,"ii)       assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 and other disposals;"]
["38A-Y",null,null,null,null,"38A",null,null,"iii)      increases or decreases during the period resulting from revaluations under paragraphs 75, 85 and 86 of IAS 38 and from impairment losses recognised or reversed in other comprehensive income in accordance with IAS 36 (if any);"]
["38A-Y",null,null,null,null,"38A",null,null,"iv)      impairment losses recognised in profit or loss during the period in accordance with IAS 36 (if any);"]
["38A-Y",null,null,null,null,"38A",null,null,"v)       impairment losses reversed in profit or loss during the period in accordance with IAS 36 (if any);"]
["38A-Y",null,null,null,null,"38A",null,null,"vi)      any amortisation recognised during the period;"]
["38A-Y",null,null,null,null,"38A",null,null,"vii)     net exchange differences arising on the translation of the financial statements into the presentation currency and on the translation of a foreign operation into the presentation currency of the entity; and "]
["38A-Y",null,null,null,null,"38A",null,null,"viii)    other changes in the carrying amount during the period."]
["38A-Y",null,null,"38AC1",2,"38A",null,"IAS 38:119","The classes of intangible assets are disaggregated (aggregated) into smaller (larger) classes if this results in more relevant information for the users of the financial statements."]
["38A-Y","38AC1-G",null,null,null,null,null,"IAS 38:119","Note: A class of intangible assets is defined as a grouping of assets of a similar nature and use in an entity’s operations. Examples of separate classes may include:"]
["38A-Y","38AC1-G",null,null,null,null,null,null,"•   brand names;"]
["38A-Y","38AC1-G",null,null,null,null,null,null,"•   mastheads and publishing titles;"]
["38A-Y","38AC1-G",null,null,null,null,null,null,"•   computer software;"]
["38A-Y","38AC1-G",null,null,null,null,null,null,"•   licences and franchises;"]
["38A-Y","38AC1-G",null,null,null,null,null,null,"•   copyrights, patents and other industrial property rights, service and operating rights;"]
["38A-Y","38AC1-G",null,null,null,null,null,null,"•   recipes, formulae, models, designs and prototypes; and"]
["38A-Y","38AC1-G",null,null,null,null,null,null,"•   intangible assets under development."]
["38A-Y",null,null,null,null,"38A",null,"IAS 38:120","An entity discloses information on impaired intangible assets in accordance with IAS 36 Impairment of Assets in addition to the information required by paragraphs 118(e)(iii) to (v) of IAS 38 (see above)."]
["38A-Y",null,null,"38AC2",2,"38A",null,"IAS 38:121","An entity discloses the nature and amount of any change in an accounting estimate relating to intangible assets that has a material effect in the current period or that is expected to have a material effect in subsequent periods, under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. "]
["38A-Y","38AC2-G",null,null,null,null,null,"IAS 38:121","Note: Such disclosure may arise from changes in:"]
["38A-Y","38AC2-G",null,null,null,null,null,null,"•   the assessment of an intangible asset’s useful life;"]
["38A-Y","38AC2-G",null,null,null,null,null,null,"•   the amortisation method; or"]
["38A-Y","38AC2-G",null,null,null,null,null,null,"•   residual values."]
["38A-Y",null,null,"38A1",2,"38A-1",null,null,"Did the entity have any intangible assets assessed as having indefinite lives?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["38A-Y","38A1-Y",null,null,null,"38A-1",null,null,"An entity shall also disclose:"]
["38A-Y","38A1-Y",null,null,null,"38A-1",null,"IAS 38:122(a)","a)      the carrying amount of that asset;"]
["38A-Y","38A1-Y",null,null,null,"38A-1",null,"IAS 38:122(a)","b)      for that asset :"]
["38A-Y","38A1-Y",null,null,null,null,null,null,"i)        the reasons supporting the assessment of an indefinite useful life; and"]
["38A-Y","38A1-Y",null,"38A1C1",3,null,null,null,"ii)       a description of the factor(s) that played a significant role in determining that the asset has an indefinite useful life."]
["38A-Y","38A1-Y","38A1C1-G",null,null,null,null,"IAS 38:123","Note: When an entity describes the factor(s) that played a significant role in determining whether the useful life of an intangible asset is indefinite or finite, the entity considers the list of factors in paragraph 90 of IAS 38."]
["38A-Y",null,null,null,null,"38A",null,null,"An entity shall also disclose:"]
["38A-Y",null,null,null,null,"38A",null,"IAS 38:122(b)","c)       a description, the carrying amount and remaining amortisation period of any individual intangible asset that is material to the financial statements of the entity;"]
["38A-Y",null,null,"38A2",2,"38A-2",null,"IAS 38:122(c)","d)      Did the entity initially recognise at fair value (see paragraph 44 of IAS 38) any intangible assets acquired by way of a government grant?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["38A-Y","38A2-Y",null,null,null,"38A-2",null,"IAS 38:122(c)","An entity shall also disclose:"]
["38A-Y","38A2-Y",null,null,null,null,null,null,"i)        the fair value initially recognised for these assets;"]
["38A-Y","38A2-Y",null,null,null,null,null,null,"ii)       their carrying amount; and"]
["38A-Y","38A2-Y",null,null,null,null,null,null,"iii)      whether they are measured after recognition under the cost model or the revaluation model;"]
["38A-Y",null,null,null,null,"38A",null,null,"An entity shall also disclose:"]
["38A-Y",null,null,null,null,"38A",null,"IAS 38:122(d)","e)      the existence and carrying amounts of intangible assets whose title is restricted and the carrying amounts of intangible assets pledged as security for liabilities; and"]
["38A-Y",null,null,null,null,"38A",null,"IAS 38:122(e)","f)       the amount of contractual commitments for the acquisition of intangible assets."]
["38A-Y",null,null,null,null,null,null,null,"Intangible assets measured after recognition using the revaluation model"]
["38A-Y",null,null,"38A3",2,"38A-3",null,null,"Did the entity account for any intangible assets at revalued amounts?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["38A-Y","38A3-Y",null,null,null,"38A-3",null,null,"An entity shall disclose the following:"]
["38A-Y","38A3-Y",null,null,null,"38A-3",null,"IAS 38:124(a)","a)      by class of intangible assets:"]
["38A-Y","38A3-Y",null,null,null,null,null,null,"i)        the effective date of the revaluation;"]
["38A-Y","38A3-Y",null,null,null,null,null,null,"ii)       the carrying amount of revalued intangible assets; and"]
["38A-Y","38A3-Y",null,null,null,null,null,null,"iii)      the carrying amount that would have been recognised had the revalued class of intangible assets been measured after recognition using the cost model as described in paragraph 74 of IAS 38; "]
["38A-Y","38A3-Y",null,null,null,"38A-3",null,"IAS 38:124(b)","b)      in respect of the revaluation surplus relating to intangible assets:"]
["38A-Y","38A3-Y",null,null,null,null,null,null,"i)        the amount of the surplus at the beginning and end of the period;"]
["38A-Y","38A3-Y",null,null,null,null,null,null,"ii)       the changes during the period; and"]
["38A-Y","38A3-Y",null,null,null,null,null,null,"iii)      any restrictions on the distribution of the balance to shareholders; and"]
["38A-Y","38A3-Y",null,"38A3C1",3,"38A-3",null,"IAS 38:125","It may be necessary to aggregate the classes of revalued assets into larger classes for disclosure purposes. "]
["38A-Y","38A3-Y","38A3C1-G",null,null,null,null,"IAS 38:125","Note: Classes are not aggregated if this would result in the combination of a class of intangible assets that includes amounts measured under both the cost and revaluation models."]
["38A-Y",null,null,null,null,null,null,null,"Research and development expenditure"]
["38A-Y",null,null,"38A4",2,"38A-4",null,null,"Did the entity recognise any research and development expenditure as an expense?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["38A-Y","38A4-Y",null,"38A4C1",3,"38A-4",null,"IAS 38:126","An entity shall disclose the aggregate amount of research and development expenditure recognised as an expense during the period."]
["38A-Y","38A4-Y","38A4C1-G",null,null,null,null,"IAS 38:127","Note: Research and development expenditure comprises all expenditure that is directly attributable to research or development activities (see paragraphs 66 and 67 of IAS 38 for guidance on the type of expenditure to be included for the purpose of the disclosure requirement in paragraph 126 of IAS 38)."]
["38A-Y",null,null,null,null,null,null,null,"Additional encouraged disclosures"]
["38A-Y",null,null,null,null,"38A",null,null,"An entity is encouraged, but not required, to disclose the following information:"]
["38A-Y",null,null,null,null,null,null,"IAS 38:128(a)","a)      a description of any fully amortised intangible asset that is still in use; and"]
["38A-Y",null,null,null,null,null,null,"IAS 38:128(b)","b)      a brief description of significant intangible assets controlled by the entity but not recognised as assets because they did not meet the recognition criteria of IAS 38 or because they were acquired or generated before IAS 38 (1998 version) was effective."]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS39A (not adopted IFRS 9)","index":71,"n_rows":1214,"n_cols":14,"rows_kept":1214,"cut":false,"hidden":false,"merged":[[36,11,37,11]]}
["p/c","p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,null,null,"IAS 39","Financial Instruments: Recognition and Measurement (Entity has not adopted IFRS 9)\nEntities that have adopted IFRS 9, should use IFRS9A tab",null,null,"No"]
[null,null,null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,null,"For annual periods beginning on or after 1 January 2018 IFRS 9 replaced IAS 39. \n\nHowever, an insurer that meets certain criteria is permitted to apply IAS 39 rather than IFRS 9 for annual periods beginning before 1 January 2021. Such entities should use this tab to complete the questionnaire.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,null,"The objective of IAS 39 is to establish principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. Requirements for presenting and disclosing information about financial instruments are set out in IAS 32 and IFRS 7.\n\nIFRIC 10 Interim Financial Reporting and Impairment  clarifies that certain impairment losses recognised in a previous interim period cannot be reversed in subsequent financial statements.",null,null,"Show"]
[null,null,null,null,null,null,null,null,null,null,"For additional guidance, select \"Show\" in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,null,null,"Note: Due to the degree of interaction between the presentation requirements of IAS 32 and recognition and measurement requirements of IAS 39 it is recommended that users of this checklist should concurrently consider compliance with the presentation requirements of IAS 32. This can be achieved by using the sections dealing with the IAS 32 presentation requirements within IAS 32P.\n\nNew or amended requirements effective for the first time\n",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,null,"IAS 39:103V","IFRS 16, issued in January 2016, amended paragraphs 2 and AG33. An entity\nshall apply those amendments for annual reporting period beginning on or after 1 January 2019.",null,null,"No"]
["-G",null,null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n\n",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,null,null,"None"]
["-G",null,null,null,null,null,null,null,null,null,"This checklist addresses IAS 39, which prescribes measurement and recognition of financial instruments.\n\nThe aim of the checklist is to assist in the identification of areas of non-compliance with IAS 39. The checklist does not substitute for the detailed requirements of IAS 39. Due to the complexity of IAS 39, should you be in doubt as to the actual treatment of an instrument or transaction, reference should be made directly to IAS 39, its Application Guidance, as well as the Implementation Guidance and Basis for Conclusions. Should this guidance not address the issue specifically, queries should be directed to your local National Accounting and Auditing division."]
["-G",null,null,null,null,null,null,null,null,null,"The application guidance (AG paragraphs) is an integral part of IAS 39 and all compliance questions should be answered with reference to the applicable guidance. In addition, the guidance contains a number of requirements that pertain to certain specific situations and which relate to the questions asked in the checklist. Although the checklist questions are primarily based on the Standard, AG references have been provided at the beginning of each key section to assist users in obtaining additional information where required to understand the context of the particular IAS 39 provision."]
["-G",null,null,null,null,null,null,null,null,"IAS 39:8","\"The terms defined in IAS 32 are used in IAS 39 with the meanings specified in paragraph 11 of IAS 32. IAS 32 defines the following terms and provides guidance in applying these definitions:\n\n"]
["-G",null,null,null,null,null,null,null,null,null,"• financial instrument\n\n• financial asset\n\n• financial liability\n\n• equity instrument.\""]
["-G",null,null,null,null,null,null,null,null,"IAS 32:13","“In this Standard, ‘contract’ and ‘contractual’ refer to an agreement between two or more parties that has clear economic consequences that the parties have little, if any discretion to avoid, usually because the agreement is enforceable by law. Contracts, and thus financial instruments, may take a variety of forms and need not be in writing.”\n\n"]
["-G",null,null,null,null,null,null,null,null,null,"Due to the need to correctly identify financial assets and financial liabilities that are subject to the recognition and measurement requirements of IAS 39 some of the questions in this checklist pertaining to such identification are based on the requirements of IAS 32."]
[null,null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,null,"DETAILED COMPLIANCE QUESTIONS"]
[null,null,null,null,null,null,null,null,null,null,"SCOPE (PARAGRAPHS 2-7)"]
["-G",null,null,null,null,null,null,null,null,null,"In the same manner as other IFRS Statements, IAS 39 specifically excludes certain financial instruments from its scope. The “general” rule is that IAS 39 excludes those instruments that are accounted for in accordance with other IFRSs. However, this “general” rule is not always applicable as the Standard often requires financial instrument components of other arrangements to be included within the Standard, most notably in the case of embedded derivatives and derecognition."]
["-G",null,null,null,null,null,null,null,null,null,"IAS 39 should be applied to all types of financial instruments except those specifically excluded from its scope. The following checklist is intended to assist in determining if any of the scope exclusions apply to the particular financial instrument, in which case, the remainder of the checklist need not be completed for that particular financial instrument."]
[null,null,null,null,null,"39H",1,"39H","39H",null,"Does one or more of the scope exceptions result in the contract, or a portion of the contract falling outside IAS 39?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39H-Y",null,null,null,null,null,null,null,null,null,"If you answer 'YES' to any of the questions below, the financial instrument or a component of the financial instrument is NOT required to be accounted for in terms of IAS 39 and TQ 39A to TQ 39G do not need to be completed for that financial instrument or a component of the financial instrument."]
["39H-Y",null,null,null,null,"39H1",2,"39H-1",null,"IAS 39:2(a)","Does the contract represent\n (i) an interest in a subsidiary, associate or joint venture that, according to IAS 27 or IAS 28, is NOT required to be accounted for under IAS 39, or\n (ii) a derivative on an interest in a subsidiary, associate or joint venture that, according to IAS 32, meets the definition of an equity instrument of the entity?"]
["39H-Y","39H1-G",null,null,null,null,null,null,null,"IAS 27:10 (Revised 2011)","Under IAS 27, an entity makes an election when preparing separate financial statements whether to account for investments in subsidiaries, joint ventures and associates that are not classified as held for sale under IFRS 5 (or included in a disposal group that is classified as held for sale) either at cost, or in accordance with IAS 39. The same accounting shall be applied for each category of investments. "]
["39H-Y","39H1-G",null,null,null,null,null,null,null,"IAS 28:18 \n(Revised 2011)","When an investment in an associate or a joint venture is held by, or is held indirectly through, an entity that is a venture capital organisation, or a mutual fund, unit trust and similar entities including investment-linked insurance funds, the entity may elect to measure investments in those associates and joint ventures at fair value through profit or loss in accordance with IAS 39. "]
["39H-Y","39H1-G",null,null,null,null,null,null,null,null,"A financial asset is any asset that is: cash; an equity instrument of another entity ; a contractual right to receive cash or another financial asset from another entity or to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or a contract that will or may be settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is or may be obliged to receive a variable number of the entity’s own equity instruments, or (ii) a derivative that will be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. A financial liability is any liability that is: (i) a contractual obligation to deliver cash or another financial asset to another entity or to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity, or (ii) a contract that will or may be settled in the entity’s own equity instruments and is a non-derivative for which the entity is or may be obliged to deliver a variable number of the entity’s own equity instruments or a derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity's own equity instruments."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39H-Y","39H1-Y",null,null,null,null,null,"39H-1",null,null,"Is the interest in a subsidiary, associate or joint arrangements accounted for under IAS 27 Separate Financial Statements or IAS 28 Investments in Associates and IFRS 11 Joint Arrangements?"]
["39H-Y",null,null,null,null,"39HC1",2,"39H"," ","IAS 39:2(b)","Does the contract represent rights and obligations under a lease to which IFRS 16 Leases applies?"]
["39H-Y","39HC1-Y",null,null,null,null,null,null,null,null,"If 'YES' then the rights and obligations in terms of the lease are not within the scope of IAS 39. The derecognition, impairment and embedded derivative provisions in IAS 39 may, however, apply to lease contracts. \nIf they do, tailoring questions 39D, 39E and 39F need to be completed."]
["39H-Y","39HC1-G",null,null,null,null,null,null,null,"IAS 39:2(b)\n\n\n\n\n\n\n\n","Rights and obligations under leases to which IFRS 16 Leases applies are excluded from the scope of IAS 39.  However, the following aspects relating to leases remain within the scope of IAS 39:\n\nFinance lease receivables (ie net investments in finance leases) and operating lease receivables recognised by a lessor are subject to the derecognition and impairment provisions of IAS 39 (see paragraphs 15–37, 58, 59, 63–65 and Appendix A paragraphs AG36–AG52 and AG84–AG93);\n\n"]
["39H-Y","39HC1-G",null,null,null,null,null,null,null,null,"Lease  liabilities recognised by a lessee are subject to the derecognition provisions in paragraph 39 of IAS 39."]
["39H-Y","39HC1-G",null,null,null,null,null,null,null,null,"Derivatives embedded in leases are subject to the embedded derivative provisions."]
["39H-Y",null,null,null,null,null,null,"39H",null,"IAS 39:2(c)","Does the contract represent the employers' rights and obligations under employee benefit plans to which IAS 19 Employee Benefits applies?"]
["39H-Y",null,null,null,null,null,null,"39H"," ","IAS 39:2(d)","Does the contract represent a financial instrument issued by the entity that meets the definition of an equity instrument in IAS 32 (including options and warrants) or represent a financial instrument that is required to be classified as an equity instrument in accordance with paragraphs 16A and 16B of IAS 32 or paragraphs 16C and 16D of IAS 32? "]
["39H-Y",null,null,null,null,null,null,"39H",null,"IAS 39:2(d)","Note that the holder of such instruments must apply IAS 39 unless it meets the exception of IAS 39.2(a). "]
["39H-Y",null,null,null,null,"39H2",2,"39H-2",null,"IAS 39:2(e)","Does the contract represent rights and obligations under \n(i) an insurance contract as defined in IFRS 4 Insurance Contracts, other than an insurer's rights and obligations arising under an insurance contract that meets the definition of a financial guarantee contract in paragraph 9 of IAS 39; or\n(ii) a contract that is within the scope of IFRS 4 because it contains a discretionary participation feature?"]
["39H-Y","39H2-G",null,null,null,null,null,null,null,"IAS 39:9","A financial guarantee contract is a contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument."]
["39H-Y","39H2-G",null,null,null,null,null,null,null,"IAS 39:AG4 - AG4A","Financial guarantee contracts have various legal forms, for example a credit default contract or a letter of credit, and the accounting treatment should not depend on the legal form (also refer to examples in the Application Guidance)."]
["39H-Y","39H2-G",null,null,null,null,null,null,null,"IAS 39:AG4(b)","A credit-related guarantee that does not, as a precondition for payment, require the holder to be exposed to and to have incurred a loss on the failure of the debtor, is not a financial guarantee but a derivative. An example of such a guarantee is one that requires payment in response to change in a specified credit rating or credit index."]
["39H-Y","39H2-G",null,null,null,null,null,null,null,"IAS 39:AG4(c)","If a financial guarantee contract was issued in connection with the sale of goods, the issuer applies IFRS 15 in determining when it recognises the revenue from the guarantee and from the sale of goods."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39H-Y","39H2-Y",null,null,null,"39H21",3,"39H-2-1",null,"IAS 39:2(e)\nIAS 39:AG4\nIAS 39:AG4A","Has the issuer of financial guarantee contracts previously asserted explicitly that it regards such contracts as insurance contracts and has applied insurance accounting to those contracts? "]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39H-Y","39H2-Y","39H21-Y",null,null,null,null,"39H-2-1",null,"IAS 39:2(e)","The issuer of financial guarantee contracts may elect to apply IAS 39 or IFRS 4. The issuer may make that election contract by contract, but the election for each contract is irrevocable."]
["39H-Y",null,null,null,null,"39H3",2,"39H-3",null,"IAS 39:2(e)","Does the financial guarantee contract contain an embedded derivative that falls within the scope of IFRS 4?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39H-Y","39H3-Y",null,null,null,null,null,"39H-3",null,"IAS 39:2(e)","IAS 39 applies to a derivative that is embedded in such a contract if the derivative is not itself a contract within the scope of IFRS 4."]
["39H-Y",null,null,null,null,"39HC2",2,"39H",null,"IAS 39:2(g)","Does the contract arise from a business combination between an acquirer and a selling shareholder to buy or sell an acquiree at a future acquisition date?"]
["39H-Y","39HC2-G",null,null,null,null,null,null,null,null,"Note: The term of the forward contract should not exceed a reasonable period normally necessary to obtain any required approvals and to complete the transaction.\n"]
["39H-Y",null,null,null,null,"39H4",2,"39H-4",null,"IAS 39:2(h)","Does the entity have loan commitments other than those which are: designated at fair value through profit or loss, that can be settled net in cash or by delivering or issuing another financial instrument or commitments to provide a loan at a below market interest rate (to which IAS 37 Provisions, Contingent Liabilities and Contingent Assets is applied)? "]
["39H-Y","39H4-G",null,null,null,null,null,null,null,"IAS 39:4","The following loan commitments are within the scope of IAS 39:"]
["39H-Y","39H4-G",null,null,null,null,null,null,null,null,"(a) designated loan commitments as financial liabilities at fair value through profit or loss."]
["39H-Y","39H4-G",null,null,null,null,null,null,null,"IAS 39:4(a)","An entity that has a past practice of selling the assets resulting from its loan commitments shortly after origination shall apply IAS 39 to all its loan commitments in the same class."]
["39H-Y","39H4-G",null,null,null,null,null,null,null,null,"(b) loan commitments that can be settled net in cash or by delivering or issuing another financial instrument."]
["39H-Y","39H4-G",null,null,null,null,null,null,null,"IAS 39:4(b)","A loan commitment is not regarded as settled net merely because the loan is paid out in instalments (for example, a mortgage construction loan that is paid out in instalments in line with the progress of construction)."]
["39H-Y","39H4-G",null,null,null,null,null,null,null,null,"(c) loan commitments to provide a loan at a below-market interest rate"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39H-Y","39H4-Y",null,null,null,null,null,"39H-4",null,"IAS 39:2(h)","Does the entity apply IAS 37 to loan commitments that are not within the scope of IAS 39, but still apply the derecognition provisions of IAS 39 to those loan commitments?"]
["39H-Y",null,null,null,null,"39H5",2,"39H-5",null,"IAS 39:2(i)","Is the contract a financial instrument, contract or obligation under share-based payment transactions to which IFRS 2 Share-based Payment applies?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39H-Y","39H5-Y",null,null,null,"39H51",3,"39H-5-1",null,"IAS 39:5","Is the contract for the purchase or sale of a non-financial item?"]
["39H-Y","39H5-Y","39H51-Y",null,null,null,null,null,null,"IAS 39:5A","If you have answered 'NO' to any of the following two questions, the contract to purchase or sell a non-financial item is NOT required to be accounted for under IAS 39."]
["39H-Y","39H5-Y","39H51-G",null,null,null,null,null,null,"\nIAS 39:5","Paragraphs 5-7 of IAS 39 apply to contracts to buy or sell non-financial items that can be settled net in cash or another financial instrument. As an example,"]
["39H-Y","39H5-Y","39H51-G",null,null,null,null,null,null,"IFRS 2:6","if the entity has entered into an agreement with another party in which the entity receives goods or services as consideration for equity instruments of the entity (including shares or share options), such transaction may fall within the scope of IAS 39. Similarly, if the entity acquires goods or services for amounts that are based on the price of the entity's shares or another equity instrument of the entity and that contract both can be settled net in cash and is not entered into for the purpose of the receipt or delivery of a non-financial item in accordance with the entity's expected purchase, sale or usage requirements, it may be within the scope of IAS 39."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39H-Y","39H5-Y","39H51-Y",null,null,"39H51C1",4,"39H-5-1",null,"IAS 39:5\n","Can the contract be settled net in cash or another financial instrument, or by exchanging financial instruments, as if the contracts were financial instruments?"]
["39H-Y","39H5-Y","39H51-Y","39H51C1-G",null,null,null,null,null,"IAS 39:6","There are various ways in which a contract to buy or sell a non-financial item can be settled net in cash or another financial instrument or by exchanging financial instruments. These include:"]
["39H-Y","39H5-Y","39H51-Y","39H51C1-G",null,null,null,null,null,null,"a) when the terms of the contract permit either party to settle it net in cash or another financial instrument or by exchanging financial instruments;\n\nb) when the ability to settle net in cash or another financial instrument, or by exchanging financial instruments, is not explicit in the terms of the contract, but the entity has a practice of settling similar contracts net in cash or another financial instrument or by exchanging financial instruments (whether with the counterparty, by entering into offsetting contracts or by selling the contract before its exercise or lapse);"]
["39H-Y","39H5-Y","39H51-Y","39H51C1-G",null,null,null,null,null,null,"c) when, for similar contracts, the entity has a practice of taking delivery of the underlying and selling it within a short period after delivery for the purpose of generating a profit from short-term fluctuations in price or dealer's margin; and\n\nd) when the non-financial item that is the subject of the contract is readily convertible to cash."]
["39H-Y","39H5-Y","39H51-Y","39H51C1-G",null,null,null,null,null,"IAS 39:7","A written option to buy or sell a non-financial item that can be settled net in cash or another financial instrument, or by exchanging financial instruments, in accordance with paragraph 6(a) or (d) of IAS 39 is within the scope of IAS 39. Such a contract cannot be entered into for the purpose of the receipt or delivery of the non-financial item in accordance with the entity's expected purchase, sale or usage requirements."]
["39H-Y","39H5-Y","39H51-Y",null,null,null,null,"39H-5-1",null,"IAS 39:5\n","Was the contract NOT entered into and does it continue to be held for the purpose of the receipt or delivery of a non-financial item in accordance with the entity's expected purchase, sale or usage requirements?"]
["39H-Y",null,null,null,null,null,null,"39H",null,"IAS 39:2(j)","Does the entity have rights to payments to reimburse the entity for expenditure it is required to make to settle a liability that it recognises as a provision in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets or for which in an earlier period, it recognised a provision in accordance with IAS 37?"]
["39H-Y",null,null,null,null,null,null,"39H",null,"IAS 39:2(k)","Does the entity have rights and obligations within the scope of IFRS 15 Revenue from Contracts with Customers that are financial instruments, except for those that IFRS 15 specifies are accounted for in accordance with IFRS 9?"]
[null,null,null,null,null,null,null,null,null,null,"EMBEDDED DERIVATIVES (PARAGRAPHS 10-13)"]
["-G",null,null,null,null,null,null,null,null,"IAS 39:11","If an embedded derivative is separated, the host contract shall be accounted for under IAS 39 if it is a financial instrument, and in accordance with other appropriate Standards if it is not a financial instrument. IAS 39 does not address whether an embedded derivative shall be presented separately in the statement of financial position. "]
[null,null,null,null,null,"39A",1,"39A","39A","IAS 32:AG3-12","Is the contract a financial asset?"]
["39A-G",null,null,null,null,null,null,null,null,"IAS 32:11","Is the asset cash?"]
["39A-G",null,null,null,null,null,null,null,null,"IAS 32:11","Is the asset an equity instrument of another entity? An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. "]
["39A-G",null,null,null,null,null,null,null,null,"IAS 32:11","Does the contract give the entity the right to receive cash or another financial asset from another entity? "]
["39A-G",null,null,null,null,null,null,null,null,"IAS 32:11","Does the contract give the holder rights to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity? "]
["39A-G",null,null,null,null,null,null,null,null,"IAS 32:11","Does the contract provide for settlement in the entity's own equity instruments where such contract is a non-derivative for which the entity is or may be obliged to receive a variable number of the entity's own equity instruments?"]
["39A-G",null,null,null,null,null,null,null,null,"IAS 32:11","Does the contract provide for settlement in the entity's own equity instruments and is a derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity's own equity instruments? \n\nFor this purpose the entity's own equity instruments do not include certain puttable financial instruments which are classified as equity instruments, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments, or instruments that are contracts for the future receipt or delivery of the entity's own equity instruments."]
[null,null,null,null,null,"39B",1,"39B","39B","IAS 32:AG3-12","Is the contract a financial liability?"]
["39B-G",null,null,null,null,null,null,null,null,"IAS 32:11","Does the entity have a contractual obligation to deliver cash or another financial asset to another entity?"]
["39B-G",null,null,null,null,null,null,null,null,"IAS 32:11","Does the entity have a contractual obligation to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity? "]
["39B-G",null,null,null,null,null,null,null,null,"IAS 32:11","Will or can the contract be settled in the entity's own equity instruments where the contract is a non-derivative for which the entity is or may be obliged to deliver a variable number of the entity's own equity instruments?"]
["39B-G",null,null,null,null,null,null,null,null,"IAS 32:11","Will or may the contract be settled in the entity's own equity instruments where the contract is a derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity's own equity instruments?\n \nNote: For this purpose the entity's own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A and 16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C and 16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity's own equity instruments.\n\nNote: For this purpose, right, options or warrants to acquire a fixed number of the entity's own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options, or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments.\n\n\n"]
[null,null,null,null,null,"39D",1,"39D","39D",null,"Does the contract contain one or more embedded derivatives?"]
["39D-G",null,null,null,null,null,null,null,null,"IAS 39:10","An embedded derivative is a component of a hybrid (combined) instrument that also includes a non-derivative host contract - with the effect that some of the cash flows of the combined instrument vary in a way similar to a stand-alone derivative. An embedded derivative causes some or all of the cash flows that otherwise would be required by the contract to be modified according to a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract. A derivative that is attached to a financial instrument but is contractually transferable independently of that instrument, or has a different counterparty from that instrument, is not an embedded derivative, but rather a separate financial instrument.                                                                                 "]
["39D-G",null,null,null,null,null,null,null,null,null,"In considering the above question it is necessary to consider whether the embedded feature meets the definition of a derivative on a stand-alone basis (see tailoring question 39C)."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39D-Y",null,null,null,null,"39DC1",2,null,null,"IAS 39:11","Has the entity separated the embedded derivative from the host contract where required under IAS 39?"]
["39D-Y","39DC1-G",null,null,null,null,null,null,null,"IAS 39:11","If the following three questions are all answered 'YES' then IAS 39 requires the embedded derivatives to be separated from the host contract."]
["39D-Y","39DC1-G",null,null,null,null,null,null,null,"IAS 39:11(a)","Are the economic characteristics and risks of the embedded derivative NOT closely related to the economic characteristics and risks of the host contract?"]
["39D-Y","39DC1-G",null,null,null,null,null,null,null,"IAS 39:11(b)","Would a separate instrument with the same terms as the embedded derivative meet the definition of a derivative?"]
["39D-Y","39DC1-G",null,null,null,null,null,null,null,"IAS 39:11(c) ","Is the hybrid (combined) instrument NOT measured at fair value with changes in fair value recognised in profit or loss (i.e. a derivative that is embedded in a financial asset or financial liability at fair value through profit or loss is not separated)?"]
["39D-Y",null,null,null,null,null,null,"39D",null,"IAS 39:11A","An entity may designate the entire hybrid contract as a financial asset or financial liability at fair value through profit or loss unless:"]
["39D-Y",null,null,null,null,null,null,null,null,"IAS 39:AG33A - AG33B","(a) the embedded derivative does not significantly modify the cash flows that otherwise would be required by the contract; or"]
["39D-Y",null,null,null,null,null,null,null,null,null,"(b) it is clear with little or no analysis when a similar hybrid instrument is first considered that separation of the embedded derivative is prohibited, for example a prepayment option embedded in a loan that permits the holder to prepay the loan for approximately the amortised cost."]
["39D-Y",null,null,null,null,"39D1",2,"39D-1",null,"IAS 39:12","If the entity is required to separate an embedded derivative from its host contract, is the entity unable to measure the embedded derivative separately either at acquisition or at the end of a subsequent financial reporting period?"]
["39D-Y","39D1-G",null,null,null,null,null,null,null,"IFRIC 9:7","Note: When an entity first becomes a party to the contract it shall assess whether an embedded derivative is required to be separated from the host contract and accounted for as a derivative. Subsequent reassessment is prohibited unless there is either (a) a change in the terms of the contract that significantly modifies the cash flows that otherwise would be required under the contract or (b) a reclassification of a financial asset out of the fair value through profit or loss category, in which cases an assessment is required.  "]
["39D-Y","39D1-G",null,null,null,null,null,null,null,"IFRIC 9:7A","Note: The assessment whether an embedded derivative is required to be separated from the host contract and accounted for as a derivative on reclassification of a financial asset out of the fair value through profit or loss category in accordance with paragraph 7 of IFRIC 9 shall be made on the basis of the circumstances that existed on the later date of: (a) when the entity first became a party to the contract; and (b) a change in the terms of the contract that significantly modified the cash flows that otherwise would have been required under the contract. For the purpose of this assessment paragraph 11(c) of IAS 39 shall not be applied (i.e. the hybrid (combined) contract shall be treated as if it had not been measured at fair value with changes in fair value recognized in profit or loss). If an entity is unable to make this assessment the hybrid (combined) contract shall remain classified as at fair value through profit or loss in its entirety.\n\n"]
["39D-Y","39D1-G",null,null,null,null,null,null,null,"IFRIC 9:8","A first-time adopter shall assess whether an embedded derivative is required to be separated from the host contract and accounted for as a derivative on the basis of the conditions that existed at the later of the date it first became party to the contract and the date a reassessment is required by paragraph 7 of IFRIC 9."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39D-Y","39D1-Y",null,null,null,null,null,null," ","IAS 39:12","Has it designated the entire combined contract as a financial asset or financial liability at fair value through profit or loss?"]
["39D-Y",null,null,null,null,"39D2",2,"39D-2",null,"IAS 39:12","Is the entity unable to measure separately the embedded derivative that would have to be separated on reclassification of a hybrid (combined) contract out of the fair value through profit or loss category? "]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39D-Y","39D2-Y",null,null,null,null,null,"39D-2",null,"IAS 39:12","That reclassification is prohibited. In such circumstances the hybrid (combined) contract remains classified as at fair value through profit or loss in its entirety. "]
["39D-Y",null,null,null,null,"39D3",2,"39D-3",null,"IAS 39:13","Is the entity unable to measure reliably the fair value of an embedded derivative on the basis of its terms and conditions (for example, because the embedded derivative is based on an equity instrument that does not have a quoted price in an active market for an identical instrument (i.e. a Level 1 input))?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39D-Y","39D3-Y",null,null,null,null,null,null," ",null,"Is the fair value of the embedded derivative the difference between the fair value of the hybrid (combined) instrument and the fair value of the host contract?"]
["39D-Y","39D3-Y",null,null,null,null,null,null," ",null,"If the entity is unable to measure the fair value of the embedded derivative using this method, is the hybrid (combined) instrument designated as at fair value through profit or loss?"]
[null,null,null,null,null,null,null,null,null,null,"INITIAL RECOGNITION (PARAGRAPH 14 & PARAGRAPH 38)"]
["-G",null,null,null,null,null,null,null,null,"IAS 39:AG34-AG35","IAS 39 contains guidance on when a financial instrument should be recognised and later refers to the amount at which it should be measured. "]
["-G",null,null,null,null,null,null,null,null,"IAS 39:AG53-AG56","It should be noted that all financial instruments should be recognised when, and only when, the entity becomes a party to the contractual provisions of the instrument unless it is a 'regular way' purchase and sale of a financial asset and the entity has chosen to recognise these types of transactions on Settlement date. The method used is applied consistently for all purchases and sales of financial assets that belong to the same category of financial assets as defined in IAS 39.9. A contract that requires or permits net settlement of the change in the values of the contract is not a regular way contract. Such contract is accounted for as a derivative in the period between the trade and the settlement date.\""]
["-G",null,null,null,null,null,null,null,null,null,"A 'YES' or 'N/A' answer indicates compliance with IAS 39."]
[null,null,null,null,null,"39C",1,"39C","39C","IAS 32:AG15-19","Is the contract a derivative instrument?"]
["39C-G",null,null,null,null,null,null,null,null,"IAS 39:9","Does the financial instrument or other contract within the scope of IAS 39 have all three characteristics of a derivative as defined by IAS 39? The three questions in the guidance below relate to the characteristics of a derivative, if all of these are answered 'YES' then the contract is a derivative instrument."]
["39C-G",null,null,null,null,null,null,null,null,"IAS 39:9","Does the value of the financial instrument or other contract change in response to a change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the 'underlying')?"]
["39C-G",null,null,null,null,null,null,null,null,"IAS 39:9","Does the financial instrument or other contract require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors?"]
["39C-G",null,null,null,null,null,null,null,null,"IAS 39:9","Is the financial instrument or other contract expected to be settled at a future date?"]
["39D-Y",null,null,null,null,null,null,null,"39D",null,"Does the contract contain one or more embedded derivatives?"]
[null,null,null,null,null,"39E",1,"39E","39E","IAS 39:9","Has the entity removed (i.e. derecognised) a previously recognised financial asset (or a portion of the financial asset) from its statement of financial position?"]
["39E-G",null,null,null,null,null,null,null,null,"IAS 32:44","Offsetting a recognised financial asset and a recognised financial liability and presenting the net amount differs from the derecognition of a financial asset or a financial liability. Although offsetting does not give rise to recognition of a gain or loss, the derecognition of a financial instrument not only results in the removal of the previously recognised item from the statement of financial position but also may result in recognition of a gain or loss."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y",null,null,null,null,"39EC1",2,null,null,"IAS 39:14","Has the entity recognised each financial ASSET on its statement of financial position when, and only when, the entity became a party to the contractual provisions of the instrument (see below question in respect of regular way purchases of financial assets)?"]
["39E-Y","39EC1-G",null,null,null,null,null,null,null,"IAS 39:9","A regular way purchase or sale is a purchase or sale of a financial asset under a contract whose terms require delivery of the asset within the time frame established generally by regulation or convention in the marketplace concerned. "]
["39E-Y",null,null,null,null,"39EC2",2,null,null,"IAS 39:14","Has the entity recognised each financial LIABILITY on its statement of financial position when, and only when, the entity became a party to the contractual provisions of the instrument?"]
["39E-Y","39EC2-G",null,null,null,null,null,null,null,"IAS 39:9","A regular way purchase or sale is a purchase or sale of a financial asset under a contract whose terms require delivery of the asset within the time frame established generally by regulation or convention in the marketplace concerned. "]
["OR,39A-Y,39C-Y,39D-Y,39E-Y",null,null,null,null,"39ACDEC1",2,null,null,"IAS 39:38","Has each regular way purchase or sale of financial assets been recognised and derecognised, as applicable, using trade date accounting or settlement date accounting consistently and in accordance with the entity's accounting policy election?"]
["OR,39A-Y,39C-Y,39D-Y,39E-Y","39ACDEC1-G",null,null,null,null,null,null,null,"IAS 39:9","A regular way purchase or sale is a purchase or sale of a financial asset under a contract whose terms require delivery of the asset within the time frame established generally by regulation or convention in the marketplace concerned. "]
["39E-Y",null,null,null,null,null,null,null,null,null,"DERECOGNITION OF A FINANCIAL ASSET (PARAGRAPHS 15 - 37)"]
["39E-Y&G",null,null,null,null,null,null,null,null,null,"IAS 39 has various rules that need to be complied with when assessing derecognition of a financial asset (removal of the financial asset from the statement of financial position). "]
["39E-Y&G",null,null,null,null,null,null,null,null,"IAS 39:9","Derecognition is the removal of a previously recognised financial asset or financial liability from an entity’s statement of financial position."]
["39E-Y&G",null,null,null,null,null,null,null,null,"IAS 39:15","In consolidated financial statements, derecognition is applied at a consolidated level. Hence, an entity first consolidates all subsidiaries in accordance with IFRS 10 Consolidated Financial Statements and then applies the derecognition requirements of IAS 39. However, in the separate financial statements of the entity, the derecognition requirements are assessed at an entity, rather than consolidated group level."]
["39E-Y&G",null,null,null,null,null,null,null,null,"IAS 39:16","In the context of derecognition, the term 'financial asset' refers to either a part of a financial asset (or a part of a group of similar financial assets) or, otherwise, a financial asset (or a group of similar financial assets) in its entirety. The derecognition provisions may only be applied to a part of the financial asset (or a part of a group of similar financial assets) if and only if, the part being considered for derecognition meets one of the three conditions in IAS 39.16(a)"]
["39E-Y&G",null,null,null,null,null,null,null,null,"IAS 39:2(b)\nIAS 39:2(h)","Although certain financial instruments may be excluded from the scope of IAS 39, the derecognition provisions on IAS 39 may be applicable, for example, to lease receivables recognised by a lessor."]
["39E-Y&G",null,null,null,null,null,null,null,null,"IAS 39:AG36-AG52","A 'YES' or 'N/A' answer indicates compliance with IAS 39."]
[null,null,null,null,null,null,null,"39E","39E","IAS 39:9","Has the entity removed a previously recognised financial asset (or a portion of the financial asset) from its statement of financial position (i.e. derecognised)?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y",null,null,null,null,null,null,"39E"," ","IAS 39:16","Has the entity determined whether derecognition should be applied to a part of a financial asset (or a part of a group of similar financial assets) or a financial asset (or a group of similar financial assets) in its entirety?"]
["39E-Y",null,null,null,null,"39EC3",2,"39E",null,"IAS 39:16(a)","Has the entity applied the derecognition to a part of a financial asset if, and only if, the part being considered for derecognition meets one of the three prescribed conditions in IAS 39.16(a)? "]
["39E-Y","39EC3-G",null,null,null,null,null,null,null,null,"If the answer to any of the following three questions is 'YES' the derecognition guidance in IAS 39 should be applied to a part of the financial asset."]
["39E-Y","39EC3-G",null,null,null,null,null,null,null,"IAS 39:16(a)(i)","(i) Does the part comprise only specifically identified cash flows from a financial asset (or a group of similar financial assets)? "]
["39E-Y","39EC3-G",null,null,null,null,null,null,null,"IAS 39:16(a)(i)","For example, when an entity enters into an interest rate strip whereby the counterparty obtains the right to the interest cash flows, but not the principal cash flows from a debt instrument, the derecognition provisions are applied to the interest cash flows."]
["39E-Y","39EC3-G",null,null,null,null,null,null,null,"IAS 39:16(a)(ii)","(ii) Does the part comprise only a fully proportionate (pro rata) share of the cash flows from a financial asset (or a group of similar financial assets)?"]
["39E-Y","39EC3-G",null,null,null,null,null,null,null,"IAS 39:16(a)(ii)","For example, when an entity enters into an arrangement whereby the counterparty obtains the rights to a 90 per cent share of all cash flows of a debt instrument, the derecognition provisions are applied to 90 per cent of those cash flows. If there is more than one counterparty, each counterparty is not required to have a proportionate share of the cash flows provided that the transferring entity has a fully proportionate share."]
["39E-Y","39EC3-G",null,null,null,null,null,null,null,"IAS 39:16(a)(iii)","(iii) Does the part comprise only a fully proportionate (pro rata) share of specifically identified cash flows from a financial asset (or group of similar financial assets)?"]
["39E-Y","39EC3-G",null,null,null,null,null,null,null,"IAS 39:16(a)(iii)","For example, when an entity enters into an arrangement whereby the counterparty obtains the rights to a 90 per cent share of interest cash flows from a financial asset, the derecognition provisions are applied to 90 per cent of those interest cash flows. If there is more than one counterparty, each counterparty is not required to have a proportionate share of the specifically identified cash flows provided that the transferring entity has a fully proportionate share."]
["39E-Y",null,null,null,null,null,2,"39E-1",null,"IAS 39:16(b)","Is the entity not permitted to apply the derecognition provisions to a part of the financial asset when conditions of paragraph 16(a) of IAS 39 are not met?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E1-Y",null,null,null,"39E1C1",3,null,null,"IAS 39:16(b)","Has the entity applied the derecognition provisions to the financial asset (or to the group of similar financial assets) in its entirety?"]
["39E-Y","39E1-Y","39E1C1-G",null,null,null,null,null,null,"IAS 39:16(b)","For example, when an entity transfers (i) the rights to the first or the last 90 per cent of cash collections from a financial asset (or a group of financial assets), or (ii) the rights to 90 per cent of the cash flows from a group of receivables, but provides a guarantee to compensate the buyer for any credit losses up to 8 per cent of the principal amount of the receivables, the derecognition provisions are applied to the financial asset (or a group of similar financial assets) in its entirety."]
["39E-Y",null,null,null,null,null,null,null,null,"IAS 39:17(a)","Has the entity correctly derecognised financial assets when the contractual rights to the cash flows from the financial asset expired?"]
["39E-Y",null,null,null,null,"39E2",2,"39E-2",null,"IAS 39:17(b)","Has the entity applied the derecognition criteria to a transferred financial asset appropriately?"]
