IFRS-FULL - CIPC
IFRS-FULL[000.100] Annual returnPrefixLabelTypeReferencescipc-caAnnual return [abstract]abstractCompanies Act, No. 71 of 2008 33cipc-caSubmission datedateCompanies Regulation, 2011 168cipc-caCustomer codecustomerCodeCompanies Regulation, 2011 168ifrs-fullName of reporting entity or other means of identificationstringIAS 1 51 acipc-caRegistration no.registrationNumberCompanies Regulation, 2011 168cipc-caChanges in Companies Registry [abstract]abstractcipc-caChanges in registered officebooleancipc-caDescription of changes in registered officestringcipc-caChanges in location of recordsbooleancipc-caDescription of changes in location of recordsstringcipc-caChanges in directorsbooleancipc-caDescription of changes in directorsstringcipc-caChanges in company secretarybooleancipc-caDescription of changes in company secretarystringcipc-caChanges in auditors and audit committeesbooleancipc-caDescription of changes in auditors and audit committeesstringcipc-caChanges in financial year endbooleancipc-caDescription of changes in financial year endstringcipc-caDesignated person responsible for compliance [abstract]abstractCompanies Act, No. 71 of 2008 33(3) ; 24(5)cipc-caNamestringCompanies Act, No. 71 of 2008 33(3) ; 24(5)cipc-caResident of South AfricabooleanCompanies Act, No. 71 of 2008 33(3) ; 24(5)cipc-caIdentityX, durationCompanies Act, No. 71 of 2008 33(3) ; 24(5)cipc-caCountry of originisoCountryCodeCompanies Act, No. 71 of 2008 33(3) ; 24(5)cipc-caPassport no.stringCompanies Act, No. 71 of 2008 33(3) ; 24(5)cipc-caDate of birthdateCompanies Act, No. 71 of 2008 33(3) ; 24(5)cipc-caRegistration no.registrationNumberCompanies Act, No. 71 of 2008 33(3) ; 24(5)cipc-caCompany's public interest score [abstract]abstractCompanies Regulation, 2011 26(2)cipc-caAverage number of employeesX, instantCompanies Regulation, 2011 26(2)cipc-caThird party liabilitiesX, instantcipc-caTurnoverX, durationcipc-caMaximum number of individuals with beneficial interest in securities of company, or members incase of non profit companyX, instantCompanies Regulation, 2011 26(2)cipc-caTotal scoreX, instantCompanies Regulation, 2011 26(2)cipc-caAnnual Financial Statements independently compiled and reported onbooleancipc-caAnnual Financial Statements internally compiledbooleancipc-caAnnual Financial Statements auditedbooleancipc-caDate of audit of Annual Financial Statementsdatecipc-caAnnual financial statements pursuant to exemptionbooleancipc-caDate of independent review of Annual Financial Statementdatecipc-caFinancial Accountability Supplement attachedbooleancipc-caCompany contact information [abstract]abstractcipc-caPostal addressstringcipc-caTelephone numberstringcipc-caEmail addressstringcipc-caCell phone numberstringcipc-caWebsitestringifrs-fullPrincipal place of businessstringIAS 1 138 aifrs-fullDescription of nature of entity's operations and principal activitiesstringIAS 1 138 bcipc-caHolding companystringCo-operatives Act, 2005 55[000.300] Annual statistical information (primary co-operatives only)PrefixLabelTypecipc-caAnnual statistical information [abstract]abstractifrs-fullName of reporting entity or other means of identificationstringReferencesIAS 1 51 a
cipc-caNumber of female membersX, instantcipc-caNumber of male membersX, instantcipc-caNumber of members younger than 35 yearsX, instantcipc-caNumber of members 35 years and olderX, instantcipc-caNumber of disabled persons who are membersX, instantcipc-caNumber of Black membersX, instantcipc-caNumber of members of other racesX, instantcipc-caNumber of members who are not natural personsX, instantcipc-caSize of co-operative [abstract]abstractcipc-caTotal number of members as at foundation dateX, instantcipc-caTotal number of current membersX, instantcipc-caNumber of persons employed by co-operativeX, instant[100.000] General information about financial sure of general information about financial statements [text block]text blockIAS 1 51cipc-caInformation about software [abstract]abstractcipc-caSoftware namestringcipc-caSoftware