2.1 IFRS 3 Business Combinations

The acquirer shall disclose information that enables users of its financial statements to evaluate the nature and financial effect of a business combination that occurs either:

1. during the current reporting period; or
2. after the end of the reporting period but before the financial statements are authorised for issue.

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 previous reporting periods.

2.2 IFRS 4 Insurance Contracts

An entity need not apply the disclosure requirements in this IFRS to comparative information that relates to annual periods beginning before 1 January 2005, except for the disclosures about accounting policies, and recognised assets, liabilities, income and expense (and cash flows if the direct method is used).

If it is impracticable to apply a particular requirement to comparative information that relates to annual periods beginning before 1 January 2005, an entity shall disclose that fact. Applying the liability adequacy test to such comparative information might sometimes be impracticable, but it is highly unlikely to be impracticable to apply other requirements to such comparative information. IAS 8 explains the term “impracticable.”

An entity need not disclose information about claims development that occurred earlier than five years before the end of the first financial year in which it applies this IFRS. Furthermore, if it is impracticable, when an entity first applies this IFRS, to prepare information about claims development that occurred before the beginning of the earliest period for which an entity presents full comparative information that complies with this IFRS, the entity shall disclose that fact.

2.3 IFRS 5 Non-Current Assets Held for Sale

An entity shall disclose the following information in the notes in the period in which a non-current asset (or disposal group) has been either classified as held for sale or sold:

1. a description of the non-current asset (or disposal group);
2. a description of the facts and circumstances of the sale, or leading to the expected disposal, and the expected manner and timing of that disposal;
3. the gain or loss recognised and, if not separately presented in the statement of comprehensive income, the caption in the statement of comprehensive income that includes that gain or loss;
4. if applicable, the reportable segment in which the non-current asset (or disposal group) is presented in accordance with IFRS 8 Operating Segments.

If applicable, an entity shall disclose, in the period of the decision to change the plan to sell the non-current asset (or disposal group), a description of the facts and circumstances leading to the decision and the effect of the decision on the results of operations for the period and any prior periods presented.

2.4 IFRS 6 Evaluation and Exploration of Mineral Resources

An entity shall disclose information that identifies and explains the amounts recognised in its financial statements arising from the exploration for and evaluation of mineral resources.

An entity shall disclose:

1. its accounting policies for exploration and evaluation expenditures including the recognition of exploration and evaluation assets;
2. the amounts of assets, liabilities, income and expense and operating and investing cash flows arising from the exploration for and evaluation of mineral resources.

An entity shall treat exploration and evaluation assets as a separate class of assets and make the disclosures required by either IAS 16 or IAS 38 consistent with how the assets are classified.

2.5 IFRS 7 Financial Instruments: Disclosures

The two main categories of disclosures required by IFRS 7 are:

1. information about the significance of financial instruments; and
2. information about the nature and extent of risks arising from financial instruments.

2.6 IFRS 8 Segment Reporting

An entity shall disclose information to enable users of its financial statements to evaluate the nature and financial effects of the business activities in which it engages and the economic environments in which it operates.

An entity shall disclose the following for each period for which a statement of comprehensive income is presented:

1. general information as described,
2. information about reported segment profit or loss, including specified revenues and expenses included in reported segment profit or loss, segment assets, segment liabilities and the basis of measurement,
3. reconciliations of the totals of segment revenues, reported segment profit or loss, segment assets, segment liabilities and other material segment items to corresponding entity amounts.

Reconciliations of the amounts in the statement of financial position for reportable segments to the amounts in the entity's statement of financial position are required for each date at which a statement of financial position is presented. Information for prior periods shall be restated.

2.7 IFRS 10 Consolidated Financial Statements

2.8 IFRS 13 Fair Value Measurement

An entity shall disclose information that helps users of its financial statements assess both of the following:

1. For assets and liabilities that are measured at fair value on a recurring or non-recurring basis in the statement of financial position after initial recognition, the valuation techniques and inputs used to develop those measurements.
2. For recurring fair value measurements using significant unobservable inputs (Level 3), the effect of the measurements on profit or loss or other comprehensive income for the period.

An entity shall consider all the following:

1. the level of detail necessary to satisfy the disclosure requirements;
2. how much emphasis to place on each of the various requirements;
3. how much aggregation or disaggregation to undertake; and
4. whether users of financial statements need additional information to evaluate the quantitative information disclosed.

If the disclosures provided in accordance with this IFRS and other IFRSs are insufficient to meet the objectives, an entity shall disclose additional information necessary to meet those objectives.

