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[]
["International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) "]
["Workbook 2013"]
[]
["Terms of Use"]
[]
["By using this Excel workbook, you are agreeing to the following terms. If you do not agree to the following terms, then you are not allowed to use this workbook and should immediately terminate such usage."]
["This workbook summarises the presentation and disclosure requirements set out in the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) in issue as of 9 July 2009. The IFRS for SMEs include Sections as issued by the International Accounting Standards Board (IASB) and Questions and Answers as issued by the SME Implementation Group (SMEIG). This workbook may be used as a guide to assist in considering compliance with the presentation and disclosure requirements of the IFRS for SMEs. It is not a substitute for your understanding of such pronouncements and seeking the advice of a qualified professional advisor."]
["You are presumed to have a thorough understanding of the IFRS for SMEs and should refer to its text, as necessary, in considering particular items in this workbook. The items in this workbook are referenced to the applicable sections of the actual IFRS for SMEs."]
["The detailed presentation and disclosure points generally require a \"Yes\", \"No\" or \"N/A\" response. Depending on the response, you may need to take further action.  A \"Yes\" response does not necessarily result in compliance with IFRS for SMEs."]
["As the IFRS for SMEs are amended and reviewed by the IASB from time to time this checklist may not be current."]
[]
["Disclaimer"]
[]
["This website contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively the “Deloitte Network”) is, by means of this website, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This website is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect, among other things, your finances, your business or your compliance obligations. Before making any decision or taking any action that may affect your finances, your business or your compliance obligations, you should consult a qualified professional adviser. You may not rely upon this website and any use of this website is at the your sole risk. You assume full responsibility and risk of loss resulting from the use of this website. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this website. By using this website you agree to indemnify and hold harmless the Deloitte Network.\n\nIf you copy, print, or distribute pages or portions of pages from this website, such pages and portions of pages are subject to the following conditions: \n\n• They may used for informational purposes only. \n• They may be used only for non-commercial purposes. \n• They must include the this notice as well as the Copyright and Disclaimer notices in their entirety. "]
["IMPORTANT INSTRUCTIONS FOR USING THIS WORKBOOK","."]
[]
["Important Excel Macro Programming Warnings"]
["Please do not add or delete any rows or columns in the worksheets. Changing or deleting the response to a Tailoring Question (TQ) or sub TQ will result in losing the answers already entered in the detailed compliance questions associated with the TQ or sub TQ."]
["File Structure"]
["The workbook includes several types of worksheets :"]
["- READ ME FIRST  "]
["The \"READ ME FIRST\"  worksheet contains terms of use and important instructions for using this workbook."]
["- Summary"]
["The \"Summary\" worksheet contains questions that may be used to summarise the results of this checklist as to whether the presentation and disclosure requirements of the IFRS for SMEs has been met."]
["- Index"]
["The \"Index\"  worksheet provides an overview of all the IFRS for SMEs sections included in this checklist. In this index, the user should indicate which IFRS for SMEs sections are applicable to the entity. Please note that the default answer has been set to yes and should be changed if the IFRS for SMEs section is not applicable. For all applicable IFRS for SMEs sections, the \"Index\"  worksheet contains links to the presentation and disclosure checklists by section. If the pesentation and disclosure checklists by standard only contain 1 tailoring question, the default answer in the presentation and disclosure checklist will be automatically answered with \"yes\"."]
["- PresentationTQSummary"]
["The \"PresentationTQSummary\"  provide an overview of the answers to the main tailoring questions per the IFRS for SMEs."]
["- Presentation and disclosure checklists (IFS [section number]P) by section"]
["The \"Presentation and disclosure checklists\" by section contain tailoring and detailed questions that will assist in determining whether the presentation and disclosure requirements of the applicable IFRS for SMEs sections have been met."]
["- Consequential Amendments"]
["Certain Sections, Amendments and Question and Answers from the SMEIG may amend sections (consequential amendments). Previously, the IASB had stated that it planned to undertake an initial comprehensive review of the IFRS for SMEs (International Financial Reporting Standard for Small and Medium-sized Entities) to assess the first two years’ of experience that entities have had in applying the IFRS for SMEs. During this review process, the IASB intends to consider new and amended IFRSs that have been adopted since the IFRS for SMEs was issued and whether any amendments should be proposed to address any implementation issues identified in the comprehensive review. A comprehensive review was formally launched at the June 2012 IASB meeting. A Request for Information was issued on 26 June 2012 (comment deadline 30 November 2012). The SME Implementation Group (SMEIG) will begin discussing responses to the Request for Information in February 2013. The indicative timetable sets 2015 as the target effective date for any amendments resulting from the review."]
[]
["Colour Coding"]
["All worksheets in this workbook follow a standard colour coding."]
["Dark blue : Main Tailoring Questions"]
[]
["Light violet  : Sub-Tailoring questions"]
[]
["Light green : Guidance"]
[]
["Violet : Answer cell"]
[]
["Overall Questionnaire Structure"]
["Every questionnaire includes five columns"]
["- TQ : internal reference for a main tailoring question."]
["- Reference : where the reference to the related paragraph in the Section is indicated."]
["- Presentation/disclosure requirement (Presentation and disclosure checklist): Questions (tailoring, sub-tailoring and detailed compliance questions) and Guidance."]
["- Yes/No/N/A : Answers. Exclusively Yes, No or N/A. In some cases, an option to select guidance is available."]
["- Comments : To be filled where a discrepancy with the Section or Question and Answers from the SMEIG is noted."]
["Process"]
["Applicability"]
["Starting from the Index page, the preparer selects by section the applicability of the section to the engagement by selecting \"Yes\" or \"No\" from the dropdown box."]
["In case of a positive answer (by selecting \"Yes\" to the section that is applicable), the questionnaire (Presentation and Disclosure) relating to the selected section will appear in the workbook. The user will automatically be transferred, by clicking on the link, to the selected questionnaire."]
["Guidance"]
["The user can decide whether he/she wants to show or hide the guidance in the questionnaire by selecting one of the options on the top of the questionnaire. Guidance on individual questions will not automatically disappear  if you answer \"yes\"  or \"no\"  to the question.  The guidance on individual questions can be hidden by selecting the \"Hide\" option at the top of the sheet."]
["Compliance"]
["The questionnaire is to be filled in the suggested order, that corresponds to the logical flow of the standard."]
["An answer to a tailoring question may lead to sub-tailoring question(s) or to some detailed compliance questions."]
["By clicking on the answer cell, the user will be proposed a selection of options (Yes/No/N/A) and sometimes guidance. By selecting the guidance, some additional content will be disclosed just below the question. The preparer then needs to go back to the initial question to answer Yes, No or N/A."]
["The response in an answer cell can be deleted."]
["If the response to a tailoring question or sub-tailoring question is cleared, all the associated compliance questions will not be displayed on the screen. The answer cell of the associated questions will be cleared automatically."]
["A negative answer to a detailed compliance question indicates, in the majority of the cases, non-compliance with the standard. A comment will have to be inserted in the following column."]
["PresentationTQSummary"]
["The answers (or the lack of an answer) to the main tailoring questions are automatically copied into the PresentationTQSummary worksheet (Hyperlink at the right top of the worksheet). The PresentationTQSummary worksheets give an overview of the answers to the main tailoring questions. It does not provide an overview of non-compliance."]
["Deleted content of cell(s)"]
["In case the user works with an unprotected version and content is lost, the problem can be corrected as follows: (1) Unhide the rows with the missing text. (2) Copy the missing text from a known good file and paste them in the worksheet where the content loss occurred and save the file."]
[]
[]
["Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network\nof member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed\ndescription of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.\n"]
["“Deloitte” is the brand under which tens of thousands of dedicated professionals in independent firms throughout the world\ncollaborate to provide audit, consulting, financial advisory, risk management, and tax services to selected clients. These firms are\nmembers of Deloitte Touche Tohmatsu Limited (DTTL), a UK private company limited by guarantee. Each member firm provides\nservices in a particular geographic area and is subject to the laws and professional regulations of the particular country or\ncountries in which it operates. DTTL does not itself provide services to clients. DTTL and each DTTL member firm are separate and\ndistinct legal entities, which cannot obligate each other. DTTL and each DTTL member firm are liable only for their own acts or\nomissions and not those of each other. Each DTTL member firm is structured differently in accordance with national laws,\nregulations, customary practice, and other factors, and may secure the provision of professional services in its territory through\nsubsidiaries, affiliates, and/or other entities.\n"]
["© 2013 Deloitte Touche Tohmatsu Limited"]

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["SUMMARY OF CHECKLIST RESULTS"]
["General"]
["This worksheet may be used to summarise the results of this checklist as to whether the presentation and disclosure requirements of IFRS for SMEs have been met:"]
["Areas of noncompliance"]
["The following areas of noncompliance were noted:","Follow-up:"]
[]
[]
["Areas requiring further attention"]
["The following areas were identified that need further attention:","Follow-up:"]
[]
[]
["Areas of change in presentation and disclosure requirements as compared to prior year: "]
["The following areas were identified that changed as compared to prior year:","Follow-up:"]

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["IFRS for SMEs Checklist Worksheet Index",null,null,null,null,null,null,null,null,null,null,"Yes"]
["This checklist addresses the presentation and disclosure requirements of IFRS for SMEs in issue as of 9 July 2009.",null,null,null,null,null,null,null,null,null,null,"No"]
[]
["Introduction"]
[null,1,"This checklist summarises the presentation and disclosure requirements throughout the IFRS for SMEs."]
[null,2,"This checklist deals with both presentation and disclosures. Often a required presentation is the equivalent of a disclosure requirement. To illustrate, Sections 3–6 of the IFRS require the presentation of some specific line items in the statement of financial position, statement of comprehensive income, income statement (if presented), statement of changes in equity and statement of cash flows."]
[null,3,"In most cases, the IFRS for SMEs does not specify whether a disclosure should be made within a financial statement or in the notes. In several cases, however, disclosures are expressly required to be in a financial statement; these are identified in this checklist."]
[null,4,"The disclosure requirements in the IFRS for SMEs apply only to material items. If an item is immaterial no disclosure is prescribed. Materiality is discussed in Section 2 paragraph 2.6."]
[null,5,"The application of the IFRS for SMEs, with additional disclosure when necessary, is presumed to result in financial statements that achieve a fair presentation of the financial position, financial performance and cash flows of an entity eligible to use the IFRS for SMEs. The disclosure requirements in the IFRS for SMEs should be regarded as minimum requirements. Additional disclosures are necessary when compliance with the specific requirements in the IFRS for SMEs is insufficient to enable users to understand the effect of particular transactions, other events and conditions on the entity’s financial position and financial performance. An entity must present additional line items, headings and subtotals in the financial statements when such presentation is relevant to an understanding of the entity’s financial position, performance and changes in financial position. Similarly, an entity must include in the notes to financial statements information that is not presented elsewhere in the financial statements but is relevant to an understanding of them."]
[null,null,"                              Section",null,null,null,"Applicable","Presentation and Disclosure"]
[null,null,"Section 1 - Small and Medium-Sized Entities",null,null,null,"No","No presentation or disclosure requirements in this section."]
[null,null,"Section 2 - Concepts and Pervasive Principles",null,null,null,"No","No presentation or disclosure requirements in this section. Offsetting principals contained in IFS3P."]
[null,null,"Section 3 - Financial Statement Presentation",null,null,null,"Yes","IFS3P"]
[null,null,"Section 4 - Statement of Financial Position",null,null,null,"Yes","IFS4P"]
[null,null,"Section 5 - Statement of Comprehensive Income and Income Statement",null,null,null,"Yes","IFS5P"]
[null,null,"Section 6 - Statement of Changes in Equity and Statement of Income and Retained Earnings",null,null,null,"Yes","IFS6P"]
[null,null,"Section 7 - Statement of Cash Flows",null,null,null,"Yes","IFS7P"]
[null,null,"Section 8 - Notes to the Financial Statements",null,null,null,"Yes","IFS8P"]
[null,null,"Section 9 - Consolidated and Separate Financial Statements",null,null,null,"Yes","IFS9P"]
[null,null,"Section 10 - Accounting Policies, Estimates and Errors",null,null,null,"Yes","IFS10P"]
[null,null,"Section 11 - Basic Financial Instruments",null,null,null,"Yes","IFS11P"]
[null,null,"Section 12 - Other Financial Instruments Issues",null,null,null,"Yes","IFS12P"]
[null,null,"Section 13 - Inventories",null,null,null,"Yes","IFS13P"]
[null,null,"Section 14 - Invesments in Associates",null,null,null,"Yes","IFS14P"]
[null,null,"Section 15 - Investments in Joint Ventures",null,null,null,"Yes","IFS15P"]
[null,null,"Section 16 - Investment Property",null,null,null,"Yes","IFS16P"]
[null,null,"Section 17 - Property, plant and equipment",null,null,null,"Yes","IFS17P"]
[null,null,"Section 18 - Intangible Assets other than Goodwill",null,null,null,"Yes","IFS18P"]
[null,null,"Section 19 - Business Combinations and Goodwill",null,null,null,"Yes","IFS19P"]
[null,null,"Section 20 - Leases",null,null,null,"Yes","IFS20P"]
[null,null,"Section 21 - Provisions and contingencies",null,null,null,"Yes","IFS21P"]
[null,null,"Section 22 - Liabilities and Equity",null,null,null,"No","No presentation or disclosure requirements in this section (but see paragraphs 4.12 and 4.13)"]
[null,null,"Section 23 - Revenue",null,null,null,"Yes","IFS23P"]
[null,null,"Section 24 - Government Grants",null,null,null,"Yes","IFS24P"]
[null,null,"Section 25 - Borrowing Costs",null,null,null,"Yes","IFS25P"]
[null,null,"Section 26 - Share-based Payment",null,null,null,"Yes","IFS26P"]
[null,null,"Section 27 - Impairment of Assets",null,null,null,"Yes","IFS27P"]
[null,null,"Section 28 - Employee Benefits",null,null,null,"Yes","IFS28P"]
[null,null,"Section 29 - Income tax",null,null,null,"Yes","IFS29P"]
[null,null,"Section 30 - Foreign Currency Translation",null,null,null,"Yes","IFS30P"]
[null,null,"Section 31 - Hyperinflation",null,null,null,"Yes","IFS31P"]
[null,null,"Section 32 - Events after the end of the reporting period",null,null,null,"Yes","IFS32P"]
[null,null,"Section 33 - Related Party Disclosures",null,null,null,"Yes","IFS33P"]
[null,null,"Section 34 - Specialised Activities",null,null,null,"Yes","IFS34P"]
[null,null,"Section 35 - Transition to the IFRS for SMEs",null,null,null,"Yes","IFS35P"]
[]
["Workbook Last updated: May 2013"]

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["Summary of IFRS for SMEs Presentation/Disclosure Tailoring Questions               "]
[]
[]
[]
[]
[]
[null,"Section 3 - Financial Statement Presentation"]
[null,{"$f":"IFS3P!H43","v":"Does management, in extremely rare circumstances, conclude that compliance with this IFRS would be so misleading that it would conflict with the objective of financial statements of SMEs set out in Section 2?"},null,null,null,{"$f":"IF(IFS3P!I43=\"\",\"\",IFS3P!I43)","v":""},"IFS3A"]
[null,{"$f":"IFS3P!H65","v":"Has the entity departed from a requirement of an IFRS for SME's in a prior period, and does that departure affect the amounts recognised in the financial statements for the current period?"},null,null,null,{"$f":"IF(IFS3P!I65=\"\",\"\",IFS3P!I65)","v":""},"IFS3B"]
[null,{"$f":"IFS3P!H72","v":"Is management aware, in making its assessment of the entity's ability to continue as a going concern, of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern?"},null,null,null,{"$f":"IF(IFS3P!I72=\"\",\"\",IFS3P!I72)","v":""},"IFS3C"]
[null,{"$f":"IFS3P!H85","v":"Did the entity change the end of its reporting period and are the financial statements presented for a period longer or shorter than one year?"},null,null,null,{"$f":"IF(IFS3P!I85=\"\",\"\",IFS3P!I85)","v":""},"IFS3D"]
[null,{"$f":"IFS3P!H97","v":"Has the presentation or classification of items in the financial statements been changed?"},null,null,null,{"$f":"IF(IFS3P!I97=\"\",\"\",IFS3P!I97)","v":""},"IFS3E"]
[]
[null,"Section 4 - Statement of Financial Position"]
[null,{"$f":"IFS4P!G53","v":"Does a presentation based on liquidity provide information that is reliable and more relevant than presentation on a current/non-current basis?"},null,null,null,{"$f":"IF(IFS4P!H53=\"\",\"\",IFS4P!H53)","v":""},"IFS4A"]
[null,{"$f":"IFS4P!G94","v":"Was the entity at the reporting date a party to a binding sale agreement for the major disposal of assets, or a group of assets and liabilities?"},null,null,null,{"$f":"IF(IFS4P!H94=\"\",\"\",IFS4P!H94)","v":""},"IFS4B"]
[]
[null,"Section 5 - Statement of Comprehensive Income and Income Statement"]
[null,{"$f":"IFS5P!H45","v":"Has the reporting entity adopted a two-statement approach statement approach (reporting an income statement and a statement of comprehensive income)?"},null,null,null,{"$f":"IF(IFS5P!I45=\"\",\"\",IFS5P!I45)","v":""},"IFS5A"]
[]
[]
[null,"Section 6 - Statement of Changes in Equity and Statement of Income and Retained Earnings"]
[null,{"$f":"IFS6P!G24","v":"Has the reporting entity adopted a statement of income and retained earnings in place of a statement of comprehensive income and a statement of changes in equity?"},null,null,null,{"$f":"IF(IFS6P!H24=\"\",\"\",IF(IFS6P!H24=\"Guidance\",\"\",IFS6P!H24))","v":""},"IFS6A"]
[]
[null,"Section 9 - Consolidated and Separate Financial Statements"]
[null,{"$f":"IFS9P!J13","v":"Has the entity prepared either consolidated financial statements or separate financial statements (or both)?"},null,null,null,{"$f":"IF(IFS9P!K13=\"\",\" \",IFS9P!K13)","v":"Yes"},"IFS9A"]
[]
[null,"Section 10 - Accounting Policies, Estimates and Errors"]
[null,{"$f":"IFS10P!H9","v":"Did the entity change any accounting policies during the reporting period due to  an amendment to IFRS for SMEs?"},null,null,null,{"$f":"IF(IFS10P!I9=\"\",\" \",IFS10P!I9)","v":" "},"IFS10A"]
[null,{"$f":"IFS10P!H17","v":"Did the entity voluntarily change any accounting policies during the reporting period?"},null,null,null,{"$f":"IF(IFS10P!I17=\"\",\" \",IFS10P!I17)","v":" "},"IFS10B"]
[null,{"$f":"IFS10P!H29","v":"Did the entity change any accounting estimate that has an effect on the current or future reporting periods?"},null,null,null,{"$f":"IF(IFS10P!I29=\"\",\" \",IFS10P!I29)","v":" "},"IFS10C"]
[null,{"$f":"IFS10P!H34","v":"Did the entity discover any prior period errors?"},null,null,null,{"$f":"IF(IFS10P!I34=\"\",\" \",IF(IFS10P!I34=\"Guidance\", \" \",IFS10P!I34))","v":" "},"IFS10D"]
[]
[null,"Section 11 - Basic Financial Instruments"]
[null,{"$f":"IFS11P!H40","v":"Did the entity transfer financial assets to another party in a transaction that does not qualify for derecognition during the reporting period?"},null,null,null,{"$f":"IF(IFS11P!I40=\"\",\" \",IFS11P!I40)","v":" "},"IFS11A"]
[null,{"$f":"IFS11P!H55","v":"Did the entity pledge financial assets as collateral for liabilities or contingent liabilities during the reporting period?"},null,null,null,{"$f":"IF(IFS11P!I55=\"\",\" \",IFS11P!I55)","v":" "},"IFS11B"]
[null,{"$f":"IFS11P!H61","v":"Did the entity experience, with regards to loans payables recognised at the reporting date, a breach of terms or default of principal, interest, sinking fund, or redemption terms that has not been remedied by the reporting date?"},null,null,null,{"$f":"IF(IFS11P!I61=\"\",\" \",IFS11P!I61)","v":" "},"IFS11C"]
[]
[null,"Section 12 - Other Financial Instruments Issues"]
[null,{"$f":"IFS12P!H16","v":"Did the entity apply hedge accounting during the reporting period?"},null,null,null,{"$f":"IF(IFS12P!I16=\"\",\" \",IFS12P!I16)","v":" "},"IFS12A"]
[]
[null,"Section 13 - Inventories"]
[null,{"$f":"IFS13P!G8","v":"Did the entity have inventories?"},null,null,null,{"$f":"IFS13P!H8","v":"Yes"},"IFS13A"]
[]
[null,"Section 14 - Invesments in Associates"]
[null,{"$f":"IFS14P!G8","v":"Did the entity have any investments in associates?"},null,null,null,{"$f":"IFS14P!H8","v":"Yes"},"IFS14A"]
[]
[null,"Section 15 - Investments in Joint Ventures"]
[null,{"$f":"IFS15P!G8","v":"Did the entity have a venturer's interest in a joint venture that provided that venturer with  joint control over any jointly controlled operation, asset or entity?"},null,null,null,{"$f":"IFS15P!H8","v":"Yes"},"IFS15A"]
[]
[null,"Section 16 - Investment Property"]
[null,{"$f":"IFS16P!H9","v":"Does the entity have any investment property?"},null,null,null,{"$f":"IFS16P!I9","v":"Yes"},"IFS16A"]
[]
[null,"Section 17 - Property, plant and equipment"]
[null,{"$f":"IFS17P!G8","v":"Did the entity hold or acquire any property, plant or equipment?"},null,null,null,{"$f":"IFS17P!H8","v":"Yes"},"IFS17A"]
[]
[null,"Section 18 - Intangible Assets other than Goodwill"]
[null,{"$f":"IFS18P!G8","v":"Did the entity recognise any intangible assets on its statement of financial position?"},null,null,null,{"$f":"IF(IFS18P!H8=\"\",\" \",IFS18P!H8)","v":"Yes"},"IFS18A"]
[]
[null,"Section 19 - Business Combinations and Goodwill"]
[null,{"$f":"IFS19P!G8","v":"Has the entity entered into a business combination during the current or prior reporting period?"},null,null,null,{"$f":"IF(IFS19P!H8=\"\",\" \",IFS19P!H8)","v":"Yes"},"IFS19A"]
[]
[null,"Section 20 - Leases"]
[null,{"$f":"IFS20P!G10","v":"Did the entity hold any assets under finance leases (i.e. the entity is a lessee under a finance lease)?"},null,null,null,{"$f":"IF(IFS20P!H10=\"\",\" \",IFS20P!H10)","v":" "},"IFS20A"]
[null,{"$f":"IFS20P!G21","v":"Is the entity a lessee under any operating lease?"},null,null,null,{"$f":"IF(IFS20P!H21=\"\",\" \",IFS20P!H21)","v":" "},"IFS20B"]
[null,{"$f":"IFS20P!G32","v":"Is the entity a lessor under any finance lease?"},null,null,null,{"$f":"IF(IFS20P!H32=\"\",\" \",IFS20P!H32)","v":" "},"IFS20C"]
[null,{"$f":"IFS20P!G45","v":"Did the entity hold any assets which are leased out under operating leases (i.e. the entity is a lessor under an operating lease)?"},null,null,null,{"$f":"IF(IFS20P!H45=\"\",\" \",IFS20P!H45)","v":" "},"IFS20D"]
[null,{"$f":"IFS20P!G56","v":"Are any of the arrangements where the entity is acting as a lessor or a lessee (either under any operating lease or under a financing lease) sale and leaseback arrangements?"},null,null,null,{"$f":"IF(IFS20P!H56=\"\",\" \",IFS20P!H56)","v":" "},"IFS20E"]
[]
[null,"Section 21 - Provisions and contingencies"]
[null,{"$f":"IFS21P!H9","v":"Did the entity have any right to reimbursement relating to a provision?"},null,null,null,{"$f":"IF(IFS21P!I9=\"\",\"\",IFS21P!I9)","v":""},"IFS21A"]
[null,{"$f":"IFS21P!H16","v":"Did the entity have any provisions?"},null,null,null,{"$f":"IF(IFS21P!I16=\"\",\"\",IFS21P!I16)","v":""},"IFS21B"]
[null,{"$f":"IFS21P!H29","v":"Did the entity have any contingent liabilities?"},null,null,null,{"$f":"IF(IFS21P!I29=\"\",\"\",IFS21P!I29)","v":""},"IFS21C"]
[null,{"$f":"IFS21P!H37","v":"Did the entity have any contingent assets?"},null,null,null,{"$f":"IF(IFS21P!I37=\"\",\"\",IFS21P!I37)","v":""},"IFS21D"]
[]
[null,"Section 23 - Revenue"]
[null,{"$f":"IFS23P!G8","v":"Did the entity recognise any revenue?"},null,null,null,{"$f":"IF(IFS23P!H8=\"\",\" \",IFS23P!H8)","v":" "},"IFS23A"]
[null,{"$f":"IFS23P!G22","v":"Did the entity have any construction contracts, for which it is the contractor?"},null,null,null,{"$f":"IF(IFS23P!H22=\"\",\" \",IFS23P!H22)","v":" "},"IFS23B"]
[]
[null,"Section 24 - Government Grants"]
[null,{"$f":"IFS24P!H8","v":"Did the entity receive any government grants?"},null,null,null,{"$f":"IF(IFS24P!I8=\"\",\"\",IFS24P!I8)","v":"Yes"},"IFS24A"]
[]
[null,"Section 25 - Borrowing Costs"]
[null,{"$f":"IFS25P!G8","v":"Did the entity incur any borrowing costs?"},null,null,null,{"$f":"IF(IFS25P!H8=\"\",\" \",IFS25P!H8)","v":"Yes"},"IFS25A"]
[]
[null,"Section 26 - Share-based Payment"]
[null,{"$f":"IFS26P!H9","v":"Did the entity have any share-based payment arrangements in the scope of Section 2?"},null,null,null,{"$f":"IF(IFS26P!I9=\"\",\" \",IFS26P!I9)","v":"Yes"},"IFS26A"]
[]
[null,"Section 27 - Impairment of Assets"]
[null,{"$f":"IFS27P!G10","v":"Did the entity recognise any impairment losses, or reversals of impairment losses, during the period on assets within the scope of Section 27?"},null,null,null,{"$f":"IF(IFS27P!H10=\"\",\" \",IFS27P!H10)","v":"Yes"},"IFS27A"]
[]
[null,"Section 28 - Employee Benefits"]
[null,{"$f":"IFS28P!H9","v":"Did the entity provide any short-term employee benefits?"},null,null,null,{"$f":"IF(IFS28P!I9=\"\",\" \",IFS28P!I9)","v":" "},"IFS28A"]
[null,{"$f":"IFS28P!H13","v":"Did the entity participate in any defined contributions plans for post-employment benefits?"},null,null,null,{"$f":"IF(IFS28P!I13=\"\",\" \",IFS28P!I13)","v":" "},"IFS28B"]
[null,{"$f":"IFS28P!H19","v":"Did the entity participate in any defined benefit plans for post-employment benefits?"},null,null,null,{"$f":"IF(IFS28P!I19=\"\",\" \",IFS28P!I19)","v":" "},"IFS28C"]
[null,{"$f":"IFS28P!H55","v":"Did the entity participate in any defined benefit plans for post-employment benefits?"},null,null,null,{"$f":"IF(IFS28P!I55=\"\",\" \",IFS28P!I55)","v":" "},"IFS28D"]
[null,{"$f":"IFS28P!H59","v":"Did the entity offer or grant any termination benefits?"},null,null,null,{"$f":"IF(IFS28P!I59=\"\",\" \",IFS28P!I59)","v":" "},"IFS28E"]
[]
[null,"Section 30 - Foreign Currency Translation"]
[null,"Did the entity:"]
[null,{"$f":"IFS30P!H10","v":"- have transactions or balances in foreign currencies;"},null,null,null,{"$f":"IF(IFS30P!I10=\"\",\"\",IFS30P!I10)","v":""},"IFS30A"]
[null,{"$f":"IFS30P!H11","v":"- have any foreign operations; or"},null,null,null,{"$f":"IF(IFS30P!I11=\"\",\"\",IFS30P!I11)","v":""},"IFS30A"]
[null,{"$f":"IFS30P!H12","v":"- present its financial statements in a foreign currency?"},null,null,null,{"$f":"IF(IFS30P!I12=\"\",\"\",IFS30P!I12)","v":""},"IFS30A"]
[]
[null,"Section 31 - Hyperinflation"]
[null,{"$f":"IFS31P!H8","v":"Has the parent entity, or any of its subsidiaries, associates or joint ventures in the consolidated financial statements (if applicable), had a functional currency being the currency of a hyperinflationary economy?"},null,null,null,{"$f":"IF(IFS31P!I8=\"\",\"\",IFS31P!I8)","v":"Yes"},"IFS31A"]
[]
[null,"Section 32 - Events after the end of the reporting period"]
[null,{"$f":"IFS32P!H12","v":"Are dividends declared (i.e. the dividends are appropriately authorised and are no longer at the discretion of the entity) after the reporting period but before the financial statements are authorised for issue?"},null,null,null,{"$f":"IF(IFS32P!I12=\"\",\"\",IFS32P!I12)","v":""},"IFS32A"]
[null,{"$f":"IFS32P!H19","v":"Has the entity received information after the reporting period about conditions that existed at the end of the reporting period?"},null,null,null,{"$f":"IF(IFS32P!I19=\"\",\"\",IFS32P!I19)","v":""},"IFS32B"]
[null,{"$f":"IFS32P!H23","v":"Have any non-adjusting events occurred after the reporting period but before the financial statements are authorised for issue?"},null,null,null,{"$f":"IF(IFS32P!I23=\"\",\"\",IFS32P!I23)","v":""},"IFS32C"]
[]
[null,"Section 33 - Related Party Disclosures"]
[null,{"$f":"IFS33P!H10","v":"Is the entity a subsidiary of another entity?"},null,null,null,{"$f":"IF(IFS33P!I10=\"\",\"\",IFS33P!I10)","v":""},"IFS33A"]
[null,{"$f":"IFS33P!H15","v":"Did the entity have any related party transactions and outstanding balances with related parties, including compensation for its key management personnel?"},null,null,null,{"$f":"IF(IFS33P!I15=\"\",\"\",IFS33P!I15)","v":""},"IFS33B"]
[null,{"$f":"IFS33P!H56","v":"Is the entity exempt from the disclosure requirements of related party transactions with the government?"},null,null,null,{"$f":"IF(IFS33P!I56=\"\",\"\",IFS33P!I56)","v":""},"IFS33C"]
[]
[null,"Section 34 - Specialised Activities"]
[null,{"$f":"IFS34P!H9","v":"Did the entity:\n- operate in agricultural or farming activities with respect to living plants or animals; or\n- own or control any biological assets?"},null,null,null,{"$f":"IF(IFS34P!I9=\"\",\"\",IFS34P!I9)","v":""},"IFS34A"]
[null,{"$f":"IFS34P!H36","v":"Did the entity have any service concession arrangements?"},null,null,null,{"$f":"IF(IFS34P!I36=\"\",\"\",IF(IFS34P!I36=\"Guidance\",\"\",IFS34P!I36))","v":""},"IFS34B"]
[]
[null,"Section 35 - Transition to the IFRS for SMEs"]
[null,{"$f":"IFS35P!G8","v":"Is the reporting entity a first-time adopter of the IFRS for SMEs in the current reporting period?"},null,null,null,{"$f":"IF(IFS35P!H8=\"\",\"\",IF(IFS35P!H8=\"Guidance\",\"\",IFS35P!H8))","v":"Yes"},"IFS35A"]