versionstringcipc-caInformation about company [abstract]abstractifrs-fullName of reporting entity or other means of identificationstringIAS 1 51 acipc-caFull registered namestringCompanies Regulation, 2011 168cipc-caTrade namestringcipc-caenumType of companyenumerationcipc-caRegistration no.registrationNumberCompanies Regulation, 2011 168cipc-caDeclaration of B-BBEE contributor level [abstract]abstractBEE Codes of Good Practice No 36928 4.5; 5.3.3cipc-caBlack ownership of entitybooleanBEE Codes of Good Practice No 36928 4.5; 5.3.3cipc-caWoman black ownership of entitybooleanBEE Codes of Good Practice No 36928 4.5; 5.3.3cipc-caenumB-BBEE contributor levelenumerationBEE Codes of Good Practice No 36928 4.5; 5.3.3cipc-caLegal Entity IdentifierlegalEntityIdentifiercipc-caBusiness address of company [abstract]abstractcipc-caStreet namestringcipc-caPostal yCodecipc-caPostal address same as business addressbooleancipc-caPostal address of company [abstract]abstractcipc-caStreet namestringcipc-caPostal yCodeifrs-fullExplanation of change in name of reporting entity or other means of identification from end ofpreceding reporting periodstringIAS 1 51 aifrs-fullDescription of nature of financial statementsstringIAS 27 16 a, IAS 1 51 b, IAS 27 17 aifrs-fullDate of end of reporting perioddateIAS 1 51 cifrs-fullPeriod covered by financial statementsstringIAS 1 51 c, Companies Act, No. 71 of 2008 29ifrs-fullDescription of presentation currencystringIAS 21 53, IAS 1 51 difrs-fullLevel of rounding used in financial statementsstringIAS 1 51 eifrs-fullDisclosure of significant accounting policies [text block]text blockIAS 1 117ifrs-fullDisclosure of notes and other explanatory information [text block]text blockIAS 1 10 ecipc-caDate of publication of financial statementsdateCompanies Act, No. 71 of 2008 29cipc-caenumType of assuranceenumerationCompanies Act, No. 71 of 2008 29cipc-caenumType of auditors' opinionenumerationcipc-caIndividual responsible for preparation or supervising preparation of financial statements [abstract]abstractCompanies Act, No. 71 of 2008 29cipc-caNamestringCompanies Act, No. 71 of 2008 29cipc-caenumProfessional designationenumerationCompanies Act, No. 71 of 2008 29cipc-caDeclaration of auditor's report presencebooleanCompanies Act, No. 71 of 2008 30
cipc-caDeclaration of director's report presencebooleanCompanies Act, No. 71 of 2008 30cipc-caDeclaration of board's approval (AGM for co-operatives)booleanCompanies Act, No. 71 of 2008 30cipc-caDisclosure of reasons for failure of approval [text block]text blockcipc-caDisclosure of proposed actions to address situation of failure [text block]text blockcipc-caDisclosure of errors or misstatements made in financial statements [text block]text blockcipc-caDeclaration of signature by authorised directorbooleanCompanies Act, No. 71 of 2008 30cipc-caDeclaration of presentation of financial statement to first stakeholders meeting after board'sapprovalbooleanCompanies Act, No. 71 of 2008 30cipc-caDeclaration of holding company and ultimate holding companybooleancipc-caDeclaration of company being regulatedbooleancipc-caDeclaration of submitting list of persons who hold significant beneficial interestsbooleancipc-caDetails of persons who hold significant beneficial interest [abstract]abstractcipc-caDetails of persons who hold significant beneficial interest [table]tablecipc-caPerson who hold significant beneficial interest identifier [axis]axiscipc-caDetails of person who hold significant beneficial interest [line items]abstractcipc-caName of person who hold significant beneficial intereststringCompanies Act, No. 71 of 2008 56(7)(b)cipc-caenumClass of securities heldenumerationCompanies Act, No. 71 of 2008 56(7)(b)cipc-caDescription of other class of securities heldstringCompanies Act, No. 71 of 2008 56(7)(b)cipc-caNumber of securities heldX, instantCompanies Act, No. 71 of 2008 56(7)(b)cipc-caExtent of beneficial interestX, durationCompanies Act, No. 71 of 2008 56(7)(b)cipc-caShares offered to publicbooleanCompanies