An entity shall disclose, at a minimum, the following information for each class of assets and liabilities measured at fair value (including measurements based on fair value within the scope of this IFRS) in the statement of financial position after initial recognition:

1. For recurring and non-recurring fair value measurements, the fair value measurement at the end of the reporting period, and for non-recurring fair value measurements, the reasons for the measurement. Recurring fair value measurements of assets or liabilities are those that other IFRSs require or permit in the statement of financial position at the end of each reporting period. Non-recurring fair value measurements of assets or liabilities are those that other IFRSs require or permit in the statement of financial position in particular circumstances (e.g. when an entity measures an asset held for sale at fair value less costs to sell in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations because the asset's fair value less costs to sell is lower than its carrying amount).
2. For recurring and non-recurring fair value measurements, the level of the fair value hierarchy within which the fair value measurements are categorised in their entirety (Level 1, 2 or 3).
3. For assets and liabilities held at the end of the reporting period that are measured at fair value on a recurring basis, the amounts of any transfers between Level 1 and Level 2 of the fair value hierarchy, the reasons for those transfers and the entity's policy for determining when transfers between levels are deemed to have occurred. Transfers into each level shall be disclosed and discussed separately from transfers out of each level.
4. For recurring and non-recurring fair value measurements categorised within Level 2 and Level 3 of the fair value hierarchy, a description of the valuation technique(s) and the inputs used in the fair value measurement. If there has been a change in valuation technique (e.g. changing from a market approach to an income approach or the use of an additional valuation technique), the entity shall disclose that change and the reason(s) for making it. For fair value measurements categorised within Level 3 of the fair value hierarchy, an entity shall provide quantitative information about the significant unobservable inputs used in the fair value measurement. An entity is not required to create quantitative information to comply with this disclosure requirement if quantitative unobservable inputs are not developed by the entity when measuring fair value (e.g. when an entity uses prices from prior transactions or third-party pricing information without adjustment). However, when providing this disclosure an entity cannot ignore quantitative unobservable inputs that are significant to the fair value measurement and are reasonably available to the entity.

For recurring fair value measurements categorised within Level 3 of the fair value hierarchy, a reconciliation from the opening balances to the closing balances, disclosing separately changes during the period attributable to the following:

1. Total gains or losses for the period recognised in profit or loss, and the line item(s) in profit or loss in which those gains or losses are recognised.
2. Total gains or losses for the period recognised in other comprehensive income, and the line item(s) in other comprehensive income in which those gains or losses are recognised.
3. Purchases, sales, issues and settlements (each of those types of changes disclosed separately).
4. The amounts of any transfers into or out of Level 3 of the fair value hierarchy, the reasons for those transfers and the entity's policy for determining when transfers between levels are deemed to have occurred. Transfers into Level 3 shall be disclosed and discussed separately from transfers out of Level 3.

A narrative description of the sensitivity of the fair value measurement to changes in unobservable inputs if a change in those inputs to a different amount might result in a significantly higher or lower fair value measurement. If there are interrelationships between those inputs and other unobservable inputs used in the fair value measurement, an entity shall also provide a description of those interrelationships and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement. To comply with that disclosure requirement, the narrative description of the sensitivity to changes in unobservable inputs shall include, at a minimum, the unobservable inputs disclosed when complying with (d).

For financial assets and financial liabilities, if changing one or more of the unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, an entity shall state that fact and disclose the effect of those changes. The entity shall disclose how the effect of a change to reflect a reasonably possible alternative assumption was calculated. For that purpose, significance shall be judged with respect to profit or loss, and total assets or total liabilities, or, when changes in fair value are recognised in other comprehensive income, total equity.

For recurring and non-recurring fair value measurements, if the highest and best use of a non-financial asset differs from its current use, an entity shall disclose that fact and why the non-financial asset is being used in a manner that differs from its highest and best use.

An entity shall determine appropriate classes of assets and liabilities on the basis of the following:

1. the nature, characteristics and risks of the asset or liability; and
2. the level of the fair value hierarchy within which the fair value measurement is categorised.

The number of classes may need to be greater for fair value measurements categorised within Level 3 of the fair value hierarchy because those measurements have a greater degree of uncertainty and subjectivity. Determining appropriate classes of assets and liabilities for which disclosures about fair value measurements should be provided requires judgement. A class of assets and liabilities will often require greater disaggregation than the line items presented in the statement of financial position. However, an entity shall provide information sufficient to permit reconciliation to the line items presented in the statement of financial position. If another IFRS specifies the class for an asset or a liability, an entity may use that class in providing the disclosures required in this IFRS if that class meets these requirements.

An entity shall disclose and consistently follow its policy for determining when transfers between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. Examples of policies for determining the timing of transfers include the following:

1. the date of the event or change in circumstances that caused the transfer;
2. the beginning of the reporting period; and
3. the end of the reporting period.

For each class of assets and liabilities not measured at fair value in the statement of financial position but for which the fair value is disclosed, an entity shall disclose the information required. However, an entity is not required to provide the quantitative disclosures about significant unobservable inputs used in fair value measurements categorised within Level 3 of the fair value hierarchy. For such assets and liabilities, an entity does not need to provide the other disclosures required by this IFRS.

For a liability measured at fair value and issued with an inseparable third-party credit enhancement, an issuer shall disclose the existence of that credit enhancement and whether it is reflected in the fair value measurement of the liability.

An entity shall present the quantitative disclosures required by this IFRS in a tabular format unless another format is more appropriate.

