Taxonomy documentation (in MS Word)

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Taxonomy documentation (in MS Word)

  1. 1. Primary Financial Statements, International Accounting Standards Primary Financial Statements, Financial Reporting for Commercial and Industrial Enterprises, Australian Accounting Standards (AAS), 2002-04-30 (Working Draft) Explanatory Notes 5 Summary Taxonomy Information: Status: Working Draft, issued in accordance with XBRL International Processes REC 2002-04-02. Issued: 2002-04-30 (30 April, 2002) Name: Primary Financial Statements (PFS), Financial Reporting for Commercial and Industrial Enterprises, Australian Accounting Standards (AAS) Description: This taxonomy is intended to allow traded entities to prepare XBRL- formatted interim and annual financial statements according to IAS. This includes consolidated publicly listed enterprises, parent enterprise financial statements, and nonconsolidated enterprises. Namespace http://www.xbrl.org/taxonomy/int/iascf/gaap/ci/pfs/2002-04-20 identifier: Version of XBRL XBRL Specification 2.0 dated 2001-12-14 Specification Used: Relation to Other This taxonomy references the International Accounting Standards XBRL Taxonomies: Primary Financial Statements taxonomy. Physical Location: http://www.xbrl.org.au/xbrl/gaap/ci/pfs/2002-04-30/au-ci- pfs-2002-04-30.xsd (Schema) http://www.xbrl.org.au/xbrl/gaap/ci/pfs/2002-04-30/au-ci- pfs-2002-04-30_references.xml (References linkbase) http://www.xbrl.org.au/xbrl/gaap/ci/pfs/2002-04-30/au-ci- pfs-2002-04-30_labels.xml (Labels linkbase) http://www.xbrl.org.au/xbrl/gaap/ci/pfs/2002-04-30/au-ci- pfs-2002-04-30_presentations.xml (Presentation linkbase) http://www.xbrl.org.au/xbrl/gaap/ci/pfs/2002-04-30/au-ci- pfs-2002-04-30_calculations.xml (Calculation linkbase) http://www.xbrl.org.au/xbrl/gaap/ci/pfs/2002-04-30/au-ci- pfs-2002-04-30_definitions.xml (Definition linkbase)
  2. 2. Base Financial Statements, International Accounting Standards 2 Editors XBRL Australia, Domain Working Group XBRL Australia Domain Working Group Co-chairs: 10David Huxtable, KPMG Paul Phenix, Australian Stock Exchange Thanks and recognition The Australian Domain group wishes to recognize and thank the following people for their efforts in helping compile and review the Australian taxonomy. 15 Name Firm Martine Amm Deloitte Greg Broomfield Deloitte Jason Daniels PricewaterhouseCoopers David Hardidge Ernst & Young Moana Hill Deloitte Charlie Hoffman UBMatrix David Huxtable KPMG Paul Phenix ASX Liz McCloy KPMG Paul Shepherd PricewaterhouseCoopers Geoff Shuetrim KPMG These Explanatory Notes: http://www.xbrl.org.au/taxonomies/gaap/ci/pfs/2002-04-30/au-ci-pfs-2002-04-30.doc (MS Word Format) 20HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" MACROBUTTON HtmlResAnchor Copyright © 2002 XBRL Australia ® All Rights Reserved. XBRL Australia liability, HREF="http://www.xbrl.org/legal/trademark- license-2000-03-31.html" MACROBUTTON HtmlResAnchor trademark, HREF="http://www.xbrl.org/legal/copyright-documents-2000-03-31.html" 25MACROBUTTON HtmlResAnchor document use and HREF="http://www.xbrl.org/legal/copyright-software-2000-03-31.html" MACROBUTTON HtmlResAnchor software licensing rules apply.
