ifrs texonomy illustrated

8/9/2019 IFRS Texonomy Illustrated

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2009

The IFRS Taxonomy IllustratedA view o the IFRS Taxonomy organised according to fnancial statements (17 November 2009)

International Financial Reporting Standards (IFRSs)


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The IFRS Taxonomy IllustratedA view o the IFRS Taxonomy organised according to fnancial statements (17 November 2009)

International Financial Reporting Standards (IFRSs)

International Accounting Standards Committee Foundation

30 Cannon Street | London EC4M 6XH | United Kingdom

Telephone: +44 (0)20 7246 6410 | Fax: +44 (0)20 7246 6411 | Email: [email protected]

XBRL Email: [email protected] | Web: www.iasb.org/xbrl


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This International Financial Reporting Standards (IFRSs) Taxonomy Illustrated has been prepared by the International

Accounting Standards Committee Foundation (IASCF), 30 Cannon Street, London EC4M 6XH, United Kingdom.

Tel: +44 (0)20 7246 6410

Fax: +44 (0)20 7246 6411

Email: [email protected]

Web: www.iasb.org

The material contained in this document is provided or general inormation purposes only. It does not

constitute accounting or other proessional advice. This document is not an ofcial IASB pronouncement and

has not been subjected to the IASBs Due Process review.

The IASCF, the authors and the publishers do not accept responsibility or loss caused to any person who acts

or rerains rom acting in reliance on the material in this publication, whether such loss is caused by

negligence or otherwise.

Copyright 2009 IASCF

The approved text o IFRSs, IASs and Interpretations, as issued by the IASB, may be obtained rom the IASC

Foundation Publications Department.

All rights reserved. No part o this publication may be translated, reprinted or reproduced or utilised in any

orm either in whole or in part or by any electronic, mechanical or other means, now known or hereater

invented, including photocopying and recording, or in any inormation storage and retrieval system, without

prior permission in writing rom the IASCF.

Please address XBRL matters to:

IASC Foundation XBRL Team

30 Cannon Street, London EC4M 6XH, United Kingdom.

Email: [email protected] Web: www.iasb.org/XBRL

The IASB logo/the IASCF logo/Hexagon Device, the IASC Foundation Education logo, IASC Foundation,

eIFRS, IAS, IASB, IASC, IASCF, IASs, IFRIC, IFRS, IFRSs, International Accounting Standards,

International Financial Reporting Standards and SIC are Trade Marks o the IASCF.


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Introduction

XBRL (eXtensible Business Reporting Language) is a language that is used to communicate inormationbetween businesses and other users o fnancial inormation. The IASC Foundation XBRL Team isresponsible or developing the XBRL Taxonomy or International Financial Reporting Standards (IFRSs) -the IFRS Taxonomy. The IFRS Taxonomy is the XBRL representation o the IFRSs, including InternationalAccounting Standards (IASs) and Interpretations, as issued by the IASB in the annual Bound Volume oIFRSs.

Physically, the IFRS Taxonomy consists o a set o electronic XBRL fles and thereore, it can be difcultor those not amilair with XBRL to understand the structure o the Taxonomy without the use o

sotware. The IFRS Taxonomy Illustrated presents a simplifed view o the IFRS Taxonomy in an easy to read,visual ormat that does not require knowledge o XBRL. It has been specially prepared or accountants,auditors and those wanting a comprehensive overview o the structure and content o the IFRSTaxonomy, in order to promote understanding o the Taxonomy and assist with preparing IFRS fnancialreports in XBRL ormat. The IFRS Taxonomy Illustrated sets out the hierarchy o the Taxonomy and theelements within it (which represent IFRS disclosure requirements), the required ormat o theseelements (such as text, monetary values, etc), and the IFRSs and IASs that these elements relate to.

To meet the needs o preparers, The IFRS Taxonomy Illustrated has been released in two versions - theIFRS Taxonomy organised according to fnancial statements, and the IFRS Taxonomy organised by IFRSs.

Both versions are available as interactive PDFs, with links to the electronic IFRSs (eIFRS), and registeredIFRS website subscribers are also able to access HTML versions. Translations o both versions oThe IFRSTaxonomy Illustrated into key languages are also available.