2.9 IFRS 14 Regulatory Deferral Accounts

IFRS 14 sets out disclosure objectives to allow users to assess:

• the nature of, and risks associated with, the rate regulation that establishes the price(s) the entity can charge customers for the goods or services it provides – including information about the entity's rate-regulated activities and the rate-setting process, the identity of the rate regulator(s), and the impacts of risks and uncertainties on the recovery or reversal of regulatory deferral balance accounts; and
• the effects of rate regulation on the entity's financial statements – including the basis on which regulatory deferral account balances are recognised, how they are assessed for recovery, a reconciliation of the carrying amount at the beginning and end of the reporting period, discount rates applicable, income tax impacts and details of balances that are no longer considered recoverable or reversible.

2.10 IFRS 15 Revenue from Contracts with Customers

The objective of the disclosure requirements is for an entity to disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. To achieve that objective, an entity shall disclose qualitative and quantitative information about all of the following:

1. its contracts with customers;
2. the significant judgements, and changes in the judgements, made in applying this Standard to those contracts; and
3. any assets recognised from the costs to obtain or fulfil a contract with a customer.

An entity shall consider the level of detail necessary to satisfy the disclosure objective and how much emphasis to place on each of the various requirements. An entity shall aggregate or disaggregate disclosures so that useful information is not obscured by either the inclusion of a large amount of insignificant detail or the aggregation of items that have substantially different characteristics.

An entity need not disclose information in accordance with this Standard if it has provided the information in accordance with another Standard.

2.11 IAS 2 Inventories

The financial statements shall disclose:

1. the accounting policies adopted in measuring inventories, including the cost formula used;
2. the total carrying amount of inventories and the carrying amount in classifications appropriate to the entity;
3. the carrying amount of inventories carried at fair value less costs to sell;
4. the amount of inventories recognised as an expense during the period;
5. the amount of any write-down of inventories recognised as an expense in the period;
6. the amount of any reversal of any write-down that is recognised as a reduction in the amount of inventories recognised as expense in the period;
7. the circumstances or events that led to the reversal of a write-down of inventories;
8. the carrying amount of inventories pledged as security for liabilities.

2.12 IAS 3 Cash Flow Statements

An entity shall disclose the components of cash and cash equivalents and shall present a reconciliation of the amounts in its statement of cash flows with the equivalent items reported in the statement of financial position.

An entity shall disclose, together with a commentary by management, the amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group.

2.13 IAS 10 Events After the Reporting Date

An entity shall disclose the date when the financial statements were authorised for issue and who gave that authorisation. If the entity's owners or others have the power to amend the financial statements after issue, the entity shall disclose that fact. If an entity receives information after the reporting period about conditions that existed at the end of the reporting period, it shall update disclosures that relate to those conditions, in the light of the new information. If non-adjusting events after the reporting period are material, non-disclosure could influence the economic decisions that users make on the basis of the financial statements. Accordingly, an entity shall disclose the following for each material category of non-adjusting event after the reporting period:

1. the nature of the event; and
2. an estimate of its financial effect, or a statement that such an estimate cannot be made.

2.14 IAS 11 Construction Contracts

The disclosures mandated by IAS 11 are as below:

1. The amount of contract revenue recognised as revenue in the period;
2. the methods used to determine the contract revenue recognised in the period; and
3. the methods used to determine the stage of completion of contracts in progress.

An entity shall disclose each of the following for contracts in progress at the end of the reporting period:

1. the aggregate amount of costs incurred and recognised profits (less recognised losses) to date;
2. the amount of advances received; and
3. the amount of retentions.

2.15 IAS 12 Income Taxes

The major components of tax expense (income) shall be disclosed separately.

The following shall also be disclosed separately:

1. the aggregate current and deferred tax relating to items that are charged or credited directly to equity;
2. the amount of income tax relating to each component of other comprehensive income;
3. an explanation of the relationship between tax expense (income) and accounting profit in either or both of the following forms:
   1. a numerical reconciliation between tax expense (income) and the product of accounting profit multiplied by the applicable tax rate(s), disclosing also the basis on which the applicable tax rate(s) is (are) computed; or
   2. a numerical reconciliation between the average effective tax rate and the applicable tax rate, disclosing also the basis on which the applicable tax rate is computed;
4. an explanation of changes in the applicable tax rate(s) compared to the previous accounting period;
5. the amount (and expiry date, if any) of deductible temporary differences, unused tax losses, and unused tax credits for which no deferred tax asset is recognised in the statement of financial position;
6. the aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised;
7. in respect of each type of temporary difference, and in respect of each type of unused tax losses and unused tax credits:
   1. the amount of the deferred tax assets and liabilities recognised in the statement of financial position for each period presented;
   2. the amount of the deferred tax income or expense recognised in profit or loss, if this is not apparent from the changes in the amounts recognised in the statement of financial position;
8. in respect of discontinued operations, the tax expense relating to:
   1. the gain or loss on discontinuance; and
   2. the profit or loss from the ordinary activities of the discontinued operation for the period, together with the corresponding amounts for each prior period presented;
9. the amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared before the financial statements were authorised for issue, but are not recognised as a liability in the financial statements;
10. if a business combination in which the entity is the acquirer causes a change in the amount recognised for its pre-acquisition deferred tax asset the amount of that change; and
11. if the deferred tax benefits acquired in a business combination are not recognised at the acquisition date but are recognised after the acquisition date a description of the event or change in circumstances that caused the deferred tax benefits to be recognised.