  3. 3. Base Financial Statements, International Accounting Standards 3 Abstract These Explanatory Notes describe the eXtensible Business Reporting Language (XBRL) 30AAS GAAP Taxonomy: Primary Financial Statements (PFS), Financial Reporting for Commercial and Industrial Companies, AAS GAAP – Primary Financial Statements (“the PFS Taxonomy”). The PFS Taxonomy has been prepared by the Domain Working Group of XBRL Australia. This PFS Taxonomy is compliant with XBRL Specification Version 2.0, dated 2001-12-14 35(http://www.xbrl.org/tr/2001/). It is for the creation of XBRL formatted business and financial reporting by commercial and industrial companies according to the Australian Accounting Standards generally agreed accounting standards. This document assumes a general understanding of accounting and XBRL. If the reader desires additional information relating to XBRL, the XBRL International web site (http:// 40www.xbrl.org) is recommended. In particular a reading of the XBRL Specification Version 2.0 is highly recommended (http://www.xbrl.org/tr/2001/). 5
  4. 4. Primary Financial Statements, International Accounting Standards Table of Contents ABSTRACT 1. OVERVIEW 45 1.1. PURPOSE 1.2. TAXONOMY STATUS 1.3. SCOPE OF TAXONOMY 1.4. RELATIONSHIP TO OTHER WORK 2. TAXONOMY OVERVIEW 503. THE TAXONOMY REVIEW PROCESS 4. COMPILATION OF THE AUSTRALIAN PFS TAXONOMY 5. THE ELEMENT NAMING CONVENTION 6. LABEL LANGUAGE 7. IAS EQUIVALENCY RELATIONSHIPS 55 Elements in Australian taxonomy 8. REVIEW AND TESTING, UPDATES AND CHANGES 8.1. CHANGE LOG 8.2. UPDATES TO THIS TAXONOMY 8.3. ERRORS AND CLARIFICATIONS 60 8.4. COMMENTS AND FEEDBACK 9. APPENDIX 1 10. APPENDIX 2 10.1. EQUIVALENCY RELATIONSHIPS BETWEEN AUSTRALIAN AND IAS TAXONOMY
  5. 5. Base Financial Statements, International Accounting Standards 5 1. Overview 651.1.Purpose The Australian Accounting Standards bodies and XBRL Australia (http://www.xbrl.org) are leading the development of this eXtensible Business Reporting Language (XBRL) Primary Financial Statements (PFS) Taxonomy for the purpose of expressing financial statements according to the AAS GAAP. 70This Primary Financial Statements (PFS) Taxonomy is designed to facilitate the creation of XBRL formatted documents that reflect business and financial reporting for commercial and industrial companies according to the Australian Accounting Standards Generally Accepted Accounting Principles. The purpose of this PFS Taxonomy is to provide a framework for the consistent creation of XBRL 75documents for financial reporting purposes by private sector and certain public sector entities. The purpose of this and other taxonomies produced using XBRL is to supply a framework that will facilitate data exchange among software applications used by companies and individuals as well as other financial information stakeholders, such as lenders, investors, auditors, attorneys, and 80regulators. The particular disclosures in this PFS Taxonomy models are: 1. Required by particular AASs 2. Typically represented in AAS model financial statements, checklists and guidance materials as provided from each of the major international 85 accounting firms. 3. Found in common reporting practice, or 4. Flow logically from items 1-3, for example, sub-totals and totals. 1.2.Taxonomy Status The Taxonomy is a Working Draft. Its content and structure have been 90reviewed both accounting and technical teams of the Australian Domain Working Group. As such, the XBRL element names, labels, linkbases and references should be considered complete and stable within the domain of the Taxonomy. Although changes may occur to any of this XBRL data, the probability of any changes significantly altering the content of the Taxonomy is low. 95The following is a summary of meanings of the status of taxonomies: • Internal Working Draft – Internal Working Draft version of a taxonomy exposed to XBRL.ORG members for internal review and testing. • Working Draft – Working Draft version of a taxonomy exposed to public for review and testing. 100 • Recommendation – Final version of taxonomy, released for use by the public. 1.3.Scope of Taxonomy The PFS Taxonomy encompasses the core financial statements that private sector and certain public sector entities report typically in annual, semi-annual or 105quarterly financial disclosures. Those financial statements are the
