ANNEX II
In Annex II, Table 2 is replaced by the following:
Label | Type | References to IFRSs |
Name of reporting entity or other means of identification | text | IAS 1 51 a |
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period | text | IAS 1 51 a |
Domicile of entity | text | IAS 1 138 a |
Legal form of entity | text | IAS 1 138 a |
Country of incorporation | text | IAS 1 138 a |
Address of entity's registered office | text | IAS 1 138 a |
Principal place of business | text | IAS 1 138 a |
Description of nature of entity's operations and principal activities | text | IAS 1 138 b |
Name of parent entity | text | IAS 1 138 c, IAS 24 13 |
Name of ultimate parent of group | text | IAS 1 138 c, IAS 24 13 |
Length of life of limited life entity | text | IAS 1 138 d |
Statement of IFRS compliance [text block] | text block | IAS 1 16 |
Explanation of departure from IFRS | text | IAS 1 20 b, IAS 1 20 c |
Explanation of financial effect of departure from IFRS | text | IAS 1 20 d |
Disclosure of uncertainties of entity's ability to continue as going concern [text block] | text block | IAS 1 25 |
Explanation of fact and basis for preparation of financial statements when not going concern basis | text | IAS 1 25 |
Explanation of why entity not regarded as going concern | text | IAS 1 25 |
Description of reason for using longer or shorter reporting period | text | IAS 1 36 a |
Description of fact that amounts presented in financial statements are not entirely comparable | text | IAS 1 36 b |
Disclosure of reclassifications or changes in presentation [text block] | text block | IAS 1 41 |
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment | text | IAS 1 125, IFRIC 14 10 |
Disclosure of assets and liabilities with significant risk of material adjustment [text block] | text block | IAS 1 125 |
Dividends recognised as distributions to owners per share | X.XX duration | IAS 1 107 |
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners | X duration | IAS 1 137 a, IAS 10 13 |
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share | X.XX duration | IAS 1 137 a |
Disclosure of accounting judgements and estimates [text block] | text block | IAS 1 10 e |
Disclosure of accrued expenses and other liabilities [text block] | text block | IAS 1 10 e |
Disclosure of allowance for credit losses [text block] | text block | IAS 1 10 e |
Disclosure of auditors' remuneration [text block] | text block | IAS 1 10 e |
Disclosure of authorisation of financial statements [text block] | text block | IAS 1 10 e |
Disclosure of available-for-sale financial assets [text block] | text block | IAS 1 10 e - Expiry date 2021-01-01 |
Disclosure of basis of consolidation [text block] | text block | IAS 1 10 e |
Disclosure of basis of preparation of financial statements [text block] | text block | IAS 1 10 e |
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block] | text block | IAS 41 Disclosure |
Disclosure of borrowing costs [text block] | text block | IAS 23 Disclosure |
Disclosure of borrowings [text block] | text block | IAS 1 10 e |
Disclosure of business combinations [text block] | text block | IFRS 3 Disclosures |
Disclosure of cash and bank balances at central banks [text block] | text block | IAS 1 10 e |
Disclosure of cash and cash equivalents [text block] | text block | IAS 1 10 e |
Disclosure of cash flow statement [text block] | text block | IAS 7 Presentation of a statement of cash flows |
Disclosure of changes in accounting policies, accounting estimates and errors [text block] | text block | IAS 8 Accounting policies |
Disclosure of changes in accounting policies [text block] | text block | IAS 1 10 e |
Disclosure of claims and benefits paid [text block] | text block | IAS 1 10 e |
Disclosure of collateral [text block] | text block | IAS 1 10 e |
Disclosure of commitments and contingent liabilities [text block] | text block | IAS 1 10 e |
Disclosure of commitments [text block] | text block | IAS 1 10 e |
Disclosure of separate financial statements [text block] | text block | IAS 27 Disclosure, IFRS 12 Objective |
Disclosure of contingent liabilities [text block] | text block | IAS 37 86 |
Disclosure of cost of sales [text block] | text block | IAS 1 10 e |