All support materials are available rom the IFRS website at www.iasb.org/xbrl


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First column - hierarchy

The frst column o the document represents the hierarchy o the IFRS Taxonomy: Column headings represent the name of an IFRS Taxonomy component. Each column heading

is preceded by a six-digit number in square brackets with a value between [100000] and [999999]. Thesenumbers are artifcial and provide viewing and sorting unctionality (they are not related to the IFRSs). Rows below column headings represent the elements belonging to this component, which are IFRS

disclosure requirements

Second column - disclosure format

The second column o the document illustrates the possible ormats that a given disclosure may take.These are:

Explanatory text- denotes that the disclosure ormat is explanatory text.

Text- denotes that the disclosure ormat is text.

yyyy-mm-dd - denotes that the disclosure ormat is a date.

X- denotes that the disclosure ormat is a monetary value.

(X) - denotes that the disclosure ormat is a monetary value presented as being negative.

X.XX- denotes that the disclosure ormat is a decimalised value.

shares - denotes that the disclosure ormat is a number o shares.

____ - denotes that the disclosure ormat is the total sum o the preceding rows..

For each - denotes a repetitive disclosure where the elements in the preceding rows are disclosed or

each o the elements in the subsequent rows.

A blank column denotes that no disclosure is required.

Third column - IFRS referenceThe third column indicates the corresponding IFRS paragraph/section or a given disclosure. Unless stat-

ed otherwise, the date o these reerences is set to 1 January 2009 (relating to the Bound Volume o IFRSs

and ofcial pronouncements as issued at 1 January 2009).

In the electronic PDF version, these reerences contains links to the electronic IFRSs (eIFRS).

First column Second column Third column(hierarchy) (disclosure format) (IFRS reference)

How to read The IFRS Taxonomy Illustrated

This section explains the ormat and content oThe IFRS Taxonomy Illustrated. The explanations given hereapply throughout the document.


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[110000] General information about financial statements 4

[210000] Statement of financial position, current/non-current - Consolidated financial statements 4

[210005] Statement of financial position, current/non-current - Separate financial statements 5

[220000] Statement of financial position, order of liquidity - Consolidated financial statements 6

[220005] Statement of financial position, order of liquidity - Separate financial statements 6

[310000] Income statement, by function of expense - Consolidated financial statements 7

[310005] Income statement, by function of expense - Separate financial statements 7

[320000] Income statement, by nature of expense - Consolidated financial statements 8[320005] Income statement, by nature of expense - Separate financial statements 8

[410000] Statement of comprehensive income - Consolidated financial statements 9

[410005] Statement of comprehensive income - Separate financial statements 9

[420000] Statement of comprehensive income [alternative] - Consolidated financial statements 9

[420005] Statement of comprehensive income [alternative] - Separate financial statements 10

[510000] Statement of cash flows, direct method - Consolidated financial statements 10

[510005] Statement of cash flows, direct method - Separate financial statements 11

[520000] Statement of cash flows, indirect method - Consolidated financial statements 12

[520005] Statement of cash flows, indirect method - Separate financial statements 13

[610000] Statement of changes in equity - Consolidated financial statements 15

[610005] Statement of changes in equity - Separate financial statements 16

[620000] Statement of changes in equity [alternative] - Consolidated financial statements 17

[620005] Statement of changes in equity [alternative] - Separate financial statements 19

[810000] Notes - Corporate information and statement of IFRS compliance 20

[811000] Notes - Accounting policies, changes in accounting estimates and errors 21

[813000] Notes - Interim financial reporting 21

[815000] Notes - Events after reporting period 21

[816000] Notes - Hyperinflationary reporting 21

[817000] Notes - Business combinations 21

[818000] Notes - Related party 23

[819100] Notes - First time adoption 24

[819110] Notes - First time adoption, fair values used as deemed cost [alternative] 24

[819120] Notes - First time adoption, fair values used as deemed cost 24

[819130] Notes - First time adoption, redesignated financial assets and liabilities [alternative] 25

[819140] Notes - First time adoption, redesignated financial assets and liabilities 25

[822100] Notes - Property, plant and equipment 25

[822110] Notes - Measurement for property, plant and equipment 25

[822120] Notes - Reconciliation of changes in property, plant and equipment [alternative] 26

[822130] Notes - Reconciliation of changes in property, plant and equipment 29

[822140] Notes - Classes of property, plant and equipment, gross carrying amount/accumulated depreciation [alternative] 31

[822150] Notes - Classes of property, plant and equipment, gross carrying amount/accumulated depreciation 32

[822160] Notes - Revalued amounts, property, plant and equipment [alternative] 33