{"sheet":"IFS3P","index":4,"n_rows":130,"n_cols":11,"rows_kept":130,"cut":false,"hidden":false,"merged":[[6,7,8,7],[9,7,11,7],[12,7,14,7],[15,7,16,7],[30,6,31,6],[30,7,31,7],[57,8,59,8],[32,6,33,6],[32,7,33,7],[34,6,36,6],[34,7,36,7],[57,7,59,7]]}
["p/c",null,"parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,null,null,null,"No"]
[null,null,null,null,null,null,"Section 3","Financial Statement Presentation",null,null,"N/A"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"Guidance"]
[null,null,null,null,null,null,null,"This section of the checklist addresses Section 3, which prescribes the basis for presentation of general purpose financial statements to ensure comparability both with the entity’s financial statements of previous periods and with the financial statements of other entities.",null,null,"Show"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,null,"Financial statements shall present fairly the financial position, financial performance and cash flows of an entity. Fair presentation requires the faithful representation of the effects of transactions, other events and conditions in accordance with the definitions and recognition criteria for assets, liabilities, income and expenses set out in Section 2 Concepts and Pervasive Principles.\n"]
["-G"]
["-G"]
["-G",null,null,null,null,null,null,"(a) The application of the IFRS for SMEs, with additional disclosure when necessary, is presumed to result in financial statements that achieve a fair presentation of the financial position, financial performance and cash flows of SMEs.\n"]
["-G"]
["-G"]
["-G",null,null,null,null,null,null,"(b) As explained in paragraph 1.5, the application of this IFRS by an entity with public accountability does not result in a fair presentation in accordance with this IFRS.\n"]
["-G"]
["-G"]
["-G",null,null,null,null,null,null,"The additional disclosures referred to in (a) are necessary when compliance with the specific requirements in this IFRS is insufficient to enable users to understand the effect of particular transactions, other events and conditions on the entity’s financial position and financial performance."]
["-G"]
[]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,"Complete set of financial statements"]
[null,null,"3C1",1,3,null,null,"A complete set of financial statements comprises:"]
[null,null,null,null,3,null,"Section 3.17(a)","(a)      a statement of financial position as at the reporting date;"]
[null,null,null,null,3,null,"Section 3.17(b)","either:"]
[null,null,"3C2",1,3,null,"Section 3.17(b)(i)","(b)(i) a single statement of comprehensive income for the reporting period displaying all items of income and expense recognised during the period including those items recognised in determining profit or loss (which is a subtotal in the statement of comprehensive income(e) and items of other comprehensive income, or"]
["3C2-G",null,null,null,null,null,"Section 5.3","Note: A change from the single-statement approach to the two-statement approach, or vice versa, is a change in accounting policy to which Section 10 Accounting Policies, Estimates and Errors applies."]
[null,null,null,null,3,null,"Section 3.17(b)(ii)","(b)(ii) a separate income statement and a separate statement of comprehensive income. If an entity chooses to present both an income statement and a statement of comprehensive income, the statement of comprehensive income begins with profit or loss and then displays the items of other comprehensive income."]
[null,null,null,null,3,null,"Section 3.17(c)","(c) a statement of changes in equity for the reporting period."]
[null,null,null,null,3,null,"Section 3.17(d)","(d) a statement of cash flows for the reporting period."]
[null,null,null,null,3,null,"Section 3.17(e)","(e) notes, comprising a summary of significant accounting policies and other explanatory information."]
["3C1-G",null,null,null,null,null,null,"Notes:\n"]
["3C1-G",null,null,null,null,null,"Section 3.22","1) An entity may use titles for the financial statements other than those used in this IFRS as long as they are not misleading."]
["3C1-G"]
["3C1-G",null,null,null,null,null,"Section 3.18","2) If the only changes to equity during the periods for which financial statements are presented arise from profit or loss, payment of dividends, corrections of prior period errors, and changes in accounting policy, the entity may present a single statement of income and retained earnings in place of the statement of comprehensive income and statement of changes in equity (see paragraph 6.4)."]
["3C1-G"]
["3C1-G",null,null,null,null,null,"Section 3.19","3) If an entity has no items of other comprehensive income in any of the periods for which financial statements are presented, it may present only an income statement, or it may present a statement of comprehensive income in which the ‘bottom line’ is labelled ‘profit or loss’."]
["3C1-G"]
["3C1-G"]
[null,null,null,null,3,null,"Section 3.21","In a complete set of financial statements, an entity shall present each financial statement with equal prominence."]
[null,null,null,null,null,null,null,"Fair presentation and compliance with IFRSs"]
[null,null,"3C4",1,3,null,"Section 3.3","Did the entity whose financial statements comply with the IFRS for SMEs, make an explicit and unreserved statement of such compliance in the notes?"]
["3C4-G",null,null,null,null,null,"Section 3.3","Notes:\n1) Financial statements shall not be described as complying with the IFRS for SMEs unless they comply with all the requirements of this IFRS."]
["3C4-G",null,null,null,null,null,null,"2)      An entity cannot rectify inappropriate accounting policies either by disclosure of the accounting policies used or by notes or explanatory material."]
[null,null,"3A",1,"3A","3A","Section 3.4","Does management, in extremely rare circumstances, conclude that compliance with this IFRS would be so misleading that it would conflict with the objective of financial statements of SMEs set out in Section 2?"]
[null,null,null,null," ",null,null,"If yes :"]
["3A-Y",null,"3A3",2,"3A-3",null,null,"Does the relevant regulatory framework require, or otherwise not prohibit, such a departure?"]
[null,null,null,null," ",null,null,"If yes :"]
["3A-Y","3A3-G",null,null,null,null,null,"Notes:"]
["3A-Y","3A3-G",null,null,null,null,null,"1)      An item of information would conflict with the objective of financial statements when it does not represent faithfully the transactions, other events and conditions that it either purports to represent or could reasonably be expected to represent and, consequently, it would be likely to influence economic decisions made by users of financial statements."]
["3A-Y","3A3-G",null,null,null,null,null,"2)      When assessing whether complying with a specific requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in in Section 2, management considers:"]
["3A-Y","3A3-G",null,null,null,null,null,"•    why the objective of financial statements is not achieved in the particular circumstances; and"]
["3A-Y","3A3-G",null,null,null,null,null,"•    how the entity’s circumstances differ from those of other entities that comply with the requirement. If other entities in similar circumstances comply with the requirement, there is a rebuttable presumption that the entity’s compliance with the requirement would not be so misleading that it would conflict with the objective of financial statements set out in the Framework."]
["3A-Y","3A3-Y",null,null,"3A-3",null,"Section 3.4","The entity shall depart from that requirement in the manner set out in Section 3.5 (see below)"]
["3A-Y","3A3-Y",null,null,"3A-3",null,"Section 3.5","When an entity departs from a requirement of this IFRS in accordance with paragraph 3.4, it shall disclose the following:"]
["3A-Y","3A3-Y",null,null,null,null,"Section 3.5(a)","(a)      that management has concluded that the financial statements present fairly the entity’s financial position, financial performance and cash flows;"]
[]
["3A-Y","3A3-Y",null,null,null,null,"Section 3.5(b)","(b)      that it has complied with the IFRS for SMEs, except that it has departed from a particular requirement to achieve a fair presentation;"]
[]
["3A-Y","3A3-Y",null,null,null,null,"Section 3.5(c)","(c) the nature of the departure, including the treatment that the IFRS for SMEs would require, the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in Section 2, and the treatment adopted."]
["3A-Y","3A3-Y"]
["3A-Y","3A3-Y"]
[null,null,null,null,null,null,null,"If no :"]
["3A-Y","3A3-N",null,null,"3A-3",null,"Section 3.7","The entity shall, to the maximum extent possible, reduce the perceived misleading aspects of compliance by disclosing:"]
["3A-Y","3A3-N",null,null,null,null,"Section 3.7","(a) the nature of the requirement in this IFRS, and the reason why management has concluded that complying with that requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in Section 2."]
["3A-Y","3A3-N",null,null,null,null,"Section 3.7","(b) for each period presented, the adjustments to each item in the financial statements that management has concluded would be necessary to achieve a fair presentation."]
[null,null,"3B",1,"3B","3B",null,"Has the entity departed from a requirement of an IFRS for SME's in a prior period, and does that departure affect the amounts recognised in the financial statements for the current period?"]
[null,null,null,null," ",null,null,"If yes :"]
["3B-Y",null,"3BC1",2,"3B",null,"Section 3.6","When an entity has departed from a requirement of this IFRS in a prior period, and that departure affects the amounts recognised in the financial statements for the current period, it shall make the disclosures set out in paragraph 3.5(c)."]
["3B-Y","3BC1-G",null,null,null,null,"Section 3.5","Notes:\nThe entity shall disclose:\n(c) the nature of the departure, including the treatment that the IFRS for SMEs would require, the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in Section 2, and the treatment adopted."]
[null,null,null,null,null,null,null,"Going concern"]
[null,null,null,null,3,null,"Section 3.8","When preparing financial statements, management shall make an assessment of an entity’s ability to continue as a going concern. "]
[null,null,null,null,3,null,"Section 3.8","An entity shall prepare financial statements on a going concern basis unless management either intends to liquidate the entity or to cease trading, or has no realistic alternative but to do so."]
[null,null,"3C",1,"3C","3C",null,"Is management aware, in making its assessment of the entity's ability to continue as a going concern, of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern?"]
[null,null,null,null," ",null,null,"If yes :"]
["3C-Y",null,null,null,"3C",null,"Section 3.9","The entity shall disclose those uncertainties."]
["3C-Y",null,null,null,"3C",null,"Section 3.9","When an entity does not prepare financial statements on a going concern basis, it shall disclose that fact, together with the basis on which the financial statements are prepared and the reason why the entity is not regarded as a going concern."]
[null,null,null,null,null,null,null,"Materiality and aggregation"]
[null,null,"3C5",1,3,null,"Section 3.15","An entity shall present separately each material class of similar items. An entity shall present separately items of a dissimilar nature or function unless they are immaterial."]
["3C5-G",null,null,null,null,null,"Section 3.15","Notes:\n\n1)  Omissions or misstatements of items are material if they could, individually or collectively, influence the economic decisions that users make on the basis of the financial statements. Materiality depends on the size and nature of the omission or misstatement judged in the surrounding circumstances. The size or nature of the item, or a combination of both, could be the determining factor.\n\n2) An entity shall present separately items of a dissimilar nature or function unless they are immaterial.\n\n3) If a line item is not individually material, it is aggregated with other items either in those financial statements or in the notes.\n\n4) An item that is not sufficiently material to warrant separate presentation in the financial statements may warrant separate presentation in the notes.\n\n5) An entity need not provide a specific disclosure required by this IFRS if the information is not material."]
[null,null,null,null,null,null,null,"Offsetting"]
[null,null,"3C6",1,3,null,"Section 2.52","An entity shall not offset assets and liabilities or income and expenses, unless required or permitted by this IFRS."]
["3C6-G",null,null,null,null,null,"Section 2.52","Note:  Examples of items to be presented net include the following:"]
["3C6-G",null,null,null,null,null,"Section 2.52(a)","(a) Measuring assets net of valuation allowances—for example, allowances for inventory obsolescence and allowances for uncollectible receivables—is not offsetting.\n"]
["3C6-G",null,null,null,null,null,"Section 2.52(b)","(b) If an entity’s normal operating activities do not include buying and selling non-current assets, including investments and operating assets, then the entity reports gains and losses on disposal of such assets by deducting from the proceeds on disposal the carrying amount of the asset and related selling expenses."]
[null,null,null,null,null,null,null,"Frequency of reporting"]
[null,null,"3D",1,"3D","3D",null,"Did the entity change the end of its reporting period and are the financial statements presented for a period longer or shorter than one year?"]
[null,null,null,null," ",null,null,"If yes :"]
["3D-Y",null,null,null,"3D",null,"Section 3.10","The entity shall disclose:"]
["3D-Y",null,null,null,null,null,"Section 3.10(a)","(a) that fact."]
["3D-Y",null,"3DC1",2,null,null,"Section 3.10(b)","(b) the reason for using a longer or shorter period."]
["3D-Y","3DC1-G",null,null,null,null,null,"Notes:"]
["3D-Y","3DC1-G",null,null,null,null,"Section 3.10","1)      An entity shall present a complete set of financial statements (including comparative information) at least annually."]
["3D-Y","3DC1-G",null,null,null,null,"Section 3.10","2)      Normally, an entity consistently prepares financial statements for a one-year period. However, for practical reasons, some entities prefer to report, for example, for a 52-week period. IFRS for SME's Section 3 does not preclude this practice."]
["3D-Y",null,null,null,null,null,"Section 3.10(c)","(c) the fact that comparative amounts presented in the financial statements (including the related notes) are not entirely comparable."]
[null,null,null,null,null,null,null,"Comparative information"]
[null,null,null,null,3,null,"Section 3.14","Except when this IFRS permits or requires otherwise, an entity shall disclose comparative information in respect of the previous comparable period for all amounts presented in the current period’s financial statements. "]
[null,null,null,null,3,null,"Section 3.14","An entity shall include comparative information for narrative and descriptive information when it is relevant to an understanding of the current period’s financial statements."]
[null,null,"3E",1,"3E","3E",null,"Has the presentation or classification of items in the financial statements been changed?"]
[null,null,null,null," ",null,null,"If yes :"]
["3E-Y",null,"3EC1",2,"3E",null,"Section 3.12","The entity shall reclassify comparative amounts, unless it is impracticable to do so."]
["3E-Y","3EC1-G",null,null,null,null,null,"Note: Section 10 sets out the adjustments to comparative information required when an entity changes an accounting policy or corrects an error (see relevant section of this checklist)."]
["3E-Y",null,"3E1",2,"3E-1",null,null,"Have comparative amounts been reclassified?"]
[null,null,null,null," ",null,null,"If yes :"]
["3E-Y","3E1-Y",null,null,"3E-1",null,null,"The entity shall disclose:"]
["3E-Y","3E1-Y",null,null,null,null,"Section 3.12(a)","(a)      the nature of the reclassification;"]
["3E-Y","3E1-Y",null,null,null,null,"Section 3.12(b)","(b)      the amount of each item or class of items that is reclassified; and"]
["3E-Y","3E1-Y",null,null,null,null,"Section 3.12(c) ","(c)       the reason for the reclassification."]
["3E-Y",null,"3E2",2,"3E-2",null,null,"Is it impracticable to reclassify comparative amounts?"]
[null,null,null,null," ",null,null,"If yes :"]
["3E-Y","3E2-Y",null,null,"3E-2",null,null,"The entity shall disclose:"]
["3E-Y","3E2-Y",null,null,null,null,"Section 3.13","If it is impracticable to reclassify comparative amounts, an entity shall disclose why reclassification was not practicable."]
[null,null,null,null,null,null,null,"Consistency of presentation"]
[null,null,null,null,3,null,"Section 3.11","An entity shall retain the presentation and classification of items in the financial statements from one period to the next unless:\n"]
[null,null,"3C7",1,null,null,"Section 3.11(a)","(a) it is apparent, following a significant change in the nature of the entity’s operations or a review of its financial statements, that another presentation or classification would be more appropriate having regard to the criteria for the selection and application of accounting policies in Section 10 Accounting Policies, Estimates and Errors, or"]
["3C7-G",null,null,null,null,null,null,"Note: For example, a significant acquisition or disposal, or a review of the presentation of the financial statements, might suggest that the financial statements need to be presented differently. An entity changes the presentation of its financial statements only if the changed presentation provides information that is reliable and more relevant to users of the financial statements and the revised structure is likely to continue, so that comparability is not impaired. When making such changes in presentation, an entity reclassifies its comparative information in accordance with paragraphs 3.14 (see above)."]
[null,null,null,null,null,null,"Section 3.11(b)","(b) this IFRS requires a change in presentation."]
[null,null,null,null,null,null,null,"Identification of the financial statements"]
[null,null,"3C8",1,3,null,"Section 3.23","An entity shall clearly identify each of the financial statements and the notes and distinguish them from other information in the same document. "]
["3C8-G",null,null,null,null,null,null,"Note: IFRS for SMEs apply only to the financial statements, and not necessarily to other information presented in an annual report, a regulatory filing, or another document. Therefore, it is important that users can distinguish information that is prepared using IFRS for SMEs from other information that may be useful to users but is not the subject of those requirements."]
[null,null,null,null,3,null,"Section 3.23","An entity shall clearly identify each financial statement and the notes."]
[null,null,null,null,3,null,"Section 3.23","In addition, an entity shall display the following information prominently, and repeat it when necessary for an understanding of the information presented:"]
[null,null,null,null,null,null,"Section 3.23(a)","(a) the name of the reporting entity and any change in its name since the end of the preceding reporting period."]
[null,null,null,null,null,null,"Section 3.23(b)","(b) whether the financial statements cover the individual entity or a group of entities."]
[null,null,null,null,null,null,"Section 3.23(c) ","(c) the date of the end of the reporting period and the period covered by the financial statements.\n"]
[null,null,null,null,null,null,"Section 3.23(d)","(d) the presentation currency, as defined in Section 30 Foreign Currency Translation.\n"]
[null,null,null,null,null,null,"Section 3.23(e)","(e) the level of rounding, if any, used in presenting amounts in the financial statements."]
[null,null,null,null,null,null,"Section 3.24","An entity shall disclose the following in the notes:"]
[null,null,null,null,null,null,"Section 3.24(a)","(a) the domicile and legal form of the entity, its country of incorporation and the address of its registered office (or principal place of business, if different from the registered office).\n"]
[null,null,null,null,null,null,"Section 3.24(b)","(b) a description of the nature of the entity’s operations and its principal activities."]
[]
[null,null,null,null,null,null,"Section 3.25","This IFRS does not address presentation of segment information, earnings per share, or interim financial reports by a small or medium-sized entity. An entity making such disclosures shall describe the basis for preparing and presenting the information."]

