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[null," "]
[null,"Disclosure Guide 2011-12"]
[null,"1. This guide is designed to ensure that audited entities have prepared annual report and accounts in the appropriate form and complied with all disclosure requirements. The guide is intended to be used for those entities covered by the FReM, that is, to reporting entities and reportable activities that are prepared on an accruals basis and consolidated within Whole of Government Accounts (FReM 1.1.2). Reporting entities must prepare and publish an annual report and accounts as a single document (FReM 5.1.1); the format and content of the annual report and accounts of reportable activities are set out in the relevant accounts directions (FReM 5.1.3)."]
[null,"Scope"]
[null,"2. This guide therefore applies fully and directly to departments, Supply-financed executive agencies, and NDPBs (except for NDPBs that are incorporated as companies, or that have charitable status, or are both registered companies and charities)  The FReM should also be applied to reportable activities (such as funds and flows of income and expenditure), but only to the extent that it is relevant to those activities and in the light of any statutory requirements or other pronouncements made by the relevant authorities (FReM 1.6.1). "]
[null,"3. NDPBs that are incorporated as companies should comply with the Companies Act 2006, and NDPBs that have charitable status should comply with regulations issued under charities legislation and, where applicable, the Statement of Recommended Practice Accounting by Charities (\"the Charities SORP\"). NDPBs that are both registered companies and charities should comply with both the Companies Act 2006 and the Charities SORP. All these NDPBs should also follow the principles in the FReM and provide the additional disclosures required by the FReM (e.g. on notional costs and salary and pension entitlements) where these go beyond the Companies Act 2006 and/or the SORP, as applicable (FReM 1.4.1). A separate disclosure guide is available for charitable NDPBs, which should be used in preference to this guide."]
[null,"4. Trading funds should follow the requirements of IFRS, but should also follow the principles set out in the FReM and provide the additional disclosures where these go beyond the requirements of the Companies Act 2006 (FReM 1.5.1)."]
[null,"Application"]
[null,"5. The guide has been prepared for accounts for the year ending on 31 March 2012 and reflects the requirements of the 2011-12 version of the FReM as published as at March 2012. This  reflects in particular the Implementation of the second stage of the changes needed for alignment of budgets, Estimates and accounts as well as the changes to Accounting for Capital Government Grants and Similar Financing from Non-Government Sources . It is cross-referenced to the FReM, and to individual IFRSs, the Companies Act 2006 and other relevant documents. The 2011-12 version of the FReM applies EU adopted IFRS and Interpretations in place as at 1 January 2010, that have an effective date of application of 1 April 2010, or earlier (FReM 1.1.5). "]
[null,"6. IFRSs need not be applied to immaterial items and disclosure requirements should be interpreted accordingly (FReM 1.2.1)."]
[null,"7. This guide applies in a variety of circumstances and, to ensure that the guide is applied correctly, users may need to follow the cross-references to ascertain the full nature of the requirements and any exceptions."]
[null,"Completion"]
[null,"8. Each section of the guide is on a separate sheet of the spreadsheet. The \"Index\" sheet provides links to each sheet.  Within each sheet, answers are required in column D where a light yellow cell is present. The cell has a drop down list containing four responses: yes, no, n/a, or blank.\nA \"no\" response is an adverse response. To show only these responses, please use the \"Filter\" button (which can be toggled \"on/off\") on the Index sheet. To filter any other responses, please apply the \"Data|AutoFilter\" command on each sheet in the normal manner. If desired, a comment - or hyperlink to a relevant document - can be provided in the \"comments/link\" column. "]
[null,"9. Sections A, B, D to G, and H are applicable to all entities. Section C is applicable only to departments.\nFor ease of use and review, some subsections, questions or question parts may be hidden where they are not applicable by entering \"N/A\" in the boxed cells in column C. In a small number of cases, a \"n/a\" response in column D will automatically hide related questions."]
[null,"10. While the guide is designed primarily for the NAO’s internal use, it is also available to our clients and third parties via our website.  The NAO can accept no liability to any client or third party arising as a result of a client’s or third party’s use of this guide.  Hyperlinks to guidance held on the NAO intranet (Merlin) will not work on non-NAO computers."]
[null,"11. The spreadsheet has been designed for on-screen use (1024x768 resolution). While it can be printed out, users will find that they will have to configure their print settings beforehand."]
[null,"12. Although every effort has been made to make the guide comprehensive, we would welcome any suggestions for inclusion or clarification (addressed to NAO Financial Audit Support Team) - tel: 020 7798 7282 or email to "]
[null,"FAPQ"]

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[null,{"$f":"Instructions!B2","v":"Disclosure Guide 2011-12"}]
["Mandatory","SECTION A: ANNUAL REPORT"]
["Mandatory","SECTION B: PRESENTATION OF FINANCIAL STATEMENTS AND ACCOUNTING POLICIES "]
["Departments only","SECTION C: STATEMENT OF PARLIAMENTARY SUPPLY "]
["Mandatory","SECTION D: STATEMENT OF COMPREHENSIVE NET EXPENDITURE"]
["Mandatory","SECTION E: STATEMENT OF FINANCIAL POSITION"]
["Mandatory","SECTION F: STATEMENT OF CASH FLOWS"]
["Mandatory","SECTION G: STATEMENT OF CHANGES IN TAXPAYERS' EQUITY"]
["Mandatory","SECTION H: NOTES"]
["As applicable","SECTION I: CONSOLIDATED FINANCIAL STATEMENTS (INCLUDING ASSOCIATES AND JOINT VENTURES)"]
["As applicable","SECTION J: BUSINESS COMBINATIONS"]
["As applicable","SECTION K: INTERIM FINANCIAL REPORTING"]
["As applicable","SECTION L: SUMMARY FINANCIAL STATEMENTS"]
[null,"LIST OF IFRSs IN FORCE"]
[null,"LIST OF ABBREVIATIONS"]
["Yes"]
["No"]
["N/A"]
[]
[]
[]
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[null,"FReM DISCLOSURE GUIDE 2011-12","Subsection applicable?","Response","Ref","Comments/links"]
[null,"SECTION A: ANNUAL REPORT, ACCOUNTING OFFICER'S RESPONSIBILITIES, GOVERNANCE STATEMENT",null,{"$f":"IF((AND(D3<>\"no\",D364<>\"no\",D371<>\"no\")),\"\",\"no\")","v":""}]
["A1","ANNUAL REPORT\n",null,{"$f":"IF((AND(D12<>\"no\",D22<>\"no\",D63<>\"no\",D314<>\"no\",D318<>\"no\",D321<>\"no\")),\"\",\"no\")","v":""}]
[null,"Scope"]
[null,"All entities covered by the FReM must include an annual report with their financial statements (except charitable NDPBs, for which a separate disclosure guide is available and should be used in preference to this guide). The form of the Annual Report is largely for the entity to determine and the entity may include relevant information to reflect its circumstances. However, the Annual Report must include information which the Companies Act requires of a directors' report and a remuneration report.",null,null,"FReM 5.2.1"]
[null,"All departments must lay and publish a combined Annual Report and Accounts document for the group covering the year to 31 March 2012",null,null,"1.2 - PES (2011) 10"]
[null,"For executive agencies and trading funds, the preparation of an annual report in accordance with FReM 5.2.2 will satisfy the requirement for the preparation of a Foreword and a report as required by Cm 914 The Financing and Accountability of Next Steps Agencies (executive agencies), section 4(6A)(b) of the Government Trading Funds Act 1973 (trading funds) and article 8(7)(b) of the Financial Provisions (Northern Ireland) Order 1993. There is thus no need to produce a separate report in addition to the annual report described above.  The document presented to Parliament should be described as “Annual Report and Accounts”.",null,null,"FReM 5.2.3"]
[null,"For NDPBs where there is a statutory requirement to prepare a separate report, the preparation of an annual report in accordance with FReM 5.2 will satisfy the requirement for the production of this separate report. This annual report will be presented to Parliament with the accounts as a combined document described as the “Annual Report and Accounts”.  ",null,null,"FReM 5.2.4"]
[null,"For NDPBs where there is currently no statutory requirement for the preparation of a separate report, an annual report prepared in accordance with FReM 5.2 should be included in the accounts. This should be described as the “Annual Report and Accounts” and presented to Parliament.",null,null,"FReM 5.2.4"]
[null,"There is no requirement for NDPBs to prepare any separate annual report.",null,null,"FReM 5.2.4"]
[null,"This guide alone should not be used as a template for determining the content of the Annual Report: source material should also be consulted."]
[null,"General ",null,{"$f":"IF((AND(D13<>\"no\",D15<>\"no\")),\"\",\"no\")","v":""}]
["A1.1","Where the entity is a parent entity, and group or consolidated accounts are prepared, has a consolidated annual report relating to the undertakings included in the consolidation been prepared? ",null,null,"CA § 415 (2), (3) and (9)\nCA § 416 (2)"]
[null,"Note: this may, where appropriate, give greater emphasis to the matters that are significant to the undertakings included in the consolidation, taken as a whole.",null,null,"CA § 415 (2), (3) and (9)"]
["A1.2","In order that readers of the annual report can identify those paragraphs that are subject to the auditors’ opinion on consistency, have the following contents been clearly identified by way of headings:",null,{"$f":"IF((AND(D16<>\"no\",D17<>\"no\",D18<>\"no\",D19<>\"no\")),\"\",\"no\")","v":""},"FReM 5.2.5"]
[null,"(a) details of the directors?",null,null,"FReM 5.2.6"]
[null,"(b) the Management Commentary?",null,null,"FReM 5.2.8"]
[null,"(c) information on environment, social and community issues?",null,null,"FReM 5.2.9"]
[null,"(c) information on environment, social and community issues?",null,null,"FReM 5.2.11"]
["A1.3","(for departments) Does the Annual Report and Accounts set out what the department has achieved in 2011-12, including contributions to the Transparency Agenda, and those achievements which contribute to implementing the Coalition Agreement and their Structural Reform Plans?",null,null,"8.1 - PES 2011 (10)"]
["A1.4","(for departments) Does the Annual Report and Accounts include details of the reform plans for the remaining years of the Spending Review period?",null,null,"8.2 - PES 2011 (10)"]
[null,"\"Directors' report\" information",null,{"$f":"IF((AND(D23<>\"no\",D29<>\"no\")),\"\",\"no\")","v":""}]
["A1.3","Has the following general information been included in the annual report:",null,{"$f":"IF((AND(D24<>\"no\",D25<>\"no\",D26<>\"no\",D27<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) (for departments) the ministerial titles and names of all ministers who had responsibility for the department during the year?",null,null,"FReM 5.2.6 a)"]
[null,"(b) (for departments) the name of the person occupying the position of the permanent head of the department?",null,null,"FReM 5.2.6 b)"]
[null,"(c) (for reporting entities other than departments) the names of the chairman and chief executive?",null,null,"FReM 5.2.6 c)"]
[null,"(d) (for all reporting entities) the composition of the management board (including advisory and non-executive members) having authority or responsibility for directing or controlling the major activities of the entity during the year?",null,null,"FReM 5.2.6 d)"]
[null,"Note: A1.3 (a) to (d) follows the FReM interpretation of the Companies Act 2006 requirement to disclose the names of the persons who, at any time during the financial year, were directors of the entity.",null,null,"FReM 5.2.5 and 5.2.6\nCA § 416 (1) (a)"]
["A1.4","Has the following information been included in the annual report:",null,{"$f":"IF((AND(D31<>\"no\",D34<>\"no\",D37<>\"no\",D39<>\"no\",D41<>\"no\",D43<>\"no\",D45<>\"no\",D47<>\"no\",D50<>\"no\",D53<>\"no\",D56<>\"no\",D61<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: although these disclosures are required by the general provisions in respect of the directors' report, they may be included where appropriate within the Management Commentary (e.g. information on employment etc. of disabled persons (A1.4 (j)) and employee involvement (A1.4 (k)) could be included in the Management Commentary section on employees (A1.5 (m)))."]
[null,"Asset values",null,{"$f":"IF((AND(D32<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the amount of any significant difference between the amount included in respect of land in the statement of financial position and its market value at the end of the financial year?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 2"]
[null,"Note: \"land\" includes building and other structures, land covered with water, and any estate, interest, easement, servitude or right in or over land.",null,null,"Interpretation Act 1978 Sch 1"]
[null,"Political donations and expenditure",null,{"$f":"IF((AND(D35<>\"no\",D36<>\"no\")),\"\",\"no\")","v":""}]
[null,"(b) where an individual political donation, or political expenditure, or such donations and expenditure in aggregate, has exceeded £2,000 (including any such donations or expenditure made or incurred by the entity's subsidiaries), the names of the recipients, the total amount(s) donated, and the total amount of political expenditure?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 3 "]
[null,"(c) the total amount of any contributions made to a non-EU political party (including any contributions made by the entity's subsidiaries)?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 4"]
[null,"Charitable donations",null,{"$f":"IF((AND(D38<>\"no\")),\"\",\"no\")","v":""}]
[null,"(d) where money given for charitable purposes has exceeded £2,000 in the year (including any money given by the entity's subsidiaries, but excluding any given to a person not resident in the UK), the amount of money given for each charitable purpose?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 5"]
[null,"Financial instruments",null,{"$f":"IF((AND(D40<>\"no\")),\"\",\"no\")","v":""}]
[null,"(e) in relation to financial instruments, an indication of the financial risk management objectives and policies of the entity, including hedging policies, and of the entity's exposure to price risk, credit risk, liquidity risk and cash flow risk (except where this information is not material)?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 6"]
[null,"Events after the reporting period",null,{"$f":"IF((AND(D42<>\"no\")),\"\",\"no\")","v":""}]
[null,"(f) details of any important events affecting the entity which have occurred after the year end (see also A1.5 (h), and I9.4 and I9.5)?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 7 (1) (a)"]
[null,"Future developments",null,{"$f":"IF((AND(D44<>\"no\")),\"\",\"no\")","v":""}]
[null,"(g) an indication of likely future developments affecting the entity's business?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 7 (1) (b)"]
[null,"Research and development",null,{"$f":"IF((AND(D46<>\"no\")),\"\",\"no\")","v":""}]
[null,"(h) an indication of any research and development activities?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 7 (1) (c)"]
[null,"Branches outside the UK",null,{"$f":"IF((AND(D48<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) an indication of the existence of branches of the entity outside the UK?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 7 (1) (d)"]
[null,"Note: for the definition of branches, the legislation refers ultimately to the Eleventh Company Law Directive (89/666/EEC), though this does not in fact contain such a definition. It is highly unlikely that entities covered by this guide has branches outside the UK, but where this is, or may be, the case, please consult the NAO Financial Audit Support Team.",null,null,"SI 2008/410 Sch 7 para 7 (1) (d)\nCA § 1046 (3)"]
[null,"Employment etc. of disabled persons",null,{"$f":"IF((AND(D51<>\"no\")),\"\",\"no\")","v":""}]
[null,"(j) where the entity has more than 250 employees, the policy in respect of the employment, training, career development and promotion of disabled persons?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 10"]
[null,"Note: employees working outside the UK should be excluded.",null,null,"SI 2008/410 Sch 7 para 10 (4)"]
[null,"Employee involvement",null,{"$f":"IF((AND(D54<>\"no\")),\"\",\"no\")","v":""}]
[null,"(k) where the entity has more than 250 employees, the action taken to maintain or develop arrangements for providing information to, and consulting with, employees, encouraging employee involvement in the entity's performance, and achieving employee awareness of the financial and economic factors affecting the entity?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 11"]
[null,"Note: employees working outside the UK should be excluded.",null,null,"SI 2008/410 Sch 7 para 7 11 (4)"]
[null,"Policy and practice on payment of creditors",null,{"$f":"IF((AND(D57<>\"no\",D58<>\"no\",D59<>\"no\",D60<>\"no\")),\"\",\"no\")","v":""}]
[null,"(l) a statement on the entity's policy, in respect of the following financial year, in respect of any code or standard on payment practice, including its name and how to obtain copies?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 12 (2) (a)"]
[null,"(m) a statement on the entity's policy, in respect of the following financial year, on agreeing, and abiding by terms of settlement with its suppliers?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 12 (2) (b)"]
[null,"(n) where an entity adopts a different policy or policies in respect of some suppliers, a statement on that policy or policies, identifying the suppliers or classes of suppliers to which the different policies apply?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 12 (2) (c)"]
[null,"(o) a statement of the proportion that is the aggregate amount owed to trade creditors at the year end compared with the aggregate amount invoiced by suppliers during year, expressed as a number of days in the same proportion to the total number of days in the financial year?",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 para 12 (3)"]
[null,"Acquisition of own shares and takeover bids"]
[null,"Note: SI 2008/410 Schedule 7 Parts 2 and 6 require certain disclosures where the entity acquires its own shares (or shares are acquired on its behalf, or are subject to a lien or charge taken by the entity), and where the entity has shares or debentures that are the subject of a takeover bid, respectively. As these circumstances are highly unlikely to apply to entities covered by this guide, the requirements are not reproduced here. ",null,null,"CA § 416 (4)\nSI 2008/410 Sch 7 paras 8, 9, 13 and 14"]
[null,"Management Commentary (Directors' report: business review)",null,{"$f":"IF((AND(D75<>\"no\",D247<>\"no\",D279<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note (1): the FReM requires all entities to prepare as part of the annual report a Management Commentary, which should disclose the matters required to be disclosed in the business review under section 417 of the Companies Act 2006 (CA), taking into consideration the recommendations outlined in the ASB's Reporting Statement: Operating and Financial Review (RS), as interpreted by the FReM. ",null,null,"FReM 5.2.8\nCA § 417 (1)"]
[null,"Note (2): references in the RS to an \"Operating and Financial Review\" should be read as applying to the Management Commentary; to either ''directors'' or ''board of directors'' in CA or RS should be read as applying to the entity's senior management; and to \"members\" in CA should be interpreted to be all users of the accounts.",null,null,"FReM 5.2.8 a) and 5.2.6 d)\nRS para 3"]
[null,"Note (3): the purpose of the Management Commentary is to inform all users of the accounts and help them assess how the entity's senior management have performed their duty. Thus it should provide a balanced and comprehensive analysis of the required information. The RS sets out a number of principles in support of this aim: accordingly, the Management Commentary should: ",null,null,"CA § 417 (2) and (4)\nRS para 1"]
[null,"(a) set out an analysis of the business through the eyes of senior management;",null,null,"RS para 4"]
[null,"(b) focus on matters that are relevant to the interests of all users of the financial statements;",null,null,"RS para 6"]
[null,"(c) have a forward-looking orientation, identifying those trends and factors relevant to users' assessment of the current and future performance of the entity and the progress towards the achievement of the entity's long-term objectives;",null,null,"RS para 8"]
[null,"(d) complement as well as supplement the financial statements, in order to enhance the overall corporate disclosure;",null,null,"RS para 13"]
[null,"(e) be comprehensive and understandable;",null,null,"RS para 16"]
[null,"(f) be balanced and neutral, dealing even-handedly with both good and bad aspects; and",null,null,"RS para 22"]
[null,"(g) be comparable over time.",null,null,"RS para 24"]
[null,"Note (4): the Management Commentary should self-standing and comprehensive in its scope. However, where information required is given to Parliament and the public in other documents in the cycle of accountability (e.g. the Autumn Performance Statement or Departmental Report), the Management Commentary should provide a summary and refer to the other documents. This will apply mainly to departments. ",null,null,"FReM 5.2.8 b)\nCA § 417 (3) and (4)  "]
["A1.5","Has the following information been included in the Management Commentary:",null,{"$f":"IF((AND(D76<>\"no\",D104<>\"no\",D109<>\"no\",D114<>\"no\",D157<>\"no\",D163<>\"no\",D185<>\"no\",D202<>\"no\",D206<>\"no\",D212<>\"no\",D214<>\"no\",D233<>\"no\")),\"\",\"no\")","v":""}]
[null,"Review of the business",null,{"$f":"IF((AND(D77<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a fair review of the entity's business, including:",null,{"$f":"IF((AND(D78<>\"no\",D79<>\"no\",D80<>\"no\")),\"\",\"no\")","v":""},"CA § 417 (3) (a)\nRS para 22"]
[null,"(i) a description of the business and the entity's activities?",null,null,"CA § 416 (1) (b) and (2)\nRS paras 27 (a) and 30-32"]
[null,"(ii) the legislative, regulatory, operational and external environment in which the entity operates?",null,null,"RS paras 27 (a) and 30-32"]
[null,"(iii) the entity's objectives and strategies for achieving those objectives?",null,null,"RS paras 27 (a) and 36-37"]
[null,"Note: this review should provide a context for the discussion and analysis of the entity's performance and financial position.",null,null,"RS para 30"]
[null,"(b) (for departments) that have published Business Plans as part of the Transparency Framework, does the Annual Report and Accounts include a report on their progress against their Structural Reform Plans and Business Plan indicators including:",null,{"$f":"IF((AND(D83<>\"no\",#REF!<>\"no\",D84<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}},"10.1 - PES (2011) 10"]
[null,"(i) Progress against their Structural Reform Plan.",null,null,"10.3 - PES (2011) 01"]
[null,"(i) Input and impact indicators (where possible).",null,null,"10.3 - PES (2011) 10"]
[null,"(i) Other relevant information (including both quantitative data and qualitative information) that demonstrates the outcomes the department has achieved with the money it has spent.",null,null,"10.5 - PES (2011) 10"]
[null,"Note (1): Small and non-ministerial departments should agree an approach to reporting their performance with their Treasury Spending Team and Select Committee.",null,null,"10.1 - PES (2011) 10"]
[null,"Note (2): Departments’ outturn data for 2011/12, against each of those indicators will need to be included in their Annual Reports and Accounts. For financial indicators, the outturn data should be extracted from those sources and accounting systems  that are used to produce the Annual Accounts and Core Tables",null,null,"10.4 - PES (2011) 10"]
[null,"Note (3): The performance report should focus on performance data, rather than lengthy narrative. For reference,  the Government has produced a single, user friendly Quarterly Data Summary as its main tool for reporting performance against Business Plan indicators. A template, based on the QDS, is included at annex A. The completed template should feature prominently in the performance reporting section of the Annual Report and Accounts.",null,null,"10.4 - PES (2011) 10"]
[null,"(c') (for departments.) Does the Annual Report and Accounts include any other information that demonstrates the performance and value for money for the Departments areas of responsibility? drawing on areas such as:",null,null,"10.8 - PES (2011) 10"]
[null,"Note: This may include both quantitative and qualitative information (for example information on administration spend), and should cover departments’ major areas of spend, and how these relate to the operating segments",null,null,"10.8-PES (2001) 10"]
[null,"(d) In disclosing this 'other information' Has the Department drawn on the following;",null,{"$f":"IF((AND(D92<>\"no\",#REF!<>\"no\",D93<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}}]
[null,"(i) other datasets , including those in the Transparency sections of departments’ Business Plans",null,null,"10.9 - PES (2011) 10"]
[null,"(ii) Statistical releases, including National and Official Statistics; ",null,null,"10.9 - PES (2011) 10"]
[null,"(iii) Impact analyses",null,null,"10.9 - PES (2011) 10"]
[null,"Lead Non-Executive’s Report"]
[null,"Note: Every department with an enhanced departmental board should include a section in the Annual Report which is written by the departmental lead non-executive",null,null,"12.1-PES (2001) 10"]
["A1.6","Where the department has an enhanced departmental board, does the Lead Non Executives report include, taking as a very broad guide the five cross-cutting priorities of Strategic Clarity, Commercial Sense, Talented People, Results Focus and Management Information as:",null,{"$f":"IF((AND(D98<>\"no\",#REF!<>\"no\",D99<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}},"12.1 - PES (2011) 10"]
[null,"(i) An outline of the impact the board has had in key areas?",null,null,"12.1 - PES (2011) 10"]
[null,"(ii) Reflections on departmental progress and performance?",null,null,"12.1 - PES (2011) 10"]
[null,"(iii) Reflections on the quality of management information provided to the Board?",null,null,"12.1 - PES (2011) 10"]
[null,"(iv) Any changes to non-executive personnel?",null,null,"12.1 - PES (2011) 10"]
[null,"(v) A description of the names and functions of committees of the board?",null,null,"12.1 - PES (2011) 10"]
[null,"(vi) A statement of actions being taken forward as a result of any board effectiveness review?",null,null,"12.1 - PES (2011) 10"]
[null,"Risks and uncertainties",null,{"$f":"IF((AND(D106<>\"no\",D107<>\"no\")),\"\",\"no\")","v":""}]
