ANNEX IISupplementary provisions
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 Disclosure of interests in other entities [text block] text block IFRS 12 1 Disclosure of interim financial reporting [text block] text block IAS 34 Content of an interim financial report Disclosure of inventories [text block] text block IAS 2 Disclosure Disclosure of investment contracts liabilities [text block] text block IAS 1 10 e Disclosure of investment property [text block] text block IAS 40 Disclosure Disclosure of investments accounted for using equity method [text block] text block IAS 1 10 e Disclosure of investments other than investments accounted for using equity method [text block] text block IAS 1 10 e Disclosure of issued capital [text block] text block IAS 1 10 e Disclosure of joint ventures [text block] text block IAS 27 17 b, IAS 27 16 b, IFRS 12 B4 b Disclosure of lease prepayments [text block] text block IAS 1 10 e Disclosure of leases [text block] text block IFRS 16 Presentation, IFRS 16 Disclosure Disclosure of liquidity risk [text block] text block IAS 1 10 e Disclosure of loans and advances to banks [text block] text block IAS 1 10 e Disclosure of loans and advances to customers [text block] text block IAS 1 10 e Disclosure of market risk [text block] text block IAS 1 10 e Disclosure of net asset value attributable to unit-holders [text block] text block IAS 1 10 e Disclosure of non-controlling interests [text block] text block IAS 1 10 e Disclosure of non-current assets held for sale and discontinued operations [text block] text block IFRS 5 Presentation and Disclosure Disclosure of non-current assets or disposal groups classified as held for sale [text block] text block IAS 1 10 e Disclosure of notes and other explanatory information [text block] text block IAS 1 10 e Disclosure of objectives, policies and processes for managing capital [text block] text block IAS 1 134 Disclosure of other assets [text block] text block IAS 1 10 e Disclosure of other current assets [text block] text block IAS 1 10 e Disclosure of other current liabilities [text block] text block IAS 1 10 e Disclosure of other liabilities [text block] text block IAS 1 10 e Disclosure of other non-current assets [text block] text block IAS 1 10 e Disclosure of other non-current liabilities [text block] text block IAS 1 10 e Disclosure of other operating expense [text block] text block IAS 1 10 e Disclosure of other operating income (expense) [text block] text block IAS 1 10 e Disclosure of other operating income [text block] text block IAS 1 10 e Disclosure of other provisions, contingent liabilities and contingent assets [text block] text block IAS 37 Disclosure Disclosure of prepayments and other assets [text block] text block IAS 1 10 e Disclosure of profit (loss) from operating activities [text block] text block IAS 1 10 e Disclosure of property, plant and equipment [text block] text block IAS 16 Disclosure Disclosure of provisions [text block] text block IAS 1 10 e Disclosure of reclassification of financial instruments [text block] text block IAS 1 10 e Disclosure of regulatory deferral accounts [text block] text block IFRS 14 Presentation, IFRS 14 Disclosure Disclosure of reinsurance [text block] text block IAS 1 10 e Disclosure of related party [text block] text block IAS 24 Disclosures Disclosure of repurchase and reverse repurchase agreements [text block] text block IAS 1 10 e Disclosure of research and development expense [text block] text block IAS 1 10 e Disclosure of reserves within equity [text block] text block IAS 1 79 b Disclosure of restricted cash and cash equivalents [text block] text block IAS 1 10 e Disclosure of revenue [text block] text block IAS 1 10 e Disclosure of revenue from contracts with customers [text block] text block IFRS 15 Presentation, IFRS 15 Disclosure Disclosure of service concession arrangements [text block] text block SIC 29 Consensus Disclosure of share-based payment arrangements [text block] text block IFRS 2 44 Disclosure of share capital, reserves and other equity interest [text block] text block IAS 1 79 Disclosure of associates [text block] text block IAS 27 17 b, IAS 27 16 b, IFRS 12 B4 d Disclosure of subsidiaries [text block] text block IAS 27 17 b, IAS 27 16 b, IFRS 12 B4 a Disclosure of subordinated liabilities [text block] text block IAS 1 10 e Disclosure of significant accounting policies [text block] text block IAS 1 117 Disclosure of tax receivables and payables [text block] text block IAS 1 10 e Disclosure of trade and other payables [text block] text block IAS 1 10 e Disclosure of trade and other receivables [text block] text block IAS 1 10 e Disclosure of trading income (expense) [text block] text block IAS 1 10 e Disclosure of treasury shares [text