[822170] Notes - Revalued amounts, property, plant and equipment 34

[822200] Notes - Exploration and evaluation assets 35

[822210] Notes - Measurement for exploration and evaluation assets 35

[822220] Notes - Reconciliation of changes in exploration and evaluation assets [alternative] 36

[822230] Notes - Reconciliation of changes in exploration and evaluation assets 37

[822240] Notes - Exploration and evaluation assets, gross carrying amount/accumulated depreciation [alternative] 38

[822250] Notes - Exploration and evaluation assets, gross carrying amount/accumulated depreciation 38

[822260] Notes - Revalued amounts, exploration and evaluation assets [alternative] 39

[822270] Notes - Revalued amounts, exploration and evaluation assets 39

[822320] Notes - Reconciliation of financial assets and financial liabilities [alternative] 40

CONTENTS PAGE


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[822330] Notes - Reconciliation of financial assets and financial liabilities 41

[822350] Notes - Fair value of financial assets and financial liabilities and reclassification 41

[822390] Notes - Financial assets and financial liabilities 42

[823100] Notes - Measurement for intangible assets 43

[823120] Notes - Reconciliation of changes in intangible assets other than goodwill [alternative] 44

[823130] Notes - Reconciliation of changes in intangible assets other than goodwill 50

[823140] Notes - Classes of intangible assets, gross carrying amount/accumulated amortisation [alternative] 57

[823150] Notes - Classes of intangible assets, gross carrying amount/accumulated amortisation 58[823160] Notes - Revalued amounts, intangible assets [alternative] 59

[823170] Notes - Revalued amounts, intangible assets 60

[823180] Notes - Intangible assets 61

[823320] Notes - Reconciliation of changes in goodwill 61

[824100] Notes - Biological assets, carrying amount 61

[824110] Notes - Reconciliation of changes in biological assets [alternative] 61

[824120] Notes - Reconciliation of changes in biological assets 63

[824180] Notes - Biological assets and government grants for agricultural activity 63

[825100] Notes - Investment property 64

[825110] Notes - Measurement for investment property 64

[825130] Notes - Reconciliation of changes in investment property, cost model 64

[825150] Notes - Additions in investment property, cost model 65

[825180] Notes - Investment property, cost model 65

[825220] Notes - Reconciliation of changes in investment property, fair value model [alternative] 65

[825230] Notes - Reconciliation of changes in investment property, fair value model 66

[825240] Notes - Additions in investment property, fair value model [alternative] 67

[825250] Notes - Additions in investment property, fair value model 67

[825280] Notes - Investment property, fair value model 67

[825400] Notes - Investments in subsidiaries, joint ventures and associates 67

[825480] Notes - Consolidated and separate financial statements 68

[825500] Notes - Interests in joint ventures 68

[825600] Notes - Investments in associates 68

[825900] Notes - Non-current asset or disposal group held for sale 68

[826300] Notes - Classes of inventories 69

[826380] Notes - Inventories 69

[827520] Notes - Reconciliation of changes in other provisions 69

[827530] Notes - Reconciliation of changes in other provisions [alternative] 70

[827540] Notes - Classes of other provisions, short-term/long-term classification 72

[827550] Notes - Classes of other provisions, short-term/long-term classification [alternative] 72

[827570] Notes - Other provisions, contingent liabilities and contingent assets 73

[831100] Notes - Classes of revenue 74

[831110] Notes - Revenue 74

[831400] Notes - Government grants 74

[831700] Notes - Recognised revenue from construction contracts 74

[831710] Notes - Contracts in progress 74

[832000] Notes - Analysis of income and expense 75

[832320] Notes - Income, expense, gains or losses on financial instruments 75

[832390] Notes - Nature and extent of risks arising from financial instruments 75

[832400] Notes - Hedge accounting 76

[832410] Notes - Impairment loss and reversal [alternative] 76

[832420] Notes - Impairment loss and reversal 77

[832480] Notes - Impairment loss and reversal of impairment loss 78

CONTENTS PAGE


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[832600] Notes - Recognised finance lease as assets by lessee 78

[832620] Notes - Reconciliation of minimum finance lease payments payable by lessee [alternative] 78

[832630] Notes - Reconciliation of minimum finance lease payments payable by lessee 78

[832650] Notes - Minimum lease payments payable under non-cancellable operating lease by lessee 79