["A1.7","Does the entity disclose the following in relation to Risks and Uncertainties ",null,{"$f":"IF((AND(D106<>\"no\",#REF!<>\"no\",D107<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}}]
[null,"(a) a description of the principal risks and uncertainties facing the entity?",null,null,"CA § 417 (3) (b)\nRS paras 27 (c) and 52-56"]
[null,"(b) the entity's policy for managing the principal risks? ",null,null,"RS para 55"]
[null,"Note: risks may include strategic, operational, financial and external risks.",null,null,"RS para 53"]
[null,"Development and performance",null,{"$f":"IF((AND(D111<>\"no\")),\"\",\"no\")","v":""}]
["A1.8","Does the entity disclose the following in relation to Development and Performance",null,{"$f":"IF((AND(D111<>\"no\",#REF!<>\"no\",D112<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}}]
[null,"(a) the development and performance of the entity's business during the financial year?",null,null,"CA § 417 (4) (a)\nRS paras 27 (b) and 43-46"]
[null,"(b) (for departments), does the Annual Report include a statement of how performance evaluation of the board, its committees and board members has been conducted?",null,null,"13.1 - PES (2011) 10"]
[null,"Note: Where performance evaluation has been externally facilitated, the statement must include whether the facilitator has any other connection with the department.  This statement may be made by the Secretary of State or the lead non-executive",null,null,"13.1 - PES (2011) 10"]
[null,"Position and resources ",null,{"$f":"IF((AND(D116<>\"no\",D118<>\"no\")),\"\",\"no\")","v":""}]
["A1.9","Does the entity disclose the following in relation to Position and Resources:",null,{"$f":"IF((AND(D116<>\"no\",#REF!<>\"no\",D117<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}}]
[null,"(a) the position of the entity's business, including its financial position, at the end of the year?",null,null,"CA § 417 (4) (b)\nRS paras 27 (d) and 60-74"]
[null,"Note: the analysis should be consistent with the size and complexity of the entity, based on the financial statements, and comment on current and future events that have an impact on the entity going forward. Where appropriate it should also include coverage of the capital structure, treasury policies and objectives, cash flows and liquidity.",null,null,"CA § 417 (4) (b)\nRS para 27 (d)"]
[null,"(b) the resources available to the entity and how they are managed?",null,null,"RS paras 27 (c) and 50-51"]
[null,"Note: the term \"resources\" should be interpreted in its widest sense, for example to include tangible and intangible assets as well as key strengths and market position.",null,null,"RS para 51"]
[null,"(c) (for departments), the core tables included in the main departments‟ Annual Report and Accounts explicitly linking the presentation of spending information in the core tables to the performance information in their Annual Report and Accounts, including the priorities in their Business Plan (where there is one), making clear how these elements are linked. ",null,null,"11.8 - PES (2011) 10"]
[null,"Note (1): Any significant changes to departments’ activity headings or core table presentation should be agreed with the Treasury and with their Select Committee. In addition departments should aim to ensure consistency between the data presented in the core tables and the top five spending areas within DEL and AME as presented in their Quarterly Data Summary",null,null,"11.8 - PES (2011) 10"]
[null,"Note (2): To avoid confusion, departments should align the rows of their administration budgets table with those of their main budgeting tables where practicable.",null,null,"11.8 - PES (2011) 10"]
[null,"(d) (for departments) an alignment between the staff numbers table in table 5 with the numbers disclosed elsewhere in the Annual Report and Accounts, particularly those disclosed in the accounts. ",null,null,"11.10 - PES (2011) 10"]
[null,"Note: Departments should also look to ensure that staffing numbers align with those already in the public domain e.g. through their Quarterly Data Summary, monthly workforce returns or ONS National Statistics. Where there are differences between the numbers quoted in Table 5 and those published elsewhere, departments should provide an explanation",null,null,"11.10 - PES (2011) 10"]
[null,"(e) (for departments) an analysis of staffing numbers for the main department and its agencies?",null,null,"11.11- PES (2011) 10"]
[null,"(f) (for departments) as well as providing staffing levels for their payroll staff, has the department provided as a separate line of information, the number of non-payroll staff (consultants and contingent labour i.e. interim managers, specialist contractors and agency staff)?",null,null,"11.11 - PES (2011) 10"]
[null,"Note: Where necessary, departments should provide a supporting narrative to explain the figures provided, to note changes over time and to explain any inconsistencies or limitations in coverage and scope",null,null,"11.11 - PES (2011) 10"]
[null,"(g) (for departments) A separate disclosure of   staff numbers in their executive non-departmental public bodies and other bodies as appropriate?",null,null,"11.11 - PES (2011) 10"]
[null,"Note (1): Departments should provide supporting narrative to the core tables explaining what the numbers represent, what they show, and any variances and movements. The narrative should be clearly linked to the tables, either by locating within or near the tables, or by signposting from the tables to the location of the text elsewhere in the body of the report",null,null,"11.12 - PES (2011) 10"]
[null,"Note (2) Departments should also provide narrative to provide additional context for reconciling core tables with data included in the annual accounts. The core tables and the Annual Accounts will both be prepared on a CLOS basis from 2011-12. The expectation is that there should be consistency between these two sources of data.",null,null,"11.13 - PES (2011) 10"]
[null,"Pay Multiples"]
["A1.10","Have the following disclosures been made in respect of Pay Multiples:",null,{"$f":"IF((AND(#REF!<>\"no\",D147<>\"no\",D149<>\"no\",D150<>\"no\",D152<>\"no\",D153<>\"no\",D154<>\"no\",D157<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}},"16.1 - PES (2011) 10\nFReM 15.20 (e)"]
[null,"Note (1):  Entities should include in their Annual Report and Accounts a narrative highlighting the reasons for any variance in year-on-year multiples. This is because:",null,null,"16.1 - PES (2011) 10"]
[null,"(i) it describes the purpose of including the ratios, and what they mean",null,null,"16.1 - PES (2011) 10"]
[null,"(ii) it ensures transparency in executive remuneration",null,null,"16.1 - PES (2011) 10"]
[null,"(iii) it allows citizens to hold government to account for their use of public funds",null,null,"16.1 - PES (2011) 10"]
[null,"(iv) it provides entities an opportunity to monitor their own remuneration and note any adverse or anomalous trends",null,null,"16.1 - PES (2011) 10"]
[null,"(v) The narrative should be concise and clearly linked to the figures disclosed in the remuneration report, and use terms that are easily understandable by the public",null,null,"16.1 - PES (2011) 10"]
[null,"Note 2: The narrative should be concise and clearly linked to the figures disclosed in the remuneration report, and use terms that are easily understandable by the public",null,null,"16.2 - PES (2011) 10"]
[null,"(a) has the following narrative been introduced in respect of pay multiples:",null,{"$f":"IF((AND(#REF!<>\"no\",D157<>\"no\",D159<>\"no\",D160<>\"no\",D161<>\"no\",D162<>\"no\",D163<>\"no\",D166<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}},"16.2 - PES (2011) 10\nFReM 15.20 (e)"]
[null,"“Reporting bodies are required to disclose the relationship between the salary of the most highly-paid Director in their organisation and the median earnings of the organisation’s workforce. \n\nThe salary of the most-highly paid Director in [the organisation] in the financial year 20XX-20YY was £--. This was -- times the median salary of the workforce, which was £--.\n\nThe salary of the most-highly paid Director in [the organisation] in the financial year 20YY-20ZZ was £--. This was -- times the median salary of the workforce, which was £--.”\n\nIn 201X-1Y, xx (201W-1X, xx) employees received remuneration in excess of the highest-paid director. Remuneration ranged from £xx to £xx (201W-1X £xx-£xx)\n\nTotal remuneration includes salary, non-consolidated performance-related pay, benefits-in-kind as well as severance payments. It does not include employer pension contributions and the cash equivalent transfer value of pensions.”\n\n",null,null,"16.3 - PES (2011) 10\nFReM 15.20 (e)"]
[null,"(b) Has the narrative been followed by a concise and factual explanation of the changes on either side of the ratio, taking into account where relevant:",null,{"$f":"IF((AND(D159<>\"no\",D160<>\"no\",D161<>\"no\",D162<>\"no\",D163<>\"no\",D166<>\"no\",#REF!<>\"no\",D165<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}},"16.4 - PES (2011) 10"]
[null,"(c) Adjustment to the number or composition of the general workforce (e.g. through restructuring, downsizing and outsourcing); ",null,null,"16.4 - PES (2011) 10"]
[null,"(d) - A change to the remuneration of the most highly paid director.",null,null,"16.4 - PES (2011) 10"]
[null,"Note:  Departments should note that this may not necessarily be an increase to base pay, but a change in taxable expenses or allowances. Where the allowance is temporary (e.g. relocation allowance), departments should note this and its likely impact on the pay multiple.",null,null,"16.4 - PES (2011) 10"]
[null,"(e) - A change of the most highly paid director (e.g. a new appointment, or the previously highest paid post having been vacated and/or eliminated); ",null,null,"16.4 - PES (2011) 10"]
[null,"(f) The impact of any pay freeze on the multiple (e.g. senior pay freeze that does not affect the majority of staff.",null,null,"16.4 - PES (2011) 10"]
[null,"(g) - The relationship between the remuneration of most highly paid director and that of employees who are not directors but receive remuneration in excess of the most highly paid director.",null,null,"16.4 - PES (2011) 10"]
[null,"Note: The above list is not exhaustive and should be treated only as general guidance. It is not intended to act as a checklist of justifications for higher multiples.",null,null,"16.4 - PES (2011) 10"]
[null,"Monitoring spending on consultancy and Temporary Staff "]
["A1.11","Have the following Disclosures been made in respect of Consultancy and Temporary Staff?",null,{"$f":"IF((AND(D167<>\"no\",D185<>\"no\",D187<>\"no\",D188<>\"no\",D189<>\"no\",D192<>\"no\",#REF!<>\"no\",D191<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}}]
[null,"(a) (for departments) does the annual report and accounts include details of spending on consultancy and also on use of contingent labour?",null,null,"18.1 - PES (2011) 10"]
[null,"(b) Does the disclosure include, as separate line items, total consultancy expenditure and contingent labour expenditure incurred by executive agencies and NDPBs?",null,null,"18.1 - PES (2011) 10"]
[null,"Note (1): Published data should be on the basis of the definitions of consultancy and contingent labour at Annex A (referred to as temporary staff in the PES paper).",null,null,"18.1 - PES (2011) 10"]
[null,"Note (2) Departments should note that numbers of non- payroll staff are required in Table 5 and should ensure that the information sources for the numbers of staff and spend are aligned",null,null,"18.2 - PES (2011) 10"]
[null,"Note (3): Departments should provide a supporting narrative to explain the figures provided, to note changes over time and to explain any inconsistencies or limitations in coverage and scope",null,null,"18.2 - PES (2011) 10"]
[null,"Future development, performance and position",null,{"$f":"IF((AND(D159<>\"no\",D161<>\"no\",D162<>\"no\")),\"\",\"no\")","v":""}]
["A1.12","Have the following Disclosures been made in respect of Future development, performance and position",null,{"$f":"IF((AND(D192<>\"no\",D193<>\"no\",D194<>\"no\",D195<>\"no\",D196<>\"no\",D199<>\"no\",#REF!<>\"no\",D198<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}}]
[null,"(a) the main trends and factors likely to affect the future development, performance and position of the entity's business?",null,null,"CA § 417 (5) (a)\nRS paras 27 (b), 47-49 and 8-10"]
[null,"Note: the commentary should discuss the entity's longer-term objectives. This may affect the timescale over which it reports its future development, performance and position. ",null,null,"RS paras 33-35"]
[null,"(b) the impact on future performance of significant events after the reporting period (see also A1.4 (f), and I9.5)?",null,null,"RS para 11"]
[null,"(c) a discussion of predictive comments, both positive and negative, made in previous commentaries, whether or not these have been borne out by events?",null,null,"RS para 12"]
[null,"Sustainability reporting",null,{"$f":"IF((AND(D166<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note (1): Entities falling within the scope of reporting under the Greening Government commitments (i.e. departments, Non-Ministerial departments, agencies and NDPBs) and which are not exempted by de minimis limit or other exemption under Greening Government (or other successor policy), produce a sustainability report to be included within the Management Commentary, reporting performance against sustainability targets for greenhouse gas emissions, waste minimisation and management and the use of finite resources and their related expenditure .",null,null,"FReM 5.2.9"]
[null,"Note (2): Spending bodies accountable to the Northern Ireland Assembly will report on sustainability within the framework established by the Northern Ireland Executive’s Programme for Government. Relevant guidance will be issued by the Northern Ireland Executive. Spending bodies accountable to the Scottish Parliament will report on sustainability within the framework established by the Scottish Government and in accordance with guidance issued by the Scottish Government. Spending bodies accountable to the Welsh Assembly Government will prepare a sustainability report within the Management Commentary based upon targets outlined by the Welsh Assembly Government. The Welsh Assembly Government will issue relevant guidance.",null,null,"FReM 5.2.10"]
["A1.13","Where the entity falls within the scope of reporting under the Greening Government commitments (as outlined above), have they produced a sustainability report to be included within the Management Commentary?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(a) Is the report, in line with the requirements set out in  illustrative reporting model, found in the Sustainability and Environmental section of the FReM website (www.financial-reporting.gov.uk), and as a minimum included the following disclosures:",null,{"$f":"IF((AND(D202<>\"no\",D203<>\"no\",D204<>\"no\",D205<>\"no\",D206<>\"no\",D210<>\"no\",#REF!<>\"no\",D209<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}},"HMT (sustainability_reporting_guidance)"]
[null,"(b) Non-financial sustainability data on their:",null,{"$f":"IF((AND(D203<>\"no\",D204<>\"no\",D205<>\"no\",D206<>\"no\",D207<>\"no\",D211<>\"no\",#REF!<>\"no\",D210<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}},"HMT (sustainability_reporting_guidance)"]
[null,"(i) Carbon emissions split between scope 1 , scope 2  and scope 3 business travel)?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"Note: Scope 1 refers to emissions from sources owned by the organisation such as boilers, air conditioning units or vehicles. Scope 2 is for emissions consumed by the entity but supplied by another party such as electricity. Scope 3 is all other emissions, however the disclosure requirements are limited to emissions relating to official business travel directly paid for by the organisation (not recharged by a contractor).",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(ii) waste (categorised by total waste, waste sent to landfill, waste recycled/ reused and waste incinerated/ energy from waste)?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(ii) Water consumption? ",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(iv) use of other finite resources (where their use is material)?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(c) Has the organisation disclosed financial sustainability data on their:",null,{"$f":"IF((AND(D209<>\"no\",D210<>\"no\",D211<>\"no\",D212<>\"no\",D213<>\"no\",D217<>\"no\",#REF!<>\"no\",D216<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}},"HMT (sustainability_reporting_guidance)"]
[null,"(i) Gross expenditure on the purchase of energy, the CRC Scheme, accredited offset purchase, official business travel and reported areas of energy use? ",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(ii) waste (categorised by total waste, waste sent to landfill, waste recycled/ reused and waste incinerated/ energy from waste)?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(iii) expenditure on water?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(iv) use of other finite resources where their use is material (for example paper or metal aggregates) ?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(d) commentary on their:",null,{"$f":"IF((AND(D214<>\"no\",D215<>\"no\",D216<>\"no\",D217<>\"no\",D218<>\"no\",D222<>\"no\",#REF!<>\"no\",D221<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}},"HMT (sustainability_reporting_guidance)"]
[null,"(i) Biodiversity action planning (for those organisations that are subject to the Government's Greening Government Commitments)?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(ii) progress in achieving more sustainable procurement method?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(iii) performance for the reported year in terms of key performance indicators and the direct and indirect impacts of their operations?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(iv) Overall strategy for sustainability and forward plans?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(v) use of other finite resources where their use is material (for example paper or metal aggregates) ?",null,null,"HMT (sustainability_reporting_guidance)"]
[null,"(xii) Commentary on the overall strategy for sustainability and forward plans?",null,{"$f":"IF((AND(D187<>\"no\",D188<>\"no\")),\"\",\"no\")","v":""}]
["A1.14","Have the following Disclosures been made in respect of Environmental matters?",null,{"$f":"IF((AND(D187<>\"no\",D188<>\"no\",D189<>\"no\",D199<>\"no\",D200<>\"no\",D201<>\"no\",D202<>\"no\",D204<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) information about environmental matters, including the impact of the entity's business on the environment?",null,null,"FReM 5.2.8 d)\nCA § 417 (5) (b) (i)\nRS paras 28 (a) and 35"]
[null,"(b) the entity's policies on environmental matters, and the effectiveness of those policies?",null,null,"RS para 29"]
[null,"(c) (for departments) In addition to a sustainability report,  has the departments reported the following two things in their Annual Reports and Accounts:",null,{"$f":"IF((AND(D190<>\"no\",D191<>\"no\",D192<>\"no\",D202<>\"no\",D204<>\"no\",D205<>\"no\",D206<>\"no\",D208<>\"no\")),\"\",\"no\")","v":""},"19.3 - PES (2011) 10"]
[null,"(i) A general statement giving assurance that the need to adapt to climate change has been built into policies with long term implications?",null,null,"19.3 - PES (2011) 10"]
[null,"(ii) Where possible, the progress of policies set out in Departmental Adaptation Plans?",null,null,"19.3 - PES (2011) 10"]
[null,"Note (1): Departments can find details of their adaptation plans here: http://www.defra.gov.uk/environment/climate/government/departmental-adaptation-plans/",null,null,"19.4 - PES (2011) 10"]
[null,"Note (2): Departments should also look at HMT’s Green Book guidance in relation to climate change adaptation: \nhttp://www.hm-treasury.gov.uk/green_book_guidance_environment.htm\n",null,null,"19.5 - PES (2011) 10"]
[null,"(d) (for departments), has the department reported on the steps that it's taken at official level to ensure that consideration of the long term needs of the economy, society and the natural environment that  is central to their operations, procurement and policy development?",null,null,"20.2 - PES (2011) 10"]
[null,"Note: This reporting should include for example: the internal governance and assurance processes that a department has in place to support delivery of this mainstreaming commitment (i.e. does SD feature in programme and project gateway reviews); training, tools and guidance for policy makers on SD; use of sound evidence in policy making; evidence that SD thinking has informed business plan development and advice to Ministers; examples of where policy development has been challenged and informed where appropriate through consultation and stakeholder engagement",null,null,"20.2 - PES (2011) 10"]
[null,"(e ) (for departments), has the department  report on the steps that they have taken at official level to achieve rural proofing of all policies. This should include:",null,{"$f":"IF((AND(D197<>\"no\",D198<>\"no\",D199<>\"no\",D211<>\"no\",D212<>\"no\",D213<>\"no\",D214<>\"no\",D216<>\"no\")),\"\",\"no\")","v":""},"21.1 - PES (2011) 10"]
[null,"(i) internal arrangements and processes to ensure that rural impacts are understood and addressed?",null,null,"21.1 - PES (2011) 10"]
[null,"(ii) evidence of these impacts being reflected in business plan development?",null,null,"21.1 - PES (2011) 10"]
[null,"(iii) examples of policy development that demonstrate good practice in Rural Proofing?",null,null,"21.1 - PES (2011) 10"]
[null,"(iv) forward looking commitments for improving performance next year?",null,null,"21.1 - PES (2011) 10"]
[null,"Note: The Government expects that all policies should be Rural Proofed to ensure that the needs and interests of rural people, communities and businesses are properly considered in their development and implementation",null,null,"21.2 - PES (2011) 10"]
[null,"Employees and social and community issues",null,{"$f":"IF((AND(D204<>\"no\",D205<>\"no\")),\"\",\"no\")","v":""}]
["A1.15","Have the following Disclosures been made in respect of Employees and social and community issues?",null,{"$f":"IF((AND(D204<>\"no\",D205<>\"no\",D206<>\"no\",D208<>\"no\",D209<>\"no\",D210<>\"no\",D211<>\"no\",D212<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) information about the entity's employees, its policies on employee matters and the effectiveness of those policies?",null,null,"CA § 417 (5) (b) (ii)\nRS paras 28 (b) and 29"]
[null,"(b) information about social and community issues, including the entity's policies on such issues and the effectiveness of those policies?",null,null,"FReM 5.2.8 d)\nCA § 417 (5) (b) (iii)\nRS paras 28 (c) and 29"]
[null,"Key relationships",null,{"$f":"IF((AND(D208<>\"no\",D210<>\"no\",D211<>\"no\")),\"\",\"no\")","v":""}]
[null,"Have the following Disclosures been made in respect of Key Relationships?",null,{"$f":"IF((AND(D208<>\"no\",D209<>\"no\",D210<>\"no\",D212<>\"no\",D213<>\"no\",D214<>\"no\",D216<>\"no\",D217<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) information about persons with whom the entity has contractual or other arrangements which are essential to the business of the entity?",null,null,"CA § 417 (5) (c)\nRS para 28 (d)"]
[null,"Note: such information about a person need not be disclosed where the disclosure would, in the opinion of senior management, be seriously prejudicial to that person and contrary to the public interest.",null,null,"CA § 417 (11) "]
[null,"(b) the key relationships with stakeholders that might affect the entity's long-term position?",null,null,"RS paras 27 (c) and 57-58"]
[null,"(c) a description of dividend returns (such as those on Public Dividend Capital), or, where appropriate, other receipts from or returns to stakeholders?",null,null,"CA § 416 (3)\nRS paras 28 (e) and 59"]
[null,"Statement on information not disclosed",null,{"$f":"IF((AND(D213<>\"no\")),\"\",\"no\")","v":""}]
["A1.16","(a) where the business review does not contain the information required by CA § 417 (5) (b) (i), (ii) and (iii) and (c) (A1.5 (k), (m), (n) and (o) respectively), a statement of which information is not contained?",null,null,"CA § 417 (5) (c)"]
[null,"Key performance indicators",null,{"$f":"IF((AND(D216<>\"no\",D217<>\"no\",D219<>\"no\",D230<>\"no\")),\"\",\"no\")","v":""}]
[null,"Have the following Disclosures been made in respect of KPIs?",null,{"$f":"IF((AND(D216<>\"no\",D217<>\"no\",D218<>\"no\",D219<>\"no\",D220<>\"no\",D221<>\"no\",D222<>\"no\",D223<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) an analysis using financial key performance indicators?",null,null,"CA § 417 (6) (a)\nRS paras 38-40"]
[null,"(b) where appropriate, analysis using other key performance indicators, including information relating to environmental matters and employee matters?",null,null,"CA § 417 (6) (b)\nRS paras 38-40 and 41-42"]
[null,"Note: “key performance indicators” means factors, both financial and non-financial, by reference to which the development, performance or position of the entity's business can be measured effectively.",null,null,"CA § 417 (6)\nRS para 3 "]
[null,"(c) (departments excepted) where Key Performance Indicators (KPI) are disclosed :",null,{"$f":"IF((AND(D220<>\"no\",D221<>\"no\",D222<>\"no\",D223<>\"no\",D224<>\"no\",D225<>\"no\",D226<>\"no\",D227<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) information to allow stakeholders to understand each KPI?",null,null,"RS para 75"]
[null,"(ii) the definition of the KPI and its calculation method?",null,null,"RS para 76"]
[null,"(iii) the purpose of the KPI?",null,null,"RS para 76"]
[null,"(iv) the source of underlying data, and where relevant, an explanation of any assumptions?",null,null,"RS para 76"]
[null,"(v) quantification or commentary on future targets?",null,null,"RS paras 76 and 77"]
[null,"(vi) where information from the financial statements has been adjusted for inclusion in the Management Commentary, the fact that this has been done and a reconciliation of the amounts?",null,null,"RS para 76"]
[null,"(vii) where available, corresponding amounts for the previous financial year?",null,null,"RS para 76"]
[null,"(viii) any changes to KPIs and the calculation method used compared to previous financial years?",null,null,"RS para 76"]
[null,"Note (1): in reporting on KPIs, central government entities other than departments should report progress against those targets agreed with the Minister and normally promulgated by means of a parliamentary question. ",null,null,"FReM 5.2.11"]
[null,"Note (2): in disclosing information relating to the achievement of financial targets based on a return on capital employed, reporting entities should use the definitions of “return” and “capital employed” as agreed in their Treasury Minute or other document rather than those given in RS IG example 1.",null,null,"FReM 5.2.11"]
[null,"(d) where a quantified measure, other than a KPI, is included:",null,{"$f":"IF((AND(D232<>\"no\",D231<>\"no\")),\"\",\"no\")","v":""},"RS para 78"]
[null,"(i) the definition of the measure and its calculation method?"]