Act, No. 71 of 2008 95cipc-caSolvency and Liquidity tests satisfiedbooleancipc-caenumFinancial assistance for subscription of securitiesenumerationCompanies Act, No. 71 of 2008 44cipc-caenumLoans granted or other financial assistance to directorsenumerationCompanies Act, No. 71 of 2008 45cipc-caenumDistributions to shareholders authorised by boardenumerationCompanies Act, No. 71 of 2008 46cipc-caenumCapitalization of sharesenumerationCompanies Act, No. 71 of 2008 47cipc-caenumCompany or subsidiary acquiring company's sharesenumerationCompanies Act, No. 71 of 2008 48cipc-caenumAmalgamations or MergersenumerationCompanies Act, No. 71 of 2008 113cipc-caenumTransfer by company of money or other property other than own sharesenumerationcipc-caenumOther reasonenumerationcipc-caDescription of other reasonstringCompanies Act, No. 71 of 2008 56(7)(b)[210.000] Statement of financial position, current/non-currentPrefixLabelTypecipc-caStatement of financial position [text block]text blockReferencesifrs-fullStatement of financial position [abstract]abstractifrs-fullAssets [abstract]abstractifrs-fullNon-current assets [abstract]abstractifrs-fullProperty, plant and equipmentX, instant, debitIAS 16 73 e, IAS 1 54 aifrs-fullInvestment propertyX, instant, debitIAS 40 76, IAS 40 79 d, IAS 1 54 bifrs-fullGoodwillX, instant, debitIAS 1 54 c, IFRS 3 B67 d, IAS 36 134 a, IAS 36 135aifrs-fullIntangible assets other than goodwillX, instant, debitIAS 38 118 e, IAS 1 54 cifrs-fullInvestments accounted for using equity methodX, instant, debitIFRS 8 24 a, IFRS 12 B16, IAS 1 54 eifrs-fullInvestments in subsidiaries, joint ventures and associatesX, instant, debitIAS 27 10ifrs-fullNon-current biological assetsX, instant, debitIAS 1 54 fcipc-caNon-current loans and advancesX, instant, debitcipc-caNon-current marketable loans and advancesX, instant, debitcipc-caNon-current reinsurance assetsX, instant, debitcipc-caNon-current deferred acquisition costsX, instant, debitifrs-fullTrade and other non-current receivablesX, instant, debitIAS 1 78 b, IAS 1 54 hifrs-fullNon-current inventoriesX, instant, debitIAS 1 54 gifrs-fullDeferred tax assetsX, instant, debitIAS 1 56, IAS 1 54 o, IAS 12 81 g iifrs-fullCurrent tax assets, non-currentX, instant, debitIAS 1 54 nifrs-fullOther non-current financial assetsX, instant, debitIAS 1 54 dcipc-caNon-current investment securitiesX, instant, debitifrs-fullOther non-current non-financial assetsX, instant, debitcipc-caNon-current commoditiesX, instant, debitIAS 1 55
ifrs-fullNon-current non-cash assets pledged as collateral for which transferee has right by contract orcustom to sell or repledge collateralX, instant, debitExpiry date 2021-01-01 IAS 39 37 a, IFRS 9 3.2.23aifrs-fullTotal non-current assetsX, instant, debitIFRS 12 B10 b, IFRS 12 B12 b ii, IAS 1 66ifrs-fullCurrent assets [abstract]abstractifrs-fullCurrent inventoriesX, instant, debitIAS 1 54 g, IAS 1 68, IAS 2 36 bifrs-fullTrade and other current receivablesX, instant, debitIAS 1 54 h, IAS 1 78 bifrs-fullCurrent tax assets, currentX, instant, debitIAS 1 54 nifrs-fullCurrent biological assetsX, instant, debitIAS 1 54 fcipc-caCurrent loans and advancesX, instant, debitcipc-caCurrent marketable loans and advancesX, instant, debitcipc-caCurrent reinsurance assetsX, instant, debitcipc-caCurrent deferred acquisition costsX, instant, debitcipc-caAmounts due from customers under construction contractsX, instant, debitifrs-fullOther current financial assetsX, instant, debitcipc-caTrading portfolio assetsX, instant, debitcipc-caCurrent investment securitiesX, instant, debitifrs-fullOther current non-financial assetsX, instant, debitcipc-caCurrent commoditiesX, instant, debitifrs-fullCash and cash equivalentsX, instant, debitifrs-fullCurrent non-cash assets pledged as collateral for which transferee has right by contract or customto sell or repledge collateralX, instant, debitIFRS 9 3.2.23 a, Expiry date 2021-01-01 IAS 39 37aifrs-fullTotal current assets other than non-current assets or disposal groups