{"sheet":"IFS4P","index":5,"n_rows":99,"n_cols":10,"rows_kept":99,"cut":false,"hidden":false,"merged":[[6,6,8,6],[9,6,11,6],[12,6,14,6],[15,6,16,6]]}
["p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,null,null,"No"]
[null,null,null,null,null,"Section 4","Statement of Financial Position",null,null,"N/A"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"Guidance"]
[null,null,null,null,null,null,"This section of the checklist addresses Section 4 which sets out the information that is to be presented in a statement of financial position and how to present it. The statement of financial position (sometimes called the balance sheet) presents an entity’s assets, liabilities and equity as of a specific date - the end of the reporting period.",null,null,"Show"]
[null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,"Financial statements shall present fairly the financial position, financial performance and cash flows of an entity. Fair presentation requires the faithful representation of the effects of transactions, other events and conditions in accordance with the definitions and recognition criteria for assets, liabilities, income and expenses set out in Section 2 Concepts and Pervasive Principles.\n"]
["-G"]
["-G"]
["-G",null,null,null,null,null,"(a) The application of the IFRS for SMEs, with additional disclosure when necessary, is presumed to result in financial statements that achieve a fair presentation of the financial position, financial performance and cash flows of SMEs.\n"]
["-G"]
["-G"]
["-G",null,null,null,null,null,"(b) As explained in paragraph 1.5, the application of this IFRS by an entity with public accountability does not result in a fair presentation in accordance with this IFRS.\n"]
["-G"]
["-G"]
["-G",null,null,null,null,null,"The additional disclosures referred to in (a) are necessary when compliance with the specific requirements in this IFRS is insufficient to enable users to understand the effect of particular transactions, other events and conditions on the entity’s financial position and financial performance."]
["-G"]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,"Statement of financial position"]
[null,null,null,null,null,null,"Information to be presented in the statement of financial position"]
[null,"4C1",1,4,null,"Section 4.2","As a minimum, the statement of financial position sheet shall include line items that present the following amounts:"]
[null,null,null,null,null,"Section 4.2(a)","(a) cash and cash equivalents."]
[null,null,null,null,null,"Section 4.2(b)","(b) trade and other receivables."]
[null,null,null,null,null,"Section 4.2(c)","(c) financial assets (excluding amounts shown under (a), (b), (j) and (k))."]
[null,null,null,null,null,"Section 4.2(d)","(d) inventories."]
[null,null,null,null,null,"Section 4.2(e)","(e) property, plant and equipment."]
[null,null,null,null,null,"Section 4.2(f)","(f) investment property carried at fair value through profit or loss."]
[null,null,null,null,null,"Section 4.2(g)","(g) intangible assets."]
[null,null,null,null,null,"Section 4.2(h)","(h) biological assets carried at cost less accumulated depreciation and impairment."]
[null,null,null,null,null,"Section 4.2(i)","(i) biological assets carried at fair value through profit or loss."]
[null,null,null,null,null,"Section 4.2(j)","(j) investments in associates."]
[null,null,null,null,null,"Section 4.2(k)","(k) investments in jointly controlled entities."]
[null,null,null,null,null,"Section 4.2(l)","(l) trade and other payables."]
[null,null,null,null,null,"Section 4.2(m)","(m) financial liabilities (excluding amounts shown under (l) and (p))."]
[null,null,null,null,null,"Section 4.2(n)","(n) liabilities and assets for current tax."]
[null,null,null,null,null,"Section 4.2(o)","(o) deferred tax liabilities and deferred tax assets (these shall always be classified as non-current)."]
[null,null,null,null,null,"Section 4.2(p)","(p) provisions."]
[null,null,null,null,null,"Section 4.2(q)","(q) non-controlling interest, presented within equity separately from the equity attributable to the owners of the parent."]
[null,null,null,null,null,"Section 4.2(r)","(r) equity attributable to the owners of the parent."]
["4C1-G",null,null,null,null,null,"Notes:"]
["4C1-G",null,null,null,null,"Section 4.9","1) \nThis IFRS does not prescribe the sequence or format in which items are to be presented. Paragraph 4.2 (see above) simply provides a list of items that are sufficiently different in nature or function to warrant separate presentation in the statement of financial position."]
["4C1-G",null,null,null,null,null,"2)      In addition:"]
["4C1-G",null,null,null,null,"Section 4.9(a)","(a) line items are included when the size, nature or function of an item or aggregation of similar items is such that separate presentation is relevant to an understanding of the entity’s financial position, and"]
["4C1-G",null,null,null,null,"Section 4.9(b)","(b) the descriptions used and the sequencing of items or aggregation of similar items may be amended according to the nature of the entity and its transactions, to provide information that is relevant to an understanding of the entity’s financial position."]
[null,"4C2",1,4,null,"Section 4.3","An entity shall present additional line items, headings and subtotals in the statement of financial position when such presentation is relevant to an understanding of the entity’s financial position."]
["4C2-G",null,null,null,null,null,"Notes:"]
["4C2-G",null,null,null,null,"Section 4.10","An entity makes the judgement about whether to present additional items separately on the basis of an assessment of the following:"]
["4C2-G",null,null,null,null,null,"(a) the amounts, nature and liquidity of assets."]
["4C2-G",null,null,null,null,null,"(b) the function of assets within the entity."]
["4C2-G",null,null,null,null,null,"(c) the amounts, nature and timing of liabilities."]
[null,null,null,null,null,null,"Current/non-current distinction"]
[null,null,null,4,null,"Section 4.4","An entity shall present current and non-current assets, and current and non-current liabilities, as separate classifications in its statement of financial position except when a presentation based on liquidity provides information that is reliable and more relevant. When that exception applies, all assets and liabilities shall be presented in order of approximate liquidity (ascending or descending)."]
[null,"4A",1,"4A","4A",null,"Does a presentation based on liquidity provide information that is reliable and more relevant than presentation on a current/non-current basis?"]
[null,null,null," ",null,null,"If yes :"]
["4A-Y",null,null,"4A",null,"Section 4.4","Has entity shall present all assets and liabilities in order of approximate liquidity (ascending or descending)."]
[null,null,null,null,null,null,"Current assets"]
[null,null,null,4,null,null,"An entity shall classify an asset as current when any of the following criteria are met:"]
[null,"4C3",1,null,null,"Section 4.5(a)","(a) it expects to realise the asset, or intends to sell or consume it, in the entity’s normal operating cycle;"]
["4C3-G",null,null,null,null,"Section 4.6","Note:  When the entity’s normal operating cycle is not clearly identifiable, its duration is assumed to be twelve months."]
[null,null,null,null,null,"Section 4.5(b)","(b) it holds the asset primarily for the purpose of trading;"]
[null,null,null,null,null,"Section 4.5(c)","(c) it expects to realise the asset within twelve months after the reporting date; or"]
[null,null,null,null,null,"Section 4.5(d)","(d) the asset is cash or a cash equivalent, unless it is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting date."]
[null,null,null,4,null,"Section 4.6","An entity shall classify all other assets,  other than those meeting one of the criteria set out in paragraph 4.5 of Section 4 (see above), as non-current."]
[null,null,null,null,null,null,"Current liabilities"]
[null,null,null,4,null,null,"An entity shall classify a liability as current when:"]
[null,"4C4",1,null,null,"Section 4.7(a)","(a) it expects to settle the liability in the entity’s normal operating cycle;"]
["4C4-G",null,null,null,null,"Section 4.6","Note:  When the entity’s normal operating cycle is not clearly identifiable, its duration is assumed to be twelve months."]
[null,null,null,null,null,"Section 4.7(b)","(b) it holds the liability primarily for the purpose of trading;"]
[null,null,null,null,null,"Section 4.7(c)","(c) the liability is due to be settled within twelve months after the reporting date; or"]
[null,null,null,null,null,"Section 4.7(d)","(d) the entity does not have an unconditional right to defer settlement of the liability for at least twelve months after reporting date."]
[null,null,null,4,null,"Section 4.8","An entity shall classify all other liabilities as non-current."]
[null,null,null,null,null,null,"Information to be presented either in the statement of financial position or in the notes"]
[null,null,null,4,null,null,"An entity shall disclose, either in the statement of financial position or in the notes, the following subclassifications of the line items presented:"]
[null,null,null,null,null,"Section 4.11(a)","(a) property, plant and equipment in classifications appropriate to the entity."]
[null,null,null,null,null,"Section 4.11(b)","(b) trade and other receivables showing separately amounts due from related parties, amounts due from other parties, and receivables arising from accrued income not yet billed."]
[null,null,null,null,null,"Section 4.11(c)","(c) inventories, showing separately amounts of inventories:"]
[null,null,null,null,null,null,"     (i) held for sale in the ordinary course of business."]
[null,null,null,4,null,null,"     (ii) in the process of production for such sale."]
[null,null,null,null,null,null,"     (iii) in the form of materials or supplies to be consumed in the production      process or in the rendering of services."]
[null,null,null,null,null,"Section 4.11(d)","(d) trade and other payables, showing separately amounts payable to trade suppliers, payable to related parties, deferred income and accruals."]
[null,null,null,null,null,"Section 4.11(e)","(e) provisions for employee benefits and other provisions."]
[null,null,null,null,null,"Section 4.11(f)","(f) classes of equity, such as paid-in capital, share premium, retained earnings and items of income and expense that, as required by this IFRS, are recognised in other comprehensive income and presented separately in equity."]
[null,null,null,4,null,null,"An entity with share capital shall disclose the following, either in the statement of financial position or in the notes:"]
[null,null,null,null,null,"Section 4.12(a)","a)      for each class of share capital:"]
[null,null,null,null,null,null,"i)        the number of shares authorised;"]
[null,null,null,null,null,null,"ii)       the number of shares issued and fully paid, and issued but not fully paid;"]
[null,null,null,null,null,null,"iii)      par value per share, or that the shares have no par value;"]
[null,null,null,null,null,null,"iv)      a reconciliation of the number of shares outstanding at the beginning and at the end of the period;"]
[null,null,null,null,null,null,"v)       the rights, preferences and restrictions attaching to that class, including restrictions on the distribution of dividends and the repayment of capital;"]
[null,null,null,null,null,null,"vi)      shares in the entity held by the entity or by its subsidiaries or associates; and"]
[null,null,null,null,null,null,"vii)     shares reserved for issue under options and contracts for the sale of shares, including the terms and amounts; and"]
[null,null,null,null,null,"Section 4.12(b)","b)      a description of the nature and purpose of each reserve within equity."]
[null,null,null,4,null,"Section 4.13","An entity without share capital, such as a partnership or trust, shall disclose information equivalent to that required by paragraph 4.12(a) (see above), showing changes during the period in each category of equity, and the rights, preferences and restrictions attaching to each category of equity."]
[null,"4B",1,"4B","4B",null,"Was the entity at the reporting date a party to a binding sale agreement for the major disposal of assets, or a group of assets and liabilities?"]
[null,null,null," ",null,null,"If yes :"]
["4B-Y",null,null,"4B",null,null,"If, at the reporting date, an entity has a binding sale agreement for a major disposal of assets, or a group of assets and liabilities, the entity shall disclose the following information:"]
["4B-Y",null,null,null,null,"Section 4.14(a)","(a) a description of the asset(s) or the group of assets and liabilities."]
["4B-Y",null,null,null,null,"Section 4.14(b)","(b) a description of the facts and circumstances of the sale or plan."]
["4B-Y",null,null,null,null,"Section 4.14(c)","(c) the carrying amount of the assets or, if the disposal involves a group of assets and liabilities, the carrying amounts of those assets and liabilities."]

{"sheet":"IFS5P","index":6,"n_rows":55,"n_cols":11,"rows_kept":55,"cut":false,"hidden":false,"merged":[[6,7,8,7],[9,7,11,7],[12,7,14,7],[15,7,16,7]]}
["p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,null,null,null,"No"]
[null,null,null,null,null,null,"Section 5","Statement of Comprehensive Income and Income Statement",null,null,"N/A"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"Guidance"]
[null,null,null,null,null,null,null,"This section of the checklist addresses Section 5 which requires an entity to present its total comprehensive income for a period (ie its financial performance for the period) in either one or two financial statements. It sets out the information that is to be presented in those statements and how to present it.",null,null,"Show"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,null,"Financial statements shall present fairly the financial position, financial performance and cash flows of an entity. Fair presentation requires the faithful representation of the effects of transactions, other events and conditions in accordance with the definitions and recognition criteria for assets, liabilities, income and expenses set out in Section 2 Concepts and Pervasive Principles.\n"]
["-G"]
["-G"]
["-G",null,null,null,null,null,null,"(a) The application of the IFRS for SMEs, with additional disclosure when necessary, is presumed to result in financial statements that achieve a fair presentation of the financial position, financial performance and cash flows of SMEs.\n"]
["-G"]
["-G"]
["-G",null,null,null,null,null,null,"(b) As explained in paragraph 1.5, the application of this IFRS by an entity with public accountability does not result in a fair presentation in accordance with this IFRS.\n"]
["-G"]
["-G"]
["-G",null,null,null,null,null,null,"The additional disclosures referred to in (a) are necessary when compliance with the specific requirements in this IFRS is insufficient to enable users to understand the effect of particular transactions, other events and conditions on the entity’s financial position and financial performance."]
["-G"]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,"Statement of comprehensive income"]
[null,null,null,null,5,null,"Section 5.2","An entity shall present its total comprehensive income for a period either:"]
[null,null,"5C1",1,null,null,"Section 5.2(a)","(a) in a single statement of comprehensive income, in which case the statement of comprehensive income presents all items of income and expense recognised in the period, or"]
["5C1-G",null,null,null,null,null,"Section 5.4","Notes: \nUnder the single-statement approach, the statement of comprehensive income shall include all items of income and expense recognised in a period unless this IFRS requires otherwise. This IFRS provides different treatment for the following circumstances:\n\n(a) The effects of corrections of errors and changes in accounting policies are presented as retrospective adjustments of prior periods rather than as part of profit or loss in the period in which they arise (see Section 10).\n\n(b) Three types of other comprehensive income are recognised as part of total comprehensive income, outside of profit or loss, when they arise:\n\n(i) some gains and losses arising on translating the financial statements of a foreign operation (see Section 30 Foreign Currency Translation).\n\n(ii) some actuarial gains and losses (see Section 28 Employee Benefits).\n\n(iii) some changes in fair values of hedging instruments (see Section 12 Other Financial Instruments Issues)."]
["5C1-G",null,null,null,null,null,"Section 5.3","A change from the single-statement approach to the two-statement approach, or vice versa, is a change in accounting policy to which Section 10 Accounting Policies, Estimates and Errors applies."]
[null,null,null,null,null,null,"Section 5.2(b)","(b) in two statements: an income statement and a statement of comprehensive income in which case the income statement presents all items of income and expense recognised in the period except those that are recognised in total comprehensive income outside of profit or loss as permitted or required by this IFRS."]
[null,null,null,null,null,null,null,"Information to be presented in the statement of comprehensive income"]
[null,null,null,null,5,null,null,"As a minimum, an entity shall include, in the statement of comprehensive income, line items that present the following amounts for the period:"]
[null,null,null,null,null,null,"Section 5.5(a)","(a) revenue."]
[null,null,null,null,null,null,"Section 5.5(b)","(b) finance costs."]
[null,null,null,null,null,null,"Section 5.5(c)","(c) share of the profit or loss of investments in associates (see Section 14 Investments in Associates) and jointly controlled entities (see Section 15 Investments in Joint Ventures) accounted for using the equity method."]
[null,null,null,null,null,null,"Section 5.5(d)","(d) tax expense excluding tax allocated to items (e), (g) and (h) below (see paragraph 29.27)."]
[null,null,null,null,null,null,"Section 5.5(e)","(e) a single amount comprising the total of"]
[null,null,null,null,null,null,null,"     (i) the post-tax profit or loss of a discontinued operation, and"]
[null,null,null,null,null,null,null,"     (ii) the post-tax gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the net assets constituting the discontinued operation."]
[null,null,null,null,null,null,"Section 5.5(f)","(f) profit or loss (if an entity has no items of other comprehensive income, this line need not be presented)."]
[null,null,null,null,null,null,"Section 5.5(g)","(g) each item of other comprehensive income (see paragraph 5.4(b)) classified by nature (excluding amounts in (h))."]
[null,null,null,null,null,null,"Section 5.5(h)","(h) share of the other comprehensive income of associates and jointly controlled entities accounted for by the equity method."]
[null,null,null,null,null,null,"Section 5.5(i)","(i) total comprehensive income (if an entity has no items of other comprehensive income, it may use another term for this line such as profit or loss)."]
[null,null,null,null,null,null,null,"An entity shall disclose separately the following items in the statement of comprehensive income as allocations for the period:"]
[null,null,null,null,null,null,"Section 5.6(a)","(a) profit or loss for the period attributable to"]
[null,null,null,null,null,null,null,"     (i) non-controlling interest."]
[null,null,null,null,null,null,null,"     (ii) owners of the parent."]
[null,null,null,null,null,null,"Section 5.6(b)","(b) total comprehensive income for the period attributable to"]
[null,null,null,null,null,null,null,"     (i) non-controlling interest."]
[null,null,null,null,null,null,null,"     (ii) owners of the parent."]
[null,null,"5A",1,"5A","5A",null,"Has the reporting entity adopted a two-statement approach statement approach (reporting an income statement and a statement of comprehensive income)?"]
[null,null,null,null," ",null,null,"If yes :"]
["5A-Y",null,null,null,"5A",null,"Section 5.7","Under the two-statement approach: \n\n1) The income statement shall display, as a minimum, line items that present the amounts in paragraph 5.5(a)–5.5(f) (see above) for the period, with profit or loss as the last line.\n\n2) The statement of comprehensive income shall begin with profit or loss as its first line and shall display, as a minimum, line items that present the amounts in paragraph 5.5(g)–5.5(i) and paragraph 5.6 for the period."]
[null,null,null,null,null,null,null,"Requirements applicable to both approaches"]
[null,null,null,null,5,null,"Section 5.8","Under this IFRS, the effects of corrections of errors and changes in accounting policies are presented as retrospective adjustments of prior periods rather than as part of profit or loss in the period in which they arise (see Section 10)."]
[null,null,null,null,null,null,"Section 5.9","An entity shall present additional line items, headings and subtotals in the statement of comprehensive income (and in the income statement, if presented), when such presentation is relevant to an understanding of the entity’s financial performance."]
[null,null,null,null,null,null,"Section 5.10","An entity shall not present or describe any items of income and expense as ‘extraordinary items’ in the statement of comprehensive income (or in the income statement, if presented) or in the notes."]
[null,null,null,null,null,null,null,"Analysis of expenses"]
[null,null,"5C2",1,5,null,"Section 5.11","An entity shall present an analysis of expenses using a classification based on either the nature of expenses or the function of expenses within the entity, whichever provides information that is reliable and more relevant."]
["5C2-G",null,null,null,null,null,"Section 5.11(a)","(a)  Analysis by nature of expense\nUnder this method of classification, expenses are aggregated in the statement of comprehensive income according to their nature (eg depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and are not reallocated among various functions within the entity.\n"]
["5C2-G",null,null,null,null,null,"Section 5.11(b)","(b) Analysis by function of expense\nUnder this method of classification, expenses are aggregated according to their function as part of cost of sales or, for example, the costs of distribution or administrative activities. At a minimum, an entity discloses its cost of sales under this method separately from other expenses.\n"]

{"sheet":"IFS6P","index":7,"n_rows":32,"n_cols":10,"rows_kept":32,"cut":false,"hidden":false,"merged":[[6,6,8,6],[11,6,12,6]]}
["p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,null,null,"No"]
[null,null,null,null,null,"Section 6","Statement of Changes in Equity and Statement of Income and Retained Earnings",null,null,"N/A"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"Guidance"]
[null,null,null,null,null,null,"This section of the checklist addresses Section 6 which sets out requirements for presenting the changes in an entity’s equity for a period, either in a statement of changes in equity or, if specified conditions are met and an entity chooses, in a statement of income and retained earnings.",null,null,"Show"]
[null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,"Financial statements shall present fairly the financial position, financial performance and cash flows of an entity. Fair presentation requires the faithful representation of the effects of transactions, other events and conditions in accordance with the definitions and recognition criteria for assets, liabilities, income and expenses set out in Section 2 Concepts and Pervasive Principles.\n"]
["-G"]
["-G"]
["-G",null,null,null,null,null,"(a) The application of the IFRS for SMEs, with additional disclosure when necessary, is presumed to result in financial statements that achieve a fair presentation of the financial position, financial performance and cash flows of SMEs.\n"]
["-G",null,null,null,null,null,"(b) As explained in paragraph 1.5, the application of this IFRS by an entity with public accountability does not result in a fair presentation in accordance with this IFRS.\n"]
["-G",null,null,null,null,null,"The additional disclosures referred to in (a) are necessary when compliance with the specific requirements in this IFRS is insufficient to enable users to understand the effect of particular transactions, other events and conditions on the entity’s financial position and financial performance."]
["-G"]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,"Statement of changes in equity"]
[null,null,null,null,null,null,"Information to be presented in the statement of changes in equity"]
[null,null,null,6,null,null,"An entity shall present a statement of changes in equity showing in the statement:"]
[null,null,null,null,null,"Section 6.3(a)","(a) total comprehensive income for the period, showing separately the total amounts attributable to owners of the parent and to non-controlling interests."]
[null,null,null,null,null,"Section 6.3(b)","(b) for each component of equity, the effects of retrospective application or retrospective restatement recognised in accordance with Section 10 Accounting Policies, Estimates and Errors."]
[null,null,null,null,null,"Section 6.3(c)","(c) for each component of equity, a reconciliation between the carrying amount at the beginning and the end of the period, separately disclosing changes resulting from:"]
[null,null,null,null,null,null,"(i) profit or loss."]
[null,null,null,null,null,null,"(ii) each item of other comprehensive income."]
[null,null,null,null,null,null,"(iii) the amounts of investments by, and dividends and other distributions to, owners, showing separately issues of shares, treasury share transactions, dividends and other distributions to owners, and changes in ownership interests in subsidiaries that do not result in a loss of control."]
[null,"6A",1,"6A","6A",null,"Has the reporting entity adopted a statement of income and retained earnings in place of a statement of comprehensive income and a statement of changes in equity?"]
["6A-G",null,null," ",null,"Section 6.4","Note: \nThe statement of income and retained earnings presents an entity’s profit or loss and changes in retained earnings for a reporting period. Paragraph 3.18 permits an entity to present a statement of income and retained earnings in place of a statement of comprehensive income and a statement of changes in equity if the only changes to its equity during the periods for which financial statements are presented arise from profit or loss, payment of dividends, corrections of prior period errors, and changes in accounting policy."]
[null,null,null," ",null,null,"If yes :"]
["6A-Y",null,null,"6A",null,null,"An entity shall present, in the statement of income and retained earnings, the following items in addition to the information required by Section 5 Statement of Comprehensive Income and Income Statement (See above):"]
["6A-Y",null,null," ",null,"Section 6.5(a)","(a) retained earnings at the beginning of the reporting period."]
["6A-Y",null,null," ",null,"Section 6.5(b)","(b) dividends declared and paid or payable during the period."]
["6A-Y",null,null," ",null,"Section 6.5(c)","(c) restatements of retained earnings for corrections of prior period errors."]
["6A-Y",null,null," ",null,"Section 6.5(d)","(d) restatements of retained earnings for changes in accounting policy."]
["6A-Y",null,null," ",null,"Section 6.5(e)","(e) retained earnings at the end of the reporting period."]