[null,"(ii) where available, the corresponding amount for the previous financial year?"]
[null,"Other matters",null,{"$f":"IF((AND(D235<>\"no\",D236<>\"no\",D237<>\"no\",D238<>\"no\")),\"\",\"no\")","v":""}]
["A1.17","Have the following Disclosures been made in respect of Other Matters?",null,{"$f":"IF((AND(D236<>\"no\",D235<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) where appropriate, references to, and additional explanations of, amounts included in the entity's financial statements? ",null,null,"CA § 417 (8)\nRS paras 13 -15"]
[null,"(b) where amounts from the financial statements have been adjusted for inclusion in the Management Commentary, the fact that this has been done and a reconciliation of the amounts?",null,null,"RS para 15"]
[null,"(c) useful financial and non-financial information about the business and its performance that is not reported in financial statements but which, in the judgment of senior management, might be relevant to the evaluation of past results and assessment of future prospects?",null,null,"RS para 14"]
[null,"(d) any other matters considered by senior management to be relevant?",null,null,"RS para 28 (f)"]
[null,"Note: neither CA nor RS requires disclosure of information about impending developments or matters in the course of negotiation where the disclosure would, in the opinion of senior management, be seriously prejudicial to the interests of the entity.",null,null,"CA § 417 (10)\nRS para 79"]
[null,"(e ) (for departments) examples of how they are delivering on the Government's commitment to produce less regulation, better regulation and regulation as a last resort, including information about department's progress, relating to both domestic and European legislation, on the following",null,null,"15.1 - PES (2011) 10"]
[null,"(i) One-in, One-out: provide balance of INs and OUTs (net cost to business and number of new/ removed regulations) over past year",null,null,"15.1 - PES (2011) 10"]
[null,"(ii) Red Tape Challenge: outline progress made in bringing forward proposals to remove or reform regulation through the Red Tape Challenge process",null,null,"15.1 - PES (2011) 10"]
[null,"(iii) Sunsetting Regulations: provide a summary of statutory reviews planned or carried out.",null,null,"15.1 - PES (2011) 10"]
[null,"(iv) Impact Assessment: outline proportion of Impact Assessments assessed as “fit for purpose” by the Regulatory Policy Committee. ",null,null,"15.1 - PES (2011) 10"]
[null,"(v) Alternatives to regulation: provide examples of where departments have, or are planning to, implement alternatives to regulation.",null,null,"15.1 - PES (2011) 10"]
[null,"(iv) EU regulations: provide examples of where departments have (a) used evidence to shape EU policies and (b) tackled gold-plating",null,null,"15.1 - PES (2011) 10"]
["A1.18","In addition to the requirements of the RS, has the following information been included in the Management Commentary:",null,{"$f":"IF((AND(D248<>\"no\",D259<>\"no\",D262<>\"no\",D265<>\"no\")),\"\",\"no\")","v":""}]
[null,"for departments only:",null,{"$f":"IF((AND(D249<>\"no\",D250<>\"no\",D251<>\"no\",D253<>\"no\",D254<>\"no\",D255<>\"no\",D257<>\"no\",D258<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the financing implications of significant changes in the department’s objectives and activities, its investment strategy and its long-term liabilities (including significant provisions and PFI and other leasing contracts) in the light of the department’s spending review settlement, where applicable?",null,null,"FReM 5.2.8 c)\nCA § 417 (5) (a)"]
[null,"(b) progress against  those key performance indicators?",null,null,"FReM 5.2.11"]
[null,"(c) a comparison of outturn against Estimate, with detailed explanations of the causes of significant variances where applicable?",null,null,"FReM 5.2.12 a) and 3.2.3"]
[null,"Note: there is no current guidance on the meaning of significant in this context. Guidance in Government Accounting 2000 required an explanation for any variance exceeding the greater of 10% or £500k, and that this criterion should be applied against each section (line) within a Request for Resources and against each individual component of the resource to cash reconciliation note.  It also required an explanation of all Excess Votes, regardless of the level of variation. Although Government Accounting 2000 is no longer extant, it would appear appropriate to continue to apply this guidance in the absence of anything else.",null,null,"[GA Annex 12.1 para 3]"]
[null,"(d) a detailed explanation of any Excess Votes incurred?",null,null,"FReM 3.2.3"]
[null,"(e) a description of the reporting entities within the departmental accounting boundary?",null,null,"FReM 5.2.12 c)"]
[null,"(f) the names of any public sector bodies outside the boundary for which the department had lead policy responsibility in the year, together with a description of their status (e.g. trading fund or public corporation)?",null,null,"FReM 5.2.12 d)"]
[null,"Note: From autumn 2012, the Cabinet Office will produce a comprehensive annual Public Bodies directory providing details of NDPBs and similar public bodies. This information will be published online.  Departments should make a reference to this publication in the Annual Report and Accounts.",null,null,"17.1 - 17.2 - PES (2011) 10"]
[null,"(g) a description of the departmental reporting cycle, including an outline of the matters covered in the spring Departmental Report, in the Estimates, and in the Autumn Performance Report, and information about how readers can obtain these documents?",null,null,"FReM 5.2.12 e)"]
[null,"(h) commentary on the department’s significant remote contingent liabilities (i.e. those that are disclosed under Parliamentary reporting requirements and not under IAS 37) to enable the reader to understand their nature and what steps the department is taking to minimise the risk of their crystallising?",null,null,"FReM 5.2.12 f)"]
[null,"for executive agencies that are not whole departments, trading funds and NDPBs only:",null,{"$f":"IF((AND(D260<>\"no\",D261<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) a note that the accounts have been prepared under a direction issued by [relevant authority] under [reference to appropriate legislation]?",null,null,"FReM 5.2.12 g)"]
[null,"(j) a brief history of the entity and its statutory (or equivalent) background?",null,null,"FReM 5.2.12 h)"]
[null,"primarily for NDPBs:",null,{"$f":"IF((AND(D263<>\"no\")),\"\",\"no\")","v":""}]
[null,"(k) an explanation of the adoption of the going concern basis where this might be called into doubt?",null,null,"FReM 5.2.12 i)"]
[null,"Note: an example is where there are significant net liabilities that will be financed from resources voted by Parliament (e.g. grant-in-aid) in the future. See also B8.",null,null,"FReM 5.2.12 i)"]
[null,"for all entities:",null,{"$f":"IF((AND(D266<>\"no\",D270<>\"no\",D268<>\"no\",D274<>\"no\",D275<>\"no\",D278<>\"no\")),\"\",\"no\")","v":""}]
[null,"(l) an indication of how pension liabilities are treated and a reference to the statements of the relevant pension scheme?  ",null,null,"FReM 5.2.12 j)"]
[null,"Note: a cross-reference to the accounting policy note in the accounts and the remuneration report will normally be sufficient. ",null,null,"FReM 5.2.12 j)"]
[null,"(m) details of company directorships and other significant interests held by Board members which may conflict with their management responsibilities?",null,null,"FReM 5.2.12 k)"]
[null,"Note: where a Register of Interests that is open to the public is maintained, disclosure may be limited to how access to the information in that Register may be obtained.",null,null,"FReM 5.2.12 k)"]
[null,"(n) information regarding the disclosure of the remuneration paid to the auditors for any non-audit work undertaken by the auditors as required by Regulations made under Section 494 of the Companies Act 2006?",null,null,"FReM 5.2.12 l)"]
[null,"Note (1): Section 494, as effected by SI 2008/489, requires the separate disclosure of the remuneration receivable by the entity's auditor for auditing the financial statements, and for supplying other services to the entity (and its associates). We expect that for our clients other services will comprise only 'non-audit work' as discussed in Note (2) below, and therefore the requirement to disclose remuneration for other services by type as specified in Schedule 2 of SI 2008/489 is likely to be met by the simple disclosure of the remuneration for this work. SI 2008/489 includes regulations covering the disclosure of remuneration in the form of benefits in kind, and the disclosure of services provided by associates of the entity's auditor to the entity (or its associates, including an associated pension scheme). Where the entity or the auditor considers that these regulations might be applicable, the auditor should consult FAPQ. ",null,null,"CA § 494\nSI 2007/3495 Sch 4 para 11\nSI 2008/489 Regulation 5 and Sch 2 "]
[null,"Note (2): non-audit work has been interpreted as including those services over which the entity has discretion over who to appoint. Thus, it would not include other statutory activities not related to the audit of the entity's financial statements (for example, value for money reports or PSA validation exercises)."]
[null,"Note (3): the regulations in SI 2008/489 specify disclosure in the notes to the financial statements, although the FReM requirement relates to the Management Commentary. The audit fee should be disclosed in accordance with FReM 5.4.36 (see D3.6). The entity and the auditor should consider how best to meet these requirements without unnecessary duplication. ",null,null,"FReM 5.2.12 l) and 5.4.36\nSI 2008/489 Regulation 5 "]
[null,"(o) sickness absence data?",null,null,"FReM 5.2.12 m)"]
[null,"(p) where the entity is a Public Sector Information Holder, a statement that it has complied with the cost allocation and charging requirements set out in HM Treasury and Office of Public Sector Information guidance?",null,null,"FReM 5.2.12 n)"]
[null,"Note (1): in the case of Westminster departments and other entities, the Treasury Officer of Accounts team should be consulted where the entity seeks an exemption from the iFReM requirements on the grounds of commercial sensitivity.",null,null,"iFReM 5.2.12 n)"]
[null,"Note (2): this statement is also required in respect of the disclosure of fees and charges information required by FReM 5.4.29 (see I3.5). The entity and the auditor should consider how best to meet these requirements and determine the most appropriate disclosure of the statement. Depending on the materiality of this information, we do not think that duplication of this statement in the annual report and accounts is helpful.",null,null,"FReM 5.2.12 n), 5.4.29 and 5.4.30"]
[null,"(q) personal data related incidents?",null,null,"FReM 5.2.12 o)"]
["A1.19","Where the entity holds extensive estates, has the following information been included in the Management Commentary:",null,{"$f":"IF((AND(D280<>\"no\",D281<>\"no\",D282<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the entity's estate management strategies?",null,null,"FReM 6.2.8 g)"]
[null,"(b) the indicative alternative use values provided by the valuer as part of the routine valuation work?",null,null,"FReM 6.2.8 g)"]
[null,"(c) what the indicative alternative use values mean in terms of the entity's estate management policy?",null,null,"FReM 6.2.8 g)"]
[null,"Complaints to the Parliamentary Ombudsman "]
["A1.20","Have the following Disclosures been made in respect of Complaints to the Parliamentary Ombudsman?",null,{"$f":"IF((AND(D291<>\"no\",D310<>\"no\",D311<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: In response to a recommendation from the Public Administration Select Committee, departments are required to publish information on complaints in their Annual Reports and Accounts",null,null,"22.1 - PES (2011) 10"]
[null,"(a) (for departments) Has the departments provided a clearly sign-posted section or sub-section on complaints on the department by the Parliamentary Ombudsman, including:",null,{"$f":"IF((AND(D293<>\"no\",D312<>\"no\",D313<>\"no\")),\"\",\"no\")","v":""},"22.2 - PES (2011) 10"]
[null,"(i) The number of complaints accepted for investigation by The Parliamentary Ombudsman in the year?",null,null,"22.2 - PES (2011) 10"]
[null,"(ii) - The number of investigations reported on by the Parliamentary Ombudsman in the year and the percentage of those reports where the complaint was",null,{"$f":"IF((AND(D295<>\"no\",D314<>\"no\",D315<>\"no\")),\"\",\"no\")","v":""},"22.2 - PES (2011) 10"]
[null,"i. upheld in full",null,null,"22.2 - PES (2011) 10"]
[null,"ii. upheld in part",null,null,"22.2 - PES (2011) 10"]
[null,"iii. not upheld",null,null,"22.2 - PES (2011) 10"]
[null,"(iii) The number of Ombudsman recommendations:",null,null,"22.2 - PES (2011) 10"]
[null,"i. complied with",null,null,"22.2 - PES (2011) 10"]
[null,"ii. not complied with",null,null,"22.2 - PES (2011) 10"]
[null,"(iv) made clear the financial year that the data covers as the Ombudsman’s timescales may be different to the timescale covered by the other required information in this reporting round?",null,null,"22.2 - PES (2011) 10"]
[null,"(v) set the numbers above in context by providing one or two short general paragraphs on complaints more widely?",null,null,"22.2 - PES (2011) 10"]
[null,"Note: It is for departments to decide what content to include here but, for example, it may include a statement on the department’s approach or procedures for dealing with complaints, the overall numbers of complaints dealt with and the cost to the department of doing so, together with any contact information or supplementary data to that taken from the Ombudsman’s latest published report.  It is particularly important to include information which demonstrates how the department has learnt from complaints",null,null,"22.2 - PES (2011) 10"]
[null,"Protocols on presentation of data",null,null,"23 - PES (2011) 10"]
[null,"Note: (for departments) Expenditure figures will normally be presented in nominal terms. ",null,null,"23.1 - PES (2011) 10"]
["A1.20","(a) Where figures in real terms have been included, has the latest available series for the GDP deflator been used?",null,null,"23.1 - PES (2011) 10"]
[null,"Note: Departments should not publish assumptions about future price/pay movements in particular areas. In the case of pay, the publication of future staffing and pay plans would reveal the pay assumptions of departments and could compromise pay negotiations",null,null,"23.1 - PES (2011) 10"]
[null,"Other information in the public interest"]
[null,"Note (1): Departments should publish any further information in which there is public interest, or which is necessary to ensure accurate, transparent, and meaningful reporting",null,null,"24.1 - PES (2011) 10"]
[null,"Note (2): Departments will need to use their own judgement on exactly what this involves, taking into account the views of stakeholders (including Parliament and in particular the relevant Select Committee). ",null,null,"24.1 - PES (2011) 10"]
["A1.21","(a) Where the Department has disclosed this information, have they included, for example, areas such as :",null,{"$f":"IF((AND(D315<>\"no\",D331<>\"no\",D332<>\"no\")),\"\",\"no\")","v":""},"24.1 - PES (2011) 10"]
[null,"(i) Numbers of Senior Civil Service staff by pay band;",null,null,"24.1 - PES (2011) 10"]
[null,"(ii) Performance in responding to correspondence from the public;",null,null,"24.1 - PES (2011) 10"]
[null,"(iii) Recruitment practice;",null,null,"24.1 - PES (2011) 10"]
[null,"(iv) Health and Safety reporting",null,null,"24.1 - PES (2011) 10"]
[null,"Note: departments are reminded of the commitment under the Revitalising Strategy for health and safety in the workplace to summarising health and safety performance in annual reports);",null,null,"24.1 - PES (2011) 10"]
[null,"(v) Publicity and advertising",null,null,"24.1 - PES (2011) 10"]
[null,"(vi) Details of sponsorship agreements over £5,000",null,null,"24.1 - PES (2011) 10"]
[null,"Note: (Sponsorship is defined as “The payment of a fee or payment in kind by a company in return for the rights of public association with an activity, item, person or property for mutual commercial benefit”. The outline parameters for sponsor involvement in the public sector are: companies’ support should be seen as adding significant benefit to an existing government message or campaign; there should be no overt commercial advantage to the sponsor in terms of the direct sale of products or brands as a result of their association with the government; the project should not be entirely dependent on sponsorship support for its funding.)",null,null,"24.1 - PES (2011) 10"]
[null,"Reconciliation of resource expenditure between Estimates, Accounts and Budgets ",null,{"$f":"IF((AND(D315<>\"no\")),\"\",\"no\")","v":""}]
["A1.22","For departments preparing accounts under the Government Resources and Accounts Act 2000 or the Government Resources and Accounts Act (Northern Ireland) 2001, has a reconciliation of resource expenditure between Estimates, Accounts and Budgets, in the format prescribed by the FReM, been included in the Annual Report? ",null,null,"FReM 5.2.12 b) and 2.4.8"]
[null,"Note (1): the format, adapted from the reconciliation included in the Notes to the Main Estimate, is shown after paragraph 5.2.11 of the FReM.",null,null,"FReM 5.2.11 b)"]
[null,"Note (2): this reconciliation should disclose the outturn against each of the line entries: thus the Net Resource Outturn (Estimates) will be Net total resources outturn figure on the Statement of Parliamentary Supply; the Net Operating Cost (Accounts) figure will be the Net Operating Cost figure on the Statement of Comprehensive Net Expenditure; and the Resource Budget Outturn (Budget) figure will be the outturn calculated on the same basis as the Resource Budget (Budget) in the Estimates. It is not intended that the figures per the Estimates are shown, though they can be.  "]
[null,"Statement as to disclosure to auditors",null,{"$f":"IF((AND(D319<>\"no\")),\"\",\"no\")","v":""}]
["A1.23","Has a statement on disclosure of relevant audit information to the entity's auditors been included in the annual report?",null,null,"FReM 5.2.2\nCA § 418 (2)"]
[null,"Note: to comply with CA section 418, the annual report must contain a statement to the effect that: \n(a) so far as the AO (or equivalent) is aware, there is no relevant audit information of which the entity's auditors are unaware, and\n(b) the AO (or equivalent) has taken all the steps that s/he ought to have taken to make him/herself aware of any relevant audit information and to establish that the entity's auditors are aware of that information.“Relevant audit information” means information needed by the entity's auditor in connection with preparing the audit report.",null,null,"CA § 418 (2) and (3)"]
[null,"Remuneration report",null,{"$f":"IF((AND(D324<>\"no\",D336<>\"no\",D354<>\"no\",D355<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note (1): section 420 of the Companies Act 2006 requires the preparation of a remuneration report containing certain information about directors’ remuneration in accordance with the requirements of section 421 as provided by Statutory Instrument 2008 No. 410 (SI 2008/410) Schedule 8. SI 2008/410 identifies some information as subject to audit, which will be referred to in the audit opinion. Reporting entities covered by the requirements of the FReM should include information under the headings in SI 2008/410 to the extent that they are relevant.",null,null,"FReM 5.2.18 and 5.2.19\nCA §§ 420 and 421"]
[null,"Note (2): references in the legislation to ‘directors’ are interpreted in FReM 5.2.6 (see A1.3 (a) - (d) and Note).  ",null,null,"FReM 5.2.17"]
["A1.24","Has the following information been included in the remuneration report:",null,{"$f":"IF((AND(D327<>\"no\",D325<>\"no\",D328<>\"no\",D329<>\"no\",D330<>\"no\",D331<>\"no\",D335<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the policy on the remuneration of senior managers for current and future years? ",null,null,"FReM 5.2.20 a)\nSI 2008/410 Sch 8 para 3 (1)"]
[null,"Note:  in most cases it will be sufficient to refer to the work and recommendations of the Senior Salaries Review Body in the statement of policy on the remuneration of directors for the current and future years",null,null,"FReM 5.2.20 a)"]
[null,"(b) details of the membership of the remuneration committee?",null,null,"SI 2008/410 Sch 8 para 2"]
[null,"(c) the methods used to assess whether performance conditions were met, why they were chosen, and if relevant, why they involved comparison with outside organisations?",null,null,"SI 2008/410 Sch 8 para 3 (2)"]
[null,"(d) the relative importance of the proportion of remuneration which is (or is not) subject to performance conditions?",null,null,"SI 2008/410 Sch 8 para 3 (3)"]
[null,"(e) a summary and explanation of policy on duration of contracts, and notice periods and termination payments?",null,null,"SI 2008/410 Sch 8 para 3 (4)"]
[null,"(f) details of the service contract for each senior manager who has served during the year including:",null,{"$f":"IF((AND(D332<>\"no\",D333<>\"no\",D334<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) date of the contract, the unexpired term, and details of the notice period?",null,null,"SI 2008/410 Sch 8 para 6 (1) (a)"]
[null,"(ii) provision for compensation for early termination?",null,null,"SI 2008/410 Sch 8 para 6 (1) (b)"]
[null,"(iii) other details sufficient to determine the entity’s liability in the event of early termination?",null,null,"SI 2008/410 Sch 8 para 6 (1) (c)"]
[null,"(g) any significant awards in respect of early termination made to past senior managers?",null,null,"SI 2008/410 Sch 8 para 6 (2) and para 15"]
["A1.25","Has the following information been disclosed in the remuneration report:",null,{"$f":"IF((AND(D337<>\"no\",D344<>\"no\",D350<>\"no\",D352<>\"no\",D353<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) salaries for each (named) senior manager who served during the year in tabular form, including:",null,{"$f":"IF((AND(D341<>\"no\",D342<>\"no\",D343<>\"no\",D338<>\"no\")),\"\",\"no\")","v":""},"SI 2008/410 Sch 8 para 7 (4)"]
[null,"(i) salaries (in bands of £5,000 for officials and actual amounts for ministers)?",null,null,"FReM 5.2.20 b)\nSI 2008/410 Sch 8 para 7 (1) (a) - (c)"]
[null,"(ii) Performance pay or bonuses payable separately reported from salaries, in bands of £5000?",null,null,"FReM 5.2.20 b)"]