block] text block IAS 1 10 e Description of accounting policy for available-for-sale financial assets [text block] text block IAS 1 117 b - Expiry date 2021-01-01 Description of accounting policy for biological assets [text block] text block IAS 1 117 b Description of accounting policy for borrowing costs [text block] text block IAS 1 117 b Description of accounting policy for borrowings [text block] text block IAS 1 117 b Description of accounting policy for business combinations and goodwill [text block] text block IAS 1 117 b Description of accounting policy for business combinations [text block] text block IAS 1 117 b Description of accounting policy for cash flows [text block] text block IAS 1 117 b Description of accounting policy for collateral [text block] text block IAS 1 117 b Description of accounting policy for construction in progress [text block] text block IAS 1 117 b Description of accounting policy for contingent liabilities and contingent assets [text block] text block IAS 1 117 b Description of accounting policy for customer acquisition costs [text block] text block IAS 1 117 b Description of accounting policy for customer loyalty programmes [text block] text block IAS 1 117 b Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] text block IAS 1 117 b Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] text block IAS 1 117 b Description of accounting policy for deferred income tax [text block] text block IAS 1 117 b Description of accounting policy for depreciation expense [text block] text block IAS 1 117 b Description of accounting policy for derecognition of financial instruments [text block] text block IAS 1 117 b Description of accounting policy for derivative financial instruments and hedging [text block] text block IAS 1 117 b Description of accounting policy for derivative financial instruments [text block] text block IAS 1 117 b Description of accounting policy for discontinued operations [text block] text block IAS 1 117 b Description of accounting policy for discounts and rebates [text block] text block IAS 1 117 b Description of accounting policy for dividends [text block] text block IAS 1 117 b Description of accounting policy for earnings per share [text block] text block IAS 1 117 b Description of accounting policy for emission rights [text block] text block IAS 1 117 b Description of accounting policy for employee benefits [text block] text block IAS 1 117 b Description of accounting policy for environment related expense [text block] text block IAS 1 117 b Description of accounting policy for exceptional items [text block] text block IAS 1 117 b Description of accounting policy for expenses [text block] text block IAS 1 117 b Description of accounting policy for exploration and evaluation expenditures [text block] text block IFRS 6 24 a Description of accounting policy for fair value measurement [text block] text block IAS 1 117 b Description of accounting policy for fee and commission income and expense [text block] text block IAS 1 117 b Description of accounting policy for finance costs [text block] text block IAS 1 117 b Description of accounting policy for finance income and costs [text block] text block IAS 1 117 b Description of accounting policy for financial assets [text block] text block IAS 1 117 b Description of accounting policy for financial guarantees [text block] text block IAS 1 117 b Description of accounting policy for financial instruments at fair value through profit or loss [text block] text block IAS 1 117 b Description of accounting policy for financial instruments [text block] text block IAS 1 117 b Description of accounting policy for financial liabilities [text block] text block IAS 1 117 b Description of accounting policy for foreign currency translation [text block] text block IAS 1 117 b Description of accounting policy for franchise fees [text block] text block IAS 1 117 b Description of accounting policy for functional currency [text block] text block IAS 1 117 b Description of accounting policy for goodwill [text block] text block IAS 1 117 b Description of accounting policy for government grants [text block] text block IAS 20 39 a Description of accounting policy for hedging [text block] text block IAS 1 117 b Description of accounting policy for held-to-maturity investments [text block] text block IAS 1 117 b - Expiry date 2021-01-01 Description of accounting policy for impairment of assets [text block] text block IAS 1 117 b Description of accounting policy for impairment of financial assets [text block] text block IAS 1 117 b Description of accounting policy for impairment of non-financial assets [text block] text block IAS 1 117 b Description of accounting policy for income tax [text block] text block IAS 1 117 b Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] text block IAS 1 117 b, IFRS 4 37 a - Expiry date 2021-01-01 Description of accounting policy for intangible assets and goodwill [text block] text block IAS 1 117 b Description of accounting policy for intangible assets other than goodwill [text block] text block IAS 1 117 b Description of accounting policy for interest income and expense [text block] text block IAS 1 117 b Description of accounting policy for investment in associates [text block] text block IAS 1 117 b Description of accounting policy for investment in associates and joint ventures [text block] text block IAS 1 117 b Description of accounting policy for investment property [text block] text block IAS 1 117 b Description of accounting policy for investments in joint ventures [text block] text block IAS 1 117 b Description of accounting policy for investments other than investments accounted for using equity method [text block] text block IAS 1 117 b Description of accounting policy for issued capital [text block] text block IAS 1 117 b Description of accounting policy for leases [text block] text block IAS 1 117 b Description of accounting policy for loans and receivables [text block] text block IAS 1 117 b - Expiry date 2021-01-01 Description of accounting policy for measuring inventories [text block] text block IAS 2 36 a Description of accounting policy for mining assets [text block] text block IAS 1 117 b Description of accounting policy for mining rights [text block] text block IAS 1 117 b Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] text block IAS 1 117 b Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] text block IAS 1 117 b Description of accounting policy for offsetting of financial instruments [text block] text block IAS 1 117 b Description of accounting policy for oil and gas assets [text block] text block IAS 1 117 b Description of accounting policy for programming assets [text block] text block IAS 1 117 b Description of accounting policy for property, plant and equipment [text block] text block IAS 1 117 b Description of accounting policy for provisions [text block] text block IAS 1 117 b Description of accounting policy for reclassification of financial instruments [text block] text block IAS 1 117 b Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] text block IFRS 7 28 a Description of accounting policy for recognition of revenue [text block] text block IAS 1 117 b Description of accounting policy for regulatory deferral accounts [text block] text block IAS 1 117 b Description of accounting policy for reinsurance [text block] text block IAS 1 117 b Description of accounting policy for repairs and maintenance [text block] text block IAS 1 117 b Description of accounting policy for repurchase and reverse repurchase agreements [text block] text block IAS 1 117 b Description of accounting policy for research and development expense [text block] text block IAS 1 117 b Description of accounting policy for restricted cash and cash equivalents [text block] text block IAS 1 117 b Description of accounting policy for segment reporting [text block] text block IAS 1 117 b Description of accounting policy for service concession arrangements [text block] text block IAS 1 117 b Description of accounting policy for share-based payment transactions [text block] text block IAS 1 117 b Description of accounting policy for stripping costs [text block] text block IAS 1 117 b Description of accounting policy for subsidiaries [text block] text block IAS 1 117 b Description of accounting policy for taxes other than income tax [text block] text block IAS 1 117 b Description of accounting policy for termination benefits [text block] text block IAS 1 117 b Description of accounting policy for trade and other payables [text block] text block IAS 1 117 b Description of accounting policy for trade and other receivables [text block] text block IAS 1 117 b Description of accounting policy for trading income and expense [text block] text block IAS 1 117 b Description of accounting policy for transactions with non-controlling interests [text block] text block IAS 1 117 b Description of accounting policy for transactions with related parties [text block] text block IAS 1 117 b Description of accounting policy for treasury shares [text block] text block IAS 1 117 b Description of accounting policy for warrants [text block] text block IAS 1 117 b Description of accounting policy for determining components of cash and cash equivalents [text block] text block IAS 7 46 Description of other accounting policies relevant to understanding of financial statements [text block] text block IAS 1 117 b Disclosure of significant accounting policies [text block] text block IAS 1 117