An entity shall disclose the amount of a deferred tax asset and the nature of the evidence supporting its recognition, when:

1. the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and
2. the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates.

An entity shall disclose the nature of the potential income tax consequences that would result from the payment of dividends to its shareholders. In addition, the entity shall disclose the amounts of the potential income tax consequences practicably determinable and whether there are any potential income tax consequences not practicably determinable.

2.16 IAS 16 Property, Plant and Equipment

The financial statements shall disclose, for each class of property, plant and equipment:

1. the measurement bases used for determining the gross carrying amount;
2. the depreciation methods used;
3. the useful lives or the depreciation rates used;
4. the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period; and
5. a reconciliation of the carrying amount at the beginning and end of the period showing:
   1. additions,
   2. assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 and other disposals,
   3. acquisitions through business combinations,
   4. increases or decreases resulting from revaluations and from impairment losses recognised or reversed in other comprehensive income in accordance with IAS 36,
   5. impairment losses recognised in profit or loss in accordance with IAS 36,
   6. impairment losses reversed in profit or loss in accordance with IAS 36,
   7. depreciation,
   8. the net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity, and
   9. other changes.

The financial statements shall also disclose:

1. the existence and amounts of restrictions on title, and property, plant and equipment pledged as security for liabilities;
2. the amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction;
3. the amount of contractual commitments for the acquisition of property, plant and equipment; and

4. if it is not disclosed separately in the statement of comprehensive income, the amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss.

   If items of property, plant and equipment are stated at revalued amounts, the following shall be disclosed in addition to the disclosures required by IFRS 13:

   1. the effective date of the revaluation,
   2. whether an independent valuer was involved;
5. for each revalued class of property, plant and equipment, the carrying amount that would have been recognised had the assets been carried under the cost model; and
6. the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders.

2.17 IAS 17 Leases

Lessors shall, in addition to meeting the requirements in IFRS 7, disclose the following for finance leases:

• a reconciliation between the gross investment in the lease at the end of the reporting period, and the present value of minimum lease payments receivable at the end of the reporting period. In addition, an entity shall disclose the gross investment in the lease and the present value of minimum lease payments receivable at the end of the reporting period, for each of the following periods:
  • not later than one year,
  • later than one year and not later than five years,
  • later than five years;
• unearned finance income;
• the unguaranteed residual values accruing to the benefit of the lessor;
• the accumulated allowance for uncollectible minimum lease payments receivable;
• contingent rents recognised as income in the period; and
• a general description of the lessor's material leasing arrangements.

Lessors shall, in addition to meeting the requirements of IFRS 7, disclose the following for operating leases:

1. The future minimum lease payments under non-cancellable operating leases in the aggregate and for each of the following periods:
   1. not later than one year;
   2. later than one year and not later than five years;
   3. later than five years.
2. Total contingent rents recognised as income in the period.
3. A general description of the lessor's leasing arrangements.

2.18 IAS 18 Revenue

An entity shall disclose:

1. the accounting policies adopted for the recognition of revenue, including the methods adopted to determine the stage of completion of transactions involving the rendering of services;
2. the amount of each significant category of revenue recognised during the period, including revenue arising from:
   1. the sale of goods,
   2. the rendering of services,
   3. interest,
   4. royalties, and
   5. dividends;
3. the amount of revenue arising from exchanges of goods or services included in each significant category of revenue.

2.19 IAS 19 Employee Benefits

An entity shall disclose information that:

1. explains the characteristics of its defined benefit plans and risks associated with them;
2. identifies and explains the amounts in its financial statements arising from its defined benefit plans; and
3. describes how its defined benefit plans may affect the amount, timing and uncertainty of the entity's future cash flows.

2.20 IAS 20 Government Grants

The following matters shall be disclosed:

• the accounting policy adopted for government grants, including the methods of presentation adopted in the financial statements;
• the nature and extent of government grants recognised in the financial statements and an indication of other forms of government assistance from which the entity has directly benefited; and
• unfulfilled conditions and other contingencies attaching to government assistance that has been recognised.

2.21 IAS 21 The Effects of Foreign Currency

An entity shall disclose:

• the amount of exchange differences recognised in profit or loss except for those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9; and
• net exchange differences recognised in other comprehensive income and accumulated in a separate component of equity, and a reconciliation of the amount of such exchange differences at the beginning and end of the period.

When the presentation currency is different from the functional currency, that fact shall be stated, together with disclosure of the functional currency and the reason for using a different presentation currency.

When there is a change in the functional currency of either the reporting entity or a significant foreign operation, that fact and the reason for the change in functional currency shall be disclosed.

When an entity presents its financial statements in a currency that is different from its functional currency, it shall describe the financial statements as complying with IFRSs only if they comply with all the requirements of IFRSs including the translation method.

2.22 IAS 23 Borrowing Costs

An entity shall disclose:

1. the amount of borrowing costs capitalised during the period; and
2. the capitalisation rate used to determine the amount of borrowing costs eligible for capitalisation.