[null,"Salary and allowances covers both pensionable and non-pensionable amounts and includes, but may not necessarily be confined to: gross salaries; overtime; reserved rights to London Weighting or London allowances, recruitment and retention allowances; private-office allowances or other allowances to the extent that they are subject to UK taxation and any ex-gratia payments. It does not include amounts which are a reimbursement of expenses directly incurred in the performance of an individual's duties. Performance pay or bonuses payable should be separately reported from salaries, in bands of £5000. For ministers, only the salary payable in respect of their role as minister of the department should be shown",null,null,"FReM 5.2.20 b)"]
[null,"(iii) the nature and estimated value of non-cash benefits (benefits in kind) (to the nearest £100)?",null,null,"SI 2008/410 Sch 8 para 7 (3) and (1) (e)\nFReM 5.2.20 d)"]
[null,"(iv) where a payment for compensation on early retirement or the loss of office (paid or receivable) has been made under the terms of an approved Compensation Scheme, the fact that such a payment has been made, a description of the compensation payments and details of the amounts paid?",null,null,"FReM 5.2.20 c)\nSI 2008/410 Sch 8 para 7 (1) (d)"]
[null,"(v)  the total of all the above for the current and previous year?",null,null,"SI 2008/410 Sch 8 para 7 (1) (f) and (2)"]
[null,"(b) with respect to pensions for each (named) senior manager who served during the year, including those in defined benefit schemes:",null,{"$f":"IF((AND(D345<>\"no\",D346<>\"no\",D347<>\"no\",D348<>\"no\",D349<>\"no\")),\"\",\"no\")","v":""},"FReM 5.2.20 f)"]
[null,"(i) the real increase in the accrued pension benefits during the reporting year in the pension and (where applicable) related lump sum at age 60 (ministers: age 65), in bands of £2,500?",null,null,"SI 2008/410 Sch 8 para 13 (2) (a) (i)"]
[null,"(ii) the value of the accrued pension benefits at the end of the reporting year and (where applicable) the related lump sum at age 60 (ministers: age 65), in bands of £5,000?",null,null,"SI 2008/410 Sch 8 para 13 (2) (a) (ii)"]
[null,"(iii) the value of the cash equivalent transfer value at the beginning of the reporting year, to the nearest £1,000?",null,null,"SI 2008/410 Sch 8 para 13 (2) (c)"]
[null,"(iv) the value of the cash equivalent transfer value at the end of the reporting year, to the nearest £1,000?",null,null,"SI 2008/410 Sch 8 para 13 (2) (b)"]
[null,"(v) the real increase in the cash equivalent transfer value during the reporting year, to the nearest £1,000?",null,null,"SI 2008/410 Sch 8 para 13 (2) (d)"]
[null,"(c) where the senior manager has a partnership pension account (or is a member of a money-purchase scheme), the employer’s contribution to the account or scheme?",null,null,"FReM 5.2.20 f)\nSI 2008/410 Sch 8 para 13 (3) "]
[null,"Note: in these circumstances, the disclosures above in respect of accrued pension benefits and CETVs ((b) (i) to (v)) will not apply.",null,null,"FReM 5.2.20 f)"]
[null,"(d) details of compensation payable to former senior managers?",null,null,"SI 2008/410 Sch 8 para 15"]
[null,"(e) details of amounts paid to or receivable by third parties making available the services of a senior manager?",null,null,"SI 2008/410 Sch 8 para 16"]
["A1.26","Have the disclosures under A1.25 (a) - (e) been clearly annotated within the remuneration report as being subject to audit?",null,null,"FReM [no ref.- Chapter 5 page 6]\nSI 2008/410 para 11"]
["A1.27","Where non-disclosure of information under A1.24 and A1.25 has been agreed, has the fact that the disclosure has been omitted been disclosed?",null,null,"FReM 5.2.19"]
[null,"Note: there is a presumption that information about named individuals will be given in all circumstances. Non-disclosure is acceptable only where publication would:\n(a) prejudice the rights, freedom or legitimate interest of the individual; or\n(b) cause or be likely to cause substantial damage or substantial distress to the individual or another, and that damage or distress would be unwarranted, which for entities covered by the requirements of the FReM include grounds of national security or putting an individual at risk if his or her name is disclosed.  \nIn other cases, it would be for the staff member to make a case for non-disclosure, which should be considered by the employer on a case-by-case basis.  ",null,null,"FReM 5.2.19"]
["A1.28","Has the entity disclosed the median remuneration of the reporting entity’s staff and the ratio between this and the mid-point of the banded remuneration of the highest paid director, whether or not this is the Accounting Officer or Chief Executive?",null,null,"FReM 5.2.20 ('e)"]
[null,"Note (1) Disclosure of 2010-11 comparatives is encouraged, unless reporting entities consider it impracticable. Comparative information in future reporting periods is required",null,null,"Hutton Review of Fair Pay - Implementation guidance"]
[null,"Note (2):  The median remuneration of the reporting entity’s staff is the total remuneration of the staff member(s) lying in the middle of the linear distribution of the total staff, excluding the highest paid director.",null,null,"Hutton Review of Fair Pay - Implementation guidance"]
[null,"Note (3) The calculation must be based on the full-time equivalent staff of the reporting entity at the reporting period end date on an annualised basis.",null,null,"FReM 5.2.20 (e)"]
["A1.29","As noted in A1.10 above, and in accordance with the detailed requirments outlined in PES (2011) 10, has the entity disclosed information explaining the calculation, including the causes of significant variances where applicable?",null,null,"FReM 5.2.20 ('e) and 16.1 - 16.4 PES (2011) 10"]
[null,"Note (1): For departments, the calculation should exclude arm’s length bodies within the consolidation boundary. The calculation should not include staff employed by arm’s length bodies, as this may distort the disclosure where pay arrangements are made independently of departmental control, and the boundary should thus be limited to the department and agency. Whilst the median calculation should include employees within agencies of the department, the scope of the highest paid director is limited to the directors of the departmental group and does not include directors of the agencies, unless they are present on the departmental group management board.",null,null,"FReM 5.2.20 ('e) and\nHutton Review of Fair Pay - Implementation guidance"]
[null,"Note (2): The disclosure is intended to hold organisations to account for remuneration policy, and in particular, the remuneration of the highest paid director compared with the median remuneration of staff",null,null,"Hutton Review of Fair Pay - Implementation guidance"]
["A2","STATEMENT OF ACCOUNTING OFFICER'S RESPONSIBILITIES",null,{"$f":"IF((AND(D365<>\"no\",D367<>\"no\",D369<>\"no\")),\"\",\"no\")","v":""}]
["A2.1","Has the Accounting Officer or Chief Executive explained his/her/their responsibility for preparing the financial statements in a statement?",null,null,"FReM 5.1.1 b) and 5.3.2"]
[null,"Note: the statement that should be positioned after the annual report and before the Governance statement",null,null,"FReM 5.3.2"]
["A2.2","Has the statement followed an agreed and appropriate format? ",null,null,"FReM 5.3.2 and Annex 1"]
[null,"Note: a model Statement of Accounting Officer's Responsibilities is provided in FReM Annex 1.",null,null,"FReM Annex 1"]
["A2.3","Where a department has two or more Accounting Officers, does the statement explain the respective responsibilities of each additional Accounting Officer?",null,null,"FReM Annex 1"]
[null,"Note: a model Statement of Accounting Officer's Responsibilities for a department with a principal Accounting Officer and one or more additional Accounting Officers is provided in FReM Annex 1.",null,null,"FReM Annex 1"]
["A3","Governance Statement",null,{"$f":"IF((AND(D374<>\"no\",D375<>\"no\",D376<>\"no\",D378<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note 1: All reporting entities covered by the requirements of this Manual shall prepare a governance statement. Guidance on content is provided for specific sectors and jurisdictions governed by the Relevant Authorities - Managing Public Money, Scottish Public Finance Manual, Managing Public Money Northern Ireland, The Annual Governance Statement; Rough Guide for Practitioners (CIPFA Finance Advisory Network), Annual guidance issued by the Department of Health and Monitor. ",null,null,"FReM 5.3.3 "]
[null,"Note 2: Where a reporting entity includes in its published annual report and accounts financial statements relating to several reportable activities, the reporting entity need include only a single governance statement",null,null,"FReM 5.3.3 "]
["A3.1","Has a Governance Statement been included in the annual report and accounts?",null,null,"FReM 5.1.1 c) and 5.3.3"]
["A3.2","Have the particular circumstances in which the reporting entity operates been reflected in the statement, and the proforma adapted accordingly to ensure that the statement covers all the entity’s activities?  ",null,null,"FReM 5.3.3 and Annex 1"]
["A3.3","Where the financial statements in respect of a reportable activity are published separately from the accounts of the reporting entity, has a governance statement in respect of the reportable activity been prepared?",null,null,"FReM 5.3.4"]
[null,"Note: where a reporting entity includes in its published annual report and accounts financial statements relating to reportable activities, the reporting entity need include only a single governance statement.",null,null,"FReM 5.3.3 "]
["A3.4","Has the Accounting Officer (or Chief Executive) signed and dated the governance statement?",null,null,"FReM 5.3.5"]
[null,"Compliance with the Corporate Governance in Central Government Departments: Code of Good Practice (“The Code”)"]
[null,"Note: The enhanced departmental boards protocol is included within the code and sets out government policy that must be followed by ministerial departments. The code operates on a ‘comply or explain’ basis, whereby any deviation from the code’s requirements must be explained as part of the governance statement (the governance statement is required by the FReM; it appraises and evaluates the governance, risk and control arrangements deployed). ",null,null,"14.1 - PES (2011) 10"]
["A3.5","For each element of the code with which the entity is not fully complying (where the requirement is relevant to the entity) have the following disclosures been made?",null,{"$f":"IF((AND(D382<>\"no\",D383<>\"no\",D384<>\"no\",D385<>\"no\",D386<>\"no\")),\"\",\"no\")","v":""},"14.1 - PES (2011) 10"]
[null,"(i) Details of the principle or requirement that has not been fully met?",null,null,"14.1 - PES (2011) 10"]
[null,"(ii) a clear explanation of why compliance was not appropriate in this case?",null,null,"14.1 - PES (2011) 10"]
[null,"(iii) How the objectives of this element of the Code are being delivered by other means?",null,null,"14.1 - PES (2011) 10"]
[null,"Note: Further guidance on the governance statement can be found at draft Annex 3.1 to Managing Public Money, which will also help Accounting Officers explain and account for their responsibilities for local expenditure financed by central government grants",null,null,"14.2 - PES (2011) 10"]

{"sheet":"B - Presentation & Policies","index":3,"n_rows":286,"n_cols":6,"rows_kept":286,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'A - Annual Report'!B1","v":"FReM DISCLOSURE GUIDE 2011-12"},"Subsection applicable?","Response","Ref","Comments/links"]
[null,"SECTION B: PRESENTATION OF FINANCIAL STATEMENTS AND ACCOUNTING POLICIES",null,{"$f":"IF((AND(D3<>\"no\",D183<>\"no\",D115<>\"no\",D172<>\"no\",D92<>\"no\",D96<>\"no\",D99<>\"no\",D103<>\"no\",D249<>\"no\",D204<>\"no\",D193<>\"no\",D10<>\"no\",D216<>\"no\")),\"\",\"no\")","v":""}]
["B1","GENERAL",null,{"$f":"IF((AND(D4<>\"no\",D5<>\"no\",D6<>\"no\",D7<>\"no\",D8<>\"no\",D9<>\"no\")),\"\",\"no\")","v":""}]
["B1.1","Do the figures in the accounts agree with the adjusted consolidated trial balance?"]
["B1.2","Do the accounts cast and cross-cast?"]
["B1.3","Where figures in the prime statements are supported by notes, have they all been cross-referenced?"]
["B1.4","Do totals in the supporting notes agree exactly to the figures in the prime statements?"]
["B1.5","Have all figures appearing in other published accounts (e.g. Agency Accounts,  Resource Accounts) been cross-checked and agreed or reconciled?"]
["B1.6","Has any material irregularity been disclosed?"]
["B2","PRESENTATION OF FINANCIAL STATEMENTS",null,{"$f":"IF((AND(D11<>\"no\",D24<>\"no\",D49<>\"no\",D75<>\"no\",D84<>\"no\")),\"\",\"no\")","v":""}]
[null,"Components of financial statements",null,{"$f":"IF((AND(D12<>\"no\",D13<>\"no\")),\"\",\"no\")","v":""}]
["B2.1","Have the format and contents of the financial statements been prepared in accordance with the FReM?",null,null,"FReM 5.1"]
["B2.2","Have the following been included in the financial statements:",null,{"$f":"IF((AND(D14<>\"no\",D16<>\"no\",D15<>\"no\",D18<>\"no\",D19<>\"no\",D20<>\"no\",D17<>\"no\",D21<>\"no\",D22<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) (for departments only) a Statement of Parliamentary Supply?",null,null,"FReM 3"]
[null,"(b) (for departments and executive agencies) a Statement of Comprehensive Net Expenditure, (for NDPBs) either a Statement of Comprehensive Income or a Statement of Comprehensive Net Expenditure, or (for trading funds) a Statement of Comprehensive Income ?",null,null,"FReM 5.4.9 and 5.4.10\nIAS 1.10 (b)"]
[null,"(c) a statement of financial position as at the end of the period?",null,null,"FReM 5.4.12\nIAS 1.10 (a)"]
[null,"(d) a statement of cash flows for the period?",null,null,"FReM 5.4.19\nIAS 1.10 (d)"]
[null,"(e) a statement of changes in taxpayers' equity for the period?",null,null,"FReM 5.4.15\nIAS 1.10 (c) "]
[null,"(f) disclosure of financial information for operating segments for a minimum of comprehensive net expenditure, in a note to the accounts, as well as reconciliation between total reported segmental information and the financial information reported in note 2 to the accounts.",null,null,"FReM 5.4.25\nIAS 8"]
[null,"(g) notes disclosing, in summary, significant accounting policies?",null,null,"FReM 5.4.33\nIAS 1.10 (e)"]
[null,"(h) notes disclosing other explanatory information?",null,null,"FReM 5.4.34\nIAS 1.10 (e)"]
[null,"(i) where the entity applies an accounting policy retrospectively, makes a retrospective restatement of, or reclassifies, items in its financial statements, a statement of financial position as at the beginning of the earliest comparative period? ",null,null,"IAS 1.10 (f)"]
[null,"Note: other titles for the statements than those used in IAS 1 may be used. Each financial statement should be presented with equal prominence.",null,null,"IAS 1.10 and 1.11"]
[null,"Overall considerations",null,{"$f":"IF((AND(D25<>\"no\",D35<>\"no\",D47<>\"no\")),\"\",\"no\")","v":""}]
[null,"Fair presentation and compliance with IFRSs",null,{"$f":"IF((AND(D26<>\"no\",D32<>\"no\",D28<>\"no\",D31<>\"no\")),\"\",\"no\")","v":""}]
["B2.3","Have the financial statements given a true and fair view of the financial position, financial performance and cash flows of the entity?",null,null,"FReM 2.2.7, 2.2.10 and 2.2.14 a)\nIAS 1.15\nCA § 393"]
[null,"Note: references to ‘directors’ and ‘company’ in CA § 393 should be read to mean, respectively, the ‘Accounting Officer’ or other person who is required to approve financial statements and the ‘reporting entity or reportable activity’.",null,null,"FReM 2.2.9"]
["B2.4","Have additional disclosures been provided where compliance with the specific requirements in IFRSs is insufficient to enable users to understand the impact of particular transactions, other events and conditions on the entity's financial position and financial performance?",null,null,"FReM 2.2.10\nIAS 1.17 (c)"]
[null,"Note (1): the application of IFRSs, with additional disclosure where necessary, is presumed to result in financial statements that achieve a truthful and fair presentation. Truthful and fair presentation also requires the selection and application of accounting policies in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, and the presentation of information, including accounting policies, in a manner that provides relevant, reliable, comparable and understandable information.",null,null,"FReM 2.2.10 and 2.2.14 a)\nIAS 1.15 and 1.17"]
[null,"Note (2): inappropriate accounting treatments are not rectified either by disclosure of the accounting policies used, or by notes or explanatory material.",null,null,"FReM 2.2.10\nIAS 1.18"]
["B2.5","Have the financial statements complied with all the requirements of each applicable IFRS?\n",null,null,"FReM 2.2.10\nIAS 1.16"]
["B2.6","Where the financial statements comply with IFRSs, has this fact been disclosed?",null,null,"FReM 2.2.10\nIAS 1.16"]
[null,"Note (1): financial statements should not be described as complying with IFRSs unless they comply with all the requirements of each applicable IFRS (including, where an entity presents its financial statements in a currency that is different from its functional currency, the translation method set out in IAS 21.39 and 21.42). However, for entities subject to the FReM, the presentational currency should be the same as the functional currency (i.e. pounds sterling).",null,null,"FReM 2.2.10 and 11.3.13\nIAS 1.16\nIAS 21.55"]
[null,"Note (2): where an entity displays its financial statements or other financial information in a currency that is different from either its functional currency or its presentation currency and the requirements of IAS 21.55 are not met, it should:\n    (a) clearly identify the information as supplementary information \n          to distinguish it from the information that complies with IFRSs;\n    (b) disclose the currency in which the supplementary information\n          is displayed; and\n    (c) disclose the entity's functional currency and the method of \n         translation used to determine the supplementary information.",null,null,"IAS 21.57"]
[null,"Departures from compliance with IFRSs",null,{"$f":"IF((AND(D36<>\"no\",D41<>\"no\",D44<>\"no\")),\"\",\"no\")","v":""}]
["B2.7","In the extremely rare circumstances in which management concludes that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Framework, and where the relevant regulatory framework requires, or otherwise does not prohibit, such a departure, has the following been disclosed:",null,{"$f":"IF((AND(D37<>\"no\",D38<>\"no\",D39<>\"no\",D40<>\"no\")),\"\",\"no\")","v":""},"FReM 2.2.10 and 2.2.12\nIAS 1.19"]
[null,"(a) that management has concluded that the financial statements give a true and fair view of the entity’s financial position, financial performance and cash flows?",null,null,"IAS 1.20 (a)\nFReM 2.2.14 a)"]
[null,"(b) that the entity has complied with applicable IFRSs, except that it has departed from a particular requirement to achieve a truthful and fair presentation?",null,null,"IAS 1.20 (b)\nFReM 2.2.14 a)"]
[null,"(c) the title of the IFRS from which the entity has departed, the nature of the departure, including the treatment that the IFRS 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 the Framework, and the treatment adopted?",null,null,"IAS 1.20 (c)"]
[null,"(d) the financial impact of the departure on each item in the financial statements that would have been reported in complying with the requirement for each period presented?",null,null,"IAS 1.20 (d)"]
["B2.8","Where an entity has departed from a requirement of an IFRS in a prior period, and that departure affects the amounts recognised in the financial statements for the current period, has the following been disclosed: ",null,{"$f":"IF((AND(D42<>\"no\",D43<>\"no\")),\"\",\"no\")","v":""},"FReM 2.2.10 and 2.2.12\nIAS 1.21"]
[null,"(a) the title of the IFRS from which the entity has departed, the nature of the departure, including the treatment that the IFRS would require, the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Framework, and the treatment adopted?",null,null,"IAS 1.20 (c)"]
[null,"(b) the financial impact of the departure on each item in the financial statements that would have been reported in complying with the requirement for each period presented?",null,null,"IAS 1.20 (d)"]
["B2.9","In the extremely rare circumstances in which management concludes that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Framework, but the relevant regulatory framework prohibits departure from the requirement, has the following been disclosed:",null,{"$f":"IF((AND(D45<>\"no\",D46<>\"no\")),\"\",\"no\")","v":""},"FReM 2.2.10 and 2.2.12\nIAS 1.23"]
[null,"(a) the title of the IFRS in question, the nature of the requirement, 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 the Framework?",null,null,"IAS 1.23 (a)"]
[null,"(b) for each period presented, the adjustments to each item in the financial statements that management has concluded would be necessary to achieve a truthful and fair presentation?",null,null,"IAS 1.23 (b)\nFReM 2.2.14 a)"]
[null,"Basis of accounting",null,{"$f":"IF((AND(D48<>\"no\")),\"\",\"no\")","v":""}]
["B2.10","Have the financial statements, except for cash flow information, been prepared using the accrual basis of accounting?",null,null,"FReM 2.2.10\nIAS 1.27"]
[null,"Structure and content",null,{"$f":"IF((AND(D50<>\"no\",D61<>\"no\",D67<>\"no\")),\"\",\"no\")","v":""}]
[null,"Identification of financial statements",null,{"$f":"IF((AND(D51<>\"no\",D52<>\"no\",D53<>\"no\")),\"\",\"no\")","v":""}]
["B2.11","Have the financial statements been clearly identified, and distinguished from other information in the same published document?",null,null,"FReM 2.2.11\nIAS 1.49"]
["B2.12","Has each financial statement and note been clearly identified? ",null,null,"FReM 2.2.11\nIAS 1.51"]
["B2.13","Has the following information been prominently displayed, and repeated where it is necessary for a proper understanding of the information presented:",null,{"$f":"IF((AND(D54<>\"no\",D55<>\"no\",D56<>\"no\",D57<>\"no\",D58<>\"no\")),\"\",\"no\")","v":""},"FReM 2.2.11"]
[null,"(a) the name of the reporting entity or other means of identification and any change in that information from the preceding reporting period?",null,null,"IAS 1.51 (a)"]
[null,"(b) whether the financial statements cover the individual entity or a group of entities?",null,null,"IAS 1.51 (b)"]
[null,"(c) the date of the end of the reporting period or the period covered by the set of financial statements or notes?",null,null,"IAS 1.51 (c)"]
[null,"(d) the presentation currency, as defined in IAS 21 The Effects of Changes in Foreign Exchange Rates?",null,null,"IAS 1.51 (d)"]
[null,"(e) the level of rounding used in the presentation of figures in the financial statements?",null,null,"IAS 1.51 (e)"]
[null,"Note (1): all figures should be rounded to the nearest £000 as far as practicable."]
[null,"Note (2): for departments, resource outturn and the Net Cash Requirement must always be rounded upwards."]