classified as held for sale oras held for distribution to ownersX, instant, debitIAS 1 66ifrs-fullNon-current assets or disposal groups classified as held for sale or as held for distribution toownersX, instant, debitIAS 1 54 jifrs-fullTotal current assetsX, instant, debitIFRS 12 B12 b i, IFRS 12 B10 b, IAS 1 66ifrs-fullTotal assetsX, instant, debitIFRS 13 93 b, IFRS 13 93 e, IFRS 8 23, IAS 1 55,IFRS 13 93 a, IFRS 8 28 cifrs-fullEquity and liabilities [abstract]abstractifrs-fullEquity [abstract]abstractifrs-fullIssued capitalX, instant, creditcipc-caPreference share capitalX, instant, creditifrs-fullRetained earningsX, instant, creditIAS 1 78 e, IAS 1 IG6ifrs-fullShare premiumX, instant, creditIAS 1 78 ecipc-caPreference share premiumX, instant, creditifrs-fullTreasury sharesX, instant, debitIAS 1 78 e, IAS 32 34ifrs-fullOther equity interestX, instant, creditIAS 1 78 eifrs-fullOther reservesX, instant, creditIAS 1 78 eifrs-fullTotal equity attributable to owners of parentX, instant, creditIAS 1 54 rifrs-fullNon-controlling interestsX, instant, creditIFRS 10 22, IFRS 12 12 f, IAS 1 54 qifrs-fullTotal equityX, instant, creditIAS 1 78 e, IFRS 13 93 a, IFRS 13 93 e, IFRS 13 93b, IFRS 1 24 a, IAS 1 55, IFRS 1 32 a iifrs-fullLiabilities [abstract]abstractifrs-fullNon-current liabilities [abstract]abstractifrs-fullNon-current provisions [abstract]abstractifrs-fullNon-current provisions for employee benefitsX, instant, creditIAS 1 78 difrs-fullOther non-current provisionsX, instant, creditIAS 1 78 difrs-fullTotal non-current provisionsX, instant, creditIAS 1 54 lifrs-fullTrade and other non-current payablesX, instant, creditIAS 1 54 kifrs-fullDeferred tax liabilitiesX, instant, creditIAS 1 54 o, IAS 12 81 g i, IAS 1 56ifrs-fullCurrent tax liabilities, non-currentX, instant, creditIAS 1 54 nifrs-fullOther non-current financial liabilitiesX, instant, creditIAS 1 54 m, IFRS 12 B13 cifrs-fullOther non-current non-financial liabilitiesX, instant, creditIAS 1 55cipc-caNon-current insurance contract liabilitiesX, instant, creditcipc-caNon-current policyholder liabilities under investment contracts and first party cell captives (at fairvalue through profit and loss)X, instant, creditcipc-caNon-current reinsurance liabilitiesX, instant, creditifrs-fullTotal non-current liabilitiesX, instant, creditifrs-fullCurrent liabilities [abstract]abstractifrs-fullCurrent provisions [abstract]abstractifrs-fullCurrent provisions for employee benefitsX, instant, creditIAS 1 78 difrs-fullOther current provisionsX, instant, creditIAS 1 78 difrs-fullTotal current provisionsX, instant, creditIAS 1 54 lifrs-fullTrade and other current payablesX, instant, creditIAS 1 54 kifrs-fullCurrent tax liabilities, currentX, instant, creditIAS 1 54 nifrs-fullOther current financial liabilitiesX, instant, creditIFRS 12 B13 b, IAS 1 54 mcipc-caShort trading positionsX, instant, creditifrs-fullOther current non-financial liabilitiesX, instant, creditIAS 1 54 dIAS 1 55IFRS 12 B13 a, IAS 1 54 i, IAS 7 45IAS 1 78 eIFRS 12 B10 b, IAS 1 69, IFRS 12 B12 b ivIAS 1 55
cipc-caCurrent insurance contract liabilitiesX, instant, creditcipc-caCurrent policyholder liabilities under investment contracts and first party cell captives (at fair valuethrough profit and loss)X, instant, creditcipc-caCurrent reinsurance liabilitiesX, instant, creditifrs-fullTotal current liabilities other than liabilities included in disposal groups classified as held for saleX, instant, creditIAS 1 69ifrs-fullLiabilities included in disposal groups classified as held for saleX, instant, creditIAS 1 54 p, IFRS 5 38ifrs-fullTotal current liabilitiesX, instant, creditIAS 1 69, IFRS 12 B10 b, IFRS 12 B12 b iiiifrs-fullTotal liabilitiesX, instant, creditIFRS 8 23, IFRS 8 28 d, IFRS 13 93 a, IAS 1 55,Companies Regulation, 2011 26(2), IFRS 13 93 b,IFRS 13 93 eifrs-fullTotal equity and liabilitiesX, instant, creditIAS 1 55cipc-caConsolidated and separate [table]tableifrs-fullConsolidated and separate financial statements [axis]axisIAS 27 4References[220.000] Statement