[832680] Notes - Finance lease and operating lease by lessee 79

[832720] Notes - Reconciliation of minimum finance lease payments receivable by lessor [alternative] 79

[832730] Notes - Reconciliation of minimum finance lease payments receivable by lessor 80

[832750] Notes - Minimum lease payments receivable under non-cancellable operating lease by lessor 80[832780] Notes - Finance lease and operating lease by lessor 80

[834100] Notes - Classes of employee benefits expenses 80

[834120] Notes - Share-based payment arrangements 81

[834140] Notes - Termination benefits 81

[834210] Notes - Defined benefit obligation and fair value of defined benefit plan assets 81

[834220] Notes - Reconciliation of changes in present value of defined benefit obligation [alternative] 82

[834230] Notes - Reconciliation of changes in present value of defined benefit obligation 83

[834330] Notes - Reconciliation of changes in fair value of plan assets 84

[834400] Notes - Experience adjustments on plan assets and plan liabilities 84

[834420] Notes - Reconciliation of net defined benefit liability 84

[834440] Notes - Recognised assets, liabilities and expenses of defined benefit plans 84

[834480] Notes - Defined benefit plans 85

[835110] Notes - Income tax 85

[835130] Notes - Reconciliation between tax expense (income) and accounting profit multiplied by applicable tax rate(s) 86

[835140] Notes - Reconciliation between accounting profit and tax expense (income), average effective tax rate and applicable tax

rate87

[836200] Notes - Borrowing costs 87

[836500] Notes - Insurance contracts 87

[838000] Notes - Earnings per share 87

[842000] Notes - Effects of changes in foreign exchange rates 88

[851100] Notes - Cash flow statement 88

[851200] Notes - Cash and cash equivalents 88

[851300] Notes - Cash flows from continuing and discontinued operations 88

[861200] Notes - Share capital, reserves and other equity interest 88

[868200] Notes - Nature of interest and restrictions on access to assets in funds 89

[868500] Notes - Redemption prohibition, transfer between financial liabilities and equity 89

[871100] Notes - Entity's reportable segments 89

[871200] Notes - Profit or loss, assets and liabilities for reportable segments 89

[871300] Notes - Segments, products and services 90[871400] Notes - Segments, geographical areas 90

[871500] Notes - Segments, major customers 90

[901000] Dimension - Retrospective application and retrospective restatement 90

[902000] Dimension - Financial effect of transition from previous GAAP to IFRSs 90

[903000] Dimension - Continuing and discontinued operations 90

[913000] Dimension - Consolidated and separate financial statements 90

CONTENTS PAGE


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[110000] General information about financial statements

Disclosure of general information about financial statements explanatory text IAS 1 - Structure and content

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 periodtext IAS 1.51 a

Description of nature of financial statements text IAS 1.51 b

Date of end of reporting period text IAS 1.51 c

Period covered by financial statements text IAS 1.51 c

Description of presentation currency text IAS 1.51 d, IAS 21.53

Level of rounding used in financial statements text IAS 1.51 e

Description of other information for identification of financial statements text IAS 1.51

[210000] Statement of financial position, current/non-current - Consolidated financial

statements

Statement of financial position IAS 1.54

Assets IAS 1 - Structure and content

Non-current assets IAS 1 - Structure and content

Property, plant and equipment X IAS 16.73 d, IAS 1.54 a

Investment property X IAS 40 - Disclosure, IAS 1.54 b

Goodwill X IAS 38.118 c, IAS 1.54 c

Intangible assets other than goodwill X IAS 38.118 c, IAS 1.54 c

Investment accounted for using equity method X IFRS 8.24 a, IAS 1.54 e, IFRS 8.28 e

Biological assets X IAS 1.54 f, IAS 41 - Disclosure

Non-current receivables X IAS 1.78 b, IAS 1.54 h

Deferred tax assets X IAS 1.56, IAS 1.54 o, IAS 12.81 g (i)

Other non-current financial assets X IAS 1.54 d

Other non-current non-financial assets X IAS 1.54

Total non-current assets X IFRS 8.33 b, IAS 1.66

Current assets IAS 1 - Structure and content

Inventories X IAS 1.54 g, IAS 2.36 b, IAS 2.9, IAS 2.6

Trade and other current receivables X IAS 1.78 b, IAS 1.54 h

Current tax assets X IAS 1.54 n

Other current financial assets X IAS 1.54 d

Other current non-financial assets X IAS 1.54

Cash and cash equivalents X IAS 1.54 i, IAS 7.45

Total current assets other than assets or disposal groups classified as held for sale or as held

for distribution to ownersX IAS 1.66

Non-current assets or disposal groups classified as held for sale or as held for distribution toowners