[null,"Reporting period",null,{"$f":"IF((AND(D62<>\"no\",D63<>\"no\")),\"\",\"no\")","v":""}]
["B2.14","Have the financial statements been presented on an annual basis?",null,null,"IAS 1.36"]
["B2.15","When, in exceptional circumstances, the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year, has the following been disclosed:",null,{"$f":"IF((AND(D64<>\"no\",D65<>\"no\",D66<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the period covered by the financial statements?",null,null,"IAS 1.36"]
[null,"(b) the reason for using a longer or shorter period?",null,null,"IAS 1.36 (a)"]
[null,"(c) the fact that amounts presented in the financial statements are not entirely comparable?",null,null,"IAS 1.36 (b)"]
[null,"Other disclosures",null,{"$f":"IF((AND(D68<>\"no\",D72<>\"no\",D73<>\"no\")),\"\",\"no\")","v":""}]
["B2.16","Has the following been disclosed, either in the financial statements, or in information published with the financial statements: ",null,{"$f":"IF((AND(D69<>\"no\",D70<>\"no\",D71<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the domicile and legal form of the entity, and its country of incorporation and the address of its registered office (or principal place of business, if different from the registered office)?",null,null,"IAS 1.138 (a)"]
[null,"(b) a description of the nature of the entity’s operations and principal activities?",null,null,"IAS 1.138 (b)"]
[null,"(c) the name of the parent and the ultimate parent of the group?",null,null,"IAS 1.138 (c)"]
["B2.17","Has the legislative authority for producing the accounts been disclosed in the notes to the financial statements? ",null,null,"FReM 2.2.14 b) and 5.4.4 a)"]
["B2.18","Has the basis of preparation of the financial statements, as being in accordance with the FReM, been disclosed in the note on accounting policies?",null,null,"FReM 2.2.14 b) and 5.4.4 b)\nCA §§ 397 and 406"]
[null,"Note: the note on the basis of preparation should read as follows: \"the financial statements have been prepared in accordance with the [financial year] Government Financial Reporting Manual (FReM) issued by [the relevant authority].  The accounting policies contained in the FReM apply International Financial Reporting Standards as adapted or interpreted for the public sector context.  Where the FReM permits a choice of accounting policy, the accounting policy which is judged to be most appropriate to the particular circumstances of the [reporting entity] [reportable activity] for the purpose of giving a true and fair view has been selected.  The particular policies adopted [by the reporting entity] [for the reportable activity] are described below.  They have been applied consistently in dealing with items that are considered material to the accounts.”",null,null,"FReM 2.2.14 b)"]
[null,"Consolidation",null,{"$f":"IF((AND(D76<>\"no\",D82<>\"no\")),\"\",\"no\")","v":""}]
["B2.19","Departments shall prepare annual reports and consolidated financial statements (as defined in Chapter 5 of the FReM) covering all entities within their consolidation boundary. Executive NDPBs and trading funds shall prepare consolidated financial statements in accordance with the requirements of IAS 27, IAS 28 and IAS 31 without adaptation and interpretation.",null,null,"FReM 4.2.2"]
[null,"Note (1): The departmental boundary is similar to the concept of a group under generally accepted accounting practice, but is based on control criteria used by the Office for National Statistics to determine the sector classification of the relevant sponsored bodies. Except where legislation requires otherwise, executive non-departmental and similar public bodies that satisfy the IAS 27, IAS 28, IAS 31 and SIC 12 criteria for consolidation as subsidiary undertakings, associated undertakings or joint ventures will be accounted for in accordance with IAS 27, IAS 28 and IAS 31 only if they are designated for consolidation by order of the relevant authority under statutory instrument, which will reflect the ONS’s classification of an entity to the central government sector.",null,null,"FReM 4.2.3"]
[null,"Note (2): In addition to reportable activities, the following reporting entities are outside the departmental resource accounting boundary:\na) any body classified as a public corporation by the Office for National Statistics (which includes most trading funds);\nb) any body classified to the local government sector by the Office for National Statistics;\nc) NHS Trusts, NHS Foundation Trusts, and HSS Trusts not classified to the central government sector by the Office for National Statistics;\nd) any body classified to the private or rest of the world sectors by the Office for National Statistics.",null,null,"FReM 4.2.12"]
[null,"Note 3: The departmental resource accounting boundary will, therefore, include the following entities:\nstatements, including non-executive NDPBs such as Advisory NDPBs and Tribunal NDPBs;\nc) executive NDPBs or other public bodies that produce their own financial statements and which are classified by the Office for National Statistics to the central government sector; and\nd) Health bodies classified to central government by the Office for National Statistics.\na) Supply-financed agencies;\nb) non-agency parts of the department accounted for through the Supply process and other bodies whose expenditure is accounted for in separate financial",null,null,"FReM 4.2.13"]
["B2.20","Where the department has a formal investment in another public sector entity that does not meet the criteria for consolidation, has the department  reported this at historical cost, less any impairment following the guidance in chapter 11 of the FReM?",null,null,"FReM 4.2.4"]
["B2.21","Where the department has Investments in other entities have these been accounted for following the requirements of IAS 39 (as noted in chapter 9) of the FReM?",null,null,"FReM 4.2.4"]
["B2.22","For the purposes of applying the principles of consolidation has the department been classified as the parent entity in the departmental consolidation? ",null,null,"FReM 4.2.2"]
[null,"Note: The financial statements of all entities whose results are to be consolidated will generally have the same accounting reference date. The relevant authority will consider the treatment of non-coterminous reference dates if cases arise.",null,null,"FReM 4.2.5"]
[null,"Transfer of functions",null,{"$f":"IF((AND(D85<>\"no\",D86<>\"no\")),\"\",\"no\")","v":""}]
["B2.23","Have mergers or transfers of functions (commonly known as machinery of government changes) been merger accounted, by the restatement of comparative figures to include/eliminate the bodies or functions transferred, as if the new boundary had existed throughout the current and the prior period, and adjusted to achieve uniformity of accounting policies?",null,null,"FReM 4.2.15 and 4.2.17 - 19"]
["B2.24","Have the following details of each transfer of function to or from the entity during the financial period been disclosed:",null,{"$f":"IF((AND(D87<>\"no\",D88<>\"no\",D89<>\"no\",D90<>\"no\",D91<>\"no\")),\"\",\"no\")","v":""},"FReM 4.2.20 and 4.2.21"]
[null,"(a) a statement that the transfer has taken place?"]
[null,"(b) a brief description of the transferred function?"]
[null,"(c) the date of the transfer?"]
[null,"(d) the name of the other entity concerned?"]
[null,"(e) the effect (where material) on the accounts?"]
["B3","CONSISTENCY OF PRESENTATION",null,{"$f":"IF((AND(D93<>\"no\",D94<>\"no\")),\"\",\"no\")","v":""}]
["B3.1","Have all items in the financial statements been presented and classified as in the previous reporting period?",null,null,"FReM 2.2.10\nIAS 1.45  "]
["B3.2","Where the presentation and classification of items in the financial statements is not the same as in the previous reporting period, has this been a result of:\n     • a significant change in the nature of the operations of the entity \n       or a review of its financial statement presentation which \n       demonstrates that the change will result in a more appropriate \n       presentation of events or transactions; or\n     • a change in presentation required by an IFRS?",null,null,"FReM 2.2.10\nIAS 1.45 (a) (b)"]
[null,"Note: amounts presented for non-current assets or for the assets and liabilities of disposal groups classified as held for sale in the statements of financial position for prior periods should not be reclassified or re-presented to reflect the classification in the statement of financial position for the latest period presented.",null,null,"IFRS 5.40"]
["B4","MATERIALITY AND AGGREGATION",null,{"$f":"IF((AND(D97<>\"no\")),\"\",\"no\")","v":""}]
["B4.1","Has each material class of similar items been presented separately in the financial statements?",null,null,"FReM 2.2.10\nIAS 1.29"]
[null,"Note: Items of a dissimilar nature or function should be presented separately unless they are immaterial.",null,null,"FReM 2.2.10\nIAS 1.29"]
["B5","OFFSETTING",null,{"$f":"IF((AND(D100<>\"no\",D101<>\"no\")),\"\",\"no\")","v":""}]
["B5.1","Have all assets and liabilities been grossed up (i.e. not offset against each other), except where offsetting is required or permitted by an IFRS, or where offsetting reflects the substance of the transaction or other event?",null,null,"FReM 2.2.10\nIAS 1.32\nIAS 1.33 - 1.34"]
["B5.2","Have all items of income and expense been grossed up (i.e. not offset against each other) except where offsetting is required or permitted by an IFRS, or where offsetting reflects the substance of the transaction or other event?",null,null,"FReM 2.2.10\nIAS 1.32\nIAS 1.33 - 1.34"]
[null,"Note: gains and losses arising from a group of similar transactions may, where immaterial, be reported on a net basis, but where material should be reported separately. ",null,null,"FReM 2.2.10\nIAS 1.35"]
["B6","COMPARATIVE INFORMATION",null,{"$f":"IF((AND(D104<>\"no\",D106<>\"no\",D107<>\"no\",D108<>\"no\",D112<>\"no\")),\"\",\"no\")","v":""}]
["B6.1","Has comparative information been disclosed in respect of the previous period for all amounts reported in the financial statements, except where an IFRS permits or requires otherwise?",null,null,"FReM 2.2.11\nIAS 1.38"]
[null,"Note: this includes the amounts reported in the notes to the financial statements, so that, for example, a prior period note fully comparative to that reconciling the carrying amount of property, plant and equipment at the beginning and at the end of the current period (IAS 16.73 (e) - see E2.2) - i.e. a note reconciling the carrying amount of property, plant and equipment at the beginning and at the end of the previous period - is required, except where this is explicitly stated otherwise (e.g. IAS 37.84 in respect of provisions - see note to E17.1)."]
["B6.2","Has comparative information been included in narrative and descriptive information where it is relevant to an understanding of the current period’s financial statements?",null,null,"FReM 2.2.11\nIAS 1.38"]
["B6.3","Where the presentation or classification of items in the financial statements has been amended, have comparative amounts been reclassified, except where it is impracticable to do so?",null,null,"FReM 2.2.11\nIAS 1.41"]
["B6.4","For any reclassification of comparative information, has the following been disclosed:",null,{"$f":"IF((AND(D109<>\"no\",D110<>\"no\",D111<>\"no\")),\"\",\"no\")","v":""},"FReM 2.2.11"]
[null,"(a) the nature of the reclassification?",null,null,"IAS 1.41 (a)"]
[null,"(b) the amount of each item or class of items that is reclassified?",null,null,"IAS 1.41 (b)"]
[null,"(c) the reason for the reclassification?",null,null,"IAS 1.41 (c)"]
["B6.5","When it is impracticable to reclassify comparative amounts, has the entity disclosed:\n\n",null,{"$f":"IF((AND(D113<>\"no\",D114<>\"no\")),\"\",\"no\")","v":""},"FReM 2.2.11"]
[null,"(a) the reason for not reclassifying the amounts? ",null,null,"IAS 1.42 (a)"]
[null,"(b) the nature of the adjustments that would have been made if the amounts had been reclassified?",null,null,"IAS 1.42 (b)"]
["B7","ACCOUNTING POLICIES AND ESTIMATES",null,{"$f":"IF((AND(D117<>\"no\",D145<>\"no\",D122<>\"no\",D160<>\"no\",D162<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: the entity should consult the relevant authorities (through sponsoring bodies where appropriate) about any novel or contentious accounting policies it is considering adopting to reflect its specific circumstances.",null,null,"FReM 2.3.3 a)"]
[null,"Presentation of accounting policies",null,{"$f":"IF((AND(D118<>\"no\",D121<>\"no\")),\"\",\"no\")","v":""}]
["B7.1","Has the following been described in the summary of the significant of accounting policies in the notes to the financial statements:",null,{"$f":"IF((AND(D119<>\"no\",D120<>\"no\")),\"\",\"no\")","v":""},"FReM 5.4.33\nIAS 1.10 (e)"]
[null,"(a) the measurement basis (or bases) used in preparing the financial statements?",null,null,"IAS 1.117 (a)\nIFRS 7.21"]
[null,"(b) other accounting policies used that are relevant to an understanding of the financial statements, including any significant accounting policies not specifically required by IFRSs, but selected and applied in accordance with IAS 8?",null,null,"IAS 1.117 (b)\nIFRS 7.21\nIAS 1.121"]
["B7.2","Have the judgements, apart from those involving estimations (see IAS 1.125 - B7.7), 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, been disclosed in the summary of significant accounting policies or other notes?",null,null,"FReM 5.4.33\nIAS 1.122\nIAS 1.132"]
[null,"Changes in accounting policies",null,{"$f":"IF((AND(D124<>\"no\",D136<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: where an entity considers it necessary to adjust retrospectively for changes in accounting policies, they should first contact the relevant authority (through sponsoring bodies where appropriate) to ensure that the budgeting and Estimates implications have been properly considered.",null,null,"FReM 2.3.3 b)"]
["B7.3","Where initial application of an IFRS has an effect on the current period or any prior period, or would have such an effect except that it is impracticable to determine the amount of the adjustment, or might have an effect on future periods, has the following been disclosed:",null,{"$f":"IF((AND(D125<>\"no\",D126<>\"no\",D127<>\"no\",D128<>\"no\",D129<>\"no\",D130<>\"no\",D133<>\"no\",D134<>\"no\")),\"\",\"no\")","v":""},"FReM 2.3.2"]
[null,"(a) the title of the IFRS?",null,null,"IAS 8.28 (a)"]
["","(b) where applicable, that the change in accounting policy is made in accordance with its transitional provisions?",null,null,"IAS 8.28 (b)"]
[null,"(c) the nature of the change in accounting policy?",null,null,"IAS 8.28 (c)"]
[null,"(d) where applicable, a description of the transitional provisions?",null,null,"IAS 8.28 (d)"]
[null,"(e) where applicable, the transitional provisions that might have an effect on future periods?",null,null,"IAS 8.28 (e)"]
[null,"(f) for the current period and each prior period presented, to the extent practicable, the amount of the adjustment:",null,{"$f":"IF((AND(D131<>\"no\",D132<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) for each financial statement line item affected?",null,null,"IAS 8.28 (f) (i)"]
[null,"(ii) where IAS 33 Earnings per Share applies to the entity, for basic and diluted earnings per share?",null,null,"IAS 8.28 (f) (ii)"]
[null,"(g) the amount of the adjustment relating to periods before those presented, to the extent practicable?",null,null,"IAS 8.28 (g)"]
[null,"(h) if retrospective application required by IAS 8.19 (a) or (b) is impracticable for a particular prior period, or for periods before those presented, the circumstances that led to the existence of that condition and a description of how and from when the change in accounting policy has been applied?",null,null,"IAS 8.28 (h)"]
[null,"Note: financial statements of subsequent periods do not need to repeat these disclosures.",null,null,"FReM 2.3.2\nIAS 8.28"]
["B7.4","Where a voluntary change in accounting policy has an effect on the current period or any prior period, or would have an effect on that period except that it is impracticable to determine the amount of the adjustment, or might have an effect on future periods, has the following been disclosed:",null,{"$f":"IF((AND(D137<>\"no\",D138<>\"no\",D139<>\"no\",D142<>\"no\",D143<>\"no\")),\"\",\"no\")","v":""},"FReM 2.3.2"]
[null,"(a) the nature of the change in accounting policy?",null,null,"IAS 8.29 (a)"]
[null,"(b) the reasons why applying the new accounting policy provides reliable and more relevant information?",null,null,"IAS 8.29 (b)"]
[null,"(c) for the current period and each prior period presented, to the extent practicable, the amount of the adjustment:",null,{"$f":"IF((AND(D140<>\"no\",D141<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) for each financial statement line item affected?",null,null,"IAS 8.29 (c) (i)"]
[null,"(ii) if IAS 33 Earnings per Share applies to the entity, for basic and diluted earnings per share?",null,null,"IAS 8.29 (c) (ii)"]
[null,"(d) the amount of the adjustment relating to periods before those presented, to the extent practicable?",null,null,"IAS 8.29 (d)"]
[null,"(e) if retrospective application is impracticable for a particular prior, or for periods before those presented, the circumstances that led to the existence of that condition and a description of how and from when the change in accounting policy has been applied?",null,null,"IAS 8.29 (e)"]
[null,"Note: financial statements of subsequent periods do not need to repeat these disclosures.",null,null,"FReM 2.3.2\nIAS 8.29"]
[null,"Changes in accounting estimates",null,{"$f":"IF((AND(D146<>\"no\",D147<>\"no\",D148<>\"no\",D155<>\"no\",D158<>\"no\",D159<>\"no\")),\"\",\"no\")","v":""}]
["B7.5","Have the nature and amount of a change in an accounting estimate that has an effect in the current period, or is expected to have an effect in future periods (unless it is impracticable to estimate this effect), been disclosed? ",null,null,"FReM 2.3.2\nIAS 8.39"]
["B7.6","Where it is impracticable to estimate the amount of the effect in future periods, has this fact been disclosed?",null,null,"FReM 2.3.2\nIAS 8.40"]
["B7.7","Has information about the assumptions the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in material adjustment to the carrying amounts of assets and liabilities within the next financial year, been disclosed? ",null,null,"FReM 5.4.33\nIAS 1.125"]
[null,"Note (1): the nature and extent of the information provided will vary according to the nature of the assumption and other circumstances, but IAS 1 gives the following as examples of the disclosures that might be made: ",null,null,"IAS 1.129"]
[null,"(a) the nature of the assumption or other estimation uncertainty;",null,null,"IAS 1.129 (a)"]
[null,"(b) the sensitivity of carrying amounts to the methods, assumptions and estimates underlying their calculation, including the reasons for the sensitivity;",null,null,"IAS 1.129 (b)"]
[null,"(c) the expected resolution of an uncertainty and the range of reasonably possible outcomes within the next financial year in respect of the carrying amounts of the assets and liabilities affected; and ",null,null,"IAS 1.129 (c)"]
[null,"(d) an explanation of changes made to past assumptions concerning those assets and liabilities, if the uncertainty remains unresolved.",null,null,"IAS 1.129 (d)"]
[null,"Note (2): another example is the disclosure of any restrictions on the current reliability of the surplus on a defined benefit plan or disclosure of the basis used to determine the amount of the economic benefit available from a refund from, or reduction in future contributions to, a defined benefit plan.",null,null,"IFRIC 14.10\nIAS 19.58"]
["B7.8","In respect of those assets and liabilities affected by IAS 1.125, have the details of the following been disclosed:",null,{"$f":"IF((AND(D156<>\"no\",D157<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) their nature?",null,null,"IAS 1.125 (a)"]
[null,"(b) their carrying amount as at the end of the reporting period?",null,null,"IAS 1.125 (b)"]
["B7.9","Where it is impracticable to disclose the extent of the possible effects of a key assumption or another key source of estimation uncertainty at the end of the reporting period, has it been disclosed that it is reasonably possible, on the basis of existing knowledge, that outcomes within the next financial year that are different from assumptions could require a material adjustment to the carrying amount of an affected asset or liability?",null,null,"IAS 1.131"]
["B7.10","Has the nature and carrying amount of the specific asset or liability (or class of assets or liabilities) affected by the assumption been disclosed?",null,null,"IAS 1.131"]
[null,"Earlier application of IFRSs",null,{"$f":"IF((AND(D161<>\"no\")),\"\",\"no\")","v":""}]
["B7.11","Where an IFRS or Interpretation is applied to a period before its effective date (and earlier application is permitted), has the fact of earlier application been disclosed?",null,null,"e.g. IFRS 8.35"]
[null,"IFRSs not yet effective",null,{"$f":"IF((AND(D163<>\"no\")),\"\",\"no\")","v":""}]
["B7.12","Where an entity has not applied a new IFRS that has been issued but is not yet effective, has the following been disclosed:",null,{"$f":"IF((AND(D164<>\"no\",D165<>\"no\")),\"\",\"no\")","v":""},"FReM 2.3.2"]
[null,"(a) this fact?",null,null,"IAS 8.30 (a)"]
[null,"(b) known or reasonably estimable information relevant to assessing the possible impact that application of the new IFRS will have on the entity's financial statements in the period of initial application?",null,null,"IAS 8.30 (b)"]
[null,"Note: in order to comply with the requirements of IAS 8.30, the following disclosures should be considered:",null,null,"FReM 2.3.2"]
[null,"(a) the title of the new IFRS;\n\n",null,null,"IAS 8.31 (a)"]
[null,"(b) the nature of the impending change or changes in accounting policy;",null,null,"IAS 8.31 (b)"]
[null,"(c) the date by which application of the IFRS is required;",null,null,"IAS 8.31 (c)"]
[null,"(d) the date as at which it plans to apply the IFRS initially; and",null,null,"IAS 8.31 (d)"]
[null,"(e) either:\n    (i) a discussion of the impact that initial application of the \n        IFRS is expected to have on the entity's financial statements; or\n   (ii) if that impact is not known or reasonably estimable, a \n       statement to that effect.",null,null,"IAS 8.31 (e)"]
["B8","GOING CONCERN",null,{"$f":"IF((AND(D176<>\"no\",D178<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note (1): for non-trading entities in the public sector, the anticipated continuation of the provision of a service in the future, as evidenced by inclusion of financial provision for that service in published documents, is normally sufficient evidence of going concern. However, a trading entity needs to consider whether it is appropriate to continue to prepare its financial statements on a going concern basis where it is being, or is likely to be, wound up.",null,null,"FReM 2.2.15 a)"]
[null,"Note (2): sponsored entities whose statements of financial position show total net liabilities should prepare their financial statements on the going concern basis unless, after discussion with their sponsors, the going concern basis is deemed inappropriate. ",null,null,"FReM 2.2.15 b)"]
[null,"Note (3): where an entity ceases to exist, it should consider whether or not its services will continue to be provided  (using the same assets, by another public sector entity) in determining whether to use the concept of going concern in its final set of financial statements.",null,null,"FReM 2.2.15 c)"]
["B8.1","Where management is aware, in making their assessment, of material uncertainties related to events or conditions which may cast significant doubt upon the entity’s ability to continue as a going concern, have those uncertainties been disclosed?",null,null,"IAS 1.25"]
[null,"Note: see also A1.18 (k)."]