of financial position, order of liquidityPrefixLabelTypecipc-caStatement of financial position [text block]text blockifrs-fullStatement of financial position [abstract]abstractifrs-fullAssets [abstract]abstractifrs-fullProperty, plant and equipmentX, instant, debitIAS 16 73 e, IAS 1 54 aifrs-fullInvestment propertyX, instant, debitIAS 40 76, IAS 40 79 d, IAS 1 54 bifrs-fullGoodwillX, instant, debitIAS 1 54 c, IFRS 3 B67 d, IAS 36 134 a, IAS 36 135aifrs-fullIntangible assets other than goodwillX, instant, debitIAS 38 118 e, IAS 1 54 cifrs-fullOther financial assetsX, instant, debitIAS 1 54 dcipc-caTrading portfolio assetsX, instant, debitcipc-caAvailable-for-sale financial assetsX, instant, debitcipc-caInvestment securitiesX, instant, debitifrs-fullOther non-financial assetsX, instant, debitcipc-caCommoditiesX, instant, debitifrs-fullInsurance contracts issued that are assetsX, instant, debitEffective 2021-01-01 IFRS 17 78 a, Effective 202101-01 IAS 1 54 daifrs-fullReinsurance contracts held that are assetsX, instant, debitEffective 2021-01-01 IFRS 17 78 c, Effective 202101-01 IAS 1 54 daifrs-fullInvestments accounted for using equity methodX, instant, debitIFRS 8 24 a, IFRS 12 B16, IAS 1 54 eifrs-fullInvestments in subsidiaries, joint ventures and associatesX, instant, debitIAS 27 10ifrs-fullBiological assetsX, instant, debitIAS 41 43, IAS 41 50, IAS 1 54 fifrs-fullNon-current assets or disposal groups classified as held for sale or as held for distribution toownersX, instant, debitIAS 1 54 jifrs-fullInventoriesX, instant, debitIAS 1 54 gifrs-fullCurrent tax assetsX, instant, debitIAS 1 54 nifrs-fullDeferred tax assetsX, instant, debitIAS 1 56, IAS 1 54 o, IAS 12 81 g iifrs-fullTrade and other receivablesX, instant, debitIAS 1 78 b, IAS 1 54 hifrs-fullCash and cash equivalentsX, instant, debitIFRS 12 B13 a, IAS 1 54 i, IAS 7 45cipc-caLoans and advancesX, instant, debitcipc-caMarketable loans and advancesX, instant, debitcipc-caPolicyholders assetsX, instant, debitcipc-caRetirement benefit assetsX, instant, debitcipc-caEmployee benefit assetsX, instant, debitifrs-fullNon-cash assets pledged as collateral for which transferee has right by contract or custom to sellor repledge collateralX, instant, debitExpiry date 2021-01-01 IAS 39 37 a, IFRS 9 3.2.23aifrs-fullTotal assetsX, instant, debitIFRS 13 93 b, IFRS 13 93 e, IFRS 8 23, IAS 1 55,IFRS 13 93 a, IFRS 8 28 cifrs-fullEquity and liabilities [abstract]abstractifrs-fullEquity [abstract]abstractifrs-fullIssued capitalX, instant, creditcipc-caPreference share capitalX, instant, creditifrs-fullRetained earningsX, instant, creditIAS 1 78 e, IAS 1 IG6ifrs-fullShare premiumX, instant, creditIAS 1 78 ecipc-caPreference share premiumX, instant, creditcipc-caReservesX, instant, creditifrs-fullTreasury sharesX, instant, debitIAS 1 78 e, IAS 32 34ifrs-fullOther equity interestX, instant, creditIAS 1 78 eifrs-fullOther reservesX, instant, creditIAS 1 78 eifrs-fullTotal equity attributable to owners of parentX, instant, creditIAS 1 54 rIAS 1 55IAS 1 78 e
ifrs-fullNon-controlling interestsX, instant, creditIFRS 10 22, IFRS 12 12 f, IAS 1 54 qifrs-fullTotal equityX, instant, creditIAS 1 78 e, IFRS 13 93 a, IFRS 13 93 e, IFRS 13 93b, IFRS 1 24 a, IAS 1 55, IFRS 1 32 a iifrs-fullLiabilities [abstract]abstractifrs-fullTrade and other payablesX, instant, creditifrs-fullProvisions [abstract]abstractifrs-fullProvisions for employee benefitsX, instant, creditIAS 1 78 difrs-fullOther provisionsX, instant, creditIAS 1 78 d, IAS 37 84 aifrs-fullTotal provisionsX, instant, creditIAS 1 54 lifrs-fullOther financial liabilitiesX, instant, creditIAS 1 54 mcipc-caShort trading positionsX, instant, creditifrs-fullOther non-financial liabilitiesX, instant, creditcipc-caDeposits and debt fundingX, instant, creditcipc-caCustomer accountsX, instant, creditcipc-caTrading portfolio liabilitiesX, instant, creditcipc-caDebt securities in issueX, instant, creditcipc-caRetirement benefit obligationX, instant, creditcipc-caPolicyholder liabilities