X IAS 1.54 j

Total current assets X IAS 1.66

Total assets XIFRS 8.28 c, IFRS 8.23, IAS 1 - Structure andcontent

Equity and liabilities IAS 1 - Structure and content

Equity IAS 1 - Structure and content

Issued capital X IAS 1.54 r

Retained earnings X IAS 1.54 r

Share premium X IAS 1.54 r

Treasury shares (X) IAS 1.54 r

Other equity interest X IAS 1.54 r

Other reserves X IAS 1.54 r

Equity attributable to owners of parent X IAS 1.54 rNon-controlling interests X IAS 1.54 q

Total equity X IAS 1 - Structure and content

Liabilities IAS 1 - Structure and content

Non-current liabilities IAS 1 - Structure and content

Non-current provisions for employee benefits X IAS 1.54 l

Other long-term provisions X IAS 37.84 a, IAS 1.54 l

Non-current payables X IAS 1.54 k

Deferred tax liabilities X IAS 1.56, IAS 1.54 o, IAS 12.81 g (i)

Other non-current financial liabilities X IAS 1.54 m

Other non-current non-financial liabilities X IAS 1.54

Total non-current liabilities X IAS 1.69

Current liabilities IAS 1 - Structure and content

Current provisions for employee benefits X IAS 1.54 lOther short-term provisions X IAS 37.84 a, IAS 1.54 l

Trade and other current payables X IAS 1.54 k

Current tax liabilities X IAS 1.54 n

Other current financial liabilities X IAS 1.54 m

Other current non-financial liabilities X IAS 1.54
http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_51http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_51http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_51http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_51http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_51http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_51http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=21&date=2009-03-09&anchor=para_53http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_51http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_51http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=16&date=2009-03-09&anchor=para_73http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=40&date=2009-03-09&anchor=sect_Disclosurehttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=38&date=2009-03-09&anchor=para_118http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=38&date=2009-03-09&anchor=para_118http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IFRS&num=8&date=2009-03-09&anchor=para_24http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IFRS&num=8&date=2009-03-09&anchor=para_28http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=41&date=2009-03-09&anchor=sect_Disclosurehttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_78http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_56http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=12&date=2009-03-09&anchor=para_81http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IFRS&num=8&date=2009-03-09&anchor=para_33http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_66http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=2&date=2009-03-09&anchor=para_36http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=2&date=2009-03-09&anchor=para_9http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=2&date=2009-03-09&anchor=para_6http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_78http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=7&date=2009-03-09&anchor=para_45http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_66http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_66http://eifrs.iasb.org/eifrs/XBRL?type=IFRS&num=8&date=2009-03-09&anchor=para_28http://eifrs.iasb.org/eifrs/XBRL?type=IFRS&num=8&date=2009-03-09&anchor=para_23http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=37&date=2009-03-09&anchor=para_84http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_56http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=12&date=2009-03-09&anchor=para_81http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_69http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=37&date=2009-03-09&anchor=para_84http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=37&date=2009-03-09&anchor=para_84http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_69http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=12&date=2009-03-09&anchor=para_81http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_56http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=37&date=2009-03-09&anchor=para_84http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IFRS&num=8&date=2009-03-09&anchor=para_23http://eifrs.iasb.org/eifrs/XBRL?type=IFRS&num=8&date=2009-03-09&anchor=para_28http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_66http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_66http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=7&date=2009-03-09&anchor=para_45http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_78http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=2&date=2009-03-09&anchor=para_6http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=2&date=2009-03-09&anchor=para_9http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=2&date=2009-03-09&anchor=para_36http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_66http://eifrs.iasb.org/eifrs/XBRL?type=IFRS&num=8&date=2009-03-09&anchor=para_33http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=12&date=2009-03-09&anchor=para_81http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_56http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_78http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=41&date=2009-03-09&anchor=sect_Disclosurehttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IFRS&num=8&date=2009-03-09&anchor=para_28http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IFRS&num=8&date=2009-03-09&anchor=para_24http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=38&date=2009-03-09&anchor=para_118http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=38&date=2009-03-09&anchor=para_118http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=40&date=2009-03-09&anchor=sect_Disclosurehttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=16&date=2009-03-09&anchor=para_73http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_51http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_51http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=21&date=2009-03-09&anchor=para_53http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_51http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_51http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_51http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_51http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_51http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_51http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontent


10/96 IASCF 5

Total current liabilities other than liabilities included in disposal groups classified as held

for saleX IAS 1.66

Liabilities included in disposal groups classified as held for sale X IAS 1.54 p

Total current liabilities X IAS 1.69

Total liabilities XIAS 1 - Structure and content, IFRS 8.23, IFRS8.28 d

Total equity and liabilities X IAS 1 - Structure and content

[210005] Statement of financial position, current/non-current - Separate financial

statements



Non-current assets IAS 1 - Structure and content





Investments in subsidiaries, joint ventures and associates X IAS 27.38


Non-current receivables X IAS 1.78 b, IAS 1.54 h


Other non-current financial assets X IAS 1.54 d

Other non-current non-financial assets X IAS 1.54

Total non-current assets X IFRS 8.33 b, IAS 1.66

Current assets IAS 1 - Structure and contentInventories X IAS 1.54 g, IAS 2.36 b, IAS 2.9, IAS 2.6

Trade and other current receivables X IAS 1.78 b, IAS 1.54 h


Other current financial assets X IAS 1.54 d

Other current non-financial assets X IAS 1.54


Total current assets other than assets or disposal groups classified as held for sale or as held

for distribution to ownersX IAS 1.66

Non-current assets or disposal groups classified as held for sale or as held for distribution to

ownersX IAS 1.54 j

Total current assets X IAS 1.66












Non-current liabilities IAS 1 - Structure and content

Non-current provisions for employee benefits X IAS 1.54 l

Other long-term provisions X IAS 37.84 a, IAS 1.54 l

Non-current payables X IAS 1.54 k


Other non-current financial liabilities X IAS 1.54 m

Other non-current non-financial liabilities X IAS 1.54

Total non-current liabilities X IAS 1.69

Current liabilities IAS 1 - Structure and content

Current provisions for employee benefits X IAS 1.54 l

Other short-term provisions X IAS 37.84 a, IAS 1.54 l

Trade and other current payables X IAS 1.54 k


Other current financial liabilities X IAS 1.54 m

Other current non-financial liabilities X IAS 1.54

Total current liabilities other than liabilities included in disposal groups classified as held

for sale X IAS 1.66


Total current liabilities X IAS 1.69


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11/96 IASCF 6

[220000] Statement of financial position, order of liquidity - Consolidated financial

statements







Other financial assets X IAS 1.54 d

Other non-financial assets X IAS 1.54

Investment accounted for using equity method X IFRS 8.24 a, IAS 1.54 e, IFRS 8.28 e



ownersX IAS 1.54 j




Trade and other receivables X IAS 1.78 b, IAS 1.54 h





Issued capital X IAS 1.54 rRetained earnings X IAS 1.54 r





Equity attributable to owners of parent X IAS 1.54 r

Non-controlling interests X IAS 1.54 q



Trade and other payables X IAS 1.54 k

Provisions for employee benefits X IAS 1.54 l, IAS 19.118

Other provisions XIAS 37.84 a, IAS 1.54 l, IAS 37.10, IAS 37.14, IAS37.36

Other financial liabilities X IAS 1.54 m

Other non-financial liabilities X IAS 1.54






[220005] Statement of financial position, order of liquidity - Separate financial

statements







Other financial assets X IAS 1.54 d

Other non-financial assets X IAS 1.54

Investments in subsidiaries, joint ventures and associates X IAS 27.38



ownersX IAS 1.54 j




Trade and other receivables X IAS 1.78 b, IAS 1.54 h





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12/96 IASCF 7








Trade and other payables X IAS 1.54 k

Provisions for employee benefits X IAS 1.54 l, IAS 19.118

Other provisions XIAS 37.84 a, IAS 1.54 l, IAS 37.10, IAS 37.14, IAS

37.36Other financial liabilities X IAS 1.54 m

Other non-financial liabilities X IAS 1.54






[310000] Income statement, by function of expense - Consolidated financial statements

ncome statement IAS 1.81 b

Profit (loss) IAS 1 - Structure and content

Revenue XIAS 1.102, IAS 1.103, IFRS 8.28 a, IAS 1.82 a, IAS18.35 b

Cost of sales (X) IAS 1.99, IAS 1.103

Gross profit X IAS 1.103

Other income X IAS 1.102, IAS 1.103

Distribution costs (X) IAS 1.99, IAS 1.103

Administrative expense (X) IAS 1.99, IAS 1.103

Other expense (X) IAS 1.99, IAS 1.103

Other gains (losses) X IAS 1.103, IAS 1.102

Finance income X IFRS 7.IG13

Finance costs (X) IAS 1.82 b

Share of profit (loss) of associates and joint ventures accounted for using equity method X IAS 1.82 c

