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[]
["International Financial Reporting Standards"]
["IAS 34 Interim Financial Reporting Compliance Checklist"]
[]
["Terms of Use"]
[]
["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 allowed to use this workbook and should immediately terminate such usage."]
["This workbook summarises the requirements set out in IAS 34 Interim Financial Reporting in issue as of 30 June 2012. It may be used to assist in considering compliance with IAS 34. Although this workbook may be used to assist generally in considering compliance with the requirements of IAS 34, it is not a substitute for your understanding of IAS 34 and the exercise of your judgement."]
["You are presumed to have a thorough understanding of IAS 34 and should refer to the text of IAS 34 (and other related Standards, Amendments and Interpretations), as necessary, in considering particular items in this workbook. The items in this workbook are referenced to the applicable sections of the pronouncements as published by the International Accounting Standards Board (IASB)."]
["This workbook is provided to you solely for your individual, non-commercial use, and should not be provided to any other person or entity. "]
["This workbook is not a substitute for professional advice or services, nor should it be used as the basis for any decision or action that may affect your business."]
["Please note that, while every effort has been made to ensure that this workbook is complete in terms of IAS 34 requirements, users will inevitably be required to exercise professional judgement based on specific circumstances. This workbook is merely an enabling tool that does not address such judgemental issues. Users of this workbook are advised to consult with a qualified advisor in that regard. "]
["The detailed compliance points in this workbook 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 IAS 34 and other related Standards, Amendments and Interpretations."]
["IFRSs are constantly changing. It is your responsibility to maintain current knowledge of IFRSs which may impact the content of this workbook."]
[]
["Disclaimer of Liability"]
[]
["This 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 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 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 IAS 34, users 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. Consult with a qualified advisor where issues are identified."]
[]
["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. Users should select answers from the drop-down menus rather than typing answers manually."]
["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 summarise the results of the \"Compliance Checklist (IAS34)\" tab assessment as to whether the requirements of IAS 34 have been met."]
["- Compliance Checklist (IAS34) "]
["The \"Compliance Checklist (IAS34)\" tab contains tailoring and detailed questions that will assist in determining whether the requirements set out in IAS 34 have been met."]
[]
["Colour Coding"]
["The \"Compliance Checklist (IAS34)\" tab in this workbook follows a standard colour coding."]
["Certain Standards, Amendments and Interpretations are not effective for periods beginning on or after 1 January 2012. These are indicated in the \"Compliance Checklist (IAS34)\" tab by red colour coding. Earlier application of these requirements is generally permitted (see relevant Standards, Amendments and Interpretations for specific requirements). "]
[]
["Dark blue : Main Tailoring Questions"]
[]
["Light violet : Sub-Tailoring questions"]
[]
["Light green : Guidance"]
[]
["Violet : Answer cell"]
[]
["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 and Interpretation is indicated."]
["- Requirement : 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"]
["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, Amendment or Interpretation."]
["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, Amendment or Interpretation. A comment will have to be inserted in the following column."]
["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."]
[]
[]
["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"]
["Deloitte provides audit, tax, consulting, and financial advisory services to public and private clients spanning multiple industries. With a globally connected network of member firms in more than 150 countries, Deloitte brings world-class capabilities and high-quality service to clients, delivering the insights they need to address their most complex business challenges. Deloitte has in the region of 200,000 professionals, all committed to becoming the standard of excellence."]
["© 2012. 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 requirements set out in IAS 34 Interim Financial Reporting 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, presentation and disclosure requirements as compared to prior interim period and / or prior year: "]
["The following areas were identified that changed as compared to prior interim period and/or prior year:","Follow-up:"]

{"sheet":"Compliance Checklist (IAS34)","index":2,"n_rows":281,"n_cols":13,"rows_kept":281,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","p/c","p/c","parent","level",null,null,null,null,null,null,"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","Requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,"This checklist addresses the requirements of IAS 34 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. These requirements are also included in this checklist.",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 interim reporting date, 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 IAS 1, deal with:",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,null,null,null,null,"No"]
["-G",null,null,null,null,null,null,null,null,"•   fair presentation and compliance with IFRSs;",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,null,"•   going concern;"]
["-G",null,null,null,null,null,null,null,null,"•   accrual basis of accounting;"]
["-G",null,null,null,null,null,null,null,null,"•   materiality and aggregation; and"]
["-G",null,null,null,null,null,null,null,null,"•   offsetting."]
