LegalizeCommission Delegated Regulation (EU) 2019/2100 of 30 September 2019 amending Delegated Regulation (EU) 2019/815 with regard to updates of the taxonomy to be used for the single electronic reporting format (Text with EEA relevance.)
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
| 16.12.2019 | EN | Official Journal of the European Union | L 326/1 |
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC [^ntr1-L_2019326EN.01000101-E0001], and in particular Article 4(7) thereof,
Whereas:
- (1) Commission Delegated Regulation (EU) 2019/815 [^ntr2-L_2019326EN.01000101-E0002] specifies the single electronic reporting format, as referred to in Article 4(7) of Directive 2004/109/EC, to be used for the preparation of annual financial reports by issuers. Consolidated financial statements included therein are prepared either in accordance with International Accounting Standards, which are commonly referred to as International Financial Reporting Standards (‘IFRS’), adopted pursuant to Regulation (EC) No 1606/2002 of the European Parliament and of the Council [^ntr3-L_2019326EN.01000101-E0003], or in accordance with IFRS as issued by the International Accounting Standards Board (IASB) which are considered as equivalent to IFRS adopted pursuant to Regulation (EC) No 1606/2002 based on Commission Decision 2008/961/EC [^ntr4-L_2019326EN.01000101-E0004].
- (2) The core taxonomy to be used for the single electronic reporting format is based on the IFRS Taxonomy and is an extension of it. The IFRS Foundation annually updates the IFRS Taxonomy to reflect, amongst other developments, the issuance of new or the amendment of existing IFRS, the analysis of disclosures commonly reported in practice, or improvements to the IFRS Taxonomy's general content or technology. Therefore, it is necessary to update the regulatory technical standards in order to reflect the relevant changes in the IFRS Taxonomy.
- (3) Delegated Regulation (EU) 2019/815 should therefore be amended accordingly.
- (4) This Regulation is based on the draft regulatory technical standard submitted by the European Securities and Markets Authority to the Commission,
HAS ADOPTED THIS REGULATION:
Article 1
Amendments to Delegated Regulation (EU) 2019/815
Delegated Regulation (EU) 2019/815 is amended as follows:
- (1) Annex I is amended in accordance with Annex I to this Regulation;
- (2) Annex II is amended in accordance with Annex II to this Regulation;
- (3) Annex VI is amended in accordance with Annex III to this Regulation.
Article 2
Entry into force and application
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2020.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 30 September 2019.
For the Commission
The President
Jean-Claude JUNCKER
[^ntr1-L_2019326EN.01000101-E0001]: OJ L 390, 31.12.2004, p. 38.
[^ntr2-L_2019326EN.01000101-E0002]: Commission Delegated Regulation (EU) 2019/815 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (OJ L 143/1, 29.5.2019, p. 1).
[^ntr3-L_2019326EN.01000101-E0003]: Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).
[^ntr4-L_2019326EN.01000101-E0004]: Commission Decision of 12 December 2008 on the use by third countries' issuers of securities of certain third country's national accounting standards and International Financial Reporting Standards to prepare their consolidated financial statements (OJ L 340, 19.12.2008, p. 112).
ANNEX I
Annex I is amended as follows:
- (1) The definition of esef_cor is replaced by the following:
‘prefix applied in the Tables of Annex IV and VI for elements defined in the namespace “http://www.esma.europa.eu/taxonomy/2019-03-27/esef_cor” ’;
- (2) the definition of esef_all is replaced by the following:
‘prefix applied in the Table of Annex VI for elements defined in the namespace “http://www.esma.europa.eu/taxonomy/2019-03-27/esef_all” ’;
- (3) the definition of ifrs-full is replaced by the following:
‘prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace “http://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full” ’.
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 |
ANNEX III
In Annex VI, the table is replaced by the following:
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