Select Disclosure: (IFRS 2017)
ExternalCreditExposures
AccountingJudgementsAndEstimates
AccountingPolicyForAvailableforsaleFinancialAssets
AccountingPolicyForBorrowingCosts
AccountingPolicyForBorrowings
AccountingPolicyForBusinessCombinations
AccountingPolicyForBusinessCombinationsAndGoodwill
AccountingPolicyForCashFlows
AccountingPolicyForConstructionInProgress
AccountingPolicyForContingentLiabilitiesAndContingentAssets
AccountingPolicyForDecommissioningRestorationAndRehabilitationProvisions
AccountingPolicyForDeferredIncomeTax
AccountingPolicyForDerecognitionOfFinancialInstruments
AccountingPolicyForDerivativeFinancialInstruments
AccountingPolicyForDerivativeFinancialInstrumentsAndHedging
AccountingPolicyForDiscontinuedOperations
AccountingPolicyForDividends
AccountingPolicyForEarningsPerShare
AccountingPolicyForEmployeeBenefits
AccountingPolicyForExpenses
AccountingPolicyForExplorationAndEvaluationExpenditures
AccountingPolicyForFairValueMeasurement
AccountingPolicyForFinanceCosts
AccountingPolicyForFinanceIncomeAndCosts
AccountingPolicyForFinancialAssets
AccountingPolicyForFinancialGuarantees
AccountingPolicyForFinancialInstruments
AccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLoss
AccountingPolicyForFinancialLiabilities
AccountingPolicyForForeignCurrencyTranslation
AccountingPolicyForFunctionalCurrency
AccountingPolicyForGoodwill
AccountingPolicyForGovernmentGrants
AccountingPolicyForHedging
AccountingPolicyForImpairmentOfAssets
AccountingPolicyForImpairmentOfFinancialAssets
AccountingPolicyForImpairmentOfNonfinancialAssets
AccountingPolicyForIncomeTax
AccountingPolicyForInsuranceContracts
AccountingPolicyForIntangibleAssetsAndGoodwill
AccountingPolicyForIntangibleAssetsOtherThanGoodwill
AccountingPolicyForInterestIncomeAndExpense
AccountingPolicyForInvestmentInAssociates
AccountingPolicyForInvestmentInAssociatesAndJointVentures
AccountingPolicyForInvestmentProperty
AccountingPolicyForInvestmentsInJointVentures
AccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
AccountingPolicyForIssuedCapital
AccountingPolicyForLeases
AccountingPolicyForLoansAndReceivables
AccountingPolicyForMeasuringInventories
AccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale
AccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations
AccountingPolicyForOffsettingOfFinancialInstruments
AccountingPolicyForPropertyPlantAndEquipment
AccountingPolicyForProvisions
AccountingPolicyForRecognitionOfRevenue
AccountingPolicyForRepurchaseAndReverseRepurchaseAgreements
AccountingPolicyForResearchAndDevelopmentExpense
AccountingPolicyForRestrictedCashAndCashEquivalents
AccountingPolicyForSegmentReporting
AccountingPolicyForSharebasedPaymentTransactions
AccountingPolicyForSubsidiaries
AccountingPolicyForTaxesOtherThanIncomeTax
AccountingPolicyForTradeAndOtherPayables
AccountingPolicyForTradeAndOtherReceivables
AccountingPolicyForTransactionsWithNoncontrollingInterests
AccountingPolicyForTransactionsWithRelatedParties
AccountingPolicyForTreasuryShares
AccountingPolicyToDetermineComponentsOfCashAndCashEquivalents
AccruedExpensesAndOtherLiabilities
AdditionalInformation
AdditionalInformationAboutDefinedBenefitPlans
AdditionalInformationAboutSharebasedPaymentArrangements
AllowanceForCreditLosses
AmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntities
AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired
AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory
AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory
AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired
AnalysisOfOtherComprehensiveIncomeByItemNote
AuditorsRemuneration
AuthorisationOfFinancialStatements
AvailableforsaleAssets
BalanceSheet
BasisOfConsolidation
BasisOfPreparationOfFinancialStatements
BorrowingCostsNote
Borrowings
BusinessCombinationsNote
CashAndCashEquivalents
CashFlowStatement
CashFlowStatementNote
ChangesInAccountingPolicies
ChangesInAccountingPoliciesAccountingEstimatesAndErrorsNote
ClassesOfShareCapital
Collateral
Commitments
CommitmentsAndContingentLiabilities
CompositionOfGroup
ConsolidatedAndSeparateFinancialStatementsNote
ContingentLiabilities
CostOfSales
CreditRisk
CreditRiskExposure
DebtSecurities
DeferredIncome
DeferredTaxes
DefinedBenefitPlans
DepositsFromBanks
DepositsFromCustomers
DepreciationAndAmortisationExpense
DerivativeFinancialInstruments
DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory
DescriptionOfAccountingPolicyForCollateralExplanatory
DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory
DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory
DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory
DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory
DescriptionOfAccountingPolicyForEmissionRightsExplanatory
DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory
DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory
DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory
DescriptionOfAccountingPolicyForMiningAssetsExplanatory
DescriptionOfAccountingPolicyForMiningRightsExplanatory
DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory
DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory
DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory
DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory
DescriptionOfAccountingPolicyForReinsuranceExplanatory
DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory
DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory
DescriptionOfAccountingPolicyForStrippingCostsExplanatory