2.23 IAS 24 Related Party Disclosures

Relationships between a parent and its subsidiaries shall be disclosed irrespective of whether there have been transactions between them. An entity shall disclose the name of its parent and, if different, the ultimate controlling party. If neither the entity's parent nor the ultimate controlling party produces consolidated financial statements available for public use, the name of the next most senior parent that does so shall also be disclosed.

An entity shall disclose key management personnel compensation in total and for each of the following categories:

1. short-term employee benefits;
2. post-employment benefits;
3. other long-term benefits;
4. termination benefits; and
5. share-based payment.

If an entity has had related party transactions during the periods covered by the financial statements, it shall disclose the nature of the related party relationship as well as information about those transactions and outstanding balances, including commitments, necessary for users to understand the potential effect of the relationship on the financial statements. At a minimum, disclosures shall include:

1. the amount of the transactions;
2. the amount of outstanding balances, including commitments, and:
   1. their terms and conditions, including whether they are secured, and the nature of the consideration to be provided in settlement, and
   2. details of any guarantees given or received;
3. provisions for doubtful debts related to the amount of outstanding balances; and
4. the expense recognised during the period in respect of bad or doubtful debts due from related parties.

Amounts incurred by the entity for the provision of key management personnel services that are provided by a separate management entity shall be disclosed.

The disclosures required above shall be made separately for each of the following categories:

1. the parent;
2. entities with joint control of, or significant influence over, the entity;
3. subsidiaries;
4. associates;
5. joint ventures in which the entity is a joint venturer;
6. key management personnel of the entity or its parent; and
7. other related parties.

2.24 IAS 26 Accounting and Reporting by Retirement Benefit Plans

The financial statements of a retirement benefit plan, whether defined benefit or defined contribution, shall also contain the following information:

1. a statement of changes in net assets available for benefits;
2. a summary of significant accounting policies; and
3. a description of the plan and the effect of any changes in the plan during the period.

2.25 IAS 27 Separate Financial Statements

An entity shall apply all applicable IFRSs when providing disclosures in its separate financial statements.

When a parent elects not to prepare consolidated financial statements and instead prepares separate financial statements, it shall disclose in those separate financial statements:

1. the fact that the financial statements are separate financial statements; that the exemption from consolidation has been used; the name and principal place of business (and country of incorporation, if different) of the entity whose consolidated financial statements that comply with International Financial Reporting Standards have been produced for public use; and the address where those consolidated financial statements are obtainable.
2. a list of significant investments in subsidiaries, joint ventures and associates, including:
   1. the name of those investees.
   2. the principal place of business (and country of incorporation, if different) of those investees.
   3. its proportion of the ownership interest (and its proportion of the voting rights, if different) held in those investees.
3. a description of the method used to account for the investments listed under (b).

When an investment entity that is a parent prepares separate financial statements as its only financial statements, it shall disclose that fact. The investment entity shall also present the disclosures relating to investment entities required by IFRS 12 Disclosure of Interests in Other Entities.

When a parent or an investor with joint control of, or significant influence over, an investee prepares separate financial statements, the parent or investor shall identify the financial statements prepared in accordance with IFRS 10, IFRS 11 or IAS 28 (as amended in 2011) to which they relate. The parent or investor shall also disclose in its separate financial statements:

1. the fact that the statements are separate financial statements and the reasons why those statements are prepared if not required by law;
2. a list of significant investments in subsidiaries, joint ventures and associates, including:
   1. the name of those investees,
   2. the principal place of business (and country of incorporation, if different) of those investees, and
   3. its proportion of the ownership interest (and its proportion of the voting rights, if different) held in those investees;
3. a description of the method used to account for the investments listed under (b).

2.26 IAS 29 Accounting in Hyperinflationary Economies

The following disclosures shall be made:

1. the fact that the financial statements and the corresponding figures for previous periods have been restated for the changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period;
2. whether the financial statements are based on a historical cost approach or a current cost approach; and
3. the identity and level of the price index at the end of the reporting period and the movement in the index during the current and the previous reporting period.

2.27 IAS 33 Earnings Per Share

An entity shall disclose the following:

1. The amounts used as the numerators in calculating basic and diluted ­earnings per share, and a reconciliation of those amounts to profit or loss attributable to the parent entity for the period. The reconciliation shall include the individual effect of each class of instruments that affects earnings per share.
2. The weighted average number of ordinary shares used as the denominator in calculating basic and diluted earnings per share, and a reconciliation of these denominators to each other. The reconciliation shall include the individual effect of each class of instruments that affects earnings per share.
3. Instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented.
4. A description of ordinary share transactions or potential ordinary share transactions, that occur after the reporting period and that would have changed significantly the number of ordinary shares or potential ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period.

2.28 IAS 36 Impairment of Assets

An entity shall disclose the following for each class of assets:

• the amount of impairment losses recognised in profit or loss during the period and the line item(s) of the statement of comprehensive income in which those impairment losses are included;
• the amount of reversals of impairment losses recognised in profit or loss during the period and the line item(s) of the statement of comprehensive income in which those impairment losses are reversed;
• the amount of impairment losses on revalued assets recognised in other comprehensive income during the period; and
• the amount of reversals of impairment losses on revalued assets recognised in other comprehensive income during the period.