["B8.2","Where the financial statements are not prepared on a going concern basis, has the following been disclosed: ",null,{"$f":"IF((AND(D179<>\"no\",D180<>\"no\",D181<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the fact that the financial statements are not prepared on a going concern basis?",null,null,"IAS 1.25"]
[null,"(b) the basis on which the financial statements have been prepared? ",null,null,"IAS 1.25"]
[null,"(c) the reason why the entity is not considered to be a going concern?",null,null,"IAS 1.25"]
[null,"Note: the entity should not prepare its financial statements on a going concern basis if management either intends to liquidate the entity or to cease operating, or has no realistic alternative but to do so. \n",null,null,"IAS 1.25\nIAS 10.14"]
["B9","PRIOR PERIOD ERRORS",null,{"$f":"IF((AND(D185<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: where an entity considers it necessary to adjust retrospectively for material errors, they should first contact the relevant authority (through sponsoring bodies where appropriate) to ensure that the budgeting and Estimates implications have been properly considered.",null,null,"FReM 2.3.3 b)"]
["B9.1","Where the financial statements contains corrections of material prior period errors, has the following been disclosed:",null,{"$f":"IF((AND(D186<>\"no\",D187<>\"no\",D190<>\"no\",D191<>\"no\")),\"\",\"no\")","v":""},"FReM 2.3.2"]
[null,"(a) the nature of the prior period error?",null,null,"IAS 8.49 (a)"]
[null,"(b) for each prior period presented, to the extent practicable, the amount of the correction:",null,{"$f":"IF((AND(D188<>\"no\",D189<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) for each financial statement line item affected?",null,null,"IAS 8.49 (b) (i)"]
[null,"(ii) if IAS 33 Earnings per Share applies to the entity, for basic and diluted earnings per share?",null,null,"IAS 8.49 (b) (ii)"]
[null,"(c) the amount of the correction at the beginning of the earliest prior period presented?",null,null,"IAS 8.49 (c)"]
[null,"(d) if retrospective restatement is impracticable for a particular prior period, the circumstances that led to the existence of that condition and a description of how and from when the error has been corrected?",null,null,"IAS 8.49 (d)"]
[null,"Note: financial statements of subsequent periods do not need to repeat these disclosures.",null,null,"FReM 2.3.2\nIAS 8.49"]
["B9","THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES",null,{"$f":"IF((AND(D194<>\"no\",D198<>\"no\",D203<>\"no\")),\"\",\"no\")","v":""},"FReM 11.3.10"]
["B9.1","Has the following been disclosed:",null,{"$f":"IF((AND(D195<>\"no\",D196<>\"no\",D197<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the amount of exchange differences recognised in profit or loss except for those arising on financial instruments measured at fair value through profit or loss in accordance with IAS 39?",null,null,"IAS 21.52 (a)"]
[null,"(b) net exchange differences recognised in other comprehensive income and accumulated in a separate component of equity?",null,null,"IAS 21.52 (b)"]
[null,"(c) a reconciliation of the amount of net exchange differences at the beginning and end of the period?",null,null,"IAS 21.52 (b)"]
["B9.2","Where the presentation currency is different from the functional currency, has the following been disclosed: ",null,{"$f":"IF((AND(D199<>\"no\",D200<>\"no\",D201<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) this fact? ",null,null,"IAS 21.53"]
[null,"(b) the functional currency?",null,null,"IAS 21.53"]
[null,"(c) the reason for using a different presentation currency?",null,null,"IAS 21.53"]
[null,"Note: the presentational currency should be the same as the functional currency (i.e. pounds sterling).",null,null,"FReM 11.3.13"]
["B9.3","Where there is a change in the functional currency of either the reporting entity or a significant foreign operation, has this fact and the reason for the change in functional currency been disclosed?",null,null,"IAS 21.54"]
["B10","FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES",null,{"$f":"IF((AND(D206<>\"no\",D210<>\"no\",D212<>\"no\")),\"\",\"no\")","v":""},"FReM 11.3.15"]
[null,"Note: as all entities covered by the FReM have a functional currency of pounds sterling, HM Treasury will notify classification of the economy as hyperinflationary if appropriate.",null,null,"FReM 11.3.17"]
[null,"Restatement of financial statements",null,{"$f":"IF((AND(D207<>\"no\",D208<>\"no\",D209<>\"no\")),\"\",\"no\")","v":""}]
["B10.1","Where the entity reports in the currency of a hyperinflationary economy, have the financial statements been stated in terms of the measuring unit current at the end of the reporting period? ",null,null,"IAS 29.8\nIFRIC 7.3"]
["B10.2","Has the comparative information, and any information in respect of earlier periods, been stated in terms of the measuring unit current at the end of the reporting period?",null,null,"IAS 29.8\nIFRIC 7.3"]
["B10.3","Has the gain or loss on the net monetary position been included in profit or loss and separately disclosed?",null,null,"IAS 29.9"]
[null,"Economies ceasing to be hyperinflationary",null,{"$f":"IF((AND(D211<>\"no\")),\"\",\"no\")","v":""}]
["B10.4","Where an economy has ceased to be hyperinflationary and the entity has discontinued the preparation and presentation of financial statements in accordance with IAS 29, have the amounts expressed in the measuring unit current at the end of the previous reporting period been treated as the basis for the carrying amounts in its subsequent financial statements?",null,null,"IAS 29.38"]
[null,"Disclosures",null,{"$f":"IF((AND(D213<>\"no\",D214<>\"no\",D215<>\"no\")),\"\",\"no\")","v":""}]
["B10.5","Has the fact that the financial statements and the corresponding figures for previous periods have been restated for the changes in the general purchasing power of the functional currency and, as a result, have been stated in terms of the measuring unit current at the end of the reporting period, been disclosed?",null,null,"IAS 29.39 (a)"]
["B10.6","Has the basis of the financial statements (historical cost approach or current cost approach) been disclosed?",null,null,"IAS 29.39 (b)"]
["B10.7","Has the identity and level of the price index at the end of the reporting period and the movement in the index during the current and the previous reporting periods been disclosed?",null,null,"IAS 29.39 (c)"]
["B11","ACCOUNTING FOR CONSOLIDATED FUND REVENUE (TRUST STATEMENTS)",null,{"$f":"IF((AND(D219<>\"no\",D243<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note1: this section relates to the collection of revenues which by statute or convention are due to the Consolidated Fund and where the entity undertaking the collection is consequently acting as agent rather than principal.",null,null,"FReM 13.1.1 "]
[null,"Note 2:The majority of the revenue sources covered by this chapter are either taxation or fines and penalties. There are, however, some smaller revenue streams that fall within its scope, such as the proceeds of confiscation orders and amounts incidentally collected for third parties.",null,null,"FReM 13.1.2 "]
[null,"Preparation of a separate Trust Statement ",null,{"$f":"IF((AND(D220<>\"no\",D221<>\"no\",D226<>\"no\",D234<>\"no\",D238<>\"no\")),\"\",\"no\")","v":""}]
["B11.1","Where revenue from taxes, duties, fines and penalties is material to the entity, or where this revenue is not material to the entity but preparing a separate Trust Statement provides a clearer interpretation of the state of affairs, has a separate Trust Statement been prepared?",null,null,"FReM 13.4.7, 13.4.8 and 13.4.2"]
["B11.2","Has the following been included in the separate Trust Statement:",null,{"$f":"IF((AND(D222<>\"no\",D224<>\"no\",D223<>\"no\",D225<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a statement of revenue, other income and expenditure?",null,null,"FReM 13.4.7"]
[null,"(b) a Statement of Financial Position? ",null,null,"FReM 13.4.7"]
[null,"(c) a Statement of Cash Flows?",null,null,"FReM 13.4.7"]
[null,"(d) supporting notes to those primary statements?",null,null,"FReM 13.4.7"]
["B11.3","Where a Trust Statement has been prepared, has the following been included:",null,{"$f":"IF((AND(D227<>\"no\",D229<>\"no\",D228<>\"no\",D231<>\"no\",D232<>\"no\",D233<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) all income classified as taxation by the Office for National Statistics except where by statute the entity is permitted to keep that income?",null,null,"FReM 13.4.4 a)"]
[null,"(b) all amounts which, by statute, are to be surrendered or paid into the Consolidated Fund (either by the entity directly or by passing the collected funds to a third party who then pays over the amounts collected) or to another third party within Government?",null,null,"FReM 13.4.4 b)"]
[null,"(c) all fines and penalties levied except where the entity is permitted by statute to retain the penalties imposed?",null,null,"FReM 13.4.4 c)"]
[null,"(d) any other income which the Treasury may direct to be included as per 13.1.2?",null,null,"FReM 13.4.4 d)"]
[null,"(e) the costs of collection and administration where there is express statutory provision for those costs to be deducted from the revenue collected;",null,null,"FReM 13.4.5 a)"]
[null,"(f) the costs of compensating (limited to repayments and interest) those from whom taxes or penalties have been incorrectly collected. Other elements of compensation and related costs shall be accounted for in departmental accounts?",null,null,"FReM 13.4.5 b)"]
[null,"(g) any provision for uncollectible amounts measured in accordance with IAS 39?",null,null,"FReM 13.4.5 c)"]
["B12.4","Where legislation requires or permits part of the revenue collected to be surrendered and part to be retained by the entity: ",null,{"$f":"IF((AND(D235<>\"no\",D237<>\"no\",D236<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) has the full amount of the revenue collected been included in the Trust Statement?",null,null,"FReM 13.4.6"]
[null,"(b) has the amount to be retained by the entity been recorded as an expense in the Trust Statement?",null,null,"FReM 13.4.6"]
[null,"(c) has the amount to be retained by the entity been recorded as an appropriation of net revenue in the Trust Statement (and, equally, as revenue in the Statement of Comprehensive Net Expenditure)?",null,null,"FReM 13.4.6"]
["B11.5","Has the following been disclosed in the notes to the Trust Statement:",null,{"$f":"IF((AND(D239<>\"no\",D241<>\"no\",D240<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the main accounting policies, estimates and judgements used to assess tax income, expenditure, assets and liabilities, including any provision created in respect of tax, fines or penalties deemed uncollectible?",null,null,"FReM 13.4.9 a)"]
[null,"(b) a statement of those taxes reported on an accruals basis and those on a cash basis?",null,null,"FReM 13.4.9 b)"]
[null,"(c) any additional supporting information which might aid the understanding of users of the accounts?",null,null,"FReM 13.4.9 c)"]
[null,"Note: this may include, but should not be limited to, details of fraud, evasion and error and accounting estimates of accrued tax revenue.",null,null,"FReM 13.4.9 c)"]
[null,"Preparation of a note to the statement of financial position",null,{"$f":"IF((AND(D244<>\"no\",D245<>\"no\")),\"\",\"no\")","v":""}]
["B11.6","Where revenue from taxes, duties, fines and penalties is not material to the entity and the entity has not prepared a separate Trust Statement, has it included a note to the Statement of Financial Position?",null,null,"FReM 13.4.8"]
["B11.7","Has the following been disclosed in the note to the Statement of Financial Position: ",null,{"$f":"IF((AND(D246<>\"no\",D248<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) details of the amounts collected and surrendered or otherwise expended? ",null,null,"FReM 13.4.8"]
[null,"Note: these amounts should not be included in the entity's Statement of Comprehensive Net Expenditure. ",null,null,"FReM 13.4.8"]
[null,"(b) details of the amounts receivable and payable at the end of the reporting period?",null,null,"FReM 13.4.8"]
["B12","FIRST-TIME ADOPTION OF IFRSs",null,{"$f":"IF((AND(D253<>\"no\",D251<>\"no\",D256<>\"no\",D261<>\"no\",D273<>\"no\",D277<>\"no\",D280<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: IFRS 1 does not provide exemptions from the presentation and disclosure requirements in other IFRSs.",null,null,"IFRS 1.20"]
[null,"Opening statement of financial position",null,{"$f":"IF((AND(D252<>\"no\")),\"\",\"no\")","v":""}]
["B12.1","Has an opening IFRS statement of financial position been prepared and presented at the date of transition to IFRSs?",null,null,"IFRS 1.6"]
[null,"Comparative information",null,{"$f":"IF((AND(D254<>\"no\")),\"\",\"no\")","v":""}]
["B12.2","Where the financial statements are the first to be prepared under IFRSs, have at least three statements of financial position, two statements of comprehensive net expenditure, two statements of cash flows and two statements of changes in taxpayers' equity and related notes, including comparative information been included?",null,null,"IFRS 1.21\nFReM 5.4.8 - 5.4.10"]
[null,"Note: the two statements of comprehensive net expenditure and two statements of changes in taxpayers' equity meet the requirements of IFRS 1.21 for \"two statements of comprehensive income, two separate income statements (if presented), ... and two statements of changes in equity\" - see SoCNE and SoC in TE worksheets.",null,null,"IFRS 1.21\nFReM 5.4.8 - 5.4.10"]
[null,"Non-IFRS comparative information and historical summaries",null,{"$f":"IF((AND(D257<>\"no\")),\"\",\"no\")","v":""}]
["B12.3","Where financial statements contain historical summaries or comparative information under previous GAAP:",null,{"$f":"IF((AND(D258<>\"no\",D259<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) has the previous GAAP information been prominently labelled as not being prepared under IFRSs?",null,null,"IFRS 1.22 (a)"]
[null,"(b) has the nature of the main adjustments that would make it comply with IFRSs been disclosed? ",null,null,"IFRS 1.22 (b)"]
[null,"Note: these adjustments do not need to be quantified.",null,null,"IFRS 1.22 (b)"]
[null,"Explanation of transition to IFRSs",null,{"$f":"IF((AND(D262<>\"no\",D272<>\"no\")),\"\",\"no\")","v":""}]
["B12.4","Have the following been included in the entity's first IFRS financial statements, in order to explain how the transition from UK GAAP to IFRSs affected the entity's reported financial position, financial performance and cash flows, and in sufficient detail to enable users to understand the material adjustments to the statement of financial position and statement of comprehensive income:",null,{"$f":"IF((AND(D263<>\"no\",D266<>\"no\",D268<>\"no\",D269<>\"no\",D265<>\"no\",D271<>\"no\")),\"\",\"no\")","v":""},"IFRS 1.23, 1.24 and 1.25"]
[null,"(a) a reconciliation of taxpayer's equity (or equivalent) reported in accordance with UK GAAP and taxpayer's equity restated under IFRSs at the date of transition? ",null,null,"IFRS 1.24 (a) (i)"]
[null,"Note: any adjustments arising from differing accounting policies resulting from the application of IFRSs for the first time should be taken through the General Fund or equivalent (or, where appropriate, another category of reserves). ",null,null,"IFRS 1.11 "]
[null,"(b) a reconciliation of taxpayer's equity (or equivalent) reported in accordance with UK GAAP and taxpayer's equity restated under IFRSs at the end of the latest period presented in the entity's most recent annual financial statements in accordance with UK GAAP? ",null,null,"IFRS 1.24 (a) (ii)"]
[null,"(c) a reconciliation to its total comprehensive income in accordance with IFRSs for the latest period in the entity's most recent annual financial statements?",null,null,"IFRS 1.24 (b)"]
[null,"Note: the starting point for the reconciliation should be total comprehensive income in accordance with previous GAAP for the same period or, if an entity did not report such a total, profit or loss under previous GAAP. ",null,null,"IFRS 1.24 (b)"]
[null,"(d) an explanation of the material adjustments to the statement of cash flows?",null,null,"IFRS 1.25"]
[null,"(e) where an entity becomes aware of errors made under previous GAAP, a distinction in these reconciliations between the correction of those errors and changes in accounting policies?",null,null,"IFRS 1.26"]
[null,"Note: IAS 8's requirements for disclosures about changes in accounting policies do not apply in an entity's first IFRS financial statements.",null,null,"IFRS 1.27"]
[null,"(f) where the entity recognised or reversed any impairment losses for the first time in preparing its opening IFRS statement of financial position, the disclosures that IAS 36 Impairment of Assets would have required if the entity had recognised those impairment losses or reversals in the period beginning with the date of transition to IFRSs?",null,null,"IFRS 1.24 (c)"]
["B12.5","Where an entity did not present financial statements for previous periods, has this fact been disclosed in its first IFRS financial statements?",null,null,"IFRS 1.28"]
[null,"Designation of financial assets or financial liabilities",null,{"$f":"IF((AND(D274<>\"no\")),\"\",\"no\")","v":""}]
["B12.6","Has the following information been disclosed: ",null,{"$f":"IF((AND(D275<>\"no\",D276<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the fair value of previously recognised financial assets or financial liabilities designated as at fair value through profit or loss or a financial asset as available for sale in accordance with IFRS 1.D19 at the date of designation? ",null,null,"IFRS 1.29"]
[null,"(b) the classification of these previously recognised financial assets or financial liabilities and their carrying amount in the previous financial statements?",null,null,"IFRS 1.29"]
[null,"Use of fair value as deemed cost"]
[null,"Note (1): the FReM requires assets to be carried at valuation and so the elections available in IFRS 1.D5 to 1.D8 (other than for internally generated intangible assets - but see FReM 7.2.5 (E7)) are not relevant. (IFRS 1.D5-D8 allow an entity to use fair value, or a revaluation, of plant, property and equipment, investment property, and intangible assets as deemed cost at the date of transition. IFRS 1.30 requires certain disclosures where this is applied.)",null,null,"FReM 1.7.4 a)\nIFRS 1.D5 - 1.D8 and 1.30"]
[null,"Note (2): IFRS 1.D14 and 1.D15 allow an entity to measure investments in subsidiaries, jointly controlled entities, and associates at cost, fair value, or deemed cost (i.e. fair value or previous carrying amount under UK GAAP at the date of transition) in its separate opening IFRS statement of financial position. Consistent with the FReM in previous years, FReM 9.2.7 c) requires interests in public bodies outside the departmental boundary (as listed in FReM 4.2.12) to be reported at historical cost. This should not be regarded as deemed cost (previous carrying amount under UK GAAP), and thus IFRS 1.31, which requires certain disclosures where deemed cost is used, is not applicable.)",null,null,"FReM 9.2.7 c) and 4.2.12\nIFRS 1.D14, 1.D15 and 1.31"]
[null,"Interim financial reports",null,{"$f":"IF((AND(D281<>\"no\",D286<>\"no\")),\"\",\"no\")","v":""}]
["B12.7","Where an entity presents an interim financial report under IAS 34 for part of the period covered by its first IFRS financial statements, has the following, in addition to the requirements of IAS 34 and in order to comply with IFRS 1.23, been disclosed:",null,{"$f":"IF((AND(D282<>\"no\",D285<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) where the entity presented an interim financial report for the comparable interim period of the immediately preceding financial year, in each interim financial report, a reconciliation of:",null,{"$f":"IF((AND(D283<>\"no\",D284<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) equity under previous GAAP at the end of that comparable interim period to equity under IFRSs at that date?",null,null,"IFRS 1.32 (a) (i)"]
[null,"(ii) total comprehensive income under previous GAAP (or profit or loss, where the entity did not report such a total under previous GAAP) for that comparable interim period (current and year-to-date) to its total comprehensive income under IFRSs for that period?",null,null,"IFRS 1.32 (a) (ii)"]
[null,"(b) in the first interim financial report for part of the period covered by the first IFRS financial statements, the reconciliations described in IFRS 1.24 (a) and (b) (supplemented by the details required by IFRS 1.25 and 1.26) or a cross-reference to another published document that includes these reconciliations?",null,null,"IFRS 1.45 (b)"]
["B12.8","Where a first-time adopter did not, in its most recent annual financial statements under previous GAAP, disclose information material to an understanding of the current interim period, has that information, or a cross-reference to another published document that includes that information, been disclosed in the interim financial report?",null,null,"IFRS 1.33"]

{"sheet":"C - SoPS","index":4,"n_rows":110,"n_cols":6,"rows_kept":110,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'A - Annual Report'!B1","v":"FReM DISCLOSURE GUIDE 2011-12"},"Subsection applicable?","Response","Ref","Comments/links"]
[null,"SECTION C: STATEMENT OF PARLIAMENTARY SUPPLY\nAND RELATED NOTES",null,{"$f":"IF((AND(D5<>\"no\",D28<>\"no\",D81<>\"no\",#REF!<>\"no\",D89<>\"no\",D103<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}}]
[null,"Note (1): this worksheet is for departments only."]
[null,"Note (2): this worksheet incorporates the Supply Checklist. There is no separate Supply Checklist to complete."]