Profit (loss) before tax X IFRS 8.23, IAS 1.102, IFRS 8.28 b, IAS 1.103

Income tax expense (X) IAS 1.82 d

Profit (loss) from continuing operations X IAS 1.82 fProfit (loss) from discontinued operations X IAS 1.82 e (i)

Profit (loss) X IAS 1.82 f

Profit (loss), attributable to IAS 1 - Structure and content

Profit (loss), attributable to owners of parent X IAS 1.83 a (ii)

Profit (loss), attributable to non-controlling interests X IAS 1.83 a (i)

Earnings per share IAS 1 - Structure and content

Basic earnings per share IAS 1 - Structure and content, IAS 33 - Disclosure

Basic earnings (loss) per share from continuing operations X.XX IAS 33.66

Basic earnings (loss) per share from discontinued operations X.XX IAS 33.68

Basic earnings (loss) per share X.XX IAS 33.66

Diluted earnings per share IAS 1 - Structure and content, IAS 33 - Disclosure

Diluted earnings (loss) per share from continuing operations X.XX IAS 33.66

Diluted earnings (loss) per share from discontinued operations X.XX IAS 33.68

Diluted earnings (loss) per share X.XX IAS 33.66

[310005] Income statement, by function of expense - Separate financial statements

ncome statement IAS 1.81 b

Profit (loss) IAS 1 - Structure and content

Revenue XIAS 1.102, IAS 1.103, IFRS 8.28 a, IAS 1.82 a, IAS18.35 b

Cost of sales (X) IAS 1.99, IAS 1.103

Gross profit X IAS 1.103

Other income X IAS 1.102, IAS 1.103

Distribution costs (X) IAS 1.99, IAS 1.103

Administrative expense (X) IAS 1.99, IAS 1.103

Other expense (X) IAS 1.99, IAS 1.103

Other gains (losses) X IAS 1.103, IAS 1.102

Finance income X IFRS 7.IG13

Finance costs (X) IAS 1.82 b

Other income (expense) from subsidiaries, jointly controlled entities and associates X IAS 27.38A

Profit (loss) before tax X IFRS 8.23, IAS 1.102, IFRS 8.28 b, IAS 1.103

Income tax expense (X) IAS 1.82 d
http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=19&date=2009-03-09&anchor=para_118http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=37&date=2009-03-09&anchor=para_84http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=37&date=2009-03-09&anchor=para_10http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=37&date=2009-03-09&anchor=para_14http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=37&date=2009-03-09&anchor=para_36http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=37&date=2009-03-09&anchor=para_36http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_56http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=12&date=2009-03-09&anchor=para_81http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_54http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IFRS&num=8&date=2009-03-09&anchor=para_23http://eifrs.iasb.org/eifrs/XBRL?type=IFRS&num=8&date=2009-03-09&anchor=para_28http://eifrs.iasb.org/eifrs/XBRL?type=IFRS&num=8&date=2009-03-09&anchor=para_28http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_81http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=sect_Structureandcontenthttp://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_102http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_103http://eifrs.iasb.org/eifrs/XBRL?type=IFRS&num=8&date=2009-03-09&anchor=para_28http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_82http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=18&date=2009-03-09&anchor=para_35http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=18&date=2009-03-09&anchor=para_35http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_99http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_103http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_103http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_102http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_103http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_99http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_103http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_99http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_103http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_99http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_103http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_103http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_102http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_82http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_82http://eifrs.iasb.org/eifrs/XBRL?type=IFRS&num=8&date=2009-03-09&anchor=para_23http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_102http://eifrs.iasb.org/eifrs/XBRL?type=IFRS&num=8&date=2009-03-09&anchor=para_28http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_103http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_82http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_82http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_82http://eifrs.iasb.org/eifrs/XBRL?type=IAS&num=1&date=2009-03-09&anchor=para_82ht

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