["39E-Y","39E2-G",null,null,null,null,null,null,null,"IAS 39:18","As stated in paragraph 17(b) of IAS 39, the transfer should be in accordance with paragraphs 18 and 19 of IAS 39 and should qualify for derecognition in accordance with paragraph 20 of IAS 39."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E2-Y",null,null,null,null,null,"39E-2",null,"IAS 39:18(a)","Has the entity transferred the contractual rights to receive the cash flows from the financial asset? or"]
["39E-Y","39E2-Y",null,null,null,"39E21",3,"39E-2-1",null,"IAS 39:18(b)","Has the entity retained the contractual rights to receive the cash flows of the financial asset, but assumed a contractual obligation to pay the cash flows to one or more recipients in an arrangement that meets ALL the conditions of IAS 39.19?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E2-Y","39E21-Y",null,null,null,null,"39E-2-1",null,"IAS 39:19","When an entity retains the contractual rights to receive the cash flows of a financial asset (the 'original asset'), but assumes a contractual obligation to pay those cash flows to one or more entities (the 'eventual recipients'), the entity treats the transaction as a transfer of a financial asset if, and only if, all of the following three conditions are met."]
["39E-Y","39E2-Y","39E21-Y",null,null,"39E21C1",4,"39E-2-1",null,"IAS 39:19(a)","Does the entity have no obligation to pay amounts to the eventual recipients unless it collects equivalent amounts from the original asset?"]
["39E-Y","39E2-Y","39E21-Y","39E21C1-G",null,null,null,null,null,"IAS 39:19(a)","Short-term advances by the entity with the right of full recovery of the amount lent plus accrued interest at market rates do not violate this condition."]
["39E-Y","39E2-Y","39E21-Y",null,null,null,null,"39E-2-1",null,"IAS 39:19(b)","Is the entity prohibited by the terms of the transfer contract from selling or pledging the original asset other than as security to the eventual recipients for the obligation to pay them cash flows?"]
["39E-Y","39E2-Y","39E21-Y",null,null,null,null,"39E-2-1",null,"IAS 39:19(c) ","Does the entity have an obligation to remit any cash flows it collects on behalf of the eventual recipients without material delay and the entity is not entitled to reinvest such cash flows, except for investments in cash or cash equivalents (as defined in IAS 7) during the short settlement period from the collection date to the date of required remittance to the eventual recipients, and interest earned on such investments is passed to the eventual recipients?"]
["39E-Y","39E2-Y",null,null,null,"39E22",3,"39E-2-2",null,"IAS 39:20","Where an entity has transferred the financial asset, has the entity evaluated the extent to which it retains the risks and rewards of ownership of the financial asset?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E2-Y","39E22-Y",null,null,"39E221",4,"39E-2-2-1",null,"IAS 39:20(a)","Has the entity transferred substantially all the risks and rewards of ownership of the financial asset?"]
["39E-Y","39E2-Y","39E22-Y","39E221-G",null,null,null,null,null,"IAS 39:21","The transfer of risks and rewards is evaluated by comparing the entity's exposure, before and after the transfer, with the variability in the amounts and timing of the net cash flows of the transferred asset. An entity has retained substantially all the risks and rewards of ownership of a financial asset if its exposure to the variability in the present value of the future net cash flows from the financial asset does not change significantly as a result of the transfer (e.g. because the entity has sold a financial asset subject to an agreement to buy it back at a fixed price or the sale price plus a lender's return)."]
["39E-Y","39E2-Y","39E22-Y","39E221-G",null,null,null,null,null,"IAS 39:21","An entity has transferred substantially all the risks and rewards of ownership of a financial asset if its exposure to such variability is no longer significant in relation to the total variability in the present value of the future net cash flows associated with the financial asset (e.g. because the entity has sold a financial asset subject only to an option to buy it back at its fair value at the time of repurchase or has transferred a fully proportionate share of the cash flows from a larger financial asset in an arrangement, such as a loan sub-participation, that meets the conditions in paragraph 19)."]
["39E-Y","39E2-Y","39E22-Y","39E221-G",null,null,null,null,null,"IAS 39:22","Often it will be obvious whether the entity has transferred or retained substantially all risks and rewards of ownership and there will be no need to perform any computations. In other cases, it will be necessary to compute and compare the entity's exposure to the variability in the present value of the future net cash flows before and after the transfer."]
["39E-Y","39E2-Y","39E22-Y","39E221-G",null,null,null,null,null,"IAS 39:22","The computation and comparison is made using as the discount rate an appropriate current market interest rate. All reasonably possible variability in net cash flows is considered, with greater weight being given to those outcomes that are more likely to occur."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E2-Y","39E22-Y","39E221-Y",null,null,null,"39E-2-2-1",null,"IAS 39:20(a)","Did the entity derecognise the financial asset and recognise separately as assets or liabilities any rights and obligations created or retained in the transfer?"]
[null,null,null,null,null,null,null,null,null,null,"If no :"]
["39E-Y","39E2-Y","39E22-Y","39E221-N",null,null,null,"39E-2-2-1",null,"IAS 39:20(b)","Has the entity continued to recognise the financial asset?"]
["39E-Y","39E2-Y","39E22-Y",null,null,"39E222",4,"39E-2-2-2",null,"IAS 39:20(c)(i)","Has the entity neither transferred nor retained substantially all the risks and rewards of ownership of the financial asset and has the entity NOT retained control?"]
["39E-Y","39E2-Y","39E22-Y","39E222-G",null,null,null,null,null,"IAS 39:23","Whether the entity has retained control of the transferred asset depends on the transferee's ability to sell the asset. If the transferee has the practical ability to sell the asset in its entirety to an unrelated third party and is able to exercise that ability unilaterally and without needing to impose additional restrictions on the transfer, the entity has not retained control. In all other cases, the entity has retained control."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E2-Y","39E22-Y","39E222-Y",null,null,null,"39E-2-2-2",null,"IAS 39:20(c)(i)","Has the entity derecognised the financial asset and recognised separately as assets or liabilities any rights and obligations created or retained in the transfer?"]
["39E-Y","39E2-Y","39E22-Y",null,null,"39E223",4,"39E-2-2-3",null,"IAS 39:20(c)(ii)","Has the entity neither transferred nor retained substantially all the risks and rewards of ownership of the financial asset and has the entity retained control?"]
["39E-Y","39E2-Y","39E22-Y","39E223-G",null,null,null,null,null,"IAS 39:23","Whether the entity has retained control of the transferred asset depends on the transferee's ability to sell the asset. If the transferee has the practical ability to sell the asset in its entirety to an unrelated third party and is able to exercise that ability unilaterally and without needing to impose additional restrictions on the transfer, the entity has not retained control. In all other cases, the entity has retained control."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E2-Y","39E22-Y","39E223-Y",null,null,null,"39E-2-2-3",null,"IAS 39:20(c)(ii)","Has the entity continued to recognise the financial asset to the extent of its continuing involvement in the financial asset?"]
["39E-Y",null,null,null,null,"39E3",2,"39E-3",null,null,"Do entity transfers qualify for derecognition considering the extent to which the entity retains the risks and rewards of ownership under paragraph 20 of IAS 39?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E3-Y",null,null,null,"39E31",3,"39E-3-1",null,"IAS 39:24","Has the entity retained the right to service the financial asset for a fee, and does the transfer qualify for derecognition in its entirety?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E3-Y","39E31-Y",null,null,null,null,"39E-3-1",null,"IAS 39:24","Has the entity recognised either a servicing asset or a servicing liability for that servicing contract?"]
["39E-Y","39E3-Y",null,null,null,"39E32",3,"39E-3-2",null,"IAS 39:24","Is the fee to be received for the servicing right not expected to compensate the entity adequately for performing the servicing?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E3-Y","39E32-Y",null,null,null,null,"39E-3-2",null,"IAS 39:24","Has a servicing liability for the servicing obligation been recognised at its fair value?"]
["39E-Y","39E3-Y",null,null,null,"39E33",3,"39E-3-3",null,"IAS 39:24","Is the fee to be received for the servicing right expected to more than adequately compensate the entity for performing the servicing?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E3-Y","39E33-Y",null,null,null,null,"39E-3-3",null,"IAS 39:24","Has a servicing asset been recognised for the servicing right at an amount determined on the basis of an allocation of the carrying amount of the larger financial asset in accordance with paragraph 27?"]
["39E-Y","39E3-Y",null,null,null,"39E34",3,"39E-3-4",null,"IAS 39:25","Has the transfer resulted in an entity derecognising a financial asset in its entirety and does the transfer result in the entity obtaining a new financial asset or assuming a new financial liability, or a servicing liability?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E3-Y","39E34-Y",null,null,null,null,"39E-3-4",null,"IAS 39:25","Has the entity recognised the new financial asset, financial liability or servicing liability at fair value?"]
["39E-Y","39E3-Y",null,null,null,"39E35",3,"39E-3-5",null,"IAS 39:26","Has the transfer resulted in an entity derecognising a financial asset in its entirety?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E3-Y","39E35-Y",null,null,null,null,"39E-3-5",null,"IAS 39:26","Has the difference between the carrying amount and the sum of (i) the consideration received (including any new asset obtained less any new liability assumed) and (ii) any cumulative gain or loss that had been recognised in other comprehensive income been recognised in profit or loss?"]
["39E-Y","39E3-Y","39E35-Y",null,null,null,null,"39E-3-5",null,"IAS 39:27","Has the entity accounted for transfers of part of a larger financial asset and the part that qualifies for derecognition in its entirety appropriately?"]
["39E-Y","39E3-Y",null,null,null,"39E36",3,"39E-3-6",null,"IAS 39:27","Has the entity transferred part of a larger financial asset?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E3-Y","39E36-Y",null,null,"39E361",4,"39E-3-6-1",null,"IAS 39:27","Does the part transferred qualify for derecognition in its entirety?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E3-Y","39E36-Y","39E361-Y",null,"39E361C1",5,"39E-3-6-1",null,"IAS 39:27","Has the entity allocated the previous carrying amount of the larger financial asset between the part that continues to be recognised and the part that is derecognised based on the relative fair values of those parts on the date of the transfer?"]
["39E-Y","39E3-Y","39E36-Y","39E361-Y","39E361C1-G",null,null,null,null,"IAS 39:28","When an entity allocates the previous carrying amount of a larger financial asset between the part that continues to be recognised and the part that is derecognised, the fair value of the part that continues to be recognised needs to be measured. When the entity has a history of selling parts similar to the part that continues to be recognised or other market transactions exist for such parts, recent prices of actual transactions provide the best estimate of its fair value. When there are no price quotes or recent market transactions to support the fair value of the part that continues to be recognised, the best estimate of the fair value is the difference between the fair value of the larger financial asset as a whole and the consideration received from the transferee for the part that is derecognised."]
["39E-Y","39E3-Y","39E36-Y","39E361-Y",null,null,null,"39E-3-6-1",null,"IAS 39:27","Has the retained servicing asset been treated as a part that continues to be recognised? "]
["39E-Y","39E3-Y","39E36-Y","39E361-Y",null,null,null,"39E-3-6-1",null,"IAS 39:27","Has the difference between the carrying amount allocated to the part derecognised, and the sum of (i) the consideration received for the part derecognised (including any new asset obtained less any new liability assumed) and (ii) any cumulative gain or loss allocated to it that had been recognised directly in equity been recognised in profit or loss?"]
["39E-Y","39E3-Y","39E36-Y","39E361-Y",null,null,null,"39E-3-6-1",null,"IAS 39:27","Has a cumulative gain or loss that had been recognised in equity been allocated between the part that continues to be recognised and the part that is derecognised, based on the relative fair values of those parts?\n"]
[null,null,null,null,null,null,null,"39E-3",null,null,"Has the entity transfers that qualify for derecognition? (this question for programming reference only)"]
[null,null,null,null,null,null,null,null,null,null,"If no :"]
["39E-Y","39E3-N",null,null,null,null,null,"39E-3",null,"IAS 39:29","Does a transfer not result in derecognition because the entity has retained substantially all the risks and rewards of ownership of the transferred asset?"]
["39E-Y","39E3-N",null,null,null,null,null,"39E-3",null,"IAS 39:29","Has the entity continued to recognise the transferred asset in its entirety and recognised a financial liability for the consideration received?"]
["39E-Y","39E3-N",null,null,null,null,null,"39E-3",null,"IAS 39:29","In subsequent periods, has the entity continued to recognise any income on the transferred asset and any expense incurred on the financial liability?"]
["39E-Y",null,null,null,null,"39E4",2,"39E-4",null,null,"Does the entity neither transfer nor retain substantially all the risks and rewards of ownership and retain control of the transferred asset?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E4-Y",null,null,null,null,null,"39E-4",null,"IAS 39:30","If the entity retains control of the transferred asset, has the entity continued to recognise the transferred asset to the extent of its continuing involvement, being the extent to which it is exposed to changes in the value of the transferred asset?"]
["39E-Y","39E4-Y",null,null,null,null,null,"39E-4",null,"IAS 39:30(a)","If the entity's continuing involvement takes the form of guaranteeing the transferred asset, has the entity recognised its continuing involvement as the lower of the amount of the asset and the maximum amount of the consideration received that the entity could be required to repay (the 'guarantee amount')?"]
["39E-Y","39E4-Y",null,null,null,null,null,"39E-4",null,"IAS 39:30(b)","If the entity's continuing involvement takes the form of a written or purchased option (or both) on the transferred asset, has the entity recognised the extent of the entity's continuing involvement as the amount of the transferred asset that the entity may repurchase?"]
["39E-Y","39E4-Y",null,null,null,null,null,"39E-4",null,"IAS 39:30(b)","If the entity's continuing involvement takes the form of a written put option on an asset that is measured at fair value, has the entity recognised the extent of the entity's continuing involvement as the lower of the fair value of the transferred asset and the option's exercise price?"]
["39E-Y","39E4-Y",null,null,null,null,null,"39E-4",null,"IAS 39:30(c)","If the entity's continuing involvement takes the form of a cash-settled option or similar provision on the transferred asset, has the entity recognised the extent of the entity's continuing involvement measured in the same way as that which results from non-cash settled options (as per IAS 39.30b), being the amount of the transferred asset that the entity may repurchase?"]
["39E-Y","39E4-Y",null,null,null,null,null,"39E-4",null,"IAS 39:31","If the entity continues to recognise an asset to the extent of its continuing involvement, has the entity also recognised an associated liability? "]
["39E-Y","39E4-Y",null,null,null,null,null,"39E-4",null,"IAS 39:31","Has the entity measured the transferred asset and the associated liability on a basis that reflects the rights and obligations that the entity has retained (irrespective of the other measurement requirements specified by IAS 39)?"]
["39E-Y","39E4-Y",null,null,null,"39E41",3,"39E-4-1",null,"IAS 39:31(a)","Is the transferred asset measured at amortised cost?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E4-Y","39E41-Y",null,null,null,null,"39E-4-1",null,"IAS 39:31(a)","Has the associated liability been measured in such a way that the net carrying amount of the transferred asset and the associated liability is the amortised cost of the rights and obligations retained by the entity?"]
["39E-Y","39E4-Y",null,null,null,"39E42",3,"39E-4-2",null,"IAS 39:31(b)","Is the transferred asset measured at fair value?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E4-Y","39E42-Y",null,null,null,null,"39E-4-2",null,"IAS 39:31(b)","Has the associated liability been measured in such a way that the net carrying amount of the transferred asset and the associated liability is equal to the fair value of the rights and obligations retained by the entity when measured on a stand-alone basis?"]
["39E-Y","39E4-Y","39E42-Y",null,null,null,null,"39E-4-2",null,"IAS 39:32","Has the entity continued to recognise any income arising on the transferred asset to the extent of its continuing involvement and has the entity recognised any expense incurred on the associated liability?"]
["39E-Y","39E4-Y","39E42-Y",null,null,null,null,"39E-4-2",null,"IAS 39:33","For the purpose of subsequent measurement, has the entity recognised changes in the fair value of the transferred asset and the associated liability consistently with each other?"]
["39E-Y","39E4-Y","39E42-Y",null,null,null,null,"39E-4-2",null,"IAS 39:33","For the purpose of subsequent measurement, has the entity NOT offset the recognised changes in the fair value of the transferred asset and the associated liability?"]
["39E-Y","39E4-Y",null,null,null,"39E43",3,"39E-4-3",null,"IAS 39:34","Is the entity's continuing involvement in only a part of a financial asset?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E4-Y","39E43-Y",null,null,null,null,"39E-4-3",null,"IAS 39:34","Has the entity allocated the previous carrying amount of the financial asset between the part it continues to recognise under continuing involvement and the part it no longer recognises on the basis of the relative fair values of those parts on the date of the transfer? "]
["39E-Y","39E4-Y","39E43-Y",null,null,null,null,"39E-4-3",null,"IAS 39:34","For this purpose has the entity applied the requirements of IAS 39.28?"]
["39E-Y","39E4-Y","39E43-Y",null,null,null,null,"39E-4-3",null,"IAS 39:34","Has the cumulative gain or loss that had been recognised in other comprehensive income been allocated between the part that continues to be recognised and the part that is no longer recognised on the basis of the relative fair values of those parts?"]
["39E-Y","39E4-Y","39E43-Y",null,null,null,null,"39E-4-3",null,"IAS 39:34(a), IAS 39:34(b)","Has the difference between the carrying amount allocated to the part that is no longer recognised and the sum of (i) the consideration received for the part no longer recognised and (ii) any cumulative gain or loss allocated to it that had been recognised in other comprehensive income, been recognised in profit or loss?"]
[null,null,null,null,null,null,null,"39E-4-1",null,"IAS 39:31(a)","Is the transferred asset measured at amortised cost? For programming use only"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E4-Y","39E41-Y",null,null,null,null,"39E-4-1",null,"IAS 39:35","Has the entity NOT designated the associated liability as at fair value through profit or loss?"]
["39E-Y",null,null,null,null,"39E5",2,"39E-5",null,"IAS 39:36","Does a transferred asset continue to be recognised? "]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E5-Y",null,null,null,null,null,"39E-5"," ","IAS 39:36","Has the entity NOT offset the asset and the associated liability? "]
["39E-Y","39E5-Y",null,null,null,null,null,"39E-5"," ","IAS 39:36","Has the entity NOT offset any income arising from the transferred asset with any expense incurred on the associated liability?"]
["39E-Y",null,null,null,null,"39E6",2,"39E-6",null,"IAS 39:37","Does the entity provide non-cash collateral to the transferee?"]
["39E-Y","39E6-G",null,null,null,null,null,null,null,"IAS 39:37","The accounting for the collateral by the transferor and the transferee depends on whether the transferee has the right to sell or repledge the collateral and on whether the transferor has defaulted."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E6-Y",null,null,null,null,null,"39E-6"," ","IAS 39:37","Has the entity accounted for the collateral under IAS 39?"]
["39E-Y","39E6-Y",null,null,null,"39E61",3,"39E-6-1",null,"IAS 39:37(a)","Does the transferee have the right by contract or custom to sell or repledge the collateral?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E6-Y","39E61-Y",null,null,null,null,"39E-6-1",null,"IAS 39:37(a)","Has the transferor reclassified that asset in its statement of financial position (e.g. as a loaned asset, pledged equity instrument or repurchase receivable) separately from other assets?"]
["39E-Y","39E6-Y",null,null,null,"39E62",3,"39E-6-2",null,"IAS 39:37(b)","Does the transferee sell collateral pledged to it?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E6-Y","39E62-Y",null,null,null,null,"39E-6-2",null,"IAS 39:37(b)","Has the transferee recognised the proceeds from the sale and a liability measured at fair value for its obligation to return the collateral?"]
["39E-Y","39E6-Y",null,null,null,"39E63",3,"39E-6-3",null,"IAS 39:37(c)","Does the transferor default under the terms of the contract and is no longer entitled to redeem the collateral? "]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39E-Y","39E6-Y","39E63-Y",null,null,"39E63C1",4,"39E-6-3",null,"IAS 39:37(c)","Has the transferor derecognised the collateral? "]
["39E-Y","39E6-Y","39E63-Y","39E63C1-G",null,null,null,null,null,"IAS 39:37(c)","The transferee shall recognise the collateral as its asset initially measured at fair value or, if it has already sold the collateral, derecognise its obligation to return the collateral. "]
["39E-Y","39E6-Y",null,null,null,"39E64",3,"39E-6-4",null,"IAS 39:37(d)","Has the transferor continued to carry the collateral as its asset (or the transferee not recognised the collateral as an asset if applicable)?"]
[null,null,null,null,null,null,null,null,null,null,"If no :"]
["39E-Y","39E6-Y","39E64-N",null,null,null,null,"39E-6-4",null,"IAS 39:37(d)","Has the transferor defaulted and is he no longer entitled to redeem the collateral?"]
[null,null,null,null,null,null,null,null,null,null,"DERECOGNITION OF A FINANCIAL LIABILITY (PARAGRAPHS 39 - 42)"]
["-G",null,null,null,null,null,null,null,null,null,"IAS 39 has various rules that need to be complied with when assessing derecognition of a financial liability (removal of the financial liability from the statement of financial position). "]
["-G",null,null,null,null,null,null,null,null,"IAS 39:AG57-AG63","A 'YES' or 'N/A' answer indicates compliance with IAS 39."]
[null,null,null,null,null,"39F",1,"39F","39F","IAS 39:9","Has the entity removed (i.e. derecognised) a previously recognised financial liability (or a portion of the financial liability) from its statement of financial position?"]
["39F-G",null,null,null,null,null,null,null,null,"IAS 32:44","Offsetting a recognised financial asset and a recognised financial liability and presenting the net amount differs from the derecognition of a financial asset or a financial liability. Although offsetting does not give rise to recognition of a gain or loss, the derecognition of a financial instrument not only results in the removal of the previously recognised item from the statement of financial position but also may result in recognition of a gain or loss."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39F-Y",null,null,null,null,"39F5",2,"39F-5",null,"IAS 39:39","Has the entity derecognised a financial liability in accordance with IAS 39?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39F-Y","39F5-Y",null,null,null,"39F5C1",3,"39F-5",null,"IAS 39:39","Has the entity removed the financial liability (or part of a financial liability) from its statement of financial position when, and only when, it is extinguished?"]
["39F-Y","39F5-Y","39F5C1-G",null,null,null,null,null,null,"IAS 39:39","A financial liability is extinguished when the obligation specified in the contract is discharged or cancelled or expires."]
["39F-Y",null,null,null,null,"39F1",2,"39F-1",null,"IAS 39:40","Has there been an exchange between an existing borrower and lender of debt instruments, with substantially different terms, or a significant modification of the terms of an existing financial liability?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39F-Y","39F1-Y",null,null,null,null,null,"39F-1",null,"IAS 39:40 - 41","Has the entity recognised a new financial liability and accounted for the extinguishment of the original financial liability, with any gain or loss on extinguishment reflected in profit or loss?"]
["39F-Y","39F1-Y",null,null,null,"39F1C1",3,"39F-1",null,"IAS 39:AG62","Is the discounted present value of the cash flows under the new terms (including any fees paid net of any fees received and discounted using the original effective interest rate), at least 10 per cent different from the discounted present value of the remaining cash flows of the original financial liability? "]
["39F-Y","39F1-Y","39F1C1-G",null,null,null,null,null,null,null,"Such exchanges or modifications are deemed to have substantially different terms. "]
["39F-Y",null,null,null,null,"39F2",2,"39F-2",null,"IAS 39:40","Has the entity substantially modified the terms of an existing financial liability or part of it (whether or not attributable to the financial difficulty of the debtor)?"]
["39F-Y","39F2-G",null,null,null,null,null,null,null,"IAS 39:AG62","For the purpose of paragraph 40, the terms are substantially different if the discounted present value of the cash flows under the new terms, including any fees paid net of any fees received and discounted using the original effective interest rate, is at least 10 per cent different from the discounted present value of the remaining cash flows of the original financial liability. If an exchange of debt instruments or modification of terms is accounted for as an extinguishment, any costs or fees incurred are recognised as part of the gain or loss on the extinguishment. If the exchange or modification is not accounted for as an extinguishment, any costs or fees incurred adjust the carrying amount of the liability and are amortised over the remaining term of the modified liability."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39F-Y","39F2-Y",null,null,null,null,null,"39F-2",null,"IAS 39:40","Has the modification been accounted for as an extinguishment of the original financial liability and recognition of a new financial liability?"]
["39F-Y",null,null,null,null,"39F3",2,"39F-3",null,"IAS 39:AG62","Is the exchange of debt instruments or modification of terms accounted for as an extinguishment?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39F-Y","39F3-Y",null,null,null,null,null,"39F-3",null,"IAS 39:AG62","Have any costs or fees incurred been recognised as part of the gain or loss on the extinguishment? "]
[null,null,null,null,null,null,null,null,null,null,"If no :"]
["39F-Y","39F3-N",null,null,null,null,null,"39F-3",null,"IAS 39:AG62","Have any costs or fees incurred been accounted for as an adjustment to the carrying amount of the liability and are amortised over the remaining term of the modified liability?"]
["39F-Y",null,null,null,null,null,null,"39F",null,"IAS 39:41","Has the entity recognised the difference between the carrying amount of a financial liability (or part of a financial liability) extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, directly in profit or loss?"]
["39F-Y",null,null,null,null,"39F4",2,"39F-4",null,"IAS 39:42","Does the entity repurchase part of a financial liability?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39F-Y","39F4-Y",null,null,null,null,null,"39F-4"," ","IAS 39:42","Has the entity allocated the previous carrying amount of the financial liability between the part that continues to be recognised and the part that is derecognised based on the relative fair values of those parts on the date of repurchase?"]
["39F-Y","39F4-Y",null,null,null,null,null,"39F-4",null,"IAS 39:42","Has the entity recognised the difference between the carrying amount allocated to the part derecognised and the consideration paid, including any non-cash assets transferred or liabilities assumed, for the part derecognised directly in profit or loss?"]
[null,null,null,null,null,null,null,null,null,null,"INITIAL MEASUREMENT (PARAGRAPHS 43 - 44)"]
["-G",null,null,null,null,null,null,null,null,null,"Initial recognition refers to the timing of recognising a financial instrument on statement of financial position. Initial measurement refers to the amount that should be recognised as well as the treatment of transaction costs. On initial recognition, a financial asset or financial liability should be recognised at fair value plus or less transaction costs in certain instances. However, fair value is not always equal to the amount of cash paid or received and may be zero in the case of certain derivatives.\n\nA 'YES' or 'N/A' answer indicates compliance with IAS 39.\n\n"]
[null,null,null,null,null,null,null,null,"39A","IAS 32:AG3-12","Is the contract a financial asset?"]
[null,null,null,null,null,null,null,null,"39B","IAS 32:AG3-12","Is the contract a financial liability?"]
[null,null,null,null,null,null,null,null,"39C","IAS 32:AG15-19","Is the contract a derivative instrument?"]
[null,null,null,null,null,null,null,null,"39D",null,"Does the contract contain one or more embedded derivatives?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,39A-Y,39B-Y",null,null,null,null,null,null,"39A,B",null,"IAS 39:43","Has the entity measured financial assets (except for trade receivables within the scope of paragraph 44A) or financial liabilities at fair value on initial recognition (plus transaction costs in appropriate instances)?"]
["OR,39A-Y,39B-Y",null,null,null,null,"39ABC2",2,"39A,B"," ","IAS 39:43","Has the entity included or excluded transaction costs appropriately?"]
["OR,39A-Y,39B-Y","39ABC2-G",null,null,null,null,null,null,null,"IAS 39:43","Transaction costs that are directly attributable to the acquisition or issuance of financial assets or financial liabilities, which are not measured at fair value through profit or loss, should be included in the amount recognised on initial recognition.\n\nTransaction costs should not be included in the initial amount recognised for financial assets or financial liabilities measured at fair value through profit or loss."]
["OR,39A-Y,39B-Y","39ABC2-G",null,null,null,null,null,null,null,"IAS 39:9","Transaction costs are incremental costs that are directly attributable to the acquisition, issue or disposal of a financial asset or financial liability. "]
["OR,39A-Y,39B-Y","39ABC2-G",null,null,null,null,null,null,null,"IAS 39:9","An incremental cost is one that would not have been incurred if the entity had not acquired, issued or disposed of the financial instrument. "]
["39A-Y",null,null,null,null,"39A5",2,"39A-5",null,"IAS 39:44","Does the entity use settlement date accounting for an asset that is subsequently measured at cost or amortised cost?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39A-Y","39A5-Y",null,null,null,"39A5C1",3,"39A-5"," ","IAS 39:44","Has the entity recognised the financial asset at fair value on the trade date?"]
["39A-Y","39A5-Y","39A5C1-G",null,null,null,null,null," ","IAS 39:44A","Notwithstanding the requirement in paragraph 43, at initial recognition, an entity shall measure trade receivables that do not have a significant financing component (determined in accordance with IFRS 15) at their transaction price (which is defined in IFRS 15)."]
["39A-Y",null,null,null,null,null,null,"39A"," ","IAS 39:AG64","Has the fair value of the financial instrument been measured where part of the consideration exchanged includes an element for something other than the financial instrument?"]
["39B-Y",null,null,null,null,null,null,"39B",null,null,"INITIAL MEASUREMENT OF FINANCIAL LIABILITIES"]
["39B-G",null,null,null,null,null,null,"39B",null,null,"A 'YES' or 'N/A' answer indicates compliance with IAS 39."]
["39B-Y",null,null,null,null,"39B1",2,"39B-1"," ","IAS 39:43","Has the entity measured financial liabilities at fair value on initial recognition (minus transaction costs when the liabiity is not measured at fair value through profit or loss)?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39B-Y","39B1-Y",null,null,null,null,null,"39B-1",null,"IAS 39:AG64","Has the fair value of the financial liability been estimated using a valuation technique where the consideration exchanged includes an element for something other than the financial liability? "]
["39B-Y","39B1-Y",null,null,null,"39B1C1",3,"39B-1",null,"IAS 39:AG64","Has the fair value of the financial liability been measured where the consideration exchanged includes an element for something other than the financial liability? "]
["39B-Y","39B1-Y","39B1C1-G",null,null,null,null,null,null,null,"Note: IFRS 13 Fair Value Measurement, issued in May 2011, amended paragraph AG64 of IAS 39. An entity shall apply the amendment when it applies IFRS 13."]
["39B-Y",null,null,null,null,"39BC1",2,"39B"," ","IAS 39:43","Has the entity included or excluded transaction costs appropriately?"]
["39B-Y","39BC1-G",null,null,null,null,null,null,null,"IAS 39:43","Transaction costs that are directly attributable to the issuance of financial liabilities, which are not measured at fair value through profit or loss, should be included in the amount recognised on initial recognition.\n\nTransaction costs should not be included in the initial amount recognised for financial liabilities measured at fair value through profit or loss."]
["39B-Y","39BC1-G",null,null,null,null,null,null,null,"IAS 39:9","Transaction costs are incremental costs that are directly attributable to the acquisition, issue or disposal of a financial asset or financial liability. "]
["39B-Y","39BC1-G",null,null,null,null,null,null,null,"IAS 39:9","An incremental cost is one that would not have been incurred if the entity had not acquired, issued or disposed of the financial instrument. "]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,null,null,"39A,C,D",null,null,"SUBSEQUENT MEASUREMENT OF FINANCIAL ASSETS (PARAGRAPHS 45 - 46)"]
["OR,39A-G,39C-G,39D-G",null,null,null,null,null,null,null,null,null,"Subsequent measurement of a financial asset is determined by the category that an entity classifies the financial asset into. The classification is determined either based on the nature of the instrument, the entity's intention or the entity's designation at initial recognition. For example an entity that trades in a certain financial instrument in order to make a short-term gain is required to classify such financial assets at fair value through profit or loss. Other instruments such as quoted bonds may qualify as financial assets at fair value through profit or loss, held-to-maturity investments or available-for-sale financial assets depending on the entity's intent. All derivatives are required to be measured at fair value at initial and subsequent measurement, and the changes in fair value are measured through profit and loss except for those derivatives that are designated and effective cash flow and net investment hedge instruments."]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,"39ACDC1",2,"39A,C,D",null,"IAS 39:45","For the purpose of measuring a financial asset after initial recognition, have financial assets been classified into one of the following four categories in accordance with IAS 39:"]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,null,null,null,null,null,"(a) financial assets at fair value through profit or loss;"]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,null,null,null,null,null,"(b) held-to-maturity investments;"]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,null,null,null,null,null,"(c) loans and receivables; and"]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,null,null,null,null,null,"(d) available-for-sale financial assets?"]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,null,"These categories apply to measurement and profit or loss recognition under IAS 39. The entity may use other descriptors for these categories or other categorisations when presenting information on the face of the financial statements. IAS 1 indicates the minimum presentation requirements for the statement of financial position. The entity shall disclose in the notes the information required by IAS 32 or IFRS 7 as appropriate."]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,"IAS 39:46","Financial assets that are designated as hedged items are subject to measurement under the hedge accounting requirements. All financial assets except those measured at fair value through profit or loss are subject to review for impairment. "]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,null,"Definitions"]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,"IAS 39:9","A financial asset at fair value through profit or loss is a financial asset that meets either of the following conditions. "]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,null,"(a) It is classified as held for trading. A financial asset is classified as held for trading if : "]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,null,"(i) It is acquired or incurred principally for the purpose of selling it in the near term; "]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,null,"(ii) On initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or \n\n(iii) It is a derivative (except for a derivative that is a designated and effective hedging instrument).\n\naa) It is contingent consideration of an acquirer in a business combination to which IFRS 3 applies.\n\n\n\n"]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,null,"(b) Upon initial recognition it is designated by the entity as at fair value through profit or loss when permitted by paragraph 11A or when:"]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,"IAS 39:AG4D - AG4G","(i) it eliminates or significantly reduces a measurement or recognition inconsistency (accounting mismatch) that would otherwise arise from recognising assets and liabilities on different bases. "]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,"IAS 39:AG4H - AG4K","(ii) a group of financial assets, financial liabilities or both is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity's key management personnel."]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,null,"Investments in equity instrument that do not have a quoted market price in an active market, and whose fair value cannot be reliably measured, shall not be designated as fair value through profit or loss."]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,"IAS 39:AG4C","The decision to designate financial assets at fair value through profit or loss is similar to an accounting policy choice but is not required to be applied consistently to all similar transactions. When an entity has such a choice, paragraph 14(b) of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors requires the decision to result in more reliable and relevant financial statements. In the case of designation as at fair value through profit or loss, the entity should demonstrate that fair value through profit or loss designations comply with one or both of the requirements for more relevant information (i.e. IAS 39.9b(i) or (ii)).\n"]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,"IAS 39:9","Held-to-maturity investments are non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity other than: "]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,null,"(a) those that the entity upon initial recognition designates as at fair value through profit or loss; "]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,null,"(b) those that the entity designates as available for sale; and\n\n(c) those that meet the definition of loans and receivables."]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,"IAS 39:9","Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: "]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,null,"(a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity upon initial recognition designates as at fair value through profit or loss; "]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,null,"(b) those that the entity upon initial recognition designates as available for sale; or \n\n(c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. "]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,null,"An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. "]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,"IAS 39:AG26","A financial asset that is quoted in an active market does not qualify for classification as a loan or receivable (for example, a quoted debt instrument)."]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,"IAS 39:9","Available-for-sale financial assets are those non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables, (b) held-to-maturity investments or (c) financial assets at fair value through profit or loss. "]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,"IAS 39:AG14-26","A 'YES' or 'N/A' answer indicates compliance with IAS 39."]
["OR,39A-Y,39C-Y,39D-Y","39ACDC1-G",null,null,null,null,null,null,null,"IAS 39:AG66-68"]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,null,null,"39A,C,D"," ","IAS 39:46","After initial recognition, on subsequent measurement, has the entity measured financial assets, including derivatives that are assets, at their fair values, without any deduction for transactions costs it may incur on sale or other disposal except for those financial assets identified in paragraph 46 of IAS 39? "]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,"39ACDC2",2,"39A,C,D",null,"IAS 39:46","Has the entity measured those financial assets classified either as \"available for sale\" or as \"fair value through profit and loss\" at fair value after initial recognition?"]
["OR,39A-Y,39C-Y,39D-Y","39ACDC2-G",null,null,null,null,null,null,null,"IAS 39:9","Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (see IFRS 13A)."]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,"39ACDC3",2,"39A,C,D",null,"IAS 39:46","Has the entity measured those financial assets classified as either \"loans and receivables\" or \"held-to-maturity investments\" at amortised cost using the effective interest method?"]
["OR,39A-Y,39C-Y,39D-Y","39ACDC3-G",null,null,null,null,null,null,null,"IAS 39:9","The amortised cost of a financial asset or financial liability is the amount at which the financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility. "]
["OR,39A-Y,39C-Y,39D-Y","39ACDC3-G",null,null,null,null,null,null,null,"IAS 39:9","The effective interest method is a method of calculating the amortised cost of a financial asset or a financial liability (or group of financial assets or financial liabilities) and of allocating the interest income or interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument or, when appropriate, a shorter period to the net carrying amount of the financial asset or financial liability. When calculating the effective interest rate, an entity shall estimate cash flows considering all contractual terms of the financial instrument (for example, prepayment, call and similar options) but shall not consider future credit losses. The calculation includes all fees and points paid or received between parties to the contract that are an integral part of the effective interest rate (see paragraphs AG8A–AG8B), transaction costs, and all other premiums or discounts. "]
["OR,39A-Y,39C-Y,39D-Y","39ACDC3-G",null,null,null,null,null,null,null,"IAS 39:9","There is a presumption that the cash flows and the expected life of a group of similar financial instruments can be estimated reliably. However, in those rare cases when it is not possible to estimate reliably the cash flows or the expected life of a financial instrument (or group of financial instruments), the entity shall use the contractual cash flows over the full contractual term of the financial instrument (or group of financial instruments). "]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,"39ACDC4",2,"39,A,C,D",null,"IAS 39:AG8","Where, in calculating the amortised cost of a financial instrument, the entity has revised its estimates of payments or receipts, has the entity adjusted the carrying amount of the financial asset or financial liability (or group of financial instruments) to reflect actual and revised estimated cash flows? Such adjustment is recognised as income or expense in profit or loss."]
["OR,39A-Y,39C-Y,39D-Y","39ACDC4-G",null,null,null,null,null,null,null,"IAS 39:AG7","For floating rate financial assets and floating rate financial liabilities, periodic re-estimation of cash flows to reflect movements in market rates of interest alters the effective interest rate. If a floating rate financial asset or floating rate financial liability is recognised initially at an amount equal to the principal receivable or payable on maturity, re-estimating the future interest payments normally has no significant effect on the carrying amount of the asset or liability."]
["OR,39A-Y,39C-Y,39D-Y","39ACDC4-G",null,null,null,null,null,null,null,"IAS 39:AG8","If an entity revises its estimates of payments or receipts, the entity shall adjust the carrying amount of the financial asset or financial liability (or group of financial instruments) to reflect actual and revised estimated cash flows. The entity recalculates the carrying amount by computing the present value of estimated future cash flows at the financial instrument’s original effective interest rate or, when applicable, the revised effective interest rate calculated in accordance with paragraph 92 of IAS 39. The adjustment is recognised in profit or loss."]
["OR,39A-Y,39C-Y,39D-Y","39ACDC4-G",null,null,null,null,null,null,null,"IAS 39:AG8","If a financial asset is reclassified in accordance with 50B, 50D or 50E, and the entity subsequently increases its estimates of future cash receipts as a result of increased recoverability of those cash receipts, the effect of that increase shall be recognised as an adjustment to the effective interest rate from the date of the change in estimate rather than as an adjustment to the carrying amount of the asset at the date of the change in estimate. "]
["OR,39A-Y,39C-Y,39D-Y","39ACDC4-G",null,null,null,null,null,null,null,"IAS 39:AG8A","In applying the effective interest method, an entity identifies fees that are an integral part of the effective interest rate of a financial instrument. The description of fees for financial services may not be indicative of the nature and substance of the services provided. Fees that are an integral part of the effective interest rate of a financial instrument are treated as an adjustment to the effective interest rate, unless the financial instrument is measured at fair value, with the change in fair value being recognised in profit or loss. In those cases, the fees are recognised as revenue when the instrument is initially recognised."]
["OR,39A-Y,39C-Y,39D-Y","39ACDC4-G",null,null,null,null,null,null,null,"IAS 39:AG8B","Fees that are an integral part of the effective interest rate of a financial instrument include:\n(a) origination fees received by the entity relating to the creation or acquisition of a financial asset. Such fees may include compensation for activities such as evaluating the borrower’s financial condition, evaluating and recording guarantees, collateral and other security arrangements, negotiating the terms of the instrument, preparing and processing documents and closing the transaction. These fees are an integral part of generating an involvement with the resulting financial instrument.\n(b) commitment fees received by the entity to originate a loan when the loan commitment is outside the scope of this Standard and it is probable that the entity will enter into a specific lending arrangement. These fees are regarded as compensation for an ongoing involvement with the acquisition of a financial instrument. If the commitment expires without the entity making the loan, the fee is recognised as revenue on expiry. \n(c) origination fees received on issuing financial liabilities measured at amortised cost. These fees are an integral part of generating an involvement with a financial liability. An entity distinguishes fees and costs that are an integral part of the effective interest rate for the financial liability from origination fees and transaction costs relating to the right to provide services, such as investment management services."]
["OR,39A-Y,39C-Y,39D-Y","39ACDC4-G",null,null,null,null,null,null,null,"IAS 39:AG8C","Fees that are not an integral part of the effective interest rate of a financial instrument and are accounted for in accordance with IFRS 15 include: \n(a) fees charged for servicing a loan;\n(b) commitment fees to originate a loan when the loan commitment is outside the scope of this Standard and it is unlikely that a specific lending arrangement will be entered into; and\n(c) loan syndication fees received by an entity that arranges a loan and retains no part of the loan package for itself (or retains a part at the same effective interest rate for comparable risk as other participants)."]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,"39ACDC5",2,"39A,C,D",null,"IAS 39:46","Where the entity has measured at cost a financial asset that is classified as either \"available for sale\" or \"held at fair value through profit or loss\" subsequent to initial recognition, does the financial asset qualify for exemption from the fair value measurement requirements of \"available for sale\" or \"held at fair value through profit or loss\"? "]
["OR,39A-Y,39C-Y,39D-Y","39ACDC5-G",null,null,null,null,null,null,null,"IAS 39:46","An entity measures investments in equity instruments that do not have a quoted market price in an active market and whose fair value cannot be reliably measured and derivatives that are linked to and must be settled by delivery of such unquoted equity instruments at cost subsequent to initial recognition. No other exceptions are permitted to the requirement to measure financial assets classified as either \"available for sale\" or \"held at fair value through profit or loss\" at fair value."]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,"39ACDC6",2,"39A,C,D",null,"IAS 39:9","Has the entity 'tainted' the held-to-maturity category, either in the current or two preceding financial years and reclassified all financial instruments out of the held-to-maturity category?"]
["OR,39A-Y,39C-Y,39D-Y","39ACDC6-G",null,null,null,null,null,null,null,"IAS 39:9","An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity investments) other than sales or reclassifications that: \n\n(i) are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value; \n\n(ii) occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments; or \n\n(iii) are attributable to an isolated event that is beyond the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity.\n"]
["OR,39A-Y,39C-Y,39D-Y","39ACDC6-G",null,null,null,null,null,null,null,"IAS 39:AG22","The application guidance provides further examples of situations where sales before maturity are not considered to taint the 'held-to-maturity' category."]