{"sheet":"IFS7P","index":8,"n_rows":51,"n_cols":10,"rows_kept":51,"cut":false,"hidden":false,"merged":[]}
["p/c","parent","level",null,null,"Index",null,null,null,"Yes"]
[null,null,null,null,null,"Section 7","Statement of Cash Flows",null,null,"No"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,"This section of the checklist addresses Section 7, which prescribes the information that is to be presented in a statement of cash flows and how to present it. The statement of cash flows provides information about the changes in cash and cash equivalents of an entity for a reporting period, showing separately changes from operating activities, investing activities and financing activities.\n",null,null,"Guidance"]
[null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,"Notes:",null,null,"Hide"]
["-G",null,null,null,null,"Glossary of Terms","For the purpose of preparing the statement of cash flows: \n\n1) Cash comprises cash on hand and demand deposits.",null,null,"Yes"]
["-G",null,null,null,null,"Section 7.2","2) Cash equivalents are short-term, highly liquid investments held to meet short-term cash commitments rather than for investment or other purposes. Therefore, an investment normally qualifies as a cash equivalent only when it has a short maturity of, say, three months or less from the date of acquisition. Bank overdrafts are normally considered financing activities similar to borrowings. However, if they are repayable on demand and form an integral part of an entity’s cash management, bank overdrafts are a component of cash and cash equivalents. ",null,null,"No"]
[null,null,null,null,null,null,null,null,null,"Guidance"]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,"Information to be presented in the statement of cash flows"]
[null,"7C1",1,7,null,"Section 7.3","An entity shall present a statement of cash flows that presents cash flows for a reporting period classified by operating activities, investing activities and financing activities."]
["7C1-G",null,null,null,null,null,"Notes:"]
["7C1-G",null,null,null,null,"Section 7.4","Operating activities are the principal revenue-producing activities of the entity. Therefore, cash flows from operating activities generally result from the transactions and other events and conditions that enter into the determination of profit or loss. Examples of cash flows from operating activities are:\n(a) cash receipts from the sale of goods and the rendering of services.\n(b) cash receipts from royalties, fees, commissions and other revenue.\n(c) cash payments to suppliers for goods and services.\n(d) cash payments to and on behalf of employees.\n(e) cash payments or refunds of income tax, unless they can be specifically identified with financing and investing activities.\n(f) cash receipts and payments from investments, loans and other contracts held for dealing or trading purposes, which are similar to inventory acquired specifically for resale. \nSome transactions, such as the sale of an item of plant by a manufacturing entity, may give rise to a gain or loss that is included in profit or loss. However, the cash flows relating to such transactions are cash flows from investing activities.\n"]
["7C1-G",null,null,null,null,"Section 7.5","\nInvesting activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. Examples of cash flows arising from investing activities are:\n(a) cash payments to acquire property, plant and equipment (including self-constructed property, plant and equipment), intangible assets and other long-term assets.\n(b) cash receipts from sales of property, plant and equipment, intangibles and other long-term assets.\n(c) cash payments to acquire equity or debt instruments of other entities and interests in joint ventures (other than payments for those instruments classified as cash equivalents or held for dealing or trading).\n(d) cash receipts from sales of equity or debt instruments of other entities and interests in joint ventures (other than receipts for those instruments classified as cash equivalents or held for dealing or trading).\n(e) cash advances and loans made to other parties.\n(f) cash receipts from the repayment of advances and loans made to other parties.\n(g) cash payments for futures contracts, forward contracts, option contracts and swap contracts, except when the contracts are held for dealing or trading, or the payments are classified as financing activities.\n(h) cash receipts from futures contracts, forward contracts, option contracts and swap contracts, except when the contracts are held for dealing or trading, or the receipts are classified as financing activities.\nWhen a contract is accounted for as a hedge (see Section 12 Other Financial Instruments Issues), an entity shall classify the cash flows of the contract in the same manner as the cash flows of the item being hedged.\n"]
["7C1-G",null,null,null,null,"Section 7.6","\nFinancing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of an entity. Examples of cash flows arising from financing activities are:\n(a) cash proceeds from issuing shares or other equity instruments.\n(b) cash payments to owners to acquire or redeem the entity’s shares.\n(c) cash proceeds from issuing debentures, loans, notes, bonds, mortgages and other short-term or long-term borrowings.\n(d) cash repayments of amounts borrowed.\n(e) cash payments by a lessee for the reduction of the outstanding liability relating to a finance lease.\n"]
[null,null,null,null,null,null,"Reporting cash flows from operating activities"]
[null,null,null,7,null,null,"An entity shall present cash flows from operating activities using either:"]
[null,"7C2",1,null,null,"Section 7.7 (a)","(a) the indirect method, whereby profit or loss is adjusted for the effects of non-cash transactions, any deferrals or accruals of past or future operating cash receipts or payments, and items of income or expense associated with investing or financing cash flows; or"]
["7C2-G",null,null,null,null,null,"Note: \nUnder the indirect method, the net cash flow from operating activities is determined by adjusting profit or loss for the effects of:"]
["7C2-G",null,null,null,null,"Section 7.8(a)","(a) changes during the period in inventories and operating receivables and payables;"]
["7C2-G",null,null,null,null,"Section 7.8(b)","(b) non-cash items such as depreciation, provisions, deferred tax, accrued income (expenses) not yet received (paid) in cash, unrealised foreign currency gains and losses, undistributed profits of associates, and non-controlling interests; and"]
["7C2-G",null,null,null,null,"Section 7.8(c)","(c) all other items for which the cash effects relate to investing or financing."]
[null,"72C3",1,7,null,"Section 7.7 (b)","(b) the direct method, whereby major classes of gross cash receipts and gross cash payments are disclosed. "]
["72C3-G",null,null,null,null,null,"Note:\nUnder the direct method, net cash flow from operating activities is presented by disclosing information about major classes of gross cash receipts and gross cash payments. Such information may be obtained either: "]
["72C3-G",null,null,null,null,"Section 7.9 (a)","(a) from the accounting records of the entity; or "]
["72C3-G",null,null,null,null,"Section 7.9 (b)","(b) by adjusting sales, cost of sales and other items in the statement of comprehensive income (or the income statement, if presented) for: "]
["72C3-G",null,null,null,null,null,"(i) changes during the period in inventories and operating receivables and payables; \n(ii) other non-cash items; and \n(iii) other items for which the cash effects are investing or financing cash flows."]
[null,null,null,null,null,null,"Reporting cash flows from investing and financing activities"]
[null,null,null,7,null,"Section 7.10","An entity shall present separately major classes of gross cash receipts and gross cash payments arising from investing and financing activities. The aggregate cash flows arising from acquisitions and from disposals of subsidiaries or other business units shall be presented separately and classified as investing activities."]
[null,null,null,null,null,null,"Interest and dividends"]
[null,null,null,7,null,"Section 7.14","An entity shall present separately cash flows from interest and dividends received and paid. "]
[null,"7C3",1,7,null,"Section 7.14","The entity shall classify cash flows consistently from period to period as operating, investing or financing activities."]
["7C3-G",null,null,null,null,null,"Notes:"]
["7C3-G",null,null,null,null,"Section 7.15","1) An entity may classify interest paid and interest and dividends received as operating cash flows because they are included in profit or loss. Alternatively, the entity may classify interest paid and interest and dividends received as financing cash flows and investing cash flows respectively, because they are costs of obtaining financial resources or returns on investments."]
["7C3-G",null,null,null,null,"Section 7.16","2) An entity may classify dividends paid as a financing cash flow because they are a cost of obtaining financial resources. Alternatively, the entity may classify dividends paid as a component of cash flows from operating activities because they are paid out of operating cash flows."]
[null,null,null,null,null,null,"Income tax"]
[null,null,null,7,null,"Section 7.17","An entity shall present separately cash flows arising from income tax and shall classify them as cash flows from operating activities unless they can be specifically identified with financing and investing activities. When tax cash flows are allocated over more than one class of activity, the entity shall disclose the total amount of taxes paid."]
[null,null,null,null,null,null,"Non-cash transactions"]
[null,null,null,7,null,"Section 7.18","An entity shall exclude from the statement of cash flows investing and financing transactions that do not require the use of cash or cash equivalents. "]
[null,"7C4",1,7,null,"Section 7.18","An entity shall disclose such transactions elsewhere in the financial statements in a way that provides all the relevant information about those investing and financing activities."]
["7C4-G",null,null,null,null,"Section 7.19","Note:\nMany investing and financing activities do not have a direct impact on current cash flows even though they affect the capital and asset structure of an entity. The exclusion of non-cash transactions from the statement of cash flows is consistent with the objective of a statement of cash flows because these items do not involve cash flows in the current period. Examples of non-cash transactions are:"]
["7C4-G",null,null,null,null,null,"(a) the acquisition of assets either by assuming directly related liabilities or by means of a finance lease."]
["7C4-G",null,null,null,null,null,"(b) the acquisition of an entity by means of an equity issue."]
["7C4-G",null,null,null,null,null,"(c) the conversion of debt to equity."]
[null,null,null,null,null,null,"Components of cash and cash equivalents"]
[null,null,null,7,null,"Section 7.20","An entity shall disclose the components of cash and cash equivalents."]
[null,null,null,7,null,"Section 7.20","An entity shall present a reconciliation of the amounts presented in the statement of cash flows to the equivalent items presented in the statement of financial position. However, an entity is not required to present this reconciliation if the amount of cash and cash equivalents presented in the statement of cash flows is identical to the amount similarly described in the statement of financial position.\n"]
[null,null,null,null,null,null,"Other disclosures"]
[null,"7C5",1,7,null,"Section 7.21","An entity shall disclose, together with a commentary by management, the amount of significant cash and cash equivalent balances held by the entity that are not available for use by the entity."]
["7C5-G",null,null,null,null,"Section 7.21","Note: Cash and cash equivalents held by an entity may not be available for use by the entity because of, among other reasons, foreign exchange controls or legal restrictions."]

{"sheet":"IFS8P","index":9,"n_rows":33,"n_cols":10,"rows_kept":33,"cut":false,"hidden":false,"merged":[]}
["p/c","parent","level",null,null,"Index",null,null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,"No"]
[null,null,null,null,null,"Section 8","Notes to the Financial Statements",null,null,"N/A"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"Guidance"]
[null,null,null,null,null,null,"This section of the checklist addresses Section 8 which sets out the principles underlying information that is to be presented in the notes to the financial statements and how to present it.",null,null,"Show"]
[null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,"Notes contain information in addition to that presented in the statement of financial position, statement of comprehensive income, income statement (if presented), combined statement of income and retained earnings (if presented), statement of changes in equity, and statement of cash flows. Notes provide narrative descriptions or disaggregations of items presented in those statements and information about items that do not qualify for recognition in those statements. In addition to the requirements of this section, nearly every other section of this IFRS requires disclosures that are normally presented in the notes."]
[]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,"Notes"]
[null,null,null,null,null,null,"Structure of notes"]
[null,null,null,8,null,null,"The notes shall:"]
[null,null,null,null,null,"Section 8.2(a)","(a) present information about the basis of preparation of the financial statements and the specific accounting policies used, in accordance with paragraphs 8.5–8.7 (see below);"]
[null,null,null,null,null,"Section 8.2(b)","(b) disclose the information required by this IFRS that is not presented elsewhere in the financial statements; and"]
[null,null,null,null,null,"Section 8.2(c)","(c) provide information that is not presented elsewhere in the financial statements but is relevant to an understanding of any of them."]
[null,"8C1",1,8,null,"Section 8.3","An entity shall, as far as practicable, present the notes in a systematic manner. An entity shall cross-reference each item in the financial statements to any related information in the notes."]
["8C1-G",null,null,null,null,null,"Notes:"]
["8C1-G",null,null,null,null,"Section 8.4","An entity normally presents notes in the following order, to assists users understand the financial statements and compare them with financial statements of other entities:"]
["8C1-G",null,null,null,null,null,"(a) a statement that the financial statements have been prepared in compliance with the IFRS for SMEs (see paragraph 3.3);"]
["8C1-G",null,null,null,null,null,"(b) a summary of significant accounting policies applied (see paragraph 8.5);"]
["8C1-G",null,null,null,null,null,"(c) supporting information for items presented in the financial statements, in the sequence in which each statement and each line item is presented; and"]
["8C1-G",null,null,null,null,null,"(d) any other disclosures."]
[null,null,null,null,null,null,"Disclosure of accounting policies"]
[null,null,null,8,null,null,"An entity shall disclose the following in the summary of significant accounting policies:"]
[null,null,null,null,null,"Section 8.5(a)","(a) the measurement basis (or bases) used in preparing the financial statements."]
[null,null,null,null,null,"Section 8.5(b)","(b) the other accounting policies used that are relevant to an understanding of the financial statements."]
[null,null,null,null,null,null,"Information about judgements"]
[null,null,null,8,null,"Section 8.6","An entity shall disclose, in the summary of significant accounting policies or other notes, the judgements, apart from those involving estimations (see paragraph 8.7) (see below), that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements."]
[null,null,null,null,null,null,"Information about key sources of estimation uncertainty"]
[null,null,null,8,null,"Section 8.7","An entity shall disclose in the notes information about the key assumptions concerning the future, and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year."]
[null,null,null,8,null,null," In respect of those assets and liabilities, the notes shall include details of:"]
[null,null,null,null,null,"Section 8.7(a)","(a) their nature; and"]
[null,null,null,null,null,"Section 8.7(b)","(b) their carrying amount as at the end of the reporting period."]

{"sheet":"IFS9P","index":10,"n_rows":46,"n_cols":13,"rows_kept":46,"cut":false,"hidden":false,"merged":[]}
[null,null,"p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,null,null,"Section 9","Consolidated and Separate Financial Statements",null,null,"No"]
[null,null,null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 9 , which defines the circumstances in which an entity presents consolidated financial statements and the procedures for preparing those statements. It also includes guidance on separate financial statements and combined financial statements.\n\n",null,null,"Guidance"]
[null,null,null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,null,null,"Requirement to present consolidated financial statements",null,null,"Hide"]
["-G",null,null,null,null,null,null,null,"Section 9.2","Except as permitted or required by paragraph 9.3 (see below), a parent entity shall present consolidated financial statements in which it consolidates its investments in subsidiaries in accordance with this IFRS. Consolidated financial statements shall include all subsidiaries of the parent.\n",null,null,"Yes"]
["-G",null,null,null,null,null,null,null,"Section 9.3","A parent need not present consolidated financial statements if:",null,null,"No"]
["-G",null,null,null,null,null,null,null,"Section 9.3(a)","(a) both of the following conditions are met:\n(i) the parent is itself a subsidiary, and\n(ii) its ultimate parent (or any intermediate parent) produces consolidated general purpose financial statements that comply with full IFRSs or with this IFRS; or",null,null,"Guidance"]
["-G",null,null,null,null,null,null,null,"Section 9.3(b)","(b) it has no subsidiaries other than one that was acquired with the intention of selling or disposing of it within one year. A parent shall account for such a subsidiary:\n(i) at fair value with changes in fair value recognised in profit or loss, if the fair value of the shares can be measured reliably, or\n(ii) otherwise at cost less impairment (see paragraph 11.14(c))."]
["-G",null,null,null,null,null,null,null,"Section 9.11","Special purpose entities\nAn entity shall prepare consolidated financial statements that include the entity and any SPEs that are controlled by that entity."]
[null,null,null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,9,1,"9A","9A",null,"Has the entity prepared either consolidated financial statements or separate financial statements (or both)?","Yes"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["9-Y",null,null,null,null,null,null,null,null,"Consolidated financial statements"]
["9-Y",null,null,null,"9A",2,"9A R",null,null,"Has the entity prepared consolidated financial statements?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["9-Y","9A-Y",null,null,"9A1",3,"9A-1 R",null,null,"Are there any non controlling interests?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["9-Y","9A-Y","9A1-Y",null,null,null,"9A-1 R",null,"Section 9.20","An entity shall present non-controlling interest in the consolidated statement of financial position within equity, separately from the equity of the owners of the parent, as required by paragraph 4.2(q)."]
["9-Y","9A-Y","9A1-Y",null,"9A1C1",4,"9A-1 R",null,"Section 9.21","An entity shall disclose non-controlling interest in the profit or loss of the group separately in the statement of comprehensive income, as required by paragraph 5.6 (or in the income statement, if presented, as required by paragraph 5.7)."]
["9-Y","9A-Y","9A1-Y","9A1C1-G",null,null,"9A-1 R",null,"Section 9.22","Note:\nProfit or loss and each component of other comprehensive income shall be attributed to the owners of the parent and to the non-controlling interest. Total comprehensive income shall be attributed to the owners of the parent and to the non-controlling interest even if this results in the non-controlling interest having a deficit balance."]
["9-Y","9A-Y",null,null,null,null,null,null,null,"Disclosures in consolidated financial statements"]
["9-Y","9A-Y",null,null,null,null,"9A R",null,null,"The following disclosures shall be made in consolidated financial statements:"]
["9-Y","9A-Y",null,null,null,null,"9A R",null,"Section 9.23(a)","(a) the fact that the statements are consolidated financial statements."]
["9-Y","9A-Y",null,null,null,null,"9A R",null,"Section 9.23(b)","(b) the basis for concluding that control exists when the parent does not own, directly or indirectly through subsidiaries, more than half of the voting power."]
["9-Y","9A-Y",null,null,null,null,"9A R",null,"Section 9.23(c) ","(c) any difference in the reporting date of the financial statements of the parent and its subsidiaries used in the preparation of the consolidated financial statements."]
["9-Y","9A-Y",null,null,null,null,"9A R",null,"Section 9.23(d)","(d) the nature and extent of any significant restrictions (e.g. resulting from borrowing arrangements or regulatory requirements) on the ability of subsidiaries to transfer funds to the parent in the form of cash dividends or to repay loans."]
["9-Y",null,null,null,null,null,null,null,null,"Separate financial statements"]
["9-Y",null,null,null,"9B",2,"9B R",null,null,"Has the entity prepared separate financial statements?"]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["9-Y","9B-Y",null,null,null,null,"9B R",null,null,"When a parent, an investor in an associate, or a venturer with an interest in a jointly controlled entity prepares separate financial statements, those separate financial statements shall disclose:"]
["9-Y","9B-Y",null,null,null,null,null,null,"Section 9.27(a)","(a) that the statements are separate financial statements, and"]
["9-Y","9B-Y",null,null,null,null,null,null,"Section 9.27(b)","(b) a description of the methods used to account for the investments in subsidiaries, jointly controlled entities and associates, and shall identify the consolidated financial statements or other primary financial statements to which they relate, and"]
["9-Y","9B-Y",null,null,null,null,null,null,"Section 9.27","shall identify the consolidated financial statements or other primary financial statements to which they relate."]
["9-Y",null,null,null,null,null,null,null,null,"Combined financial statements"]
["9-Y",null,null,null,"9C",2,"9C R",null,null,"Has the entity prepared combined financial statements?"]
["9-Y","9C-G",null,null,null,null,"9C R",null,"Section 9.28","Note:\n1) Combined financial statements are a single set of financial statements of two or more entities controlled by a single investor. This IFRS does not require combined financial statements to be prepared."]
["9-Y","9C-G",null,null,null,null,"9C R",null,"Section 9.29","2) If the investor prepares combined financial statements and describes them as conforming to the IFRS for SMEs, those statements shall comply with all of the requirements of this IFRS. Intercompany transactions and balances shall be eliminated; profits or losses resulting from intercompany transactions that are recognised in assets such as inventory and property, plant and equipment shall be eliminated; the financial statements of the entities included in the combined financial statements shall be prepared as of the same reporting date unless it is impracticable to do so; and uniform accounting policies shall be followed for like transactions and other events in similar circumstances."]
[null,null,null,null,null,null," ",null,null,"If yes :"]
["9-Y","9C-Y",null,null,null,null,"9C R",null,null,"The combined financial statements shall disclose the following:"]
["9-Y","9C-Y",null,null,null,null,null,null,"Section 9.30(a)","(a) the fact that the financial statements are combined financial statements."]
["9-Y","9C-Y",null,null,null,null,"9C R",null,"Section 9.30(b)","(b) the reason why combined financial statements are prepared."]
["9-Y","9C-Y",null,null,null,null,"9C R",null,"Section 9.30(c)","(c) the basis for determining which entities are included in the combined financial statements."]
["9-Y","9C-Y",null,null,null,null,null,null,"Section 9.30(d)","(d) the basis of preparation of the combined financial statements."]
["9-Y","9C-Y",null,null,null,null,null,null,"Section 9.30(e)","(e) the related party disclosures required by Section 33 Related Party Disclosures."]

{"sheet":"IFS10P","index":11,"n_rows":46,"n_cols":11,"rows_kept":46,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"Section 10","Accounting Policies, Estimates and Errors",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 10, which provides guidance for selecting and applying the accounting policies used in preparing financial statements. It also covers changes in accounting estimates and corrections of errors in prior period financial statements.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone\n",null,null,"Hide"]
[null,null,null,null,"TQ Group",null,"Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,"Disclosure of changes in accounting policies"]
[null,null,"10A",1,"10A","10A",null,"Did the entity change any accounting policies during the reporting period due to  an amendment to IFRS for SMEs?"]
[null,null,null,null," ",null,null,"If yes :"]
["10A-Y",null,"10AC1",2,"10A"," ",null,"When an amendment to this IFRS has an effect on the current period or any prior period, or might have an effect on future periods, an entity shall disclose the following:"]
["10A-Y",null,null,null,"10A",null,"Section 10.13(a)","(a) the nature of the change in accounting policy."]
["10A-Y",null,null,null,"10A",null,"Section 10.13(b)","(b) for the current period and each prior period presented, to the extent practicable, the amount of the adjustment for each financial statement line item affected."]
["10A-Y",null,null,null,"10A",null,"Section 10.13(c)","(c) the amount of the adjustment relating to periods before those presented, to the extent practicable."]
["10A-Y",null,null,null,"10A",null,"Section 10.13(d)","(d) an explanation if it is impracticable to determine the amounts to be disclosed in (b) or (c) above."]
["10A-Y","10AC1-G",null,null,null,null,"Section 10.13","Note: Financial statements of subsequent periods need not repeat these disclosures."]
[null,null,"10B",1,"10B","10B",null,"Did the entity voluntarily change any accounting policies during the reporting period?"]
[null,null,null,null," ",null,null,"If yes :"]
["10B-Y",null,"10BC1",2,"10B",null,null,"When a voluntary change in accounting policy has an effect on the current period or any prior period, an entity shall disclose the following:"]
["10B-Y",null,null,null,"10B",null,"Section 10.14(a)","(a) the nature of the change in accounting policy."]
["10B-Y",null,null,null,"10B",null,"Section 10.14(b)","(b) the reasons why applying the new accounting policy provides reliable and more relevant information."]
["10B-Y",null,null,null,"10B",null,"Section 10.14(c)","(c) to the extent practicable, the amount of the adjustment for each financial statement line item affected, shown separately:"]
["10B-Y",null,null,null,"10B",null,null,"(i) for the current period;"]
["10B-Y",null,null,null,"10B",null,null,"(ii) for each prior period presented; and"]
["10B-Y",null,null,null,"10B",null,null,"    (iii) in the aggregate for periods before those presented."]
["10B-Y",null,null,null,"10B",null,"Section 10.14(d)","(d) an explanation if it is impracticable to determine the amounts to be disclosed in (c) above."]
["10B-Y","10BC1-G",null,null,null,null,"Section 10.14","Financial statements of subsequent periods need not repeat these disclosures."]
[null,null,null,null,null,null,null,"Disclosing the effect of a change in accounting estimate"]
[null,null,"10C",1,"10C","10C",null,"Did the entity change any accounting estimate that has an effect on the current or future reporting periods?"]
[null,null,null,null," ",null,null,"If yes :"]
["10C-Y",null,null,null,"10C",null,"Section 10.18","An entity shall disclose the nature of any change in an accounting estimate and the effect of the change on assets, liabilities, income and expense for the current period."]
["10C-Y",null,null,null,"10C",null,"Section 10.18"," If it is practicable for the entity to estimate the effect of the change in one or more future periods, the entity shall disclose those estimates."]
[null,null,null,null,null,null,null,"Disclosure of prior period errors"]
[null,null,"10D",1,"10D","10D",null,"Did the entity discover any prior period errors?"]
[null,null,null,null," ",null,null,"If yes :"]
["10D-G",null,null,null,null,null,null,"Notes:"]
["10D-G",null,null,null,null,null,"Section 10.19","1) Prior period errors are omissions from, and misstatements in, the entity’s financial statements for one or more prior periods arising from a failure to use, or misuse of, reliable information that:"]
["10D-G",null,null,null,null,null,"Section 10.19(a)","(a) was available when financial statements for those periods were authorised for issue, and"]
["10D-G",null,null,null,null,null,"Section 10.19(b)","(b) could reasonably be expected to have been obtained and taken into account in the preparation and presentation of those financial statements."]
["10D-G",null,null,null,null,null,"Section 10.20","2) Such errors include the effects of mathematical mistakes, mistakes in applying accounting policies, oversights or misinterpretations of facts, and fraud.\n"]
["10D-Y",null,"10DC1",2,"10D",null,null,"An entity shall disclose the following about prior period errors:"]
["10D-Y",null,null,null,"10D",null,"Section 10.23(a)","(a) the nature of the prior period error."]
["10D-Y",null,null,null,"10D",null,"Section 10.23(b)","(b) for each prior period presented, to the extent practicable, the amount of the correction for each financial statement line item affected."]
["10D-Y",null,null,null,"10D",null,"Section 10.23(c)","(c) to the extent practicable, the amount of the correction at the beginning of the earliest prior period presented."]
["10D-Y",null,null,null,"10D",null,"Section 10.23(d)","(d) an explanation if it is not practicable to determine the amounts to be disclosed in (b) or (c) above."]
["10D-Y","10DC1-G",null,null,"10D",null,"Section 10.23","Financial statements of subsequent periods need not repeat these disclosures."]