  6. 6. Base Financial Statements, International Accounting Standards 6 1. The statement of financial condition, 2. The statement of financial performance, 3. The statement of cash flows and 110 4. The statement of changes in equity. Reporting elements from those financial statements may be incorporated into a wide variety of other disclosures from press releases to multi-period summaries. This taxonomy excludes elements that provide enhanced disclosure over and above the disclosures made in the primary financial statements. These 115disclosures are, in the context of annual financial statements, typically made in the notes to the financial statements. A second taxonomy, nbamed the EDAP taxonomy will provide such elements along with elements to identify the accounting policies adopted by the reporting entity. Elements in the EDAP taxonomy will include: 120 1. Accounting Policies 2. Explanatory Disclosures to the Financial Statements 3. Management Discussion and Analysis / Director report 4. Financial Highlights and 5. Auditor’s Report 125Taken together, these taxonomies will meet the reporting needs of companies that meet three criteria, viz (i) they reporting under “pure” Australian Accounting Standards (AASs), (ii) are in the broad category of “commercial and industrial” industries and (iii) have relatively common reporting elements in their financial statements. In practice, these three criteria are unlikely to hold for any company. 130Additional taxonomies are likely to be required. 1.4.Relationship to Other Work XBRL utilizes the World Wide Web consortium (W3C www.w3.org ) recommendations, specifically: • XML 1.0 (http://www.w3.org/TR/2000/REC-xml-20001006) 135 • XML Namespaces (http://www.w3.org/TR/1999/REC-xml- names-19990114/) • XML Schema 1.0 (http://www.w3.org/TR/xmlschema-1/ and http://www.w3.org/TR/xmlschema-2/), and • XLink 1.0 (http://www.w3.org/TR/xlink/). 1402. Taxonomy overview The following is an overview of the taxonomy. It is assumed that the reader is familiar with financial and business reporting and has a basic understanding of XBRL. 3. The taxonomy review process 145The taxonomy review process involved the distribution of each section of the taxonomies (both primary financial statements and Explanatory Disclosures and Accounting Policies taxonomy) in MS Excel to four of the big five accounting 10
  7. 7. Base Financial Statements, International Accounting Standards 7 firms. The review ensured that the references attached to the taxonomy were correct and areas of disclosure reviewed were complete. 150The various parts of the taxonomy were returned to the project manager in MS Excel format and incorporated into the Australian taxonomy. 4. Compilation of the Australian PFS taxonomy The Australian taxonomy was compiled by the Australian Domain Working Group. It underwent review from the major accounting firms for content and accuracy 155(review details described below). The result of this initial effort were submitted to the IAS taxonomy development working group at a meeting in Singapore early in 2002 so that the IAS Taxonomy could be constructed in a manner that facilitated close alignment with the concepts required by the taxonomies of accounting jurisdictions that are closely aligned with international accounting standards. 160Following this meeting work continued on the IAS taxonomies, which has now been released. More details on the IAS taxonomies are available at http://www.xbrl.org/. 5. The element naming convention The names currently used in the Australian taxonomy are based on the names of 165the elements entirely. They are not in line with the IAS naming convention, but concepts that have an equivalent in the IAS taxonomy have been identified as such using equivalency relationships in the definitions linkbase. The Australian taxonomy names have been automatically created and have been driven by readability and ease of comprehension. For the equivalency relationships 170established between IAS names and Australian names see section 5. The current Australian names and naming convention is open to change and will adopt the IAS naming convention should this be deemed appropriate in the future. That said, the element names satisfy all of the requirements imposed by XML and 175XBRL. 6. Label language Currently, labels for taxonomy elements are provided in English. 7. IAS equivalency relationships The definitions linkbase includes a number of equivalency relationships between 180concepts defined in the IAS PFS taxonomy and concepts defined in the Australian PFS taxonomy. This means that those producing instance documents can choose to work with either the Australian taxonomy elements or the IAS taxonomy elements while maintaining an identical interpretation of the XBRL reports so produced. 185This approach to taxonomy extension differs somewhat from that originally envisaged for extension taxonomies, which anticipated that the extension taxonomies would not duplicate elements in the taxonomies being extended. The chosen approach, however, does have the following benefits to recommend it:
  8. 8. Base Financial Statements, International Accounting Standards 8 1901 XBRL reports using the taxonomy will be directly comparable to XBRL reports using the IAS PFS taxonomy wherever such comparisons are warranted, by navigating the equivalency relationships in the definitions linkbase; 2 users of the taxonomy will not need to also use IAS PFS elements to produce their primary financial statements in XBRL; 1953 the reference linkbase, referring to the AAS GAAP, will refer directly to elements defined in the Australian taxonomy, instead of referring in some cases to the IAS PFS taxonomy elements; and 4 institutions wishing to prepare XBRL reports using the IAS PFS elements where they are available and the Australian PFS elements otherwise, will be 200 able to do so without altering the interpretation of those XBRL reports. We recognise that this approach will be open to debate. The Australian PFS taxonomy is the first such extension taxonomy to be released. Given this situation, we will pay particular attention to feedback on the approach adopted in this working draft of the Australian PFS taxonomy. For those that are concerned 205about the potential for redundant elements to be removed from the Australian PFS taxonomy in later drafts (affecting those elements with IAS PFS taxonomy equivalents), the ideal approach will be to prepare XBRL reports using the IAS PFS elements where they are available and the Australian PFS elements otherwise. This will ensure that such XBRL reports will remain compatible with 210later releases of this Australian PFS taxonomy. The IAS taxonomy elements have been mapped to the agreed/ reviewed Australian elements. The detailed list of the equivalency relationships defined by Australia is in appendix 2. This information has been used in the Australian taxonomy to establish which 215elements in the taxonomy are based on IAS elements and which elements in the Australian taxonomy are additional disclosures required by Australia. This diagram perhaps best displays this idea: Australian Specific elements ( 59 Elements in Australian taxonomy elements) 220 IAS elements with Australian equivalents. (140 elements in Appendix 2) 225 230
  9. 9. 15Base Financial Statements, International Accounting Standards 9 8. Review and Testing, Updates and Changes 8.1.Change Log None at this time. 2358.2.Updates to this Taxonomy This taxonomy will be updated with revisions for errors and new features. It is also anticipated that this taxonomy will be updated as required to incorporate changes in generally accepted accounting principles and business reporting norms. 240Since financial statements created using a taxonomy must be available indefinitely, the taxonomy must be available indefinitely. Versions of the taxonomy will be distinguished by the namespace chosen for the elements that they define. 8.3.Errors and Clarifications 245If you wish to report an error or require a clarification, please provide feedback as indicated in the “Comments and Feedback” section of this document. 8.4.Comments and Feedback Comments and feedback are welcome, particularly ideas to improve this taxonomy. If you have a comment or feedback or wish to report an error, post 250comments to the Australian Domain Working Group at: XBRL-AU-DOM@yahoogroups.com XBRL.AU also plan to release the Australian Explanatory Disclosures and Accounting Policies taxonomy in the near future. One of the main factors this hinges on is the stability of names in the IAS EDAP taxonomy. 255In addition instance documents constructed from the taxonomy will be released. Finally it must be stressed this taxonomy is a working draft release. It is expected to be updated and re-released within months. Therefore to use it for purposes other than for testing its accuracy may lead to report obsolecence, depending upon your objectives.