An entity that reports segment information in accordance with IFRS 8 shall disclose the following for each reportable segment:

1. the amount of impairment losses recognised in profit or loss and in other comprehensive income during the period; and
2. the amount of reversals of impairment losses recognised in profit or loss and in other comprehensive income during the period.

An entity shall disclose the following for an individual asset (including goodwill) or a cash-generating unit, for which an impairment loss has been recognised or reversed during the period:

1. the events and circumstances that led to the recognition or reversal of the impairment loss;
2. the amount of the impairment loss recognised or reversed;
3. for an individual asset:
   1. the nature of the asset, and
   2. if the entity reports segment information in accordance with IFRS 8, the reportable segment to which the asset belongs;
4. for a cash-generating unit:
   1. a description of the cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area, or a reportable segment as defined in IFRS 8),
   2. the amount of the impairment loss recognised or reversed by class of assets and, if the entity reports segment information in accordance with IFRS 8, by reportable segment, and
   3. if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit's recoverable amount (if any), a description of the current and former way of aggregating assets and the reasons for changing the way the cash-generating unit is identified;
5. the recoverable amount of the asset (cash-generating unit) and whether the recoverable amount of the asset (cash-generating unit) is its fair value less costs of disposal or its value in use;
6. if the recoverable amount is fair value less costs of disposal, the entity shall disclose the following information:
   1. the level of the fair value hierarchy (see IFRS 13) within which the fair value measurement of the asset (cash-generating unit) is categorised in its entirety (without taking into account whether the “costs of disposal” are observable),
   2. for fair value measurements categorised within Level 2 and Level 3 of the fair value hierarchy, a description of the valuation technique(s) used to measure fair value less costs of disposal. If there has been a change in valuation technique, the entity shall disclose that change and the reason(s) for making it, and
   3. for fair value measurements categorised within Level 2 and Level 3 of the fair value hierarchy, each key assumption on which management has based its determination of fair value less costs of disposal. Key assumptions are those to which the asset's (cash-generating unit's) recoverable amount is most sensitive. The entity shall also disclose the discount rate(s) used in the current measurement and previous measurement if fair value less costs of disposal is measured using a present value technique;
7. if recoverable amount is value in use, the discount rate(s) used in the current estimate and previous estimate (if any) of value in use.

An entity shall disclose the following information for the aggregate impairment losses and the aggregate reversals of impairment losses recognised during the period for which no information is disclosed:

1. the main classes of assets affected by impairment losses and the main classes of assets affected by reversals of impairment losses; and
2. the main events and circumstances that led to the recognition of these impairment losses and reversals of impairment losses.

If any portion of the goodwill acquired in a business combination during the period has not been allocated to a cash-generating unit (group of units) at the end of the reporting period, the amount of the unallocated goodwill shall be disclosed together with the reasons why that amount remains unallocated.

An entity shall disclose the information required by (a)–(f) for each cash-­generating unit (group of units) for which the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to that unit (group of units) is significant in comparison with the entity's total carrying amount of goodwill or intangible assets with indefinite useful lives:

1. The carrying amount of goodwill allocated to the unit (group of units).
2. The carrying amount of intangible assets with indefinite useful lives allocated to the unit (group of units).
3. The basis on which the unit's (group of units') recoverable amount has been determined (i.e. value in use or fair value less costs of disposal).
4. If the unit's (group of units') recoverable amount is based on value in use:
   1. Each key assumption on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts. Key assumptions are those to which the unit's (group of units”) recoverable amount is most sensitive.
   2. A description of management's approach to determining the value(s) assigned to each key assumption, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information, and, if not, how and why they differ from past experience or external sources of information.
   3. The period over which management has projected cash flows based on financial budgets/forecasts approved by management and, when a period greater than five years is used for a cash-generating unit (group of units), an explanation of why that longer period is justified.
   4. The growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts, and the justification for using any growth rate that exceeds the long-term average growth rate for the products, industries, or country or countries in which the entity operates, or for the market to which the unit (group of units) is dedicated.
   5. The discount rate(s) applied to the cash flow projections.
5. If the unit's (group of units') recoverable amount is based on fair value less costs of disposal, the valuation technique(s) used to measure fair value less costs of disposal. An entity is not required to provide the disclosures required by IFRS 13. If fair value less costs of disposal is not measured using a quoted price for an identical unit (group of units), an entity shall disclose the following information:
   1. Each key assumption on which management has based its determination of fair value less costs of disposal. Key assumptions are those to which the unit's (group of units”) recoverable amount is most sensitive.
   2. A description of management's approach to determining the value (or values) assigned to each key assumption, whether those values reflect past experience or, if appropriate, are consistent with external sources of information, and, if not, how and why they differ from past experience or external sources of information.
      1. The level of the fair value hierarchy (see IFRS 13) within which the fair value measurement is categorised in its entirety (without giving regard to the observability of “costs of disposal”).
      2. If there has been a change in valuation technique, the change and the reason(s) for making it.
   3. If fair value less costs of disposal is measured using discounted cash flow projections, an entity shall disclose the following information:
      1. the period over which management has projected cash flows.
   4. The growth rate used to extrapolate cash flow projections.
   5. The discount rate(s) applied to the cash flow projections.
6. If a reasonably possible change in a key assumption on which management has based its determination of the unit's (group of units') recoverable amount would cause the unit's (group of units') carrying amount to exceed its recoverable amount:
   1. The amount by which the unit's (group of units') recoverable amount exceeds its carrying amount.
   2. The value assigned to the key assumption.
   3. The amount by which the value assigned to the key assumption must change, after incorporating any consequential effects of that change on the other variables used to measure recoverable amount, in order for the unit's (group of units') recoverable amount to be equal to its carrying amount.

