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the name of the reporting entity or other means of identification, and any change in that information from the preceding balance sheet date;
whether the financial statements cover the individual entity or a group of entities;
the balance sheet date or the period covered by the financial statements, whichever is appropriate to that component of the financial statements;
the presentation currency, as defined in IAS 21 The effects of changes in foreign exchange rates; and
the level of rounding used in presenting amounts in the financial statements.
the reason for using a longer or shorter period; and
the fact that comparative amounts for the income statement, statement of changes in equity, cash-flow statement and related notes are not entirely comparable.
it is expected to be realised in, or is intended for sale or consumption in, the entity's normal operating cycle;
it is held primarily for the purpose of being traded;
it is expected to be realised within 12 months after the balance sheet date; or
it is cash or a cash equivalent (as defined in IAS 7) unless it is restricted from being exchanged or used to settle a liability for at least 12 months after the balance sheet date.
All other assets shall be classified as non-current.
it is expected to be settled in the entity's normal operating cycle;
it is held primarily for the purpose of being traded;
it is due to be settled within 12 months after the balance sheet date; or
the entity does not have an unconditional right to defer settlement of the liability for at least 12 months after the balance sheet date.
All other liabilities shall be classified as non-current.
the original term was for a period longer than 12 months; and
an agreement to refinance, or to reschedule payments, on a long-term basis is completed after the balance sheet date and before the financial statements are authorised for issue.
refinancing on a long-term basis;
rectification of a breach of a long-term loan agreement; and
the receipt from the lender of a period of grace to rectify a breach of a long-term loan agreement ending at least 12 months after the balance sheet date.
property, plant and equipment;
investment property;
intangible assets;
financial assets (excluding amounts shown under (e), (h) and (i));
investments accounted for using the equity method;
biological assets;
inventories;
trade and other receivables;
cash and cash equivalents;
trade and other payables;
provisions;
financial liabilities (excluding amounts shown under (j) and (k));
liabilities and assets for current tax, as defined in IAS 12 Income taxes;
deferred tax liabilities and deferred tax assets, as defined in IAS 12;
minority interest, presented within equity; and
issued capital and reserves attributable to equity holders of the parent.
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; and
liabilities included in disposal groups classified as held for sale in accordance with IFRS 5.
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
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. For example, a financial institution may amend the above descriptions to provide information that is relevant to the operations of a financial institution.
the nature and liquidity of assets;
the function of assets within the entity; and
the amounts, nature and timing of liabilities.
items of property, plant and equipment are disaggregated into classes in accordance with IAS 16;
receivables are disaggregated into amounts receivable from trade customers, receivables from related parties, prepayments and other amounts;
inventories are subclassified, in accordance with IAS 2 Inventories, into classifications such as merchandise, production supplies, materials, work in progress and finished goods;
provisions are disaggregated into provisions for employee benefits and other items; and
contributed equity and reserves are disaggregated into various classes, such as paid-in capital, share premium and reserves.
for each class of share capital:
the number of shares authorised;
the number of shares issued and fully paid, and issued but not fully paid;
par value per share, or that the shares have no par value;
a reconciliation of the number of shares outstanding at the beginning and at the end of the period;
the rights, preferences and restrictions attaching to that class, including restrictions on the distribution of dividends and the repayment of capital;
shares in the entity held by the entity or by its subsidiaries or associates; and
shares reserved for issue under options and contracts for the sale of shares, including the terms and amounts; and
a description of the nature and purpose of each reserve within equity.
revenue;
finance costs;
share of the profit or loss of associates and joint ventures accounted for using the equity method;
tax expense;
a single amount 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; and
profit or loss.
profit or loss attributable to minority interest; and
profit or loss attributable to equity holders of the parent.
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;
restructurings of the activities of an entity and reversals of any provisions for the costs of restructuring;
disposals of items of property, plant and equipment;
disposals of investments;
discontinued operations;
litigation settlements; and
other reversals of provisions.
Revenue | X | |
Other income | X | |
Changes in inventories of finished goods and work in progress | X | |
Raw materials and consumables used | X | |
Employee benefits expense | X | |
Depreciation and amortisation expense | X | |
Other expenses | X | |
Total expenses | (X) | |
Profit | X |
Revenue | X |
Cost of sales | (X) |
Gross profit | X |
Other income | X |
Distribution costs | (X) |
Administrative expenses | (X) |
Other expenses | (X) |
Profit | X |
profit or loss for the period;
each item of income and expense for the period that, as required by other standards or by interpretations, is recognised directly in equity, and the total of these items;
total income and expense for the period (calculated as the sum of (a) and (b)), showing separately the total amounts attributable to equity holders of the parent and to minority interest; and
for each component of equity, the effects of changes in accounting policies and corrections of errors recognised in accordance with IAS 8.
A statement of changes in equity that comprises only these items shall be titled a statement of recognised income and expense.
the amounts of transactions with equity holders acting in their capacity as equity holders, showing separately distributions to equity holders;
the balance of retained earnings (i.e. accumulated profit or loss) at the beginning of the period and at the balance sheet date, and the changes during the period; and
a reconciliation between the carrying amount of each class of contributed equity and each reserve at the beginning and the end of the period, separately disclosing each change.
present information about the basis of preparation of the financial statements and the specific accounting policies used in accordance with paragraphs 108-115;
disclose the information required by IFRSs that is not presented on the face of the balance sheet, income statement, statement of changes in equity or cash-flow statement; and
provide additional information that is not presented on the face of the balance sheet, income statement, statement of changes in equity or cash-flow statement, but is relevant to an understanding of any of them.
a statement of compliance with IFRSs (see paragraph 14);
a summary of significant accounting policies applied (see paragraph 108);
supporting information for items presented on the face of the balance sheet, income statement, statement of changes in equity and cash-flow statement, in the order in which each statement and each line item is presented; and
other disclosures, including:
contingent liabilities (see IAS 37) and unrecognised contractual commitments; and
non-financial disclosures, e.g. the entity's financial risk management objectives and policies (see IFRS 7).
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.
whether financial assets are held-to-maturity investments;
when substantially all the significant risks and rewards of ownership of financial assets and lease assets are transferred to other entities;
whether, in substance, particular sales of goods are financing arrangements and therefore do not give rise to revenue; and
whether the substance of the relationship between the entity and a special purpose entity indicates that the special purpose entity is controlled by the entity.
their nature; and
their carrying amount as at the balance sheet date.
the nature of the assumption or other estimation uncertainty;
the sensitivity of carrying amounts to the methods, assumptions and estimates underlying their calculation, including the reasons for the sensitivity;
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
an explanation of changes made to past assumptions concerning those assets and liabilities, if the uncertainty remains unresolved.
qualitative information about its objectives, policies and processes for managing capital, including (but not limited to):
a description of what it manages as capital;
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
how it is meeting its objectives for managing capital;
summary quantitative data about what it manages as capital. 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);
any changes in (a) and (b) from the previous period;
whether during the period it complied with any externally imposed capital requirements to which it is subject;
when the entity has not complied with such externally imposed capital requirements, the consequences of such non-compliance.
These disclosures shall be based on the information provided internally to the entity's key management personnel.
the amount of dividends proposed or declared before the financial statements were authorised for issue but not recognised as a distribution to equity holders during the period, and the related amount per share; and
the amount of any cumulative preference dividends not recognised.
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);
a description of the nature of the entity's operations and its principal activities; and
the name of the parent and the ultimate parent of the group.