["-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,null,"At 30 June 2012, the following new or revised Standards (issued but not yet effective) add new paragraphs to IAS 34 or amend existing paragraphs in IAS 34:"]
["-G",null,null,null,null,null,null,null,null,"•   Presentation of Items of Other Comprehensive Income (Amendments to IAS 1), issued in June 2011, amended paragraphs 8, 8A, 11A and 20 of IAS 34. The amendments are applicable for annual periods beginning on or after 1 July 2012, with earlier application permitted. "]
["-G",null,null,null,null,null,null,null,null,"•   IFRS 13 Fair Value Measurement, issued in May 2011, added paragraphs 16A(j) and 50 to IAS 34. The amendments are applicable for annual periods beginning on or after 1 January 2013, with earlier application permitted. "]
["-G",null,null,null,null,null,null,null,null,"•   Annual Improvements to IFRSs: 2009-2011 Cycle (IAS 34: Interim financial reporting and segment information for total assets and liabilities), issued in May 2012, added paragraph 53 to IAS 34 and amended paragraph 16A(g)(iv) of IAS 34. The amendments are applicable for annual periods beginning on or after 1 January 2013, with earlier application permitted. "]
["-G",null,null,null,null,null,null,null,null,"•   Annual Improvements to IFRSs: 2009-2011 Cycle (IAS 1: Clarification of the requirements for comparative information), issued in May 2012, added paragraph 52 to IAS 34 and amended paragraph 5 of IAS 34. The amendments are applicable for annual periods beginning on or after 1 January 2013, with earlier application permitted. "]
["-G",null,null,null,null,null,null,null,null,"An entity that chooses to early adopt any of the above is required to adopt the resulting amendment(s) to IAS 34."]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,null,null,"Content of an interim financial report"]
[null,null,null,null,34,1,null,null,null,"Minimum components of an interim financial report"]
["34-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 interim financial 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,"34A",null,"IAS 34:8(b)","b)      a condensed statement of comprehensive income, presented as either:"]
["34A-Y",null,null,null,null,null,null,null,null,"i)        a condensed single statement; or"]
["34A-Y",null,null,null,null,null,null,null,null,"ii)       a condensed separate income statement and a condensed statement of comprehensive income;"]
["34A-Y","34AC1-G",null,null,null,null,null,null,"IAS 34:8A","Note: If an entity presents the components of profit or loss in a separate income statement as described in paragraph 81 of IAS 1, it presents interim condensed information from that separate statement."]
["34A-Y",null,null,null,"34AC2",2,null,null,"IAS 34:8(b)","b)      a condensed statement or condensed statements of profit or loss and other comprehensive income;"]
["34A-Y","34AC2-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 (as amended in 2011), it presents interim condensed information from that statement."]
["34A-Y","34AC2-G",null,null,null,null,null,null,"IAS 34:51","Note: Presentation of Items of Other Comprehensive Income (Amendments to IAS 1), issued in June 2011, amended paragraphs 8 and 8A of IAS 34. An entity shall apply those amendments when it applies IAS 1 (as amended in 2011)."]
["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,"34AC3",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 Earnings per Share."]
["34A-Y","34AC3-G",null,null,null,null,null,null,"IAS 34:11A","Note: If an entity presents the components of profit or loss in a separate income statement as described in paragraph 81 of IAS 1, it presents basic and diluted earnings per share in that separate statement."]
["34A-Y","34AC3-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","34AC3-G",null,null,null,null,null,null,"IAS 34:51","Note: Presentation of Items of Other Comprehensive Income (Amendments to IAS 1), issued in June 2011, amended paragraph 11A of IAS 34. An entity shall apply this amendment when it applies IAS 1 (as amended in 2011)."]
["34A-Y",null,null,null,"34AC4",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","34AC4-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,\n16A","Are there 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?"]