If some or all of the carrying amount of goodwill or intangible assets with indefinite useful lives is allocated across multiple cash-generating units (groups of units), and the amount so allocated to each unit (group of units) is not significant in comparison with the entity's total carrying amount of goodwill or intangible assets with indefinite useful lives, that fact shall be disclosed, together with the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to those units (groups of units). In addition, if the recoverable amounts of any of those units (groups of units) are based on the same key assumption(s) and the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to them is significant in comparison with the entity's total carrying amount of goodwill or intangible assets with indefinite useful lives, an entity shall disclose that fact, together with:

1. the aggregate carrying amount of goodwill allocated to those units (groups of units);
2. the aggregate carrying amount of intangible assets with indefinite useful lives allocated to those units (groups of units);
3. a description of the key assumption(s);
4. a description of management's approach to determining the value(s) assigned to the key assumption(s), whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information, and, if not, how and why they differ from past experience or external sources of information;
5. if a reasonably possible change in the key assumption(s) would cause the aggregate of the units' (groups of units') carrying amounts to exceed the aggregate of their recoverable amounts:
   1. the amount by which the aggregate of the units' (groups of units') recoverable amounts exceeds the aggregate of their carrying amounts,
   2. the value(s) assigned to the key assumption(s), and
   3. the amount by which the value(s) assigned to the key assumption(s) must change, after incorporating any consequential effects of the change on the other variables used to measure recoverable amount, in order for the aggregate of the units' (groups of units') recoverable amounts to be equal to the aggregate of their carrying amounts.

2.29 IAS 37 Provisions

For each class of provision, an entity shall disclose:

1. the carrying amount at the beginning and end of the period;
2. additional provisions made in the period, including increases to existing provisions;
3. amounts used (i.e. incurred and charged against the provision) during the period;
4. unused amounts reversed during the period; and
5. the increase during the period in the discounted amount arising from the passage of time and the effect of any change in the discount rate.

An entity shall disclose the following for each class of provision:

1. a brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits;
2. an indication of the uncertainties about the amount or timing of those outflows. Where necessary to provide adequate information, an entity shall disclose the major assumptions made concerning future events; and
3. the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.

Unless the possibility of any outflow in settlement is remote, an entity shall disclose for each class of contingent liability at the end of the reporting period a brief description of the nature of the contingent liability and, where practicable:

1. an estimate of its financial effect;
2. an indication of the uncertainties relating to the amount or timing of any outflow; and
3. the possibility of any reimbursement.

2.30 IAS 38 Intangible Assets

An entity shall disclose the following for each class of intangible assets, distinguishing between internally generated intangible assets and other intangible assets:

1. whether the useful lives are indefinite or finite and, if finite, the useful lives or the amortisation rates used;
2. the amortisation methods used for intangible assets with finite useful lives;
3. the gross carrying amount and any accumulated amortisation (aggregated with accumulated impairment losses) at the beginning and end of the period;
4. the line item(s) of the statement of comprehensive income in which any amortisation of intangible assets is included;
5. a reconciliation of the carrying amount at the beginning and end of the period showing:
   1. additions, indicating separately those from internal development, those acquired separately, and those acquired through business combinations,
   2. assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 and other disposals,
   3. increases or decreases during the period resulting from revaluations and from impairment losses recognised or reversed in other comprehensive income in accordance with IAS 36 (if any),
   4. impairment losses recognised in profit or loss during the period in accordance with IAS 36 (if any),
   5. impairment losses reversed in profit or loss during the period in accordance with IAS 36 (if any),
   6. any amortisation recognised during the period,
   7. net exchange differences arising on the translation of the financial statements into the presentation currency, and on the translation of a foreign operation into the presentation currency of the entity, and
   8. other changes in the carrying amount during the period.

An entity shall also disclose:

1. for an intangible asset assessed as having an indefinite useful life, the carrying amount of that asset and the reasons supporting the assessment of an indefinite useful life. In giving these reasons, the entity shall describe the factor(s) that played a significant role in determining that the asset has an indefinite useful life;
2. a description, the carrying amount and remaining amortisation period of any individual intangible asset that is material to the entity's financial statements;
3. for intangible assets acquired by way of a government grant and initially recognised at fair value:
   1. the fair value initially recognised for these assets,
   2. their carrying amount, and
   3. whether they are measured after recognition under the cost model or the revaluation model;
4. the existence and carrying amounts of intangible assets whose title is restricted and the carrying amounts of intangible assets pledged as security for liabilities.