under investment contracts and first party cell captives (at fair value throughprofit and loss)X, instant, creditifrs-fullInsurance contracts issued that are liabilitiesX, instant, creditEffective 2021-01-01 IAS 1 54 ma, Effective 202101-01 IFRS 17 78 bifrs-fullReinsurance contracts held that are liabilitiesX, instant, creditEffective 2021-01-01 IFRS 17 78 d, Effective 202101-01 IAS 1 54 maifrs-fullCurrent tax liabilitiesX, instant, creditIAS 1 54 nifrs-fullDeferred tax liabilitiesX, instant, creditIAS 1 54 o, IAS 12 81 g i, IAS 1 56ifrs-fullLiabilities included in disposal groups classified as held for saleX, instant, creditIAS 1 54 p, IFRS 5 38IFRS 8 23, IFRS 8 28 d, IFRS 13 93 a, IAS 1 55,Companies Regulation, 2011 26(2), IFRS 13 93 b,IFRS 13 93 eIAS 1 54 kIAS 1 55ifrs-fullTotal liabilitiesX, instant, creditcipc-caTotal provisions and other liabilitiesX, instant, creditifrs-fullTotal equity and liabilitiesX, instant, creditcipc-caConsolidated and separate [table]tableifrs-fullConsolidated and separate financial statements [axis]axisIAS 27 4ReferencesIAS 1 55[310.000] Statement of comprehensive income, profit or loss, by function of expensePrefixLabelTypecipc-caProfit or loss [text block]text blockifrs-fullProfit or loss [abstract]abstractifrs-fullProfit (loss) [abstract]abstractifrs-fullRevenueX, duration, creditCompanies Regulation, 2011 26(2), IAS 1 102, IFRS8 32, IFRS 12 B12 b v, IFRS 5 33 b i, IFRS 8 28 a,IAS 1 103, IAS 1 82 a, IFRS 8 23 a, IFRS 8 33 a,IFRS 8 34, IFRS 12 B10 bifrs-fullInterest revenue calculated using effective interest methodX, duration, creditIAS 1 82 a, Effective 2021-01-01 IAS 1 82 a iifrs-fullInsurance revenueX, duration, creditEffective 2021-01-01 IAS 1 82 a ii, Effective 2021-0101 IFRS 17 80 a, Effective 2021-01-01 IFRS 17 106cipc-caReinsurance revenueX, duration, creditifrs-fullCost of salesX, duration, debitIAS 1 99, IAS 1 103ifrs-fullGross profitX, duration, creditIAS 1 103ifrs-fullOther incomeX, duration, creditIAS 1 102, IAS 26 35 b iv, IAS 1 103ifrs-fullDistribution costsX, duration, debitIAS 1 99, IAS 1 103ifrs-fullAdministrative expensesX, duration, debitIAS 26 35 b vi, IAS 1 99, IAS 1 103ifrs-fullOther expenseX, duration, debitIAS 26 35 b vii, IAS 1 103, IAS 1 99ifrs-fullOther gains (losses)X, duration, creditIAS 1 103, IAS 1 102ifrs-fullInsurance service expenses from insurance contracts issuedX, duration, debitEffective 2021-01-01 IFRS 17 80 a, Effective 202101-01 IAS 1 82 abifrs-fullIncome (expenses) from reinsurance contracts held, other than finance income (expenses)X, duration, creditEffective 2021-01-01 IFRS 17 86, Effective 2021-0101 IAS 1 82 acifrs-fullProfit (loss) from operating activitiesX, duration, creditIAS 1 85, IAS 32 IE33ifrs-fullDifference between carrying amount of dividends payable and carrying amount of non-cash assetsdistributedX, duration, creditIFRIC 17 15ifrs-fullGains (losses) on net monetary positionX, duration, creditIAS 29 9ifrs-fullGain (loss) arising from derecognition of financial assets measured at amortised costX, duration, creditIAS 1 82 aaifrs-fullFinance incomeX, duration, creditIAS 1 85ifrs-fullFinance costsX, duration, debitIAS 1 82 bifrs-fullImpairment gain and reversal of impairment loss (impairment loss) determined in accordance withIFRS 9X, duration, debitIAS 1 82 ba
ifrs-fullInsurance finance income (expenses) from insurance contracts issued recognised in profit or lossX, duration, creditEffective 2021-01-01 IFRS 17 80 b, Effective 202101-01 IAS 1 82 bbifrs-fullFinance income (expenses) from reinsurance contracts held recognised in profit or lossX, duration, creditEffective 2021-01-01 IAS 1 82 bc, Effective 2021-0101 IFRS 17 82ifrs-fullShare of profit (loss) of associates and joint ventures accounted for using equity methodX, duration, creditEffective on first application of IFRS 9 IFRS 4 39M b,IAS 1 82 c, IFRS 8 23 g, IFRS 8 28 eifrs-fullOther income (expense) from subsidiaries, jointly controlled entities and associatesX, duration, creditIAS 1 85ifrs-fullGains (losses) arising from