{"sheet":"IFS11P","index":12,"n_rows":66,"n_cols":11,"rows_kept":66,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"Section 11","Basic Financial Instruments",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 11. Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues together deal with recognising, derecognising, measuring and disclosing financial instruments (financial assets and financial liabilities). Section 11 applies to basic financial instruments and is relevant to all entities. Section 12 applies to other, more complex financial instruments and transactions. If an entity enters into only basic financial instrument transactions then Section 12 is not applicable. However, even entities with only basic financial instruments shall consider the scope of Section 12 to ensure they are exempt.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"Accounting policy choice\nIFRS for SME’s allows a reporting entity to choose to apply either:",null,null,"Hide"]
["-G",null,null,null,null,null,"Section 11.2(a)","(a) the provisions of both IFRS for SME’s Section 11: Basic Financial Instruments and Section 12: Other Financial Instrument Issues in full, or"]
["-G",null,null,null,null,null,"Section 11.2(b)","(b) the recognition and measurement provisions of International Accounting Standard 39: Financial Instruments: Recognition and Measurement and the disclosure requirements of IFRS for SME’s Section 11: Basic Financial Instruments and Section 12: Other Financial Instrument Issues to account for all of its financial instruments. "]
["-G",null,null,null,null,null,"Section 11.2","An entity’s choice of (a) or (b) is an accounting policy choice. "]
["-G",null,null,null,null,null,"Q&A 2012/03 Paragraph 2","IFRS for SME’s refers specifically to International Accounting Standard 39: Financial Instruments: Recognition and Measurement. Small and Medium-sized Entities are not permitted to apply International Financial Reporting Standard 9: Financial Instruments.\n"]
["-G",null,null,null,null,null,null,"Should an entity elect to apply International Accounting Standard 39: Financial Instruments: Recognition and Measurement the entity should make use of the IFRS Checklist instead of this part of the IFRS for SME's Presentation and Disclosure checklist."]
[null,null,null,null,"TQ Group",null,"Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,"Basic Financial Instruments"]
[null,null,null,null,null,null,null,"Disclosure of accounting policies for financial instruments"]
[null,null,null,null,11,null,"Section 11.40","In accordance with paragraph 8.5, an entity shall disclose, in the summary of significant accounting policies, the measurement basis (or bases) used for financial instruments and the other accounting policies used for financial instruments that are relevant to an understanding of the financial statements."]
[null,null,null,null,null,null,null,"Statement of financial position – categories of financial assets and financial liabilities"]
[null,null,11,1,11,null,"Section 11.41","An entity shall disclose the carrying amounts of each of the following categories of financial assets and financial liabilities at the reporting date, in total, either in the statement of financial position or in the notes:"]
["11-G",null,null,null,null,null,"Section 11.39","Note: The disclosures below make reference to disclosures for financial liabilities measured at fair value through profit or loss. Entities that have only basic financial instruments (and therefore do not apply Section 12) will not have any financial liabilities measured at fair value through profit or loss and hence will not need to provide such disclosures."]
[null,null,null,null,11,null,"Section 11.41(a)","(a) financial assets measured at fair value through profit or loss."]
[null,null,null,null,11,null,"Section 11.41(b)","(b) financial assets that are debt instruments measured at amortised cost."]
[null,null,null,null,11,null,"Section 11.41(c)","(c) financial assets that are equity instruments measured at cost less impairment."]
[null,null,null,null,11,null,"Section 11.41(d)","(d) financial liabilities measured at fair value through profit or loss."]
[null,null,null,null,11,null,"Section 11.41(e)","(e) financial liabilities measured at amortised cost."]
[null,null,null,null,11,null,"Section 11.41(f)","(f) loan commitments measured at cost less impairment."]
[null,null,null,null,null,null,null,"Information about financial instruments"]
[null,null,null,null,11,null,"Section 11.42","An entity shall disclose information that enables users of its financial statements to evaluate the significance of financial instruments for its financial position and performance. For example, for long-term debt such information would normally include the terms and conditions of the debt instrument (such as interest rate, maturity, repayment schedule, and restrictions that the debt instrument imposes\non the entity)."]
[null,null,null,null,null,null,null,"Fair value"]
[null,null,null,null,11,null,"Section 11.43","For all financial assets and financial liabilities measured at fair value, the entity shall disclose the basis for determining fair value, e.g. quoted market price in an active market or a valuation technique. When a valuation technique is used, the entity shall disclose the assumptions applied in determining fair value for each class of financial assets or financial liabilities. For example, if applicable, an entity discloses information about the assumptions relating to prepayment rates, rates of estimated credit losses, and interest rates or discount rates."]
[null,null,null,null,11,null,"Section 11.44","If a reliable measure of fair value is no longer available for an equity instrument measured at fair value through profit or loss, the entity shall disclose that fact."]
[null,null,null,null,null,null,null,"Items of income, expense, gains or losses"]
[null,null,null,null,11,null,null,"An entity shall disclose the following items of income, expense, gains or losses:"]
[null,null,null,null,11,null,"Section 11.48(a)","(a) income, expense, gains or losses, including changes in fair value, recognised on:"]
[null,null,null,null,11,null,null,"(i) financial assets measured at fair value through profit or loss."]
[null,null,null,null,11,null,null,"(ii) financial liabilities measured at fair value through profit or loss."]
[null,null,null,null,11,null,null,"(iii) financial assets measured at amortised cost."]
[null,null,null,null,11,null,null,"(iv) financial liabilities measured at amortised cost."]
[null,null,null,null,11,null,"Section 11.48(b)","(b) total interest income and total interest expense (calculated using the effective interest method) for financial assets or financial liabilities that are not measured at fair value through profit or loss."]
[null,null,null,null,11,null,"Section 11.48(c)","(c) the amount of any impairment loss for each class of financial asset."]
[null,null,null,null,null,null,null,"Derecognition"]
[null,null,"11A",1,"11A","11A",null,"Did the entity transfer financial assets to another party in a transaction that does not qualify for derecognition during the reporting period?"]
[null,null,null,null," ",null,null,"If yes :"]
["11A-Y",null,"11AC1",2,"11A"," ",null,"If an entity has transferred financial assets to another party in a transaction that does not qualify for derecognition), the entity shall disclose the following for each class of such financial assets:"]
["11A-Y",null,null,null,"11A",null,"Section 11.45(a)","(a) the nature of the assets."]
["11A-Y",null,null,null,"11A",null,"Section 11.45(b)","(b) the nature of the risks and rewards of ownership to which the entity remains exposed."]
["11A-Y",null,null,null,"11A",null,"Section 11.45(c)","(c) the carrying amounts of the assets and of any associated liabilities that the entity continues to recognise."]
["11A-Y","11AC1-G",null,null,null,null,null,"Note:"]
["11A-Y","11AC1-G",null,null,null,null,null,"An entity shall derecognise a financial asset only when:"]
["11A-Y","11AC1-G",null,null,null,null,"Section 11.33(a)","(a) the contractual rights to the cash flows from the financial asset expire or are settled, or"]
["11A-Y","11AC1-G",null,null,null,null,"Section 11.33(b)","(b) the entity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or"]
["11A-Y","11AC1-G",null,null,null,null,"Section 11.33(c)","(c) the entity, despite having retained some significant risks and rewards of ownership, has transferred control of the asset to another party and the other party has the practical ability to sell the asset in its entirety to an unrelated third party and is able to exercise that ability unilaterally and without needing to impose additional restrictions on the transfer. In this case, the entity shall:"]
["11A-Y","11AC1-G",null,null,null,null,null,"(i) derecognise the asset, and"]
["11A-Y","11AC1-G",null,null,null,null,null,"(ii) recognise separately any rights and obligations retained or created in the transfer."]
["11A-Y","11AC1-G",null,null,null,null,null,"The carrying amount of the transferred asset shall be allocated between the rights or obligations retained and those transferred on the basis of their relative fair values at the transfer date. Newly created rights and obligations shall be measured at their fair values at that date. Any difference between the consideration received and the amounts recognised and derecognised in accordance with this paragraph shall be recognised in profit or loss in the period of the transfer."]
[null,null,null,null,null,null,null,"Collateral"]
[null,null,"11B",1,"11B","11B",null,"Did the entity pledge financial assets as collateral for liabilities or contingent liabilities during the reporting period?"]
[null,null,null,null," ",null,null,"If yes :"]
["11B-Y",null,null,null,"11B",null,null,"When an entity has pledged financial assets as collateral for liabilities or contingent liabilities, it shall disclose the following:"]
["11B-Y",null,null,null,"11B",null,"Section 11.46(a)","(a) the carrying amount of the financial assets pledged as collateral."]
["11B-Y",null,null,null,"11B",null,"Section 11.46(b)","(b) the terms and conditions relating to its pledge."]
[null,null,null,null,null,null,null,"Defaults and breaches on loans payable"]
[null,null,"11C",1,"11C","11C",null,"Did the entity experience, with regards to loans payables recognised at the reporting date, a breach of terms or default of principal, interest, sinking fund, or redemption terms that has not been remedied by the reporting date?"]
[null,null,null,null," ",null,null,"If yes :"]
["11C-Y",null,null,null,"11C",null,null,"For loans payable recognised at the reporting date for which there is a breach of terms or default of principal, interest, sinking fund, or redemption terms that has not been remedied by the reporting date, an entity shall disclose the following:"]
["11C-Y",null,null,null,"11C",null,"Section 11.47(a)","(a) details of that breach or default."]
["11C-Y",null,null,null,"11C",null,"Section 11.47(b)","(b) the carrying amount of the related loans payable at the reporting date."]
["11C-Y",null,null,null,"11C",null,"Section 11.47(c)","(c) whether the breach or default was remedied, or the terms of the loans payable were renegotiated, before the financial statements were authorised for issue."]

{"sheet":"IFS12P","index":13,"n_rows":37,"n_cols":11,"rows_kept":37,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"Section 12","Other Financial Instruments Issues",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 12. Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues together deal with recognising, derecognising, measuring and disclosing financial instruments (financial assets and financial liabilities). Section 11 applies to basic financial instruments and is relevant to all entities. Section 12 applies to other, more complex financial instruments and transactions. If an entity enters into only basic financial instrument transactions then Section 12 is not applicable. However, even entities with only basic financial instruments shall consider the scope of Section 12 to ensure they are exempt.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"Accounting policy choice\nIFRS for SME’s allows a reporting entity to choose to apply either:",null,null,"Hide"]
["-G",null,null,null,null,null,"Section 12.2(a)","(a) the provisions of both IFRS for SME’s Section 11: Basic Financial Instruments and Section 12: Other Financial Instrument Issues in full, or"]
["-G",null,null,null,null,null,"Section 12.2(b)","(b) the recognition and measurement provisions of International Accounting Standard 39: Financial Instruments: Recognition and Measurement and the disclosure requirements of IFRS for SME’s Section 11: Basic Financial Instruments and Section 12: Other Financial Instrument Issues to account for all of its financial instruments. "]
["-G",null,null,null,null,null,"Section 12.2","An entity’s choice of (a) or (b) is an accounting policy choice. "]
["-G",null,null,null,null,null,"Q&A 2012/03 Paragraph 2","IFRS for SME’s refers specifically to International Accounting Standard 39: Financial Instruments: Recognition and Measurement. Small and Medium-sized Entities are not permitted to apply International Financial Reporting Standard 9: Financial Instruments.\n"]
["-G",null,null,null,null,null,null,"Should an entity elect to apply International Accounting Standard 39: Financial Instruments: Recognition and Measurement the entity should make use of the IFRS Checklist instead of this part of the IFRS for SME's Presentation and Disclosure checklist."]
[null,null,null,null,"TQ Group",null,"Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,"Other Financial Instruments Issues"]
[null,null,null,null,12,null,"Section 12.26","An entity applying this section shall make all of the disclosures required in Section 11 incorporating in those disclosures financial instruments that are within the scope of this section as well as those within the scope of Section 11. In addition, if the entity uses hedge accounting, it shall make the additional disclosures (see below)."]
[null,null,null,null,null,null,null,"Hedge accounting disclosures"]
[null,null,"12A",1,"12A","12A",null,"Did the entity apply hedge accounting during the reporting period?"]
[null,null,null,null," ",null,null,"If yes :"]
["12A-Y",null,"12AC1",2,"12A"," ",null,"An entity shall disclose the following separately for hedges of each of the four types of risks described in paragraph 12.17:"]
["12A-Y",null,null,null,"12A",null,"Section 12.27(a)","(a) a description of the hedge."]
["12A-Y",null,null,null,"12A",null,"Section 12.27(b)","(b) a description of the financial instruments designated as hedging instruments and their fair values at the reporting date."]
["12A-Y",null,null,null,"12A",null,"Section 12.27(c)","(c) the nature of the risks being hedged, including a description of the hedged item."]
["12A-Y","12AC1-G",null,null,null,null,null,"This IFRS permits hedge accounting only for the following risks:"]
["12A-Y","12AC1-G",null,null,null,null,"Section 12.17(a)","(a) interest rate risk of a debt instrument measured at amortised cost."]
["12A-Y","12AC1-G",null,null,null,null,"Section 12.17(b)","(b) foreign exchange or interest rate risk in a firm commitment or a highly probable forecast transaction."]
["12A-Y","12AC1-G",null,null,null,null,"Section 12.17(c)","(c) price risk of a commodity that it holds or in a firm commitment or highly probable forecast transaction to purchase or sell a commodity."]
["12A-Y","12AC1-G",null,null,null,null,"Section 12.17(d)","(d) foreign exchange risk in a net investment in a foreign operation."]
["12A-Y",null,null,null,null,null,null,"Hedged risk - Fixed interest rate risk or commodity price risk "]
["12A-Y",null,null,null,"12A",null,null,"If an entity uses hedge accounting for a hedge of fixed interest rate risk or commodity price risk of a commodity held it shall disclose the following:"]
["12A-Y",null,null,null,"12A",null,"Section 12.28(a)","(a) the amount of the change in fair value of the hedging instrument recognised in profit or loss."]
["12A-Y",null,null,null,"12A",null,"Section 12.28(b)","(b) the amount of the change in fair value of the hedged item recognised in profit or loss."]
["12A-Y",null,null,null,null,null,null,"Hedge risk - Variable interest rate risk, foreign exchange risk, commodity price risk"]
["12A-Y",null,null,null,"12A",null,null,"If an entity uses hedge accounting for a hedge of variable interest rate risk, foreign exchange risk, commodity price risk in a firm commitment or highly probable forecast transaction, or a net investment in a foreign operation it shall disclose the following:"]
["12A-Y",null,null,null,"12A",null,"Section 12.29(a)","(a) the periods when the cash flows are expected to occur and when they are expected to affect profit or loss."]
["12A-Y",null,null,null,"12A",null,"Section 12.29(b)","(b) a description of any forecast transaction for which hedge accounting had previously been used, but which is no longer expected to occur."]
["12A-Y",null,null,null,"12A",null,"Section 12.29(c)","(c) the amount of the change in fair value of the hedging instrument that was recognised in other comprehensive income during the period."]
["12A-Y",null,null,null,"12A",null,"Section 12.29(d)","(d) the amount that was reclassified from other comprehensive income to profit or loss for the period."]
["12A-Y",null,null,null,"12A",null,"Section 12.29(e)","(e) the amount of any excess of the fair value of the hedging instrument over the change in the fair value of the expected cash flows that was recognised in profit or loss."]

{"sheet":"IFS13P","index":14,"n_rows":15,"n_cols":10,"rows_kept":15,"cut":false,"hidden":false,"merged":[]}
["p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,"Section 13","Inventories",null,null,"No"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 13, which prescribes the accounting treatment for inventories. The primary issues are: the costs that may be capitalised as an asset, the subsequent recognition as an expense, including the write-down to net realisable value, and determining the cost formulas to be used in assigning costs to inventories.",null,null,"Guidance"]
[null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone\n",null,null,"Hide"]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,"13A",1,"13A","13A",null,"Did the entity have inventories?","Yes"]
[null,null,null," ",null,null,"If yes :"]
["13A-Y",null,null,"13A",null,null,"An entity shall disclose the following:"]
["13A-Y",null,null,null,null,"Section 13.22(a)","(a) the accounting policies adopted in measuring inventories, including the cost formula used."]
["13A-Y",null,null,null,null,"Section 13.22(b)","(b) the total carrying amount of inventories and the carrying amount in classifications appropriate to the entity."]
["13A-Y",null,null,null,null,"Section 13.22(c)","(c) the amount of inventories recognised as an expense during the period."]
["13A-Y",null,null,null,null,"Section 13.22(d)","(d) impairment losses recognised or reversed in profit or loss in accordance with Section 27."]
["13A-Y",null,null,null,null,"Section 13.22(e)","(e) the total carrying amount of inventories pledged as security for liabilities."]

{"sheet":"IFS14P","index":15,"n_rows":22,"n_cols":10,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
["p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,"Section 14","Investments in Associates",null,null,"No"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 14, which prescribes the accounting for investments in associates: \n1) In the consolidated financial statements of a parent  (Paragraph 9.26 establishes the requirements for accounting for associates in separate financial statements of a parent); and\n2) In the financial statements of an investor that is not a parent but that has an investment in one or more associates.\nThe primary issues are identifying whether significant influence exists and the application of the cost model, equity method or fair value model.\n",null,null,"Guidance"]
[null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone\n",null,null,"Hide"]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,"14A",1,"14A","14A",null,"Did the entity have any investments in associates?","Yes"]
[null,null,null," ",null,null,"If yes :"]
["14A-Y",null,null,null,null,null,"Financial statement presentation"]
["14A-Y",null,null,"14A",null,"Section 14.11","An investor shall classify investments in associates as non-current assets."]
["14A-Y",null,null,null,null,null,"Disclosure"]
["14A-Y",null,null,"14A",null,null,"An investor in an associate shall disclose the following:"]
["14A-Y",null,null,"14A",null,"Section 14.12(a)","(a) its accounting policy for investments in associates."]
["14A-Y",null,null,"14A",null,"Section 14.12(b)","(b) the carrying amount of investments in associates."]
["14A-Y",null,null,"14A",null,"Section 14.12(c)","(c) the fair value of investments in associates accounted for using the equity method for which there are published price quotations."]
["14A-Y",null,null,null,null,null," Investments in associates accounted for by the cost model"]
["14A-Y",null,null,"14A",null,"Section 14.13","For investments in associates accounted for by the cost model, an investor shall disclose the amount of dividends and other distributions recognised as income."]
["14A-Y",null,null,null,null,null," Investments in associates accounted for by the equity method"]
["14A-Y",null,null,"14A",null,"Section 14.14","For investments in associates accounted for by the equity method, an investor shall disclose separately its share of the profit or loss of such associates and its share of any discontinued operations of such associates."]
["14A-Y",null,null,null,null,null," Investments in associates accounted for by the fair value model"]
["14A-Y",null,null,"14A",null,"Section 14.15","For investments in associates accounted for by the fair value model, an investor shall make the disclosures required by paragraphs 11.41–11.44."]

{"sheet":"IFS15P","index":16,"n_rows":20,"n_cols":10,"rows_kept":20,"cut":false,"hidden":false,"merged":[[16,7,17,7]]}
["p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,"Section 15","Investments in Joint Ventures",null,null,"No"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 15, which prescribes the accounting for investments in joint ventures: \n1) In the consolidated financial statements of a parent  (Paragraph 9.26 establishes the requirements for   a venturer’s interest in a joint\nventure in separate financial statements of a parent); and\n2) In the financial statements of an investor that is not a parent but that has a venturer’s interest in one or more joint ventures.\nThe primary issues are identifying whether joint control exists and the application of a proportionate consolidations for jointly controlled assets or operations and the application of the cost model, equity method or fair value model to jointly controlled entities.",null,null,"Guidance"]
[null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone\n",null,null,"Hide"]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,"15A",1,"15A","15A",null,"Did the entity have a venturer's interest in a joint venture that provided that venturer with  joint control over any jointly controlled operation, asset or entity?","Yes"]
[null,null,null," ",null,null,"If yes :"]
["15A-Y",null,null,null,null,null,"Disclosure"]
["15A-Y",null,null,"15A",null,null,"An investor in a joint venture shall disclose:"]
["15A-Y",null,null,"15A",null,"Section 15.19(a)","(a) the accounting policy it uses for recognising its interests in jointly controlled entities."]
["15A-Y",null,null,"15A",null,"Section 15.19(b)","(b) the carrying amount of investments in jointly controlled entities."]
["15A-Y",null,null,"15A",null,"Section 15.19(c)","(c) the fair value of investments in jointly controlled entities accounted for using the equity method for which there are published price quotations."]
["15A-Y",null,null,"15A",null,"Section 15.19(d)","(d) the aggregate amount of its commitments relating to joint ventures, including its share in the capital commitments that have been incurred jointly with other venturers, as well as its share of the capital commitments of the joint ventures themselves."]
["15A-Y",null,null,null,null,null," Jointly controlled entities accounted for by the equity method"]
["15A-Y",null,null,"15A",null,"Section 14.14 ","For jointly controlled entities accounted for in accordance with the equity"]
["15A-Y",null,null,null,null,"Section 15.20","method, the venturer shall disclose separately its share of the profit or loss of such  jointly controlled entities and its share of any discontinued operations of such  jointly controlled entities."]
["15A-Y",null,null,null,null,null," Investments in associates accounted for by the fair value model"]
["15A-Y",null,null,"15A",null,"Section 15.21","For jointly controlled entities accounted for in accordance with the fair value model, the venturer shall make the disclosures required by paragraphs 11.41–11.44."]

{"sheet":"IFS16P","index":17,"n_rows":29,"n_cols":11,"rows_kept":29,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"Section 16","Investment Property",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 16, which prescribes the accounting treatment for the recognition and measurement for investments in land or buildings that meet the definition of investment property and some property interests held by a lessee under an operating lease that are treated like investment property and the related disclosure requirements. Investment property whose fair value can be measured reliably without undue cost or effort on an ongoing basis is accounted for at fair value through profit or loss.  All other investment property is accounted for as property, plant and equipment using the cost-depreciation-impairment model in Section 17 Property, Plant and Equipment and remains within the scope of Section 17 unless a reliable measure of fair value becomes available and it is expected that fair value will be reliably measurable on an ongoing basis. \n\n",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,"Section 16.11","Where investment property is held under leases, the disclosure requirements in this section apply in addition to those of Section 20 Leases (see relevant section of this checklist). In accordance with Section 20, the owner of an investment property provides lessors’ disclosures about leases into which it has entered. An entity that holds an investment property under a finance lease or operating lease provides lessees’ disclosures for finance leases and lessors’ disclosures for any operating leases into which it has entered.",null,null,"Hide"]
["-G",null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone\n"]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,"16A",1,"16A","16A",null,"Does the entity have any investment property?","Yes"]
[null,null,null,null," ",null,null,"If yes :"]
["16A-Y",null,null,null,null,null,null,"Disclosures"]
["16A-Y",null,null,null,"16A",null,null,"An entity shall disclose the following for all investment property accounted for at fair value through profit or loss:"]
["16A-Y",null,null,null,"16A",null,"Section 16.10(a)","(a) the methods and significant assumptions applied in determining the fair value of investment property."]
["16A-Y",null,null,null,"16A",null,"Section 16.10(b)","(b) the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and class of the investment property being valued. If there has been no such valuation, that fact shall be disclosed."]
["16A-Y",null,null,null,"16A",null,"Section 16.10(c)","(c) the existence and amounts of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal."]
["16A-Y",null,null,null,"16A",null,"Section 16.10(d)","(d) contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements."]
["16A-Y",null,null,null,"16A",null,"Section 16.10(e)","(e) a reconciliation between the carrying amounts of investment property at the beginning and end of the period, showing separately:"]
["16A-Y",null,null,null,"16A",null,null,"(i) additions, disclosing separately those additions resulting from acquisitions through business combinations."]
["16A-Y",null,null,null,"16A",null,null,"(ii) net gains or losses from fair value adjustments."]
["16A-Y",null,null,null,"16A",null,null,"(iii) transfers to property, plant and equipment when a reliable measure of fair value is no longer available without undue cost or effort."]
["16A-Y",null,null,null,"16A",null,null,"(iv) transfers to and from inventories and owner-occupied property."]
["16A-Y",null,null,null,"16A",null,null,"(v) other changes."]
["16A-Y",null,null,null,"16A",null,"Section 16.10","This reconciliation need not be presented for prior periods."]
["16A-Y",null,null,null,null,null,null,"Investment property whose fair value could not be measured reliably without undue cost or effort on an ongoing basis "]
["16A-Y",null,"16AC1",2,"16A-1",null,null,"Did the entity have any investment property whose fair value could not be measured reliably without undue cost or effort on an ongoing basis?"]
["16A-Y","16AC1-G",null,null,null,null,"Section 16.8","If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property measured using the fair value model, the entity shall thereafter account for that item as property, plant and equipment in accordance with Section 17 until a reliable measure of fair value becomes available. The carrying amount of the investment property on that date becomes its cost under Section 17. Paragraph 16.10(e)(iii) requires disclosure of this change. It is a change of circumstances and not a change in accounting policy."]
["16A-Y","16AC1-G",null,null,null,null,"Q&A 2012/01 Paragraph 2","Note: ‘Undue cost or effort’ is deliberately not defined in the IFRS for SMEs, because it would depend on the SME’s specific circumstances and on management’s professional judgement in assessing the costs and benefits. Whether the amount of cost or effort is excessive (undue) necessarily requires consideration of how the economic decisions of the users of the financial statements could be affected by the availability of the information. Applying a requirement would result in ‘undue cost or effort’ because of either excessive cost (e.g., if valuers’ fees are excessive) or excessive endeavours by employees in comparison to the benefits that the users of the SME’s financial statements would receive from having the information. Assessing whether a requirement will result in ‘undue cost or effort’ should be based on information available at the time of the transaction or event about the costs and benefits of the requirement. On any subsequent measurement, ‘undue cost or effort’ should be based on information available at the subsequent measurement date (e.g., the reporting date)."]
[null,null,null,null," ",null,null,"If yes :"]
["16A-Y","16AC1-Y",null,null,"16A-1",null,"Section 16.1","Was this investment property accounted for as property, plant and equipment using the cost-depreciation-impairment model in Section 17 Property, Plant and Equipment and did that investment property remain within the scope of Section 17 unless a reliable measure of fair value became available and it is expected that fair value will be reliably measurable on an ongoing basis for the investment property?"]

{"sheet":"IFS17P","index":18,"n_rows":26,"n_cols":10,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
["p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,"Section 17","Property, Plant and Equipment ",null,null,"No"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 17, which prescribes the accounting treatment for property, plant and equipment and investment property whose fair value cannot be measured reliably without undue cost or effort. The principal issues in accounting for property, plant and equipment are: the recognition of assets, the determination of their carrying amounts and the recognition of depreciation charges and impairment losses.",null,null,"Guidance"]
[null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone\n",null,null,"Hide"]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,"17A",1,"17A","17A",null,"Did the entity hold or acquire any property, plant or equipment?","Yes"]
[null,null,null," ",null,null,"If yes :"]
["17A-Y",null,null,"17A",null,null,"An entity shall disclose the following for each class of property, plant and equipment according to the classifications that was deemed appropriate to the entity:"]
["17A-Y",null,null,"17A",null,"Section 17.31(a)","(a) the measurement bases used for determining the gross carrying amount."]
["17A-Y",null,null,"17A",null,"Section 17.31(b)","(b) the depreciation methods used."]
["17A-Y",null,null,"17A",null,"Section 17.31(c)","(c) the useful lives or the depreciation rates used."]
["17A-Y",null,null,"17A",null,"Section 17.31(d)","(d) the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the reporting period."]
["17A-Y",null,null,"17A",null,"Section 17.31(e)","(e) a reconciliation of the carrying amount at the beginning and end of the reporting period showing separately:"]
["17A-Y",null,null,"17A",null,null,"(i) additions."]
["17A-Y",null,null,"17A",null,null,"(ii) disposals."]
["17A-Y",null,null,"17A",null,null,"(iii) acquisitions through business combinations."]
["17A-Y",null,null,"17A",null,null,"(iv) transfers to investment property if a reliable measure of fair value becomes available."]
["17A-Y",null,null,"17A",null,null,"(v) impairment losses recognised or reversed in profit or loss in accordance with Section 27."]
["17A-Y",null,null,"17A",null,null,"(vi) depreciation."]
["17A-Y",null,null,"17A",null,null,"(vii) other changes."]
["17A-Y",null,null,"17A",null,null,"This reconciliation need not be presented for prior periods."]
["17A-Y",null,null,"17A",null,null,"The entity shall also disclose the following:"]
["17A-Y",null,null,"17A",null,"Section 17.32(a)","(a) the existence and carrying amounts of property, plant and equipment to which the entity has restricted title or that is pledged as security for liabilities."]
["17A-Y",null,null,"17A",null,"Section 17.32(b)","(b) the amount of contractual commitments for the acquisition of property, plant and equipment."]