["OR,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,"39B,C,D",null,null,"SUBSEQUENT MEASUREMENT OF FINANCIAL LIABILITIES (PARAGRAPH 47)"]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,"39B,C,D",null,null,"Subsequent measurement of a financial liability is determined by the category that an entity classifies the financial liability into. Unlike financial assets, financial liabilities are either classified as held at fair value through profit or loss or held at amortised cost."]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,null,null,"IAS 39:47","After initial recognition, financial liabilities are recognised at amortised cost using the effective interest rate method except for:"]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,null,null,"IAS 39:47(a)","(a) financial liabilities at fair value through profit or loss. Such liabilities, including derivatives that are liabilities, shall be measured at fair value except for a derivative liability that is linked to and must be settled by delivery of an unquoted equity instrument whose fair value cannot be reliably measured, which shall be measured at cost."]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,null,null,"IAS 39:47(b)","(b) financial liabilities that arise when a transfer of a financial asset does not qualify for derecognition or when the continuing involvement approach applies;"]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,null,null,"IAS 39:47(c)","c) financial guarantee contracts as defined in paragraph 9. After initial recognition, an issuer of such a contract shall (unless paragraph 47(a) or (b) applies) measure it at the higher of: \n (i) the amount determined in accordance with IAS 37; and\n (ii) the amount initially recognised (see paragraph 43) less, when appropriate, the cumulative amount of income recognised in accordance with the principles of IFRS 15."]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,null,null,"IAS 39:47(d)","d) commitments to provide a loan at a below-market interest rate. After initial recognition, an issuer of such a commitment shall (unless paragraph 47(a) applies) measure it at the higher of: \n(i) the amount determined in accordance with IAS 37; and\n(ii) the amount initially recognised (see paragraph 43) less, when appropriate, the cumulative amount of income recognised in accordance with the principles of IFRS 15."]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,null,null,"IAS 39:47","Financial liabilities that are designated as hedged items are subject to measurement under the hedge accounting requirements in paragraphs 89-102. "]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,null,null,"IAS 39:47","Financial liabilities that arise when a transfer of a financial asset does not qualify for derecognition or is accounted for using the continuing involvement approach, are not measured subsequent to initial recognition at amortised cost using the effective interest rate method. Instead, paragraphs 29 and 31 apply to the measurement of such financial liabilities."]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,null,null,"IAS 39:9","Definitions"]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,null,null,null,"A financial liability at fair value through profit or loss is a financial liability that meets either of the following conditions. "]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,null,null,null,"(a) It is classified as held for trading. A financial liability is classified as held for trading if: "]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,null,null,null,"(i) It is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; \n\n(ii) On initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or \n\n(iii) It is a derivative (except for a derivative that is a designated and effective hedging instrument)."]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,null,null,null,"(b) Upon initial recognition it is designated by the entity as at fair value through profit or loss when permitted by paragraph 11A or when:"]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,null,null,"IAS 39:AG4D - AG4G","(i) it eliminates or significantly reduces a measurement or recognition inconsistency (accounting mismatch) that would otherwise arise from recognising assets and liabilities on a different bases."]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,null,null,"IAS 39:AG4H - AG4K","(ii) a group of financial assets, financial liabilities or both is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity's key management personnel."]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,null,null,"IAS 39:AG4C","The decision to designate financial liability at fair value through profit or loss is similar to an accounting policy choice but is not required to be applied consistently to all similar transactions. When an entity has such a choice, paragraph 14(b) of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors requires the decision to result in more reliable and relevant financial statements. In the case of designation as at fair value through profit or loss, the entity should demonstrate that fair value through profit or loss designations comply with one or both of the requirements for more relevant information (i.e. IAS 39.9b(i) or (ii))."]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,null,null,"IAS 39:9","Financial guarantee contract is a contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument."]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,null,null,"IAS 39:AG14-AG15","A 'YES' or 'N/A' answer indicates compliance with IAS 39."]
["OR,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,"39B,C,D"," ","IAS 39:47(a)","Has the entity measured the financial liability at fair value after initial recognition if the financial liability is classified as at fair value through profit and loss?"]
["OR,39B-Y,39C-Y,39D-Y",null,null,null,null,"39BCDC1",2,"39B,C,D"," ","IAS 39:47(a)","Has the entity measured derivative liabilities that are linked to and must be settled by delivery of an equity instrument that does not have a quoted price in an active market for an identical instrument (i.e. a Level 1 input) whose fair value cannot otherwise be reliably measured at cost subsequent to initial recognition?"]
["OR,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,"39B,C,D",null,"IAS 39:47( c)","Has the entity recognised financial guarantee contracts that fall within the scope of IAS 39, after initial recognition, at the higher of (i) the amount determined according to IAS 37 or (ii) the amount initially recognised less cumulative amortisation in line with IAS 18?"]
["OR,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,"39B,C,D",null,"IAS 39:47(d)","Has the entity recognised commitments to provide a loan at a below-market interest rate, after initial recognition, at the higher of (i) the amount determined according to IAS 37 or (ii) the amount initially recognised less cumulative amortisation in line with IAS 18?"]
["OR,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,"39B,C,D",null,"IAS 39:47","Has the entity measured all financial liabilities except those detailed in IAS 47.a) to d) at amortised cost using the effective interest method?"]
["-G",null,null,null,null,null,null,null," ",null,"FAIR VALUE MEASUREMENT CONSIDERATIONS (PARAGRAPHS 48 - 49)"]
["-G",null,null,null,null,null,null,null,null,null,"IAS 39 provides detailed guidance as to how an entity should determine fair value. It also determines when theoretical valuation models should be used and when a quoted market rate is more appropriate. If a theoretical valuation model is to be used then IAS 39 requires the use of inputs derived from active markets where applicable."]
["-G",null,null,null,null,null,null,null,null,"IAS 39:AG69-82","A 'YES' or 'N/A' answer indicates compliance with IAS 39."]
["-G",null,null,null,null,null,null,null,null,null,"Note: Paragraph 48 of IAS 39 was deleted due to consequential amendments arising from IFRS 13 Fair Value Measurement, issued in May 2011. An entity shall apply this amendment when it applies IFRS 13."]
["-G",null,null,null,null,null,null,null,null,null,"Note: Paragraph AG74 of IAS 39 was deleted due to consequential amendments arising from IFRS 13 Fair Value Measurement, issued in May 2011. An entity shall apply this amendment when it applies IFRS 13."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,39B-G,39C-G,39D-G",null,null,null,null,null,null,null,null,null,"Note: Paragraph 48A of IAS 39 was deleted due to consequential amendments arising from IFRS 13 Fair Value Measurement, issued in May 2011. An entity shall apply this amendment when it applies IFRS 13."]
[null,null,null,null,null,null,null,null,null,null,"If no :"]
["OR,39B-Y,39C-Y,39D-Y",null,null,null,null,"39BCD5",2,"39B,C,D",null,null,"Has the entity used a valuation technique? "]
["OR,39B-Y,39C-Y,39D-Y","39BCD5-G",null,null,null,null,null,null,null,"IAS 39:48A","Valuation techniques include using recent arm’s length market transactions between knowledgeable, willing parties, if available, reference to the current fair value of another instrument that is substantially the same, discounted cash flow analysis and option pricing models."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y","39BCD5-Y",null,null,null,null,3,null,null,"IAS 39:48A","If there is a valuation technique commonly used by market participants to price the instrument and that technique has been demonstrated to provide reliable estimates of prices obtained in actual market transactions, has the entity used that technique? "]
["OR,39A-Y,39B-Y,39C-Y,39D-Y","39BCD5-Y",null,null,null,null,null,null,null,"IAS 39:AG76","Has the entity used the transaction price as the best evidence of fair value of an instrument at initial recognition unless fair value of that instrument is evidenced by comparison with other observable current market transactions in the same instrument?"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,"39ABCD1",2,"39,A,B,C,D",null,"IAS 39:AG76","Has the entity determined that the fair value at initial recognition differs from the transaction price?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y","39ABCD1-Y",null,null,null,"39ABCD2",3,"39,A,B,C,D",null,"IAS 39:AG76","Was the fair value evidenced by a quoted price in an active market for an identical asset or liability (i.e. a Level 1 input) or based on a valuation technique that uses only data from observable markets?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y","39ABCD1-Y","39ABCD2-Y",null,null,"39ABCD2C1",4,null,null,"IAS 39:AG76","Has the entity measured the financial instrument at its fair value plus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability?"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y","39ABCD1-Y","39ABCD2-Y","39ABCD2C1-G",null,null,null,null,null,"IAS 39:AG76","Note: An entity shall recognise the difference between the fair value at initial recognition and the transaction price as a gain or loss."]
[null,null,null,null,null,null,null,null,null,null,"If no :"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y","39ABCD1-Y","39ABCD2-N",null,null,"39ABCD2C2",4,null,null,"IAS 39:AG76","Has the entity measured the financial instrument at its fair value plus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability but adjusted the measurement to defer the difference between the fair value at initial recognition and the transaction price?"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y","39ABCD1-Y","39ABCD2-N","39ABCD2C2-G",null,null,null,null,null,"IAS 39:AG76","Note: After initial recognition, the entity shall recognise that deferred difference as a gain or loss only to the extent that it arises from a change in a factor (including time) that market participants would take into account when pricing the asset or liability."]
[null,null,null,null,null,null,null,null,null,null,"If no :"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,null,null,"IAS 39:AG76","Has the entity used the transaction price as the best evidence of fair value of an instrument at initial recognition?"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,null,null,"IAS 39:AG76A","Has the financial asset or financial liability been measured consistent with the requirements of IAS 39 subsequent to initial recognition?"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,null,null,"IAS 39:AG76A","Have gains or losses been recognised consistent with the requirements of IAS 39?"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,"39ABCD2C3",2,null,null,"IAS 39:AG82","Has the entity incorporated observable market data about the market conditions and other factors that are likely to affect the instrument's fair value?"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,"39ABCD2C4",2,null,null,"IAS 39:AG82","Has the fair value of a financial instrument been based on one or more of the following factors where a valuation technique has been used: the time value of money, credit risk, foreign currency exchange prices, commodity prices, equity prices, volatility, prepayment risk, surrender risk and servicing costs for a financial asset or a financial liability? Note that other factors may also be relevant."]
["OR,39A-Y,39B-Y,39C-Y,39D-Y","39ABCD2C4-G",null,null,null,null,null,null,null,null,"Note that IAS 39.AG69-AG82 contains additional guidance relevant to specific circumstances when fair valuing financial instruments that may be relevant to the entity's circumstances that should be considered."]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,null,null,"IAS 39:48A","Does the entity periodically recalibrate valuation techniques and test it for validity using prices from any observable current market transaction in the same instrument (i.e. without modification or repackaging) or based on available observable market data?"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,null,null,"IAS 39:AG69","Has the entity fair valued instruments on a going concern basis (in other words, no consideration is made whether the entity intends or needs to liquidate, to curtail materially the scale of its operations or undertake a transaction on adverse terms)?"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,null,null,"IAS 39:AG72","Has the entity used (i) the current bid price for an asset held or liability to be issued or (ii) the asking price for an asset to be acquired or liability held or (iii) mid-market prices where the entity has assets and liabilities with offsetting risks?"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,null,null,"IAS 39:AG72","If the entity is fair valuing a portfolio of financial instruments, is fair value determined as the product of the number of units of the instrument and its quoted market price?"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,null,null,"IAS 39:AG72","Has the entity followed the other detailed requirements of paragraphs AG72 and AG73 of IAS 39 as appropriate?"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,"39ABCD2C5",2,null,null,"IAS 39:AG80","Has the entity fair valued derivatives that are linked to and must be settled by delivery of equity instruments that do not have a quoted market price in an active market for an identical instrument (i.e. Level 1 input) where (i) the variability in the range of reasonable fair value measurements is not significant for that instrument or (ii) the probabilities of the various estimates within the range can be reasonably assessed and used when measuring fair value?"]
["OR,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,null,null,null,"RECLASSIFICATIONS (PARAGRAPHS 50 - 54)"]
["-G",null,null,null,null,null,null,null,null,null,"IAS 39 provides guidance on when a financial instrument can be reclassified into a different category.\n\n"]
["-G",null,null,null,null,null,null,null,null,null,"A 'YES' or 'N/A' answer indicates compliance with IAS 39."]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,null,null,"IAS 39:50(a)","Has the entity NOT reclassified a derivative out of the fair value through profit or loss category while it is held or issued?"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,"39ABCD2C6",2,null,null,"IAS 39:50(b)","Has the entity NOT reclassified any financial instrument out of the fair value through profit or loss category if upon initial recognition it was designated by the entity as at fair value through profit or loss? "]
["OR,39A-Y,39B-Y,39C-Y,39D-Y","39ABCD2C6-G",null,null,null,null,null,null,null,"IAS 39:50(c)","Note: A financial asset that is no longer held for the purpose of selling or "]
["OR,39A-Y,39B-Y,39C-Y,39D-Y","39ABCD2C6-G",null,null,null,null,null,null,null,null,"repurchasing it in the near future may be reclassified out of the fair value through profit or loss category in certain situations. "]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,null,null,"IAS 39:50","Has the entity NOT reclassified any financial instrument into the fair value through profit or loss category after initial recognition? "]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,"39ACDC9",2,"39,A,C,D",null," ","Did the entity reclassify a financial asset out of the fair value through profit or loss in accordance with paragraph 50B?"]
["OR,39A-Y,39C-Y,39D-Y","39ACDC9-G",null,null,null,null,null,null,null,"IAS 39:50B","A financial asset to which paragraph 50(c) applies (except a financial asset of the type described in paragraph 50D) may be reclassified out of the fair value through profit or loss category only in rare circumstances. "]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,39A-Y,39C-Y,39D-Y","39ACDC9-Y",null,null,null,"39ACDC7",3,null,null,"IAS 39:50C","If an entity reclassifies a financial asset out of the fair value through profit or loss category in accordance with paragraph 50B, has the financial asset been reclassified at its fair value on the date of reclassification? Has any gain or loss already recognised in profit or loss not been reversed? Has the fair value of the financial asset on the date of reclassification become its new cost or amortised cost, as applicable?"]
["OR,39A-Y,39C-Y,39D-Y","39ACDC9-Y","39ACDC7-G",null,null,null,null,null,null,"IAS 39:50D","A financial asset to which paragraph 50(c) applies that would have met the definition of loans and receivables (if the financial asset had not been required to be classified as held for trading at initial recognition) may be reclassified out of the fair value through profit or loss category if the entity has the intention and ability to hold the financial asset for the foreseeable future or until maturity."]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,"39ACD1",2,"39A,C,D",null," ","Did the entity reclassify a financial asset out of the fair value through profit or loss category in accordance with paragraph 50D or out of the available for sale category in accordance with paragraph 50E?"]
["OR,39A-Y,39C-Y,39D-Y","39ACD1-G",null,null,null,null,null,null,null,"IAS 39:50E","A financial asset classified as available for sale that would have met the definition of loans and receivables (if it had not been designated as available for sale) may be reclassified out of the available for sale category to the loans and receivables category if the entity has the intention and ability to hold the financial asset for the foreseeable future or until maturity."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,39A-Y,39C-Y,39D-Y","39ACD1-Y",null,null,null,null,null,null,null,"IAS 39:50F","If an entity reclassifies a financial asset out of the fair value through profit or loss category in accordance with paragraph 50D or out of the available-for-sale category in accordance with paragraph 50E, it shall reclassify, the financial asset at its fair value on the date of reclassification.\n \nFor a financial asset reclassified in accordance with paragraph 50D, has no gain or loss already recognised in profit or loss been reversed. Has the fair value of the financial asset on the date of reclassification become its new cost or amortised cost, as applicable?\n\nFor a financial asset reclassified out of the available for sale category in accordance with paragraph 50E, has any previous gain or loss on that asset that has been recognised in other comprehensive income in accordance with paragraph 55(b) been accounted for in accordance with paragraph 54?"]
["OR,39A-Y,39C-Y,39D-Y","39ACD1-Y",null,null,null,null,null,null,null,null,"The following changes in circumstances are not reclassifications for the purposes of paragraph 50 of IAS 39:"]
["OR,39A-Y,39C-Y,39D-Y","39ACD1-Y",null,null,null,null,null,null,null,"IAS 39:50A","(a) a derivative that was previously a designated and effective hedging instrument in a cash flow hedge or net investment hedge no longer qualifies as such;"]
["OR,39A-Y,39C-Y,39D-Y","39ACD1-Y",null,null,null,null,null,null,null,"IAS 39:50A","(b) a derivative becomes a designated and effective hedging instrument in a cash flow hedge or net investment hedge; "]
["OR,39A-Y,39C-Y,39D-Y","39ACD1-Y",null,null,null,null,null,null,null,"IAS 39:50A","(c) financial assets are reclassified when an insurance company changes its accounting policies in accordance with paragraph 45 of IFRS 4. "]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,"39ACD2",2,"39,A,C,D",null,"IAS 39:51","Has the entity reclassified a held to maturity investment as available for sale when the held-to-maturity classification is no longer appropriate?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,39A-Y,39C-Y,39D-Y","39ACD2-Y",null,null,null,null,null,null," ","IAS 39:51","Has the difference between its carrying value and its fair value been accounted for through other comprehensive income?"]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,"39ACD3",2,"39,A,C,D",null,"IAS 39:52","Has the entity sold or reclassified more than an insignificant amount of held-to-maturity investments?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,39A-Y,39C-Y,39D-Y","39ACD3-Y",null,null,null,"39ACD31",3,"39,A,C,D-1",null,"IAS 39:52","Has the entity reclassified the remaining held-to-maturity investments as available for sale? "]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,39A-Y,39C-Y,39D-Y","39ACD3-Y","39ACD31-Y",null,null,null,null,"39,A,C,D-1"," ","IAS 39:52","Has the difference between their carrying value and their fair value been accounted for through other comprehensive income?"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,"39ABCD3",2,"39,A,B,C,D",null,"IAS 39:53","Has the entity measured those financial assets or financial liabilities at fair value where a reliable measure of fair value became available but was not previously available yet the financial instrument was required to be measured at fair value? "]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y","39ABCD3-Y",null,null,null,null,null,null," ","IAS 39:53","Has the difference between the carrying value and its fair value been accounted for in accordance with paragraph 55 of IAS 39?"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y","39ABCD3-Y",null,null,null,null,null,"39A,B,C,D"," ","IAS 39:54","Has the entity changed the measurement basis from fair value to cost or amortised cost and is the change and subsequent measurement in compliance with IAS 39?"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,"39ABCD4",2,"39,A,B,C,D",null,"IAS 39:54","Does, as a result of a change in intention or ability or in the rare circumstance that a reliable measure of fair value is no longer available (see paragraphs 46(c) and 47) or because the ‘two preceding financial years’ referred to in paragraph 9 have passed, it become appropriate to carry a financial asset or financial liability at cost or amortised cost rather than at fair value? "]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y","39ABCD4-Y",null,null,null,null,null,null,null,"IAS 39:54","Does the fair value carrying amount of the financial asset or the financial liability on that date become its new cost or amortised cost, as applicable?"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y","39ABCD4-Y",null,null,null,null,null,null,null,"IAS 39:54","Is any previous gain or loss on that asset that has been recognised in other comprehensive income in accordance with paragraph 55(b) accounted for as follows: "]
["OR,39A-Y,39B-Y,39C-Y,39D-Y","39ABCD4-Y",null,null,null,null,null,null,null,"IAS 39:54(a)","(a) In the case of a financial asset with a fixed maturity, the gain or loss shall be amortised to profit or loss over the remaining life of the held-to-maturity investment using the effective interest method. Any difference between the new amortised cost and maturity amount shall also be amortised over the remaining life of the financial asset using the effective interest method, similar to the amortisation of a premium and a discount. If the financial asset is subsequently impaired, any gain or loss that has been recognised in other comprehensive income is reclassified from equity to profit or loss in accordance with paragraph 67. "]
["OR,39A-Y,39B-Y,39C-Y,39D-Y","39ABCD4-Y",null,null,null,null,null,null,null,"IAS 39:54(b)","(b) In the case of a financial asset that does not have a fixed maturity, the gain or loss shall remain in equity until the financial asset is sold or otherwise disposed of, when it shall be recognised in profit or loss. If the financial asset is subsequently impaired any previous gain or loss that has been recognised in other comprehensive income is reclassified from equity to profit or loss in accordance with paragraph 67. "]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,"39A,B,C,D",null,null,"GAINS AND LOSSES (PARAGRAPHS 55 - 57)"]
["-G",null,null,null,null,null,null,null,null,null,"\nSubsequent measurement refers to the measurement basis that an entity should apply to a particular category of financial assets or liabilities. Any gains and losses on remeasurement are similarly accounted for in terms of the particular category of financial asset or financial liability. Where a financial instrument forms part of a hedging relationship, the gains and losses are treated in terms of the accounting for that hedging relationship."]
["-G",null,null,null,null,null,null,null,null,"IAS 39:AG83","A 'YES' or 'N/A' answer indicates compliance with IAS 39."]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,"39A,B,C,D",null,"IAS 39:55(a)","Have the fair value gains or losses on all financial assets or financial liabilities that have been classified as \"at fair value through profit or loss\" and that do not form part of a hedging relationship been recognised in profit or loss?"]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,null,null,"39A,C,D",null,"IAS 39:55(b)","Have the fair value gains or losses on all financial assets classified as available-for-sale and that do not form part of a hedging relationship been recognised in other comprehensive income after making adjustments for impairment losses, foreign exchange gains and losses on monetary items and interest recognised using the effective interest rate method?"]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,"39ACDC8",2,"39A,C,D",null,"IAS 39:55(b)","Interest calculated using the effective interest method (see paragraph 9) is recognised in profit or loss. Dividends on an available-for-sale equity instrument are recognised in profit or loss in accordance with paragraph 55A.\n"]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,null,null,"39A,C,D",null,"IAS 39:55(b)","Has the entity recognised all dividends received on available-for-sale instruments in profit or loss when the entity's right to receive payment is established?"]
["OR,39B-Y,39C-Y,39D-Y",null,null,null,null,"39BCDC2",2,"39B,C,D",null,"IAS 39:55A","Has the entity recognised dividends in profit or loss only when: \na) the entity’s right to receive payment of the dividend is established;\nb) it is probable that the economic benefits associated with the dividend will flow to the entity; and\nc) the amount of the dividend can be measured reliably?"]
["OR,39A-Y,39B-Y,39C-Y,39D-Y",null,null,null,null,null,null,"39A,B,C,D",null,"IAS 39:56","Has the entity recognised all gains or losses on financial assets and financial liabilities that are carried at amortised cost directly in profit and loss when the financial instrument has been derecognised or impaired, or alternatively through the amortisation process, unless it constitutes a hedged item?"]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,"39ACD34",2,"39A,C,D-1",null,"IAS 39:57","Does an entity recognise financial assets using settlement date accounting for those assets carried at cost or amortised cost?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,39A-Y,39C-Y,39D-Y","39ACD34-Y",null,null,null,null,null,"39A,C,D-1"," ","IAS 39:57","Has it NOT recognised any fair value differences between trade date and settlement date other than impairment losses?"]
["OR,39A-Y,39C-Y,39D-Y",null,null,null,null,"39ACD35",2,"39A,C,D-2",null,"IAS 39:57","Does an entity recognise financial assets carried at fair value using settlement date accounting?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["OR,39A-Y,39C-Y,39D-Y","39ACD35-Y",null,null,null,null,null,"39A,C,D-2",null,"IAS 39:57","Has it recognised the fair value differences between trade date and settlement date either in profit or loss, or in other comprehensive income, as appropriate under paragraph 55 of IAS 39?"]
[null,null,null,null,null,null,null,null,null,null,"IMPAIRMENT AND UNCOLLECTIBILITY OF FINANCIAL ASSETS (PARAGRAPHS 58 - 70)"]
["-G",null,null,null,null,null,null,null,null,"IAS 39:58","IAS 39 requires that an impairment test be performed at each balance sheet date to determine whether there is any objective evidence of impairment. The requirement for impairment testing is only applicable to financial instruments accounted for at cost, amortised cost or classified as available for sale. Any impairment on financial assets carried at fair value through profit and loss is immediately accounted for in the fair value calculation and therefore included directly in profit or loss."]
["-G",null,null,null,null,null,null,null,null,"IAS 39:AG84-AG93","A 'YES' or 'N/A' answer indicates compliance with IAS 39."]
["39A-Y",null,null,null,null,"39A14",2,"39A-14",null,"IAS 39:59 ","Has the entity applied the IAS 39's impairment provisions to a financial asset or a group of financial assets when and only when there is OBJECTIVE EVIDENCE of impairment as a result of one or more events that occurred AFTER the initial recognition of the asset and that loss event has an impact on the estimated future cash flows of the financial asset or group of financial assets? "]
["39A-Y","39A14-G",null,null,null,null,null,null,null,"IAS 39:59 ","It may not be possible to identify a single, discrete event that caused the impairment. Rather the combined effect of several events may have caused the impairment. \n\nObjective evidence that a financial asset or group of assets is impaired includes observable data that comes to the attention of the holder of the asset about the following loss events:"]
["39A-Y","39A14-G",null,null,null,null,null,null,null,"IAS 39:59(a)","(a) Significant financial difficulty of the issuer or obligor;"]
["39A-Y","39A14-G",null,null,null,null,null,null,null,"IAS 39:59(b)","(b) A breach of contract, such as a default or delinquency in interest or principal payments;"]
["39A-Y","39A14-G",null,null,null,null,null,null,null,"IAS 39:59(c) ","(c) The lender, for economic or legal reasons relating to the borrower’s financial difficulty, grants the borrower a concession that the lender would not otherwise consider;"]
["39A-Y","39A14-G",null,null,null,null,null,null,null,"IAS 39:59(d)","(d) It becomes probable that the borrower will enter bankruptcy or other financial reorganisation;"]
["39A-Y","39A14-G",null,null,null,null,null,null,null,"IAS 39:59(e)","(e) The disappearance of an active market for that financial asset because of financial difficulties; or"]
["39A-Y","39A14-G",null,null,null,null,null,null,null,"IAS 39:59(f)","(f) Observable data indicating that there is a measurable decrease in the estimated future cash flows from a group of financial assets since the initial recognition of those assets, although the decrease cannot yet be identified with the individual financial assets in the group, including:\n\n   (i) adverse changes in the payment status of borrowers in the group \n   (e.g. an increased number of delayed payments or an increased number of \n   credit card borrowers who have reached their credit limit and are paying the \n   minimum monthly amount); or\n\n   (ii) national or local economic conditions that correlate with defaults on the \n   assets in the group (e.g. an increase in the unemployment rate in the \n   geographical area of the borrowers, a decrease in property prices for \n   mortgages in the relevant area, a decrease in oil prices for loan assets to oil \n   producers, or adverse changes in industry conditions that affect the \n   borrowers in the group)."]
["39A-Y","39A14-G",null,null,null,null,null,null,null,"IAS 39:60","The disappearance of an active market because an entity’s financial instruments are no longer publicly traded is not evidence of impairment. A downgrade of an entity’s credit rating is not, of itself, evidence of impairment, although it may be evidence of impairment when considered with other available information. A decline in the fair value of a financial asset below its cost or amortised cost is not necessarily evidence of impairment (for example, a decline in the fair value of an investment in a debt instrument that results from an increase in the risk-free interest rate)."]
["39A-Y","39A14-G",null,null,null,null,null,null,null,"IAS 39:61","In addition to the types of events described in paragraph 59, objective evidence of impairment for an investment in an equity instrument includes information about significant changes having an adverse effect that have taken place in the technological, market, economic or legal environment in which the issuer operates, and indicates that the cost of the investment in the equity instrument may not be recovered. A significant or prolonged decline in the fair value of an investment in an equity instrument below its cost is also objective evidence of impairment."]
["39A-Y",null,null,null,null,"39AC1",2,"39A",null,"IAS 39:59 ","Can the entity estimate the impact of the loss event on the estimated cash flows reliably?"]
["39A-Y","39AC1-G",null,null,null,null,null,null,null,"IAS 39:62","In some cases the observable data required to estimate the amount of an impairment loss on a financial asset may be limited or no longer fully relevant to current circumstances. For example, this may be the case when a borrower is in financial difficulties and there is little available historical data relating to similar borrowers. In such cases, an entity uses its experienced judgement to estimate the amount of any impairment loss. Similarly an entity uses its experienced judgement to adjust observable data for a group of financial assets to reflect current circumstances. The use of reasonable estimates is an essential part of the preparation of financial statements and does not undermine their reliability."]
["39A-Y",null,null,null,null,null,null,"39A",null,"IAS 39:59 ","Has the entity NOT included losses expected as a result of future events, irrespective of how likely the expected losses or future events are?"]
["39A-Y","39A14-Y",null,null,null,"39A141",3,"39A-14-1",null,"IAS 39:63","Has the entity calculated and accounted for impairment on financial assets classified as loans and receivables or held-to-maturity correctly?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39A-Y","39A14-Y","39A141-Y",null,null,null,null,null,null,"IAS 39:63","Has the impairment loss been measured as the difference between the asset's carrying amount and the present value of estimated future cash flows discounted at the financial asset's original effective interest rate?"]
["39A-Y","39A14-Y","39A141-Y",null,null,null,null,null,null,"IAS 39:63","When estimating the future cash flows has the entity excluded future credit losses that have not been incurred?"]
["39A-Y","39A14-Y","39A141-Y",null,null,null,null,null,null,"IAS 39:63","Has the entity reduced the carrying amount of the asset either directly or through an allowance account?"]
["39A-Y","39A14-Y","39A141-Y",null,null,null,null,null,null,"IAS 39:63","Has the amount of the loss been recognised in profit or loss?"]
["39A-Y","39A14-Y","39A141-Y",null,null,null,null,null,null,"IAS 39:64","In its assessment of objective evidence of impairment, has the entity assessed financial assets that are individually significant on an individual basis, and either on an individual or collective basis for financial assets that are not individually significant?"]
["39A-Y","39A14-Y","39A141-Y",null,null,null,null,null,null,"IAS 39:64","Has the entity additionally included those financial assets already individually tested for impairment but not found to be impaired in a group of financial assets having similar credit risk characteristics as part of subsequently assessing them for impairment on a collective basis?"]
["39A-Y","39A14-Y","39A141-Y",null,null,null,null,null,null,"IAS 39:64","Has the entity excluded assets that are specifically identified as impaired from the collective assessment of impairment?"]
["39A-Y",null,null,null,null,"39A15",2,"39A-15",null,"IAS 39:65","Can a decrease in the amount of the impairment loss be related objectively to an event occurring after the impairment was recognised?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39A-Y","39A15-Y",null,null,null,null,null,"39A-15",null,"IAS 39:65","Has the entity reversed the previously recognised impairment loss either directly or through an allowance account?"]
["39A-Y","39A15-Y",null,null,null,null,null,"39A-15",null,"IAS 39:65","Does the reversal NOT result in a carrying amount of the financial asset that exceeds what the amortised cost would have been had the impairment not been recognised at the date the impairment is reversed?"]
["39A-Y","39A15-Y",null,null,null,null,null,"39A-15",null,"IAS 39:65","Has the amount of the reversal in respect of financial assets measured at amortised cost been recognised in profit or loss?"]
["39A-Y",null,null,null,null,"39A16",2,"39A-16",null,"IAS 39:66","Has the entity calculated and accounted for impairment on financial assets carried at cost (as opposed to amortised cost) correctly?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39A-Y","39A16-Y",null,null,null,null,null,null,null,"IAS 39:66","Has the impairment loss been measured as the difference between the financial asset's carrying amount and the present value of estimated future cash flows discounted at the current market rate of return for similar financial assets?"]
["39A-Y","39A16-Y",null,null,null,null,null,null,null,"IAS 39:66","Has the entity NOT reversed the impairment loss?"]
["39A-Y","39A16-Y",null,null,null,"39A16C1",3,null,null,"IFRIC 10:8","Has the entity not recognised any impairment loss reversal for an equity instrument or a financial asset carried at cost irrespective of whether the impairment loss was recognised at a year end or in an interim financial report in accordance with paragraph 28 of IAS 34?"]
["39A-Y","39A16-Y","39A16C1-G",null,null,null,null,null,null,"IFRIC 10:10","NOTE: IFRIC 10 is effective for annual periods beginning on or after 1 November 2006. An entity shall apply the Interpretation to equity instruments and financial assets carried at cost prospectively from the date at which it first applied the measurement criteria of IAS 39. "]
["39A-Y",null,null,null,null,"39A17",2,"39A-17",null,"IAS 39:67","Has the entity calculated and accounted for impairment on financial assets classified as available-for-sale correctly?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39A-Y","39A17-Y",null,null,null,null,null,null,null,"IAS 39:67","Has the cumulative loss that has been recognised in other comprehensive income been reclassified from equity to profit or loss as a reclassification adjustment when there is objective evidence of impairment?"]
["39A-Y","39A17-Y",null,null,null,null,null,null,null,"IAS 39:68","Has the cumulative loss that has been reclassified from equity to profit or loss been calculated as the difference between the acquisition cost (net of any principal repayment and amortisation) and current fair value, less any impairment loss on the financial asset previously recognised in profit or loss?"]
["39A-Y","39A17-Y",null,null,null,null,null,null,null,"IAS 39:69","Has the entity NOT reversed the impairment loss on an equity instrument classified as available for sale previously recognised through profit or loss?"]
["39A-Y","39A17-Y",null,null,null,null,null,null,null,"IAS 39:70","Has the entity reversed the impairment loss on a debt instrument, when the increase was objectively related to an event occurring after the impairment loss was recognised, through profit or loss?"]
["39A-Y","39A17-Y",null,null,null,"39A17C1",3,null,null,"IFRIC 10:8","Has the entity not recognised any impairment loss reversal for an equity instrument classified as available for sale irrespective of whether the impairment loss was recognised at a year end or in an interim financial report in accordance with paragraph 28 of IAS 34 Interim Financial Reporting?"]
["39A-Y","39A17-Y","39A17C1-G",null,null,null,null,null,null,"IFRIC 10:10","IFRIC 10 is effective for annual periods beginning on or after 1 November 2006. An entity shall apply the Interpretation to equity instruments classified as available for sale prospectively from the date at which it first applied the measurement criteria of IAS 39. "]
["39A-Y",null,null,null,null,"39A18",2,"39A-18",null,"IAS 39:AG93","Has a financial asset or a group of similar financial assets been written down? "]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39A-Y","39A18-Y",null,null,null,null,null,"39A-18"," ","IAS 39:AG93","Has the entity recognised interest income using the rate of interest used to discount the future cash flows for the purpose of measuring the impairment loss? "]
[null,null,null,null,null,null,null,null," ",null,"HEDGING (PARAGRAPHS 71 - 102)"]
["-G",null,null,null,null,null,null,null,null,null,"Hedge accounting under IAS 39 differs from economic hedging and refers to the prospective application of special accounting rules to individual designated hedging relationships subject to certain criteria being satisfied. "]
["-G",null,null,null,null,null,null,null,null,"IAS 39:85","Hedge accounting recognises the offsetting effects on profit or loss of changes in the fair values or cash flows of the hedging instrument and the hedged item."]
["-G",null,null,null,null,null,null,null,null,null,"Depending on the type of hedging relationship involved, differing accounting treatments can be permitted."]
["-G",null,null,null,null,null,null,null,null,null,"The definitions are a key component of IAS 39 hedge accounting. If a hedging relationship does not meet the definition of a particular type of hedging relationship as defined in the standard it may not be accounted for as a hedge. IAS 39 additionally prescribes specific accounting for certain specific hedging transactions."]
["-G",null,null,null,null,null,null,null,null,null,"Definitions"]
["-G",null,null,null,null,null,null,null,null,"IAS 39:9","A firm commitment is a binding agreement for the exchange of a specified quantity of resources at a specified price on a specified future date(s). "]
["-G",null,null,null,null,null,null,null,null,"IAS 39:9","A forecast transaction is an uncommitted but anticipated future transaction."]
["-G",null,null,null,null,null,null,null,null,"IAS 39:9","A hedging instrument is a designated derivative or (for a hedge of the risk of changes in foreign currency exchange rates only) a designated non-derivative financial asset or non-derivative financial liability whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item."]
["-G",null,null,null,null,null,null,null,null,"IAS 39:9","A hedged item is an asset, liability, firm commitment, highly probable forecast transaction or net investment in a foreign operation that (a) exposes the entity to risk of changes in fair value or future cash flows and (b) is designated as being hedged. "]
["-G",null,null,null,null,null,null,null,null,"IAS 39:9","Hedge effectiveness is the degree to which changes in the fair value or cash flows of the hedged item that are attributable to a hedged risk are offset by changes in the fair value or cash flows of the hedging instrument. "]
["-G",null,null,null,null,null,null,null,null,"IAS 39:86","Hedging relationships are of three types: "]
["-G",null,null,null,null,null,null,null,null,"IAS 39:86(a)","Fair value hedges: a hedge of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. "]
["-G",null,null,null,null,null,null,null,null,"IAS 39:86(b)","Cash flow hedges: a hedge of the exposure to variability in cash flows that (i) is attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction and (ii) could affect profit or loss. "]
["-G",null,null,null,null,null,null,null,null,"IAS 39:86(c)","Hedges of a net investment in a foreign operation as defined in IAS 21. "]
["-G",null,null,null,null,null,null,null,null,"IAS 39:71","If there is a designated hedging relationship between a hedging instrument and a hedged item as described in paragraphs 85-88 and Appendix A paragraphs AG102-AG104, accounting for the gain or loss on the hedging instrument and the hedged item shall follow paragraphs 89-102. \n\n"]
["-G",null,null,null,null,null,null,null,null,"IAS 39:AG94-AG132","A 'YES' or 'N/A' answer indicates compliance with IAS 39."]
[null,null,null,null,null,"39G",1,"39G","39G","IAS 39:71","Has the entity designated a hedging relationship for accounting purposes between one or more hedging instruments and one or more hedged items?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y",null,null,null,null,null,null,null," ","IAS 39:72","Qualifying Instruments"]
["39G-Y",null,null,null,null,"39G1",2,"39G-1",null,"IAS 39:72","Is the hedging instrument a written option?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G1-Y",null,null,null,"39G1C1",3,null,null,"IAS 39:72","Does it fall within the exceptions of IAS 39?"]
["39G-Y","39G1-Y","39G1C1-G",null,null,null,null,null,null,"IAS 39:72","This Standard does not restrict the circumstances in which a derivative may be designated as a hedging instrument provided the qualifying criteria for all hedging relationships in paragraph 88 are met, except for some written options (see Appendix A paragraph AG94). A non-derivative financial asset or non-derivative financial liability may be designated as a hedging instrument only for a hedge of a foreign currency risk."]
["39G-Y","39G1-Y","39G1C1-G",null,null,null,null,null,null,"IAS 39:AG94","The potential loss on an option that an entity writes could be significantly greater than the potential gain in value of a related hedged item. In other words, a written option is not effective in reducing the profit or loss exposure of a hedged item. Therefore, a written option does not qualify as a hedging instrument unless it is designated as an offset to a purchased option, including one that is embedded in another financial instrument (for example, a written call option used to hedge a callable liability). In contrast, a purchased option has potential gains equal to or greater than losses and therefore has the potential to reduce profit or loss exposure from changes in fair values or cash flows. Accordingly, it can qualify as a hedging instrument."]
["39G-Y",null,null,null,null,"39G2",2,"39G-2",null,"IAS 39:72","Is the hedging instrument a non-derivative financial asset or non-derivative financial liability ?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G2-Y",null,null,null,null,null,"39G-2",null,"IAS 39:72","Is it designated only for a hedge of a foreign currency risk?"]
["39G-Y",null,null,null,null,"39GC4",2,"39G",null,"IAS 39:73","Does the hedging instrument involve a party external to the entity?"]
["39G-Y","39GC4-G",null,null,null,null,null,null,null,"IAS 39:73","Although individual entities within a consolidated group or divisions within an entity may enter into hedging transactions with other entities within the group or divisions within the entity, any such intragroup transactions are eliminated on consolidation. Therefore, such hedging transactions do not qualify for hedge accounting in the consolidated financial statements of the group. However, they may qualify for hedge accounting in the individual or separate financial statements of individual entities within the group provided that they are external to the individual entity."]
["39G-Y",null,null,null,null,null,null,null,null,null,"Designation of the hedging instruments"]
["39G-Y",null,null,null,null,"39GC5",2,"39G",null,"IAS 39:74","Is the hedging relationship designated for the derivative in its entirety or if not does the designation fall within one of the exceptions in IAS 39.74?"]
["39G-Y","39GC5-G",null,null,null,null,null,null,null,"IAS 39:74","There is normally a single fair value measure for a hedging instrument in its entirety, and the factors that cause changes in fair value are co-dependent. Thus, a hedging relationship is designated by an entity for a hedging instrument in its entirety. The only exceptions permitted are:"]
["39G-Y","39GC5-G",null,null,null,null,null,null,null,"IAS 39:74(a)","(a) separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the change in intrinsic value of an option and excluding changes in its time value; and"]
["39G-Y","39GC5-G",null,null,null,null,null,null,null,"IAS 39:74(b)","(b) separating the interest element and the spot price of a forward contract."]
["39G-Y","39GC5-G",null,null,null,null,null,null,null,"IAS 39:74","These exceptions are permitted because the intrinsic value of the option and the premium on the forward can generally be measured separately. A dynamic hedging strategy that assesses both the intrinsic value and time value of an option contract can qualify for hedge accounting."]
["39G-Y","39GC5-G",null,null,null,null,null,null,null,"IAS 39:AG110A","Paragraph 74(a) of IAS 39 permits an entity to separate the intrinsic value and time value of an option contract and designate as the hedging instrument only the change in intrinsic value of the option contract. Such a designation may result in a hedging relationship that is perfectly effective in offsetting changes in cash flows attributable to a hedged one-sided risk of a forecast transaction, if the principal terms of the forecast transaction and hedging instrument are the same. "]
["39G-Y","39GC5-G",null,null,null,null,null,null,null,"IAS 39:AG110B","If an entity designates a purchased option in its entirety as the hedging instrument of a one-sided risk arising from a forecast transaction, the hedging relationship will not be perfectly effective. This is because the premium paid for the option includes time value and, as stated in paragraph AG99BA, a designated one-sided risk does not include the time value of an option. Therefore, in this situation, there will be no offset between the cash flows relating to the time value of the option premium paid and the designated hedged risk. "]
["39G-Y",null,null,null,null,"39GC6",2,null,null,"IAS 39:75","Is a proportion of the entire hedging relationship designated in the hedging relationship?"]
["39G-Y","39GC6-G",null,null,null,null,null,null,null,"IAS 39:75","A proportion of the entire hedging instrument, such as 50 per cent of the notional amount, may be designated as the hedging instrument in a hedging relationship. However, a hedging relationship may not be designated for only a portion of the time period during which a hedging instrument remains outstanding."]
["39G-Y",null,null,null,null,"39GC7",2,null,null,"IAS 39:75","Has the entity NOT designated a hedging relationship for only a portion of the time period during which a hedging relationship remains outstanding?"]
["39G-Y","39GC7-G",null,null,null,null,null,null,null,"IAS 39:75","A proportion of the entire hedging instrument, such as 50 per cent of the notional amount, may be designated as the hedging instrument in a hedging relationship. However, a hedging relationship may not be designated for only a portion of the time period during which a hedging instrument remains outstanding."]
["39G-Y",null,null,null,null,"39G3",2,"39G-3",null,"IAS 39:76","Has a single hedging instrument been designated for more than one type of risk?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G3-Y",null,null,null,null,null,null,null,"IAS 39:76","(i) Can the risk be identified clearly?"]
["39G-Y","39G3-Y",null,null,null,null,null,null,null,"IAS 39:76","(ii) Can the effectiveness of the hedge be demonstrated?"]
["39G-Y","39G3-Y",null,null,null,null,null,null,null,"IAS 39:76","(iii) Is it possible to ensure that there is specific designation of the hedging instrument and different risk positions?"]
["39G-Y",null,null,null,null,"39G4",2,"39G-4",null,"IAS 39:77","Is the hedging instrument a derivative instrument that combines a written option and a purchase option? "]
["39G-Y","39G4-G",null,null,null,null,null,null,null,"IAS 39:77","Two or more derivatives, or proportions of them (or, in the case of a hedge of currency risk, two or more non-derivatives or proportions of them, or a combination of derivatives and non-derivatives or proportions of them), may be viewed in combination and jointly designated as the hedging instrument, including when the risk(s) arising from some derivatives offset(s) those arising from others. However, an interest rate collar or other derivative instrument that combines a written option and a purchased option does not qualify as a hedging instrument if it is, in effect, a net written option (for which a net premium is received). Similarly, two or more instruments (or proportions of them) may be designated as the hedging instrument only if none of them is a written option or a net written option."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G4-Y",null,null,null,null,null,"39G-4",null,"IAS 39:77","Is the hedging instrument NOT in effect a net written option? ",null,null," "]
["39G-Y","39G4-Y",null,null,null,"39G41",3,"39G-4-1",null,"IAS 39:77","Are two or more derivatives designated jointly?"]
["39G-Y","39G4-Y","39G41-G",null,null,null,null,null,null,"IAS 39:77","Two or more derivatives, or proportions of them (or, in the case of a hedge of currency risk, two or more non-derivatives or proportions of them, or a combination of derivatives and non-derivatives or proportions of them), may be viewed in combination and jointly designated as the hedging instrument, including when the risk(s) arising from some derivatives offset(s) those arising from others. However, an interest rate collar or other derivative instrument that combines a written option and a purchased option does not qualify as a hedging instrument if it is, in effect, a net written option (for which a net premium is received). Similarly, two or more instruments (or proportions of them) may be designated as the hedging instrument only if none of them is a written option or a net written option."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G4-Y","39G41-Y",null,null,null,null,"39G-4-1",null,"IAS 39:77","Is none of them a written option?"]
["39G-Y",null,null,null,null,null,null,null,null,null,"Qualifying item"]
["39G-Y",null,null,null,null,"39GC1",2,"39G",null,"IAS 39:78","Is the hedged item a recognised asset or liability, an unrecognised firm commitment, a highly probable forecast transaction or a net investment in a foreign operation?"]
["39G-Y","39GC1-G",null,null,null,null,null,null,null,"IAS 39:78","The hedged item can be (a) a single asset, liability, firm commitment, highly probable forecast transaction or net investment in a foreign operation, (b) a group of assets, liabilities, firm commitments, highly probable forecast transactions or net investments in foreign operations with similar risk characteristics or (c) in a portfolio hedge of interest rate risk only, a portion of the portfolio of financial assets or financial liabilities that share the risk being hedged."]