difference between previous amortised cost and fair value of financialassets reclassified out of amortised cost into fair value through profit or loss measurement category X, duration, creditcipc-caOther fair value gains (losses)X, durationifrs-fullCumulative gain (loss) previously recognised in other comprehensive income arising fromreclassification of financial assets out of fair value through other comprehensive income into fairvalue through profit or loss measurement categoryX, duration, creditIAS 1 82 cbifrs-fullHedging gains (losses) for hedge of group of items with offsetting risk positionsX, duration, creditIFRS 9 6.6.4, IFRS 7 24C b vicipc-caProfit (loss) before direct and indirect taxX, duration, creditcipc-caIndirect taxX, duration, debitifrs-fullProfit (loss) before taxX, duration, creditIAS 1 103, IFRS 8 28 b, IFRS 8 23, IAS 1 102, IFRS5 33 b iifrs-fullTax income (expense)X, duration, debitIAS 12 81 c ii, IAS 1 82 d, IAS 26 35 b viii, IFRS 12B13 g, IFRS 8 23 h, IAS 12 79, IAS 12 81 c iifrs-fullProfit (loss) from continuing operationsX, duration, creditIFRS 8 28 b, IAS 1 81A a, IFRS 8 23, IFRS 12 B12 bviifrs-fullProfit (loss) from discontinued operationsX, duration, creditIAS 1 98 e, IAS 1 82 ea, IFRS 12 B12 b vii, IFRS 533 aIAS 1 81A a, IFRS 8 28 b, Effective 2021-01-01IFRS 17 113 b, IFRS 8 23, IFRS 1 32 a ii, IAS 7 18b, IFRS 1 24 b, IFRS 12 B10 b, IAS 1 106 d i,Effective on first application of IFRS 9 IFRS 4 39L eIAS 1 82 caifrs-fullProfit (loss)X, duration, creditcipc-caConsolidated and separate [table]tableifrs-fullConsolidated and separate financial statements [axis]axisifrs-fullProfit (loss), attributable to [abstract]abstractifrs-fullProfit (loss), attributable to owners of parentX, duration, creditIAS 1 81B a iiifrs-fullProfit (loss), attributable to non-controlling interestsX, duration, creditIAS 1 81B a i, IFRS 12 12 ecipc-caProfit (loss) attributable to contingent convertible securitiesX, duration, creditcipc-caProfit (loss) attributable to preference sharesX, duration, creditcipc-caConsolidated and separate [table]tableifrs-fullConsolidated and separate financial statements [axis]axisIAS 27 4ifrs-fullEarnings per share [text block]text blockIAS 33 66ifrs-fullEarnings per share [abstract]abstractifrs-fullEarnings per share [table]tableIAS 33 66ifrs-fullClasses of ordinary shares [axis]axisIAS 33 66ifrs-fullOrdinary shares [member]memberIAS 1 79 a, IAS 33 66ifrs-fullConsolidated and separate financial statements [axis]axisIAS 27 4ifrs-fullEarnings per share [line items]abstractifrs-fullBasic earnings per share [abstract]abstractifrs-fullBasic earnings (loss) per share from continuing operationsX, durationIAS 33 66ifrs-fullBasic earnings (loss) per share from discontinued operationsX, durationIAS 33 68ifrs-fullTotal basic earnings (loss) per shareX, durationIAS 33 66ifrs-fullDiluted earnings per share [abstract]abstractifrs-fullDiluted earnings (loss) per share from continuing operationsX, durationIAS 33 66ifrs-fullDiluted earnings (loss) per share from discontinued operationsX, durationIAS 33 68ifrs-fullTotal diluted earnings (loss) per shareX, durationIAS 33 66ReferencesIAS 27 4[320.000] Statement of comprehensive income, profit or loss, by nature of expensePrefixLabelTypecipc-caProfit or loss [text block]text blockifrs-fullProfit or loss [abstract]abstractifrs-fullProfit (loss) [abstract]abstractifrs-fullRevenueX, duration, creditCompanies Regulation, 2011 26(2), IAS 1 102, IFRS8 32, IFRS 12 B12 b v, IFRS 5 33 b i, IFRS 8 28 a,IAS 1 103, IAS 1 82 a, IFRS 8 23 a, IFRS 8 33 a,IFRS 8 34, IFRS 12 B10 bifrs-fullInterest revenue calculated using effective interest methodX, duration, creditIAS 1 82 a, Effective 2021-01-01 IAS 1 82 a iifrs-fullInsurance revenueX, duration, creditEffective 2021-01-01 IAS 1 82 a ii, Effective 2021-0101 IFRS 17 80 a, Effective 2021-01-01 IFRS 17 106cipc-caReinsurance revenueX, duration, credit
