ANNEX II
‘ANNEX II
Mandatory markups
1.
Issuers shall mark up all numbers in a declared currency disclosed in the statement of financial position, the statement of profit or loss and other comprehensive income, the statement of changes in equity and the statement of cash flows in IFRS consolidated financial statements.
2.
Table 1
Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2026 (IAS 1)
Label | Type | References to IFRSs |
Name of reporting entity or other means of identification | text | Expiry date 2027-01-01 IAS 1.51 a Disclosure |
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period | text | Expiry date 2027-01-01 IAS 1.51 a Disclosure |
Domicile of entity | text | Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure |
Legal form of entity | text | Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure |
Country of incorporation | text | Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure |
Address of entity's registered office | text | Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure |
Principal place of business | text | Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure |
Description of nature of entity's operations and principal activities | text | Expiry date 2027-01-01 IAS 1.138 b Disclosure, Effective 2027-01-01 IFRS 19.B18 b Disclosure |
Name of parent entity | text | IAS 24.13 Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure, Expiry date 2027-01-01 IAS 1.138 c Disclosure |
Name of ultimate parent of group | text | IAS 24.13 Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure, Expiry date 2027-01-01 IAS 1.138 c Disclosure |
Length of life of limited life entity | text | Expiry date 2027-01-01 IAS 1.138 d Disclosure |
Statement of IFRS compliance [text block] | text block | Expiry date 2027-01-01 IAS 1.16 Disclosure |
Explanation of departure from IFRS | text | Effective 2027-01-01 IFRS 19.B2 b Disclosure, Expiry date 2027-01-01 IAS 1.20 c Disclosure, Expiry date 2027-01-01 IAS 1.20 b Disclosure, Effective 2027-01-01 IFRS 19.B2 c Disclosure |
Explanation of financial effect of departure from IFRS | text | Effective 2027-01-01 IFRS 19.B2 d Disclosure, Expiry date 2027-01-01 IAS 1.20 d Disclosure |
Disclosure of uncertainties of entity's ability to continue as going concern [text block] | text block | Expiry date 2027-01-01 IAS 1.25 Disclosure |
Explanation of fact and basis for preparation of financial statements when not going concern basis | text | Expiry date 2027-01-01 IAS 1.25 Disclosure |
Explanation of why entity not regarded as going concern | text | Expiry date 2027-01-01 IAS 1.25 Disclosure |
Description of reason for using longer or shorter reporting period | text | Expiry date 2027-01-01 IAS 1.36 a Disclosure |
Description of fact that amounts presented in financial statements are not entirely comparable | text | Expiry date 2027-01-01 IAS 1.36 b Disclosure |
Disclosure of reclassifications or changes in presentation [text block] | text block | Expiry date 2027-01-01 IAS 1.41 Disclosure, Effective 2027-01-01 IFRS 19.B6 Disclosure |
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment | text | IFRIC 14.10 Disclosure, Effective 2027-01-01 IFRS 19.B15 Disclosure, Expiry date 2027-01-01 IAS 1.125 Disclosure |
Dividends recognised as distributions to owners per share | Per share duration | Effective 2027-01-01 IFRS 19.B12 Disclosure, Expiry date 2027-01-01 IAS 1.107 Disclosure |
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners | Monetary duration | IAS 10.13 Disclosure, Expiry date 2027-01-01 IAS 1.137 a Disclosure, Effective 2027-01-01 IFRS 19.B17 a Disclosure |
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share | Per share duration | Expiry date 2027-01-01 IAS 1.137 a Disclosure, Effective 2027-01-01 IFRS 19.B17 a Disclosure |
Disclosure of accounting judgements and estimates [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of accrued expenses and other liabilities [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of allowance for credit losses [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of associates [text block] | text block | IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 c Disclosure |
Disclosure of auditors' remuneration [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of authorisation of financial statements [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of basis of consolidation [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of basis of preparation of financial statements [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
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 | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of business combinations [text block] | text block | IFRS 3 - Disclosures Disclosure |
Disclosure of cash and bank balances at central banks [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of cash and cash equivalents [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of cash flow statement [text block] | text block | IAS 7 - Presentation of a statement of cash flows Disclosure |
Disclosure of changes in accounting policies [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of changes in accounting policies, accounting estimates and errors [text block] | text block | IAS 8 - Accounting policies Disclosure |
Disclosure of collateral [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of claims and benefits paid [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of commitments [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of commitments and contingent liabilities [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of contingent liabilities [text block] | text block | IAS 37.86 Disclosure, Effective 2027-01-01 IFRS 19.259 Disclosure |
Disclosure of cost of sales [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of credit risk [text block] | text block | IFRS 7 - Credit risk Disclosure, Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of debt instruments [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of deferred acquisition costs arising from insurance contracts [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of deferred income [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of deferred taxes [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of deposits from banks [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of deposits from customers [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of depreciation and amortisation expense [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of derivative financial instruments [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of discontinued operations [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of dividends [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