["39G-Y","39GC1-G",null,null,null,null,null,null,null,"IAS 39:AG99BA","An entity can designate all changes in the cash flows or fair value of a hedged item in a hedging relationship. An entity can also designate only changes in the cash flows or fair value of a hedged item above or below a specified price or other variable (a one-sided risk). The intrinsic value of a purchased option hedging instrument (assuming that it has the same principal terms as the designated risk), but not its time value, reflects a one-sided risk in a hedged item. For example, an entity can designate the variability of future cash flow outcomes resulting from a price increase of a forecast commodity purchase. In such a situation, only cash flow losses that result from an increase in the price above the specified level are designated. The hedged risk does not include the time value of a purchased option because the time value is not a component of the forecast transaction that affects profit or loss (paragraph 86(b)). "]
["39G-Y",null,null,null,null,"39G5",2,"39G-5",null,"IAS 39:79","Is the hedged item a held-to-maturity investment? "]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G5-Y",null,null,null,null,null,"39G-5",null,"IAS 39:79","Is the investment not designated as a hedged item with respect to interest-rate risk or pre-payment risk? "]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:80","Does the hedged item involve a party external to the entity unless it is an intragroup monetary item that is hedged for foreign currency risk that is not fully eliminated on consolidation?"]
["39G-Y",null,null,null,null,"39GC2",2,"39G",null,"IAS 39:80","Is the hedged item the foreign currency risk of a highly probable forecast intragroup transaction in the consolidated financial statements, provided that the transaction is denominated in a currency other than the functional currency of the entity and the foreign currency risk will affect the consolidated profit or loss?"]
["39G-Y","39GC2-G",null,null,null,null,null,null,null,"IAS 39:AG99A","The foreign currency risk of a highly probable forecast intragroup transaction may qualify as a hedged item in a cash flow hedge in the consolidated financial statements provided that:"]
["39G-Y","39GC2-G",null,null,null,null,null,null,null,null,"(a) the transaction is denominated in a currency other than the functional currency of the entity entering the transaction; and"]
["39G-Y","39GC2-G",null,null,null,null,null,null,null,null,"(b) the foreign currency risk will affect the consolidated profit or loss (if not, it cannot qualify as a hedged item)."]
["39G-Y","39GC2-G",null,null,null,null,null,null,null,null,"Intragroup forecast transactions that usually do not qualify as hedged items are royalty payments, interest payments or management charges between intragroup companies unless there is a related external transaction."]
["39G-Y","39GC2-G",null,null,null,null,null,null,null,null,"An example of an intragroup forecast transaction that usually do qualify as a hedged item is a forecast inventory transaction between intergroup companies if there is an onward sale of the inventory to an external party. "]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:AG99B","Has any gain or loss in a hedge of a forecasted intragroup transaction that has been recognised in other comprehensive income, been reclassified from equity into profit or loss as a reclassification adjustment in the same period(s) during which the foreign currency risk of the hedged transaction affects consolidated profit or loss?"]
["39G-Y",null,null,null,null,null,null,null,null,null,"Designation of financial items as hedged items"]
["39G-Y",null,null,null,null,"39G6",2,"39G-6",null,"IAS 39:81","Is the hedged item a financial item?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G6-Y",null,null,null,"39G6C1",3,"39G-6",null,"IAS 39:81","If it designated with respect to the risks associated with only a portion of its cash flows or fair value, can effectiveness be measured?"]
["39G-Y","39G6-Y","39G6C1-G",null,null,null,null,null,null,"IAS 39:81","For example, an identifiable and separately measurable portion of the interest rate exposure of an interest-bearing asset or interest-bearing liability may be designated as the hedged risk (such as a risk-free interest rate or benchmark interest rate component of the total interest rate exposure of a hedged financial instrument).",null,null," "]
["39G-Y","39G6-Y","39G6C1-G",null,null,null,null,null,null,"IAS 39:AG99E","Paragraph 81 permits an entity to designate something other than the entire fair value change or cash flow variability of a financial instrument. For example: "]
["39G-Y","39G6-Y","39G6C1-G",null,null,null,null,null,null,null,"(a) all of the cash flows of a financial instrument may be designated for cash flow or fair value changes attributable to some (but not all) risks; or "]
["39G-Y","39G6-Y","39G6C1-G",null,null,null,null,null,null,null,"(b) some (but not all) of the cash flows of a financial instrument may be designated for cash flow or fair value changes attributable to all or only some risks (i.e. a 'portion' of the cash flows of the financial instrument may be designated for changes attributable to all or only some risks). "]
["39G-Y","39G6-Y","39G6C1-G",null,null,null,null,null,null,"IAS 39:AG99F","To be eligible for hedge accounting, the designated risks and portions must be separately identifiable components of the financial instrument, and changes in the cash flows or fair value of the entire financial instrument arising from changes in the designated risks and portions must be reliably measurable. For example: "]
["39G-Y","39G6-Y","39G6C1-G",null,null,null,null,null,null,null,"(a) for a fixed rate financial instrument hedged for changes in fair value attributable to changes in risk-free or benchmark interest rate, the risk-free or benchmark rate is normally regarded as both a separately identifiable component of the financial instrument and reliably measurable. "]
["39G-Y","39G6-Y","39G6C1-G",null,null,null,null,null,null,null,"(b) inflation is not separately identifiable and reliably measurable and cannot be designated as a risk or a portion of a financial instrument unless the requirements in (c) are met. "]
["39G-Y","39G6-Y","39G6C1-G",null,null,null,null,null,null,null,"(c) a contractually specified inflation portion of the cash flows of a recognised inflation-linked bond (assuming there is no requirement to account for an embedded derivative separately) is separately identifiable and reliably measurable as long as other cash flows of the instrument are not affected by the inflation portion. "]
["39G-Y",null,null,null,null,"39G7",2,"39G-7",null,"IAS 39:81A","In a portfolio hedge of interest rate risk, is the portion hedged in a fair value hedge designated in terms of an amount of a currency rather than as individual assets (or liabilities)?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G7-Y",null,null,null,null,null,"39G-7",null,"IAS 39:81A","Is the designated risk being hedged interest rate risk?"]
["39G-Y","39G7-Y",null,null,null,null,null,"39G-7",null,"IAS 39:81A","In a portfolio hedge of interest rate risk is the amount designated an amount of assets or an amount of liabilities and not a net amount?"]
["39G-Y","39G7-Y",null,null,null,"39G71",3,"39G-7-1",null,"IAS 39:81A","Has the entity designated a hedge of the interest rate exposure of a portfolio of financial assets and liabilities, if the portion hedged in a fair value hedge is based on expected repricing dates?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G7-Y","39G71-Y",null,null,"39G71C1",4,"39G-7-1",null,"IAS 39:81A","Does the entity include the effect that the hedged interest rate has on those expected repricing dates?"]
["39G-Y","39G7-Y","39G71-Y","39G71C1-G",null,null,null,null,null,"IAS 39:81A","If a portfolio that contains prepayable items is hedged with a non-prepayable derivative, ineffectiveness arises if the dates on which items in the hedged portfolio are expected to prepay are revised, or actual prepayment dates differ from those expected."]
["39G-Y",null,null,null,null,null,null,null,null,null,"Designation of non-financial items as hedged items"]
["39G-Y",null,null,null,null,"39G8",2,"39G-8",null,"IAS 39:82","Is the hedged item a non-financial asset or non-financial liability?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G8-Y",null,null,null,null,null,"39G-8",null,"IAS 39:82","Has the entity designated the hedged item for foreign currency risk or in its entirety for all risks?"]
["39G-Y",null,null,null,null,null,null,null,null,null,"Designation of group of items as hedged items"]
["39G-Y",null,null,null,null,"39G9",2,"39G-9",null,"IAS 39:83","Has the entity designated a group of items as hedged items?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G9-Y",null,null,null,null,null,"39G-9",null,"IAS 39:83","Have similar assets or similar liabilities been aggregated and hedged as a group only if the individual assets or individual liabilities in the group share the risk exposure that is designated as being hedged ?"]
["39G-Y","39G9-Y",null,null,null,"39G91",3,"39G-9-1",null,"IAS 39:83","Has the entity aggregated similar assets or similar liabilities?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G9-Y","39G91-Y",null,null,null,null,null,null,"IAS 39:83","Do the individual assets or individual liabilities in the group share the risk exposure that is designated as being hedged?"]
["39G-Y","39G9-Y","39G91-Y",null,null,null,null,null,null,"IAS 39:83","Is the change in fair value attributable to the hedged risk for each individual item in the group expected to be approximately proportional to the overall change in fair value attributable to the hedged risk of the group of items?"]
["39G-Y","39G9-Y","39G91-Y",null,null,"39G91C1",4,null,null,"IAS 39:84","Has the entity NOT applied hedge accounting to a designated overall net position?"]
["39G-Y","39G9-Y","39G91-Y","39G91C1-G",null,null,null,null,null,"IAS 39:84","Because an entity assesses hedge effectiveness by comparing the change in the fair value or cash flow of a hedging instrument (or group of similar hedging instruments) and a hedged item (or group of similar hedged items), comparing a hedging instrument with an overall net position (e.g. the net of all fixed rate assets and fixed rate liabilities with similar maturities), rather than with a specific hedged item, does not qualify for hedge accounting."]
["39G-Y",null,null,null,null,null,null,null,null,null,"Hedge Accounting"]
["39G-Y",null,null,null,null,"39GC3",2,"39G",null,"IAS 39:86","Does the hedging relationship fall within the definition of a fair value hedge, a cash flow hedge or a hedge of a net investment in a foreign operation?"]
["39G-Y","39GC3-G",null,null,null,null,null,null,null,"IAS 39:87","A hedge of the foreign currency risk of a firm commitment may be accounted for as a fair value hedge or as a cash flow hedge."]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88","Has the entity qualified for hedge accounting by meeting ALL the following qualifying conditions?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(a)","At inception of the hedge was there formal designation and documentation of the hedging relationship and the entity's risk management objective and strategy for undertaking the hedge?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(a)","Does the documentation include identification of the hedging instrument?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(a)","Does the documentation include identification of the hedged item or transaction?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(a)","Does the documentation identify the nature of the risk being hedged?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(a)","Does the documentation adequately describe how the entity will assess the hedging instrument's effectiveness in offsetting the exposure to changes in the hedged item's fair value or cash flows attributable to the hedged risk?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(b)","Is the hedge expected to be highly effective (prospective effectiveness test both at inception and on ongoing basis) in achieving offsetting changes in fair value or cash flows attributable to the hedged risk and is it consistent with the originally documented risk management strategy for that particular hedging relationship?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(c)","If the hedging relationship is a cash flow hedge, is the forecast transaction that is the subject of the hedge highly probable?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(c)","If the hedging relationship is a cash flow hedge, is the exposure to variations in cash flows ultimately expected to affect profit or loss?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(d)","Can the effectiveness of the hedge be reliably measured?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(d)","Can the fair value or cash flows of the hedged item that are attributable to the hedged risk and the fair value of the hedging instrument be reliably measured?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(e)","Has the hedge been assessed on an ongoing basis (retrospective effectiveness test) and determined to have actually been highly effective throughout the financial reporting periods for which the hedge was designated? That is,"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:AG105(b)","between 80-125%"]
["39G-Y",null,null,null,null,"39G10",2,"39G-10",null,"IAS 39:89","Is the hedging relationship a fair value hedge?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G10-Y",null,null,null,null,null,"39G-10",null,"IAS 39:89(a)","Has the gain or loss from remeasuring the hedging instrument at fair value (for derivative hedging instrument) or the foreign currency components of its carrying amount measured in accordance with IAS 21 (for a non derivative hedging instrument) been recognized in profit or loss? "]
["39G-Y","39G10-Y",null,null,null,null,null,"39G-10",null,"IAS 39:89(b)","Has the carrying amount of the hedged item been adjusted for the gain or loss on the hedged item attributable to the hedged risk?"]
["39G-Y","39G10-Y",null,null,null,null,null,"39G-10",null,"IAS 39:89(b)","Has the gain or loss arising from the adjustment of the carrying amount of the hedged item been recognised in profit or loss if the hedged item is otherwise measured at cost?"]
["39G-Y","39G10-Y",null,null,null,"39G101",3,"39G-10-1",null,"IAS 39:89(b)","Is the hedged item an available-for-sale financial asset?"]
["39G-Y","39G10-Y","39G101-Y",null,null,"39G101C1",4,null,null,"IAS 39:89(b)","Has the entity recognised the gain or loss attributable to the hedged risk in profit or loss?"]
["39G-Y","39G10-Y","39G101-Y","39G101C1-G",null,null,null,null,null,"IAS 39:89A","For a fair value hedge of the interest rate exposure of a portion of a portfolio of financial assets or financial liabilities (and only in such a hedge), the requirement in paragraph 89(b) may be met by presenting the gain or loss attributable to the hedged item either:"]
["39G-Y","39G10-Y","39G101-Y","39G101C1-G",null,null,null,null,null,"IAS 39:89A(a)","(a) in a single separate line item within assets, for those repricing time periods for which the hedged item is an asset; or"]
["39G-Y","39G10-Y","39G101-Y","39G101C1-G",null,null,null,null,null,"IAS 39:89A(b)","(b) in a single separate line item within liabilities, for those repricing time periods for which the hedged item is a liability."]
["39G-Y","39G10-Y","39G101-Y","39G101C1-G",null,null,null,null,null,"IAS 39:89A","The separate line items referred to in (a) and (b) above shall be presented next to financial assets or financial liabilities. Amounts included in these line items shall be removed from the statement of financial position when the assets or liabilities to which they relate are derecognised."]
["39G-Y","39G10-Y",null,null,null,"39G102",3,"39G-10-2",null,"IAS 39:90","Are only particular risks attributable to a hedged item being hedged?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G10-Y","39G102-Y",null,null,null,null,"39G-10-2",null,"IAS 39:90","Have recognised changes in the fair value of the hedged item unrelated to the hedged risk been recognised as though the hedged item was not within a hedging relationship?"]
["39G-Y","39G10-Y",null,null,null,"39G103",3,"39G-10-3",null,"IAS 39:91(a)","Has the hedging instrument expired, been sold, terminated or exercised?"]
["39G-Y","39G10-Y","39G103-G",null,null,null,null,null,null,"IAS 39:91(a)\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nIAS 39:AG113A","For this purpose, the replacement or rollover of a hedging instrument into another hedging instrument is not an expiration or termination if such replacement or rollover is  part of the entity's documented hedging strategy.  Additionally, for this purpose there is not an expiration or termination of the hedging instrument if: \n(i) as a consequence of laws or regulations or the introduction of laws or regulations, the parties to the hedging instrument agree that one or more clearing counterparties replace their original counterparty to become the new counterparty to each of the parties. For this purpose, a clearing counterparty is a central counterparty (sometimes called a ‘clearing organisation’ or ‘clearing agency’) or an entity or entities, for example, a clearing member of a clearing organisation or a client of a clearing member of a clearing organisation, that are acting as counterparty in order to effect clearing by a central counterparty. However, when the parties to the hedging instrument replace their original counterparties with different counterparties this paragraph shall apply only if each of those parties effects clearing with the same central counterparty.\n\n"]
["39G-Y","39G10-Y","39G103-G",null,null,null,null,null,null,null,"(ii) other changes, if any, to the hedging instrument are limited to those that are necessary to effect such a replacement of the counterparty. Such changes are limited to those that are consistent with the terms that would be expected if the hedging instrument were originally cleared with the clearing counterparty. These changes include changes in the collateral requirements, rights to offset receivables and payables balances, and charges levied.\n\nFor the avoidance of doubt, the effects of replacing the original counterparty with a clearing counterparty and making the associated changes as described in paragraphs 91(a)(ii) and 101(a)(ii) shall be reflected in the measurement of the hedging instrument and therefore in the assessment of hedge effectiveness and the measurement of hedge effectiveness."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G10-Y","39G103-Y",null,null,null,null,"39G-10-3",null,"IAS 39:91(a)","Has the entity discontinued prospectively hedge accounting?"]
["39G-Y","39G10-Y",null,null,null,"39G104",3,"39G-10-4",null,"IAS 39:91(b)","Does the hedge no longer meet the criteria for fair value hedge accounting?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G10-Y","39G104-Y",null,null,null,null,"39G-10-4",null,"IAS 39:91(b)","Has the entity discontinued prospectively hedge accounting?"]
["39G-Y","39G10-Y",null,null,null,"39G105",3,"39G-10-5",null,"IAS 39:91(c)","Did the entity revoke the fair value hedge designation?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G10-Y","39G105-Y",null,null,null,null,"39G-10-5",null,"IAS 39:91(c)","Has the entity discontinued prospectively hedge accounting?"]
["39G-Y","39G10-Y",null,null,null,"39G10C1",3,"39G-10",null,"IAS 39:92","Has the adjustment to the carrying amount (or, in the case of a portfolio hedge of interest rate risk, to the line item in the statement of financial position) of the hedged financial instrument been amortised to profit or loss appropriately?"]
["39G-Y","39G10-Y","39G10C1-G",null,null,null,null,null,null,"IAS 39:92","Amortisation may begin as soon as an adjustment exists and shall begin no later than when the hedged item ceases to be adjusted for changes in its fair value attributable to the risk being hedged. The adjustment is based on a recalculated effective interest rate at the date amortisation begins. However, if, in the case of a fair value hedge of the interest rate exposure of a portfolio of financial assets or financial liabilities (and only in such a hedge), amortising using a recalculated effective interest rate is not practicable, the adjustment shall be amortised using a straight-line method. The adjustment shall be amortised fully by maturity of the financial instrument or, in the case of a portfolio hedge of interest rate risk, by expiry of the relevant repricing time period. "]
["39G-Y","39G10-Y",null,null,null,"39G106",3,"39G-10-6",null,"IAS 39:93","Is an unrecognised firm commitment designated as a hedged item?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G10-Y","39G106-Y",null,null,null,null,"39G-10-6",null,"IAS 39:93","Has the subsequent cumulative change in the fair value of the firm commitment attributable to the hedged risk been recognised as an asset or liability with a corresponding gain or loss recognised in profit or loss?"]
["39G-Y","39G10-Y",null,null,null,"39G107",3,"39G-10-7",null,"IAS 39:94","Has the entity entered into a firm commitment to acquire an asset or assume a liability that is a hedged item in a fair value hedge?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G10-Y","39G107-Y",null,null,null,null,"39G-10-7",null,"IAS 39:94","Has the initial carrying amount of the asset or liability that results from the entity meeting the firm commitment been adjusted to include the cumulative change in the fair value of the firm commitment attributable to the hedged risk that was recognised in the statement of financial position?"]
["39G-Y",null,null,null,null,"39G11",2,"39G-11",null,"IAS 39:95 & 39.102","Is the hedging relationship a cash flow hedge or a hedge in a net investment?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:95(a)","Has the portion of the gain or loss on the hedging instrument that has been determined to be an effective hedge been recognised in other comprehensive income?"]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:95(b)","Has the ineffective portion of the gain or loss on the hedging instrument been recognised in profit or loss?"]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:96(a)","Has the entity adjusted the separate component of equity to the lesser of (i) the cumulative gain or loss on the hedging instrument from inception of the hedge and (ii) the cumulative change in fair value (present value) of the expected future cash flows on the hedged item from inception of the hedge?"]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:96(b)","Has the entity recognised any remaining gain or loss on the hedging instrument or designated component of it (that is not an effective hedge) in profit or loss?"]
["39G-Y","39G11-Y",null,null,null,"39G111",3,"39G-11-1",null,"IAS 39:96(c)","Does an entity's documented risk management strategy for a particular hedging relationship exclude from the assessment of hedge effectiveness a specific component of the gain or loss or related cash flows on the hedging instrument?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y","39G111-Y",null,null,null,null,null,null,"IAS 39:96(c)","Has that excluded component of the gain or loss been recognised as though the entity had not entered into the hedging relationship?"]
["39G-Y","39G11-Y",null,null,null,"39G112",3,"39G-11-2",null,"IAS 39:97","Does a hedge of a forecast transaction subsequently result in the recognition of a financial asset or a financial liability?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y","39G112-Y",null,null,null,null,null,null,"IAS 39:97","Have the associated gains or losses that were recognised in other comprehensive income been reclassified from equity to profit or loss as a reclassification adjustment (see IAS 1) in the same period or periods during which the hedged forecasted cash flows affect profit or loss (such as in the periods that interest income or interest expense is recognised)?"]
["39G-Y","39G11-Y",null,null,null,"39G113",3,"39G-11-3",null,"IAS 39:97","Does an entity expect that all or a portion of a loss recognised in other comprehensive income will not be recovered in one or more future periods?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y","39G113-Y",null,null,null,null,null,null,"IAS 39:97","Has the entity reclassified into profit or loss as a reclassification adjustment the amount that is not expected to be recovered?"]
["39G-Y","39G11-Y",null,null,null,"39G114",3,"39G-11-4",null,"IAS 39:98,\nIAS 39:99","Does the hedge of a forecast transaction subsequently result in the recognition of a non-financial asset or a non-financial liability, or does a forecast transaction for a non-financial asset or non-financial liability become a firm commitment for which fair value hedge accounting is applied?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y","39G114-Y",null,null,null,null,null,null,"IAS 39:98,\nIAS 39:99","Has the entity accounted for the associated gains and losses consistently, correctly and in terms of its chosen accounting policy?"]
["39G-Y","39G11-Y",null,null,null,"39G115",3,"39G-11-5",null,"IAS 39:98(a)","Is the entity's accounting policy to reclassify the associated gains and losses that were recognised in other comprehensive income from equity to profit or loss as a reclassification adjustment?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y","39G115-Y",null,null,null,null,null,null,"IAS 39:98(a)","Have the gains or losses been recognized in the same period or periods during which the asset acquired or liability assumed affects profit and loss?"]
["39G-Y","39G11-Y",null,null,null,"39G115a",3,"39G-11-5a",null,"IAS 39:98(a)","Does the entity expect that all or a portion of a loss recognized in other comprehensive income will not be recovered in or more future periods?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y","39G115a-Y",null,null,null,null,null,null,"IAS 39:98(a)","Has the entity reclassified from equity to profit or loss the amount that is not expected to be recovered?"]
["39G-Y","39G11-Y",null,null,null,"39G116",3,"39G-11-6",null,"IAS 39:98(b)","Is the entity's accounting policy to remove the associated gains and losses that were recognised in other comprehensive income and include them in the initial cost or other carrying amount of the asset or liability?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y","39G116-Y",null,null,null,null,null,null,"IAS 39:98(b)","Has the entity included them in the initial cost or other carrying amount of the asset or liability?"]
["39G-Y","39G11-Y",null,null,null,"39G117",3,"39G-11-7",null,"IAS 39:100","Does the cash flow hedge NOT involve a forecast transaction that subsequently results in the recognition of a financial asset or liability or a non-financial asset or liability?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y","39G117-Y",null,null,null,null,"39G-11-7",null,"IAS 39:100","Has the amount that has been recognised in other comprehensive income been reclassified from equity to profit or loss as a reclassification adjustment in the same period or periods during which the hedged forecast cash flows affects profit or loss (for example when a forecast sale occurs)?"]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:101","Has the entity discontinued hedge accounting prospectively when any of the following have happened:                                                 "]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:101(a)","a) The hedging instrument expires or is sold, terminated or exercised In this case, the cumulative gain or loss on the hedging instrument that has been recognised in other comprehensive income from the period when the hedge was effective (see paragraph 95(a)) shall remain separately in equity until the forecast transaction occurs. When the transaction occurs, paragraph 97, 98 or 100 applies. For the purpose of this subparagraph, the replacement or rollover of a hedging instrument into another hedging instrument is not an expiration or termination if such replacement or rollover is part of the entity’s documented hedging strategy. Additionally, for the purpose of this subparagraph there is not an expiration or termination of the hedging instrument if:"]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:101(a)","(i) as a consequence of laws or regulations or the introduction of laws or regulations, the parties to the hedging instrument agree that one or more clearing counterparties replace their original counterparty to become the new counterparty to each of the parties. For this purpose, a clearing counterparty is a central counterparty (sometimes called a ‘clearing organisation’ or ‘clearing agency’) or an entity or entities, for example, a clearing member of a clearing organisation or a client of a clearing member of a clearing organisation, that are acting as counterparty in order to effect clearing by a central counterparty. However, when the parties to the hedging instrument replace their original counterparties with different counterparties this paragraph shall apply only if each of those parties effects clearing with the same central counterparty."]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:101(a)","(ii) other changes, if any, to the hedging instrument are limited to those that are necessary to effect such a replacement of the counterparty. Such changes are limited to those that are consistent with the terms that would be expected if the hedging instrument were originally cleared with the clearing counterparty. These changes include changes in the collateral requirements, rights to offset receivables and payables balances, and charges levied."]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:101(b)","(b) the hedge no longer meet the criteria for cash flow hedge accounting?"]
["39G-Y","39G11-Y",null,null,null,"39G118",3,"39G-11-8",null,"IAS 39:101(c)","(c) the forecast transaction is no longer expected to occur? "]
["39G-Y","39G11-Y","39G118-G",null,null,null,null,null,null,null,"A forecast transaction that is no longer highly probable may still be expected to occur."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y","39G118-Y",null,null,null,null,null,null,"IAS 39:101(c)","Has the entity reclassified the amount that was previously recognised in other comprehensive income, from equity to profit or loss as a reclassification adjustment?"]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:101(d)","(d) has the entity revoked the designation?"]
[null,null,null,null,null,null,null,null,null,null,"If no (forecast transaction question) :"]
["39G-Y","39G11-Y","39G118-N",null,null,null,null,null,null,"IAS 39:101","Has the cumulative gain or loss on the hedging instrument (that has been recognised in other comprehensive income from the period when the hedge was effective) remained separately in equity and thereafter been recognised appropriately once the forecasted transaction has occurred in terms of paragraph 97,98 or 100?"]
["39G-Y",null,null,null,null,"39G12",2,"39G-12",null,"IAS 39:102","Has the hedge of a net investment in a foreign operation, including a hedge of a monetary item that is accounted for as part of the net investment?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G12-Y",null,null,null,"39G12C1",3,null,null,"IAS 39:102","Has the hedge been accounted for similarly to cash flow hedges?"]
["39G-Y","39G12-Y","39G12C1-G",null,null,null,null,null,null,"IAS 21:8","Net investment in a foreign operation is the amount of the reporting entity’s interest in the net assets of that operation."]
["39G-Y","39G12-Y","39G12C1-G",null,null,null,null,null,null,"IAS 21:15","An entity may have a monetary item that is receivable from or payable to a foreign operation. An item for which settlement is neither planned nor likely to occur in the foreseeable future is, in substance, a part of the entity’s net investment in that foreign operation."]
["39G-Y","39G12-Y",null,null,null,"39G12C2",3,null,null,"IFRIC 16:10","Has hedge accounting only been applied to the foreign exchange differences arising between the functional currency of the foreign operation and the parent entity's functional currency? "]
["39G-Y","39G12-Y","39G12C2-G",null,null,null,null,null,null,"IFRIC 16:12","The hedged risk may be designated as the foreign currency exposure arising between the functional currency of the foreign operation and the functional currency of any parent entity (the immediate, intermediate or ultimate parent entity) of that foreign operation."]
["39G-Y","39G12-Y",null,null,null,"39G12C3",3,null,null,"IFRIC 16:11","Does the hedged item represent an amount of net assets equal to or less than the carrying amount of the net assets of the foreign operation in the consolidated financial statements of the parent entity? "]
["39G-Y","39G12-Y","39G12C3-G",null,null,null,null,null,null,"IFRIC 16:11","The carrying amount of the net assets of a foreign operation that may be designated as the hedged item in the consolidated financial statements of a parent depends on whether any lower level parent of the foreign operation has applied hedge accounting for all or part of the net assets of that foreign operation and that accounting has been maintained in the parent's consolidated financial statements. "]
["39G-Y","39G12-Y",null,null,null,"39G12C4",3,null,null,"IFRIC 16:13","Has an exposure to foreign currency risk arising from a net investment in a foreign operation been treated as qualifying for hedge accounting only once in the consolidated financial statements? "]
["39G-Y","39G12-Y","39G12C4-G",null,null,null,null,null,null,"IFRIC 16:13","If the same net assets of a foreign operation are hedged by more than one parent entity within the group (e.g. both a direct and an indirect parent entity) for the same risk, only one hedging relationship will qualify for hedge accounting in the consolidated financial statements of the ultimate parent. "]
["39G-Y","39G12-Y","39G12C4-G",null,null,null,null,null,null,"IFRIC 16:13","A hedging relationship designated by one parent entity in its consolidated financial statements need not be maintained by another higher level parent entity. However, if it is not maintained by the higher level parent entity, has the hedge accounting applied by the lower level parent entity been reversed before the higher level parent's hedge accounting is recognised. "]
["39G-Y","39G12-Y","39G12C4-G",null,null,null,null,null,null,"IFRIC 16:14","The hedging instrument(s) may be held by any entity or entities within the group, as long as the designation, documentation and effectiveness requirements of IAS 39 paragraph 88 that relate to a net investment hedge are satisfied. "]
["39G-Y","39G12-Y",null,null,null,"39G12C5",3,null,null,"IFRIC 16:15","For the purpose of assessing effectiveness, has the change in value of the hedging instrument in respect of foreign exchange risk been computed by reference to the functional currency of the parent entity against whose functional currency the hedged risk is measured, in accordance with the hedge accounting documentation? "]
["39G-Y","39G12-Y","39G12C5-G",null,null,null,null,null,null,"IFRIC 16:16 & 17","Note: Paragraphs 16 and 17 of IFRIC 16 provide guidance on the disposal of a hedged foreign operation."]
["39G-Y","39G12-Y",null,null,null,null,null,null,null,"IAS 39:102(a)","(a) Has the portion of the gain or loss on the hedging instrument that is determined to be an effective hedge been recognised in other comprehensive income?"]
["39G-Y","39G12-Y",null,null,null,null,null,null,null,"IAS 39:102(b)","(b) Has the ineffective portion been recognised in profit or loss?"]
["39G-Y","39G12-Y",null,null,null,"39G12C6",3,null,null,"IAS 39:102","(c) Has the gain or loss on the hedging instrument relating to the effective portion of the hedge (that has previously been recognised in other comprehensive income) been reclassified from equity to profit or loss as a reclassification adjustment in accordance with paragraphs 48-49 of IAS 21 on disposal or partial disposal of the foreign operation?"]
["39G-Y","39G12-Y","39G12C6-G",null,null,null,null,null,null,null,"Note: Paragraph 102 of IAS 39 was amended as a result of IAS 27 (2008) issued in January 2008."]
[]
[null,null,null,null,null,null,null,null,null,null,"*END*"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null," "]

{"sheet":"IAS39P (not adopted IFRS 9)","index":72,"n_rows":33,"n_cols":11,"rows_kept":33,"cut":false,"hidden":false,"merged":[]}
["p/c",null,"parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"IAS 39","Financial Instruments: Recognition and Measurement (Entity has not adopted IFRS 9)\nEntities that have adopted IFRS 9, should use IFRS9A tab",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"For annual periods beginning on or after 1 January 2018 IFRS 9 replaced IAS 39. \n\nHowever, an insurer that meets certain criteria is permitted to apply IAS 39 rather than IFRS 9 for annual periods beginning before 1 January 2021. Such entities should use this tab to complete the questionnaire.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 39, which establishes principles for recognising, derecognising and measuring financial assets (until the application of IFRS 9 (see below)) and financial liabilities and some contracts to buy and sell non-financial items. IAS 39 does not generally deal with presentation and disclosure – IFRS 7 Financial Instruments: Disclosures and IAS 32 Financial Instruments: Presentation are the standards providing guidance in these areas (see relevant sections of this checklist). However, the points set out in this section continue to be dealt with in IAS 39 and should be considered in relevant circumstances.",null,null,"Show"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\n",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,null,null,"No"]
["-G",null,null,null,null,null,"IAS 39:103V","IFRS 16, issued in January 2016, amended paragraphs 2 and AG33. An entity\nshall apply those amendments for annual reporting period beginning on or after 1 January 2019.",null,null,"Guidance"]
["-G",null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n"]
["-G",null,null,null,null,null,null,"None"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,"Classification of financial assets"]
[null,null,"39A",1,"39A","39A",null,"Did the entity recognise any financial assets on its statement of financial position?"]
[null,null,null,null,null,null,null,"If yes :"]
["39A-Y",null,"39AC1",2,"39A",null,"IAS 39:45","The entity may use descriptors or categorisations for its financial assets other than those defined in paragraph 9 of IAS 39 when presenting information in the financial statements."]
["39A-Y","39AC1-G",null,null,null,null,null,"Note: For the purpose of measuring a financial asset after initial recognition, paragraph 9 of IAS 39 classifies financial assets into the following four categories:"]
["39A-Y","39AC1-G",null,null,null,null,null,"•   financial assets at fair value through profit or loss;"]
["39A-Y","39AC1-G",null,null,null,null,null,"•   held-to-maturity investments;"]
["39A-Y","39AC1-G",null,null,null,null,null,"•   loans and receivables; and"]
["39A-Y","39AC1-G",null,null,null,null,null,"•   available-for-sale financial assets."]
["39A-Y","39AC1-G",null,null,null,null,null,"These categories apply to measurement and profit or loss recognition under IAS 39 but do not necessarily place a restriction on descriptors or categorisations for financial instruments and other contracts in the scope of IAS 39. The entity shall disclose in the notes the information required by IFRS 7."]
[null,null,null,null,null,null,null,"Fair Value Hedges"]
[null,null,"39B",1,"39B","39B",null,"Did the entity implement any fair value hedges of the interest rate exposure of a portion of a portfolio of financial assets or financial liabilities?"]
[null,null,null,null,null,null,null,"If yes :"]
["39B-Y",null,"39BC1",2,"39B",null,"IAS 39:89A","For a fair value hedge of the interest rate exposure of a portion of a portfolio of financial assets or financial liabilities (and only in such a hedge), the requirement in paragraph 89 (b) of IAS 39 may be met by presenting the gain or loss attributable to the hedged item either:"]
["39B-Y",null,null,null,null,null,null,"a)      in a single separate line item within assets, for those repricing time periods for which the hedged item is an asset; or"]
["39B-Y",null,null,null,null,null,null,"b)      in a single separate line item within liabilities, for those repricing time periods for which the hedged item is a liability."]
["39B-Y",null,"39BC2",2,"39B",null,"IAS 39:89A","The separate line items referred to in paragraphs 89A(a) and 89A(b) of IAS 39 (see above) shall be presented next to financial assets or financial liabilities. Amounts included in these line items shall be removed from the statement of financial position when the assets or liabilities to which they relate are derecognised."]
["39B-Y","OR,39BC1-G,39BC2-G",null,null,null,null,null,"Notes:"]
["39B-Y","OR,39BC1-G,39BC2-G",null,null,null,null,"IAS 39:89(b)","1)      The gain or loss on the hedged item attributable to the hedged risk shall adjust the carrying amount of the hedged item and be recognised in profit or loss. This applies if the hedged item is otherwise measured at cost. Recognition of the gain or loss attributable to the hedged risk in profit or loss applies if the hedged item is an available-for-sale financial asset."]
[]
[null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS39A (hedge accounting)","index":73,"n_rows":694,"n_cols":14,"rows_kept":694,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,null,null,"IAS 39","Financial Instruments: Recognition and Measurement (Entity has adopted IFRS 9 but chooses to apply hedge accounting requirements of IAS 39)\nEntities that choose to apply the hedge accounting requirements of IFRS 9, should use IFRS 9 tabs.",null,null,"No"]
[null,null,null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,null,"Even though IFRS 9 supersedes IAS 39, IFRS 9 permits an accounting policy choice to apply all the hedge accounting requirements of IAS 39 instead of the hedge accounting requirements of IFRS 9, or the requirements on portfolio fair value hedges of interest rate risk in IAS 39 and the remaining hedge accounting requirements in IFRS 9. ",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,null,"Irrespective of whether an entity applies the hedge accounting requirements in part or in full in IAS 39, or in IFRS 9, the requirements for disclosures on hedge accounting in IFRS 7 that were consequentially amended when IFRS 9 was issued, still apply (tab 'IFRS7P (with IFRS 9)').",null,null,"Show"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Hide"]
[null,null,null,null,null,null,null,null,null,null,"For additional guidance, select \"Show\" in the next column"]
["-G",null,null,null,null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,null,null,"None",null,null,"No"]
["-G",null,null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n\n",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,null,null,"None"]
["-G",null,null,null,null,null,null,null,null,null,"The application guidance (AG paragraphs) is an integral part of IAS 39 and all compliance questions should be answered with reference to the applicable guidance. In addition, the guidance contains a number of requirements that pertain to certain specific situations and which relate to the questions asked in the checklist. Although the checklist questions are primarily based on the Standard, AG references have been provided at the beginning of each key section to assist users in obtaining additional information where required to understand the context of the particular IAS 39 provision."]
["-G",null,null,null,null,null,null,null,null,"IAS 39:8","\"The terms defined in IFRS 13, IFRS 9 and IAS 32 are used in this Standard with the meanings specified in Appendix A of IFRS 13, Appendix A of IFRS 9 and paragraph 11 of IAS 32. IFRS 13, IFRS 9 and IAS 32 define the following terms and provides guidance on applying those definitions:\n\n"]
["-G",null,null,null,null,null,null,null,null,null,"•amortised cost of a financial asset or financial liability\n\n•derecognition"]
["-G",null,null,null,null,null,null,null,null,null,"•derivative\n\n•effective interest method\n\n•effective interest rate\n\n•equity instrument\n\n•fair value\n\n•financial asset\n\n•financial instrument\n\n•financial liability\n"]
[null,null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,null,"DETAILED COMPLIANCE QUESTIONS"]
[null,null,null,null,null,null,null,null,null,null,"SCOPE "]
["-G",null,null,null,null,null,null,null,null,null,"IAS 39 shall be applied by all entities to all financial instruments within the scope of IFRS 9 Financial Instruments if, and to the extent that:\n\na)   IFRS 9 permits the hedge accounting requirements of this Standard to be applied; and\n\nb)  the financial instrument is part of a hedging relationship that qualifies for hedge accounting in accordance with this Standard. "]
["-G",null,null,null,null,null,null,null,null,"IAS 39:71","If an entity applies IFRS 9 and has not chosen as its accounting policy to continue to apply the hedge accounting requirements of IAS 39 (see paragraph 7.2.21 of IFRS 9), it shall apply the hedge accounting requirements in Chapter 6 of IFRS 9. However, for a fair value hedge of the interest rate exposure of a portion of a portfolio of financial assets or financial liabilities, an entity may, in accordance with paragraph 6.1.3 of IFRS 9, apply the hedge accounting requirements in IAS 39 instead of those in IFRS 9. In that case the entity must also apply the specific requirements for fair value hedge accounting for a portfolio hedge of interest rate risk. \n\n"]
["-G",null,null,null,null,null,null,null,null,"IAS 39:85","Hedge accounting recognises the offsetting effects on profit or loss of changes in the fair values or cash flows of the hedging instrument and the hedged item."]
["-G",null,null,null,null,null,null,null,null,null,"Depending on the type of hedging relationship involved, differing accounting treatments can be permitted."]
["-G",null,null,null,null,null,null,null,null,null,"The definitions are a key component of IAS 39 hedge accounting. If a hedging relationship does not meet the definition of a particular type of hedging relationship as defined in the standard it may not be accounted for as a hedge. IAS 39 additionally prescribes specific accounting for certain specific hedging transactions."]
["-G",null,null,null,null,null,null,null,null,null,"Definitions"]
["-G",null,null,null,null,null,null,null,null,"IAS 39:9","A firm commitment is a binding agreement for the exchange of a specified quantity of resources at a specified price on a specified future date(s). "]
["-G",null,null,null,null,null,null,null,null,"IAS 39:9","A forecast transaction is an uncommitted but anticipated future transaction."]
["-G",null,null,null,null,null,null,null,null,"IAS 39:9","A hedging instrument is a designated derivative or (for a hedge of the risk of changes in foreign currency exchange rates only) a designated non-derivative financial asset or non-derivative financial liability whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item."]
["-G",null,null,null,null,null,null,null,null,"IAS 39:9","A hedged item is an asset, liability, firm commitment, highly probable forecast transaction or net investment in a foreign operation that (a) exposes the entity to risk of changes in fair value or future cash flows and (b) is designated as being hedged. "]
["-G",null,null,null,null,null,null,null,null,"IAS 39:9","Hedge effectiveness is the degree to which changes in the fair value or cash flows of the hedged item that are attributable to a hedged risk are offset by changes in the fair value or cash flows of the hedging instrument. "]
["-G",null,null,null,null,null,null,null,null,"IAS 39:86","Hedging relationships are of three types: "]
["-G",null,null,null,null,null,null,null,null,"IAS 39:86(a)","Fair value hedges: a hedge of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. "]
["-G",null,null,null,null,null,null,null,null,"IAS 39:86(b)","Cash flow hedges: a hedge of the exposure to variability in cash flows that (i) is attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction and (ii) could affect profit or loss. "]
["-G",null,null,null,null,null,null,null,null,"IAS 39:86(c)","Hedges of a net investment in a foreign operation as defined in IAS 21. "]
["-G",null,null,null,null,null,null,null,null,null,"A 'YES' or 'N/A' answer indicates compliance with IAS 39."]
["39G-Y",null,null,null,null,null,null," "," ",null,"HEDGING (PARAGRAPHS 71 - 102)"]
[null,null,null,null,null,"39G",1,"39G","39G","IAS 39:71","Has the entity chosen as its accounting policy to continue to apply the hedge accounting requirements of IAS 39?","Yes"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y",null,null,null,null,null,null,null," ","IAS 39:72","Qualifying Instruments"]
["39G-Y",null,null,null,null,"39G1",2,"39G-1",null,"IAS 39:72","Is the hedging instrument a written option?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G1-Y",null,null,null,"39G1C1",3,"39G-1",null,"IAS 39:72","Does it fall within the exceptions of IAS 39?"]
["39G-Y","39G1-Y","39G1C1-G",null,null,null,null,null,null,"IAS 39:72","This Standard does not restrict the circumstances in which a derivative may be designated as a hedging instrument provided the qualifying criteria for all hedging relationships in paragraph 88 are met, except for some written options (see Appendix A paragraph AG94). A non-derivative financial asset or non-derivative financial liability may be designated as a hedging instrument only for a hedge of a foreign currency risk."]
["39G-Y","39G1-Y","39G1C1-G",null,null,null,null,null,null,"IAS 39:AG94","The potential loss on an option that an entity writes could be significantly greater than the potential gain in value of a related hedged item. In other words, a written option is not effective in reducing the profit or loss exposure of a hedged item. Therefore, a written option does not qualify as a hedging instrument unless it is designated as an offset to a purchased option, including one that is embedded in another financial instrument (for example, a written call option used to hedge a callable liability). In contrast, a purchased option has potential gains equal to or greater than losses and therefore has the potential to reduce profit or loss exposure from changes in fair values or cash flows. Accordingly, it can qualify as a hedging instrument."]
["39G-Y",null,null,null,null,"39G2",2,"39G-2",null,"IAS 39:72","Is the hedging instrument a non-derivative financial asset or non-derivative financial liability ?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G2-Y",null,null,null,null,null,"39G-2",null,"IAS 39:72","Is it designated only for a hedge of a foreign currency risk?"]
["39G-Y",null,null,null,null,"39GC4",2,"39G",null,"IAS 39:73","Does the hedging instrument involve a party external to the entity?"]
["39G-Y","39GC4-G",null,null,null,null,null,null,null,"IAS 39:73","Although individual entities within a consolidated group or divisions within an entity may enter into hedging transactions with other entities within the group or divisions within the entity, any such intragroup transactions are eliminated on consolidation. Therefore, such hedging transactions do not qualify for hedge accounting in the consolidated financial statements of the group. However, they may qualify for hedge accounting in the individual or separate financial statements of individual entities within the group provided that they are external to the individual entity."]
["39G-Y",null,null,null,null,null,null,null,null,null,"Designation of the hedging instruments"]
["39G-Y",null,null,null,null,"39GC5",2,"39G",null,"IAS 39:74","Is the hedging relationship designated for the derivative in its entirety or if not does the designation fall within one of the exceptions in IAS 39.74?"]
["39G-Y","39GC5-G",null,null,null,null,null,null,null,"IAS 39:74","There is normally a single fair value measure for a hedging instrument in its entirety, and the factors that cause changes in fair value are co-dependent. Thus, a hedging relationship is designated by an entity for a hedging instrument in its entirety. The only exceptions permitted are:"]
["39G-Y","39GC5-G",null,null,null,null,null,null,null,"IAS 39:74(a)","(a) separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the change in intrinsic value of an option and excluding changes in its time value; and"]
["39G-Y","39GC5-G",null,null,null,null,null,null,null,"IAS 39:74(b)","(b) separating the interest element and the spot price of a forward contract."]
["39G-Y","39GC5-G",null,null,null,null,null,null,null,"IAS 39:74","These exceptions are permitted because the intrinsic value of the option and the premium on the forward can generally be measured separately. A dynamic hedging strategy that assesses both the intrinsic value and time value of an option contract can qualify for hedge accounting."]