DescriptionOfAccountingPolicyForTerminationBenefits
DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory
DescriptionOfAccountingPolicyForWarrantsExplanatory
DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations
DescriptionOfInitialApplicationOfStandardsOrInterpretations
DescriptionOfManagingLiquidityRisk
DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate
DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements
DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities
DescriptionOfVoluntaryChangeInAccountingPolicy
DetailedInformationAboutBorrowings
DetailedInformationAboutBusinessCombinations
DetailedInformationAboutFinancialInstruments
DetailedInformationAboutHedges
DetailedInformationAboutHedgingInstruments
DetailedInformationAboutIntangibleAssets
DetailedInformationAboutInvestmentProperty
DetailedInformationAboutPropertyPlantAndEquipment
DisclosureOfAcquiredReceivablesExplanatory
DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory
DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory
DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory
DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory
DisclosureOfAmountsArisingFromInsuranceContractsExplanatory
DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory
DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory
DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory
DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory
DisclosureOfChangesInAccountingEstimatesExplanatory
DisclosureOfClaimsAndBenefitsPaidExplanatory
DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory
DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory
DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory
DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory
DisclosureOfDetailedInformationAboutArrangementsInvolvingLegalFormOfLeaseExplanatory
DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory
DisclosureOfDetailedInformationAboutHedgedItemsExplanatory
DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory
DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory
DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory
DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory
DisclosureOfFairValueMeasurementOfEquityExplanatory
DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory
DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory
DisclosureOfFinancialInstrumentsHeldForTradingExplanatory
DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory
DisclosureOfFirstTimeAdoptionExplanatory
DisclosureOfGeneralHedgeAccountingExplanatory
DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory
DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory
DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory
DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory
DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory
DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory
DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory
DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory
DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory
DisclosureOfInsurancePremiumRevenueExplanatory
DisclosureOfInsuranceRiskExplanatory
DisclosureOfInterestInFundsExplanatory
DisclosureOfInterimFinancialReportingExplanatory
DisclosureOfInternalCreditExposuresExplanatory
DisclosureOfInvestmentContractsLiabilitiesExplanatory
DisclosureOfInvestmentEntitiesExplanatory
DisclosureOfLiquidityRiskOfInsuranceContractsExplanatory
DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory
DisclosureOfNatureAndExtentOfRisksArisingFromInsuranceContractsExplanatory
DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExplanatory
DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory
DisclosureOfProvisionMatrixExplanatory
DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory
DisclosureOfReclassificationOfFinancialAssetsExplanatory
DisclosureOfReclassificationOfFinancialInstrumentsExplanatory
DisclosureOfReclassificationsOrChangesInPresentationExplanatory
DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory
DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatory
DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory
DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory
DisclosureOfRegulatoryDeferralAccountsExplanatory
DisclosureOfReimbursementRightsExplanatory
DisclosureOfReinsuranceExplanatory
DisclosureOfRevenueFromContractsWithCustomersExplanatory
DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory
DisclosureOfSensitivityToInsuranceRiskExplanatory
DisclosureOfServiceConcessionArrangementsExplanatory
DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory
DisclosureOfTradingIncomeExpenseExplanatory
DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory
DisclosureOfTypesOfInsuranceContractsExplanatory
DisclosureOfUnconsolidatedStructuredEntitiesExplanatory
DiscontinuedOperations
Dividends
DocumentInformation
EarningsPerShare
EarningsPerShareNote
EffectOfChangesInForeignExchangeRatesNote
EffectOfSharebasedPaymentsOnProfitOrLoss
EmployeeBenefitsNote
EntitysReportableSegmentsNote
EventsAfterReportingPeriodNote
Expenses
ExpensesByNature
ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory
ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions
ExplanationOfFirsttimeAdoptionOfIFRS9
ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment
ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory
ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory
ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory
ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory
ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory
ExplorationAndEvaluationAssetsNote
ExternalCreditExposures
FairValueMeasurementNote
FairValueMeasurementOfAssets
FairValueMeasurementOfLiabilities
FairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassification
FairValueOfFinancialInstruments
FairValueOfPlanAssets
FeeAndCommissionIncomeExpense
FinanceCost
FinanceIncome
FinanceIncomeExpense
FinanceLeaseAndOperatingLeaseByLessee
FinanceLeaseAndOperatingLeaseByLessor
FinancialAssets
FinancialAssetsHeldForTrading
FinancialAssetsThatAreEitherPastDueOrImpaired
FinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition
FinancialInstrumentsAtFairValueThroughProfitOrLoss
FinancialInstrumentsByTypeOfInterestRate
FinancialInstrumentsNote
FinancialLiabilities
FinancialRiskManagement
GeneralAndAdministrativeExpense
GeneralInformationAboutFinancialStatementsNote
GeographicalAreas
GoingConcern
Goodwill
GovernmentGrantsNote
HedgeAccounting
ImpairmentLossAndReversalOfImpairmentLoss
ImpairmentOfAssetsNote
IncomeStatement
IncomeTaxNote
IndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriod
IndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriod
InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory
InformationAboutConsolidatedStructuredEntities
InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets
InformationAboutEmployees
InformationAboutKeyManagementPersonnel
InformationAboutMaturityProfileOfDefinedBenefitObligation
InformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlows
InformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnit
InformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLives
InsuranceContractsNote
IntangibleAssetsAndGoodwill
IntangibleAssetsMaterialToEntity
IntangibleAssetsNote
IntangibleAssetsWithIndefiniteUsefulLife
InterestExpense
InterestIncome
InterestIncomeExpense
InterestsInAssociates
InterestsInJointArrangements
InterestsInOtherEntitiesNote
InterestsInSubsidiaries
InterestsInUnconsolidatedStructuredEntities
InventoriesNote
InvestmentPropertyNote
InvestmentsAccountedForUsingEquityMethod
InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod
IssuedCapital
JointOperations
JointVentures
LeasePrepayments
LeasesNote
LiquidityRisk
LoansAndAdvancesToBanks
LoansAndAdvancesToCustomers
MarketRisk
MaturityAnalysisForDerivativeFinancialLiabilities
MaturityAnalysisForNonderivativeFinancialLiabilities
MaturityAnalysisOfFinanceLeasePaymentsReceivable
MaturityAnalysisOfOperatingLeasePayments
MeasurementBasesUsedInPreparingFinancialStatements
NatureAndExtentOfRisksArisingFromFinancialInstruments
NetDefinedBenefitLiabilityAsset
NoncontrollingInterests
NoncurrentAssetsHeldForSaleAndDiscontinuedOperationsNote
NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale
NotesAndOtherInformation
NumberAndWeightedAverageExercisePricesOfOtherEquityInstruments
NumberAndWeightedAverageExercisePricesOfShareOptions
NumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptions
ObjectivesPoliciesAndProcessesForManagingCapital
OffsettingOfFinancialAssets
OffsettingOfFinancialAssetsAndFinancialLiabilities
OffsettingOfFinancialLiabilities
OperatingSegments
OtherAssets
OtherCurrentAssets
OtherCurrentLiabilities
OtherLiabilities
OtherNoncurrentAssets
OtherNoncurrentLiabilities
OtherOperatingExpense
OtherOperatingIncome
OtherOperatingIncomeExpense
OtherProvisions
OtherProvisionsContingentLiabilitiesAndContingentAssetsNote
PrepaymentsAndOtherAssets
ProductsAndServices
ProfitLossFromOperatingActivities
PropertyPlantAndEquipmentNote
Provisions
RangeOfExercisePricesOfOutstandingShareOptions
RecognisedFinanceLeaseAsAssetsByLessee
ReconciliationOfChangesInGoodwill
ReconciliationOfChangesInIntangibleAssetsAndGoodwill
ReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstruments
ReconciliationOfLiabilitiesArisingFromFinancingActivities
ReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociate
ReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVenture
RelatedPartyNote
RepurchaseAndReverseRepurchaseAgreements
ResearchAndDevelopmentExpense
ReservesAndOtherEquityInterest
RestrictedCashAndCashEquivalents
RevenueNote
SegmentsMajorCustomers
SensitivityAnalysisForActuarialAssumptions
SensitivityAnalysisForEachTypeOfMarketRisk
SharebasedPaymentArrangementsNote
ShareCapitalReservesAndOtherEquityInterestNote
SignificantInvestmentsInAssociates
SignificantInvestmentsInSubsidiaries
SignificantUnobservableInputsUsedInFairValueMeasurementOfAssets
SignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilities
StatementOfChangesInEquity
StatementOfComprehensiveIncome
StatementOfIFRSCompliance
StatementOfIncomeAndComprehensiveIncome
SubordinatedLiabilities
SummaryOfSignificantAccountingPoliciesNote
SummaryQuantitativeDataAboutEntitysExposureToRisk
TaxReceivablesAndPayables
TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCredits
TermsAndConditionsOfSharebasedPaymentArrangement
TradeAndOtherPayables
TradeAndOtherReceivables
TransactionsBetweenRelatedParties
TransfersOfFinancialAssets
TreasuryShares
#
Economic Entity Name
1
ARAUCO & CONSTITUTION PULP INC
2
Banco Santander (Mexico) S.A., Institucion de Banca Multiple, Grupo Financiero Santander Mexico
3
Cosan Ltd.
4
CREDICORP LTD
5
ECOPETROL S.A.
6
GAS TRANSPORTER OF THE SOUTH INC
7
GLAXOSMITHKLINE PLC
8
KB Financial Group Inc.
9
NOKIA CORP
10
SHINHAN FINANCIAL GROUP CO LTD
11
TURKCELL ILETISIM HIZMETLERI A S
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