Disclosure of credit risk [text block] | text block | IAS 1 10 e, IFRS 7 Credit risk |
Disclosure of debt instruments [text block] | text block | IAS 1 10 e |
Disclosure of deferred acquisition costs arising from insurance contracts [text block] | text block | IAS 1 10 e |
Disclosure of deferred income [text block] | text block | IAS 1 10 e |
Disclosure of deferred taxes [text block] | text block | IAS 1 10 e |
Disclosure of deposits from banks [text block] | text block | IAS 1 10 e |
Disclosure of deposits from customers [text block] | text block | IAS 1 10 e |
Disclosure of depreciation and amortisation expense [text block] | text block | IAS 1 10 e |
Disclosure of derivative financial instruments [text block] | text block | IAS 1 10 e |
Disclosure of discontinued operations [text block] | text block | IAS 1 10 e |
Disclosure of dividends [text block] | text block | IAS 1 10 e |
Disclosure of earnings per share [text block] | text block | IAS 33 Disclosure |
Disclosure of effect of changes in foreign exchange rates [text block] | text block | IAS 21 Disclosure |
Disclosure of employee benefits [text block] | text block | IAS 19 Scope |
Disclosure of entity's operating segments [text block] | text block | IFRS 8 Disclosure |
Disclosure of events after reporting period [text block] | text block | IAS 10 Disclosure |
Disclosure of expenses by nature [text block] | text block | IAS 1 10 e |
Disclosure of expenses [text block] | text block | IAS 1 10 e |
Disclosure of exploration and evaluation assets [text block] | text block | IFRS 6 Disclosure |
Disclosure of fair value measurement [text block] | text block | IFRS 13 Disclosure |
Disclosure of fair value of financial instruments [text block] | text block | IAS 1 10 e |
Disclosure of fee and commission income (expense) [text block] | text block | IAS 1 10 e |
Disclosure of finance cost [text block] | text block | IAS 1 10 e |
Disclosure of finance income (cost) [text block] | text block | IAS 1 10 e |
Disclosure of finance income [text block] | text block | IAS 1 10 e |
Disclosure of financial assets held for trading [text block] | text block | IAS 1 10 e |
Disclosure of financial instruments at fair value through profit or loss [text block] | text block | IAS 1 10 e |
Disclosure of financial instruments designated at fair value through profit or loss [text block] | text block | IAS 1 10 e |
Disclosure of financial instruments [text block] | text block | IFRS 7 Scope |
Disclosure of financial instruments held for trading [text block] | text block | IAS 1 10 e |
Disclosure of financial liabilities held for trading [text block] | text block | IAS 1 10 e |
Disclosure of financial risk management [text block] | text block | IAS 1 10 e |
Disclosure of first-time adoption [text block] | text block | IFRS 1 Presentation and Disclosure |
Disclosure of general and administrative expense [text block] | text block | IAS 1 10 e |
Disclosure of general information about financial statements [text block] | text block | IAS 1 51 |
Disclosure of going concern [text block] | text block | IAS 1 10 e |
Disclosure of goodwill [text block] | text block | IAS 1 10 e |
Disclosure of government grants [text block] | text block | IAS 20 Disclosure |
Disclosure of hyperinflationary reporting [text block] | text block | IAS 29 Disclosures |
Disclosure of impairment of assets [text block] | text block | IAS 36 Disclosure |
Disclosure of income tax [text block] | text block | IAS 12 Disclosure |
Disclosure of information about employees [text block] | text block | IAS 1 10 e |
Disclosure of information about key management personnel [text block] | text block | IAS 1 10 e |
Disclosure of insurance contracts [text block] | text block | IFRS 17 Disclosure - Effective 2021-01-01, IFRS 4 Disclosure - Expiry date 2021-01-01 |
Disclosure of insurance premium revenue [text block] | text block | IAS 1 10 e |
Disclosure of intangible assets and goodwill [text block] | text block | IAS 1 10 e |
Disclosure of intangible assets [text block] | text block | IAS 38 Disclosure |
Disclosure of interest expense [text block] | text block | IAS 1 10 e |
Disclosure of interest income (expense) [text block] | text block | IAS 1 10 e |
Disclosure of interest income [text block] | text block | IAS 1 10 e |