["39G-Y","39GC5-G",null,null,null,null,null,null,null,"IAS 39:AG110A","Paragraph 74(a) of IAS 39 permits an entity to separate the intrinsic value and time value of an option contract and designate as the hedging instrument only the change in intrinsic value of the option contract. Such a designation may result in a hedging relationship that is perfectly effective in offsetting changes in cash flows attributable to a hedged one-sided risk of a forecast transaction, if the principal terms of the forecast transaction and hedging instrument are the same. "]
["39G-Y","39GC5-G",null,null,null,null,null,null,null,"IAS 39:AG110B","If an entity designates a purchased option in its entirety as the hedging instrument of a one-sided risk arising from a forecast transaction, the hedging relationship will not be perfectly effective. This is because the premium paid for the option includes time value and, as stated in paragraph AG99BA, a designated one-sided risk does not include the time value of an option. Therefore, in this situation, there will be no offset between the cash flows relating to the time value of the option premium paid and the designated hedged risk. "]
["39G-Y",null,null,null,null,"39GC6",2,"39G",null,"IAS 39:75","Is a proportion of the entire hedging relationship designated in the hedging relationship?"]
["39G-Y","39GC6-G",null,null,null,null,null,"39G",null,"IAS 39:75","A proportion of the entire hedging instrument, such as 50 per cent of the notional amount, may be designated as the hedging instrument in a hedging relationship. However, a hedging relationship may not be designated for only a portion of the time period during which a hedging instrument remains outstanding."]
["39G-Y",null,null,null,null,"39GC7",2,"39G",null,"IAS 39:75","Has the entity NOT designated a hedging relationship for only a portion of the time period during which a hedging relationship remains outstanding?"]
["39G-Y","39GC7-G",null,null,null,null,null,null,null,"IAS 39:75","A proportion of the entire hedging instrument, such as 50 per cent of the notional amount, may be designated as the hedging instrument in a hedging relationship. However, a hedging relationship may not be designated for only a portion of the time period during which a hedging instrument remains outstanding."]
["39G-Y",null,null,null,null,"39G3",2,"39G-3",null,"IAS 39:76","Has a single hedging instrument been designated for more than one type of risk?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G3-Y",null,null,null,null,null,null,null,"IAS 39:76","(i) Can the risk be identified clearly?"]
["39G-Y","39G3-Y",null,null,null,null,null,null,null,"IAS 39:76","(ii) Can the effectiveness of the hedge be demonstrated?"]
["39G-Y","39G3-Y",null,null,null,null,null,null,null,"IAS 39:76","(iii) Is it possible to ensure that there is specific designation of the hedging instrument and different risk positions?"]
["39G-Y",null,null,null,null,"39G4",2,"39G-4",null,"IAS 39:77","Is the hedging instrument a derivative instrument that combines a written option and a purchase option? "]
["39G-Y","39G4-G",null,null,null,null,null,null,null,"IAS 39:77","Two or more derivatives, or proportions of them (or, in the case of a hedge of currency risk, two or more non-derivatives or proportions of them, or a combination of derivatives and non-derivatives or proportions of them), may be viewed in combination and jointly designated as the hedging instrument, including when the risk(s) arising from some derivatives offset(s) those arising from others. However, an interest rate collar or other derivative instrument that combines a written option and a purchased option does not qualify as a hedging instrument if it is, in effect, a net written option (for which a net premium is received). Similarly, two or more instruments (or proportions of them) may be designated as the hedging instrument only if none of them is a written option or a net written option."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G4-Y",null,null,null,null,null,"39G-4",null,"IAS 39:77","Is the hedging instrument NOT in effect a net written option? ",null,null," "]
["39G-Y","39G4-Y",null,null,null,"39G41",3,"39G-4-1",null,"IAS 39:77","Are two or more derivatives designated jointly?"]
["39G-Y","39G4-Y","39G41-G",null,null,null,null,null,null,"IAS 39:77","Two or more derivatives, or proportions of them (or, in the case of a hedge of currency risk, two or more non-derivatives or proportions of them, or a combination of derivatives and non-derivatives or proportions of them), may be viewed in combination and jointly designated as the hedging instrument, including when the risk(s) arising from some derivatives offset(s) those arising from others. However, an interest rate collar or other derivative instrument that combines a written option and a purchased option does not qualify as a hedging instrument if it is, in effect, a net written option (for which a net premium is received). Similarly, two or more instruments (or proportions of them) may be designated as the hedging instrument only if none of them is a written option or a net written option."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G4-Y","39G41-Y",null,null,null,null,"39G-4-1",null,"IAS 39:77","Is none of them a written option?"]
["39G-Y",null,null,null,null,null,null,null,null,null,"Qualifying item"]
["39G-Y",null,null,null,null,"39GC1",2,"39G",null,"IAS 39:78","Is the hedged item a recognised asset or liability, an unrecognised firm commitment, a highly probable forecast transaction or a net investment in a foreign operation?"]
["39G-Y","39GC1-G",null,null,null,null,null,null,null,"IAS 39:78","The hedged item can be (a) a single asset, liability, firm commitment, highly probable forecast transaction or net investment in a foreign operation, (b) a group of assets, liabilities, firm commitments, highly probable forecast transactions or net investments in foreign operations with similar risk characteristics or (c) in a portfolio hedge of interest rate risk only, a portion of the portfolio of financial assets or financial liabilities that share the risk being hedged."]
["39G-Y","39GC1-G",null,null,null,null,null,null,null,"IAS 39:AG99BA","An entity can designate all changes in the cash flows or fair value of a hedged item in a hedging relationship. An entity can also designate only changes in the cash flows or fair value of a hedged item above or below a specified price or other variable (a one-sided risk). The intrinsic value of a purchased option hedging instrument (assuming that it has the same principal terms as the designated risk), but not its time value, reflects a one-sided risk in a hedged item. For example, an entity can designate the variability of future cash flow outcomes resulting from a price increase of a forecast commodity purchase. In such a situation, only cash flow losses that result from an increase in the price above the specified level are designated. The hedged risk does not include the time value of a purchased option because the time value is not a component of the forecast transaction that affects profit or loss (paragraph 86(b)). "]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:80","Does the hedged item involve a party external to the entity unless it is an intragroup monetary item that is hedged for foreign currency risk that is not fully eliminated on consolidation?"]
["39G-Y",null,null,null,null,"39GC2",2,"39G",null,"IAS 39:80","Is the hedged item the foreign currency risk of a highly probable forecast intragroup transaction in the consolidated financial statements, provided that the transaction is denominated in a currency other than the functional currency of the entity and the foreign currency risk will affect the consolidated profit or loss?"]
["39G-Y","39GC2-G",null,null,null,null,null,null,null,"IAS 39:AG99A","The foreign currency risk of a highly probable forecast intragroup transaction may qualify as a hedged item in a cash flow hedge in the consolidated financial statements provided that:"]
["39G-Y","39GC2-G",null,null,null,null,null,null,null,null,"(a) the transaction is denominated in a currency other than the functional currency of the entity entering the transaction; and"]
["39G-Y","39GC2-G",null,null,null,null,null,null,null,null,"(b) the foreign currency risk will affect the consolidated profit or loss (if not, it cannot qualify as a hedged item)."]
["39G-Y","39GC2-G",null,null,null,null,null,null,null,null,"Intragroup forecast transactions that usually do not qualify as hedged items are royalty payments, interest payments or management charges between intragroup companies unless there is a related external transaction."]
["39G-Y","39GC2-G",null,null,null,null,null,null,null,null,"An example of an intragroup forecast transaction that usually do qualify as a hedged item is a forecast inventory transaction between intergroup companies if there is an onward sale of the inventory to an external party. "]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:AG99B","Has any gain or loss in a hedge of a forecasted intragroup transaction that has been recognised in other comprehensive income, been reclassified from equity into profit or loss as a reclassification adjustment in the same period(s) during which the foreign currency risk of the hedged transaction affects consolidated profit or loss?"]
["39G-Y",null,null,null,null,null,null,null,null,null,"Designation of financial items as hedged items"]
["39G-Y",null,null,null,null,"39G6",2,"39G-6",null,"IAS 39:81","Is the hedged item a financial item?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G6-Y",null,null,null,"39G6C1",3,"39G-6",null,"IAS 39:81","If it designated with respect to the risks associated with only a portion of its cash flows or fair value, can effectiveness be measured?"]
["39G-Y","39G6-Y","39G6C1-G",null,null,null,null,null,null,"IAS 39:81","For example, an identifiable and separately measurable portion of the interest rate exposure of an interest-bearing asset or interest-bearing liability may be designated as the hedged risk (such as a risk-free interest rate or benchmark interest rate component of the total interest rate exposure of a hedged financial instrument).",null,null," "]
["39G-Y","39G6-Y","39G6C1-G",null,null,null,null,null,null,"IAS 39:AG99E","Paragraph 81 permits an entity to designate something other than the entire fair value change or cash flow variability of a financial instrument. For example: "]
["39G-Y","39G6-Y","39G6C1-G",null,null,null,null,null,null,null,"(a) all of the cash flows of a financial instrument may be designated for cash flow or fair value changes attributable to some (but not all) risks; or "]
["39G-Y","39G6-Y","39G6C1-G",null,null,null,null,null,null,null,"(b) some (but not all) of the cash flows of a financial instrument may be designated for cash flow or fair value changes attributable to all or only some risks (i.e. a 'portion' of the cash flows of the financial instrument may be designated for changes attributable to all or only some risks). "]
["39G-Y","39G6-Y","39G6C1-G",null,null,null,null,null,null,"IAS 39:AG99F","To be eligible for hedge accounting, the designated risks and portions must be separately identifiable components of the financial instrument, and changes in the cash flows or fair value of the entire financial instrument arising from changes in the designated risks and portions must be reliably measurable. For example: "]
["39G-Y","39G6-Y","39G6C1-G",null,null,null,null,null,null,null,"(a) for a fixed rate financial instrument hedged for changes in fair value attributable to changes in risk-free or benchmark interest rate, the risk-free or benchmark rate is normally regarded as both a separately identifiable component of the financial instrument and reliably measurable. "]
["39G-Y","39G6-Y","39G6C1-G",null,null,null,null,null,null,null,"(b) inflation is not separately identifiable and reliably measurable and cannot be designated as a risk or a portion of a financial instrument unless the requirements in (c) are met. "]
["39G-Y","39G6-Y","39G6C1-G",null,null,null,null,null,null,null,"(c) a contractually specified inflation portion of the cash flows of a recognised inflation-linked bond (assuming there is no requirement to account for an embedded derivative separately) is separately identifiable and reliably measurable as long as other cash flows of the instrument are not affected by the inflation portion. "]
["39G-Y",null,null,null,null,"39G7",2,"39G-7",null,"IAS 39:81A","In a portfolio hedge of interest rate risk, is the portion hedged in a fair value hedge designated in terms of an amount of a currency rather than as individual assets (or liabilities)?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G7-Y",null,null,null,null,null,"39G-7",null,"IAS 39:81A","Is the designated risk being hedged interest rate risk?"]
["39G-Y","39G7-Y",null,null,null,null,null,"39G-7",null,"IAS 39:81A","In a portfolio hedge of interest rate risk is the amount designated an amount of assets or an amount of liabilities and not a net amount?"]
["39G-Y","39G7-Y",null,null,null,"39G71",3,"39G-7-1",null,"IAS 39:81A","Has the entity designated a hedge of the interest rate exposure of a portfolio of financial assets and liabilities, if the portion hedged in a fair value hedge is based on expected repricing dates?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G7-Y","39G71-Y",null,null,"39G71C1",4,"39G-7-1",null,"IAS 39:81A","Does the entity include the effect that the hedged interest rate has on those expected repricing dates?"]
["39G-Y","39G7-Y","39G71-Y","39G71C1-G",null,null,null,null,null,"IAS 39:81A","If a portfolio that contains prepayable items is hedged with a non-prepayable derivative, ineffectiveness arises if the dates on which items in the hedged portfolio are expected to prepay are revised, or actual prepayment dates differ from those expected."]
["39G-Y",null,null,null,null,null,null,null,null,null,"Designation of non-financial items as hedged items"]
["39G-Y",null,null,null,null,"39G8",2,"39G-8",null,"IAS 39:82","Is the hedged item a non-financial asset or non-financial liability?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G8-Y",null,null,null,null,null,"39G-8",null,"IAS 39:82","Has the entity designated the hedged item for foreign currency risk or in its entirety for all risks?"]
["39G-Y",null,null,null,null,null,null,null,null,null,"Designation of group of items as hedged items"]
["39G-Y",null,null,null,null,"39G9",2,"39G-9",null,"IAS 39:83","Has the entity designated a group of items as hedged items?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G9-Y",null,null,null,null,null,"39G-9",null,"IAS 39:83","Have similar assets or similar liabilities been aggregated and hedged as a group only if the individual assets or individual liabilities in the group share the risk exposure that is designated as being hedged ?"]
["39G-Y","39G9-Y",null,null,null,"39G91",3,"39G-9-1",null,"IAS 39:83","Has the entity aggregated similar assets or similar liabilities?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G9-Y","39G91-Y",null,null,null,null,"39G-9-1",null,"IAS 39:83","Do the individual assets or individual liabilities in the group share the risk exposure that is designated as being hedged?"]
["39G-Y","39G9-Y","39G91-Y",null,null,null,null,"39G-9-1",null,"IAS 39:83","Is the change in fair value attributable to the hedged risk for each individual item in the group expected to be approximately proportional to the overall change in fair value attributable to the hedged risk of the group of items?"]
["39G-Y","39G9-Y","39G91-Y",null,null,"39G91C1",4,"39G-9-1",null,"IAS 39:84","Has the entity NOT applied hedge accounting to a designated overall net position?"]
["39G-Y","39G9-Y","39G91-Y","39G91C1-G",null,null,null,null,null,"IAS 39:84","Because an entity assesses hedge effectiveness by comparing the change in the fair value or cash flow of a hedging instrument (or group of similar hedging instruments) and a hedged item (or group of similar hedged items), comparing a hedging instrument with an overall net position (e.g. the net of all fixed rate assets and fixed rate liabilities with similar maturities), rather than with a specific hedged item, does not qualify for hedge accounting."]
["39G-Y",null,null,null,null,null,null,null,null,null,"Hedge Accounting"]
["39G-Y",null,null,null,null,"39GC3",2,"39G",null,"IAS 39:86","Does the hedging relationship fall within the definition of a fair value hedge, a cash flow hedge or a hedge of a net investment in a foreign operation?"]
["39G-Y","39GC3-G",null,null,null,null,null,null,null,"IAS 39:87","A hedge of the foreign currency risk of a firm commitment may be accounted for as a fair value hedge or as a cash flow hedge."]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:87","Has the entity qualified for hedge accounting by meeting ALL the following qualifying conditions?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(a)","At inception of the hedge was there formal designation and documentation of the hedging relationship and the entity's risk management objective and strategy for undertaking the hedge?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(a)","Does the documentation include identification of the hedging instrument?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(a)","Does the documentation include identification of the hedged item or transaction?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(a)","Does the documentation identify the nature of the risk being hedged?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(a)","Does the documentation adequately describe how the entity will assess the hedging instrument's effectiveness in offsetting the exposure to changes in the hedged item's fair value or cash flows attributable to the hedged risk?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(b)","Is the hedge expected to be highly effective (prospective effectiveness test both at inception and on ongoing basis) in achieving offsetting changes in fair value or cash flows attributable to the hedged risk and is it consistent with the originally documented risk management strategy for that particular hedging relationship?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(c)","If the hedging relationship is a cash flow hedge, is the forecast transaction that is the subject of the hedge highly probable?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(c)","If the hedging relationship is a cash flow hedge, is the exposure to variations in cash flows ultimately expected to affect profit or loss?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(d)","Can the effectiveness of the hedge be reliably measured?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(d)","Can the fair value or cash flows of the hedged item that are attributable to the hedged risk and the fair value of the hedging instrument be reliably measured?"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:88(e)","Has the hedge been assessed on an ongoing basis (retrospective effectiveness test) and determined to have actually been highly effective throughout the financial reporting periods for which the hedge was designated? That is,"]
["39G-Y",null,null,null,null,null,null,"39G",null,"IAS 39:AG105(b)","between 80-125%"]
["39G-Y",null,null,null,null,"39G10",2,"39G-10",null,"IAS 39:89","Is the hedging relationship a fair value hedge?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G10-Y",null,null,null,null,null,"39G-10",null,"IAS 39:89(a)","Has the gain or loss from remeasuring the hedging instrument at fair value (for derivative hedging instrument) or the foreign currency components of its carrying amount measured in accordance with IAS 21 (for a non derivative hedging instrument) been recognized in profit or loss? "]
["39G-Y","39G10-Y",null,null,null,null,null,"39G-10",null,"IAS 39:89(b)","Has the carrying amount of the hedged item been adjusted for the gain or loss on the hedged item attributable to the hedged risk?"]
["39G-Y","39G10-Y",null,null,null,null,null,"39G-10",null,"IAS 39:89(b)","Has the gain or loss arising from the adjustment of the carrying amount of the hedged item been recognised in profit or loss if the hedged item is otherwise measured at cost?"]
["39G-Y","39G10-Y",null,null,null,"39G10C2",3,"39G-10",null,"IAS 39:89(b)","If the hedged item a financial asset measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A of IFRS 9, has the gain or loss attributable to the hedged risk been in profit or loss?"]
["39G-Y","39G10-Y","39G10C2-G",null,null,null,null,null,null,"IAS 39:89A","For a fair value hedge of the interest rate exposure of a portion of a portfolio of financial assets or financial liabilities (and only in such a hedge), the requirement in paragraph 89(b) may be met by presenting the gain or loss attributable to the hedged item either:"]
["39G-Y","39G10-Y","39G10C2-G",null,null,null,null,null,null,"IAS 39:89A(a)","(a) in a single separate line item within assets, for those repricing time periods for which the hedged item is an asset; or"]
["39G-Y","39G10-Y","39G10C2-G",null,null,null,null,null,null,"IAS 39:89A(b)","(b) in a single separate line item within liabilities, for those repricing time periods for which the hedged item is a liability."]
["39G-Y","39G10-Y","39G10C2-G",null,null,null,null,null,null,"IAS 39:89A","The separate line items referred to in (a) and (b) above shall be presented next to financial assets or financial liabilities. Amounts included in these line items shall be removed from the statement of financial position when the assets or liabilities to which they relate are derecognised."]
["39G-Y","39G10-Y",null,null,null,"39G102",3,"39G-10-2",null,"IAS 39:90","Are only particular risks attributable to a hedged item being hedged?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G10-Y","39G102-Y",null,null,null,null,"39G-10-2",null,"IAS 39:90","Have recognised changes in the fair value of the hedged item unrelated to the hedged risk been recognised in profit or loss as set out in paragraph 5.7.1 of IFRS 9?"]
["39G-Y","39G10-Y",null,null,null,"39G103",3,"39G-10-3",null,"IAS 39:91(a)","Has the hedging instrument expired, been sold, terminated or exercised?"]
["39G-Y","39G10-Y","39G103-G",null,null,null,null,null,null,"IAS 39:91(a)\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nIAS 39:AG113A","For this purpose, the replacement or rollover of a hedging instrument into another hedging instrument is not an expiration or termination if such replacement or rollover is  part of the entity's documented hedging strategy.  Additionally, for this purpose there is not an expiration or termination of the hedging instrument if: \n(i) as a consequence of laws or regulations or the introduction of laws or regulations, the parties to the hedging instrument agree that one or more clearing counterparties replace their original counterparty to become the new counterparty to each of the parties. For this purpose, a clearing counterparty is a central counterparty (sometimes called a ‘clearing organisation’ or ‘clearing agency’) or an entity or entities, for example, a clearing member of a clearing organisation or a client of a clearing member of a clearing organisation, that are acting as counterparty in order to effect clearing by a central counterparty. However, when the parties to the hedging instrument replace their original counterparties with different counterparties this paragraph shall apply only if each of those parties effects clearing with the same central counterparty.\n\n"]
["39G-Y","39G10-Y","39G103-G",null,null,null,null,null,null,null,"(ii) other changes, if any, to the hedging instrument are limited to those that are necessary to effect such a replacement of the counterparty. Such changes are limited to those that are consistent with the terms that would be expected if the hedging instrument were originally cleared with the clearing counterparty. These changes include changes in the collateral requirements, rights to offset receivables and payables balances, and charges levied.\n\nFor the avoidance of doubt, the effects of replacing the original counterparty with a clearing counterparty and making the associated changes as described in paragraphs 91(a)(ii) and 101(a)(ii) shall be reflected in the measurement of the hedging instrument and therefore in the assessment of hedge effectiveness and the measurement of hedge effectiveness."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G10-Y","39G103-Y",null,null,null,null,"39G-10-3",null,"IAS 39:91(a)\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nIAS 39:AG113A","Has the entity discontinued prospectively hedge accounting?"]
["39G-Y","39G10-Y",null,null,null,"39G104",3,"39G-10-4",null,"IAS 39:91(b)","Does the hedge no longer meet the criteria for fair value hedge accounting?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G10-Y","39G104-Y",null,null,null,null,"39G-10-4",null,"IAS 39:91(b)","Has the entity discontinued prospectively hedge accounting?"]
["39G-Y","39G10-Y",null,null,null,"39G105",3,"39G-10-5",null,"IAS 39:91(c)","Did the entity revoke the fair value hedge designation?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G10-Y","39G105-Y",null,null,null,null,"39G-10-5",null,"IAS 39:91(c)","Has the entity discontinued prospectively hedge accounting?"]
["39G-Y","39G10-Y",null,null,null,"39G10C1",3,"39G-10",null,"IAS 39:92","Has the adjustment to the carrying amount (or, in the case of a portfolio hedge of interest rate risk, to the line item in the statement of financial position) of the hedged financial instrument been amortised to profit or loss appropriately?"]
["39G-Y","39G10-Y","39G10C1-G",null,null,null,null,null,null,"IAS 39:92","Amortisation may begin as soon as an adjustment exists and shall begin no later than when the hedged item ceases to be adjusted for changes in its fair value attributable to the risk being hedged. The adjustment is based on a recalculated effective interest rate at the date amortisation begins. However, if, in the case of a fair value hedge of the interest rate exposure of a portfolio of financial assets or financial liabilities (and only in such a hedge), amortising using a recalculated effective interest rate is not practicable, the adjustment shall be amortised using a straight-line method. The adjustment shall be amortised fully by maturity of the financial instrument or, in the case of a portfolio hedge of interest rate risk, by expiry of the relevant repricing time period. "]
["39G-Y","39G10-Y",null,null,null,"39G106",3,"39G-10-6",null,"IAS 39:93","Is an unrecognised firm commitment designated as a hedged item?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G10-Y","39G106-Y",null,null,null,null,"39G-10-6",null,"IAS 39:93","Has the subsequent cumulative change in the fair value of the firm commitment attributable to the hedged risk been recognised as an asset or liability with a corresponding gain or loss recognised in profit or loss?"]
["39G-Y","39G10-Y",null,null,null,"39G107",3,"39G-10-7",null,"IAS 39:94","Has the entity entered into a firm commitment to acquire an asset or assume a liability that is a hedged item in a fair value hedge?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G10-Y","39G107-Y",null,null,null,null,"39G-10-7",null,"IAS 39:94","Has the initial carrying amount of the asset or liability that results from the entity meeting the firm commitment been adjusted to include the cumulative change in the fair value of the firm commitment attributable to the hedged risk that was recognised in the statement of financial position?"]
["39G-Y",null,null,null,null,"39G11",2,"39G-11",null,"IAS 39:95 & 39.102","Is the hedging relationship a cash flow hedge or a hedge in a net investment?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:95(a)","Has the portion of the gain or loss on the hedging instrument that has been determined to be an effective hedge been recognised in other comprehensive income?"]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:95(b)","Has the ineffective portion of the gain or loss on the hedging instrument been recognised in profit or loss?"]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:96(a)","Has the entity adjusted the separate component of equity to the lesser of (i) the cumulative gain or loss on the hedging instrument from inception of the hedge and (ii) the cumulative change in fair value (present value) of the expected future cash flows on the hedged item from inception of the hedge?"]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:96(b)","Has the entity recognised any remaining gain or loss on the hedging instrument or designated component of it (that is not an effective hedge) in profit or loss?"]
["39G-Y","39G11-Y",null,null,null,"39G111",3,"39G-11-1",null,"IAS 39:96(c)","Does an entity's documented risk management strategy for a particular hedging relationship exclude from the assessment of hedge effectiveness a specific component of the gain or loss or related cash flows on the hedging instrument?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y","39G111-Y",null,null,null,null,null,null,"IAS 39:96(c)","Has that excluded component of the gain or loss been recognised in profit or loss in accordance with paragraph 5.7.1 of IFRS 9?"]
["39G-Y","39G11-Y",null,null,null,"39G112",3,"39G-11-2",null,"IAS 39:97","Does a hedge of a forecast transaction subsequently result in the recognition of a financial asset or a financial liability?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y","39G112-Y",null,null,null,null,null,null,"IAS 39:97","Have the associated gains or losses that were recognised in other comprehensive income been reclassified from equity to profit or loss as a reclassification adjustment (see IAS 1) in the same period or periods during which the hedged forecasted cash flows affect profit or loss (such as in the periods that interest income or interest expense is recognised)?"]
["39G-Y","39G11-Y",null,null,null,"39G113",3,"39G-11-3",null,"IAS 39:97","Does an entity expect that all or a portion of a loss recognised in other comprehensive income will not be recovered in one or more future periods?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y","39G113-Y",null,null,null,null,null,null,"IAS 39:97","Has the entity reclassified into profit or loss as a reclassification adjustment the amount that is not expected to be recovered?"]
["39G-Y","39G11-Y",null,null,null,"39G114",3,"39G-11-4",null,"IAS 39:98,\nIAS 39:99","Does the hedge of a forecast transaction subsequently result in the recognition of a non-financial asset or a non-financial liability, or does a forecast transaction for a non-financial asset or non-financial liability become a firm commitment for which fair value hedge accounting is applied?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y","39G114-Y",null,null,null,null,null,null,"IAS 39:98,\nIAS 39:99","Has the entity accounted for the associated gains and losses consistently, correctly and in terms of its chosen accounting policy?"]
["39G-Y","39G11-Y",null,null,null,"39G115",3,"39G-11-5",null,"IAS 39:98(a)","Is the entity's accounting policy to reclassify the associated gains and losses that were recognised in other comprehensive income from equity to profit or loss as a reclassification adjustment?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y","39G115-Y",null,null,null,null,null,null,"IAS 39:98(a)","Have the gains or losses been recognized in the same period or periods during which the asset acquired or liability assumed affects profit and loss?"]
["39G-Y","39G11-Y",null,null,null,"39G115a",3,"39G-11-5a",null,"IAS 39:98(a)","Does the entity expect that all or a portion of a loss recognized in other comprehensive income will not be recovered in or more future periods?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y","39G115a-Y",null,null,null,null,null,null,"IAS 39:98(a)","Has the entity reclassified from equity to profit or loss the amount that is not expected to be recovered?"]
["39G-Y","39G11-Y",null,null,null,"39G116",3,"39G-11-6",null,"IAS 39:98(b)","Is the entity's accounting policy to remove the associated gains and losses that were recognised in other comprehensive income and include them in the initial cost or other carrying amount of the asset or liability?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y","39G116-Y",null,null,null,null,null,null,"IAS 39:98(b)","Has the entity included them in the initial cost or other carrying amount of the asset or liability?"]
["39G-Y","39G11-Y",null,null,null,"39G117",3,"39G-11-7",null,"IAS 39:100","Does the cash flow hedge NOT involve a forecast transaction that subsequently results in the recognition of a financial asset or liability or a non-financial asset or liability?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y","39G117-Y",null,null,null,null,"39G-11-7",null,"IAS 39:100","Has the amount that has been recognised in other comprehensive income been reclassified from equity to profit or loss as a reclassification adjustment in the same period or periods during which the hedged forecast cash flows affects profit or loss (for example when a forecast sale occurs)?"]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:101","Has the entity discontinued hedge accounting prospectively when any of the following have happened:                                                 "]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:101(a)","a) The hedging instrument expires or is sold, terminated or exercised In this case, the cumulative gain or loss on the hedging instrument that has been recognised in other comprehensive income from the period when the hedge was effective (see paragraph 95(a)) shall remain separately in equity until the forecast transaction occurs. When the transaction occurs, paragraph 97, 98 or 100 applies. For the purpose of this subparagraph, the replacement or rollover of a hedging instrument into another hedging instrument is not an expiration or termination if such replacement or rollover is part of the entity’s documented hedging strategy. Additionally, for the purpose of this subparagraph there is not an expiration or termination of the hedging instrument if:"]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:101(a)","(i) as a consequence of laws or regulations or the introduction of laws or regulations, the parties to the hedging instrument agree that one or more clearing counterparties replace their original counterparty to become the new counterparty to each of the parties. For this purpose, a clearing counterparty is a central counterparty (sometimes called a ‘clearing organisation’ or ‘clearing agency’) or an entity or entities, for example, a clearing member of a clearing organisation or a client of a clearing member of a clearing organisation, that are acting as counterparty in order to effect clearing by a central counterparty. However, when the parties to the hedging instrument replace their original counterparties with different counterparties this paragraph shall apply only if each of those parties effects clearing with the same central counterparty."]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:101(a)","(ii) other changes, if any, to the hedging instrument are limited to those that are necessary to effect such a replacement of the counterparty. Such changes are limited to those that are consistent with the terms that would be expected if the hedging instrument were originally cleared with the clearing counterparty. These changes include changes in the collateral requirements, rights to offset receivables and payables balances, and charges levied."]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:101(b)","(b) the hedge no longer meet the criteria for cash flow hedge accounting?"]
["39G-Y","39G11-Y",null,null,null,"39G118",3,"39G-11-8",null,"IAS 39:101(c)","(c) the forecast transaction is no longer expected to occur? "]
["39G-Y","39G11-Y","39G118-G",null,null,null,null,null,null,null,"A forecast transaction that is no longer highly probable may still be expected to occur."]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G11-Y","39G118-Y",null,null,null,null,"39G-11-8",null,"IAS 39:101(c)","Has the entity reclassified the amount that was previously recognised in other comprehensive income, from equity to profit or loss as a reclassification adjustment?"]
["39G-Y","39G11-Y",null,null,null,null,null,"39G-11",null,"IAS 39:101(d)","(d) has the entity revoked the designation?"]
[null,null,null,null,null,null,null,null,null,null,"If no (forecast transaction question) :"]
["39G-Y","39G11-Y","39G118-N",null,null,null,null,"39G-11-8",null,"IAS 39:101","Has the cumulative gain or loss on the hedging instrument (that has been recognised in other comprehensive income from the period when the hedge was effective) remained separately in equity and thereafter been recognised appropriately once the forecasted transaction has occurred in terms of paragraph 97,98 or 100?"]
["39G-Y",null,null,null,null,"39G12",2,"39G-12",null,"IAS 39:102","Has the hedge of a net investment in a foreign operation, including a hedge of a monetary item that is accounted for as part of the net investment?"]
[null,null,null,null,null,null,null,null,null,null,"If yes :"]
["39G-Y","39G12-Y",null,null,null,"39G12C1",3,"39G-12",null,"IAS 39:102","Has the hedge been accounted for similarly to cash flow hedges?"]
["39G-Y","39G12-Y","39G12C1-G",null,null,null,null,null,null,"IAS 21:8","Net investment in a foreign operation is the amount of the reporting entity’s interest in the net assets of that operation."]
["39G-Y","39G12-Y","39G12C1-G",null,null,null,null,null,null,"IAS 21:15","An entity may have a monetary item that is receivable from or payable to a foreign operation. An item for which settlement is neither planned nor likely to occur in the foreseeable future is, in substance, a part of the entity’s net investment in that foreign operation."]
["39G-Y","39G12-Y",null,null,null,"39G12C2",3,"39G-12",null,"IFRIC 16:10","Has hedge accounting only been applied to the foreign exchange differences arising between the functional currency of the foreign operation and the parent entity's functional currency? "]
["39G-Y","39G12-Y","39G12C2-G",null,null,null,null,null,null,"IFRIC 16:12","The hedged risk may be designated as the foreign currency exposure arising between the functional currency of the foreign operation and the functional currency of any parent entity (the immediate, intermediate or ultimate parent entity) of that foreign operation."]
["39G-Y","39G12-Y",null,null,null,"39G12C3",3,"39G-12",null,"IFRIC 16:11","Does the hedged item represent an amount of net assets equal to or less than the carrying amount of the net assets of the foreign operation in the consolidated financial statements of the parent entity? "]
["39G-Y","39G12-Y","39G12C3-G",null,null,null,null,null,null,"IFRIC 16:11","The carrying amount of the net assets of a foreign operation that may be designated as the hedged item in the consolidated financial statements of a parent depends on whether any lower level parent of the foreign operation has applied hedge accounting for all or part of the net assets of that foreign operation and that accounting has been maintained in the parent's consolidated financial statements. "]
["39G-Y","39G12-Y",null,null,null,"39G12C4",3,"39G-12",null,"IFRIC 16:13","Has an exposure to foreign currency risk arising from a net investment in a foreign operation been treated as qualifying for hedge accounting only once in the consolidated financial statements? "]
["39G-Y","39G12-Y","39G12C4-G",null,null,null,null,null,null,"IFRIC 16:13","If the same net assets of a foreign operation are hedged by more than one parent entity within the group (e.g. both a direct and an indirect parent entity) for the same risk, only one hedging relationship will qualify for hedge accounting in the consolidated financial statements of the ultimate parent. "]
["39G-Y","39G12-Y","39G12C4-G",null,null,null,null,null,null,"IFRIC 16:13","A hedging relationship designated by one parent entity in its consolidated financial statements need not be maintained by another higher level parent entity. However, if it is not maintained by the higher level parent entity, has the hedge accounting applied by the lower level parent entity been reversed before the higher level parent's hedge accounting is recognised. "]
["39G-Y","39G12-Y","39G12C4-G",null,null,null,null,null,null,"IFRIC 16:14","The hedging instrument(s) may be held by any entity or entities within the group, as long as the designation, documentation and effectiveness requirements of IAS 39 paragraph 88 that relate to a net investment hedge are satisfied. "]
["39G-Y","39G12-Y",null,null,null,"39G12C5",3,"39G-12",null,"IFRIC 16:15","For the purpose of assessing effectiveness, has the change in value of the hedging instrument in respect of foreign exchange risk been computed by reference to the functional currency of the parent entity against whose functional currency the hedged risk is measured, in accordance with the hedge accounting documentation? "]
["39G-Y","39G12-Y","39G12C5-G",null,null,null,null,null,null,"IFRIC 16:16 & 17","Note: Paragraphs 16 and 17 of IFRIC 16 provide guidance on the disposal of a hedged foreign operation."]
["39G-Y","39G12-Y",null,null,null,null,null,"39G-12",null,"IAS 39:102(a)","(a) Has the portion of the gain or loss on the hedging instrument that is determined to be an effective hedge been recognised in other comprehensive income?"]
["39G-Y","39G12-Y",null,null,null,null,null,"39G-12",null,"IAS 39:102(b)","(b) Has the ineffective portion been recognised in profit or loss?"]
["39G-Y","39G12-Y",null,null,null,null,null,"39G-12",null,"IAS 39:102","(c) Has the gain or loss on the hedging instrument relating to the effective portion of the hedge (that has previously been recognised in other comprehensive income) been reclassified from equity to profit or loss as a reclassification adjustment in accordance with paragraphs 48-49 of IAS 21 on disposal or partial disposal of the foreign operation?"]
[]
[null,null,null,null,null,null,null,null,null,null,"*END*"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null," "]

{"sheet":"IAS40A","index":74,"n_rows":406,"n_cols":12,"rows_kept":406,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,"IAS 40","Investment Property",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the questionnaire addresses requirements of IAS 40,  which prescribes the accounting treatment for investment property, as amended by IFRS 16 Leases to redefine investment property to include both owned investment property and property held by a lessee as a right-of-use asset. \n\nThe Standard allows entities to choose between a fair value model and a cost model for the measurement of investment property. One of the key issues is the determination of whether a property meets the definition of an investment property, or is excluded from the scope of this Standard and is instead covered by IAS 16 Property, Plant and Equipment or IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\n",null,null,"Show"]
["-G",null,null,null,null,null,null,"IAS 40:85F","IFRS 16, issued in January 2016, amended the scope of IAS 40 by defining investment property to include both owned investment property and property held by a lessee as right-of-use asset. IFRS 16 amended paragraphs 5, 7, 8, 9, 16, 20, 30, 41, 50, 53, 53A, 54, 56, 60, 61, 62, 67, 69, 74, 75, 77 and 78, added paragraphs 19A, 29A, 40A and 84B and its related heading and deleted paragraphs 3, 6, 25, 26 and 34. An entity shall apply those amendments for annual reporting period beginning on or after 1 January 2019.\n\n",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective",null,null,"Yes"]
["-G",null,null,null,null,null,null,"IAS 40:85H","IFRS 17, issued in May 2017, amended paragraph 32B. An entity shall apply that amendment when it applies IFRS 17.",null,null,"No"]
["-G",null,null,null,null,null,null,null,"SCOPE NOTE\n",null,null,"Guidance"]
["-G",null,null,null,null,null,null,"IAS 40:2","IAS 40 is applicable to the recognition, measurement and disclosure of all investment properties."]
["-G",null,null,null,null,null,null,"IAS 40:4","This Standard does not apply to:"]
["-G",null,null,null,null,null,null,null,"a)      biological assets related to agricultural activity (see IAS 41 Agriculture and IAS 16 Property, Plant and Equipment) \n"]
["-G",null,null,null,null,null,null,null,"b)      mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources;\n"]
["-G",null,null,null,null,null,null,null,"DEFINITIONS"]
["-G",null,null,null,null,null,null,"IAS 40:5","Investment property is property (land or a building—or part of a building—or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or  both, rather than for:\n(a) use in the production or supply of goods or services or for administrative purposes; or\n(b) sale in the ordinary course of business."]
["-G",null,null,null,null,null,null,null,"Owner-occupied property is property held (by the owner or by the lessee as a right-of-use asset ) for use in the production or supply of goods or services or for administrative purposes."]
["-G",null,null,null,null,null,null,null,"Carrying amount is the amount at which an asset is recognised in the statement of financial position. \nCost is the amount of cash or cash equivalents paid or the fair value of other consideration given to acquire an asset at the time of its acquisition or construction or, where applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs, eg IFRS 2 Share-based Payment. "]
["-G",null,null,null,null,null,null,null,"Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. (See IFRS 13 Fair Value Measurement)."]
[null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"TRANSITION"]
[null,null,null,40,1,40,null,"IAS 40:84B","Is the entity applying IFRS 16 for the first time?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["40-Y",null,null,null,null,null,null,null,"Has the entity applied the transition requirements in Appendix C of IFRS 16 to its investment property held as a right-of-use asset?"]
[null,null,null,null,null,null,null,null,"DETAILED COMPLIANCE QUESTIONS"]
[null,null,null,"40A",1,"40A","40A",null,"During the year, did the entity hold a right-of-use asset, or acquire any land, buildings or properties? "]
[null,null,null,null,null," ",null,null,"If yes :"]
["40A-Y",null,null,"40AC1",2,"40A",null,"IAS 40:5","Has all property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset ) to earn rentals or for capital appreciation or both been classified as investment property?"]
["40A-Y","40AC1-G",null,null,null,null,null,"IAS 40:7","Note: Investment property is held to earn rentals or for capital appreciation or both. Therefore, an investment property generates cash flows largely independently of the other assets held by an entity. This distinguishes investment property from owner-occupied property. The production or supply of goods or services (or the use of property for administrative purposes) generates cash flows that are attributable not only to property, but also to other assets used in the production or supply process. IAS 16 applies to owned owner-occupied property and IFRS 16 applies to owner-occupied property held by a lessee as a right-of-use asset."]
["40A-Y","40AC1-G",null,null,null,null,null,"IAS 40:8","Note: The following are examples of investment property:"]
["40A-Y","40AC1-G",null,null,null,null,null,null,"a)      land held for long-term capital appreciation rather than for short-term sale in the ordinary course of business;"]
["40A-Y","40AC1-G",null,null,null,null,null,null,"b)      land held for a currently undetermined future use. (If an entity has not determined that it will use the land either as owner-occupied property or for short-term sale in the ordinary course of business, the land is considered to be held for capital appreciation);"]
["40A-Y","40AC1-G",null,null,null,null,null,null,"c)       a building owned by the entity (or a right-of-use asset relating to a building held by the entity) and leased out under one or more operating leases.\n\nd)      a building that is vacant but is held to be leased out under one or more operating leases.\n\ne)      property that is being constructed or developed for future use as investment property."]
["40A-Y",null,null,null,null,"40A",null,"IAS 40:9","Are the following excluded from classification as investment property:"]
["40A-Y",null,null,null,null,null,null,null,"a)      property intended for sale in the ordinary course of business or in the process of construction or development for such sale (see IAS 2 Inventories), for example, property acquired exclusively with a view to subsequent disposal in the near future or for development and resale;"]
["40A-Y",null,null,null,null,null,null,null,"b)  [Deleted]"]
["40A-Y",null,null,null,null,null,null,null,"c)       owner-occupied property (see IAS 16 and IFRS 16), including (among other things) property held for future use as owner-occupied property, property held for future development and subsequent use as owner-occupied property, property occupied by employees (whether or not the employees pay rent at market rates) and owner-occupied property awaiting disposal;"]
["40A-Y",null,null,null,null,null,null,null,"d)      [deleted]"]
["40A-Y",null,null,null,null,null,null,null,"e)      property that is leased to another entity under a finance lease?"]
["40A-Y",null,null,"40A1",2,"40A-1",null,"IAS 40:10","Is a portion of the property held by the entity for earning rental income or capital appreciation and is another portion used by the entity in the production or supply of goods or for administrative purposes?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["40A-Y","40A1-Y",null,null,null,"40A-1"," ","IAS 40:10","Has the entity accounted for these two portions separately only if these portions could be sold separately or leased out separately under a finance lease?"]
["40A-Y","40A1-Y",null,null,null,"40A-1"," ","IAS 40:10","If the portions could not be sold separately, is the property classified as investment property only if an insignificant portion is held for use in the production or supply of goods or services or for administrative purposes?"]
["40A-Y",null,null,"40A2",2,"40A-2",null,"IAS 40:11","Does the entity provide ancillary services to occupants of a property it holds?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["40A-Y","40A2-Y",null,null,null,"40A-2"," ","IAS 40:11&12","Is such a property only treated as investment property if the services are insignificant to the arrangement as a whole (e.g. security and maintenance services for an office building. In contrast, an owner-managed hotel, where the services provided to the guests are significant to the arrangement as a whole, is classified as owner-occupied property)?"]
["40A-Y",null,null,null,null,"40A",null,"IAS 40:14","Has the entity developed criteria so that it can exercise judgement consistently, in accordance with the definition of investment property and related guidance in paragraphs 7–13?  "]
["40A-Y",null,null,"40AC3",2,"40A",null,"IAS 40:14A","Has the entity determined whether  the acquisition of investment property is the acquisition of an asset or a group of assets or a business combination within the scope of IFRS 3 Business Combinations?"]
["40A-Y","40AC3-G",null,null,null,null,null,null,"Note: Reference should be made to IFRS 3 to determine whether it is a business combination. The discussion in paragraphs 7–15 of this Standard relates to whether or not property is owner-occupied property or investment property and not to determining whether or not the acquisition of property is a business combination as defined in IFRS 3.  Determining whether a specific transaction meets the definition of a business combination as defined in IFRS 3 and includes an investment property as defined in this Standard requires the separate application of both Standards."]
["40A-Y",null,null,"40A3",2,"40A-3",null,"IAS 40:15","Does the entity own property that is leased to, and occupied by, its parent or another subsidiary?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["40A-Y","40A3-Y",null,null,null,"40A-3"," ","IAS 40:15","Has the property been accounted for as owner-occupied property in the consolidated financial statements?"]
["40A-Y","40A3-Y",null,null,null,"40A-3",null,"IAS 40:15","Has the property been accounted for as investment property in the individual financial statements of the lessor if it meets the definition in paragraph 5 of IAS 40? "]
[null,null,null,null,null,null,null,null,"Recognition"]
[null,null,null,"40B",1,"40B","40B",null,"Does the entity own property that meets the definition of investment property?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["40B-Y",null,null,null,null,"40B",null,"IAS 40:16","Has the entity recognised owned investment property as an asset when, and only when, both of the following conditions are met:"]
["40B-Y",null,null,null,null,null,null,null,"a)      it is probable that the future economic benefits that are associated with the investment property will flow to the entity; and"]
["40B-Y",null,null,null,null,null,null,null,"b)      the cost of the investment property can be measured reliably? "]
["40B-Y",null,null,"40BC1",2,"40B",null,"IAS 40:17","Has entity evaluated whether all of its investment property costs meet the recognition principle set out in paragraph 16 of IAS 40 (see above) at the time they are incurred? "]
["40B-Y","40BC1-G",null,null,null,null,null,null,"Note: These costs include costs incurred initially to acquire an investment property and costs incurred subsequently to add to, replace part of, or service a property."]
["40B-Y",null,null,null,null,"40B",null,"IAS 40:18","Has the entity recognised the day-to-day costs of servicing an investment property in profit or loss as incurred?"]
["40B-Y",null,null,"40B1",2,"40B-1",null,"IAS 40:19","Has the entity acquired parts of investment properties through replacement (e.g. replacing the interior walls of the property)?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["40B-Y","40B1-Y",null,null,null,"40B-1",null,"IAS 40:19","Has the entity:"]
["40B-Y","40B1-Y",null,null,null,null,null,null,"a)      if the recognition criteria set out in paragraph 16 of IAS 40 (see above) are met, recognised the cost of the replacement parts in the carrying amount of the investment properties at the time that the costs are incurred; and"]
["40B-Y","40B1-Y",null,null,null,null,null,null,"b)      derecognised the carrying amount of the parts replaced?"]