ifrs-fullOther incomeX, duration, creditIAS 1 102, IAS 26 35 b iv, IAS 1 103ifrs-fullIncrease (decrease) in inventories of finished goods and work in progressX, duration, debitIAS 1 99, IAS 1 102ifrs-fullOther work performed by entity and capitalisedX, duration, creditIAS 1 85, IAS 1 IG6ifrs-fullRaw materials and consumables usedX, duration, debitIAS 1 102, IAS 1 99ifrs-fullEmployee benefits expenseX, duration, debitIAS 1 99, IAS 1 102, IAS 1 104ifrs-fullDepreciation and amortisation expenseX, duration, debitIFRS 8 23 e, IAS 1 102, IAS 1 104, IAS 1 99, IFRS 828 e, IFRS 12 B13 difrs-fullReversal of impairment loss (impairment loss) recognised in profit or lossX, duration, debitIAS 1 99ifrs-fullOther expensesX, duration, debitIAS 1 102, IAS 1 99ifrs-fullOther gains (losses)X, duration, creditIAS 1 103, IAS 1 102ifrs-fullInsurance service expenses from insurance contracts issuedX, duration, debitEffective 2021-01-01 IFRS 17 80 a, Effective 202101-01 IAS 1 82 abifrs-fullIncome (expenses) from reinsurance contracts held, other than finance income (expenses)X, duration, creditEffective 2021-01-01 IFRS 17 86, Effective 2021-0101 IAS 1 82 acifrs-fullProfit (loss) from operating activitiesX, duration, creditIAS 1 85, IAS 32 IE33ifrs-fullDifference between carrying amount of dividends payable and carrying amount of non-cash assetsdistributedX, duration, creditIFRIC 17 15ifrs-fullGains (losses) on net monetary positionX, duration, creditIAS 29 9ifrs-fullGain (loss) arising from derecognition of financial assets measured at amortised costX, duration, creditIAS 1 82 aaifrs-fullFinance incomeX, duration, creditIAS 1 85ifrs-fullFinance costsX, duration, debitIAS 1 82 bifrs-fullImpa
ifrs-full Period covered by financial statements string IAS 1 51 c, Companies Act, No. 71 of 2008 29 ifrs-full Description of presentation currency string IAS 21 53, IAS 1 51 d ifrs-full Level of rounding used in financial statements string IAS 1 51 e ifrs-full Disclosure of signific
(a) IFRS 9 Financial Instruments (Part A); and (b) IFRS 15 Revenue from Contracts with Customers (Part B). Introduction 2 IFRS 17 is effective from 1 January 2021. An insurer can choose to apply IFRS 17 before that date but only if it also applies IFRS 9. 3 The paper considers components of IFRS 9 and IFRS 15 that are relevant to the
IFRS 17 basics IFRS 17 is the new accounting standard for Insurance Contracts published 18 May 2017 Replace the interim standard IFRS 4 (not standardized across jurisdictions) EU endorsement still under process Go-live 1st January 2022 18 May 2017 IFRS 17 Publication Effective application of IFRS 17 & IFRS 9 1st January 2022 IFRS 17 Go-live ! Transitory
in the CIPC’s computer system, or the date on which registered or other mail is received by the CIPC). The CIPC is not required to approve or vet any decisions or actions of the company. The counter balance to the diminished role of the regulator is greater emphasis on the role of
WEBINAR INTRODUCTION ESTABLISHMENT OF CIPC CIPC was brought into existence By the Companies Act, 2008 In terms of Section 185(1) of the Companies Act, the Commission is established as a juristic person to function as an organ of state within the public administration, but as an institution outside the public service.
New IFRS Standards—IFRS 16 Leases Page 1 of 26 . Agenda ref 30E STAFF PAPER June 2019 IASB Meeting Project Comprehensive review of the IFRS for SMEs Standard Paper topic New IFRS Standards—IFRS 16 Leases CONTACT(S) Yousouf Hansye ykhansye@ifrs.org 44 (0) 20 7246 6470
1 Overview of IFRS 9 and implementation plan in Thailand 2 IFRS 9 Classification and Measurement 3 IFRS 9 Impairment 4 IFRS 9 Hedge accounting 5 Transition requirements (with applying IFRS 9 with IFRS 4 phase II) 6 Concluding remark
IFRS and US GAAP: similarities and differences IFRS first-time adoption IFRS 1, First-Time Adoption of International Financial Reporting Standards, is the standard that is applied during preparation of a company's first IFRS-based financial statements. IFRS 1 was created to help companies transition to IFRS and provides practical
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