{"sheet":"IFS18P","index":19,"n_rows":31,"n_cols":10,"rows_kept":31,"cut":false,"hidden":false,"merged":[]}
["p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,"Section 18","Intangible Assets other than Goodwill",null,null,"No"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 18, which prescribes the accounting treatment  for all intangible assets other than goodwill (see Section 19 Business Combinations and Goodwill) and intangible assets held by an entity for sale in the ordinary course of business (see Section 13 Inventories and Section 23 Revenue). The principal issues are when an intangible asset may be recognised, as well as the determination of the subsequent carrying amount. The Standard prescribes certain criteria that should be met before an intangible asset may be recognised. ",null,null,"Guidance"]
[null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone\n",null,null,"Hide"]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,"18A",1,"18A","18A",null,"Did the entity recognise any intangible assets on its statement of financial position?","Yes"]
[null,null,null," ",null,null,"If yes :"]
["18A-Y",null,null,"18A",null,null,"An entity shall disclose the following for each class of intangible assets:"]
["18A-Y",null,null,"18A",null,"Section 18.27(a)","(a) the useful lives or the amortisation rates used."]
["18A-Y",null,null,"18A",null,"Section 18.27(b)","(b) the amortisation methods used."]
["18A-Y",null,null,"18A",null,"Section 18.27(c)","(c) the gross carrying amount and any accumulated amortisation (aggregated with accumulated impairment losses) at the beginning and end of the reporting period."]
["18A-Y",null,null,"18A",null,"Section 18.27(d)","(d) the line item(s) in the statement of comprehensive income (and in the income statement, if presented) in which any amortisation of intangible assets is included."]
["18A-Y",null,null,"18A",null,"Section 18.27(e)","(e) a reconciliation of the carrying amount at the beginning and end of the reporting period showing separately:"]
["18A-Y",null,null,"18A",null,null,"(i) additions."]
["18A-Y",null,null,"18A",null,null,"(ii) disposals."]
["18A-Y",null,null,"18A",null,null,"(iii) acquisitions through business combinations."]
["18A-Y",null,null,"18A",null,null,"(iv) amortisation."]
["18A-Y",null,null,"18A",null,null,"(v) impairment losses."]
["18A-Y",null,null,"18A",null,null,"(vi) other changes."]
["18A-Y",null,null,"18A",null,null,"This reconciliation need not be presented for prior periods."]
["18A-Y",null,null,"18A",null,null,"An entity shall also disclose:"]
["18A-Y",null,null,"18A",null,"Section 18.28(a)","(a) a description, the carrying amount and remaining amortisation period of any individual intangible asset that is material to the entity’s financial statements."]
["18A-Y",null,null,"18A",null,"Section 18.28(b)","(b) for intangible assets acquired by way of a government grant and initially recognised at fair value:"]
["18A-Y",null,null,"18A",null,null,"(i) the fair value initially recognised for these assets, and"]
["18A-Y",null,null,"18A",null,null,"(ii) their carrying amounts."]
["18A-Y",null,null,"18A",null,"Section 18.28(c)","(c) the existence and carrying amounts of intangible assets to which the entity has restricted title or that are pledged as security for liabilities."]
["18A-Y",null,null,"18A",null,"Section 18.28(d)","(d) the amount of contractual commitments for the acquisition of intangible assets."]
["18A-Y",null,null,null,null,null,"Research and development"]
["18A-Y",null,null,"18A",null,"Section 18.29","An entity shall disclose the aggregate amount of research and development expenditure recognised as an expense during the period (i.e. the amount of expenditure incurred internally on research and development that has not been capitalised as part of the cost of another asset that meets the recognition criteria in this IFRS)."]

{"sheet":"IFS19P","index":20,"n_rows":24,"n_cols":10,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
["p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,"Section 19","Business Combinations and Goodwill",null,null,"No"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 19, which applies to accounting for business combinations. It provides guidance on identifying the acquirer, measuring the cost of the business combination, and allocating that cost to the assets acquired and liabilities and provisions for contingent liabilities assumed. It also addresses accounting for goodwill both at the time of a business combination and subsequently.",null,null,"Guidance"]
[null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone\n",null,null,"Hide"]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,"19A",1,"19A","19A",null,"Has the entity entered into a business combination during the current or prior reporting period?","Yes"]
[null,null,null," ",null,null,"If yes :"]
["19A-Y",null,null,null,null,null,"For business combination(s) effected during the reporting period"]
["19A-Y",null,null,"19A",null,null,"For each business combination that was effected during the period, the acquirer shall disclose the following:"]
["19A-Y",null,null,"19A",null,"Section 19.25(a)","(a) the names and descriptions of the combining entities or businesses."]
["19A-Y",null,null,"19A",null,"Section 19.25(b)","(b) the acquisition date."]
["19A-Y",null,null,"19A",null,"Section 19.25(c)","(c) the percentage of voting equity instruments acquired."]
["19A-Y",null,null,"19A",null,"Section 19.25(d)","(d) the cost of the combination and a description of the components of that cost (such as cash, equity instruments and debt instruments)."]
["19A-Y",null,null,"19A",null,"Section 19.25(e)","(e) the amounts recognised at the acquisition date for each class of the acquiree’s assets, liabilities and contingent liabilities, including goodwill."]
["19A-Y",null,null,"19A",null,"Section 19.25(f)","(f) the amount of any excess recognised in profit or loss, and the line item in the statement of comprehensive income (and in the income statement, if presented) in which the excess is recognised."]
["19A-Y",null,null,null,null,null,"For all business combinations"]
["19A-Y",null,null,"19A",null,null,"An acquirer shall disclose a reconciliation of the carrying amount of goodwill at the beginning and end of the reporting period, showing separately:"]
["19A-Y",null,null,"19A",null,"Section 19.26(a)","(a) changes arising from new business combinations."]
["19A-Y",null,null,"19A",null,"Section 19.26(b)","(b) impairment losses."]
["19A-Y",null,null,"19A",null,"Section 19.26(c)","(c) disposals of previously acquired businesses."]
["19A-Y",null,null,"19A",null,"Section 19.26(d)","(d) other changes."]
["19A-Y",null,null,"19A",null,null,"This reconciliation need not be presented for prior periods."]

{"sheet":"IFS20P","index":21,"n_rows":58,"n_cols":10,"rows_kept":58,"cut":false,"hidden":false,"merged":[]}
["p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,"Section 20","Leases ",null,null,"No"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 20, which deals with the accounting for leases from both the perspective of the lessee and lessor. This section applies to agreements that transfer the right to use assets. Some arrangements, such as outsourcing arrangements, telecommunication contracts that provide rights to capacity, and take-or-pay contracts, do not take the legal form of a lease but convey rights to use assets in return for payments. Such arrangements are in substance leases of assets, and they should be accounted for under this section.",null,null,"Guidance"]
[null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone\n",null,null,"Hide"]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,"Financial statements of lessees"]
[null,null,null,null,null,null,"Finance leases"]
[null,"20A",1,"20A","20A",null,"Did the entity hold any assets under finance leases (i.e. the entity is a lessee under a finance lease)?"]
[null,null,null," ",null,null,"If yes :"]
["20A-Y",null,null,"20A",null,null,"A lessee shall make the following disclosures for finance leases:"]
["20A-Y",null,null,"20A",null,"Section 20.13(a)","(a) for each class of asset, the net carrying amount at the end of the reporting period."]
["20A-Y",null,null,"20A",null,"Section 20.13(b)","(b) the total of future minimum lease payments at the end of the reporting period, for each of the following periods:"]
["20A-Y",null,null,"20A",null,null,"(i) not later than one year;"]
["20A-Y",null,null,"20A",null,null,"(ii) later than one year and not later than five years; and"]
["20A-Y",null,null,"20A",null,null,"(iii) later than five years."]
["20A-Y",null,null,"20A",null,"Section 20.13(c)","(c) a general description of the lessee’s significant leasing arrangements including, for example, information about contingent rent, renewal or purchase options and escalation clauses, subleases, and restrictions imposed by lease arrangements."]
["20A-Y",null,null,"20A",null,"Section 20.14","In addition, the requirements for disclosure about assets in accordance with Sections 17, 18, 27 and 34 apply to lessees for assets leased under finance leases."]
[null,null,null,null,null,null,"Operating leases"]
[null,"20B",1,"20B","20B",null,"Is the entity a lessee under any operating lease?"]
[null,null,null," ",null,null,"If yes :"]
["20B-Y",null,null,"20B",null,null,"A lessee shall make the following disclosures for operating leases:"]
["20B-Y",null,null,"20B",null,"Section 20.16(a)","(a) the total of future minimum lease payments under non-cancellable operating leases for each of the following periods:"]
["20B-Y",null,null,"20B",null,null,"(i) not later than one year;"]
["20B-Y",null,null,"20B",null,null,"(ii) later than one year and not later than five years; and"]
["20B-Y",null,null,"20B",null,null,"(iii) later than five years."]
["20B-Y",null,null,"20B",null,"Section 20.16(b)","(b) lease payments recognised as an expense."]
["20B-Y",null,null,"20B",null,"Section 20.16(c)","(c) a general description of the lessee’s significant leasing arrangements including, for example, information about contingent rent, renewal or purchase options and escalation clauses, subleases, and restrictions imposed by lease arrangements."]
[null,null,null,null,null,null,"Financial statements of lessors"]
[null,null,null,null,null,null,"Finance leases"]
[null,"20C",1,"20C","20C",null,"Is the entity a lessor under any finance lease?"]
[null,null,null," ",null,null,"If yes :"]
["20C-Y",null,null,"20C",null,null,"A lessor shall make the following disclosures for finance leases:"]
["20C-Y",null,null,"20C",null,"Section 20.23(a)","(a) a reconciliation between the gross investment in the lease at the end of the reporting period, and the present value of minimum lease payments receivable at the end of the reporting period. In addition, a lessor shall disclose the gross investment in the lease and the present value of minimum lease payments receivable at the end of the reporting period, for each of the following periods:"]
["20C-Y",null,null,"20C",null,null,"(i) not later than one year;"]
["20C-Y",null,null,"20C",null,null,"(ii) later than one year and not later than five years; and"]
["20C-Y",null,null,"20C",null,null,"(iii) later than five years."]
["20C-Y",null,null,"20C",null,"Section 20.23(b)","(b) unearned finance income."]
["20C-Y",null,null,"20C",null,"Section 20.23(c)","(c) the unguaranteed residual values accruing to the benefit of the lessor."]
["20C-Y",null,null,"20C",null,"Section 20.23(d)","(d) the accumulated allowance for uncollectible minimum lease payments receivable."]
["20C-Y",null,null,"20C",null,"Section 20.23(e)","(e) contingent rents recognised as income in the period."]
["20C-Y",null,null,"20C",null,"Section 20.23(f)","(f) a general description of the lessor’s significant leasing arrangements, including, for example, information about contingent rent, renewal or purchase options and escalation clauses, subleases, and restrictions imposed by lease arrangements."]
[null,null,null,null,null,null,"Operating leases"]
[null,"20D",1,"20D","20D",null,"Did the entity hold any assets which are leased out under operating leases (i.e. the entity is a lessor under an operating lease)?"]
[null,null,null," ",null,null,"If yes :"]
["20D-Y",null,null,"20D",null,null,"A lessor shall disclose the following for operating leases:"]
["20D-Y",null,null,"20D",null,"Section 20.30(a)","(a) the future minimum lease payments under non-cancellable operating leases for each of the following periods:"]
["20D-Y",null,null,"20D",null,null,"(i) not later than one year; and"]
["20D-Y",null,null,"20D",null,null,"(ii) later than one year and not later than five years; and"]
["20D-Y",null,null,"20D",null,null,"(iii) later than five years."]
["20D-Y",null,null,"20D",null,"Section 20.30(b)","(b) total contingent rents recognised as income."]
["20D-Y",null,null,"20D",null,"Section 20.30(c)","(c) a general description of the lessor’s significant leasing arrangements, including, for example, information about contingent rent, renewal or purchase options and escalation clauses, and restrictions imposed by lease arrangements."]
["20D-Y",null,null,"20D",null,"Section 20.31","In addition, the requirements for disclosure about assets in accordance with Sections 17, 18, 27 and 34 apply to lessors for assets provided under operating leases."]
[null,null,null,null,null,null,"Sale and leaseback transactions"]
[null,"20E",1,"20E","20E",null,"Are any of the arrangements where the entity is acting as a lessor or a lessee (either under any operating lease or under a financing lease) sale and leaseback arrangements?"]
[null,null,null," ",null,null,"If yes :"]
["20E-Y",null,null,"20E",null,"Section 20.35","Disclosure requirements for lessees and lessors apply equally to sale and leaseback transactions. The required description of significant leasing arrangements includes description of unique or unusual provisions of the agreement or terms of the sale and leaseback transactions."]

{"sheet":"IFS21P","index":22,"n_rows":43,"n_cols":11,"rows_kept":43,"cut":false,"hidden":false,"merged":[]}
["p/c",null,"parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"Section 21","Provisions and Contingencies",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 21, which prescribes the accounting for provisions (including provisions for restructuring and onerous contracts), contingent liabilities and contingent assets.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone\n",null,null,"Hide"]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,"Reimbursements"]
[null,null,"21A",1,"21A","21A",null,"Did the entity have any right to reimbursement relating to a provision?"]
[null,null,null,null," ",null,null,"If yes :"]
["21A-Y",null,"21AC1",2,"21A",null,"Section 21.9","When some or all of the amount required to settle a provision may be reimbursed by another party (e.g. through an insurance claim), the entity shall recognise the reimbursement as a separate asset."]
["21A-Y","21AC1-G",null,null,null,null,"Section 21.9","Note: The reimbursement shall be recognised when, and  only when, it is virtually certain that the entity will receive the reimbursement on settlement of the obligation. The amount recognised for the reimbursement shall not exceed the amount of the provision. "]
["21A-Y",null,"21AC2",2,"21A",null,"Section 21.9","The reimbursement receivable shall be presented in the statement of financial position as an asset and shall not be offset against the provision. In the statement of comprehensive income, the entity may offset any reimbursement from another party against the expense relating to the provision."]
["21A-Y","21AC2-G",null,null,null,null,"Section 21.9","Note: A net presentation as described is permitted, but not required."]
[null,null,null,null,null,null,null,"Provisions"]
[null,null,"21B",1,"21B","21B",null,"Did the entity have any provisions?"]
[null,null,null,null," ",null,null,"If yes :"]
["21B-Y",null,null,null,"21B",null,null,"For each class of provision, an entity shall disclose all of the following:"]
["21B-Y",null,null,null,null,null,"Section 21.14(a)","(a) a reconciliation showing"]
["21B-Y",null,null,null,null,null,null,"(i) the carrying amount at the beginning and end of the period;"]
["21B-Y",null,null,null,null,null,null,"(ii) additions during the period, including adjustments that result from changes in measuring the discounted amount;"]
["21B-Y",null,null,null,"21B",null,null,"(iii) amounts charged against the provision during the period; and"]
["21B-Y",null,null,null,"21B",null,null,"(iv) unused amounts reversed during the period."]
["21B-Y",null,null,null,"21B",null,"Section 21.14(b)","(b) a brief description of the nature of the obligation and the expected amount and timing of any resulting payments."]
["21B-Y",null,null,null,"21B",null,"Section 21.14(c)","(c) an indication of the uncertainties about the amount or timing of those outflows."]
["21B-Y",null,null,null,"21B",null,"Section 21.14(d)","(d) the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement."]
["21B-Y",null,null,null,"21B",null,"Section 21.14","Comparative information for prior periods is not required."]
[null,null,null,null,null,null,null,"Contingent liabilities"]
[null,null,"21C",1,"21C","21C",null,"Did the entity have any contingent liabilities?"]
[null,null,null,null," ",null,null,"If yes :"]
["21C-Y",null,null,null,"21C",null,null,"Unless the possibility of any outflow of resources in settlement is remote, an entity shall disclose, for each class of contingent liability at the reporting date, a brief description of the nature of the contingent liability and, when practicable:"]
["21C-Y",null,null,null,"21C",null,"Section 21.15(a)","(a) an estimate of its financial effect, measured in accordance with paragraphs 21.7–21.11;"]
["21C-Y",null,null,null,"21C",null,"Section 21.15(b)","(b) an indication of the uncertainties relating to the amount or timing of any outflow; and"]
["21C-Y",null,null,null,"21C",null,"Section 21.15(c)","(c) the possibility of any reimbursement."]
["21C-Y",null,null,null,"21C",null,"Section 21.15","If it is impracticable to make one or more of these disclosures, that fact shall be stated."]
[null,null,null,null,null,null,null,"Contingent assets"]
[null,null,"21D",1,"21D","21D",null,"Did the entity have any contingent assets?"]
[null,null,null,null," ",null,null,"If yes :"]
["21D-Y",null,"21DC1",2,"21D",null,"Section 21.16","If an inflow of economic benefits is probable (more likely than not) but not virtually certain, an entity shall disclose a description of the nature of the contingent assets at the end of the reporting period, and, when practicable without undue cost or effort, an estimate of their financial effect."]
["21D-Y","21DC1-G",null,null,"21D",null,"Q&A 2012/01 Paragraph 2","Note: ‘Undue cost or effort’ is deliberately not defined in the IFRS for SMEs, because it would depend on the SME’s specific circumstances and on management’s professional judgement in assessing the costs and benefits. Whether the amount of cost or effort is excessive (undue) necessarily requires consideration of how the economic decisions of the users of the financial statements could be affected by the availability of the information. Applying a requirement would result in ‘undue cost or effort’ because of either excessive cost (e.g. if valuers’ fees are excessive) or excessive endeavours by employees in comparison to the benefits that the users of the SME’s financial statements would receive from having the information. Assessing whether a requirement will result in ‘undue cost or effort’ should be based on information available at the time of the transaction or event about the costs and benefits of the requirement. On any subsequent measurement, ‘undue cost or effort’ should be based on information available at the subsequent measurement date (e.g. the reporting date)."]
["21D-Y",null,null,null,"21D",null,"Section 21.16"," If it is impracticable to make this disclosure, that fact shall be stated."]
["OR,21A-Y,21B-Y,21C-Y,21D-Y",null,null,null,"21A, 21B, 21C, 21D",null,null,"Prejudicial disclosures"]
["OR,21A-Y,21B-Y,21C-Y,21D-Y",null,null,null,"21A, 21B, 21C, 21D",null,"IAS 37:92","In extremely rare cases, disclosure of some or all of the information required above can be expected to prejudice seriously the position of the entity in a dispute with other parties on the subject matter of the provision, contingent liability or contingent asset. In such cases, an entity need not disclose the information, but shall disclose the general nature of the dispute, together with the fact that, and reason why, the information has not been disclosed."]

{"sheet":"IFS23P","index":23,"n_rows":31,"n_cols":10,"rows_kept":31,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,"Section 23","Revenue ",null,null,"No"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 23. Revenue is income that arises in the course of the ordinary activities of an entity and is referred to by a variety of different names including sales, fees, construction contracts, interest, dividends and royalties. The primary issue in accounting for revenue is determining when to recognise revenue. A construction contract is defined as a contract specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. The term contractor is not defined.",null,null,"Guidance"]
[null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Show"]
["-G",null,null," ",null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone\n",null,null,"Hide"]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,"23A",1,"23A","23A",null,"Did the entity recognise any revenue?"]
[null,null,null," ",null,null,"If yes :"]
["23A-Y",null,null,null,null,null,"General disclosures about revenue"]
["23A-Y",null,null,"23A",null,null,"An entity shall disclose:"]
["23A-Y",null,null,null,null,"Section 23.30(a)","(a) the accounting policies adopted for the recognition of revenue, including the methods adopted to determine the stage of completion of transactions involving the rendering of services."]
["23A-Y",null,null,null,null,"Section 23.30(b)","(b) the amount of each category of revenue recognised during the period, showing separately, at a minimum, revenue arising from:"]
["23A-Y",null,null,null,null,null,"(i) the sale of goods."]
["23A-Y",null,null,null,null,null,"(ii) the rendering of services."]
["23A-Y",null,null,null,null,null,"(iii) interest."]
["23A-Y",null,null,null,null,null,"(iv) royalties."]
["23A-Y",null,null,null,null,null,"(v) dividends."]
["23A-Y",null,null,null,null,null,"(vi) commissions."]
["23A-Y",null,null,null,null,null,"(vii) government grants."]
["23A-Y",null,null,null,null,null,"(viii) any other significant types of revenue."]
[null,"23B",1,"23B","23B",null,"Did the entity have any construction contracts, for which it is the contractor?"]
[null,null,null," ",null,null,"If yes :"]
["23B-Y",null,null,null,null,null,"Disclosures relating to revenue from construction contracts"]
["23B-Y",null,null,"23B",null,null,"An entity shall disclose:"]
["23B-Y",null,null,null,null,"Section 23.31(a)","(a) the amount of contract revenue recognised as revenue in the period; "]
["23B-Y",null,null,null,null,"Section 23.31(b)","(b) the methods used to determine the contract revenue recognised in the period; and"]
["23B-Y",null,null,null,null,"Section 23.31(c) ","(c) the methods used to determine the stage of completion of contracts in progress."]
["23B-Y",null,null,"23B",null,null,"An entity shall present:"]
["23B-Y",null,null,null,null,"Section 23.32(a)","(a) the gross amount due from customers for contract work, as an asset."]
["23B-Y",null,null,null,null,"Section 23.32(b)","(b) the gross amount due to customers for contract work, as a liability."]

{"sheet":"IFS24P","index":24,"n_rows":14,"n_cols":11,"rows_kept":14,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"Section 24","Government Grants",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 24. The Section distinguishes between government grants (for which it prescribes the accounting treatment) and government assistance (which cannot reasonably have a value placed on it, but may have a significant impact on the entity and, therefore, should be disclosed).",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone\n",null,null,"Hide"]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,"24A",1,"24A","24A",null,"Did the entity receive any government grants?","Yes"]
[null,null,null,null," ",null,null,"If yes :"]
["24A-Y",null,null,null,"24A",null,null,"An entity shall disclose the following about government grants:"]
["24A-Y",null,null,null,"24A",null,"Section 24.6(a)","(a) the nature and amounts of government grants recognised in the financial statements."]
["24A-Y",null,null,null,"24A",null,"Section 24.6(b)","(b) unfulfilled conditions and other contingencies attaching to government grants that have not been recognised in income."]
["24A-Y",null,"24AC1",2,"24A",null,"Section 24.6(c)","(c) an indication of other forms of government assistance from which the entity has directly benefited."]
["24A-Y","24AC1-G",null,null,null,null,"Section 24.7","Notes: \nFor the purpose of the disclosure required by paragraph 24.6(c), government assistance is action by government designed to provide an economic benefit specific to an entity or range of entities qualifying under specified criteria. Examples include free technical or marketing advice, the provision of guarantees, and loans at nil or low interest rates."]

{"sheet":"IFS25P","index":25,"n_rows":10,"n_cols":10,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,"Section 25","Borrowing Costs",null,null,"No"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 25, which prescribes the accounting treatment for borrowing costs. This section spesifies that an entity shall recognise all borrowing costs as an expense in profit or loss in the period in which they are incurred.",null,null,"Guidance"]
[null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Show"]
["-G",null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone\n",null,null,"Hide"]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,"25A",1,"25A","25A",null,"Did the entity incur any borrowing costs?","Yes"]
[null,null,null," ",null,null,"If yes :"]
["25A-Y",null,null,"25A",null,"Section 25.3","Paragraph 5.5(b) requires disclosure of finance costs. Paragraph 11.48(b) requires disclosure of total interest expense (using the effective interest method) for financial liabilities that are not at fair value through profit or loss. This section does not require any additional disclosure."]

{"sheet":"IFS26P","index":26,"n_rows":43,"n_cols":11,"rows_kept":43,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"Section 26","Share-based Payment",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 26, which prescribes the accounting for transactions in which the consideration paid by the entity for goods or services is linked, either directly or indirectly, to the entity’s equity securities or to equity instruments of another entity in the same group. The principal issues relate to the measurement of the share-based payment transaction and the subsequent expensing thereof.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone",null,null,"Hide"]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments","Yes"]
[null,null,null,null,null,null,null,"DETAILED COMPLIANCE QUESTIONS",null,null,"No"]
[null,null,"26A",1,"26A","26A",null,"Did the entity have any share-based payment arrangements in the scope of Section 2?","Yes",null,"Guidance"]
[null,null,null,null," ",null,null,"If yes :"]
["26A-Y",null,null,null," ",null,null,"The nature and extent of share-based payment arrangements that existed in the period"]
["26A-Y",null,"26AC1",2,"26A",null,"Section 26.18","The entity shall disclose information that enables users of the financial statements to understand the nature and extent of share-based payment arrangements that existed during the period."]
["26A-Y","26AC1-G",null,null,null,null,null,"Note: Paragraph 26.18 of Section 26, set out below, specifies the minimum disclosures required to satisfy this requirement."]
["26A-Y",null,null,null,"26A",null,null,"The entity shall disclose the following (at a minimum):"]
["26A-Y",null,"26AC2",2,null,null,"Section 26.18(a)","(a) a description of each type of share-based payment arrangement that existed at any time during the period, including the general terms and conditions of each arrangement,"]
["26A-Y","26AC2-G",null,null,null,null,null,"Notes:"]
["26A-Y","26AC2-G",null,null,null,null,"Section 26.18(a)","1)      The general terms and conditions of share-based payment arrangements will include items such as vesting requirements, the maximum term of the options granted, and the method of settlement (cash or equity or both)."]
["26A-Y","26AC2-G",null,null,null,null,"Section 26.18(a)","2)      An entity with substantially similar types of share-based payment arrangements may aggregate this information, unless separate disclosure of each arrangement is necessary to satisfy the principle in paragraph 26.18 of Section 26 (see above)."]
["26A-Y",null,"26A1",2,"26A-1",null,null,"Did the entity have any share options granted under a share-based payment transaction?"]
[null,null,null,null," ",null,null,"If yes :"]
["26A-Y","26A1-Y",null,null,"26A-1",null,null,"The entity shall disclose the following (at a minimum):"]
["26A-Y","26A1-Y",null,null,null,null,"Section 26.18(b)","(b) the number and weighted average exercise prices of share options for each of the following groups of options:"]
["26A-Y","26A1-Y",null,null,null,null,null,"(i) outstanding at the beginning of the period."]
["26A-Y","26A1-Y",null,null,null,null,null,"(ii) granted during the period."]
["26A-Y","26A1-Y",null,null,null,null,null,"(iii) forfeited during the period."]
["26A-Y","26A1-Y",null,null,null,null,null,"(iv) exercised during the period."]
["26A-Y","26A1-Y",null,null,null,null,null,"(v) expired during the period."]
["26A-Y","26A1-Y",null,null,null,null,null,"(vi) outstanding at the end of the period."]
["26A-Y","26A1-Y",null,null,null,null,null,"(vii) exercisable at the end of the period."]
["26A-Y",null,null,null,null,null,null,"Measurement of equity-settled share-based payment transactions"]
["26A-Y",null,null,null,"26A",null,"Section 26.19","For equity-settled share-based payment arrangements, an entity shall disclose information about how it measured the fair value of goods or services received or the value of the equity instruments granted. If a valuation methodology was used, the entity shall disclose the method and its reason for choosing it."]
["26A-Y",null,null,null,null,null,null,"Measurement of cash-settled share-based payment transactions"]
["26A-Y",null,null,null,"26A",null,"Section 26.20","For cash-settled share-based payment arrangements, an entity shall disclose information about how the liability was measured."]
["26A-Y",null,"26A2",2,"26A-2",null,null,"Did the entity have any modifications during the period to share-based arrangements?"]
[null,null,null,null," ",null,null,"If yes :"]
["26A-Y","26A2-Y",null,null,"26A-2",null,"Section 26.21","For share-based payment arrangements that were modified during the period, an entity shall disclose an explanation of those modifications."]
["26A-Y",null,"26A3",2,"26A-3",null,null,"Is the entity a participant in a group share-based payment transaction plan that recognises and measures its share-based payment expense on the basis of a reasonable allocation of the expense recognised for the group?"]
[null,null,null,null," ",null,null,"If yes :"]
["26A-Y","26A3-Y",null,null,"26A-3",null,"Section 26.22","The entity shall disclose the fact that it recognises and measures its share-based payment expense on the basis of a reasonable allocation of the expense recognised for the group and, the basis for the allocation."]
["26A-Y",null,null,null,null,null,null,"The effect of share-based payment transactions on the entity’s profit or loss for the period and on its financial position"]
["26A-Y",null,null,null,"26A",null,null,"An entity shall disclose the following information about the effect of share-based payment transactions on the entity’s profit or loss for the period and on its financial position:"]
["26A-Y",null,null,null,"26A",null,"Section 26.23(a)","(a) the total expense recognised in profit or loss for the period."]
["26A-Y",null,null,null,null,null,"Section 26.23(b)","(b) the total carrying amount at the end of the period for liabilities arising from share-based payment transactions."]