["40B-Y",null,null,null,null,"40B",null,"IAS 40:19A","Has the entity recognised in accordance with IFRS 16 any investment property held by a lessee as a right-of-use asset?"]
["40B-Y",null,null,null,null,null,null,null,"Measurement at Recognition"]
["40B-Y",null,null,null,null,"40B",null,"IAS 40:20","Are owned investment properties initially measured at its cost, including transaction costs? "]
["40B-Y",null,null,null,null,"40B",null,"IAS 40:29A","Has the entity measured any investment property held by a lessee as a right-of-use asset  initially at its cost in accordance with IFRS 16?"]
["40B-Y",null,null,null,null,"40B",null,"IAS 40:21","Does the cost of purchased investment property comprise its purchase price and any directly attributable expenditure?"]
["40B-Y",null,null,null,null,"40B",null,"IAS 40:23","Have the following been excluded from the cost of investment properties:"]
["40B-Y",null,null,null,null,null,null,null,"a)      start-up costs (unless they are necessary to bring the property to condition necessary for it to be capable of operating in the manner intended by the management);"]
["40B-Y",null,null,null,null,null,null,null,"b)      operating losses incurred before the investment property achieved the planned level occupancy; or"]
["40B-Y",null,null,null,null,null,null,null,"c)       abnormal amounts of wasted material, labour or other resources incurred in constructing or developing the property?"]
["40B-Y",null,null,"40B2",2,"40B-2",null,"IAS 40:24","Is payment for an investment property deferred?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["40B-Y","40B2-Y",null,null,null,"40B-2"," ","IAS 40:24","Is its cost the cash price equivalent?"]
["40B-Y","40B2-Y",null,null,null,"40B-2"," ","IAS 40:24","Has the difference between the cash price equivalent and the total payments been recognised as an interest expense over the period of credit?"]
[null,null,null,"40I",1,"40I","40I",null,"Has the entity acquired investment property in exchange for a non-monetary asset(s), or a combination of monetary and non-monetary asset(s)?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["40I-Y",null,null,"40IC2",2,"40I",null,"IAS 40:27","Has the entity measured the cost of such investment properties at fair value unless:"]
["40I-Y",null,null,null,null,null,null,null,"a)      the exchange transaction lacks commercial substance; or"]
["40I-Y",null,null,"40IC1",2,null,null,null,"b)      the fair value of neither the asset received nor the asset given up is reliably measurable?"]
["40I-Y","OR,40IC1-G,40IC2-G",null,null,null,null,null,"IAS 40:28","Note: An exchange transaction has commercial substance if:"]
["40I-Y","OR,40IC1-G,40IC2-G",null,null,null,null,null,null,"a)      the configuration (risk, timing, and amount) of the cash flows of the asset received differs from the configuration of the cash flows of the asset(s) transferred; or"]
["40I-Y","OR,40IC1-G,40IC2-G",null,null,null,null,null,null,"b)      the entity-specific value (post tax) of the portion of the entity’s operations affected by the transaction changes as a result of the exchange and"]
["40I-Y","OR,40IC1-G,40IC2-G",null,null,null,null,null,null,"c)       the difference determined in either (a) or (b) is significant relative to the fair value of the assets exchanged."]
["40I-Y",null,null,null,null,"40I",null,"IAS 40:27","If the asset acquired in exchange for a non-monetary asset or assets , or a combination of monetary and non-monetary assets is not measured at fair value, because the exchange transaction is not considered to have commercial substance, its cost is measured at the carrying amount of the asset given up."]
["40I-Y",null,null,"40I1",2,"40I-1",null,"IAS 40:29","Is the entity able to measure reliably the fair value of either the asset received or the asset given up?"]
["40I-Y","40I1-G",null,null,null,null,null,null,"Note:The fair value of an asset is reliably measurable if (a) the variability in the range of reasonable fair value measurements is not significant for that asset or (b) the probabilities of the various estimates within the range can be reasonably assessed and used when measuring fair value."]
[null,null,null,null,null," ",null,null,"      If yes :"]
["40I-Y","40I1-Y",null,null,null,"40I-1",null,"IAS 40:29","Has the entity used the fair value of the asset given up to measure the cost of the asset received, unless the fair value of the asset received is more clearly evident?"]
[null,null,null,null,null,null,null,null,"Measurement after recognition"]
[null,null,null,null,null,null,null,null,"Selection of accounting policy"]
[null,null,null,"40D",1,"40D","40D",null,"Has the entity chosen the fair value model to account for all its investment property? "]
[null,null,null,"40E",1,"40E","40E",null,"Has the entity chosen the cost model to account for all its investment property?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,40D-Y,40E-Y",null,null,null,null,"40D, E"," ","IAS 40:32A","Has the entity:"]
["OR,40D-Y,40E-Y",null,null,"40DEC1",2,null,null,null,"a)      chosen either the fair value model or the cost model for all investment property backing liabilities that pay a return linked directly to the fair value of, or returns from, specified assets including that investment property; and"]
["OR,40D-Y,40E-Y",null,null,"40DEC1",2,null,null,null,"b)      chosen either the fair value model or the cost model for all other investment property, regardless of the choice made in (a) above?"]
["OR,40D-Y,40E-Y","40DEC1-G",null,null,null,null,null,"IAS 40:32B","Note: Some insurers and other entities operate an internal property fund that issues notional units, with some units held by investors in linked contracts and others held by the entity. Paragraph 32A does not permit an entity to measure the property held by the fund partly at cost and partly at fair value."]
["OR,40D-Y,40E-Y","40DEC1-G",null,null,null,null,null,"IAS 40:32B","Note: Some entities operate, either internally or externally, an investment fund that provides investors with benefits determined by units in the fund. Similarly, some entities issue insurance contracts with direct participation features, for which the underlying items include investment property. For the purposes of paragraphs 32A–32B only, insurance contracts include investment contracts with discretionary participation features. Paragraph 32A does not permit an entity to measure property held by the fund (or property that is an underlying item) partly at cost and partly at fair value. (See IFRS 17 Insurance Contracts for terms used in this paragraph that are defined in that Standard.)"]
["OR,40D-Y,40E-Y","40DEC1-G",null,null,null,null,null,"IAS 40:85H","IFRS 17, issued in May 2017, amended paragraph 32B. An entity shall apply that amendment when it applies IFRS 17."]
["OR,40D-Y,40E-Y",null,null,"40D1E1",2,"40D-1,E-1",null,"IAS 40:32C","Has the entity chosen different models for the two categories described in paragraph 32A of IAS 40 (see above)?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,40D-Y,40E-Y","40D1E1-Y",null,null,null,"40D-1,E-1"," ","IAS 40:32C","If the entity has chosen different models:"]
["OR,40D-Y,40E-Y","40D1E1-Y",null,null,null,null,null,null,"a)      have any sales of investment property between the pools of assets been measured at fair value; and"]
["OR,40D-Y,40E-Y","40D1E1-Y",null,null,null,null,null,null,"b)      have cumulative changes in fair value been recognised in profit or loss?"]
["OR,40D-Y,40E-Y","40D1E1-Y",null,"40D11E11",3,"40D-1-1, E-1-1",null,"IAS 40:32C","Has investment property been sold from a pool in which the fair value model is used into a pool in which the cost model is used?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,40D-Y,40E-Y","40D1E1-Y","40D11E11-Y",null,null,"40D-1-1, E-1-1"," ","IAS 40:32C","Has the investment property been recorded in the new pool at its deemed cost, which is equal to its fair value at the date of the sale?"]
["OR,40D-Y,40E-Y",null,null,"40DEC1",2,"40D, E"," ","IAS 40:30","With the exceptions noted in paragraphs 32A (see above) of IAS 40, has the entity chosen either the fair value or the cost model as its accounting policy for investment property, and has it applied that policy consistently to all of its investment property? "]
["OR,40D-Y,40E-Y","40DEC1-G",null,null,null,null,null,"IAS 40:31","Note: The policy selected should be followed consistently from period to period, unless the criteria set out in IAS 8 for a voluntary change in accounting policy are met. Note that IAS 40 states that it is highly unlikely that a change from the fair value model to the cost model would meet those criteria."]
["40D-Y",null,null,null,null,null,null,null,"Fair value model"]
["40D-Y",null,null,null,null,"40D",null,"IAS 40:33","After initial recognition, has an entity that chooses the fair value model measured all of its investment property at fair value, except in the case when fair value cannot be reliably measured (paragraph 53 of IAS 40 – see below)?"]
["40D-Y",null,null,"40DC1",2,"40D",null,"IAS 40:35","Does the entity recognise changes in the fair value of investment property in profit or loss for the period in which it arises? "]
["40D-Y","40DC1-G",null,null,null,null,null,"IAS 40:40","Note: When measuring the fair value of investment property in accordance with IFRS 13, an entity shall ensure that the fair value reflects, among other things, rental income from current leases and other assumptions that market participants would use when pricing investment property under current market conditions."]
["40D-Y",null,null,"40D2",2,"40D-2",null,"IAS 40:40A","Is the entity a lessee and does it use the fair value model to measure an investment property that is held as a right-of-use asset? "]
[null,null,null,null,null,null,null,null,"If yes :"]
["40D-Y","40D2-Y",null,"40D2C1",3,"40D-2",null,null,"Has the entity  measured the right-of-use asset  (instead of the underlying property) at fair value?"]
["40D-Y","40D2-Y","40D2C1-G",null,null,null,null,"IAS 40:41","Note:  IFRS 16 specifies the basis for initial recognition of the cost of an investment property held by a lessee as a right-of-use asset. Paragraph 33 requires the investment property held by a lessee as a right-of-use asset to be remeasured, if necessary, to fair value if the entity chooses the fair value model. \n\nWhen lease payments are at market rates, the fair value of an an investment property held by a lessee as a right-of-use asset at acquisition, net of all expected lease payments (including those relating to recognised lease liabilities), should be zero.  Thus, remeasuring a  right-of-use asset from cost in accordance with  IFRS 16 to fair value in accordance with paragraph 33 (taking into account the requirements in paragraph 50) should not give rise to any initial gain or loss, unless fair value is measured at different times. This could occur when an election to apply the fair value model is made after initial recognition."]
["40D-Y","40D2-Y",null,"40D2C2",3,"40D-2",null,"IAS 40:50","In determining the carrying amount of investment property under the fair value method, in order to avoid double counting, has the entity excluded the value of assets that form part of the property but that are recognised as separate assets or liabilities?"]
["40D-Y","40D2-Y","40D2C2-G",null,null,null,null,null,"Note: For example:\n(a) equipment such as lifts or air-conditioning is often an integral part of a building and is generally included in the fair value of the investment property, rather than recognised separately as property, plant and equipment.\n(b) if an office is leased on a furnished basis, the fair value of the office generally includes the fair value of the furniture, because the rental income relates to the furnished office. When furniture is included in the fair value of investment property, an entity does not recognise that furniture as a separate asset.\n(c) the fair value of investment property excludes prepaid or accrued operating lease income, because the entity recognises it as a separate liability or asset.\n(d) the fair value of investment property held by a lessee as a right-of-use asset  reflects expected cash flows (including variable lease payments that are expected to become payable). Accordingly, if a valuation obtained for a property is net of all payments expected to be made, it will be necessary to add back any recognised lease liability, to arrive at the carrying amount of the investment property using the fair value model."]
["40D-Y",null,null,"40D3",2,"40D-3",null,"IAS 40:52","Is the present value of the entity’s payments relating to an investment property (other than payments relating to recognised liabilities) expected to exceed the present value of the related cash receipts? "]
[null,null,null,null,null," ",null,null,"If yes :"]
["40D-Y","40D3-Y",null,null,null,"40D-3"," ","IAS 40:52","Has the entity recognised a liability in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets? "]
["40D-Y",null,null,null,null,null,null,null,"Inability to determine fair value reliably"]
["40D-Y",null,null,"40DC2",2,"40D"," ","IAS 40:53","Has the entity measured its investment property at fair value except in exceptional cases when, at the time that an entity first acquires an investment property (or when an existing property first becomes an investment property after a change in use) there is clear evidence that the fair value of the investment property is not reliably measurable on a continuing basis? "]
["40D-Y","40DC2-G",null,null,null,null,null,null,"Note: There is a rebuttable presumption that an entity can reliably measure the fair value of an investment property on a continuing basis. However, in exceptional cases, there is clear evidence when an entity first acquires an investment property (or when an existing propery first becomes an investment property after a change in use) that the fair value cannot be reliably measurable on a continuing basis. This arises when, and only when, the market for comparable properties is inactive (e.g. there are few recent transactions, price quotations are not current or observed transaction prices indicate that the seller was forced to sell) and alternative reliable measurements of fair value (e.g. based on discounted cash flow projections) are not available."]
["40D-Y","40DC2-G",null,null,null,null,null,null,"If an entity determines that the fair value of an investment property under construction is not reliably measurable but expects the fair value of the property to be reliably measurable when construction is complete, it shall measure that investment property under construction at cost until either its fair value becomes reliably measurable or construction is completed (whichever is earlier). "]
["40D-Y","40DC2-G",null,null,null,null,null,null,"If an entity determines that the fair value of an investment property (other than an investment property under construction) is not reliably measurable on a continuing basis, the entity shall measure that investment property using the cost model in IAS 16 for owned investment property or in accordance with IFRS 16 for investment\nproperty held by a lessee as a right-of-use asset. The residual value of the investment property shall be assumed to be zero. The entity shall continue to apply IAS 16 or IFRS 16 until disposal of the investment property."]
["40D-Y",null,null,"40D3'",2,"40D-3'"," ","IAS 40:53A","Did the entity become able to measure reliably the fair value of an investment property under construction that has previously been measured at cost?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["40D-Y","40D3'-Y",null,"40D3'C1",3,"40D-3'"," ","IAS 40:53A","Has it measured that property at its fair value?"]
["40D-Y","40D3'-Y","40D3'C1-G",null,null,null,null,null,"Notes:\n\n"]
["40D-Y","40D3'-Y","40D3'C1-G",null,null,null,null,null,"1) Once construction of that property is complete, it is presumed that fair value can be measured reliably. If this is not the case, in accordance with paragraph 53, the property shall be accounted for using the cost model in accordance with IAS 16 for owned assets or IFRS 16 for investment property held by a lessee as a right-of-use asset"]
["40D-Y","40D3'-Y","40D3'C1-G",null,null,null,null,"IAS 40:53B","2) The presumption that the fair value of investment property under construction can be measured reliably can be rebutted only on initial recognition. An entity that has measured an item of investment property under construction at fair value may not conclude that the fair value of the completed investment property cannot be determined (measured) reliably."]
["40D-Y",null,null,"40D4",2,"40D-4",null,"IAS 40:53 & 54","Is it, at initial recognition, assessed that the fair value of either (i) an owned investment property or (ii)  an investment property held by a lessee as a right-of-use asset cannot be measured reliably on a continuing basis?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["40D-Y","40D4-Y",null,null,null,"40D-4"," ","IAS 40:53-54","Has the entity:"]
["40D-Y","40D4-Y",null,null,null,null,null,null,"a)      measured that investment property using IAS 16’s cost model for owned investment property or in accordance with IFRS 16 for investment property held by a lessee as a right-of-use asset;"]
["40D-Y","40D4-Y",null,null,null,null,null,null,"b)      for the purposes of accounting under IAS 16, assumed the residual value of the investment property to be zero; and"]
["40D-Y","40D4-Y",null,null,null,null,null,null,"c)       measured all its other investment property, including investment property under construction at fair value?"]
["40D-Y","40D4-Y",null,null,null,null,null,null,"d)    continue to apply IAS 16 or IFRS 16 until disposal of the investment property."]
["40D-Y",null,null,"40DC3",2,"40D",null,"IAS 40:55","If the entity previously measured an investment property at fair value, does it continue to measure the property at fair value until disposal, even if comparable market transactions become less frequent or market prices become less readily available?"]
["40D-Y","40DC3-G",null,null,null,null,null,null,"Note: This paragraph clarifies that the “fair value not reliably measurable” exception may only be used at initial recognition (or when a property is first accounted for as an investment property), and not in respect of investment properties that have previously been accounted for at fair value."]
["40E-Y",null,null,null,null,null,null,null,"Cost model"]
["40E-Y",null,null,null,null,"40E",null,"IAS 40:56","After initial recognition, has an entity that chooses the cost model measured all its investment properties either:"]
["40E-Y",null,null,null,null,null,null,null,"a) in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations if it meets the criteria to be classified as held for sale (or is included in a disposal group that is classified as held for sale);"]
["40E-Y",null,null,null,null,null,null,null,"b) in accordance with IFRS 16 if it is held by a lessee as a right-of-use asset and is not held for sale in accordance with IFRS 5; and"]
["40E-Y",null,null,null,null,null,null,null,"c) in accordance with the requirements in IAS 16 for the cost model in all other cases."]
[null,null,null,null,null,null,null,null,"Transfers"]
[null,null,null,"40F",1,"40F","40F",null,"Has any item of investment property been transferred during the year?"]
["40F-G",null,null,null,null,null,null,"IAS 40:57","Note: A transfer arises when there is a change in use of the investment property, e.g. the property was initially held as an investment property and is now owner occupied."]
[null,null,null,null,null," ",null,null,"If yes :"]
["40F-Y",null,null,"40FC2",2,null,null,"IAS 40:57","Has the entity transferred a property to, or from, investment property when, and only when, there is a change in use, i.e. when the property meets, or ceases to meet, the definition of investment property and there is evidence of the change in use (noting that in isolation of change in management's intention does not provide evidence of a change in use).  Examples of evidence of a change in use include:"]
["40F-Y",null,null,null,null,null,null,null,"a) commencement of owner-occupation, or of development with a view to owner-occupation, for a transfer from investment property to owner-occupied property; or                                                                                                                                                                                                                        b) commencement of development with a view to sale, for a transfer from investment property to inventories; or                                                                                                                              c) end of owner-occupation, for a transfer from owner-occupied property to investment property; and                                                                                                                                                                      d)  inception of an operating lease to another party, for a transfer from inventories to investment property"]
["40F-Y","40FC2-G",null,null,null,null,null,"IAS 40:58","Note: When an entity decides to dispose of an investment property without development, it continues to treat the property as an investment property until it is derecognised, and does not reclassify it as inventory. Similarly, if an entity begins to redevelop an existing investment property for continued future use as an investment property, the property remains an investment property and is not reclassified as owner-occupied property during the redevelopment."]
["OR,40E-Y,40F-Y",null,null,"40E1F1",2,"40E-1,\n40F-1",null,"IAS 40:59","Does the entity apply the cost model?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,40E-Y,40F-Y","40E1F1-Y",null,null,null,"40E-1,\n40F-1"," ","IAS 40:59","If there has been a transfer between investment property, owner-occupied property and inventories, has the carrying amount of the property transferred remained unchanged both for measurement and disclosure purposes?"]
["40F-Y",null,null,null,null,"40F",null,"IAS 40:60","For a transfer from investment property carried at fair value to owner-occupied property or inventories, is the fair value of the property at the date of change in use its deemed cost for subsequent accounting in terms of IAS 16, IFRS 16 or IAS 2?"]
["40F-Y",null,null,"40F2",2,"40F-2",null,"IAS 40:61","Did an owner-occupied property become an investment property that will be carried at fair value?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["40F-Y","40F2-Y",null,null,null,"40F-2"," ","IAS 40:61","Does the entity:"]
["40F-Y","40F2-Y",null,null,null,null,null,null,"a)      apply IAS 16 for owned property and IFRS 16 for property held by a lessee as a right-of-use asset up to the date of change in use; and "]
["40F-Y","40F2-Y",null,null,null,null,null,null,"b)      treat any difference at that date between the carrying amount of the property in terms of IAS 16 or IFRS 16 and its fair value in the same way as a revaluation under IAS 16?"]
["40F-Y","40F2-Y",null,null,null,"40F-2",null,"IAS 40:62","Has the entity depreciated the property (or the right-of-use asset) and recognised any impairment losses that have occurred up to the date when an owner-occupied property became an investment property carried at fair value?"]
["40F-Y",null,null,null,null,"40F"," ","IAS 40:63","For a transfer from inventories to investment property that will be carried at fair value, has any difference between the fair value of the property at the date of transfer and its previous carrying amount been recognised in profit or loss?"]
["40F-Y",null,null,null,null,"40F"," ","IAS 40:65","When the entity completes the construction or development of a self-constructed investment property that will be carried at fair value, is any difference between the fair value of the property at the date of completion and its previous carrying amount recognised in profit or loss?"]
[null,null,null,null,null,null,null,null,"Disposals"]
[null,null,null,"40G",1,"40G","40G",null,"During the period, did the entity dispose of any investment property (whether by sale or entering a finance lease or otherwise) or permanently withdraw any investment property from use?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["40G-Y",null,null,null,null,"40G",null,"IAS 40:66","Are investment properties derecognised (eliminated from the statement of financial position) either:"]
["40G-Y",null,null,null,null,null,null,null,"a)      on disposal; or"]
["40G-Y",null,null,null,null,null,null,null,"b)      when the investment property is permanently withdrawn from use and no future economic benefits are expected to arise from its disposal?"]
["40G-Y",null,null,"40GC1",2,"40G",null,"IAS 40:67","Has the entity considered the date of disposal for investment property as the date the recipient obtains control of the investment property in accordance with the requirements for determining when a performance obligation is satisfied in IFRS 15? "]
["40G-Y","40GC1-G",null,null,null,null,null,"IAS 40:67","Note: The disposal of an investment property that is sold may be achieved by sale or by entering into a finance lease. IFRS 16 applies to a disposal effected by entering into a finance lease and to a sale and leaseback."]
["40G-Y",null,null,"40G1",2,"40G-1",null,"IAS 40:68","Did the entity recognise in the carrying amount of an asset the cost of a replacement for part of the item?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["40G-Y","40G1-Y",null,null,null,"40G-1"," ","IAS 40:68","Has the entity derecognised the carrying amount of the replaced part regardless of whether the replaced part was depreciated separately?"]
["OR,40E-Y,40G-Y",null,null,"40EG",2,"40E,40G",null,"IAS 40:68","Is investment property accounted for using the cost model, and is it not practicable for an entity to determine the carrying amount of the replaced part?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,40E-Y,40G-Y","40EG-Y",null,null,null,"40E,40G"," ","IAS 40:68","Has it used the cost of the replacement as an indication of what the cost of the replaced part was at the time it was acquired or constructed?"]
["OR,40D-Y,40G-Y",null,null,"40DG",2,"40D,\n40G",null,"IAS 40:68","Is investment property accounted for using the fair value model, and is it impracticable to determine the fair value that should be reduced for the part being replaced?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,40D-Y,40G-Y","40DG-Y",null,null,null,"40D,\n40G"," ","IAS 40:68","Has the entity included the cost of the replacement in the carrying amount of the asset and then reassessed the fair value, as would be required for additions not involving replacement as an alternative to reducing fair value for the replaced part?"]
["40G-Y",null,null,null,null,"40G",null,"IAS 40:69","Have gains or losses arising from the retirement or disposal of investment property:"]
["40G-Y",null,null,null,null,null,null,null,"a)      been determined as the difference between the net disposal proceeds and the carrying amount of the asset; and"]
["40G-Y",null,null,null,null,null,null,null,"b)      been recognised in profit or loss (unless IFRS 16 requires otherwise on a sale and leaseback) in the period of the retirement or disposal?"]
["40G-Y",null,null,null,null,"40G",null,"IAS 40:70","Is the consideration receivable on disposal of an investment property recognised initially at fair value?"]
["40G-Y",null,null,null,null,"40G",null,"IAS 40:70","Has the entity determined the amount of consideration to be included in the gain or loss arising from the derecognition of an investment property  in accordance with the requirements for determining the transaction price in paragraphs 47–72 of IFRS 15? "]
["40G-Y",null,null,null,null,"40G",null,"IAS 40:70","Has the entity accounted for subsequent changes to the estimated amount of the consideration included in the gain or loss  in accordance with the requirements for changes in the transaction price in IFRS 15.?"]
[null,null,null,"40J",1,"40J","40J",null,"During the period, has the entity received compensation from third parties for investment property that was impaired, lost or given up? "]
[null,null,null,null,null," ",null,null,"If yes :"]
["40J-Y",null,null,null,null,"40J",null,"IAS 40:72","Has compensation from third parties for investment property that was impaired, lost or given up been recognised in profit or loss when the compensation becomes receivable?"]
["OR,40D-Y,40E-Y,40G-Y,40J-Y",null,null,null,null,"40D, E, G, J",null,"IAS 40:73","Have impairments or losses of items of investment property, related claims for or payments of compensation from third parties and any subsequent purchase or construction of replacement assets been considered as separate economic events and accounted for separately as follows:"]
["OR,40D-Y,40E-Y,40G-Y,40J-Y",null,null,null,null,null,null,null,"a)       impairments of investment property are recognised in accordance with IAS 36?"]
["OR,40D-Y,40E-Y,40G-Y,40J-Y",null,null,null,null,null,null,null,"b)      retirements or disposals of investment property are recognised in accordance with paragraphs 66 to 71 of IAS 40;"]
["OR,40D-Y,40E-Y,40G-Y,40J-Y",null,null,null,null,null,null,null,"c)       compensation from third parties for investment property that was impaired, lost or given up is recognised in profit or loss when it becomes receivable; and"]
["OR,40D-Y,40E-Y,40G-Y,40J-Y",null,null,null,null,null,null,null,"d)      the cost of assets restored, purchased or constructed as replacements is determined in accordance with paragraphs 20 to 29 of IAS 40?"]
[]
[null,null,null,null,null,null,null,null,"*END*"]
[]
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[null,null,null,null,null,{"$f":"IF(IAS40A!J97=\"\",\"\")","v":""}]

{"sheet":"IAS40P","index":75,"n_rows":79,"n_cols":13,"rows_kept":79,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,null,"IAS 40","Investment Property",null,null,"No"]
[null,null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 40, which prescribes the accounting treatment for the recognition and measurement of investment property and the related disclosure requirements. The Standard allows entities to choose between a fair value model and a cost model for the measurement of investment property, except in the case of investment property held under an operating lease, when the fair value model is required to be applied. One of the key issues is the determination of whether a property meets the definition of an investment property, or is excluded from the scope of this Standard and is instead covered by IAS 16 Property, Plant and Equipment, or IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,null,"IAS 40:74","Where investment property is held under leases, the disclosure requirements in this section apply in addition to those of IFRS 16 Leases (see relevant section of this checklist). In accordance with IFRS 16, the owner of an investment property provides lessors’ disclosures about leases into which it has entered. A lessee that holds an investment property as a right-of-use asset provides lessees’ disclosures as required by IFRS 16 and lessors’ disclosures as required by IFRS 16 for any operating leases into which it has entered.",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"IAS 40:85F","IFRS 16, issued in January 2016, amended the scope of IAS 40 by defining investment property to include both owned investment property and property held by a lessee as right-of-use asset. IFRS 16 amended paragraphs 5, 7, 8, 9, 16, 20, 30, 41, 50, 53, 53A, 54, 56, 60, 61, 62, 67, 69, 74, 75, 77 and 78, added paragraphs 19A, 29A, 40A and 84B and its related heading and deleted paragraphs 3, 6, 25, 26 and 34. An entity shall apply those amendments for annual reporting period beginning on or after 1 January 2019.",null,null,"No"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n"]
["-G",null,null,null,null,null,null,null,null,"None"]
["-G"]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,"40A",1,"40A","40A",null,"Does the entity have any investment property?","Yes"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["40A-Y",null,null,null,null,null,null,null,null,"General disclosure requirements"]
["40A-Y",null,null,null,null,null,"40A",null,null,"An entity shall disclose:"]
["40A-Y",null,null,null,null,null,"40A",null,"IAS 40:75(a)","a)      whether it applies the fair value model or the cost model;"]
["40A-Y",null,null,null,"40A1",2,"40A-1",null,null,"Does the entity apply the fair value model for any of its investment property?"]
[null,null,null,null,null,null,null,null,null,"Yes"]
["40A-Y","40A1-Y",null,null,"40A1C1",3,null,null,null,"     b)      [Deleted]"]
["40A-Y",null,null,null,null,null,"40A",null,"IAS 40:75(c)","c)      when classification is difficult (see paragraph 14 of IAS 40), the criteria it uses to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business;"]
["40A-Y",null,null,null,null,null,"40A",null,"IAS 40:75(e)","e)      the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued;"]
["40A-Y",null,null,null,null,null,"40A",null,"IAS 40:75(e)","f)      if there has been no valuation by an appropriately qualified independent valuer, that fact;"]
["40A-Y",null,null,null,null,null,"40A",null,"IAS 40:75(f)","g)      the amounts recognised in profit or loss for:"]
["40A-Y",null,null,null,null,null,"40A",null,null,"i)      rental income from investment property;"]
["40A-Y",null,null,null,null,null,"40A",null,null,"ii)     direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period; "]
["40A-Y",null,null,null,null,null,"40A",null,null,"iii)    direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period; and"]
["40A-Y",null,null,null,null,null,"40A",null,null,"iv)    where the entity has selected a different model (cost or fair value) to account for its investment property backing liabilities that pay a return linked directly to the fair value of, or the returns from, specified assets (including the investment property), the cumulative change in fair value recognised in profit or loss on a sale of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used (see paragraph 32C of IAS 40);"]
["40A-Y",null,null,null,null,null,"40A",null,"IAS 40:75(g)","h)      the existence and amounts of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal; and "]
["40A-Y",null,null,null,null,null,"40A",null,"IAS 40:75(h)","i)      contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements."]
["40A-Y",null,null,null,null,null,null,null,null,"Fair value model"]
["40A-Y","40A1-Y",null,null,null,null,"40A-1",null,"IAS 40:76","In addition to the disclosures required by paragraph 75 of IAS 40 (see above), an entity that applies the fair value model (as described in paragraphs 33 to 55 of IAS 40) shall disclose a reconciliation between the carrying amounts of investment property at the beginning and end of the period. "]
["40A-Y","40A1-Y",null,null,null,null,"40A-1",null,null,"The reconciliation required by paragraph 76 of IAS 40 (see above) shall show the following:"]
["40A-Y","40A1-Y",null,null,null,null,"40A-1",null,"IAS 40:76(a)","a)      additions, disclosing separately those additions resulting from acquisitions and those resulting from subsequent expenditure recognised in the carrying amount of an asset;"]
["40A-Y","40A1-Y",null,null,null,null,"40A-1",null,"IAS 40:76(b)","b)      additions resulting from acquisitions through business combinations;"]
["40A-Y","40A1-Y",null,null,null,null,"40A-1",null,"IAS 40:76(c)","c)       assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations and other disposals;"]
["40A-Y","40A1-Y",null,null,null,null,"40A-1",null,"IAS 40:76(d)","d)      net gains or losses from fair value adjustments;"]
["40A-Y","40A1-Y",null,null,null,null,"40A-1",null,"IAS 40:76(e)","e)      the net exchange differences arising on the translation of the financial statements into a different presentation currency, and on translation of a foreign operation into the presentation currency of the reporting entity;"]
["40A-Y","40A1-Y",null,null,null,null,"40A-1",null,"IAS 40:76(f)","f)       transfers to and from inventories and owner-occupied property; and "]
["40A-Y","40A1-Y",null,null,null,null,"40A-1",null,"IAS 40:76(g)","g)      other changes."]
["40A-Y","40A1-Y",null,null,"40A11",3,"40A-1-1",null,"IAS 40:77","Was the valuation obtained for investment property adjusted significantly for the purpose of the financial statements (e.g. to avoid double-counting of assets or liabilities that are recognised as separate assets and liabilities as described in paragraph 50 of IAS 40)?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["40A-Y","40A1-Y","40A11-Y",null,"40A11C1",4,"40A-1-1",null,"IAS 40:77","The entity shall disclose a reconciliation between the valuation obtained and the adjusted valuation included in the financial statements, showing separately the aggregate amount of any recognised lease  liabilities that have been added back, and any other significant adjustments."]
["40A-Y","40A1-Y",null,null,"40A12",3,"40A-1-2",null,"IAS 40:78","Did the entity measure investment property using the cost model in IAS 16 Property, Plant and Equipment or IFRS 16 Leases, because of the lack of a reliable fair value (see paragraph 53 of IAS 40 for the exceptional cases)?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["40A-Y","40A1-Y","40A12-Y",null,null,null,"40A-1-2",null,"IAS 40:78","The reconciliation required by paragraph 76 of IAS 40 (see above) shall disclose amounts relating to that investment property separately from amounts relating to other investment property. "]
["40A-Y","40A1-Y","40A12-Y",null,null,null,"40A-1-2",null,null,"An entity shall disclose:"]
["40A-Y","40A1-Y","40A12-Y",null,null,null,"40A-1-2",null,"IAS 40:78(a)","a)      a description of the investment property;"]
["40A-Y","40A1-Y","40A12-Y",null,null,null,"40A-1-2",null,"IAS 40:78(b)","b)      an explanation of why fair value cannot be reliably measured;"]
["40A-Y","40A1-Y","40A12-Y",null,null,null,"40A-1-2",null,"IAS 40:78(c)","c)       if possible, the range of estimates within which fair value is highly likely to lie; and "]
["40A-Y","40A1-Y","40A12-Y",null,null,null,"40A-1-2",null,"IAS 40:78(d)","d)      on disposal of investment property not carried at fair value:"]
["40A-Y","40A1-Y","40A12-Y",null,null,null,"40A-1-2",null,null,"i)      the fact that the entity has disposed of investment property not carried at fair value;"]
["40A-Y","40A1-Y","40A12-Y",null,null,null,"40A-1-2",null,null,"ii)     the carrying amount of that investment property at the time of sale; and "]
["40A-Y","40A1-Y","40A12-Y",null,null,null,"40A-1-2",null,null,"iii)    the amount of gain or loss recognised."]
["40A-Y","40A1-Y","40A12-Y",null,null,null,null,null,null,"Cost model"]
["40A-Y",null,null,null,"40A2",2,"40A-2",null,null,"Did the entity apply the cost model for any of its investment property?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["40A-Y","40A2-Y",null,null,null,null,"40A-2",null,null,"In addition to the disclosures required by paragraph 75 of IAS 40 (see above), an entity that applies the cost model in paragraph 56 of IAS 40 shall also disclose:"]
["40A-Y","40A2-Y",null,null,null,null,"40A-2",null,"IAS 40:79(a)","a)      the depreciation methods used;"]
["40A-Y","40A2-Y",null,null,null,null,"40A-2",null,"IAS 40:79(b)","b)      the useful lives or the depreciation rates used;"]
["40A-Y","40A2-Y",null,null,null,null,"40A-2",null,"IAS 40:79(c)","c)      the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period;"]
["40A-Y","40A2-Y",null,null,null,null,"40A-2",null,"IAS 40:79(d)","d)      a reconciliation of the carrying amount of investment property at the beginning and end of the period, showing the following:"]
["40A-Y","40A2-Y",null,null,null,null,"40A-2",null,null,"i)      additions, disclosing separately those additions resulting from acquisitions and those resulting from subsequent expenditure recognised as an asset;"]
["40A-Y","40A2-Y",null,null,null,null,"40A-2",null,null,"ii)     additions resulting from acquisitions through business combinations;"]
["40A-Y","40A2-Y",null,null,null,null,"40A-2",null,null,"iii)    assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 and other disposals;"]
["40A-Y","40A2-Y",null,null,null,null,"40A-2",null,null,"iv)     depreciation;"]
["40A-Y","40A2-Y",null,null,null,null,"40A-2",null,null,"v)      the amount of impairment losses recognised, and the amount of impairment losses reversed, during the period in accordance with IAS 36;"]
["40A-Y","40A2-Y",null,null,null,null,"40A-2",null,null,"vi)     the net exchange differences arising on the translation of the financial statements into a different presentation currency, and on translation of a foreign operation into the presentation currency of the reporting entity; "]
["40A-Y","40A2-Y",null,null,null,null,"40A-2",null,null,"vii)    transfers to and from inventories and owner-occupied property; and "]
["40A-Y","40A2-Y",null,null,null,null,"40A-2",null,null,"viii)    other changes; and "]
["40A-Y","40A2-Y",null,null,null,null,"40A-2",null,"IAS 40:79(e)","e)      the fair value of investment property."]
["40A-Y","40A2-Y",null,null,"40A21",3,"40A-2-1",null,null,"Did the entity have any investment property for which fair value could not be measured reliably under the exceptional cases described in paragraph 53 of IAS 40?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["40A-Y","40A2-Y","40A21-Y",null,null,null,"40A-2-1",null,"IAS 40:79(e)","It shall disclose:"]
["40A-Y","40A2-Y","40A21-Y",null,null,null,null,null,null,"a)      a description of the investment property;"]
["40A-Y","40A2-Y","40A21-Y",null,null,null,null,null,null,"b)      an explanation of why fair value cannot be measured reliably; and "]
["40A-Y","40A2-Y","40A21-Y",null,null,null,null,null,null,"c)      if possible, the range of estimates within which fair value is highly likely to lie."]
[]
[null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS41A","index":76,"n_rows":89,"n_cols":13,"rows_kept":89,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,"IAS 41","Agriculture",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IAS 41 which prescribes the accounting treatment for agricultural activity. The primary issues are determining whether the Standard is applicable to the activities undertaken by the entity, and the determination of the fair value of biological assets and agricultural produce.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\n",null,null,"No"]
["-G",null,null,null,null,null,null,null,null,null,null,"Guidance"]
["-G",null,null,null,null,null,null,"IAS 41:64","IFRS 16, issued in January 2016, amended paragraph 2. An entity shall apply that amendment for annual reporting period beginning on or after 1 January 2019.",null,null,"Show"," "]
["-G",null,null,null,null,null,null,null,"\nNew or amended paragraphs not yet effective\n",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"None"]
["-G",null,null,null,null,null,null,null,"\nSCOPE NOTE"]
["-G",null,null,null,null,null,null,"IAS 41:1","IAS 41 should be applied to account for the following when they relate to agricultural activity:"]
["-G",null,null,null,null,null,null,null,"a)      biological assets except for bearer plants;"]
["-G",null,null,null,null,null,null,null,"b)      agricultural produce at the point of harvest; and"]
["-G",null,null,null,null,null,null,null,"c)       government grants covered by paragraphs 34 and 35 of IAS 41."]
["-G",null,null,null,null,null,null,"IAS 41:2","IAS 41 does not apply to:"]
["-G",null,null,null,null,null,null,null,"a) land related to agricultural activity (see IAS 16 Property, Plant and Equipment and IAS 40 Investment Property)."]
["-G",null,null,null,null,null,null,null,"b) bearer plants related to agricultural activity (see IAS 16). However, this Standard applies to the produce on those bearer plants."]
["-G",null,null,null,null,null,null,"IAS 41:4","Some plants, for example, tea bushes, grape vines, oil palms and rubber trees, usually meet the definition of a bearer plant and are within the scope of IAS 16. However, the produce growing on bearer plants, for example, tea leaves, grapes, oil palm fruit and latex, is within the scope of IAS 41."]
["-G",null,null,null,null,null,null,null,"c) government grants related to bearer plants (see IAS 20 Accounting for Government Grants and Disclosure of Government Assistance)."]
["-G",null,null,null,null,null,null,null,"d) intangible assets related to agricultural activity (see IAS 38 Intangible Assets)."]
["-G",null,null,null,null,null,null,"IAS 41:2","e) right-of-use assets arising from a lease of land related to agricultural activity (see IFRS 16 Leases)."]
["-G"]
["-G",null,null,null,null,null,null,"IAS 41:3","This Standard is applied to agricultural produce, which is the harvested produce of the entity’s biological assets, at the point of harvest. Thereafter, IAS 2 Inventories or another applicable Standard is applied. Accordingly, this Standard does not deal with the processing of agricultural produce after harvest; for example, the processing of grapes into wine by a vintner who has grown the grapes. While such processing may be a logical and natural extension of agricultural activity, and the events taking place may bear some similarity to biological transformation, such processing is not included within the definition of agricultural activity in this Standard."]
["-G",null,null,null,null,null,null,"IAS 41:B8","Once agricultural produce has been harvested, it is inventory and should be accounted for under IAS 2 Inventories. Also, the subsequent processing of agricultural produce after harvest is accounted for under IAS 2 or another applicable International Accounting Standard (for example, if an entity harvests logs and decides to use them for constructing its own building, IAS 16 Property, Plant and Equipment is applied in accounting for the logs)."]
[null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Detailed compliance Questions"]
[null,null,null,null,null,null,null,null,"Recognition and measurement"]
[null,null,null,"41A",1,"41A","41A",null,"Is the entity involved in agricultural or farming activities with respect to living plants or animals or does it own or control any biological assets? "]
["41A-G",null,null,null,null,null,null,"IAS 41:5","A bearer plant is a living plant that: \n"]
["41A-G",null,null,null,null,null,null,null,"a) is used in the production or supply of agricultural produce;\nb) is expected to bear produce for more than one period; and\nc) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales."]
["41A-G",null,null,null,null,null,null,"IAS 41:5A","The following are not bearer plants: \na) plants cultivated to be harvested as agricultural produce (for example, trees grown for use as lumber);\nb) plants cultivated to produce agricultural produce when there is more than a remote likelihood that the entity will also harvest and sell the plant as agricultural produce, other than as incidental scrap sales (for example, trees that are cultivated both for their fruit and their lumber); and \nc) annual crops (for example, maize and wheat)."]
["41A-G",null,null,null,null,null,null,"IAS 41:5B","When bearer plants are no longer used to bear produce they might be cut down and sold as scrap, for example, for use as firewood. Such incidental scrap sales would not prevent the plant from satisfying the definition of a bearer plant.\n"]
["41A-G",null,null,null,null,null,null,"IAS 41:5C","Produce growing on bearer plants is a biological asset.\n"]
[null,null,null,null,null," ",null,null,"If yes :"]
["41A-Y",null,null,null,null,"41A",null,"IAS 41:10","Does the entity recognise a biological asset or agricultural produce when, and only when, all of the following conditions are met:"]
["41A-Y",null,null,null,null,null,null,null,"a)      the entity controls the asset as a result of past events;"]
["41A-Y",null,null,null,null,null,null,null,"b)      it is probable that future economic benefits associated with the asset will flow to the entity; and"]
["41A-Y",null,null,null,null,null,null,null,"c)       the fair value or cost of the asset can be measured reliably?"]
["41A-Y",null,null,null,null,"41A",null,"IAS 41:12","Except where fair value cannot, at initial recognition, be measured reliably, are biological assets measured on initial recognition and at the end of each reporting periods at their fair value less costs to sell?"]
["41A-Y",null,null,null,null,"41A",null,"IAS 41:13","Is agricultural produce harvested from an entity’s biological assets measured at its fair value less costs to sell at the point of harvest?"]
["41A-Y",null,null,"41AC1",2,"41A",null,"IAS 41:13","Has the entity stopped remeasuring to fair value any agricultural produce that has been harvested?"]
["41A-Y","41AC1-G",null,null,null,null,null,null,"Note: IAS 2 or another applicable Standard applies after harvest. The fair value of agricultural produce less costs to sell at the point of harvest is the cost for the purpose of IAS 2 or another applicable standard."]
["41A-Y",null,null,"41A1",2,"41A-1",null,"IAS 41:15","Have biological assets or agricultural produce been grouped for the purposes of measuring their fair value?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["41A-Y","41A1-Y",null,null,null,"41A-1"," ","IAS 41:15","Are the attributes (e.g. age, quality etc.) by reference to which the assets have been grouped, the attributes used in the relevant market as the basis for pricing?"]
["41A-Y",null,null,null,null,null,null,null,"Determination of fair value"]
["41A-Y",null,null,"41A2",2,"41A-2",null,"IAS 41:16","Has the entity entered into contracts to sell any of its biological assets or agricultural produce at a future date?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["41A-Y","41A2-Y",null,"41A2C1",3,"41A-2"," ","IAS 41:16","Has the fair value of the relevant assets been measured without regard to the existence of those contracts?"]
["41A-Y","41A2-Y","41A2C1-G",null,null,null,null,null,"Note: Contract prices are not necessarily relevant in measuring fair value, because fair value reflects the current market conditions in which market participant buyers and sellers would enter into a transaction."]
["41A-Y","41A2-Y","41A2C1-G",null,null,null,null,"IAS 41:24","Cost may sometimes approximate fair value, particularly when: little biological transformation has taken place since initial cost incurrence (for example, for seedlings planted immediately prior to the end of a reporting period or newly acquired livestock); or the impact of the biological transformation on price is not expected to be material (for example, for the initial growth in a 30-year pine plantation production cycle)."]
["41A-Y",null,null,"41A3",2,"41A-3",null,"IAS 41:16","Is the contract for the sale of a biological asset or agricultural produce an onerous contract?"]
["41A-Y","41A3-G",null,null,null,null,null,null,"Note: IAS 37 defines an onerous contract as a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it."]
[null,null,null,null,null," ",null,null,"If yes :"]
["41A-Y","41A3-Y",null,"41A3C1",3,"41A-3"," ","IAS 41:16","Has the contract been accounted for in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets?"]