  10. 10. Base Financial Statements, International Accounting Standards 10 2609. Appendix 1 Areas of taxonomy reviewed in the Australian accounting review. Taxonomy portion to be reviewed Document Information Entity Information Corporate Information Directors’ report Directors’ Declaration Audit Report Statement of Financial Performance Statement of Financial Position Cash Flow Notes Statement of significant accounting policies Change in accounting policy Revenue from ordinary activities Profit from ordinary activities before income tax expense Auditors’ remuneration Taxation Extraordinary item Earnings per share Segment information Cash assets Receivables Inventories Investments accounted for using the equity method Other financial assets Other current assets Property, plant and equipment Exploration, evaluation and development expenditure Intangibles Other non-current assets Payables Interest bearing liabilities Amounts payable/ receivable in foreign currency Provisions Contributed equity Reserves Retained profits Dividends
  11. 11. Base Financial Statements, International Accounting Standards 11 Outside equity interests Total equity reconciliation Additional financial instruments disclosure Commitments Contingent liabilities Deed of cross guarantee Controlled entities Equity accounted investments Interests in joint venture operation Notes to the statements of cash flows Employee entitlements Directors’ remuneration Executives’ remuneration Related parties Economic dependency Events subsequent to balance date 20
  12. 12. 10.Appendix 2 10.1.Equivalency relationships between Australian and IAS taxonomy Australian Name IAS Name statementFinancialPerformance iascf.pfs netProfitAttributableToMemberstheParentEntity pls.npl totalNetProfit pls.atx totalProfitFromOrdinaryActivitiesAfterRelatedIncomeTaxExpense pls.atx.ttl totalProfitFromOrdinaryActivitiesBeforeRelatedIncomeTaxExpense pls.ord.ttl totalProfitFromOrdinaryActivitiesBeforeRelatedIncomeTaxExpenseByNature pls.ops.ttl totalRevenuesFromOrdinaryActivities inc.rev.ttl totalChangesInInventoriesFinishedGoodsWorkInProgress flw.inv.fng.wip.ttl totalRawMaterialsConsumablesUsed flw.rwm.ttl totalEmployeeBenefitsExpenses exp.emp.ttl totalDepreciationAmortizationExpenses exp.dep.amz.ttl totalOtherExpensesFromOrdinaryActivities pls.ops.nat.ttl totalProfitFromOrdinaryActivitiesBeforeRelatedIncomeTaxExpenseByFunction pls.ops.ttl totalGrossProfit inc.gpt.ttl totalRevenueFromSalegoods inc.rev.gpt.ttl totalCostSales exp.cgs.ttl totalOtherRevenuesFromOrdinaryActivities1 inc.ops.ttl.otr
  13. 13. Base Financial Statements, International Accounting Standards 13 totalAdministrationExpenses exp.acs.ttl totalOtherExpensesFromOrdinaryActivities1 exp.ops.fun.ttl.otr totalBorrowingCosts inx.fna.ttl totalSharenetProfitsassociatesjointVenturesAccountedForUsingequityMethod inx.eqm.ttl totalGainLossOnDisposalDiscontinuingOperation inx.dsp.dto.ttl totalIncomeTaxExpenseBenefitRelatingToOrdinaryActivities inx.tax.ttl totalProfitLossFromExtraordinaryItemAfterRelatedIncomeTaxExpense inx.exi profitFromOrdinaryActivitiesAfterRelatedIncomeTaxExpenseDiscontinuingOperations pls.atx.dto profitFromOrdinaryActivitiesBeforeRelatedIncomeTaxExpenseDiscontinuingOperations