{"sheet":"IFS27P","index":27,"n_rows":22,"n_cols":10,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
["p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,"Section 27","Impairment of Assets",null,null,"No"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 27. The objective of this Section is to ensure that assets are not carried at an amount that is greater than their recoverable amount. If an asset is carried at more than its recoverable amount, the asset is described as impaired and Section 27 requires the entity to recognise an impairment loss. ",null,null,"Guidance"]
[null,null,null,null,null,null,"The principal issues are: how to determine whether impairment exists, how to recognise an impairment loss and when an entity should reverse an impairment loss.",null,null,"Show"]
[null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Hide"]
["-G",null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone"]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,"General disclosures"]
[null,"27A",1,"27A","27A",null,"Did the entity recognise any impairment losses, or reversals of impairment losses, during the period on assets within the scope of Section 27?","Yes"]
[null,null,null," ",null,null,"If yes :"]
["27A-Y",null,null,"27A",null,null,"An entity shall disclose the following for each class of assets (see below):"]
["27A-Y",null,null,null,null,"Section 27.32(a)","(a) the amount of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the income statement, if presented) in which those impairment losses are included."]
["27A-Y",null,null,null,null,"Section 27.32(b)","(b) the amount of reversals of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the income statement, if presented) in which those impairment losses are reversed."]
["27A-Y",null,null,null,null,null,"Class of assets"]
["27A-Y",null,null,"27A",null,null,"An entity shall disclose the information required above for each of the following classes of asset:"]
["27A-Y",null,null,null,null,"Section 27.33(a)","(a) inventories."]
["27A-Y",null,null,null,null,"Section 27.33(b)","(b) property, plant and equipment (including investment property accounted for by the cost method)."]
["27A-Y",null,null,null,null,"Section 27.33(c)","(c) goodwill."]
["27A-Y",null,null,null,null,"Section 27.33(d)","(d) intangible assets other than goodwill."]
["27A-Y",null,null,null,null,"Section 27.33(e)","(e) investments in associates."]
["27A-Y",null,null,null,null,"Section 27.33(f)","(f) investments in joint ventures."]

{"sheet":"IFS28P","index":28,"n_rows":62,"n_cols":11,"rows_kept":62,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"Section 28","Employee Benefits",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 28, which prescribes the accounting for employee benefits. The principal issues relate to the determination of employee benefit liabilities, assets and expenses for short-term and long-term employee benefits.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone",null,null,"Hide"]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments","Yes"]
[null,null,null,null,null,null,null,"Short-term employee benefits",null,null,"No"]
[null,null,"28A",1,"28A","28A",null,"Did the entity provide any short-term employee benefits?",null,null,"Guidance"]
[null,null,null,null," ",null,null,"If yes :"]
["28A-Y",null,null,null,"28A",null,"Section 28.39","Although Section 28 does not require specific disclosures about short-term employee benefits, other section may require disclosures (e.g. Section 33 Related Party Disclosures requires an entity to disclose information about employee benefits for key management personnel). "]
[null,null,null,null,null,null,null,"Post-employment benefits – Defined contribution plans"]
[null,null,"28B",1,"28B","28B",null,"Did the entity participate in any defined contributions plans for post-employment benefits?"]
[null,null,null,null," ",null,null,"If yes :"]
["28B-Y",null,null,null,"28B",null,"Section 28.40","An entity shall disclose the amount recognised in profit or loss as an expense for defined contribution plans. "]
["28B-Y",null,"28B1",2,"28B-1",null,"Section 28.40","Is the entity part of a multi-employer plan that it accounts for as a defined contribution plan because sufficient information is not available to use defined benefit accounting?"]
["28B-Y","28B1-Y",null,null,"28B-1",null,"Section 28.40","If an entity treats a defined benefit multi-employer plan as a defined contribution plan because sufficient information is not available to use defined benefit accounting it shall:\n1) disclose the fact that it is a defined benefit plan and\n2) the reason why it is being accounted for as a defined contribution plan, and\n3) any available information about the plan’s surplus or deficit and the implications, if any, for the entity."]
[null,null,null,null,null,null,null,"Post-employment benefits - Defined benefit plans"]
[null,null,"28C",1,"28C","28C",null,"Did the entity participate in any defined benefit plans for post-employment benefits?"]
[null,null,null,null," ",null,null,"If yes :"]
["28C-Y",null,null,null,"28C",null,null,"An entity shall disclose the following information about defined benefit plans (except for any defined multi-employer benefit plans that are accounted for as a defined contribution plans in accordance with paragraph 28.11, for which the disclosures in paragraph 28.40 apply instead (see above)). \n\nIf an entity has more than one defined benefit plan, these disclosures may be made in total, separately for each plan, or in such groupings as are considered to be the most useful:"]
["28C-Y",null,null,null,null,null,"Section 28.41(a)","(a) a general description of the type of plan, including funding policy."]
["28C-Y",null,null,null,null,null,"Section 28.41(b)","(b) the entity’s accounting policy for recognising actuarial gains and losses (either in profit or loss or as an item of other comprehensive income) and the amount of actuarial gains and losses recognised during the period."]
["28C-Y",null,"28CC1",2,null,null,"Section 28.41(c)","(c) a narrative explanation if the entity uses any of the simplifications in paragraph 28.19 in measuring its defined benefit obligation."]
["28C-Y","28CC1-G",null,null,null,null,null,"Notes:\nIf an entity is not able, without undue cost or effort, to use the projected unit credit method to measure its obligation and cost under defined benefit plans, the entity is permitted to make the following simplifications in measuring its defined benefit obligation with respect to current employees:"]
["28C-Y","28CC1-G",null,null,null,null,"Section 28.19(a)","(a) ignore estimated future salary increases (i.e. assume current salaries continue until current employees are expected to begin receiving post-employment benefits);"]
["28C-Y","28CC1-G",null,null,null,null,"Section 28.19(b)","(b) ignore future service of current employees (i.e. assume closure of the plan for existing as well as any new employees); and"]
["28C-Y","28CC1-G",null,null,null,null,"Section 28.19(c)","(c) ignore possible in-service mortality of current employees between the reporting date and the date employees are expected to begin receiving post-employment benefits (i.e. assume all current employees will receive the post-employment benefits). However, mortality after service (i.e. life expectancy) will still need to be considered."]
["28C-Y","28CC1-G",null,null,null,null,"Section 28.19","An entity that takes advantage of the foregoing measurement simplifications must nonetheless include both vested and unvested benefits in measuring its defined benefit obligation."]
["28C-Y","28CC1-G",null,null,null,null,"Q&A 2012/01 Paragraph 2","‘Undue cost or effort’ is deliberately not defined in the IFRS for SMEs, because it would depend on the SME’s specific circumstances and on management’s professional judgement in assessing the costs and benefits. Whether the amount of cost or effort is excessive (undue) necessarily requires consideration of how the economic decisions of the users of the financial statements could be affected by the availability of the information. Applying a requirement would result in ‘undue cost or effort’ because of either excessive cost (e.g. if valuers’ fees are excessive) or excessive endeavours by employees in comparison to the benefits that the users of the SME’s financial statements would receive from having the information. Assessing whether a requirement will result in ‘undue cost or effort’ should be based on information available at the time of the transaction or event about the costs and benefits of the requirement. On any subsequent measurement, ‘undue cost or effort’ should be based on information available at the subsequent measurement date (e.g. the reporting date)."]
["28C-Y",null,null,null,null,null,"Section 28.41(d)","(d) the date of the most recent comprehensive actuarial valuation and, if it was not as of the reporting date, a description of the adjustments that were made to measure the defined benefit obligation at the reporting date."]
["28C-Y",null,null,null,null,null,"Section 28.41(e)","(e) a reconciliation of opening and closing balances of the defined benefit obligation showing separately benefits paid and all other changes."]
["28C-Y",null,null,null,null,null,"Section 28.41(f)","(f) a reconciliation of the opening and closing balances of the fair value of plan assets and of the opening and closing balances of any reimbursement right recognised as an asset, showing separately, if applicable:"]
["28C-Y",null,null,null,null,null,null,"(i) contributions;"]
["28C-Y",null,null,null,null,null,null,"(ii) benefits paid; and"]
["28C-Y",null,null,null,null,null,null,"(iii) other changes in plan assets."]
["28C-Y",null,null,null,null,null,"Section 28.41(g)","(g) the total cost relating to defined benefit plans for the period, disclosing separately the amounts"]
["28C-Y",null,null,null,null,null,null,"(i) recognised in profit or loss as an expense, and"]
["28C-Y",null,null,null,null,null,null,"(ii) included in the cost of an asset."]
["28C-Y",null,null,null,null,null,"Section 28.41(h)","(h) for each major class of plan assets, which shall include, but is not limited to, equity instruments, debt instruments, property, and all other assets, the percentage or amount that each major class constitutes of the fair value of the total plan assets at the reporting date."]
["28C-Y",null,null,null,null,null,"Section 28.41(i)","(i) the amounts included in the fair value of plan assets for:"]
["28C-Y",null,null,null,null,null,null,"(ii) each class of the entity’s own financial instruments, and"]
["28C-Y",null,null,null,null,null,null,"(iii) any property occupied by, or other assets used by, the entity."]
["28C-Y",null,null,null,null,null,"Section 28.41(j)","(j) the actual return on plan assets."]
["28C-Y",null,null,null,null,null,"Section 28.41(k)","(k) the principal actuarial assumptions used, including, when applicable:"]
["28C-Y",null,null,null,null,null,null,"(i) the discount rates;"]
["28C-Y",null,null,null,null,null,null,"(ii) the expected rates of return on any plan assets for the periods presented in the financial statements;"]
["28C-Y",null,null,null,null,null,null,"(iii) the expected rates of salary increases;"]
["28C-Y",null,null,null,null,null,null,"(iv) medical cost trend rates; and"]
["28C-Y",null,null,null,null,null,null,"(v) any other material actuarial assumptions used."]
["28C-Y",null,null,null,null,null,null,"Group defined benefit plans"]
["28C-Y",null,"28CC2",2,"28C",null,"Section 28.41","The reconciliations in (e) and (f) above need not be presented for prior periods. A subsidiary that recognises and measures employee benefit expense on the basis of a reasonable allocation of the expense recognised for the group (see paragraph 28.38) shall, in its separate financial statements, describe its policy for making the allocation and shall make the disclosures in (a)–(k) above for the plan as a whole."]
["28C-Y","28CC2-G",null,null,null,null,"Section 28.38","Note:\nIf a parent entity provides benefits to the employees of one or more subsidiaries in the group, and the parent presents consolidated financial statements using either the IFRS for SMEs or full IFRSs, such subsidiaries are permitted to recognise and measure employee benefit expense on the basis of a reasonable allocation of the expense recognised for the group."]
[null,null,null,null,null,null,null,"Post-employment benefits - Other long-term benefits"]
[null,null,"28D",1,"28D","28D",null,"Did the entity participate in any defined benefit plans for post-employment benefits?"]
[null,null,null,null," ",null,null,"If yes :"]
["28D-Y",null,null,null,"28D",null,"Section 28.42","For each category of other long-term benefits that an entity provides to its employees, the entity shall disclose the nature of the benefit, the amount of its obligation and the extent of funding at the reporting date."]
[null,null,null,null,null,null,null,"Termination benefits"]
[null,null,"28E",1,"28E","28E",null,"Did the entity offer or grant any termination benefits?"]
[null,null,null,null," ",null,null,"If yes :"]
["28E-Y",null,null,null,"28E",null,"Section 28.43","For each category of termination benefits that an entity provides to its employees, the entity shall disclose the nature of the benefit, its accounting policy, and the amount of its obligation and the extent of funding at the reporting date."]
["28E-Y",null,null,null,"28E",null,"Section 28.44","When there is uncertainty about the number of employees who will accept an offer of termination benefits, a contingent liability exists. Section 21 Provisions and Contingencies requires an entity to disclose information about its contingent liabilities unless the possibility of an outflow in settlement is remote."]

{"sheet":"IFS29P","index":29,"n_rows":39,"n_cols":10,"rows_kept":39,"cut":false,"hidden":false,"merged":[]}
["p/c","parent","level",null,null,"Index",null,null,null,"Yes"]
[null,null,null,null,null,"Section 29","Income Tax",null,null,"No"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 29 which prescribes the accounting treatment for income taxes. ",null,null,"Guidance"]
[null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,"Section 29.1 and 29.2","For the purpose of this IFRS, income tax includes all domestic and foreign taxes that are based on taxable profit. Income tax also includes taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint venture on distributions to the reporting entity. This section covers accounting for income tax. It requires an entity to recognise the current and future tax consequences of transactions and other events that have been recognised in the financial statements. These recognised tax amounts comprise current tax and deferred tax. Current tax is tax payable (refundable) in respect of the taxable profit (tax loss) for the current period or past periods. Deferred tax is tax payable or recoverable in future periods, generally as a result of the entity recovering or settling its assets and liabilities for their current carrying amount, and the tax effect of the carryforward of currently unused tax losses and tax credits.",null,null,"Hide"]
["-G",null,null,null,null,null,"New or amended paragraphs effective for the first time\n\nNone",null,null,"Yes"]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments","No"]
[null,null,null,null,null,null,"Presentation",null,null,"Guidance"]
[null,null,null,null,null,null,"Allocation in comprehensive income and equity"]
[null,null,null,29,null,"Section 29.27","An entity shall recognise tax expense in the same component of total comprehensive income (ie continuing operations, discontinued operations, or other comprehensive income) or equity as the transaction or other event that resulted in the tax expense."]
[null,null,null,null,null,null,"Current/non-current distinction"]
[null,null,null,29,null,"Section 29.28","When an entity presents current and non-current assets, and current and non-current liabilities, as separate classifications in its statement of financial position, it shall not classify any deferred tax assets (liabilities) as current assets (liabilities)."]
[null,null,null,null,null,null,"Offsetting"]
[null,null,null,29,null,"Section 29.29","An entity shall offset current tax assets and current tax liabilities, or offset deferred tax assets and deferred tax liabilities, only when:"]
[null,null,null,null,null,null,"(a) it has a legally enforceable right to set off the amounts and,"]
[null,null,null,null,null,null,"(b) it intends either to settle on a net basis or to realise the asset and settle the liability simultaneously."]
[null,null,null,null,null,null,"Disclosure"]
[null,null,null,null,null,"Section 29.30","An entity shall disclose information that enables users of its financial statements to evaluate the nature and financial effect of the current and deferred tax consequences of recognised transactions and other events."]
[null,"29C1",1,29,null,"Section 29.31","The major components of tax expense(income) shall be separately disclosed."]
["29C1-G",null,null,null,null,"Section 29.31","Note: Components of tax expense (income) may include:"]
["29C1-G",null,null,null,null,null,"a) current tax expense (income);"]
["29C1-G",null,null,null,null,null,"b) any adjustments recognised in the period for current tax of prior periods;"]
["29C1-G",null,null,null,null,null,"c) the amount of deferred tax expense (income) relating to the origination and reversal of temporary differences;"]
["29C1-G",null,null,null,null,null,"d) the amount of deferred tax expense (income) relating to changes in tax rates or the imposition of new taxes;"]
["29C1-G",null,null,null,null,null,"(e) the effect on deferred tax expense arising from a change in the effect of the possible outcomes of a review by the tax authorities."]
["29C1-G",null,null,null,null,null,"(f) adjustments to deferred tax expense arising from a change in the tax status of the entity or its shareholders."]
["29C1-G",null,null,null,null,null,"(g) any change in the valuation allowance recognizes against deferred tax assets."]
["29C1-G",null,null,null,null,null,"(h) the amount of tax expense relating to changes in accounting policies and errors (see Section 10 Accounting Policies, Estimates and Errors)."]
[null,null,null,29,null,null,"The following shall also be disclosed separately:"]
[null,null,null,null,null,"Section 29.32(a)","(a) the aggregate current and deferred tax relating to items that are recognised as items of other comprehensive income."]
[null,null,null,null,null,"Section 29.32(b)","(b) an explanation of the significant differences in amounts presented in the statement of comprehensive income and amounts reported to tax authorities."]
[null,null,null,null,null,"Section 29.32(c)","(c) an explanation of changes in the applicable tax rate(s) compared with the previous reporting period."]
[null,null,null,null,null,"Section 29.32(d)","(d) for each type of temporary difference and for each type of unused tax losses and tax credits:"]
[null,null,null,null,null,null,"(i) the amount of deferred tax liabilities, deferred tax assets and valuation allowances at the end of the reporting period, and"]
[null,null,null,null,null,null,"(ii) an analysis of the change in deferred tax liabilities, deferred tax assets and valuation allowances during the period."]
[null,null,null,null,null,"Section 29.32(e)","(e) the expiry date, if any, of temporary differences, unused tax losses and unused tax credits."]
[null,"29C2",1,null,null,"Section 29.32(f)","(f) in the circumstances described in paragraph 29.25, an explanation of the nature of the potential income tax consequences that would result from the payment of dividends to its shareholders."]
["29C2-G",null,null,null,null,"Section 29.25","Note:\nIn some jurisdictions, income tax is payable at a higher or lower rate if part or all of the profit or retained earnings is paid out as a dividend to shareholders of the entity. In other jurisdictions, income tax may be refundable or payable if part or all of the profit or retained earnings is paid out as a dividend to shareholders of the entity. In both of those circumstances, an entity shall measure current and deferred taxes at the tax rate applicable to undistributed profits until the entity recognises a liability to pay a dividend. When the entity recognises a liability to pay a dividend, it shall recognise the resulting current or deferred tax liability (asset), and the related tax expense (income)."]

{"sheet":"IFS30P","index":30,"n_rows":29,"n_cols":11,"rows_kept":29,"cut":false,"hidden":false,"merged":[]}
["p/c",null,"parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"Section 30","Foreign Currency Translation",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 30.  This section prescribes how to include foreign currency transactions and foreign operations in the financial statements of an entity and how to translate financial statements into a presentation currency. The principal issues are: the determination of the method of including foreign currency transactions and foreign operations in the financial statements of an entity, how to translate the financial statements into a presentation currency and the selection of an appropriate exchange rate, and how to report the effects of changes in exchange rates in financial statements.  Accounting for financial instruments denominated in a foreign currency and hedge accounting of foreign currency items are dealt with in Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"Section 30 uses the term 'functional currency', defined as “the currency of the primary economic environment in which the entity operates”, to determine the measurement of foreign transactions and balances in the entity’s financial statements. Although an entity normally presents its financial statements in the same currency as its functional currency, it may choose to present its financial statements in a different currency. The currency selected by an entity in presenting its financial statements is called the “presentation currency”.",null,null,"Hide"]
["-G",null,null,null,null,null,null,"New or amended paragraphs effective for the first time\n\nNone",null,null,"Yes"]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments","No"]
[null,null,null,null,"30A","30A",null,"Did the entity :",null,null,"Guidance"]
[null,null,"30AM",1,null,null,null,"- have transactions or balances in foreign currencies;"]
[null,null,"30AN",1,null,null,null,"- have any foreign operations; or"]
[null,null,"30AO",1,null,null,null,"- present its financial statements in a foreign currency?"]
[null,null,null,null," ",null,null,"If yes :"]
["OR,30AM-Y,30AN-Y,30AO-Y",null,null,null,null,null,null,"Disclosure"]
["OR,30AM-Y,30AN-Y,30AO-Y",null,null,null,null,null,null,"An entity shall disclose the following:"]
["OR,30AM-Y,30AN-Y,30AO-Y",null,null,null,"30A",null,"Section 30.25(a)","(a) the amount of exchange differences recognised in profit or loss during the period, except for those arising on financial instruments measured at fair value through profit or loss in accordance with Sections 11 and 12."]
["OR,30AM-Y,30AN-Y,30AO-Y",null,null,null,"30A",null,"Section 30.25(b)","(b) the amount of exchange differences arising during the period and classified in a separate component of equity at the end of the period."]
["OR,30AM-Y,30AN-Y,30AO-Y",null,"30A1",2,"30A-1",null,null,"Did the entity have a presentation currency which is different from its functional currency?"]
["OR,30AM-Y,30AN-Y,30AO-Y","30A1-G",null,null,null,null,"Section 30.24","Note: In paragraphs 30.26 and 30.27, references to ‘functional currency’ apply, in the case of a group, to the functional currency of the parent."]
[null,null,null,null," ",null,null,"If yes :"]
["OR,30AM-Y,30AN-Y,30AO-Y","30A1-Y",null,null,"30A-1",null,"Section 30.26","An entity shall disclose the currency in which the financial statements are presented."]
["OR,30AM-Y,30AN-Y,30AO-Y","30A1-Y",null,null,"30A-1",null,"Section 30.26","When the presentation currency is different from the functional currency, an entity shall:"]
["OR,30AM-Y,30AN-Y,30AO-Y","30A1-Y",null,null,null,null,null,"(a) state that fact, "]
["OR,30AM-Y,30AN-Y,30AO-Y","30A1-Y",null,null,null,null,null,"(b) Disclose the functional currency and "]
["OR,30AM-Y,30AN-Y,30AO-Y","30A1-Y",null,null,null,null,null,"(c) the reason for using a different presentation currency."]
["OR,30AM-Y,30AN-Y,30AO-Y",null,"30A2",2,"30A-2",null,null,"Has there been a change in the functional currency of either the reporting entity or a significant foreign operation?"]
["OR,30AM-Y,30AN-Y,30AO-Y","30A2-G",null,null,null,null,"Section 30.24","Note: In paragraphs 30.26 and 30.27, references to ‘functional currency’ apply, in the case of a group, to the functional currency of the parent."]
[null,null,null,null," ",null,null,"If yes :"]
["OR,30AM-Y,30AN-Y,30AO-Y","30A2-Y",null,null,"30A-2",null,"Section 30.27","When there is a change in the functional currency of either the reporting entity or a significant foreign operation, the entity shall disclose that fact and the reason for the change in functional currency."]

{"sheet":"IFS31P","index":31,"n_rows":18,"n_cols":11,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
["p/c",null,"parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"Section 31","Hyperinflation",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 31 which is applied to the financial statements, including the consolidated financial statements, of any entity whose functional currency is the currency of a hyperinflationary economy. It requires such an entity to prepare financial statements that have been adjusted for the effects of hyperinflation. The Standard does not establish an absolute rate at which hyperinflation is deemed to arise – but cites a number of characteristics of the economic environment of a country which indicate the presence of hyperinflation. Refer to the text of the Section for details.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional Guidance, select \"Show\" in the next column",null,null,"Show"]
["-G",null,null,null," ",null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone\n",null,null,"Hide"]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments","Yes"]
[null,null,31,1,"31A","31A",null,"Has the parent entity, or any of its subsidiaries, associates or joint ventures in the consolidated financial statements (if applicable), had a functional currency being the currency of a hyperinflationary economy?","Yes",null,"No"]
[null,null,null,null," ",null,null,"If yes :",null,null,"Guidance"]
["31-Y",null,null,null,null,null,null,"Gain or loss on net monetary position"]
["31-Y",null,"31C1",2,31,null,"Section 31.12","An entity shall include in profit or loss the gain or loss on the net monetary position."]
["31-Y","31C1-G",null,null,null,null,"Section 31.13","Note: \n\nIn a period of inflation, an entity holding an excess of monetary assets over monetary liabilities loses purchasing power, and an entity with an excess of monetary liabilities over monetary assets gains purchasing power, to the extent the assets and liabilities are not linked to a price level.  An entity shall offset the adjustment to those assets and liabilities linked by agreement to changes in prices made against the gain or loss on net monetary position."]
["31-Y","31C1-G",null,null,null,null,"Section 31.11","The gain or loss may also be estimated by applying the change in a general price index to the weighted average for the period of the difference between monetary assets and monetary liabilities."]
["31-Y",null,null,null," ",null,null,"Other disclosures"]
["31-Y",null,null,null," ",null,null,"The following disclosures shall be made:"]
["31-Y",null,null,null,31,null,"Section 31.15(a)","(a) the fact that financial statements and other prior period data have been restated for changes in the general purchasing power of the functional currency."]
["31-Y",null,null,null,31,null,"Section 31.15(b)","(b) the identity and level of the price index at the reporting date and changes during the current reporting period and the previous reporting period."]
["31-Y",null,null,null,31,null,"Section 31.15(c)","(c) amount of gain or loss on monetary items."]