["41A-Y","41A3-Y","41A3C1-G",null,null,null,null,"IAS 41:22","Note: An entity does not include any cash flows for financing the assets, taxation, or re-establishing biological assets after harvest (e.g., the cost of replanting trees in a plantation forest after harvest)."]
["41A-Y",null,null,"41A6",2,"41A-6",null,"IAS 41:25","Are the biological assets physically attached to land (e.g. trees in a plantation forest) and is there no separate market for the biological assets?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["41A-Y","41A6-Y",null,"41A6C1",3,"41A-6"," ","IAS 41:25","Has the entity used information regarding the combined assets to measure the fair value of the biological assets?"]
["41A-Y","41A6-Y","41A6C1-G",null,null,null,null,null,"Note: For example, where there is an active market for the combined assets, the fair value of raw land and land improvements may be deducted from the fair value of the combined assets to arrive at the fair value of biological assets."]
["41A-Y",null,null,null,null,null,null,null,"Gains and losses"]
["41A-Y",null,null,null,null,"41A",null,"IAS 41:26","Are gains and losses arising on initial recognition of biological assets at fair value less costs to sell included in profit or loss for the period in which they arise?"]
["41A-Y",null,null,"41AC2",2,"41A",null,"IAS 41:26","Are gains and losses arising from changes in fair value less costs to sell of biological assets included in profit or loss for the period in which they arise?"]
["41A-Y","41AC2-G",null,null,null,null,null,null,"Note: The recognition of fair value changes in the statement of comprehensive income means that gains or losses may be recognised before the asset is sold. In the case of biological assets that have a long growing cycle, this leads to recognition of gains or losses over the growing life of the asset."]
["41A-Y",null,null,null,null,"41A",null,"IAS 41:28","Are gains and losses arising on initial recognition of agricultural produce at fair value less costs to sell included in profit or loss for the period in which they arise?"]
[null,null,null,null,null,null,null,null,"Inability to measure fair value reliably"]
[null,null,null,"41B",1,"41B","41B",null,"Is the entity unable to measure at initial recognition the fair value of any of its biological assets reliably?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["41B-Y",null,null,"41BC1",2,"41B",null,"IAS 41:30","Where the presumption of fair value measurement for a biological asset has been rebutted (i.e. if, on initial recognition, quoted market prices were not available and alternative fair value measurements were determined to be clearly unreliable), are such assets measured at cost less any accumulated depreciation and any accumulated impairment losses?"]
["41B-Y","41BC1-G",null,null,null,null,null,"IAS 41:33","Note: In determining cost, accumulated depreciation and accumulated impairment losses, an entity considers IAS 2, IAS 16 and IAS 36 Impairment of Assets."]
["41B-Y",null,null,"41B1",2,"41B-1",null,"IAS 41:30","Has the fair value of a biological asset, previously carried at cost less depreciation and impairment, subsequently become reliably measurable?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["41B-Y","41B1-Y",null,null,null,"41B-1"," ","IAS 41:30","Has the entity measured it at its fair value less costs to sell?"]
["41B-Y",null,null,"41B2",2,"41B-2",null,"IAS 41:30","Does a non-current biological asset previously carried at cost less depreciation and impairment meet the criteria to be classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations? "]
[null,null,null,null,null," ",null,null,"If yes :"]
["41B-Y","41B2-Y",null,"41B2C1",3,"41B-2"," ","IAS 41:30","Has the entity measured that asset at its fair value less costs to sell? "]
["41B-Y","41B2-Y","41B2C1-G",null,null,null,null,null,"Notes:"]
["41B-Y","41B2-Y","41B2C1-G",null,null,null,null,"IAS 41:31","1)      The presumption that fair value can be measured reliably for all biological assets can be rebutted only on initial recognition. An entity that has previously measured a biological asset at its fair value less costs to sell continues to measure the biological asset at its fair value less costs to sell until disposal."]
["41B-Y","41B2-Y","41B2C1-G",null,null,null,null,"IAS 41:30","2)      Once a non-current biological asset meets the criteria to be classified as held for sale (or is included in a disposal group that is classified as held for sale) in accordance with IFRS 5, it is presumed that fair value can be measured reliably."]
["41B-Y","41B2-Y","41B2C1-G",null,null,null,null,"IAS 41:32","3)      In all cases, an entity measures agricultural produce at the point of harvest at its fair value less costs to sell. IAS 41 reflects the view that the fair value of agricultural produce at the point of harvest can always be measured reliably."]
[null,null,null,null,null,null,null,null,"Government grants"]
[null,null,null,"41C",1,"41C","41C",null,"Has the entity received government grants, subsidies or subventions related to biological assets, agricultural activity or farming (including grants that require an entity not to engage in agricultural activity)?"]
["41C-G",null,null,null,null,null,null,"IAS 41:37","Note: Government grants relating to biological asset that are measured on a cost basis are accounted for under IAS 20."]
[null,null,null,null,null," ",null,null,"If yes :"]
["41C-Y",null,null,null,null,"41C"," ","IAS 41:34","Are unconditional government grants related to biological assets measured at fair value less costs to sell recognised in profit or loss when, and only when, such grants become receivable?"]
["41C-Y",null,null,null,null,"41C",null,"IAS 41:35","Where government grants related to biological assets measured at fair value less costs to sell are conditional (including when the grant requires the entity not to engage in specified agricultural activity), are these grants recognised in profit or loss when, and only when, the conditions attaching to the government grant are met?"]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IAS41P","index":77,"n_rows":81,"n_cols":12,"rows_kept":81,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,"IAS 41","Agriculture",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IAS 41 which prescribes the accounting treatment for agricultural activity. Agricultural activity is the management by an entity of the biological transformation of living animals or plants (biological assets) for sale, into agricultural produce, or into additional biological assets. The primary issues are determining whether the Standard is applicable to the activities undertaken by the entity, and the determination of fair value of biological assets and agricultural produce. ",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,null,"IAS 41 is applied to agricultural produce, which is the harvested product of the entity’s biological assets, only at the point of harvest (e.g. fruit hanging on the fruit tree, ready to be picked – not packaged and ready for sale.). The subsequent processing of agricultural produce after harvest (e.g. grapes into wine) is not covered by IAS 41, but by other applicable IFRSs.",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n",null,null,"Yes"]
["-G",null,null,null,null,null,null,"IAS 41:64","IFRS 16, issued in January 2016, amended paragraph 2. An entity shall apply that amendment for annual reporting period beginning on or after 1 January 2019.",null,null,"No"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n"]
["-G",null,null,null,null,null,null,null,"None"]
[null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,"41A","41A",null,"Did the entity:"]
[null,null,null,"41Aa",1,null,null,null,"- operate in agricultural or farming activities with respect to living plants or animals; or"]
[null,null,null,"41Ab",1,null,null,null,"- own or control any biological assets?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,null,null,null,"General disclosure"]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,"41A",null,"IAS 41:40","An entity shall disclose the aggregate gain or loss arising during the current period on initial recognition of biological assets and agricultural produce and from the change in fair value less costs to sell of biological assets."]
["OR,41Aa-Y,41Ab-Y",null,null,"41AC1",2,"41A",null,"IAS 41:41","An entity shall provide a description of each group of biological assets."]
["OR,41Aa-Y,41Ab-Y","41AC1-G",null,null,null,null,null,"IAS 41:42","Note: The disclosure required by paragraph 41 of IAS 41 (see above) may take the form of a narrative or quantified description."]
["OR,41Aa-Y,41Ab-Y",null,null,"41AC2",2,"41A",null,"IAS 41:43","An entity is encouraged to provide a quantified description of each group of biological assets, distinguishing between consumable and bearer biological assets or between mature and immature biological assets, as appropriate."]
["OR,41Aa-Y,41Ab-Y","41AC2-G",null,null,null,null,null,"IAS 41:43","Note: For example, an entity may disclose the carrying amounts of consumable biological assets and bearer biological assets by group. An entity may further divide those carrying amounts between mature and immature assets. These distinctions provide information that may be helpful in assessing the timing of future cash flows."]
["OR,41Aa-Y,41Ab-Y",null,null,"41AC3",2,"41A",null,"IAS 41:43","An entity discloses the basis for making the distinctions between consumable and bearer biological assets, or between mature and immature biological assets, as appropriate."]
["OR,41Aa-Y,41Ab-Y","41AC3-G",null,null,null,null,null,null,"Notes:"]
["OR,41Aa-Y,41Ab-Y","41AC3-G",null,null,null,null,null,"IAS 41:45","Biological assets may be classified either as mature biological assets or immature biological assets. Mature biological assets are those that have attained harvestable specifications (for consumable biological assets) or are able to sustain regular harvests (for bearer biological assets)."]
["OR,41Aa-Y,41Ab-Y","41AC3-G",null,null,null,null,null,"IAS 41:44","Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets. Examples of consumable biological assets are livestock intended for the production of meat, livestock held for sale, fish in farms, crops such as maize and wheat, produce on a bearer plant and trees being grown for lumber. Bearer biological assets are those other than consumable biological assets; for example, livestock from which milk is produced and fruit trees from which fruit is harvested. Bearer biological assets are not agricultural produce but, rather, are held to bear produce."]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,"41A",null,null,"If not disclosed elsewhere in information published with the financial statements, an entity shall describe:"]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,"41A",null,"IAS 41:46(a)","a)      the nature of its activities involving each group of biological assets; and"]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,"41A",null,"IAS 41:46(b)","b)      non-financial measures or estimates of the physical quantities of:"]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,null,null,null,"i)      each group of the entity’s biological assets at the end of the period; and"]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,null,null,null,"ii)     output of agricultural produce during the period."]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,"41A",null,null,"An entity shall disclose:"]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,"41A",null,"IAS 41:49(a)","a)      the existence and carrying amounts of biological assets whose title is restricted, and the carrying amounts of biological assets pledged as security for liabilities;"]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,"41A",null,"IAS 41:49(b)","b)      the amount of commitments for the development or acquisition of biological assets; and"]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,"41A",null,"IAS 41:49(c)","c)       financial risk management strategies related to agricultural activity."]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,"41A",null,"IAS 41:50","An entity shall present a reconciliation of changes in the carrying amount of biological assets between the beginning and the end of the current period."]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,"41A",null,null,"The reconciliation required by paragraph 50 of IAS 41 (see above) shall include:"]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,"41A",null,"IAS 41:50(a)","a)      the gain or loss arising from changes in fair value less costs to sell;"]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,"41A",null,"IAS 41:50(b)","b)      increases due to purchases;"]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,"41A",null,"IAS 41:50(c)","c)       decreases attributable to sales and biological assets classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with IFRS 5;"]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,"41A",null,"IAS 41:50(d)","d)      decreases due to harvest;"]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,"41A",null,"IAS 41:50(e)","e)      increases resulting from business combinations;"]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,"41A",null,"IAS 41:50(f)","f)        net exchange differences arising on the translation of financial statements into a different presentation currency, and on the translation of a foreign operation into the presentation currency of the reporting entity; and "]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,"41A",null,"IAS 41:50(g)","g)      other changes."]
["OR,41Aa-Y,41Ab-Y",null,null,"41A1",2,"41A-1",null,"IAS 41:51","Is the production cycle more than one year?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,41Aa-Y,41Ab-Y","41A1-Y",null,"41A1C1",3,"41A-1",null,"IAS 41:51","An entity is encouraged to disclose separately, by group or otherwise, the amount of change in fair value less costs to sell of biological assets included in profit or loss due to physical changes and due to price changes."]
["OR,41Aa-Y,41Ab-Y","41A1-Y","41A1C1-G",null,null,null,null,"IAS 41:51","Note: The fair value less costs to sell of a biological asset can change due to both physical changes and price changes in the market. Separate disclosure of physical and price changes is useful in appraising current period performance and future prospects, particularly when there is a production cycle of more than one year. This information is generally less useful when the production cycle is less than one year (e.g. when raising chickens or growing cereal crops)."]
["OR,41Aa-Y,41Ab-Y",null,null,"41AC4",2,"41A",null,"IAS 41:53","If an event occurs that gives rise to a material item of income or expense, the nature and amount of that item are disclosed in accordance with IAS 1 Presentation of Financial Statements."]
["OR,41Aa-Y,41Ab-Y","41AC4-G",null,null,null,null,null,"IAS 41:53","Note: Agricultural activity is often exposed to climatic, disease, and other natural risks. Examples include an outbreak of a virulent disease, a flood, severe droughts or frosts, and a plague of insects."]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,null,null,null,"Additional disclosures for biological assets where fair value cannot be measured reliably"]
["OR,41Aa-Y,41Ab-Y",null,null,"41A2",2,"41A-2",null,"IAS 41:54","Did the entity measure biological assets at their cost less any accumulated depreciation and any accumulated impairment losses (see paragraph 30 of IAS 41) at the end of the period?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,41Aa-Y,41Ab-Y","41A2-Y",null,null,null,"41A-2",null,null,"The entity shall disclose for such biological assets:"]
["OR,41Aa-Y,41Ab-Y","41A2-Y",null,null,null,"41A-2",null,"IAS 41:54(a)","a)      a description of the biological assets;"]
["OR,41Aa-Y,41Ab-Y","41A2-Y",null,null,null,"41A-2",null,"IAS 41:54(b)","b)      an explanation of why fair value cannot be measured reliably;"]
["OR,41Aa-Y,41Ab-Y","41A2-Y",null,null,null,"41A-2",null,"IAS 41:54(c)","c)       if possible, the range of estimates within which fair value is highly likely to lie;"]
["OR,41Aa-Y,41Ab-Y","41A2-Y",null,null,null,"41A-2",null,"IAS 41:54(d)","d)      the depreciation method used;"]
["OR,41Aa-Y,41Ab-Y","41A2-Y",null,null,null,"41A-2",null,"IAS 41:54(e)","e)      the useful lives or the depreciation rates used; and"]
["OR,41Aa-Y,41Ab-Y","41A2-Y",null,null,null,"41A-2",null,"IAS 41:54(f)","f)        the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period."]
["OR,41Aa-Y,41Ab-Y","41A2-Y",null,null,null,"41A-2",null,"IAS 41:55","If, during the current period, an entity measures biological assets at their cost less any accumulated depreciation and any accumulated impairment losses (see paragraph 30 of IAS 41):"]
["OR,41Aa-Y,41Ab-Y","41A2-Y",null,null,null,"41A-2",null,null,"a)      an entity shall disclose any gain or loss recognised on disposal of such biological assets;"]
["OR,41Aa-Y,41Ab-Y","41A2-Y",null,null,null,"41A-2",null,null,"b)      the reconciliation required by paragraph 50 of IAS 41 (see above) shall disclose amounts related to such biological assets separately; and"]
["OR,41Aa-Y,41Ab-Y","41A2-Y",null,null,null,"41A-2",null,null,"c)       the reconciliation required by paragraph 50 of IAS 41 (see above) shall include the following amounts included in profit or loss related to those biological assets:"]
["OR,41Aa-Y,41Ab-Y","41A2-Y",null,null,null,"41A-2",null,null,"i)        impairment losses;"]
["OR,41Aa-Y,41Ab-Y","41A2-Y",null,null,null,"41A-2",null,null,"ii)       reversals of impairment losses; and"]
["OR,41Aa-Y,41Ab-Y","41A2-Y",null,null,null,"41A-2",null,null,"iii)      depreciation."]
["OR,41Aa-Y,41Ab-Y",null,null,"41A3",2,"41A-3",null,"IAS 41:56","Did the entity have any biological assets previously measured at their cost less any accumulated depreciation and any accumulated impairment losses, but whose fair value became reliably measurable during the current period?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,41Aa-Y,41Ab-Y","41A3-Y",null,null,null,"41A-3",null,null,"An entity shall disclose for those biological assets:"]
["OR,41Aa-Y,41Ab-Y","41A3-Y",null,null,null,"41A-3",null,"IAS 41:56(a)","a)      a description of the biological assets;"]
["OR,41Aa-Y,41Ab-Y","41A3-Y",null,null,null,"41A-3",null,"IAS 41:56(b)","b)      an explanation of why fair value has become reliably measurable; and"]
["OR,41Aa-Y,41Ab-Y","41A3-Y",null,null,null,"41A-3",null,"IAS 41:56(c)","c)       the effect of the change."]
["OR,41Aa-Y,41Ab-Y",null,null,null,null,null,null,null,"Government grants"]
["OR,41Aa-Y,41Ab-Y",null,null,"41A4",2,"41A-4",null,null,"Did the entity have any government grants related to agricultural activity?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["OR,41Aa-Y,41Ab-Y","41A4-Y",null,null,null," ",null,null,"An entity shall disclose the following related to agricultural activity covered by IAS 41:"]
["OR,41Aa-Y,41Ab-Y","41A4-Y",null,null,null,"41A-4",null,"IAS 41:57(a)","a)      the nature and extent of government grants recognised in the financial statements;"]
["OR,41Aa-Y,41Ab-Y","41A4-Y",null,null,null,"41A-4",null,"IAS 41:57(b)","b)      unfulfilled conditions and other contingencies attaching to government grants; and"]
["OR,41Aa-Y,41Ab-Y","41A4-Y",null,null,null,"41A-4",null,"IAS 41:57(c)","c)       significant decreases expected in the level of government grants."]
[]
[null,null,null,null,null,null,null,null,"*END*"]

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["Italic:","Use for the name of the standards"]
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{"sheet":"IFRIC5P","index":79,"n_rows":27,"n_cols":12,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,"IFRIC 5","Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds ",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IFRIC 5, which deals with the accounting, in the financial statements of the contributor, for interests in decommissioning, restoration and environmental rehabilitation funds established to fund some or all of the costs of decommissioning assets or to undertake environmental rehabilitation.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Show"]
["-G",null,null,null,null," ",null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Hide"]
["-G",null,null,null,null," ",null,null,"New or amended presentation/disclosure requirements effective for the first time",null,null,"Yes"]
["-G",null,null,null,null," ",null,null,"None",null,null,"No"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\n",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"None"]
[null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,"5A",1,"IFRIC 5A","IFRIC 5A",null,"Does the entity have any interests in decommissioning, restoration and environmental rehabilitation funds, where the entity is the contributor?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["5A-Y",null,null,null,null,"IFRIC 5A",null,"IFRIC 5:11","A contributor shall disclose the nature of its interest in a fund and any restrictions on access to the assets in the fund."]
["5A-Y",null,null,"5A1",2,"IFRIC 5A-1",null,"IFRIC 5:12","Does the contributor have an obligation to make potential additional contributions that is not recognised as a liability (see paragraph 10 of IFRIC 5)?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["5A-Y","5A1-Y",null,null,null,"IFRIC 5A-1",null,"IFRIC 5:12","It shall make the disclosures required by paragraph 86 of IAS 37 Provisions, Contingent Liabilities and Contingent Assets (contingent liabilities – see relevant section of this checklist)."]
["5A-Y",null,null,"5A2",2,"IFRIC 5A-2",null,"IFRIC 5:13","Does the contributor account for its interest in the fund in accordance with paragraph 9 of IFRIC 5?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["5A-Y","5A2-Y",null,"5A2C1",3,"IFRIC 5A-2",null,"IFRIC 5:13","It shall make the disclosures required by paragraph 85(c) of IAS 37 (reimbursements – see relevant section of this checklist)."]
["5A-Y","5A2-Y","5A2C1-G",null,null,null,null,"IFRIC 5:9","Note: In the absence of control, joint control or significant influence, paragraph 9 of IFRIC 5 requires that the contributor’s right to reimbursement from the fund is accounted for in accordance with the rules for reimbursements set out in IAS 37."]
[null,null,null,"5B",1,"IFRIC 5B","IFRIC 5B","IFRIC 5:5","Does the entity have a residual interest in a fund ?"]
[null,null,null,null,null,null,null,null,"If yes :"]
["5B-G",null,null,null,null,null,null,null,"A residual interest in a fund that extends beyond a right to reimbursement, such as a contractual right to distribution once all the decommissioning has been completed or on winding up the fund, may be an equity instrument within the scope of IFRS 9 and is not within the scope of this interpretation"]
["5B-Y",null,null,null,null,null,null,"IFRIC 5:5","Has the entity considered whether that interest may be an equity instrument within the scope of IFRS 9 and accordingly not within the scope of this interpretation?"]
[]
[null,null,null,null,null,null,null,null,"*End*"]

{"sheet":"IFRIC12A","index":80,"n_rows":85,"n_cols":12,"rows_kept":85,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,"IFRIC 12","Service Concession Arrangements",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IFRIC 12, which gives guidance on the accounting by operators for public-to-private service concession arrangements. The primary issues are determining whether the Interpretation applies to the arrangements undertaken by the entity, and, if so, determining the appropriate classification of the service concession arrangement assets.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"Entities that enter into service concession arrangements must comply with the disclosure requirements of SIC 29. In addition, entities that recognise financial assets arising from service concession arrangements must comply with the disclosure requirements of IFRS 7 in respect of those financial assets.",null,null,"Show"]
[null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time",null,null,"No"]
["-G",null,null,null,null,null,null,"IFRIC 12:28F","IFRS 16, issued in January 2016, amended paragraph AG8. An entity shall apply those amendments for annual reporting period beginning on or after 1 January 2019.",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective"]
["-G",null,null,null,null,null,null,null,"Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, amended the footnote to the Reference section of IFRIC 12 following the revision of the Conceptual Framework. The footnote clarifys that, for the purpose of applying IFRIC 12, an entity should refer to the 2001 Framework for the Preparation and Presentation of Financial Statements rather than the Conceptual Framework for Financial Reporting issued in March 2018. An entity shall apply that amendment when it applies the revised Conceptual Framework. "]
["-G",null,null,null,null,null,null,"IFRIC 12:5","SCOPE NOTE "]
["-G",null,null,null,null,null,null,null,"IFRIC 12 should be applied in accounting for public-to-private service concession arrangements if:"]
["-G",null,null,null,null,null,null,null,"a) the grantor controls or regulates what services the operator must provide, to whom it must provide them, and at what price; and "]
["-G",null,null,null,null,null,null,null,"b) the grantor controls – through ownership, beneficial entitlement or otherwise – any significant residual interest in the infrastructure at the end of the term of the arrangement."]
["-G",null,null,null,null,null,null,"IFRIC 12:AG1","Paragraph 5 of this Interpretation specifies that infrastructure is within the scope of the Interpretation when the following conditions apply:"]
["-G",null,null,null,null,null,null,null,"a) the grantor controls or regulates what services the operator must provide with the infrastructure, to whom it must provide them, and at what price; and "]
["-G",null,null,null,null,null,null,null,"b) the grantor controls—through ownership, beneficial entitlement or otherwise—any significant residual interest in the infrastructure at the end of the term of the arrangement."]
["-G",null,null,null,null,null,null,"IFRIC 12:AG2","The control or regulation referred to in condition (a) could be by contract or otherwise (such as through a regulator), and includes circumstances in which the grantor buys all of the output as well as those in which some or all of the output is bought by other users. In applying this condition, the grantor and any related parties shall be considered together. If the grantor is a public sector entity, the public sector as a whole, together with any regulators acting in the public interest, shall be regarded as related to the grantor for the purposes of this Interpretation."]
["-G",null,null,null,null,null,null,"IFRIC 12:AG3","For the purpose of condition (a), the grantor does not need to have complete control of the price: it is sufficient for the price to be regulated by the grantor, contract or regulator, for example by a capping mechanism. However, the condition shall be applied to the substance of the agreement. Non-substantive features, such as a cap that will apply only in remote circumstances, shall be ignored. Conversely, if for example, a contract purports to give the operator freedom to set prices, but any excess profit is returned to the grantor, the operator’s return is capped and the price element of the control test is met."]
["-G",null,null,null,null,null,null,"IFRIC 12:AG4","For the purpose of condition (b), the grantor’s control over any significant residual interest should both restrict the operator’s practical ability to sell or pledge the infrastructure and give the grantor a continuing right of use throughout the period of the arrangement. The residual interest in the infrastructure is the estimated current value of the infrastructure as if it were already of the age and in the condition expected at the end of the period of the arrangement."]
["-G",null,null,null,null,null,null,"IFRIC 12:AG5","Control should be distinguished from management. If the grantor retains both the degree of control described in paragraph 5(a) and any significant residual interest in the infrastructure, the operator is only managing the infrastructure on the grantor’s behalf—even though, in many cases, it may have wide managerial discretion."]
["-G",null,null,null,null,null,null,"IFRIC 12:AG6","Conditions (a) and (b) together identify when the infrastructure, including any replacements required (see paragraph 21), is controlled by the grantor for the whole of its economic life. For example, if the operator has to replace part of an item of infrastructure during the period of the arrangement (eg the top layer of a road or the roof of a building), the item of infrastructure shall be considered as a whole. Thus condition (b) is met for the whole of the infrastructure, including the part that is replaced, if the grantor controls any significant residual interest in the final replacement of that part."]
["-G",null,null,null,null,null,null,"IFRIC 12:AG7","Sometimes the use of infrastructure is partly regulated in the manner described in paragraph 5(a) and partly unregulated. However, these arrangements take a variety of forms:any infrastructure that is physically separable and capable of being operated independently and meets the definition of a cash-generating unit as defined in IAS 36 shall be analysed separately if it is used wholly for unregulated purposes. For example, this might apply to a private wing of a hospital, where the remainder of the hospital is used by the grantor to treat public patients. when purely ancillary activities (such as a hospital shop) are unregulated, the control tests shall be applied as if those services did not exist, because in cases in which the grantor controls the services in the manner described in paragraph 5, the existence of ancillary activities does not detract from the grantor’s control of the infrastructure."]
["-G",null,null,null,null,null,null,"IFRIC 12:AG8","The operator may have a right to use the separable infrastructure described in paragraph AG7(a), or the facilities used to provide ancillary unregulated services described in paragraph AG7(b). In either case, there may in substance be a lease from the grantor to the operator; if so, it shall be accounted for in accordance with IFRS 16."]
["-G",null,null,null,null,null,null,"IFRIC 12:6","Infrastructure used in a public-to-private service concession arrangement is within the scope of IFRIC 12 if the conditions IFRIC 12:5(a) are met."]
["-G",null,null,null,null,null,null,"IFRIC 12:2","An arrangement within the scope of IFRIC 12 typically involves a private sector entity (an operator) constructing the infrastructure used to provide the public service or upgrading it (for example, by increasing its capacity) and operating and maintaining that infrastructure for a specified period of time. The operator is paid for its services over the period of the arrangement."]
["-G",null,null,null,null,null,null,"IFRIC 12:3","A feature of these service arrangements is the public service nature of the obligation undertaken by the operator. Public policy is for the services related to the infrastructure to be provided to the public, irrespective of the identity of the party that operates the services. The service arrangement contractually obliges the operator to provide the services to the public on behalf of the public sector entity. Other common features are:"]
["-G",null,null,null,null,null,null,null,"a) the party that grants the service arrangement (the grantor) is a public sector entity, including a governmental body, or a private sector entity to which the responsibility for the service has been devolved;"]
["-G",null,null,null,null,null,null,null,"b) the operator is responsible for at least some of the management of the infrastructure and related services and does not merely act as an agent on behalf of the grantor;"]
["-G",null,null,null,null,null,null,null,"c) the contract sets the initial prices to be levied by the operator and regulates price revision over the period of the service arrangement; and"]
["-G",null,null,null,null,null,null,null,"d) the operator is obliged to hand over the infrastructure to the grantor in a specified condition at the end of the periods of the arrangement, for little or no incremental consideration, irrespective of which party initially financed it."]
["-G",null,null,null,null,null,null,null,"IFRIC 12:AG1-AG8 provides guidance on determining whether public-to-private service concession arrangements are within the scope of IFRIC 12."]
["-G",null,null,null,null,null,null,"IFRIC 12:7-8","IFRIC 12 applies to both: infrastructure that the operator constructs or acquires from a third party for the purpose of the service arrangement; and existing infrastructure to which the grantor gives the operator access for the purpose of the service arrangement. IFRIC 12 does not specify the accounting for infrastructure that was held and recognised as property, plant and equipment by the operator before entering into the arrangement. The derecognition requirements of IAS 16 apply to such infrastructure."]
["-G",null,null,null,null,null,null,"IFRIC 12:9","IFRIC 12 does not specify the accounting by grantors."]
[null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Treatment of the operator’s rights over infrastructure"]
[null,null,null,"12A",1,"12A","12A",null,"Is the entity a private sector operator that is party to a service concession arrangement within the scope of IFRIC 12?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["12A-Y",null,null,"12AC1",2,"12A"," ","IFRIC 12:11","Has the entity not recognised infrastructure within the scope of this Interpretation as property, plant and equipment of the operator?"]
["12A-Y","12AC1-G",null,null,null,null,null,"IFRIC 12:11","Note: The contractual service arrangement does not convey the right to control the use of the public service infrastructure to the operator."]
["12A-Y",null,null,null,null,null,null,null,"Recognition and measurement of arrangement consideration"]
["12A-Y",null,null,"12AC3",2,"12A",null,"IFRIC 12:13","Has the operator recognised and measured revenue in accordance with IFRS 15 for the services it performs?"]
["12A-Y","12AC3-G",null,null,null,null,null,"IFRIC 12:13","The nature of the consideration determines its subsequent accounting treatment. The subsequent accounting for consideration received as a financial asset and as an intangible asset is detailed in paragraphs 23–26 below."]
["OR,12A-Y,12B-Y,12C-Y",null,null,null,null,null,null,null,"Construction and upgrade services"]
["12A-Y",null,null,"12AC4",2,"12A",null,"IFRIC 12:14","Has the operator accounted for construction or upgrade services in accordance with IFRS 15?"]
["12A-Y",null,null,"12AC6",2,"12A",null,"IFRIC 12:15","Has the operator that provides construction or upgrade services recognised the consideration received or receivable in accordance with IFRS 15?"]
["12A-Y","12AC6-G",null,null,null,null,null,"IFRIC 12:15","The consideration may be rights to: a) a financial asset, or b) an intangible asset."]
[null,null,null,"12B",1,"12B","12B",null,"Has the entity recognised a financial asset in respect of a service concession arrangement in accordance with IFRIC 12?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["12B-Y",null,null,"12BC1",2,"12B",null,"IFRIC 12:16","Has the entity recognised a financial asset to the extent that it has an unconditional contractual right to receive cash or another financial asset from or at the direction of the grantor for the construction services?"]
["12B-Y","12BC1-G",null,null,null,null,null,null,"Note: The operator has an unconditional right to receive cash if the grantor contractually guarantees to pay the operator (a) specified or determinable amounts or (b) the shortfall, if any, between amounts received from users of the public service and specified or determinable amounts, even if payment is contingent on the operator ensuring that the infrastructure meets specified quality or efficiency requirements."]
["12B-Y",null,null,"12BC2",2,"12B",null,"IFRIC 12:23","Has the entity accounted for the financial asset arising from the service concession arrangement in accordance with the requirements of IAS 32, IFRS 7 and IFRS 9?"]
["12B-Y",null,null,"12BC4",2,"12B",null,"IFRIC 12:24","The amount due from or at the direction of the grantor is accounted for in accordance with IFRS 9 as:"]
["12B-Y",null,null,null,null,null,null,null,"a) at amortised cost; or"]
["12B-Y",null,null,null,null,null,null,null,"b) fair value through other comprehensive income; or"]
["12B-Y",null,null,null,null,null,null,null,"c) fair value through profit or loss."]
["12B-Y",null,null,"12BC5",2,"12B",null,"IFRIC 12:25","If the amount due from the grantor is accounted for at amortised cost or at fair value through other comprehensive income, IFRS 9 requires interest calculated using the effective interest method to be recognised in profit or loss."]
[null,null,null,"12C",1,"12C","12C",null,"Has the entity recognised an intangible asset in respect of a service concession arrangement in accordance with IFRIC 12?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["12C-Y",null,null,null,null,"12C"," ","IFRIC 12:17","Has the entity recognised an intangible asset to the extent that it receives a right (a licence) to charge users of the public service?"]
["12C-Y",null,null,"12CC1",2,"12C"," ","IFRIC 12:26","Has the entity accounted for the intangible asset arising from the service concession arrangement in accordance with the requirements of IAS 38?"]
["12C-Y","12CC1-G",null,null,null,null,null,"IFRIC 12:26","Note: Paragraphs 45-47 of IAS 38 provide guidance on measuring intangible assets acquired in exchange for a non-monetary asset or assets or a combination of monetary and non-monetary assets."]
["OR,12B-Y,12C-Y",null,null,"12CC2",2,"12B, 12C"," ","IFRIC 12:18","Has the entity accounted separately for each component of the operator's consideration when the entity is paid for the construction services partly by a financial asset and partly by an intangible asset?"]
["OR,12B-Y,12C-Y",null,null,"12CC4",2,"12B, 12C",null,"IFRIC 12:18","Has the operator recognised the consideration received or receivable for both components initially in accordance with IFRS 15?"]
["OR,12B-Y,12C-Y","12CC4-G",null,null,null,null,null,"IFRIC 12:19","The nature of the consideration given by the grantor to the operator shall be determined by reference to the contract terms and, when it exists, relevant contract law. The nature of the consideration determines the subsequent accounting as described in paragraphs 23–26. However, both types of consideration are classified as a contract asset during the construction or upgrade period in accordance with IFRS 15."]
["OR,12B-Y,12C-Y","12CC2-G",null,null,null,null,null,"IFRIC 12:27","Note: In accordance with paragraph 11, infrastructure items to which the operator is given access by the grantor for the purposes of the service arrangement are not recognised as property, plant and equipment of the operator. The grantor may also provide other items to the operator that the operator can keep or deal with as it wishes. If such assets form part of the consideration payable by the grantor for the services, they are not government grants as defined in IAS 20 Accounting for Government Grants and Disclosure of Government Assistance. Instead, they are accounted for as part of the transaction price as defined in IFRS 15."]
["12A-Y",null,null,null,null,null,null,null,"Operation services"]
["12A-Y",null,null,null,null,"12A",null,"IFRIC 12:20","Has the operator accounted for revenue and costs relating to operation services in accordance with IFRS 15?"]
["12A-Y",null,null,null,null,"12A"," ","IFRIC 12:21","Has the entity recognised and measured contractual obligations to maintain or restore infrastructure, except for any upgrade element (see paragraph 14 of the Interpretation), in accordance with IAS 37?"]
["OR,12B-Y,12C-Y",null,null,null,null,null,null,null,"Borrowing costs incurred by the operator"]
["12B-Y",null,null,"12B1",2,"12B-1",null,"IFRIC 12:22","Does the service concession arrangement give rise to a financial asset?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["12B-Y","12B1-Y",null,null,null,"12B-1"," ","IFRIC 12:22","Has the entity expensed borrowing costs attributable to the arrangement in accordance with IAS 23?"]
["12C-Y",null,null,"12C1",2,"12C-1",null,"IFRIC 12:22","Does the service concession arrangement give rise to an intangible asset?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["12C-Y","12C1-Y",null,"12C1C1",3,"12C-1"," ","IFRIC 12:22","Has the entity recognised borrowing costs attributable to the arrangement in accordance with IAS 23?"]
[null,null,null,null,null,null,null,null,"Transition"]
["-G",null,null,null,null,null,null,"IFRIC 12:29","Note: Subject to paragraph 30 (see below), changes in accounting policies are accounted for in accordance with IAS 8, i.e. retrospectively."]
["-G",null,null,null,null,null,null,"IFRIC 12:30","If, for any particular service arrangement, it is impracticable for an operator to apply this Interpretation retrospectively at the start of the earliest period presented, it shall:"]
["-G",null,null,null,null,null,null,null,"a) recognise financial assets and intangible assets that existed at the start of the earliest period presented;"]
["-G",null,null,null,null,null,null,null,"b) use the previous carrying amounts of those financial and intangible assets (however previously classified) as their carrying amounts as at that date; and"]
["-G",null,null,null,null,null,null,null,"c) test financial and intangible assets recognised at that date for impairment, unless this is not practicable, in which case the amounts shall be tested for impairment as at the start of the current period."]
[]
[null,null,null,null,null,null,null,null,"*End*"]

{"sheet":"SIC29P","index":81,"n_rows":30,"n_cols":11,"rows_kept":30,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"SIC 29","Service Concession Arrangements: Disclosures",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of SIC-29, which deals with what information should be disclosed in the notes in the financial statements of the operator and the grantor involved in a service concession arrangement. Under such arrangements, an entity (the operator) may enter into an arrangement with another entity (the grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements that are not service concession arrangements include an entity outsourcing the operation of its internal services (e.g. employee cafeteria, building maintenance, and accounting or information technology functions).",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"Following the implementation of IFRIC 12 Service Concession Arrangements, SIC-29 has been retitled and certain consequential amendments made. These consequential amendments are reflected in this section.",null,null,"Hide"]
["-G",null,null,null," ",null,null,"New or amended presentation/disclosure requirements effective for the first time ",null,null,"Yes"]
["-G",null,null,null," ",null,null,"IFRS 16, issued in January 2016, amended paragraph 5. An entity shall apply that amendment for annual reporting period beginning on or after 1 January 2019.",null,null,"No"]
["-G",null,null,null," ",null,null,"New or amended paragraphs not yet effective\n\nNone",null,null,"Guidance"]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,"SIC29",1,"SIC 29","SIC 29",null,"Was the entity an operator or a grantor under service concession arrangements?","Yes"]
["SIC29-G",null,null,null,null,null,"SIC 29:5","Certain aspects and disclosures relating to some service concession arrangements are already addressed by existing International Financial Reporting Standards (eg IAS 16 applies to acquisitions of items of property, plant and equipment, IFRS 16 applies to leases of assets, and IAS 38 applies to acquisitions of intangible assets). However, a service concession arrangement may involve executory contracts that are not addressed in International Financial Reporting Standards, unless the contracts are onerous, in which case IAS 37 applies. Therefore, this Interpretation addresses additional disclosures of service concession arrangements."]
[null,null,null,null," ",null,null,"If yes :"]
["SIC29-Y",null,null,null,"SIC 29",null,"SIC-29:6","All aspects of a service concession arrangement shall be considered in determining the appropriate disclosures in the notes."]
["SIC29-Y",null,null,null,"SIC 29",null,null,"An operator and a grantor shall disclose the following in each period:"]
["SIC29-Y",null,null,null,"SIC 29",null,"SIC-29:6(a)","a) a description of the arrangement;"]
["SIC29-Y",null,null,null,"SIC 29",null,"SIC-29:6(b)","b) significant terms of the arrangement that may affect the amount, timing and certainty of future cash flows (e.g. the period of the concession, re-pricing dates and the basis upon which re-pricing or re-negotiation is determined);"]
["SIC29-Y",null,null,null,"SIC 29",null,"SIC-29:6(c)","c) the nature and extent (e.g. quantity, time period or amount as appropriate) of:"]
["SIC29-Y",null,null,null,"SIC 29",null,null,"i) rights to use specified assets;"]
["SIC29-Y",null,null,null,"SIC 29",null,null,"ii) obligations to provide or rights to expect provision of services;"]
["SIC29-Y",null,null,null,"SIC 29",null,null,"iii) obligations to acquire or build items of property, plant and equipment;"]
["SIC29-Y",null,null,null,"SIC 29",null,null,"iv) obligations to deliver or rights to receive specified assets at the end of the concession period;"]
["SIC29-Y",null,null,null,"SIC 29",null,null,"v) renewal and termination options; and"]
["SIC29-Y",null,null,null,"SIC 29",null,null,"vi) other rights and obligations (e.g. major overhauls); and"]
["SIC29-Y",null,null,null,"SIC 29",null,"SIC-29:6(d)","d) changes in the arrangement occurring during the period; and"]
["SIC29-Y",null,null,null,"SIC 29",null,"SIC-29:6(e)","e) how the service arrangement has been classified."]
["SIC29-Y",null,"SIC29C1",2,"SIC 29",null,"SIC-29: 6A","An operator shall disclose the amount of revenue and profits or losses recognised in the period on exchanging construction services for a financial asset or an intangible asset."]
["SIC29-Y","SIC29C1-G",null,null,null,null,"SIC-29:7","Note: The disclosures required by paragraph 6 of SIC- 29 (see above) should be provided individually for each service concession arrangement or in aggregate for each class of service concession arrangements. A class is a grouping of service concession arrangements involving services of a similar nature (e.g. toll collections, telecommunications and water treatment services)."]
[]
[null,null,null,null,null,null,null,"*End*"]

{"sheet":"IFRIC17A","index":82,"n_rows":39,"n_cols":7,"rows_kept":39,"cut":false,"hidden":false,"merged":[]}
[null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,"IFRIC 17","Distributions of Non-cash Assets to Owners ",null,null,"No"]
[null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,"IFRIC 17:1","This section of the questionnaire addresses IFRIC 17. Sometimes an entity distributes assets other than cash (non-cash assets) as dividends to its owners acting in their capacity as owners. In those situations, an entity may also give its owners a choice of receiving either non-cash assets or a cash alternative. IFRIC 17 gives guidance on how an entity should account for such distributions.",null,null,"Guidance"]
[null,null,"IFRIC 17:2","IAS 1 requires an entity to present details of dividends recognised as distributions to owners either in the statement of changes in equity or in the notes to the financial statements.",null,null,"Show"]
[null,null,"IFRIC 17:9","When an entity declares a distribution and has an obligation to distribute the assets concerned to its owners, it must recognise a liability for the dividend payable. Consequently, this Interpretation addresses the following issues:",null,null,"Hide"]
[null,null,null,"a)      When should the entity recognise the dividend payable?",null,null,"Yes"]
[null,null,null,"b)      How should an entity measure the dividend payable?",null,null,"No"]
[null,null,null,"c)       When an entity settles the dividend payable, how should it account for any difference between the carrying amount of the assets distributed and the carrying amount of the dividend payable?",null,null,"Guidance"]
[null,null,null,"For additional Guidance, select \"Show\" in the next column"]
[null,null,null,"New or amended paragraphs effective for the first time\n\nNone\n"]
[null,null,null,"New or amended paragraphs not yet effective\n\nNone"]
[null,null,null,"SCOPE NOTE"]
[null,null,"IFRIC 17:3","This Interpretation applies to the following types of non-reciprocal distributions of assets by an entity to its owners acting in their capacity as owners:"]
[null,null,null,"a)      distributions of non-cash assets (e.g. items of property, plant and equipment, businesses as defined in IFRS 3, ownership interests in another entity or disposal groups as defined in IFRS 5); and"]
[null,null,null,"b)      distributions that give owners a choice of receiving either non-cash assets or a cash alternative."]
[null,null,"IFRIC 17:4","This Interpretation applies only to distributions in which all owners of the same class of equity instruments are treated equally."]
[null,null,"IFRIC 17:5","This Interpretation does not apply to a distribution of a non-cash asset that is ultimately controlled by the same party or parties before and after the distribution. This exclusion applies to the separate, individual and consolidated financial statements of an entity that makes the distribution."]
[null,null,"IFRIC 17:6","In accordance with paragraph 5, this Interpretation does not apply when the non-cash asset is ultimately controlled by the same parties before and after the distribution. Paragraph B2 of IFRS 3 states that 'A group of individuals shall be regarded as controlling an entity when, as a result of contractual arrangements, they collectively have the power to govern its financial and operating policies so as to obtain benefits from its activities.' Therefore, for a distribution to be outside the scope of this Interpretation on the basis that the same parties control the asset before and after the distribution, a group of individual shareholders receiving the distribution must have, as a result of contractual arrangements, such ultimate collective power over the entity making the distribution. "]
[null,null,"IFRIC 17:7","In accordance with paragraph 5, this Interpretation does not apply when an entity distributes some of its ownership interests in a subsidiary but retains control of the subsidiary. The entity making a distribution that results in the entity recognising a non-controlling interest in its subsidiary accounts for the distribution in accordance with IFRS 10. "]
[null,null,"IFRIC 17:8","This Interpretation addresses only the accounting by an entity that makes a non-cash asset distribution. It does not address the accounting by shareholders who receive such a distribution."]
["TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,"When to recognise a dividend payable"]
["17A","17A",null,"Has the entity distributed assets other than cash as dividends to its owners acting in their capacity as owners?"]
[" ",null,null,"If yes :"]
["17A"," ","IFRIC 17:10","Has the entity recognised the liability to pay a dividend when the dividend is appropriately authorised and is no longer at the discretion of the entity?"]
[null,null,null,"Note: \n\nThe date when the dividend is appropriately authorised and is no longer at the discretion of the entity is either:"]
[null,null,null,"When declaration of the dividend, e.g. by management or the board of directors, is approved by the relevant authority, e.g. the shareholders, of the jurisdiction requires such approval, or"]
[null,null,null,"When the dividend is declared, e.g. by management or the board of directors, if the jurisdiction does not require further approval."]
[null,null,null,"Measurement of a dividend payable"]
["17A"," ","IFRIC 17:11","Has the entity measured a liability to distribute non-cash assets as a dividend to its owners at the fair value of the assets to be distributed?"]
["17A-1"," ","IFRIC 17:12","Has the entity given its owners a choice of receiving either a non-cash asset or a cash alternative?"]
[null,null,null,"If yes :"]
["17A-1"," ","IFRIC 17:12","Has the entity estimated the dividend payable by considering both the fair value of each alternative and the associated probability of owners selecting each alternative?"]