pls.ord.dto profitFromOrdinaryActivitiesBeforeRelatedIncomeTaxExpenseByNatureDiscontinuingOperations pls.ops.nat.dto revenuesFromOrdinaryActivitiesDiscontinuingOperations inc.rev.dto changesInInventoriesfinishedGoodsworkInProgressDiscontinuingOperations flw.inv.fng.wip.dto rawMaterialsconsumablesUsedDiscontinuingOperations flw.rwm.dto employeeBenefitsExpensesDiscontinuingOperations exp.emp.dto depreciationamortizationExpensesDiscontinuingOperations exp.dep.amz.dto otherExpensesFromOrdinaryActivitiesDiscontinuingOperations exp.ops.nat.dto.otr otherExpensesFromOrdinaryActivitiesDiscontinuingOperations exp.ops.nat.dto.otr profitFromOrdinaryActivitiesBeforeRelatedIncomeTaxExpenseByFunctionDiscontinuingOperations pls.ops.fun.dto grossProfitDiscontinuingOperations inc.gpt.dto revenueFromSalegoodsDiscontinuingOperations inc.rev.gpt.dto costSalesDiscontinuingOperations exp.cgs.dto otherRevenuesFromOrdinaryActivitiesDiscontinuingOperations1 inc.rev.cto administrationExpensesDiscontinuingOperations exp.acs.dto otherExpensesFromOrdinaryActivitiesDiscontinuingOperations1 exp.ops.fun.dto.otr
  14. 14. Base Financial Statements, International Accounting Standards 14 borrowingCostsDiscontinuingOperations inx.fna.dto gainLossOnDisposalDiscontinuingOperation inx.dsp.dto incomeTaxExpenseBenefitRelatingToOrdinaryActivitiesDiscontinuingOperations inx.tax.dto profitFromOrdinaryActivitiesAfterRelatedIncomeTaxExpenseContinuingOperations pls.atx.cto profitFromOrdinaryActivitiesBeforeRelatedIncomeTaxExpenseContinuingOperations pls.ord.cto profitFromOrdinaryActivitiesBeforeRelatedIncomeTaxExpenseByNatureContinuingOperations pls.ops.nat.cto revenuesFromOrdinaryActivitiesContinuingOperations inc.rev.cto changesInInventoriesfinishedGoodsworkInProgressContinuingOperations flw.inv.fng.wip.cto rawMaterialsconsumablesUsedContinuingOperations flw.rwm.cto employeeBenefitsExpensesContinuingOperations exp.emp.cto depreciationamortizationExpensesContinuingOperations exp.dep.amz.cto otherExpensesFromOrdinaryActivitiesContinuingOperations exp.ops.nat.cto.otr otherExpensesFromOrdinaryActivitiesContinuingOperations exp.ops.nat.cto.otr profitFromOrdinaryActivitiesBeforeRelatedIncomeTaxExpenseByFunctionContinuingOperations pls.ops.fun.cto grossProfitContinuingOperations inc.gpt.cto revenueFromSalegoodsContinuingOperations inc.rev.gpt.cto costSalesContinuingOperations exp.cgs.cto otherRevenuesFromOrdinaryActivitiesContinuingOperations1 inc.ops.cto.otr administrationExpensesContinuingOperations exp.acs.cto otherExpensesFromOrdinaryActivitiesContinuingOperations1 exp.ops.fun.cto.otr borrowingCostsContinuingOperations inx.fna.cto sharenetProfitsassociatesjointVenturesAccountedForUsingequityMethodContinuingOperations inx.eqm.cto incomeTaxExpenseBenefitRelatingToOrdinaryActivitiesContinuingOperations inx.tax.cto netProfitAttributableToOutsideEquityInterests inx.mni.net