["34A-Y","34A5-G",null,null,null,null,null,null,"\n\nIAS 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,"•      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,"•      recognition of a loss from the impairment of financial assets, property, plant and equipment, intangible assets, or other assets, and the reversal of such an impairment loss;"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"•      the reversal of any provisions for the costs of restructuring;"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"•      acquisitions and disposals of items of property, plant and equipment;"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"•      commitments for the purchase of property, plant and equipment;"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"•      litigation settlements;"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"•      corrections of prior period errors;"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"•      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,"•      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,"•      related party transactions;"]
["34A-Y","34A5-G",null,null,null,null,null,null,null,"•      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,"•      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,"•      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,"IAS 34:15C","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 of IAS 34 (see above), an entity shall include the following information in the notes to its interim financial statements, if not disclosed elsewhere in the interim financial report. 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)      total assets for which there has been a material change from the amount disclosed in the last annual financial statements;"]
["34A-Y",null,null,null,"34AC17",2,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","34AC17-G",null,null,null,null,null,null,null,"Note: Annual Improvements to IFRSs: 2009-2011 Cycle (IAS 34: Interim financial reporting and segment information for total assets and liabilities), issued in May 2012, amended paragraph 16A(g)(iv) of IAS 34. An entity shall apply this amendment when it applies this annual improvement."]
["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,"34AC5",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. "]
["34A-Y","34AC5-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,"34AC6",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 and paragraphs 25, 26 and 28–30 of IFRS 7 Financial Instruments: Disclosures."]
["34A-Y","34AC6-G",null,null,null,null,null,null,null,"Note: The entity should repeat the disclosures about fair value required by paragraphs 91–93(h), 94–96, 98 and 99 of IFRS 13 and paragraphs 25, 26 and 28–30 of IFRS 7 in its interim financial report."]
["34A-Y","34AC6-G",null,null,null,null,null,null,null,"Note: IFRS 13 Fair Value Measurement, issued in May 2011, added paragraph 16A(j) to IAS 34. An entity shall apply this amendment when it applies IFRS 13."]
[]
["34A-Y",null,null,null,null,null,null,null,null,"Disclosure of compliance with IFRSs"]
["34A-Y",null,null,null,"34AC7",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","34AC7-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,"34AC8",2,"34A",null,null,"Interim reports shall include interim financial statements (condensed or complete) for periods as follows:"]
["34A-Y","34AC8-G",null,null,null,null,null,null,"IAS 34:22","Note: Appendix A to 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,"34AC9",2,null,null,"IAS 34:20(b)","b)      statements of comprehensive income for the current interim period and cumulatively for the current financial year to date, with comparative statements of comprehensive income for the comparable interim periods (current and year-to-date) of the immediately preceding financial year;"]
["34A-Y","34AC9-G",null,null,null,null,null,null,"IAS 34:20(b)","Note: As permitted by IAS 1, an interim report may present for each period either a single statement of comprehensive income, or a statement displaying components of profit or loss (separate income statement) and a second statement beginning with profit or loss and displaying components of other comprehensive income (statement of comprehensive income)."]
["34A-Y",null,null,null,"34AC10",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","34AC10-G",null,null,null,null,null,null,"IAS 34:51","Note: Presentation of Items of Other Comprehensive Income (Amendments to IAS 1), issued in June 2011, amended paragraph 20 of IAS 34. An entity shall apply this amendment when it applies IAS 1 (as amended in 2011)."]
["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,"34AC11",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","34AC11-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,"34AC12",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","34AC12-G",null,null,null,null,null,null,null,"Notes:"]
["34A-Y","34AC12-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","34AC12-G",null,null,null,null,null,null,"IAS 34:24","2)      IAS 1 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","34AC12-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","Has 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,"34AC16",2,null,null,null,"Recognition and measurement"]
["34A-Y","34AC16-G",null,null,null,null,null,null,"IAS 34:40","Note: Appendix B to 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\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,"34AC13",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","34AC13-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,"34AC14",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","34AC14-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,"34AC15",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","34AC15-G",null,null,null,null,null,null,null,"Notes:"]
["34A-Y","34AC15-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","34AC15-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:\n\n•  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.\n"]
[]
["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?"]
["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,null,null,null,null,null,null,null,"If yes:"]
["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:"]
["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,null,null,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:"]
["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,"34A7C4",3,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 determining (measuring) the fair value of those instruments or interests;"]
["34A-Y","34A7-Y","34A7C4-G",null,null,null,null,null,null,"Note: IFRS 13 Fair Value Measurement, issued in May 2011, amended paragraph B64(f) of IFRS 3. An entity shall apply the amendment when it applies IFRS 13."]
["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,"34A7C5",3,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 techniques and key model inputs used for determining that value;"]
["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","34A7C5-G",null,null,null,null,null,null,"Note: IFRS 13 Fair Value Measurement, issued in May 2011, amended paragraph B64(o) of IFRS 3. An entity shall apply the amendment when it applies IFRS 13."]
["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."]

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