Select Disclosure: (IFRS 2017)
ProductsAndServices
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
Adecoagro S.A.
2
ADVANCED SEMICONDUCTOR ENGINEERING INC
3
AU OPTRONICS CORP
4
CGG
5
CHEMICAL & MINING CO OF CHILE INC
6
CHINA EASTERN AIRLINES CORP LTD
7
CHINA MOBILE LTD /ADR/
8
CHINA TELECOM CORP LTD
9
China Zenix Auto International Ltd
10
CHUNGHWA TELECOM CO LTD
11
Concordia International Corp.
12
Cosan Ltd.
13
ECOPETROL S.A.
14
Ferroglobe PLC
15
G WILLI FOOD INTERNATIONAL LTD
16
GLAXOSMITHKLINE PLC
17
Grifols SA
18
KB Financial Group Inc.
19
LG Display Co., Ltd.
20
LINE Corp
21
Mechel PAO
22
Netshoes (Cayman) Ltd.
23
PEARSON PLC
24
PLDT Inc.
25
SEMICONDUCTOR MANUFACTURING INTERNATIONAL CORP
26
SILICONWARE PRECISION INDUSTRIES CO LTD
27
SK TELECOM CO LTD
28
SodaStream International Ltd.
29
TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD
30
Telesat Canada
31
Ternium S.A.
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