  15. 15. 25Base Financial Statements, International Accounting Standards 15 totalRevenuesExpensesvaluationAdjustmentsRecognisedDirectlyInEquity eqy.flw.rrv.urz.net.ttl.FIX netExchangeDifferenceOnTranslationfinancialStatementsselfSustainingForeignOperations eqy.flw.fxr.urz.net.ttl.FIX earningsPerShare eps basicEarningsPerShare eps.cto.ido dilutedEarningsPerShare dps.cto.ido statementFinancialPosition bst totalAssets ast.net totalCurrentAssets ast.cur.net cashAssets ast.cur.cce receivablesCurrent ast.cur.trr.otr currentTaxAsset ast.cur.cta inventoriesCurrent ast.cur.inv otherFinancialAssetsCurrent ast.cur.fia.otr otherCurrentAssets ast.cur.otr totalNonCurrentAssets ast.ncr.net receivablesNonCurrent ast.ncr.trr.otr investmentsAccountedForUsingequityMethod ast.ncr.asc otherFinancialAssetsNonCurrent ast.ncr.fia.otr property_Plantequipment ast.ncr.ppe intangibleAssets ast.ncr.int deferredTaxAssets ast.ncr.dta otherNonCurrentAssets ast.ncr.otr totalLiabilities lia.net totalCurrentLiabilities lia.cur.net
  16. 16. Base Financial Statements, International Accounting Standards 16 payablesCurrent lia.cur.trp.otr interestBearingLiabilitiesCurrent lia.cur.brw currentTaxLiabilities lia.cur.ctl deferredIncomeCurrent lia.cur.dic provisionsCurrent lia.cur.prv otherCurrentLiabilities lia.cur.otr totalNonCurrentLiabilities lia.ncr.net payablesNonCurrent lia.ncr.pay.otr interestBearingLiabilitiesNonCurrent lia.ncr.brw.ibr nonInterestBearingLiabilities lia.ncr.brw.nib deferredTaxLiabilities lia.ncr.dtl deferredIncomeNonCurrent lia.ncr.dic provisionsNonCurrent lia.ncr.prv otherNonCurrentLiabilities lia.ncr.otr totalEquity eqy.net outsideEquityInterests nas.mni statementCashFlow cfs cashtheEndtheFinancialYear ast.cce.end netIncreaseDecreaseInCashHeld cfl.cce.net netCashInflowOutflowFromOperatingActivities cfl.ops.net cashReceiptsIncourseoperations cce.ifl.cdm.cus cashPaymentsIncourseoperations cce.ofl.cdm.vnd.cus.net dividendsReceived cfl.ifl.div dividendsPaid cfl.ofl.div
  17. 17. Base Financial Statements, International Accounting Standards 17 interestReceived cfl.ifl.int borrowingCostsPaid cfl.ofl.int incomeTaxesPaid cfl.ops.ofl.tax incomeTaxRefunded cfl.ops.ifl.tax cashFlowFromExtraordinaryItemOperating cfl.ops.exi otherCashFlowsFromOperations cfl.ops.otr netCashInflowOutflowFromInvestingActivities cfl.iva.net proceedsOnDisposalOtherAssets cfl.iva.dsp.ast.otr paymentsToAcquireOtherAssets cfl.iva.acq.ast.otr proceedsFromDisposalPropertyPlantEquipement cfl.iva.dsp.ppe paymentsForProperty_Plantequipment cfl.iva.acq.ppe proceedsFromIntangibleAssets cfl.iva.dsp.int paymentsForIntangibleAssets cfl.iva.acq.int dividendsReceived1 cfl.ifl.div.iva interestReceived1 cfl.ifl.int.iva cashFlowFromExtraordinaryItemInvesting cfl.iva.exi otherCashFlowsFromInvestingActivities cfl.iva.otr netCashInflowOutflowFromFinancingActivities cfl.fna.net proceedsFromIssuesshares cfl.fna.ifl.eqi proceedsFromBorrowings cfl.fna.ifl.din paymentForShareBuyBack cfl.fna.ofl.eqi repaymentborrowings cfl.fna.ofl.din interestPaid cfl.ofl.int.fna dividendsPaid1 cfl.ofl.div.fna 30
  18. 18. Base Financial Statements, International Accounting Standards 18 cashFlowFromExtraodinaryItemsFinancing cfl.fna.exi otherCashFlowsFromFinancingActivities cfl.fna.otr cashHeldbeginningfinancialYear ast.cce.beg effectsexchangeRateFluctuationsOnbalancescashHeldInForeignCurencies cfl.fxm otherRevenuesFromOrdinaryActivitiesDiscontinuingOperations inc.ops.dto.nat.otr otherRevenuesFromOrdinaryActivitiesContinuingOperations inc.ops.cto.nat.otr 5

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