["C1","STATEMENT OF PARLIAMENTARY SUPPLY",null,{"$f":"IF((AND(D6<>\"no\",#REF!<>\"no\",D14<>\"no\",#REF!<>\"no\",D23<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}}]
["C1.1","Note (1): The Statement of Parliamentary Supply is the parliamentary accountability statement. ",null,null,"FReM 3.2.2   "]
[null,"Note (2): The Summary should show net resource expenditure, and net capital expenditure for both Departmental Expenditure Limit (DEL) and Departmental Annually Managed Expenditure (AME) budget classifications. It should in addition report the voted totals and outturn for non-voted expenditure (e.g. Consolidated Fund standing services);"]
[null,"Note (3): The Statement of Parliamentary Supply for Northern Ireland departments is based on similar principles, excepting that the summary of resource outturn reports a comparison of outturn against the Supply Estimate voted in respect of each Request for Resources showing gross resource expenditure, accruing resources (income) and net resource expenditure. The Statement also includes a summary of income (other than accruing resources) that is payable to the Consolidated Fund.",null,null,"FReM 3.2.3  "]
[null,"Note (4): the IAS 1 comparative information requirements should be applied in full except that a decision on whether to include corresponding amounts in disclosures specific to government departments and agencies (for example, in relation to information on the Statement of Parliamentary Supply) will be taken on a case-by-case basis and will be shown in Department Yellow. Additionally, the statement of changes in equity for a departmental group shall include columns for the core department, the core department and agencies, and the consolidated group (usually core department, agencies and NDPBs).",null,null,"FReM 5.4.17"]
[null,"Note (5): the need to restate prior period comparatives as a result of machinery of government changes applies equally to the Statement of Parliamentary Supply, and the following may require particular attention: "]
[null,"(a) identification of the amount of the prior period Administration Budget (DY note 3.2). This may be difficult to analyse, and departments and auditors will need to consider carefully materiality;"]
[null,"(b) the treatment of any Consolidated Fund Supply creditors or debtors. It is usual for one department to retain the Supply creditor or debtor and for it not to be apportioned between departments; "]
[null,"(c) the treatment of any CFER creditors. The transfer of any CFER creditors will depend on whether the cash to settle the CFER creditor or a corresponding CFER debtor is transferred. "]
[null,"Summary of Resource and Capital Outturn and the Net Cash Requirement",null,{"$f":"IF((AND(#REF!<>\"no\",D15<>\"no\",#REF!<>\"no\",D20<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}}]
["C1.2","Has the following been disclosed in the Summary of Resource Outturn:",null,{"$f":"IF((AND(D16<>\"no\",D17<>\"no\",D18<>\"no\",D19<>\"no\")),\"\",\"no\")","v":""},"FReM 3.2.2"]
[null,"(a) net resource expenditure, and net capital expenditure for both Departmental Expenditure Limit (DEL) and Departmental Annually Managed Expenditure (AME) budget classifications?",null,null,"FReM 3.2.2"]
[null,"(b) the Estimate and outturn for non-voted expenditure (e.g. Consolidated Fund standing services)?",null,null,"FReM 3.2.2"]
[null,"(c) the net cash requirement (calculated on the same basis as the Estimate), with a comparison of the outturn against the voted Net Cash Requirement?",null,null,"FReM 3.2.2"]
[null,"(d) a reconciliation of the resource outturn to the net operating cost disclosed in the Statement of Comprehensive Net Expenditure?",null,null,"Included as note 3 in DY"]
["C1.3","Does the  •   “saving” shown between Estimate and Outturn for the \n                       Net Cash Requirement, \n                   •  adjusted by the amount (if any) of Supply not drawn \n                       down at year end, \n                   •  equal the creditor for unspent Supply (or debtor for \n                      under-drawn Supply) - i.e. the Consolidated Fund \n                      Supply creditor/debtor (see also I1.26 (j) and I1.22 (g) \n                      respectively)?\nIf it does not agree, is the difference explained by any amounts drawn down and repaid (though this is unlikely)?",null,null,"FReM 3.3.3 - 3.3.5"]
[null,"Note (1): if all Supply (i.e. Estimated Net Cash Requirement) was drawn either in cash from the Consolidated Fund (this can be checked to HM Treasury’s spreadsheet or Exchequer section) or as “deemed” Supply (amounts brought over from the previous year - usually, the prior year Consolidated Fund Supply creditor), the creditor for unspent Supply (i.e. the current year Consolidated Fund Supply creditor) should equal the \"saving\". ",null,null,"FReM 3.3.3 - 3.3.5"]
[null,"Note (2): where the outturn Net Cash Requirement is greater than the Estimate and thus an “excess” rather than a \"saving\" is shown, this amount should not be shown as a Consolidated Fund Supply debtor.",null,null,"FReM 3.3.7 e)"]
[null,"Explanation of variances",null,{"$f":"IF((AND(D25<>\"no\",D24<>\"no\")),\"\",\"no\")","v":""}]
["C1.4","Where applicable has the entity provided an explanation of variances between the Estimates and outturn in the Management Commentary, as well as a brief explanation of any Excess Votes on the face of the Statement of Parliamentary Supply, and a detailed explanation given in the Operating and Financial Review?",null,null,"FReM 3.2.4\n5.2.11\nDY SoPS"]
["C1.5","Where there is a breach of a parliamentary control total, has a brief explanation been given in the Statement of Parliamentary Supply?",null,null,"FReM 3.2.3\nDY SoPS"]
[null,"Note (1): where the Department has an Excess Vote for one of the reasons given in Managing Public Money or equivalent guidance issued by the relevant authority, the Department should insert the following note: \"the Department has incurred an Excess of £x000 because [insert the reason using the phraseology in Managing Public Money or equivalent guidance issued by the relevant authority]. The Department will seek Parliamentary approval by way of an Excess Vote in the next Appropriation Act [or equivalent legislation].\" This note is sufficient to meet the requirement for a brief explanation.",null,null,"DY SoPS"]
[null,"Note (2): a detailed explanation of any Excess Votes should be given in the Management Commentary - see A1.18 (d).",null,null,"FReM 3.2.3"]
["C2","RELATED NOTES",null,{"$f":"IF((AND(D30<>\"no\",#REF!<>\"no\",#REF!<>\"no\",#REF!<>\"no\",#REF!<>\"no\",#REF!<>\"no\",#REF!<>\"no\",#REF!<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}}]
[null,"Note (2): With regards to the following disclosures, please note that for Northern Ireland departments, whilst these are based on similar principles, Note 2 is limited to resource expenditure / accruing resources (i.e. net resource outturn only excluding any analysis of capital expenditure), Notes 3 and 5 may include more non-Supply items and amounts payable to the Consolidated Fund relating to excess accruing resources, and a Note 6 may be required reconciling income recorded within the Statement of Comprehensive Net Expenditure to operating income payable to the Consolidated Fund.",null,null,"FReM 3.2.10"]
[null,"Note 2: Analysis of Net Resource Outturn by Section",null,{"$f":"IF((AND(D31<>\"no\",#REF!<>\"no\",#REF!<>\"no\",#REF!<>\"no\",#REF!<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}},"DY note 2"]
["C2.1","Does the first part of the note analyse net resource outturn by section and between administration costs, programme costs and Income, comparing the net total outturn for each section within each budgetary control limit with the Estimate?",null,null,"FReM 3.2.6\nDY note 2"]
["C2.2","Does the second part of the note analyse net capital outturn by section and between gross expenditure and income, comparing the net total outturn for each section within each budgetary control limit with the Estimate?",null,null,"FReM 3.2.6\nDY note 2"]
[null,"Note: The note should give a brief explanation of the reasons for variances between the Estimate and outturn, with more detail being given in the Management Commentary.",null,null,"FReM 3.2.6"]
[null,"Note 3: Reconciliation of outturn to net operating cost and against Administration Budget and Administration net operating costs",null,{"$f":"IF((AND(D36<>\"no\",#REF!<>\"no\",#REF!<>\"no\",#REF!<>\"no\",#REF!<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}},"DY note 3"]
[null,"Note: This note should be in two parts.",null,null,"FReM 3.2.7"]
["C2.3","Does Note 3.1 reconcile the net resource outturn (from Note 2) to the net operating cost shown in the Statement of Comprehensive Net Expenditure? ",null,null,"FReM 3.2.7(a)\nDY note 3.1"]
["C2.4","Have the following items, where applicable been included in the reconciliation;",null,{"$f":"IF((AND(D38<>\"no\",D39<>\"no\",D40<>\"no\",D41<>\"no\")),\"\",\"no\")","v":""},"DY note 3.1"]
[null,"(a) Capital Grants?",null,null,"DY note 3.1"]
[null,"(b) PFI adjustments?",null,null,"DY note 3.1"]
[null,"(c) Other items?",null,null,"DY note 3.1"]
["C2.5","Have the following items, where applicable been included as deducted in the reconciliation;",null,{"$f":"IF((AND(D42<>\"no\",D43<>\"no\",D44<>\"no\",D45<>\"no\")),\"\",\"no\")","v":""},"DY note 3.1"]
[null,"(a) Income payable to the Consolidated Fund?",null,null,"DY note 3.1"]
[null,"(b) PFI adjustments?",null,null,"DY note 3.1"]
[null,"(c) Others?",null,null,"DY note 3.1"]
[null,"Note: Reconciling items, other than capital grants to external bodies (treated as resource expenditure in the Statement of Comprehensive Net Expenditure but as capital in budgets) [and differences related to differing budget / accounts treatment of PFI] will be rare, but might include prior period adjustments relating to errors or accounting policy changes at the instigation of the department itself, and occasional non-budget income or expenditure",null,null,"FReM 3.2.7"]
["C2.6","Does Note 3.2 show outturn against the Administration Budget with a reconciliation to Administration income and expenditure included in the Statement of Comprehensive Net Expenditure?",null,null,"FReM 3.2.7(b)\nDY note 3.2"]
["C2.7","Does the reconciliation, where applicable, include provisions utilised (transfer from Programme)?",null,null,"DY note 3.2"]
[null,"Note 4: Reconciliation of resources to cash requirement"]
["C2.8","Does the note reconcile the net cash requirement to the increase/(decrease) in cash held by the Departmental Group?",null,null,"FReM 3.2.8\nDY note 4"]
[null,"Does the note include the following categories;",null,{"$f":"IF((AND(D51<>\"no\",D52<>\"no\",D53<>\"no\",D54<>\"no\")),\"\",\"no\")","v":""},"DY note 4"]
[null,"(a) Net cash requirement - core department and agencies",null,null,"DY note 4"]
[null,"(b) From the Consolidated Fund (Supply) -current year",null,null,"DY note 4"]
[null,"(c) From the Consolidated Fund (Supply) – prior year",null,null,"DY note 4"]
[null,"(d) Amounts due to the Consolidated Fund received and not paid over",null,null,"DY note 4"]
[null,"(e) Amounts due to the Consolidated Fund received in prior year and paid over",null,null,"DY note 4"]
[null,"(f) Other (if applicable)",null,null,"DY note 4"]
[null,"Note: Other may include non-voted cash movements and transfers of functions, which should be listed separately if significant",null,null,"DY note 4"]
[null,"(g) Increase/(decrease) in cash held by core department and agencies",null,null,"DY note 4"]
[null,"(h) Add - Increase/(decrease) in cash held by arms length bodies",null,null,"DY note 4"]
[null,"(i) Net Increase/(decrease) in cash held by departmental group",null,null,"DY note 4"]
[null,"Note 5: Analysis of income payable to the Consolidated Fund"]
[null,"Note:  This note analyses income payable to the Consolidated Fund and will only be required if non-budget income has arisen during the year. Amounts collected by the department as an agent of the Consolidated Fund should not be included, but should be accounted for in a separate Trust Statement if material (see Chapter 13 of the FReM).",null,null,"DY note 5"]
["C2.9","For income that relates to the department, but is payable to the Consolidated Fund, does the note include the following headings?",null,null,"DY note 5.1"]
[null,"(a) Operating income outside the ambit of the Estimate?",null,null,"DY note 5.1"]
[null,"(b) Excess cash surrender able to the Consolidated Fund?",null,null,"DY note 5.1"]
[null,"(c')Total income payable to the Consolidated Fund?",null,null,"DY note 5.1"]
[null,"Note: cash receipts should be shown in italics.",null,null,"DY note 5.1"]
["C2.10","Where the Department acts as agent of the Consolidated Fund rather than as principal, but where a separate trust statement is not published for the department, has the Department disclosed this fact?",null,null,"DY note 5.2\nFReM 13.4.8"]
["C2.11","Have the amounts collected as an agent for the Consolidated Fund (which are otherwise excluded from these financial statements) been analysed appropriately and disclosed using the following headings:",null,null,"DY note 5.2"]
[null,"(a) Taxes and licence fees?",null,null,"DY note 5.2"]
[null,"(b) Fines and penalties?",null,null,"DY note 5.2"]
[null,"(c) Other Income?",null,null,"DY note 5.2"]
[null,"Less:",null,null,"DY note 5.2"]
[null,"(d) Costs of collection – where deductible?",null,null,"DY note 5.2"]
[null,"(e) Uncollectible debts?",null,null,"DY note 5.2"]
[null,"(f) Amount payable to the Consolidated Fund?",null,null,"DY note 5.2"]
[null,"(g) Balance held at the start of the year?",null,null,"DY note 5.2"]
[null,"(h) Payments into the Consolidated Fund?   ",null,null,"DY note 5.2"]
[null,"(i) Balance held on trust at the end of the year?",null,null,"DY note 5.2"]
[null,"Note: A description of the main income streams should be included together with any other explanations that may be necessary to provide a full understanding of the reported transactions.",null,null,"DY note 5.2"]
["C3","VIREMENT AND EXCESS VOTES",null,{"$f":"IF((AND(D83<>\"no\",D88<>\"no\")),\"\",\"no\")","v":""}]
[null,"For specific guidance on the rules around Virement, please refer to paragraphs 2.66 - 2.78 of the Estimates Manual.",null,null,"HMT - Estimates Manual"]
["C3.1","Has HM Treasury authority been obtained for the following Virements, where:",null,null,"EM 2.75"]
[null,"(a) Provision is being moved from programme to administration subheads and therefore implies an increase in the administration budget within Resource DEL. Such virement will only be agreed if the departmental administration budget has sufficient cover (perhaps through use of administration Departmental Unallocated Provision, any approved carry-forward of unused administration budget provision or a claim on the DEL Reserve)."]
[null,"(b) The virement is into a new section not included within the last Estimate approved by Parliament."]
[null,"(c) Treasury has ring-fenced particular budgetary provision and virement would impact on that provision."]
[null,"(d) The department wishes to vire income from one section to another. Such virement will only be approved where the income has an appropriate relationship to expenditure in the section into which it is being vired."]
["C3.2","Have Exchequer Section and Financial Audit Practice and Quality been notified of any Excess votes for inclusion in the C&AG’s General Report paragraphs?"]
["C4","CONSOLIDATED FUND CREDITOR - CASH SUPPLY SURRENDERABLE  ",null,{"$f":"IF((AND(D90<>\"no\",D93<>\"no\")),\"\",\"no\")","v":""}]
["C4.1","Has the amount of unspent Supply for the previous year (if any) that is  'deemed'  to become current year Supply, been agreed to HM Treasury and Exchequer Section figures? "]
[null,"Note (1): any differences should be notified to the  Exchequer Section."]
[null,"Note (2): unspent Supply will be represented by the prior year Supply creditor unless (exceptionally) any element of this has been settled in cash."]
["C4.2","Taking account of notes (1) to (3) below, has the balance sheet creditor for unspent cash Supply surrenderable to the Consolidated Fund (i.e. the Supply creditor or more rarely, debtor due from the Consolidated Fund for under-drawn Supply - see also I1.26 (j) and I1.22 (g) respectively) been verified by:",null,{"$f":"IF((AND(D94<>\"no\",D95<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) completing HM Treasury's annual Spreadsheet?",null,null,"FReM 3.3.8"]
[null,"(b) computing the amount by reference to note (1) below?"]
[null,"Note (1): the amount surrenderable (“Amounts issued from the Consolidated Fund for supply but not spent at year end” - i.e. the Consolidated Fund Supply creditor) is the amount of cash Supply available to the department for the year less cash amounts spend. It is calculated as:",null,null,"FReM 3.3.3"]
[null,"+ the cash drawn from the Consolidated Fund for Supply for the current year ",null,null,"FReM 3.3.4"]
[null,"(a department may also be able to draw cash from the Consolidated Fund in respect of the prior year if it had a Consolidated Fund Supply debtor in the prior year. Such amounts should not be included here)",null,null,"FReM 3.3.4"]
[null,"+ Deemed Supply ",null,null,"FReM 3.3.5"]
[null,"(i.e. balances from the previous year which, by 'book-keeping entry' - following HM Treasury authority - are deemed to become part of the current year Supply. Such amounts will be indicated by a Consolidated Fund Supply creditor (but not debtor) in the prior year except where the department has paid such amounts back to the Consolidated Fund in cash)",null,null,"FReM 3.3.5"]
[null,"- the Net Cash Requirement."]
[null,"Note (2): if Net Cash Requirement outturn is greater than Supply (cash and deemed), the resulting debtor balance will be reflected in the debtors Note (the Consolidated Fund Supply debtor). In the case of a Consolidated Fund Supply debtor, other elements of the cash balance – typically CFERs – will have been used to finance the underdrawing. In such cases, Consolidated Fund Supply debtor will be matched by a ‘shortfall’ in such other cash elements - i.e. typically, the cash balance in respect of CFER will be lower than the CFER due to be paid over.",null,null,"FReM 3.3.6"]
["C5","PRIOR PERIOD ADJUSTMENTS",null,{"$f":"IF((AND(D105<>\"no\",D108<>\"no\",D109<>\"no\",D110<>\"no\",D107<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: see also B9."]
["C5.1","Have any prior period adjustments (PPAs) been treated as current-year income or expenditure in the Statement of Parliamentary Supply? ",null,null,"EM 2.105 - 2.115"]
[null,"Note: EM 2.105 - 2.115 and CBG 1.125 - 1.126 (Appendix 5 to Chapter 1) include further guidance on the treatment of prior period adjustments.",null,null,"EM 2.105 - 2.115\nCBG 1.125 - 1.126"]
["C5.2","Have prior period adjustments been disclosed in the Statement of Parliamentary Supply in the form of a specific reference in the explanation of variations box?",null,null,"EM 2.105 - 2.115"]
["C5.3","Where the prior period adjustment is in respect of the Statement of Comprehensive Net Expenditure, has an adjustment in the Reconciliation of outturn to net operating cost and against Administration Budget note been made? ",null,null,"DY note 3.1\nEM 2.105 - 2.115"]
["C5.4","Where there has been no related cash payment, has an adjustment in the Reconciliation of resources to cash requirement note been made?",null,null,"DY note 3"]
["C5.5","Has a brief overall explanation for the prior-period adjustment, referring as necessary to appropriate notes to the financial statements, been given in the outturn to net operating cost and against Administration Budget note?",null,null,"DY note 2"]

{"sheet":"D - SoCNE","index":5,"n_rows":262,"n_cols":6,"rows_kept":262,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'B - Presentation & Policies'!B1","v":"FReM DISCLOSURE GUIDE 2011-12"},"Subsection applicable?","Response","Ref","Comments/links"]
[null,"SECTION D: STATEMENTOF COMPREHENSIVE NET EXPENDITURE",null,{"$f":"IF((AND(D3<>\"no\",D90<>\"no\",D136<>\"no\",D242<>\"no\",D183<>\"no\",D146<>\"no\",D71<>\"no\",D39<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}}]
["D1","GENERAL",null,{"$f":"IF((AND(D6<>\"no\",D10<>\"no\",D13<>\"no\",D15<>\"no\",D28<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note (1): IAS 1 requires entities to prepare a statement of comprehensive income, that may be presented as a single statement of comprehensive income, or as two statements: one displaying components of profit or loss (separate income statement) and a second statement beginning with profit or loss and displaying components of other comprehensive income (statement of comprehensive income). The components of profit or loss equate to income and expenditure previously included in the operating cost statement, income statement or equivalent; the components of other comprehensive income to items previously included in the statement of (total) recognised gains and losses. Departments, [executive agencies], NDPBs and Trading Funds should follow the guidance in the FReM, which requires the preparation of a Statement of Comprehensive Net Expenditure (or where appropriate for certain NDPBs and Trading Funds a Statement of Comprehensive Income) - equivalent to the single statement of comprehensive income in IAS 1. ",null,null,"IAS 1.10 (b) and 1. 81\nFReM 5.4.8"]
[null,"Note (2): for convenience, the title \"Statement of Comprehensive Net Expenditure\" is used throughout to refer to this statement and its equivalents."]
["D1.1","For departments preparing annual accounts and executive agencies preparing financial statements under the Government Resources and Accounts Act 2000 or under the Government Resources and Accounts Act (Northern Ireland) 2001, has the Statement of Comprehensive Net Expenditure been prepared in accordance with the format shown under FReM 5.4.9?",null,null,"FReM 5.4.9"]
[null,"Note (1): Where a department or agency wishes to follow an alternative format, they should seek the approval of the relevant authority, with agencies seeking approval through the sponsoring department. ",null,null,"FReM 5.4.9"]
[null,"Note (2): (Programme expenditure will be shown only where appropriate and any related income (if applicable) for both programme costs and administration costs should be shown separately for each of the two expenditure categories: see also chapter 11.3.3 and 11.3.4.)",null,null,"FReM 5.4.9"]
[null,"Note (3): except where an agency follows an alternative format, it is unlikely that D1.4 to D1.11 will be applicable to departments preparing resource accounts, and executive agencies preparing financial statements under the Government Resources and Accounts Act 2000 or under the Government Resources and Accounts Act (Northern Ireland) 2001."]
["D1.2","For NDPBs (excluding charitable NDPBs) has a  Statement of Comprehensive Net Expenditure been prepared? ",null,null,"FReM 5.4.10"]
[null,"Note: As Charitable NDPBsfollow the requirements of the Charities SORP, a separate disclosure guide is available for charitable NDPBs, which should be used in preference to this guide. ",null,null,"FReM 5.4.10"]
["D1.3","For Trading funds, has a  Statement of Comprehensive Income been prepared?",null,null,"FReM 5.4.10"]
[null,"Profit or loss for the period",null,{"$f":"IF((AND(D14<>\"no\")),\"\",\"no\")","v":""}]
["D1.4","Have all items of income and expense recognised in a period been included in the Statement of Comprehensive Net Expenditure, except where an IFRS requires or permits otherwise?",null,null,"IAS 1.88"]
[null,"Information to be presented in the Statement of Comprehensive Net Expenditure ",null,{"$f":"IF((AND(D16<>\"no\",D23<>\"no\",D26<>\"no\")),\"\",\"no\")","v":""}]
["D1.5","Have the following line items, as a minimum, been disclosed in the Statement of Comprehensive Net Expenditure:",null,{"$f":"IF((AND(D17<>\"no\",D18<>\"no\",D19<>\"no\",D20<>\"no\",D21<>\"no\",D22<>\"no\")),\"\",\"no\")","v":""},"IAS 1.84"]
[null,"(a) revenue?",null,null,"IAS 1.82 (a)"]
[null,"(b) finance costs?",null,null,"IAS 1.82 (b)"]
[null,"(c) share of the profit or loss of associates and joint ventures accounted for using the equity method?",null,null,"IAS 1.82 (c)"]
[null,"(d) tax expense?",null,null,"IAS 1.82 (d)"]
[null,"(e) a single amount comprising the total of:\n    (i) the post-tax profit or loss of discontinued operations and \n    (ii) the post-tax gain or loss recognised on the measurement to \n    fair value less costs to sell or on the disposal of the assets or \n    disposal group(s) constituting the discontinued operation?",null,null,"IAS 1.82 (e)"]
[null,"(f) profit or loss?",null,null,"IAS 1.82 (f)"]
["D1.6","Has the profit or loss for the period been disclosed in the Statement of Comprehensive Net Expenditure as allocations attributable to:",null,{"$f":"IF((AND(D24<>\"no\",D25<>\"no\")),\"\",\"no\")","v":""},"IAS 1.84"]
[null,"(a) minority interest?",null,null,"IAS 1.83 (a) (i)"]
[null,"(b) owners of the parent?",null,null,"IAS 1.83 (a) (ii)"]
["D1.7","Have additional line items, headings and sub-totals been presented in the Statement of Comprehensive Net Expenditure where such presentation is relevant to an understanding of the entity’s financial performance?",null,null,"IAS 1.85"]
[null,"Note: no items of income and expense should be shown as extraordinary items, either in the Statement of Comprehensive Net Expenditure or in the notes.",null,null,"IAS 1.87"]
[null,"Information to be presented either in the Statement of Comprehensive Net Expenditure or in the notes",null,{"$f":"IF((AND(D29<>\"no\",D31<>\"no\",D34<>\"no\",D35<>\"no\",D37<>\"no\")),\"\",\"no\")","v":""}]
["D1.8","Have the nature and amount of material items of income and expense been disclosed separately?",null,null,"IAS 1.97"]
[null,"Note: IAS 1.98 lists some circumstances that would give rise to the separate disclosure of items of income and expense, such as: \n    (a) write-downs of inventories to net realisable value or of \n          property, plant and equipment to recoverable amount, as well \n          as reversals of such write-downs;\n    (b) restructurings of the activities of an entity and reversals of any \n          provisions for the costs of restructuring;\n    (c) disposals of items of property, plant and equipment;\n    (d) disposals of investments;\n    (e) discontinued operations;\n    (f) litigation settlements; and\n    (g) other reversals of provisions.",null,null,"IAS 1.98"]
["D1.9","Has an analysis of expenses recognised in profit or loss, using a classification based on either the nature of the expenses or their function within the entity, been presented either in the Statement of Comprehensive Net Expenditure or in the notes to the Statement of Comprehensive Net Expenditure?",null,null,"IAS 1.99"]
[null,"Note (1): the classification used should be that which provides information that is reliable and more relevant.",null,null,"IAS 1.99"]
[null,"Note (2): entities are \"encouraged\" to present this analysis in the Statement of Comprehensive Net Expenditure.",null,null,"IAS 1.100"]
["D1.10","Where expenses are classified by function, has additional information on the nature of expenses, including depreciation and\namortisation expense, and employee benefits expense, been disclosed?",null,null,"IAS 1.104"]
["D1.11","Have dividends classified as an expense been presented in the Statement of Comprehensive Net Expenditure either with interest on other liabilities or as a separate item?",null,null,"IAS 32.40"]
[null,"Note: in some circumstances, because of the differences between interest and dividends with respect to matters such as tax deductibility, it may be desirable to disclose them separately in the Statement of Comprehensive Net Expenditure. Disclosures of the tax effects should be made in accordance with IAS 12 (see D6).",null,null,"IAS 32.40"]
["D1.12","Have dividends on Public Dividend Capital been presented in the Statement of Comprehensive Net Expenditure?",null,null,"FReM 9.2.4"]
[null,"Note: dividends on Public Dividend Capital should be accounted for where appropriate in the statement of financial position - see E8 Note (4).",null,null,"FReM 9.2.4"]
["D2","STAFF NUMBERS AND RELATED COSTS",null,{"$f":"IF((AND(D40<>\"no\",D56<>\"no\")),\"\",\"no\")","v":""}]
[null,"Staff costs",null,{"$f":"IF((AND(D41<>\"no\",D45<>\"no\",D53<>\"no\",D52<>\"no\",D54<>\"no\",D55<>\"no\")),\"\",\"no\")","v":""}]
["D2.1","Have staff costs included in the financial statements been analysed between the following: ",null,{"$f":"IF((AND(D42<>\"no\",D44<>\"no\",D43<>\"no\")),\"\",\"no\")","v":""},"FReM 5.4.4 f)"]
[null,"(a) wages and salaries?",null,null,"CA § 411 (5) (a)"]
[null,"(b) social security costs?",null,null,"CA § 411 (5) (b)"]
[null,"(c) other pension costs?",null,null,"CA § 411 (5) (c)"]
["D2.2","Has the analysis in D2.1 been presented under the following headings:",null,{"$f":"IF((AND(D46<>\"no\",D48<>\"no\",D50<>\"no\",D51<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) staff with a permanent (UK) employment contract with the entity?",null,null,"FReM 5.4.4 f)"]
[null,"Note: including those on outward secondment or loan to another organisation."]