["17A-1"," ","IFRIC 17:13","Has the entity, at the end of each reporting period and at the date of settlement, reviewed and adjusted the carrying amount of the dividend payable, with any changes in the carrying amount of the dividend payable recognised in equity as adjustments to the amount of the distribution?"]
[null,null,null,"Accounting for any difference between the carrying amount of the assets distributed and the carrying amount of the dividend payable when an entity settles the dividend payable"]
["17B","17B",null,"Has there been any difference between the carrying amount of the assets distributed and the carrying amount of the dividend payable when the entity has settled the dividend payable?"]
[" ",null,null,"If yes :"]
["17B",null,"IFRIC 17:14","Has the entity recognised the difference, if any, between the carrying amount of the assets distributed and the carrying amount of the dividend payable in profit or loss, when the entity settled the dividend payable?"]

{"sheet":"IFRIC17P","index":83,"n_rows":26,"n_cols":7,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
[null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,"IFRIC 17","Distributions of Non-cash Assets to Owners",null,null,"No"]
[null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IFRIC 17 which provides guidance on distribution of non-cash assets to owners.",null,null,"Guidance"]
[null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Show"]
[null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone\n",null,null,"Hide"]
[null,null,null,"New or amended paragraphs not yet effective\n\nNone",null,null,"Yes"]
["TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments","No"]
["17A","17A",null,"Has the entity distributed non-cash assets as dividends to its owners?","Yes",null,"Guidance"]
[null,null,null,"if yes"]
[null,null,"IFRIC 17:15","An entity shall present the difference described in paragraph 14 of IFRIC 17 as a separate line item in profit or loss."]
[null,null,"IFRIC 17:14","Note:   When an entity settles the dividend payable, it shall recognise the difference, if any between the carrying amount of the assets distributed and the carrying amount of the dividend payable in profit or loss."]
[null,null,"IFRIC 17:16","An entity shall disclose the following information, if applicable:"]
[null,null,null,"a)      the carrying amount of the dividend payable at the beginning and end of the period; and"]
[null,null,null,"b)      the increase or decrease in the carrying amount recognised in the period in accordance with paragraph 13 of IFRIC 17 as result of a change in the fair value of the assets to be distributed."]
[null,null,"IFRIC 17:13","Note:    At the end of each reporting period and at the date of settlement, the entity shall review and adjust the carrying amount of the dividend payable, with any changes in the carrying amount of the dividend payable recognised in equity as adjustments to the amount of the distribution."]
[null,null,"IFRIC 17:17","If, after the end of a reporting period but before the financial statements are authorised for issue, an entity declares a dividend to distribute a non-cash asset, it shall disclose:"]
[null,null,null,"a)      the nature of the asset to be distributed;"]
[null,null,null,"b)      the carrying amount of the asset to be distributed as of the end of the reporting period; and"]
[null,null,null,"c)       the fair value of the asset to be distributed as of the end of the reporting period, if it is different from its carrying amount, and the information about the method(s) used to measure that fair value required by paragraphs 93(b), (d), (g) and (i) and 99 of IFRS 13 Fair Value Measurement."]
[null,null,null,"Note:    Paragraphs 93(b), (d), (g) and (i) and 99 of IFRS 13 requires disclosure of the following:"]
[null,null,"IFRS 13:93(b)","(a) for recurring and non-recurring fair value measurements, the level of the fair value hierarchy within which the fair value measurements are categorised in their entirety (Level 1,2 or 3)"]
[null,null,"IFRS 13:93(d)","(b) for recurring and non-recurring fair value measurements categorised within Level 2 and Level 3 of the fair value hierarchy, a description of the valuation technique(s) and the inputs used in the fair value measurement. If there has been a change in valuation technique (eg changing from a market approach to an income approach or the use of an additional valuation technique), the entity shall disclose that change and the reason(s) for making it. For fair value measurements categorised within Level 3 of the fair value hierarchy, an entity shall provide quantitative information about the significant unobservable inputs used in the fair value measurement. An entity is not required to create quantitative information to comply with this disclosure requirement if quantitative unobservable inputs are not developed by the entity when measuring fair value (eg when an entity uses prices from prior transactions or third-party pricing information without adjustment). However, when providing this disclosure an entity cannot ignore quantitative unobservable inputs that are significant to the fair value measurement and are reasonably available to the entity. \n"]
[null,null,"IFRS 13:93(g)","(c) for recurring and non-recurring fair value measurements categorised within Level 3 of the fair value hierarchy, a description of the valuation processes used by the entity (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period). \n"]
[null,null,"IFRS 13:93(i)","(d) for recurring and non-recurring fair value measurements, if the highest and best use of a non-financial asset differs from its current use, an entity shall disclose that fact and why the non-financial asset is being used in a manner that differs from its highest and best use."]
[null,null,"IFRS 13:99","(e)  An entity shall present the quantitative disclosures required by this IFRS in a tabular format unless another format is more appropriate.\n"]

{"sheet":"IFRIC19A","index":84,"n_rows":54,"n_cols":13,"rows_kept":54,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,null,"IFRIC 19","Extinguishing Financial Liabilities with Equity Instruments",null,null,"No"]
[null,null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments. A debtor and creditor might renegotiate the terms of a financial liability with the result that the debtor extinguishes the liability fully or partially by issuing equity instruments to the creditor. These transactions are sometimes referred to as ‘debt for equity swaps’. IFRIC 19 gives guidance on how an entity should account for such transactions.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"IFRIC 19:4","IFRIC 19 addresses the following issues:",null,null,"Show"]
[null,null,null,null,null,null,null,null,null,"a)     Are an entity’s equity instruments issued to extinguish all or part of a financial liability ‘consideration paid’ in accordance with paragraph 3.3.3 of IFRS 9 Financial Instruments?",null,null,"Hide"]
[null,null,null,null,null,null,null,null,null,"(b)      How should an entity initially measure the equity instruments issued to extinguish such a financial liability?"]
[null,null,null,null,null,null,null,null,null,"(c)     How should an entity account for any difference between the carrying amount of the financial liability extinguished and the initial measurement amount of the equity instruments issued?"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[null,null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). "]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time"]
["-G",null,null,null,null,null,null,null,null,"None"]
["-G",null,null,null,null,null,null,null,null,"New or amended paragraphs not yet effective"]
["-G",null,null,null,null,null,null,null,null,"Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, amended the footnote to the Reference section of IFRIC 19 following the revision of the Conceptual Framework. The footnote clarifys that, for the purpose of applying IFRIC 19, an entity should refer to the 2001 Framework for the Preparation and Presentation of Financial Statements rather than the Conceptual Framework for Financial Reporting issued in March 2018. An entity shall apply that amendment when it applies the revised Conceptual Framework. "]
["-G",null,null,null,null,null,null,null,null,"SCOPE NOTE"]
["-G",null,null,null,null,null," ",null,"IFRIC 19:2","This Interpretation addresses the accounting by an entity when the terms of a financial liability are renegotiated and result in the entity issuing equity instruments to a creditor of the entity to extinguish all or part of the financial liability. It does not address the accounting by the creditor."]
["-G",null,null,null,null,null,null,null,"IFRIC 19:3"," An entity shall not apply this Interpretation to transactions in situations where:"]
["-G",null,null,null,null,null,null,null,null,"(a)  the creditor is also a direct or indirect shareholder and is acting in its capacity as a direct or indirect existing shareholder. "]
["-G",null,null,null,null,null," ",null,null,"(b)  the creditor and the entity are controlled by the same party or parties before and after the transaction and the substance of the transaction includes an equity distribution by, or contribution to, the entity. "]
["-G",null,null,null,null,null,null,null,null," (c)  extinguishing the financial liability by issuing equity shares is in accordance with the original terms of the financial liability."]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,"Are equity instruments issued to extinguish all or part of a financial liability ‘consideration paid’?"]
[null,null,null,null,"19A",1,"19A","19A","IFRIC 19:5","Has the entity renegotiated the terms of a financial liability with the result that the entity is issuing equity instruments to a creditor of the entity to extinguish all or part of the financial liability?","Yes"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19A-Y",null,null,null,"19AC2",2,"19A",null,"IFRIC 19:5","Has the entity removed a financial liability (or part of a financial liability) from its statement of financial position when, and only when, it is extinguished in accordance with paragraph 3.3.1 of IFRS 9?"]
["19A-Y","19AC2-G",null,null,null,null,null,null,"IFRIC 19:5","Note: The issue of an entity’s equity instruments to a creditor to extinguish all or part of a financial liability is consideration paid in accordance with paragraph 3.3.3 of IFRS 9."]
["19A-Y",null,null,null,null,null,null,null,null,"Initial measurement of equity instruments issued to extinguish a financial liability"]
["19A-Y",null,null,null,null,null,"19A",null,"IFRIC 19:9","Have the equity instruments issued been recognised initially and measured at the date the financial liability (or part of that liability) is extinguished?"]
["19A-Y",null,null,null,"19A1",2,"19A-1",null,"IFRIC 19:6","Has the entity, when equity instruments issued to a creditor to extinguish all or part of a financial liability recognised initially the equity instruments issued at their fair value, unless that fair value cannot be reliably measured?"]
[null,null,null,null,null,null," ",null,null,"If No:"]
["19A-Y","19A1-N",null,null,"19A1C1",3,"19A-1",null,"IFRIC 19:7","If the fair value of the equity instruments issued cannot be reliably measured, have the equity instruments been measured to reflect the fair value of the financial liability extinguished?"]
["19A-Y","19A1-N","19A1C1-G",null,null,null,null,null,"IFRIC 19:7","Note: In measuring the fair value of a financial liability extinguished that includes a demand feature (e.g. a demand deposit) paragraph 47 of IFRS 13 is not applied."]
["19A-Y",null,null,null,"19A2",2,"19A-2",null,"IFRIC 19:8","Is only part of the financial liability extinguished?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19A-Y","19A2-Y",null,null,"19A21",3,"19A-2-1",null,"IFRIC 19:8","Has the entity assessed whether some of the consideration paid relates to a modification of the terms of the liability that remains outstanding?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19A-Y","19A2-Y","19A21-Y",null,"19A21C1",4,"19A-2-1",null,"IFRIC 19:8","Has the entity allocated the consideration paid between the part of the liability extinguished and the part of the liability that remains outstanding? "]
["19A-Y","19A2-Y","19A21-Y","19A21C1-G",null,null,null,null,"IFRIC 19:8","Note: The entity shall consider all relevant facts and circumstances relating to the transaction in making this allocation."]
["19A-Y",null,null,null,null,null,null,null,null,"Accounting for any difference between the carrying amount of the financial liability extinguished and the initial measurement amount of the equity instruments issued"]
["19A-Y",null,null,null,null,null,"19A",null,"IFRIC 19:9","Has the difference between the carrying amount of the financial liability (or part of a financial liability) extinguished, and the consideration paid, been recognised in profit or loss, in accordance with paragraph 3.3.3 of IFRS 9? "]
["19A-Y",null,null,null,"19A3",2,"19A-3",null,null,"Is only part of the financial liability extinguished?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19A-Y","19A3-Y",null,null,"19A3C1",3,"19A-3",null,"IFRIC 19:10","When only part of the financial liability is extinguished, has consideration been allocated in accordance with paragraph 8 of IFRIC 19? "]
["19A-Y","19A3-Y","19A3C1-G",null,null,null,null,null,"IFRIC 19:10","Note: The consideration allocated to the remaining liability shall form part of the assessment of whether the terms of that remaining liability have been substantially modified."]
["19A-Y","19A3-Y",null,null,"19A31",3,"19A-3-1",null,"IFRIC 19:10","Has the remaining liability been substantially modified? "]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["19A-Y","19A3-Y","19A31-Y",null,null,null,"19A-3-1",null,"IFRIC 19:10","Has the entity accounted for the modification as the extinguishment of the original liability and the recognition of a new liability as required by paragraph 3.3.2 of IFRS 9?"]
["19A-Y",null,null,null,null,null,null,null,null,"Effective date"]
["19A-Y",null,null,null,null,null,"19A",null,"IFRIC 19:12","An entity shall apply this Interpretation for annual periods beginning on or after 1 July 2010. "]
["19A-Y",null,null,null,null,null,"19A",null,"IFRIC 19:13","An entity shall apply a change in accounting policy in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors from the beginning of the earliest comparative period presented. \n"]
[]
[null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRIC19P","index":85,"n_rows":61,"n_cols":10,"rows_kept":61,"cut":false,"hidden":false,"merged":[]}
["p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,"IFRIC 19","Extinguishing Financial Liabilities with Equity Instruments ",null,null,"No"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of IFRIC 19 which provides guidance on extinguishing financial liabilities with equity instruments.",null,null,"Guidance"]
[null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Show"]
["-G",null,null,null,null,null,"Note: This checklist assumes that IFRS 9 has been adopted. For those entities that have not yet adopted IFRS 9, or have chosen to apply the hedge accounting requirements in IAS 39, references to IFRS 9 should be read as references to IAS 39, where appropriate (refer to IAS 39 tabs). ",null,null,"Hide"]
["-G",null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\n",null,null,"Yes"]
["-G",null,null,null,null,null,"None",null,null,"No"]
["-G",null,null,null,null,null,"New or amended paragraphs not yet effective",null,null,"Guidance"]
["-G",null,null,null,null,null,"Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, amended the footnote to the Reference section of IFRIC 19 following the revision of the Conceptual Framework. The footnote clarifys that, for the purpose of applying IFRIC 19, an entity should refer to the 2001 Framework for the Preparation and Presentation of Financial Statements rather than the Conceptual Framework for Financial Reporting issued in March 2018. An entity shall apply that amendment when it applies the revised Conceptual Framework. "]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,"19A",1,"19A","19A",null,"Has the entity issued equity instruments to extinguish all or part of a financial liability?","Yes"]
[null,null,null,null,null,null,"If yes :"]
["19A-Y",null,null,null,null,"IFRIC 19:11","An entity shall disclose a gain or loss recognised in accordance with paragraphs 9 and 10 of IFRIC 19 as a separate line item in profit or loss or in the notes. "]
["19A-Y",null,null,null,null,null,"Adoption of amendments to Standard in advance of effective date"]
["19A-Y",null,null,null,null,"IFRIC 19:12","An entity shall apply this Interpretation for annual periods beginning on or after 1 July 2010. "]
[]
[null,null,null,null,null,null,"*End*"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"Yes"]

{"sheet":"IFRIC20A","index":86,"n_rows":58,"n_cols":12,"rows_kept":58,"cut":false,"hidden":false,"merged":[[25,9,28,9]]}
["p/c","p/c","p/c","p/c","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,"IFRIC 20","Stripping Costs in the Production Phase of a Surface Mine",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,"This section of the questionnaire addresses IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine. IFRIC 20 applies to waste removal costs that are incurred in surface mining activity during the production phase of the mine. In surface mining operations, entities may find it necessary to remove mine waste materials to access mineral ore deposits. The waste material removed during the production phase will often be a combination of ore and waste that can vary in ratio. The removal of materials with a low ratio of ore to waste may produce some usable inventory as well as providing access to deeper levels of material that have a higher ratio of ore to waste. IFRIC 20 considers when and how to account separately for these two benefits, as well as how to measure these benefits both initially and subsequently.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"IFRIC 20:7","IFRIC 20 addresses the following issues:",null,null,"Show"]
[null,null,null,null,null,null,null,null,"a)     When and how should an entity recognise a stripping activity asset?",null,null,"Hide"]
[null,null,null,null,null,null,null,null,"b)     How should an entity initially measure the stripping activity asset?",null,null,"Yes"]
[null,null,null,null,null,null,null,null,"c)     How should an entity subsequently measure the stripping activity asset?",null,null,"No"]
[null,null,null,null,null,null,null,null,"IFRIC 20 is effective for annual periods beginning on or after 1 January 2013 with early application permitted.  ",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs effective for the first time"]
["-G",null,null,null,null,null,null,null,"None"]
["-G",null,null,null,null,null,null,null,"New or amended paragraphs not yet effective"]
["-G",null,null,null,null,null,null,null,"Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, added a footnote to the Reference section of IFRIC 20 following the revision of the Conceptual Framework. The footnote clarifys that, for the purpose of applying IFRIC 20, an entity should refer to the 2010 Conceptual Framework for Financial Reporting rather that to the revised Conceptual Framework issued in March 2018. An entity shall apply that amendment when it applies the revised Conceptual Framework. "]
["-G",null,null,null,null,null,null,null,"SCOPE NOTE"]
["-G",null,null,null,null," ",null,"IFRIC 20:6","This Interpretation applies to waste removal costs that are incurred in surface mining activity during the production phase of the mine (‘production stripping costs’). "]
[null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,"Recognition of production stripping costs as an asset"]
[null,null,null,"20A",1,"20A","20A",null,"Will a benefit from stripping activity be realised?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20A-Y",null,null,"20A1",2,"20A-1",null,"IFRIC 20:8","Will the benefit from the stripping activity be realised in the form of inventory produced?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20A-Y","20A1-Y",null,null,null,"20A-1",null,"IFRIC 20:8","Has the entity accounted for the costs of the stripping activity in accordance with the principles of IAS 2 Inventories (see IAS2A). "]
["20A-Y",null,null,"20A2",2,"20A-2",null,"IFRIC 20:8","Will the benefit from the stripping activity be realised in the form of improved access to ore?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20A-Y","20A2-Y",null,"20A21",3,"20A-2-1",null,"IFRIC 20:9","Have all of the following conditions been met?"]
["20A-Y","20A2-Y",null,null,null,null,null,null,"a) it is probable that the future economic benefit (improved access to the ore body) associated with the stripping activity will flow to the entity;"]
["20A-Y","20A2-Y",null,null,null,null,null,null,"b) the entity can identify the component of the ore body for which access has been improved; and"]
["20A-Y","20A2-Y",null,null,null,null,null,null,"c) the costs relating to the stripping activity associated with that component can be measured reliably."]
[null,null,null,null,null," ",null,null,"If yes :"]
["20A-Y","20A2-Y","20A21-Y",null,null,"20A-2-1",null,"IFRIC 20:8, 10, 11","Has the entity recognised the cost as an addition to, or as an enhancement of, an existing asset (classified as tangible or intangible asset according to the nature of the existing asset of which it forms part) (the 'stripping activity asset')?"]
["20A-Y","20A2-Y","20A21-Y",null,null,"20A-2-1",null,"IFRIC 20:10","Has the entity accounted for the stripping activity asset  as an addition / enhancement of an existing asset?"]
["20A-Y","20A2-Y","20A21-Y",null,null,"20A-2-1",null,"IFRIC 20:11","Has the entity classified (tangible / intangible) the stripping activity asset as the same as the existing asset's?"]
[null,null,null,null,null,null,null,null,"Measurement of the stripping activity asset"]
[null,null,null,"20B",1,"20B","20B",null,"Has the entity recognised a stripping activity asset?"]
[null,null,null,null,null," ",null,null,"If yes :"]
["20B-Y",null,null,null,null," ",null,null,"Initial measurement of the stripping activity asset"]
["20B-Y",null,null,"20BC1",2,"20B",null,"IFRIC 20:12","Was the stripping activity asset initially measured at cost?"]
["20B-Y","20BC1-G",null,null,null,null,null,"IFRIC 20:12","Note: The initial measurement of the stripping activity asset should be the accumulation of costs directly incurred to perform the stripping activity that improves access to the identified component of ore, plus an allocation of directly attributable overhead costs."]
["20B-Y","20BC1-G",null,null,null,null,null,"IFRIC 20:BC12","Examples of the types of costs that the IFRS Interpretations Committee would expect to be included as directly attributable overhead costs would include an allocation of salary costs of the mine supervisor overseeing that component of the mine and an allocation of rental costs of any equipment that was hired specifically to perform the stripping activity."]
["20B-Y",null,null,"20BC2",2,"20B",null,"IFRIC 20:12","Has the entity not included costs associated with incidental operations within the cost of the stripping activity asset?"]
["20B-Y","20BC2-G",null,null,null,null,null,"IFRIC 20:12","Note: Incidental costs refer to costs which are incurred at the same time as the production stripping activity, but which are not necessary for the production stripping activity to continue as planned."]
["20B-Y",null,null,"20B1",2,"20B-1",null,"IFRIC 20:13","Are the costs of the stripping activity asset and the inventory produced separately identifiable?"]
[null,null,null,null,null," ",null,null,"If no :"]
["20B-Y","20B1-N",null,"20BC1C1",3,"20B-1",null,"IFRIC 20:13","Has the entity allocated the production stripping costs between the inventory produced and the stripping asset using an allocation basis that is based on a relevant production measure calculated for the identified component of the ore body?"]
["20B-Y","20B1-N","20BC1C1-G",null,null,null,null,"IFRIC 20:13","Note: The production measure should be used as a benchmark to identify the extent to which the additional activity of creating a future benefit has taken place. Examples of such a measure include cost of inventory produced compared with expected cost, volume of waste extracted compared with expected volume for a given volume of ore production and mineral content of the ore extracted compared with expected mineral content to be extracted for a given quantity of ore produced."]
["20B-Y",null,null,null,null," ",null,null,"Subsequent measurement of the stripping activity asset"]
["20B-Y",null,null,null,null,"20B",null,"IFRIC 20:14","Has the stripping activity asset been carried at either its cost or its revalued amount less depreciation or amortisation and less impairment losses consistently with the existing asset of which it is part?"]
["20B-Y",null,null,"20BC3",2,"20B",null,"IFRIC 20:15","Has the stripping activity asset been depreciated or amortised on a systematic basis, over the expected useful life of the identified component of the ore body that becomes more accessible as a result of the stripping activity. "]
["20B-Y","20BC3-G",null,null,null," ",null,"IFRIC 20:15","Note:\n\nThe units of production method should be applied unless another method is more appropriate."]
["20B-Y","20BC3-G",null,null,null,null,null,"IFRIC 20:16","The expected useful life of the identified component of the ore body will differ from the expected useful life of the mine itself and the related life-of-mine assets, unless the stripping activity provides improved access to the whole of the remaining ore body (e.g. towards the end of a mine's useful life when the identified component represents the final part of the ore body to be extracted)."]
[]
[null,null,null,null,null,null,null,null,"*END*"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,"  "]

{"sheet":"IFRIC21A","index":87,"n_rows":48,"n_cols":11,"rows_kept":48,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,"IFRIC 21","Levies",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the questionnaire addresses IFRIC 21 Levies. IFRIC 21 addresses the accounting for a liability to pay a levy if that liability is within the scope of IAS 37. It also addresses the accounting for a liability to pay a levy whose timing and amount is certain. This Interpretation does not address the accounting for the costs that arise from recognising a liability to pay a levy. Entities should apply other Standards to decide whether the recognition of a liability to pay a levy gives rise to an asset or\nan expense.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column"]
["-G",null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\nNone",null,null,"Show"]
["-G",null,null,null,null,null,null,"New or amended paragraphs not yet effective\n\nNone",null,null,"Hide"]
["-G",null,null,null,null,null,"IFRIC 21:4","For the purposes of this Interpretation, a levy is an outflow of resources embodying economic benefits that is imposed by governments on entities in accordance with legislation (i.e. laws and/or regulations), other than: (a) those outflows of resources that are within the scope of other Standards (such as income taxes that are within the scope of IAS 12 Income Taxes); and (b) fines or other penalties that are imposed for breaches of the legislation. ‘Government’ refers to government, government agencies and similar bodies whether local, national or international.",null,null,"Yes"]
["-G",null,null,null,null,null,"IFRIC 21:5","A payment made by an entity for the acquisition of an asset, or for the rendering of services under a contractual agreement with a government, does not meet the definition of a levy.",null,null,"No"]
["-G",null,null,null,null,null,"IFRIC 21:6","An entity is not required to apply this Interpretation to liabilities that arise from emissions trading schemes.",null,null,"Guidance"]
["-G",null,null,null,null,null,"IFRIC 21:7","IFRIC 21 addresses the following issues:"]
["-G",null,null,null,null,null,null,"a)     what is the obligating event that gives rise to the recognition of a\nliability to pay a levy?"]
["-G",null,null,null,null,null,null,"b)     does economic compulsion to continue to operate in a future period\ncreate a constructive obligation to pay a levy that will be triggered by\noperating in that future period?"]
["-G",null,null,null,null,null,null,"c)     does the going concern assumption imply that an entity has a present obligation to pay a levy that will be triggered by operating in a future period?"]
["-G",null,null,null,null,null,null,"d) does the recognition of a liability to pay a levy arise at a point in time or does it, in some circumstances, arise progressively over time?"]
["-G",null,null,null,null,null,null,"e) what is the obligating event that gives rise to the recognition of a liability to pay a levy that is triggered if a minimum threshold is reached?"]
["-G",null,null,null,null,null,null,"f) are the principles for recognising in the annual financial statements and in the interim financial report a liability to pay a levy the same?"]
["-G",null,null,null,null,null,"IFRIC 21:2","This Interpretation addresses the accounting for a liability to pay a levy if that liability is within the scope of IAS 37. It also addresses the accounting for a liability to pay a levy whose timing and amount is certain."]
["-G",null,null,null,null,null,"IFRIC 21:3","This Interpretation does not address the accounting for the costs that arise from recognising a liability to pay a levy. Entities should apply other Standards to decide whether the recognition of a liability to pay a levy gives rise to an asset or an expense."]
["-G",null,null,null,null,null,"IFRIC 21:4","For the purposes of this Interpretation, a levy is an outflow of resources embodying economic benefits that is imposed by governments on entities in accordance with legislation (i.e. laws and/or regulations), other than: those outflows of resources that are within the scope of other Standards (such as income taxes that are within the scope of IAS 12 Income Taxes); and fines or other penalties that are imposed for breaches of the legislation. \n‘Government’ refers to government, government agencies and similar bodies whether local, national or international."]
["-G",null,null,null,null,null,"IFRIC 21:5","A payment made by an entity for the acquisition of an asset, or for the rendering of services under a contractual agreement with a government, does not meet the definition of a levy"]
["-G",null,null,null,null,null,"IFRIC 21:6","An entity is not required to apply this Interpretation to liabilities that arise from emissions trading schemes."]
["-G",null,null,null,null,null,null,"IFRIC 21 is effective for annual periods beginning on or after 1 January 2014 with early application permitted.  "]
["-G",null,null,null,null,null,null,"Notes on Scope:"]
["-G",null,null,null,null,null,"IFRIC 21:BC4","The Interpretations Committee noted that those levies do not meet the definition of income taxes provided in IAS 12 Income Taxes because they are not based on taxable profit."]
["-G",null,null,null,null,null,"IFRIC 21:BC5","The Interpretations Committee noted that IAS 37 does not apply to executory contracts unless they are onerous, so the Interpretations Committee decided that this Interpretation should therefore not apply to executory contracts unless they are onerous."]
["-G",null,null,null,null,null,"IFRIC 21:BC7","The Interpretations Committee noted that a payment made by an entity for the acquisition of an asset, or for the rendering of services under a contractual agreement with a government, does not meet the definition of a levy. For the purposes of this Interpretation, levies are imposed by governments and therefore do not arise from contractual agreements. Similarly, the Interpretations Committee noted that this Interpretation does not apply to the accounting for trade discounts and volume rebates agreed between a seller and a purchaser under a contractual agreement."]
["-G",null,null,null,null,null,"IFRIC 21:BC8","The Interpretations Committee decided that this Interpretation should not address the accounting for fines and other penalties. Fines and penalties are paid as a consequence of the breach of laws and/or regulations, whereas levies are paid as a consequence of complying with laws and/or regulations."]
["-G",null,null,null,null,null,"IFRIC 21:BC9","The Interpretations Committee decided that an entity should not be required to apply this Interpretation to liabilities that arise from emissions trading schemes."]
[null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,"Recognition of a levy"]
[null,null,"21B",1,"21B","21B","IFRIC 21:8","Has the entity recognised the obligating event that gives rise to a liability to pay a levy for an activity that triggers the payment of the levy, as identified by the legislation?","Yes"]
[null,null,null,null,null,null,null,"If yes :"]
["21B-G",null,null,null,null,null,"IFRIC 21:8","For example, if the activity that triggers the payment of the levy is the generation of revenue in the current period and the calculation of that levy is based on the revenue that was generated in a previous period, the obligating event for that levy is the generation of revenue in the current period. The generation of revenue in the previous period is necessary, but not sufficient, to create a present obligation."]
["21B-G",null,null,null,null,null,"IFRIC 21:9","An entity does not have a constructive obligation to pay a levy that will be triggered by operating in a future period as a result of the entity being economically compelled to continue to operate in that future period."]
["21B-G",null,null,null,null,null,"IFRIC 21:10","The preparation of financial statements under the going concern assumption does not imply that an entity has a present obligation to pay a levy that will be triggered by operating in a future period."]
["21B-G",null,null,null,null,null,"IFRIC 21:BC12","According to the definition in paragraph 10 of IAS 37, an obligating event is an event that creates a legal or constructive obligation that results in an entity having no realistic alternative to settling the obligation. According to paragraph 14(a) of IAS 37, a provision should be recognised only when an entity has a present obligation as a result of a past event. The Interpretations Committee noted that the main consequence of these requirements is that there can be only one single obligating event. The Interpretations Committee acknowledged that, in some circumstances, an obligating event can occur only if other events have occurred previously. For example, for some levies, the entity paying the levy must have undertaken an activity both in the previous and in the current periods in order to be obliged to pay the levy. The Interpretations Committee noted that the activity undertaken in the previous period is necessary, but not sufficient, to create a present obligation."]
["21B-G",null,null,null,null,null,"IFRIC 21:BC13","Consequently, the Interpretations Committee concluded that the obligating event that gives rise to a liability to pay a levy is the activity that triggers the payment of the levy, as identified by the legislation. In other words, the liability to pay a levy is recognised when the activity that triggers the payment of the levy occurs, as identified by the legislation."]
["21B-G",null,null,null,null,null,"IFRIC 21:BC17","When an entity is economically compelled to incur operating costs that relate to the future conduct of the business, that compulsion does not create a constructive obligation and thus does not lead to the entity recognising a liability. This point is illustrated in the examples accompanying IAS 37."]
["21B-Y",null,"21BC1",2,null,null,"IFRIC 21:11","Has the entity recognised the obligation to pay a levy progressively if the obligating event occurs over a period of time (i.e. if the activity that triggers the payment of the levy, as identified by the legislation, occurs over a period of time)?"]
["21B-Y","21BC1-G",null,null,null,null,"IFRIC 21:11","For example if the obligating event is the generation of revenue over a period of time, the corresponding liability is recognised as the entity generates that revenue."]
["21B-Y",null,"21BC2",2,null,null,"IFRIC 21:12","Has the entity recognised an obligation  to pay a levy that  is triggered when a minimum threshold is reached? \n"]
["21B-Y","21BC2-G",null,null,null,null,"IFRIC 21:12","For example, if the obligating event is the reaching of a minimum activity threshold (such as a minimum amount of revenue or sales generated or outputs produced), the corresponding liability is recognised when that minimum activity threshold is reached."]
["21B-Y",null,"21BC3",2,null,null,"IFRIC 21:13","Has the  entity applied the same recognition principles in the interim financial report that it applies in the annual financial statements?"]
["21B-Y","21BC3-G",null,null,null,null,"IFRIC 21:13","At interim financial statements: a liability to pay a levy (a) shall not be recognised if there is no present obligation to pay the levy at the end of the interim reporting period; and (b) shall be recognised if a present obligation to pay the levy exists at the end of the interim reporting period."]
["21B-Y",null,null,null,null,null,"IFRIC 21:14","Has the entity recognised an asset if it has prepaid a levy but does not yet have a present obligation to pay that levy? "]
[]
[null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRIC22A","index":88,"n_rows":20,"n_cols":10,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
["p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,"IFRIC 22","Foreign Currency Transactions and Advance Consideration",null,null,"No"]
[null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null," ",null," ",null,"This section of the questionnaire addresses IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration.  IFRIC 22 applies to a foreign currency transaction (or part of it) when an entity recognises a non-monetary asset or non-monetary liability arising from the payment or receipt of advance consideration before the entity recognises the related asset, expense or income (or part of it).                                                                                                                                                                                              IFRIC Interpretation 22 Foreign Currency Transactions and Advance Consideration issued in December 2016 is applicable for annual reporting periods beginning on or after 1 January 2018. Earlier application is permitted. If an entity applies this Interpretation for an earlier period, it shall disclose that fact. [IFRIC 22:A1]\n",null,null,"Guidance"]
[null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Show"]
["-G",null," ",null," ",null,"New or amended paragraphs effective for the first time",null,null,"Hide"]
["-G",null," ",null," ",null,"None"]
["-G",null,null,null,null,null,"New or amended paragraphs not yet effective"]
["-G",null,null,null,null,null,"Amendments to References to the Conceptual Framework in IFRS Standards, issued in March 2018, added a footnote to the Reference section of IFRIC 22 following the revision of the Conceptual Framework. The footnote clarifys that, for the purpose of applying IFRIC 22, an entity should refer to the 2010 Conceptual Framework for Financial Reporting rather that to the revised Conceptual Framework issued in March 2018. An entity shall apply that amendment when it applies the revised Conceptual Framework. ","Yes"]
["-G",null,null,null,null,"IFRIC 22.A2","On initial application, an entity shall apply this Interpretation either: (a) retrospectively applying IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors; or (b) prospectively to all assets, expenses and income in the scope of the Interpretation initially recognised on or after: (i) the beginning of the reporting period in which the entity first applies the Interpretation; or (ii) the beginning of a prior reporting period presented as comparative information in the financial statements of the reporting period in which the entity first applies the Interpretation."]
["-G",null,null,null,null,"IFRIC 22.A3","An entity that applies paragraph A2(b) shall, on initial application, apply the Interpretation to assets, expenses and income initially recognised on or after the beginning of the reporting period in paragraph A2(b)(i) or (ii) for which the entity has recognised non-monetary assets or non-monetary liabilities arising from advance consideration before that date."]
[null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,"22A",1,"22A","22A","IFRIC 22:4","Has the entity recognised a non-monetary asset or non-monetary liability arising from the payment or receipt of advance consideration before recognition of the related asset, expense or income (or part of it) in a foreign currency transaction?","Yes"]
["22A-G",null,null,null,null,"IFRIC 22:5","IFRIC 22 does not apply to transactions that result in the entity measuring the related asset, expense or income on initial recognition:(a) at fair value; or (b) at the fair value of the consideration paid or received at a date other than the date of initial recognition of the non-monetary asset or non-monetary liability arising from advance consideration (for example, the measurement of goodwill applying IFRS 3 Business Combinations)."]
["22A-G",null,null,null,null,"IFRIC 22:6","An entity is not required to apply IFRIC 22 to (a) income taxes; or (b) insurance contracts (including reinsurance contracts) that it issues or reinsurance contracts that it holds."]
[null,null,null,null,null,null,"If yes, "]
["22A-Y",null,2,null,null,"IFRIC 22:8","Has the entity determined that the date of the transaction for the purpose of determining the exchange rate to use on initial recognition of the related asset, expense or income (or part of it) is the date on which an entity initially recognises the non-monetary asset or non-monetary liability arising from the payment or receipt of advance consideration?"]
["22A-Y",null,2,null,null,"IFRIC 22:9","If there are multiple payments or receipts in advance, has the entity determined a date of the transaction for each payment or receipt of advance consideration?"]
[]
[null,null,null,null,null,null,"*END*"]

{"sheet":"IFRIC23A","index":89,"n_rows":29,"n_cols":12,"rows_kept":29,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"AcctTQSummary","Yes"]
[null,null,null,null,null,null,null,"IFRIC 23","Uncertainty Over Income Tax Treatment",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Recognition/measurement requirement",null,null,"N/A"]
[null,null,null,null," ",null," ",null,"This section of the questionnaire addresses IFRIC Interpretation 23 Uncertainty over Income Tax Treatment. IFRIC 23 clarifies how to apply the recognition and measurement requirements in IAS 12 when there is uncertainty over income tax treatments. It applies to the recognition and measurement of both current tax assets and liabilities and deferred tax assets and liabilities. [IFRIC 23:4 & BC5]\n\nThe Interpretation applies only to income taxes falling within the scope of IAS 12. It does not apply to taxes or levies outside the scope of IAS 12 [IFRIC 23:BC6] and it applies to interest and penalties to the extent that they are considered to be an income tax [IFRIC 23:BC9] \n\nInterpretation 23 Uncertainty over Income Tax Treatment is applicable for annual reporting periods beginning on or after 1 January 2019.\n \n\n",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Show"]
["-G",null,null,null," ",null," ",null,"Scope",null,null,"Hide"]
["-G",null,null,null," ",null," ","IFRIC 23:4","This Interpretation clarifies how to apply the recognition and measurement requirements in IAS 12 when there is uncertainty over income tax treatments. In such a circumstance, an entity shall recognise and measure its current or deferred tax asset or liability applying the requirements in IAS 12 based on taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates determined applying this Interpretation.",null,null,"Yes"]
["-G",null,null,null,null,null,null,"IFRIC 23:3","Definitions:",null,null,"No"]
["-G",null,null,null,null,null,null,null,"\n‘tax treatments’ refers to the treatments used by an entity or that it plans to use in its income tax filings.\n\n‘taxation authority’ refers to the body or bodies that decide whether tax treatments are acceptable under tax law. This might include a court.\n\nan ‘uncertain tax treatment’ is a tax treatment for which there is uncertainty over whether the relevant taxation authority will accept the tax treatment under tax law. For example, an entity’s decision not to submit any income tax filing in a tax jurisdiction, or not to include particular income in taxable profit, is an uncertain tax treatment if its acceptability is uncertain under tax law.\n",null,null,"Guidance"]
[null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,"23A",1,"23A","23A",null,"As at the end of the reporting period does the entity have any uncertainty over income tax treatment?","Yes"]
["23A-G",null,null,null,null,null,null,"IFRIC 23:2","It may be unclear how tax law applies to a particular transaction or circumstance. The acceptability of a particular tax treatment under tax law may not be known until the relevant taxation authority or a court takes a decision in the future. Consequently, a dispute or examination of a particular tax treatment by the taxation authority may affect an entity’s accounting for a current or deferred tax asset or liability."]
[null,null,null,null,null,null,null,null,"If yes, "]
["23A-Y",null,null,"23AC1",2,"23A",null,"IFRIC 23:6","Has the entity determined whether to consider each uncertain tax treatment separately or together with one or more other uncertain tax treatments based on which approach better predicts the resolution of the uncertainty?"]
["23A-Y","23AC1-G",null,null,null,null,null,"IFRIC 23:6","In determining the approach that better predicts the resolution of the uncertainty, an entity might consider, for example, (a) how it prepares its income tax filings and supports tax treatments; or (b) how the entity expects the taxation authority to make its examination and resolve issues that might arise from that examination. "]
["23A-Y",null,null,"23A1",2,"23A-1",null,"IFRIC 23:10","Has the entity concluded that it is probable that a taxation authority will accept an uncertain tax treatment?"]
["23A-Y","23A1-G",null,null,null,null,null,"IFRIC 23:9","In assessing whether and how an uncertain tax treatment affects the determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates, an entity shall assume that a taxation authority will examine amounts it has a right to examine and have full knowledge of all related information when making those examinations."]
[null,null,null,null,null,null,null,null,"If yes, "]
["23A-Y","23A1-Y",null,null,null,"23A-1",null,"IFRIC 23:10","Has the entity  determined the taxable profit (tax loss), tax bases, unused tax losses, unused tax credits or tax rates consistently with the tax treatment used or planned to be used in its income tax filings?"]
[null,null,null,null,null,null,null,null,"If no "]
["23A-Y","23A1-N",null,"23A1C1",3,"23A-1",null,"IFRIC 23:11","Has the entity reflected the effect of uncertainty in determining the related taxable profit (tax loss), tax bases, unused tax losses, unused tax credits or tax rates by using either of the following methods, depending on which method the entity expects to better predict the resolution of the uncertainty:\n \na)    the most likely amount—the single most likely amount in a range of possible outcomes. The most likely amount may better predict the resolution of the uncertainty if the possible outcomes are binary or are concentrated on one value.\n\nb)    the expected value—the sum of the probability-weighted amounts in a range of possible outcomes. The expected value may better predict the resolution of the uncertainty if there is a range of possible outcomes that are neither binary nor concentrated on one value.\n"]
["23A-Y","23A1-N","23A1C1-G",null,null,null,null,"IFRIC 23:12","If an uncertain tax treatment affects current tax and deferred tax (for example, if it affects both taxable profit used to determine current tax and tax bases used to determine deferred tax), an entity shall make consistent judgements and estimates for both current tax and deferred tax."]
["23A-Y",null,null,"23AC2",2,"23A",null,"IFRIC 23:13","Has the entity reassessed a judgement or estimate required by IFRIC 23 if the facts and circumstances on which the judgement or estimate was based change or as a result of new information that affects the judgement or estimate? "]
["23A-Y","23AC2-G",null,null,null,null,null,"IFRIC 23:13","For example, a change in facts and circumstances might change an entity’s conclusions about the acceptability of a tax treatment or the entity’s estimate of the effect of uncertainty, or both. "]
["23A-Y","23AC2-G",null,null,null,null,null,"IFRIC 23:A1","In applying IFRIC 23:13, an entity shall assess the relevance and effect of a change in facts and circumstances or of new information in the context of applicable tax laws. For example, a particular event might result in the reassessment of a judgement or estimate made for one tax treatment but not another, if those tax treatments are subject to different tax laws."]
["23A-Y","23AC2-G",null,null,null,null,null,"IFRIC 23:A2","Examples of changes in facts and circumstances or new information that, depending on the circumstances, can result in the reassessment of a judgement or estimate required by this Interpretation include, but are not limited to, the following:\n \na)   examinations or actions by a taxation authority. For example:\n\ni) agreement or disagreement by the taxation authority with the tax treatment or a similar tax treatment used by the entity; \nii) information that the taxation authority has agreed or disagreed with a similar tax treatment used by another entity; and\niii) information about the amount received or paid to settle a similar tax treatment. \n\nb)   changes in rules established by a taxation authority. \n\nc)   the expiry of a taxation authority’s right to examine or re-examine a tax treatment."]
["23A-Y","23AC2-G",null,null,null,null,null,"IFRIC 23:A3","The absence of agreement or disagreement by a taxation authority with a tax treatment, in isolation, is unlikely to constitute a change in facts and circumstances or new information that affects the judgements and estimates required by this Interpretation."]
[]
[null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"IFRIC23P","index":90,"n_rows":18,"n_cols":12,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,"IFRIC 23","Uncertainty Over Income Tax Treatment",null,null,"No"]
[null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null," ",null," ",null,"This section of the checklist addresses the presentation and disclosure requirements of IFRIC 23 which clarifies how to apply the recognition and measurement requirements in IAS 12 when there is uncertainty over income tax treatments.\n\nInterpretation 23 Uncertainty over Income Tax Treatment is applicable for annual reporting periods beginning on or after 1 January 2019.",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Show"]
["-G",null,null,null," ",null," ",null,"Scope",null,null,"Hide"]
["-G",null,null,null," ",null," ","IFRIC 23:4","This Interpretation clarifies how to apply the recognition and measurement requirements in IAS 12 when there is uncertainty over income tax treatments. In such a circumstance, an entity shall recognise and measure its current or deferred tax asset or liability applying the requirements in IAS 12 based on taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates determined applying this Interpretation.",null,null,"Yes"]
["-G",null,null,null,null,null,null,"IFRIC 23:3","Definitions:",null,null,"No"]
["-G",null,null,null,null,null,null,null,"\n‘tax treatments’ refers to the treatments used by an entity or that it plans to use in its income tax filings.\n\n‘taxation authority’ refers to the body or bodies that decide whether tax treatments are acceptable under tax law. This might include a court.\n\nan ‘uncertain tax treatment’ is a tax treatment for which there is uncertainty over whether the relevant taxation authority will accept the tax treatment under tax law. For example, an entity’s decision not to submit any income tax filing in a tax jurisdiction, or not to include particular income in taxable profit, is an uncertain tax treatment if its acceptability is uncertain under tax law.\n",null,null,"Guidance"]
[null,null,null,null,null,"TQ Group","TQ","Reference","Recognition/measurement requirement","Yes / No / N/A","Comments"]
[null,null,null,"23A",1,"23A","23A",null,"As at the end of the reporting period does the entity have any uncertainty over income tax treatment?","Yes"]
[null,null,null,null,null,null,null,null,"If yes, "]
["23A-Y",null,null,"23AC1",2,"23A",null,"IFRIC 23:A4","Has the entity considered whether to disclose:\n\na)  judgements made in determining taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates applying paragraph 122 of IAS 1 Presentation of Financial Statements; and \n\nb)  information about the assumptions and estimates made in determining taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates applying paragraphs 125–129 of IAS 1?"]
["23A-Y",null,null,"23A1",2,"23A-1",null,"IFRIC 23:10","Has the entity concluded that it is probable that a taxation authority will accept an uncertain tax treatment?"]
[null,null,null,null,null,null,null,null,"If yes, "]
["23A-Y","23A1-Y",null,null,null,"23A-1",null,"IFRIC 23:A5","Has the entity considered whether to disclose the potential effect of the uncertainty as a tax-related contingency applying IAS 12:88?"]
[]
[null,null,null,null,null,null,null,null,"*END*"]