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 |
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 [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of expenses by nature [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
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 | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of fee and commission income (expense) [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of finance cost [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of finance income (cost) [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of finance income [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of financial assets held for trading [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of financial instruments [text block] | text block | IFRS 7 - Scope Disclosure |
Disclosure of financial instruments at fair value through profit or loss [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of financial instruments designated at fair value through profit or loss [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of financial instruments held for trading [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of financial liabilities held for trading [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of financial risk management [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of first-time adoption [text block] | text block | IFRS 1 - Presentation and Disclosure |
Disclosure of general and administrative expense [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of general information about financial statements [text block] | text block | Expiry date 2027-01-01 IAS 1.51 Disclosure |
Disclosure of going concern [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of goodwill [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of government grants [text block] | text block | IAS 20 - Disclosure |
Disclosure of information about hyperinflationary reporting [text block] | text block | IAS 29 - Disclosures Disclosure |
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 | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of information about key management personnel [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of insurance contracts [text block] | text block | IFRS 17 - Disclosure |
Disclosure of insurance premium revenue [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of intangible assets [text block] | text block | IAS 38 - Disclosure |
Disclosure of intangible assets and goodwill [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of interest expense [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of interest income [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of interest income (expense) [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice |
Disclosure of interests in other entities [text block] | text block | IFRS 12.1 Disclosure |
Disclosure of information about interim financial reporting [text block] | text block | IAS 34 - Content of an interim financial report Disclosure |
3.
Table 2
Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2026 (IFRS 18)
Label | Type | References to IFRSs |
Name of reporting entity or other means of identification | text | Effective 2027-01-01 IFRS 18.27 a Disclosure, Effective 2027-01-01 IFRS 19.128 a Disclosure |
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period | text | Effective 2027-01-01 IFRS 19.128 a Disclosure, Effective 2027-01-01 IFRS 18.27 a Disclosure |
Domicile of entity | text | Effective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure |
Legal form of entity | text | Effective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure |
Country of incorporation | text | Effective 2027-01-01 IFRS 19.141 a Disclosure, Effective 2027-01-01 IFRS 18.116 a Disclosure |
Address of entity's registered office | text | Effective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure |
Principal place of business | text | Effective 2027-01-01 IFRS 19.141 a Disclosure, Effective 2027-01-01 IFRS 18.116 a Disclosure |
Description of nature of entity's operations and principal activities | text | Effective 2027-01-01 IFRS 18.116 b Disclosure, Effective 2027-01-01 IFRS 19.141 b Disclosure |
Name of parent entity | text | IAS 24.13 Disclosure, Effective 2027-01-01 IFRS 18.116 c Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure |
Name of ultimate parent of group | text | IAS 24.13 Disclosure, Effective 2027-01-01 IFRS 18.116 c Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure |
Length of life of limited life entity | text | Effective 2027-01-01 IFRS 18.116 d Disclosure |
Statement of IFRS compliance [text block] | text block | Effective 2027-01-01 IAS 8.6B Disclosure |
Explanation of departure from IFRS | text | Effective 2027-01-01 IFRS 19.173 b Disclosure, Effective 2027-01-01 IFRS 19.173 c Disclosure, Effective 2027-01-01 IAS 8.6F b Disclosure, Effective 2027-01-01 IAS 8.6F c Disclosure |
Explanation of financial effect of departure from IFRS | text | Effective 2027-01-01 IFRS 19.173 d Disclosure, Effective 2027-01-01 IAS 8.6F d Disclosure |
Disclosure of uncertainties of entity's ability to continue as going concern [text block] | text block | Effective 2027-01-01 IAS 8.6K Disclosure |
Explanation of fact and basis for preparation of financial statements when not going concern basis | text | Effective 2027-01-01 IAS 8.6K Disclosure |
Explanation of why entity not regarded as going concern | text | Effective 2027-01-01 IAS 8.6K Disclosure |
Description of reason for using longer or shorter reporting period | text | Effective 2027-01-01 IFRS 18.28 a Disclosure |
Dividends recognised as distributions to owners per share | Per share duration | Effective 2027-01-01 IFRS 19.138 Disclosure, Effective 2027-01-01 IFRS 18.110 Disclosure |
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners | Monetary duration | IAS 10.13 Disclosure, Effective 2027-01-01 IFRS 18.132 a Disclosure, Effective 2027-01-01 IFRS 19.162 a Disclosure |
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share | Per share duration | Effective 2027-01-01 IFRS 18.132 a Disclosure, Effective 2027-01-01 IFRS 19.162 a Disclosure |