If intangible assets are accounted for at revalued amounts, an entity shall disclose the following:

1. by class of intangible assets:
   1. the effective date of the revaluation,
   2. the carrying amount of revalued intangible assets, and
   3. the carrying amount that would have been recognised had the revalued class of intangible assets been measured after recognition using the cost model;
2. the amount of the revaluation surplus that relates to intangible assets at the beginning and end of the period, indicating the changes during the period and any restrictions on the distribution of the balance to shareholders.

An entity shall disclose the aggregate amount of research and development expenditure recognised as an expense during the period.

2.31 IAS 40 Investment Property

The disclosures mandated by IAS 40 are as below:

• Whether it applies the fair value model or the cost model.
• If it applies the fair value model, whether, and in what circumstances, property interests held under operating leases are classified and accounted for as investment property.
• When classification is difficult, the criteria it uses to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business.
• The extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued. If there has been no such valuation, that fact shall be disclosed.
• The amounts recognised in profit or loss for:
  1. rental income from investment property,
  2. direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period,
  3. direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period, and
  4. (iv) the cumulative change in fair value recognised in profit or loss on a sale of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used.

An entity that applies the fair value model shall disclose a reconciliation between the carrying amounts of investment property at the beginning and end of the period, showing the following:

1. additions, disclosing separately those additions resulting from acquisitions and those resulting from subsequent expenditure recognised in the carrying amount of an asset;
2. additions resulting from acquisitions through business combinations;
3. assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 and other disposals;
4. net gains or losses from fair value adjustments;
5. the net exchange differences arising on the translation of the financial statements into a different presentation currency, and on translation of a foreign operation into the presentation currency of the reporting entity;
6. transfers to and from inventories and owner-occupied property; and
7. other changes.

When a valuation obtained for investment property is adjusted significantly for the purpose of the financial statements, for example to avoid double-counting of assets or liabilities that are recognised as separate assets and liabilities, the entity shall disclose a reconciliation between the valuation obtained and the adjusted valuation included in the financial statements, showing separately the aggregate amount of any recognised lease obligations that have been added back, and any other significant adjustments.

In the exceptional cases when an entity measures investment property using the cost model in IAS 16, the reconciliation shall disclose amounts relating to that investment property separately from amounts relating to other investment property. In addition, an entity shall disclose:

1. the existence and amounts of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal;
2. contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements;
3. if possible, the range of estimates within which fair value is highly likely to lie; and
4. on disposal of investment property not carried at fair value:
   1. the fact that the entity has disposed of investment property not carried at fair value,
   2. the carrying amount of that investment property at the time of sale, and
   3. the amount of gain or loss recognised.

2.32 IAS 41 Agriculture

An entity shall disclose the aggregate gain or loss arising during the current period on initial recognition of biological assets and agricultural produce and from the change in fair value less costs to sell of biological assets.

An entity shall provide a description of each group of biological assets.

If not disclosed elsewhere in information published with the financial statements, an entity shall describe:

1. the nature of its activities involving each group of biological assets; and
2. non-financial measures or estimates of the physical quantities of:
   1. each group of the entity's biological assets at the end of the period, and
   2. output of agricultural produce during the period.

An entity shall disclose:

1. the existence and carrying amounts of biological assets whose title is restricted, and the carrying amounts of biological assets pledged as security for liabilities;
2. the amount of commitments for the development or acquisition of biological assets; and
3. financial risk management strategies related to agricultural activity.

An entity shall present a reconciliation of changes in the carrying amount of biological assets between the beginning and the end of the current period. The reconciliation shall include:

• the gain or loss arising from changes in fair value less costs to sell;
• increases due to purchases;
• decreases attributable to sales and biological assets classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with IFRS 5;
• decreases due to harvest;
• increases resulting from business combinations;
• net exchange differences arising on the translation of financial statements into a different presentation currency, and on the translation of a foreign operation into the presentation currency of the reporting entity; and
• other changes.

If an entity measures biological assets at their cost less any accumulated depreciation and any accumulated impairment losses at the end of the period, the entity shall disclose for such biological assets:

1. a description of the biological assets;
2. an explanation of why fair value cannot be measured reliably;
3. if possible, the range of estimates within which fair value is highly likely to lie;
4. the depreciation method used;
5. the useful lives or the depreciation rates used; and
6. the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period.

If, during the current period, an entity measures biological assets at their cost less any accumulated depreciation and any accumulated impairment losses, an entity shall disclose any gain or loss recognised on disposal of such biological assets and the reconciliation required shall disclose amounts related to such biological assets separately. In addition, the reconciliation shall include the following amounts included in profit or loss related to those biological assets:

1. impairment losses;
2. reversals of impairment losses; and
3. depreciation.

If the fair value of biological assets previously measured at their cost less any accumulated depreciation and any accumulated impairment losses becomes reliably measurable during the current period, an entity shall disclose for those biological assets:

1. a description of the biological assets;
2. an explanation of why fair value has become reliably measurable; and
3. the effect of the change.