{"sheet":"IFS32P","index":32,"n_rows":38,"n_cols":11,"rows_kept":38,"cut":false,"hidden":false,"merged":[]}
["p/c",null,"parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"Section 32","Events after the End of the Reporting Period",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 32, which defines events after the end of the reporting period and sets out principles for recognising, measuring and disclosing those events. It also requires the disclosures that an entity should give about the date when the financial statements were authorised for issue. The principal issue is determining whether an event after the reporting period is an adjusting or a non-adjusting event.\n",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"Events after the reporting period are defined as those events, both favourable and unfavourable, that occur between the end of the reporting period and the date when the financial statements are authorised for issue. Section 32 distinguishes two types of events:",null,null,"Hide"]
["-G",null,null,null,null,null,null,"•   adjusting events – those that provide evidence of conditions that existed at the end of the reporting period; and",null,null,"Yes"]
["-G",null,null,null,null,null,null,"•   non-adjusting events – those that are indicative of conditions that arose after the reporting period.",null,null,"No"]
["-G",null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone\n",null,null,"Guidance"]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,"Dividends"]
[null,null,"32A",1,"32A","32A",null,"Are dividends declared (i.e. the dividends are appropriately authorised and are no longer at the discretion of the entity) after the reporting period but before the financial statements are authorised for issue?"]
[null,null,null,null," ",null,null,"If yes :"]
["32A-Y",null,null,null,"32A",null,"Section 32.8","If an entity declares dividends to holders of its equity instruments after the end of the reporting period, the entity shall not recognise those dividends as a liability at the end of the reporting period. The amount of the dividend may be presented as a segregated component of retained earnings at the end of the reporting period."]
[null,null,null,null,null,null,null,"Date of authorisation for issue"]
[null,null,null,null,32,null,"Section 32.9","An entity shall disclose the date when the financial statements were authorised for issue and who gave that authorisation."]
[null,null,null,null,32,null,"Section 32.9","If the entity’s owners or others have the power to amend the financial statements after issue, the entity shall disclose that fact."]
[null,null,null,null,null,null,null,"Updating disclosures about conditions at the end of the reporting period"]
[null,null,"32B",1,"32B","32B",null,"Has the entity received information after the reporting period about conditions that existed at the end of the reporting period?"]
[null,null,null,null," ",null,null,"If yes :"]
["32B-Y",null,null,null,"32B",null,"Section 32.4","An entity shall adjust the amounts recognised in its financial statements, including related disclosures, to reflect adjusting events after the end of the reporting period."]
[null,null,null,null,null,null,null,"Non-adjusting events after the reporting period"]
[null,null,"32C",1,"32C","32C",null,"Have any non-adjusting events occurred after the reporting period but before the financial statements are authorised for issue?"]
[null,null,null,null," ",null,null,"If yes :"]
["32C-Y",null,"32C1",2,"32C",null,null,"An entity shall disclose the following for each category of non-adjusting event after the end of the reporting period:"]
["32C-Y",null,null,null,null,null,"Section 32.10(a)","(a) the nature of the event, and"]
["32C-Y",null,null,null,null,null,"Section 32.10(b)","(b) an estimate of its financial effect, or a statement that such an estimate cannot be made."]
["32C-Y","32C1-G",null,null,null,null,null,"The following are examples of non-adjusting events after the end of the reporting period that would generally result in disclosure; the disclosures will reflect information that becomes known after the end of the reporting period but before the financial statements are authorised for issue:"]
["32C-Y","32C1-G",null,null,null,null,"Section 32.11(a)","(a) a major business combination or disposal of a major subsidiary."]
["32C-Y","32C1-G",null,null,null,null,"Section 32.11(b)","(b) announcement of a plan to discontinue an operation."]
["32C-Y","32C1-G",null,null,null,null,"Section 32.11(c)","(c) major purchases of assets, disposals or plans to dispose of assets, or expropriation of major assets by government."]
["32C-Y","32C1-G",null,null,null,null,"Section 32.11(d)","(d) the destruction of a major production plant by a fire."]
["32C-Y","32C1-G",null,null,null,null,"Section 32.11(e)","(e) announcement, or commencement of the implementation, of a major restructuring."]
["32C-Y","32C1-G",null,null,null,null,"Section 32.11(f)","(f) issues or repurchases of an entity’s debt or equity instruments."]
["32C-Y","32C1-G",null,null,null,null,"Section 32.11(g)","(g) abnormally large changes in asset prices or foreign exchange rates."]
["32C-Y","32C1-G",null,null,null,null,"Section 32.11(h)","(h) changes in tax rates or tax laws enacted or announced that have a significant effect on current and deferred tax assets and liabilities."]
["32C-Y","32C1-G",null,null,null,null,"Section 32.11(i)","(i) entering into significant commitments or contingent liabilities, for example, by issuing significant guarantees."]
["32C-Y","32C1-G",null,null,null,null,"Section 32.11(j)","(j) commencement of major litigation arising solely out of events that occurred after the end of the reporting period."]

{"sheet":"IFS33P","index":33,"n_rows":62,"n_cols":11,"rows_kept":62,"cut":false,"hidden":false,"merged":[]}
["p/c","p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"Section 33","Related Party Disclosures",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of the identification of related parties and transactions with related parties. The primary issue is to ensure that all related parties are identified. The objective of Section 33 is to ensure that an entity’s financial statements contain the disclosures necessary to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of related parties and by transactions and outstanding balances with such parties.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,null,"New or amended presentation/disclosure requirements effective for the first time\n\nNone\n",null,null,"Hide"]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments","Yes"]
[null,null,null,null,null,null,null,"Related party disclosures",null,null,"No"]
[null,null,null,null,null,null,null,"All entities",null,null,"Guidance"]
[null,null,"33A",1,"33A","33A",null,"Is the entity a subsidiary of another entity?"]
[null,null,null,null," ",null,null,"If yes :"]
["33A-Y",null,"33AC1",2,"33A",null,"Section 33.5","An entity shall disclose the name of its parent and, if different, the ultimate controlling party."]
["33A-Y","33AC1-G",null,null,null,null,"Section 33.5","Note:  Relationships between a parent and its subsidiaries shall be disclosed irrespective of whether there have been related party transactions."]
["33A-Y",null,null,null,"33A",null,"Section 33.5","If neither the entity’s parent nor the ultimate controlling party produces financial statements available for public use, the name of the next most senior parent that does so (if any) shall also be disclosed."]
[null,null,"33B",1,"33B","33B",null,"Did the entity have any related party transactions and outstanding balances with related parties, including compensation for its key management personnel?"]
[null,null,null,null," ",null,null,"If yes :"]
["33B-Y",null,null,null,null,null,null,"Disclosure of key management personnel compensation"]
["33B-Y",null,"33BC1",2,"33B",null,"Section 33.7","An entity shall disclose key management personnel compensation in total."]
["33B-Y","33BC1-G",null,null,null,null,"Section 33.6","Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity. Compensation includes all employee benefits (as defined in Section 28 Employee Benefits) including those in the form of share-based payment (see Section 26 Share-based Payment). Employee benefits include all forms of consideration paid, payable or provided by the entity, or on behalf of the entity (eg by its parent or by a shareholder), in exchange for services rendered to the entity. It also includes such consideration paid on behalf of a parent of the entity in respect of goods or services provided to the entity."]
["33B-Y",null,null,null,null,null,null,"Identification of related party transactions"]
["33B-Y",null,null,null,"33B",null,"Section 33.8","A related party transaction is a transfer of resources, services or obligations between a reporting entity and a related party, regardless of whether a price is charged. Examples of related party transactions that are common to SMEs include, but are not limited to:"]
["33B-Y",null,null,null,null,null,"Section 33.8(a)","(a) transactions between an entity and its principal owner(s)."]
["33B-Y",null,null,null,null,null,"Section 33.8(b)","(b) transactions between an entity and another entity when both entities are under the common control of a single entity or person."]
["33B-Y",null,null,null,null,null,"Section 33.8(c)","(c) transactions in which an entity or person that controls the reporting entity incurs expenses directly that otherwise would have been borne by the reporting entity."]
["33B-Y",null,null,null,null,null,null,"Disclosure of related party transactions"]
["33B-Y",null,null,null,"33B",null,"Section 33.9","If an entity has related party transactions, it shall disclose the nature of the related party relationship as well as information about the transactions, outstanding balances and commitments necessary for an understanding of the potential effect of the relationship on the financial statements. Those disclosure requirements are in addition to the requirements in paragraph 33.7 to disclose key management personnel compensation. At a minimum, disclosures shall include:"]
["33B-Y",null,null,null,null,null,"Section 33.9(a)","(a) the amount of the transactions."]
["33B-Y",null,null,null,null,null,"Section 33.9(b)","(b) the amount of outstanding balances and:"]
["33B-Y",null,null,null,null,null,null,"(i) their terms and conditions, including whether they are secured, and the nature of the consideration to be provided in settlement, and"]
["33B-Y",null,null,null,null,null,null,"(ii) details of any guarantees given or received."]
["33B-Y",null,null,null,null,null,"Section 33.9(c)","(c) provisions for uncollectible receivables related to the amount of outstanding balances."]
["33B-Y",null,null,null,null,null,"Section 33.9(d)","(d) the expense recognised during the period in respect of bad or doubtful debts due from related parties."]
["33B-Y",null,null,null,"33B",null,"Section 33.9","Such transactions could include purchases, sales, or transfers of goods or services; leases; guarantees; and settlements by the entity on behalf of the related party or vice versa."]
["33B-Y",null,null,null,null,null,null,"Categories - Disclosure of related party transactions"]
["33B-Y",null,null,null,"33B",null,null,"An entity shall make the disclosures required by paragraph 33.9 separately for each of the following categories:"]
["33B-Y",null,null,null,null,null,"Section 33.10(a)","(a) entities with control, joint control or significant influence over the entity."]
["33B-Y",null,null,null,null,null,"Section 33.10(b)","(b) entities over which the entity has control, joint control or significant influence."]
["33B-Y",null,null,null,null,null,"Section 33.10(c)","(c) key management personnel of the entity or its parent (in the aggregate)."]
["33B-Y",null,null,null,null,null,"Section 33.10(d)","(d) other related parties."]
["33B-Y",null,null,null,null,null,null,"Examples of disclosable related party transactions"]
["33B-Y",null,null,null,"33B",null,null,"The following are examples of transactions that shall be disclosed if they are with a related party:"]
["33B-Y",null,null,null,null,null,"Section 33.12(a)","(a) purchases or sales of goods (finished or unfinished)."]
["33B-Y",null,null,null,null,null,"Section 33.12(b)","(b) purchases or sales of property and other assets."]
["33B-Y",null,null,null,null,null,"Section 33.12(c)","(c) rendering or receiving of services."]
["33B-Y",null,null,null,null,null,"Section 33.12(d)","(d) leases."]
["33B-Y",null,null,null,null,null,"Section 33.12(e)","(e) transfers of research and development."]
["33B-Y",null,null,null,null,null,"Section 33.12(f)","(f) transfers under licence agreements."]
["33B-Y",null,null,null,null,null,"Section 33.12(g)","(g) transfers under finance arrangements (including loans and equity contributions in cash or in kind)."]
["33B-Y",null,null,null,null,null,"Section 33.12(h)","(h) provision of guarantees or collateral."]
["33B-Y",null,null,null,null,null,"Section 33.12(i)","(i) settlement of liabilities on behalf of the entity or by the entity on behalf of another party."]
["33B-Y",null,null,null,null,null,"Section 33.12(j)","(j) participation by a parent or subsidiary in a defined benefit plan that shares risks between group entities."]
["33B-Y",null,null,null,null,null,null,"General considerations"]
["33B-Y",null,null,null,"33B",null,"Section 33.14","An entity may disclose items of a similar nature in the aggregate except when separate disclosure is necessary for an understanding of the effects of related party transactions on the financial statements of the entity."]
["33B-Y",null,null,null,"33B",null,"Section 33.13","An entity shall not state that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions unless such terms can be substantiated."]
[null,null,null,null,null,null,null,"Government-related entities"]
[null,null,"33C",1,"33C","33C",null,"Is the entity exempt from the disclosure requirements of related party transactions with the government?"]
[null,null,null,null," ",null,null,"If yes :"]
["33C-Y",null,"33C1",2,"33C",null,null,"An entity is exempt from the disclosure requirements of paragraph 33.9 in relation to:"]
["33C-Y",null,null,null,null,null,"Section 33.11(a)","(a) a state (a national, regional or local government) that has control, joint control or significant influence over the reporting entity, and"]
["33C-Y",null,null,null,null,null,"Section 33.11(b)","(b) another entity that is a related party because the same state has control, joint control or significant influence over both the reporting entity and the other entity."]
["33C-Y","33C1-G",null,null,null,null,"Section 33.6","Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity. Compensation includes all employee benefits (as defined in Section 28 Employee Benefits) including those in the form of share-based payment (see Section 26 Share-based Payment). Employee benefits include all forms of consideration paid, payable or provided by the entity, or on behalf of the entity (eg by its parent or by a shareholder), in exchange for services rendered to the entity. It also includes such consideration paid on behalf of a parent of the entity in respect of goods or services provided to the entity."]
["33C-Y","33C1-G",null,null,null,null,"Section 33.11","However, the entity must still disclose a parent-subsidiary relationship as required by paragraph 33.5."]

{"sheet":"IFS34P","index":34,"n_rows":40,"n_cols":11,"rows_kept":40,"cut":false,"hidden":false,"merged":[]}
[null,null,"parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,null,"Section 34","Specialised Activities",null,null,"No"]
[null,null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 34, which provides guidance on financial reporting by SMEs involved in three types of specialised activities: Agriculture, Extractive activities and Service concessions.",null,null,"Guidance"]
[null,null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,null,"Section 34.11","An entity using this IFRS that is engaged in the exploration for, evaluation or extraction of mineral resources (extractive activities) shall account for expenditure on the acquisition or development of tangible or intangible assets for use in extractive activities by applying Section 17 Property, Plant and Equipment and Section 18 Intangible Assets other than Goodwill, respectively. When an entity has an obligation to dismantle or remove an item, or to restore the site, such obligations and costs are accounted for in accordance with Section 17 and Section 21 Provisions and Contingencies.",null,null,"Hide"]
[null,null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,null,null,null,null,null,null,"Agriculture"]
[null,null,"34A",1,"34A","34A",null,"Did the entity:\n- operate in agricultural or farming activities with respect to living plants or animals; or\n- own or control any biological assets?"]
[null,null,null,null," ",null,null,"If yes :"]
["34A-Y",null,"34A1",2,"34A-1",null,null,"Does the entity measure biological assets at fair value?"]
["34A-Y","34A1-G",null,null,null,null,"Section 34.2","Note: An entity using this IFRS that is engaged in agricultural activity shall determine its accounting policy for each class of its biological assets as follows:\n(a) The entity shall use the fair value model for those biological assets for which fair value is readily determinable without undue cost or effort.\n(b) The entity shall use the cost model for all other biological assets."]
[null,null,null,null," ",null,null,"If yes :"]
["34A-Y","34A1-Y",null,null,"34A-1",null,null,"Disclosures – fair value model"]
["34A-Y","34A1-Y",null,null,"34A-1",null,null,"An entity shall disclose the following with respect to its biological assets measured at fair value:"]
["34A-Y","34A1-Y",null,null,"34A-1",null,"Section 34.7(a)","(a) a description of each class of its biological assets."]
["34A-Y","34A1-Y",null,null,"34A-1",null,"Section 34.7(b)","(b) the methods and significant assumptions applied in determining the fair value of each category of agricultural produce at the point of harvest and each category of biological assets."]
["34A-Y","34A1-Y",null,null,"34A-1",null,"Section 34.7(c)","(c) a reconciliation of changes in the carrying amount of biological assets between the beginning and the end of the current period. The reconciliation shall include:"]
["34A-Y","34A1-Y",null,null,"34A-1",null,null,"(i) the gain or loss arising from changes in fair value less costs to sell."]
["34A-Y","34A1-Y",null,null,"34A-1",null,null,"(ii) increases resulting from purchases."]
["34A-Y","34A1-Y",null,null,"34A-1",null,null,"(iii) decreases resulting from harvest."]
["34A-Y","34A1-Y",null,null,"34A-1",null,null,"(iv) increases resulting from business combinations."]
["34A-Y","34A1-Y",null,null,"34A-1",null,null,"(v) net exchange differences arising on the translation of financial statements into a different presentation currency, and on the translation of a foreign operation into the presentation currency of the reporting entity."]
["34A-Y","34A1-Y",null,null,"34A-1",null,null,"(vi) other changes."]
["34A-Y",null,"34A2",2,"34A-2",null,null,"Does the entity measure biological assets at cost?"]
["34A-Y","34A2-G",null,null,null,null,"Section 34.2","Note: An entity using this IFRS that is engaged in agricultural activity shall determine its accounting policy for each class of its biological assets as follows:\n(a) The entity shall use the fair value model for those biological assets for which fair value is readily determinable without undue cost or effort.\n(b) The entity shall use the cost model for all other biological assets."]
[null,null,null,null," ",null,null,"If yes :"]
["34A-Y","34A2-Y",null,null,"34A-2",null,null,"Disclosures – cost model"]
["34A-Y","34A2-Y",null,null,"34A-2",null,null,"An entity shall disclose the following with respect to its biological assets measured using the cost model:"]
["34A-Y","34A2-Y",null,null,"34A-2",null,"Section 34.10(a)","(a) a description of each class of its biological assets."]
["34A-Y","34A2-Y",null,null,"34A-2",null,"Section 34.10(b)","(b) an explanation of why fair value cannot be measured reliably."]
["34A-Y","34A2-Y",null,null,"34A-2",null,"Section 34.10(c)","(c) the depreciation method used."]
["34A-Y","34A2-Y",null,null,"34A-2",null,"Section 34.10(d)","(d) the useful lives or the depreciation rates used."]
["34A-Y","34A2-Y",null,null,"34A-2",null,"Section 34.10(e)","(e) the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period."]
[null,null,null,null,"34B",null,null,"Service concession arrangements"]
[null,null,"34B",1,"34B","34B",null,"Did the entity have any service concession arrangements?"]
["34B-G",null,null,null,null,null,"Section 34.14","Accounting – financial asset model\nThe operator shall recognise a financial asset to the extent that it has an unconditional contractual right to receive cash or another financial asset from or\nat the direction of the grantor for the construction services. The operator shall measure the financial asset at fair value. Thereafter, it shall follow Section 11\nBasic Financial Instruments and Section 12 Other Financial Instruments Issues in accounting for the financial asset.\n"]
["34B-G",null,null,null,null,null,"Section 34.15","Accounting – intangible asset model\nThe operator shall recognise an intangible asset to the extent that it receives a right (a licence) to charge users of the public service. The operator shall initially measure the intangible asset at fair value. Thereafter, it shall follow Section 18 in accounting for the intangible asset.\n"]
[null,null,null,null,null,null,null,"If yes :"]
["34B-Y",null,null,null,"34B",null,"Section 34.16","The operator of a service concession arrangement shall recognise, measure and disclose revenue in accordance with Section 23 Revenue for the services it performs."]

{"sheet":"IFS35P","index":35,"n_rows":30,"n_cols":10,"rows_kept":30,"cut":false,"hidden":false,"merged":[]}
["p/c","parent","level",null,null,"Index",null,null,"PresentTQSummary","Yes"]
[null,null,null,null,null,"Section 35","Transition to the IFRS for SME's",null,null,"No"]
[null,null,null,null,"TQ","Reference","Presentation/disclosure requirement",null,null,"N/A"]
[null,null,null,null,null,null,"This section of the checklist addresses the presentation and disclosure requirements of Section 35, which provides guidance on financial reporting by  a first-time adopter of the IFRS for SMEs, regardless of whether its previous accounting framework was full IFRSs or another set of generally accepted accounting principles (GAAP) such as its national accounting standards, or another framework such as the local income tax basis.",null,null,"Guidance"]
[null,null,null,null,null,null,"For additional guidance, select Show in the next column",null,null,"Show"]
["-G",null,null,null,null,"Section 35.2","An entity can be a first-time adopter of the IFRS for SMEs only once. If an entity using the IFRS for SMEs stops using it for one or more reporting periods and then is required, or chooses, to adopt it again later, the special exemptions, simplifications and other requirements in this section do not apply to the re-adoption.",null,null,"Hide"]
[null,null,null,"TQ Group","TQ","Reference","Presentation/disclosure requirement","Yes / No / N/A","Comments"]
[null,"35A",1,"35A","35A",null,"Is the reporting entity a first-time adopter of the IFRS for SMEs in the current reporting period?","Yes"]
["35A-G",null,null,null,null,"Section 35.4","Notes:\nAn entity’s first financial statements that conform to this IFRS are the first annual financial statements in which the entity makes an explicit and unreserved statement in those financial statements of compliance with the IFRS for SMEs. Financial statements prepared in accordance with this IFRS are an entity’s first such financial statements if, for example, the entity:"]
["35A-G",null,null,null,null,"Section 35.4(a)","(a) did not present financial statements for previous periods;"]
["35A-G",null,null,null,null,"Section 35.4(b)","(b) presented its most recent previous financial statements under national requirements that are not consistent with this IFRS in all respects; or "]
["35A-G",null,null,null,null,"Section 35.4(c) ","(c) presented its most recent previous financial statements in conformity with full IFRSs."]
["35A-G",null,null,null,null,null,"Complete set of Financial Statements"]
["35A-G",null,null,null,null,"Section 35.6","Paragraph 3.14 requires an entity to disclose, in a complete set of financial statements, comparative information in respect of the previous comparable period for all monetary amounts presented in the financial statements, as well as specified comparative narrative and descriptive information. An entity may present comparative information in respect of more than one comparable prior period. Therefore, an entity’s date of transition to the IFRS for SMEs is the beginning of the earliest period for which the entity presents full comparative information in accordance with this IFRS in its first financial statements that conform to this IFRS."]
[null,null,null," ",null,null,"If yes :"]
["35A-Y",null,null,null,null,null,"Explanation of transition to the IFRS for SMEs"]
["35A-Y",null,null,"35A",null,"Section 35.11","If it is impracticable for an entity to restate the opening statement of financial position at the date of transition for one or more of the adjustments required by paragraph 35.7, the entity shall apply paragraphs 35.7–35.10 for such adjustments in the earliest period for which it is practicable to do so, and shall identify the data presented for prior periods that are not comparable with data for the period in which it prepares its first financial statements that conform to this IFRS. If it is impracticable for an entity to provide any disclosures required by this IFRS for any period before the period in which it prepares its first financial statements that conform to this IFRS, the omission shall be disclosed."]
["35A-Y",null,null,null,null,null,"Procedures for preparing financial statements at the date of transition"]
["35A-Y",null,null,"35A",null,"Section 35.12","An entity shall explain how the transition from its previous financial reporting framework to this IFRS affected its reported financial position, financial performance and cash flows."]
["35A-Y",null,null,null,null,null,"Reconciliations"]
["35A-Y",null,null,"35A",null,null,"To comply with paragraph 35.12 (see above), an entity’s first financial statements prepared using this IFRS shall include:"]
["35A-Y",null,null,"35A",null,"Section 35.13(a)","(a) a description of the nature of each change in accounting policy."]
["35A-Y",null,null,"35A",null,"Section 35.13(b)","(b) reconciliations of its equity determined in accordance with its previous financial reporting framework to its equity determined in accordance with this IFRS for both of the following dates:"]
["35A-Y",null,null,"35A",null,null,"(i) the date of transition to this IFRS, and"]
["35A-Y",null,null,"35A",null,null,"(ii) the end of the latest period presented in the entity’s most recent annual financial statements determined in accordance with its previous financial reporting framework."]
["35A-Y",null,null,"35A",null,"Section 35.13(c)","(c) a reconciliation of the profit or loss determined in accordance with its previous financial reporting framework for the latest period in the entity’s most recent annual financial statements to its profit or loss determined in accordance with this IFRS for the same period."]
["35A-Y",null,null,null,null,null,"Previous errors"]
["35A-Y",null,null,"35A",null,"Section 35.14","If an entity becomes aware of errors made under its previous financial reporting framework, the reconciliations required by paragraph 35.13(b) and (c) shall, to the extent practicable, distinguish the correction of those errors from changes in accounting policies."]
["35A-Y",null,null,null,null,null,"No previous financial statements presented"]
["35A-Y",null,null,"35A",null,"Section 35.15","If an entity did not present financial statements for previous periods, it shall disclose that fact in its first financial statements that conform to this IFRS."]

{"sheet":"ExternalVersion","index":36,"n_rows":2,"n_cols":4,"rows_kept":2,"cut":false,"hidden":true,"merged":[]}
["Create External Version?","Yes",null,"Yes"]
[null,null,null,"No"]