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment | text | IFRIC 14.10 Disclosure, Effective 2027-01-01 IAS 8.31A Disclosure, Effective 2027-01-01 IFRS 19.182 Disclosure |
Disclosure of accounting judgements and estimates [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of accrued expenses and other liabilities [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of allowance for credit losses [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of associates [text block] | text block | IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 c Disclosure |
Disclosure of auditors' remuneration [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of authorisation of financial statements [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of basis of consolidation [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of basis of preparation of financial statements [text block] | text block | IAS 8 - Accounting policies Disclosure |
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 | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of business combinations [text block] | text block | IFRS 3 - Disclosures Disclosure |
Disclosure of cash and bank balances at central banks [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of cash and cash equivalents [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of cash flow statement [text block] | text block | IAS 7 - Presentation of a statement of cash flows Disclosure |
Disclosure of changes in accounting policies [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of collateral [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of claims and benefits paid [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of commitments [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of commitments and contingent liabilities [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of contingent liabilities [text block] | text block | IAS 37.86 Disclosure, Effective 2027-01-01 IFRS 19.259 Disclosure |
Disclosure of cost of sales [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of credit risk [text block] | text block | IFRS 7 - Credit risk Disclosure, Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of debt instruments [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of deferred acquisition costs arising from insurance contracts [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of deferred income [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of deferred taxes [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of deposits from banks [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of deposits from customers [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of depreciation and amortisation expense [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of derivative financial instruments [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of discontinued operations [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of dividends [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
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 |
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 [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
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 | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of fee and commission income (expense) [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of financial assets held for trading [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of financial instruments [text block] | text block | IFRS 7 - Scope Disclosure |
Disclosure of financial instruments at fair value through profit or loss [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of financial instruments designated at fair value through profit or loss [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of financial instruments held for trading [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of financial liabilities held for trading [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of financial risk management [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of first-time adoption [text block] | text block | IFRS 1 - Presentation and Disclosure |
Disclosure of general and administrative expense [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of general information about financial statements [text block] | text block | Effective 2027-01-01 IFRS 18.27 Disclosure, Effective 2027-01-01 IFRS 19.128 Disclosure |
Disclosure of going concern [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of goodwill [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of government grants [text block] | text block | IAS 20 - Disclosure |
Disclosure of information about hyperinflationary reporting [text block] | text block | IAS 29 - Disclosures Disclosure |
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 | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of information about key management personnel [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of insurance contracts [text block] | text block | IFRS 17 - Disclosure |
Disclosure of insurance premium revenue [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of intangible assets [text block] | text block | IAS 38 - Disclosure |
Disclosure of intangible assets and goodwill [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of interest expense [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of interest income [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of interest income (expense) [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of interests in other entities [text block] | text block | IFRS 12.1 Disclosure |
Disclosure of information about interim financial reporting [text block] | text block | IAS 34 - Content of an interim financial report Disclosure |
Disclosure of inventories [text block] | text block | IAS 2 - Disclosure |
Disclosure of investment contracts liabilities [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of investment property [text block] | text block | IAS 40 - Disclosure |
Disclosure of investments accounted for using equity method [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of investments other than investments accounted for using equity method [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of issued capital [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice |
Disclosure of joint ventures [text block] | text block | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure, Effective 2027-01-01 IFRS 19.75 b Disclosure |