[null,"(b) other staff engaged on the objectives of the entity (e.g. short term contract staff, agency/temporary staff, locally engaged staff overseas and inward secondments where the entity is paying the whole or the majority of their costs)?",null,null,"FReM 5.4.4 f)"]
[null,"Note: where the number of staff under any one category of ‘other staff’ is significant, that category should be separately disclosed.",null,null,"FReM 5.4.4 f)"]
[null,"(c) Ministers?",null,null,"FReM 5.4.4 f)"]
[null,"(d) Special advisers?",null,null,"FReM 5.4.4 f)"]
["D2.3","For departments only: is the analysis in D2.2 also disclosed against departmental objectives?",null,null,"FReM 5.4.4 f)"]
["D2.4","Have amounts received for staff seconded-out and on outward loan where this has been shown as income in the Statement of Comprehensive Net Expenditure been deducted from each of the headings in D2.2 and shown in the analysis of staff costs as a separate line? ",null,null,"DY Note 7\nAP Note 3\nNG Note 4"]
["D2.5","For consolidated departmental financial statements only: have amounts in respect of the core department under each heading in D2.2 been disclosed as well as the consolidated amounts?",null,null,"DY Note 6\nAP Note 3\nNG Note 4"]
["D2.6","If staff costs have been capitalised, has the amount capitalised been disclosed as a footnote to the analysis of staff costs?",null,null,"DY Note 6\nAP Note 3\nNG Note 4"]
[null,"Staff numbers",null,{"$f":"IF((AND(D57<>\"no\",D66<>\"no\",D67<>\"no\",D68<>\"no\")),\"\",\"no\")","v":""}]
["D2.7","Has the average number of persons employed by the entity been given in the notes to the financial statements, analysed under the following headings:",null,{"$f":"IF((AND(D58<>\"no\",D60<>\"no\",D62<>\"no\",D63<>\"no\")),\"\",\"no\")","v":""},"CA § 411 (1)"]
[null,"(a) staff with a permanent (UK) employment contract with the entity?",null,null,"FReM 5.4.4 f)"]
[null,"Note: including those on outward secondment or loan to another organisation."]
[null,"(b) other staff engaged on the objectives of the entity (e.g. short term contract staff, agency/temporary staff, locally engaged staff overseas and inward secondments where the entity is paying the whole or the majority of their costs)?",null,null,"FReM 5.4.4 f)"]
[null,"Note: where the number of staff under any one category of ‘other staff’ is significant, that category should be separately disclosed.",null,null,"FReM 5.4.4 f)"]
[null,"(c) Ministers?",null,null,"FReM 5.4.4 f)"]
[null,"(d) Special advisers?",null,null,"FReM 5.4.4 f)"]
[null,"Note: other headings may be added where appropriate.",null,null,"CA § 411 (2)"]
[null,"Note: staff numbers should be presented as the average full time equivalent staff. ",null,null,"FReM 5.4.4 f)"]
["D2.8","For departments only: is the analysis in D2.7 also disclosed against departmental objectives?",null,null,"FReM 5.4.4 f)"]
["D2.9","For consolidated departmental financial statements only: have staff numbers in respect of the core department under each heading in D2.7 been disclosed as well as the consolidated amounts?",null,null,"DY Note 7"]
["D2.10","Where staff have been engaged on capital projects, and their costs have been capitalised, have the staff numbers engaged on capital projects under each heading in D2.7 been disclosed?",null,null,"DY Note 7\nAP Note 3\nNG Note 4"]
["D2.11","Has the entity provided summary data on their use of exit packages agreed in year, and in the format proposed by the Cabinet Office",null,null,"FReM 5.4.61"]
[null,"Note:EPN 296 - provides further guidance on the purpose and scope of the disclosure required. http://www.civilservice.gov.uk/Assets/EPN296_tcm6-38531.pdf ",null,null,"EPN 296"]
["D3","EXPENDITURE",null,{"$f":"IF((AND(D72<>\"no\",D79<>\"no\",D87<>\"no\",#REF!<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}}]
[null,"General",null,{"$f":"IF((AND(D73<>\"no\",D76<>\"no\",D77<>\"no\")),\"\",\"no\")","v":""}]
["D3.1","For departments and agencies: have Expenditure and income been shown separately in the Statement of Comprehensive Net Expenditure, or equivalent under two headings – administration costs and programme costs?",null,null,"FReM 11.3.3 and 5.4.9"]
[null,"Note (1): the classification of expenditure as administration or as programme in the department's resource accounts should follow the definition of administration costs provided by the relevant authority.",null,null,"FReM 11.3.4"]
[null,"Note (2): In Spending Reviews, administration budgets are set for most central government departments (including their agencies and other Arms Length Bodies) unless specific exemptions have been agreed with the relevant authority for example the BBC. Public Corporations are excluded from the regime along with other self-funded, net-funded and fully levy funded bodies and bodies that do not receive any Consolidated Fund funding, and independent parliamentary bodies. The devolved administrations are also not set administration budgets in Spending Reviews, but these bodies operate their own arrangements for constraining the costs of running central government. Details of administration budget regimes can be obtained from the relevant authorities",null,null,"FReM 11.3.3\n"]
["D3.2","Where an agency is excluded from the administration budget regime, has the fact that their expenditure is programme expenditure been made clear in either in the Statement of Comprehensive Net Expenditure or in the notes to the financial statements?",null,null,"FReM 11.3.4"]
["D3.3","Has all EU expenditure in respect of grants or subsidy claims, whether incurred on the entity’s own behalf or whether the entity is acting as an agent for the EU (with the exception of expenditure on twinning projects), been accounted for gross, and separately analysed within the notes on programme expenditure?",null,null,"FReM 11.3.6        "]
[null,"Note: where the entity provides services to a candidate country under a twinning project, relevant income and expenditure should be accounted for as EU income (FReM 11.2.12 - 11.2.14 (D4.12-15)) and related expenditure (FReM 11.3.5 - 11.3.6 (D3.3 above)).",null,null,"FReM 11.3.7"]
[null,"Other administration costs and programme costs",null,{"$f":"IF((AND(D80<>\"no\",D82<>\"no\",D83<>\"no\")),\"\",\"no\")","v":""}]
["D3.4","Has an analysis of the total of other administration costs and programme costs, as recorded in the Statement of Comprehensive Net Expenditure, been disclosed in separate notes to the financial statements?",null,null,"FReM 5.4.36\nDY Notes 7 and 8\nAP Notes 4 and 5"]
[null,"Note: where the entity does not disclose its expenditure separately as administration and programme costs in the Statement of Comprehensive Net Expenditure, the analysis should be applied to the equivalent (non-staff) costs - for example, \"other expenditure\" disclosed by an NDPB.",null,null,"NG Note 5"]
["D3.5","For consolidated departmental financial statements only: have other administration costs and programme costs for the core department been disclosed as well as the consolidated amounts?",null,null,"DY Notes 8 and 9"]
["D3.6","Has the following information been disclosed in the notes to the financial statements:",null,{"$f":"IF((AND(D84<>\"no\",D85<>\"no\",D86<>\"no\")),\"\",\"no\")","v":""},"FReM 5.4.36"]
[null,"(a) expenditure in respect of the service charges under PFI contracts?",null,null,"FReM 5.4.36"]
[null,"(b) the individual components of non-cash items?",null,null,"FReM 5.4.36"]
[null,"(c) an analysis of other significant expenditure items?",null,null,"FReM 5.4.36"]
[null,"Notional expenditure ",null,{"$f":"IF((AND(D89<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: notional costs should not be recorded for cost of capital, though actual costs should be charged in circumstances where the Treasury directs that it is appropriate. Where entities use cost of capital in management accounting or for setting fees and charges in accordance with the fees and charges guidance, these costs must be excluded from the accounts of the entity. Entities expected to recover full costs in accordance with fees and charges policy may show in a note to the accounts the effect of charging notional premiums, but notional insurance premiums should not be charged in the Statement of Comprehensive Net Expenditure.",null,null,"FReM 11.5.2 and 11.5.3"]
["D3.7","For NDPBs: have total notional charges been reversed, either as an adjusting item below the result for the year, or a credit to the general reserve, as appropriate?",null,null,"FReM 11.5.1"]
["D4","INCOME",null,{"$f":"IF((AND(D101<>\"no\",D102<>\"no\",D103<>\"no\",D104<>\"no\",D107<>\"no\",D108<>\"no\",D116<>\"no\",D117<>\"no\",#REF!<>\"no\",D118<>\"no\",D120<>\"no\",D128<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}},"FReM 11.2.2"]
[null,"Note (1): funding from the following sources should not be accounted for as income, but as financing through the General Fund:",null,null,"FReM 11.2.5"]
[null,"(a) Supply (see E19.2 (a));",null,null,"FReM 3.3.7 a)"]
[null,"(b)grants and grants-in aid to non-departmental public bodies (see paragraph 11.2.18); & (see E20);",null,null,"FReM 11.2.5"]
[null,"(c)grants from the Ministry of Justice to the Welsh Assembly Government and the Scottish Government, and from the Northern Ireland Office to the Northern Ireland Assembly",null,null,"FReM 11.2.5"]
[null,"(d) amounts from the National Insurance Fund (see E19.2 (b)); ",null,null,"FReM 11.2.5"]
[null,"(e) the Consolidated Fund in respect of standing services (see E19.2 (d)); and ",null,null,"FReM 11.2.5"]
[null,"(f) advances from the Contingencies Fund (see E19.2 (c)).  ",null,null,"FReM 11.2.5"]
[null,"(g) amounts appropriated from tax revenue in the HMRC Trust Statement for the purpose of paying tax credits: and",null,null,"FReM 11.2.5"]
[null,"(h)amounts appropriated from National Insurance contributions in the HMRC Trust Statement for the purpose of financing the NHS",null,null,"FReM 11.2.5"]
[null,"Note (2): the parliamentary process and accounting arrangements determine how income is presented. For NDPBs and trading funds, refer to FReM 11.2.7 for the treatment of income, and to FReM 11.2.18 for the treatment of grants and grant-in-aid.",null,null,"FReM 11.2.6\nFReM 11.2.7 and 11.2.18"]
["D4.1","Has all income, except in the cases covered by D4.2 and D4.10, been recorded gross?",null,null,"FReM 11.2.15"]
["D4.2","For departments: have items of income that have been netted off gross expenditure in the Statement of Parliamentary Supply for purposes of parliamentary control, which relate to any recovery of expenditure recorded in the Statement of Comprehensive Net Expenditure or to returns on investments, been included in the Statement of Comprehensive Net Expenditure?",null,null,"FReM 11.2.15"]
["D4.3","Where the entity is acting as an agent for a principal or on behalf of a third party, have any receipts, except for EU income (see D4.12), been excluded from the Statement of Comprehensive Net Expenditure? ",null,null,"FReM 11.2.15"]
["D4.4","For departments and agencies: has income been shown separately under the headings of administration costs and programme costs in the Statement of Comprehensive Net Expenditure?",null,null,"FReM 11.3.3 and 5.4.9"]
[null,"Note (1): the classification of expenditure as administration or as programme in the department's resource accounts should follow the definition of administration costs provided by the relevant authority.",null,null,"FReM 11.3.4"]
[null,"Note (2): the Ministry of Defence, the Export Credit Guarantees Department, the Forestry Commission and trading funds that are departments in their own right are excluded from the administration budget regime, but see D 3.1 Note (2).",null,null,"FReM 11.3.3"]
["D4.5","Have 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, been disclosed?",null,null,"IAS 18.35 (a)"]
["D4.6","Has an analysis of operating income, together with commentary where appropriate, that enables users of the financial statements to understand the nature of the entity’s operating income been disclosed?",null,null,"FReM 5.4.37"]
[null,"Note: IAS 18.35 identifies the following categories of income:"]
[null,"(a) the sale of goods;",null,null,"IAS 18.35  (b) (i)"]
[null,"(b) the rendering of services;",null,null,"IAS 18.35  (b) (ii)"]
[null,"(c) interest;",null,null,"IAS 18.35  (b) (iii)"]
[null,"(d) royalties;",null,null,"IAS 18.35  (b) (iv)"]
[null,"(e) dividends.",null,null,"IAS 18.35  (b) (v)"]
[null,"Entities should adopt a classification of income that most appropriately reflects the nature of the entity's business and its activities."]
["D4.7","For consolidated departmental financial statements only: has income for the core department, where it is material to the total, been disclosed as well as the consolidated amount?",null,null,"DY Note 10"]
["D4.8","Has the amount of revenue arising from exchanges of goods or services included in each significant category of revenue been disclosed?",null,null,"IAS 18.35  (c)"]
["D4.9","Have any surpluses on the disposal of assets where and only where they are no more than adjustments to depreciation (or amortisation) or impairment previously charged, been netted off expenditure?",null,null,"FReM 11.2.10"]
[null,"Note: profit on disposal of an asset can be accounted for as negative expenditure to the extent that the profit represents a final adjustment of depreciation. Where this is not the case, profits on disposal of assets should be treated as income in the Statement of Comprehensive Net Expenditure.",null,null,"FReM 5.4.11 a) and 11.2.10"]
[null,"Agreements for the construction of real estate",null,{"$f":"IF((AND(D121<>\"no\")),\"\",\"no\")","v":""}]
["D4.10","Where the entity recognises revenue using the percentage of completion method for agreements for the construction of real estate that meet all the criteria in IAS 18.14 continuously as construction progresses, has the following information been disclosed:",null,{"$f":"IF((AND(D122<>\"no\",D123<>\"no\",D124<>\"no\",D125<>\"no\")),\"\",\"no\")","v":""},"IFRIC 15.17\nIAS 18.14"]
[null,"(a) how it determines which agreements meet all the criteria in IAS 18.14 continuously as construction progresses?",null,null,"IFRIC 15.20 (a)"]
[null,"(b) the amount of revenue arising from such agreements in the period?",null,null,"IFRIC 15.20 (b)"]
[null,"(c) the methods used to determine the stage of completion of agreements in progress?",null,null,"IFRIC 15.20 (c)"]
[null,"(d) for agreements that are in progress at the end of the reporting period: ",null,{"$f":"IF((AND(D126<>\"no\",D127<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the aggregate amount of costs incurred and recognised profits (less recognised losses) to date?",null,null,"IFRIC 15.21 (a)"]
[null,"(ii) the amount of advances received?",null,null,"IFRIC 15.21 (b)"]
[null,"EU income",null,{"$f":"IF((AND(D129<>\"no\",D132<>\"no\",D134<>\"no\",D135<>\"no\")),\"\",\"no\")","v":""}]
["D4.11","Has all EU income, except for receipts to be transferred to other member states or mandated bodies in other member states in respect of EU twinning projects, been:",null,{"$f":"IF((AND(D130<>\"no\",D131<>\"no\")),\"\",\"no\")","v":""},"FReM 11.2.12"]
[null,"(a) shown separately on a gross basis in the Statement of Comprehensive Net Expenditure?"]
[null,"(b) split between that received by the entity acting as an agent for the EU in making payments to third parties in the UK, and that received to fund the entity's own expenditure?"]
["D4.12","Have receipts to be transferred to other member states or mandated bodies in other member states in respect of EU twinning projects been treated as third party assets?",null,null,"FReM 11.2.12"]
[null,"Note: such EU income may be netted off the relevant expenditure section in the Statement of Parliamentary Supply, rather than appropriated in aid.  EU income received by an entity to fund its own expenditure should be appropriated in aid.",null,null,"FReM 11.2.13"]
["D4.13","Where there is a delay in the receipt of EU funds, either direct from the European Union or via the Rural Payments Agency, has the amount due been shown in the statement of financial position accrued income? ",null,null,"FReM 11.2.14"]
["D4.14","Has accrued income relating to EU funding been disclosed separately in the notes to the financial statements?",null,null,"FReM 11.2.14"]
["D5","CONSTRUCTION CONTRACTS",null,{"$f":"IF((AND(D137<>\"no\",D138<>\"no\",D139<>\"no\",D140<>\"no\",D144<>\"no\",D145<>\"no\")),\"\",\"no\")","v":""},"FReM 11.3.8"]
["D5.1","Has the amount of contract revenue recognised as revenue in the period been disclosed?",null,null,"IAS 11.39 (a)"]
["D5.2","Have the methods used to determine the contract revenue recognised in the period been disclosed?",null,null,"IAS 11.39 (b)"]
["D5.3","Have the methods used to determine the stage of completion of contracts in progress been disclosed?",null,null,"IAS 11.39 (c)"]
["D5.4","For contracts in progress at the end of the reporting period, has the following been disclosed:",null,{"$f":"IF((AND(D141<>\"no\",D142<>\"no\",D143<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the aggregate amount of costs incurred and recognised profits (less recognized losses) to date?",null,null,"IAS 11.40 (a)"]
[null,"(b) the amount of advances received?",null,null,"IAS 11.40 (b)"]
[null,"(c) the amount of retentions?",null,null,"IAS 11.40 (c)"]
["D5.5","Has the gross amount due from customers for contract work been disclosed as an asset?",null,null,"IAS 11.42 (a)"]
["D5.6","Has the gross amount due to customers for contract work been disclosed as a liability?",null,null,"IAS 11.42 (b)"]
["D6","TAX",null,{"$f":"IF((AND(D148<>\"no\",D149<>\"no\",D159<>\"no\",D177<>\"no\",D178<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: IAS 12 (and SICs 21 and 25) apply in full to those entities that are subject to the tax regime and to the extent that they have taxable activities.",null,null,"FReM 11.4.2\nFReM 11.4.4 and 11.4.5"]
["D6.1","Has tax expense (income) related to profit or loss from ordinary activities been presented in the Statement of Comprehensive Net Expenditure?",null,null,"IAS 12.77 and 12.77A"]
["D6.2","Have the major components of tax expense (or income) been disclosed separately? ",null,null,"IAS 12.79"]
[null,"Note: the components of tax expense (or income) may include:"]
[null,"(a) current tax expense (or income);",null,null,"IAS 12.80 (a)"]
[null,"(b) any adjustments recognised in the period for current tax of prior periods;",null,null,"IAS 12.80 (b)"]
[null,"(c) the amount of deferred tax expense (or income) relating to the origination and reversal of temporary differences;",null,null,"IAS 12.80 (c)"]
[null,"(d) the amount of deferred tax expense (or income) relating to changes in tax rates or the imposition of new taxes;",null,null,"IAS 12.80 (d)"]
[null,"(e) the amount of the benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense;",null,null,"IAS 12.80 (e)"]
[null,"(f) the amount of the benefit from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce deferred tax expense;",null,null,"IAS 12.80 (f)"]
[null,"(g) deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset in accordance with IAS 12.56; and",null,null,"IAS 12.80 (g)"]
[null,"(h) the amount of tax expense (or income) relating to those changes in accounting policies and errors that are included in profit or loss in accordance with IAS 8, because they cannot be accounted for retrospectively.",null,null,"IAS 12.80 (h)"]
["D6.3","Has the following been disclosed separately:",null,{"$f":"IF((AND(D160<>\"no\",D161<>\"no\",D163<>\"no\",D166<>\"no\",D167<>\"no\",D168<>\"no\",D170<>\"no\",D173<>\"no\",D176<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the aggregate current and deferred tax relating to items that are charged or credited directly to equity?",null,null,"IAS 12.81 (a) and 12.62A\nIAS 32.39"]
[null,"(b) the amount of income tax relating to each component of other comprehensive income? ",null,null,"IAS 12.81 (ab) and 12.62"]
[null,"Note: see also G1.5."]
[null,"(c) an explanation of the relationship between tax expense (income) and accounting profit in either or both of the following forms:",null,{"$f":"IF((AND(D164<>\"no\",D165<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) a numerical reconciliation between tax expense (or income) and the product of accounting profit multiplied by the applicable tax rate(s), disclosing also the basis on which the applicable tax rate(s) is (are) computed?",null,null,"IAS 12.81 (c) (i)"]
[null,"(ii) a numerical reconciliation between the average effective tax rate and the applicable tax rate, disclosing also the basis on which the applicable tax rate is computed?",null,null,"IAS 12.81 (c) (ii)"]
[null,"(d) an explanation of changes in the applicable tax rate(s) compared to the previous accounting period?",null,null,"IAS 12.81 (d)"]
[null,"(e) the amount (and expiry date, if any) of deductible temporary differences, unused tax losses, and unused tax credits for which no deferred tax asset is recognised in the statement of financial position?",null,null,"IAS 12.81 (e)"]
[null,"(f) the aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint ventures, for which deferred tax liabilities have not been recognised (see IAS 12.39)?",null,null,"IAS 12.81 (f)"]
[null,"Note: the disclosure of the amounts of the unrecognised deferred tax liabilities is, where practicable, encouraged.  ",null,null,"IAS 12.87"]
[null,"(g) in respect of each type of temporary difference, and in respect of each type of unused tax losses and unused tax credits:",null,{"$f":"IF((AND(D171<>\"no\",D172<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the amount of the deferred tax assets and liabilities recognised in the statement of financial position for each period presented?",null,null,"IAS 12.81 (g) (i)"]
[null,"(ii) the amount of the deferred tax income or expense recognised in the Statement of Comprehensive Net Expenditure, if this is not apparent from the changes in the amounts recognised in the statement of financial position?",null,null,"IAS 12.81 (g) (ii)"]
[null,"(h) in respect of discontinued operations, the tax expense relating to:",null,{"$f":"IF((AND(D174<>\"no\",D175<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the gain or loss on discontinuance?",null,null,"IAS 12.81 (h) (i)"]
[null,"(ii) the profit or loss from the ordinary activities of the discontinued operation for the period, together with the corresponding amounts for each prior period presented?",null,null,"IAS 12.81 (h) (ii)"]
[null,"(i) the amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared before the financial statements were authorised for issue, but are not recognised as a liability in the financial statements?",null,null,"IAS 12.81 (i)"]
["D6.4","Has the amount of a deferred tax asset and the nature of the evidence supporting its recognition, where:\n    (a) the utilisation of the deferred tax asset is dependent on \n          future taxable profits in excess of the profits arising from \n          the reversal of existing taxable temporary differences; and\n    (b) the entity has suffered a loss in either the current or preceding \n          period in the tax jurisdiction to which the deferred tax asset \n          relates\nbeen disclosed?",null,null,"IAS 12.82"]
["D6.5","Where income taxes vary according to whether part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity (see IAS 12.52A), has the following been disclosed:",null,{"$f":"IF((AND(D179<>\"no\",D180<>\"no\",D181<>\"no\",D182<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the nature of the potential income tax consequences that would result from the payment of dividends to its shareholders?",null,null,"IAS 12.82A"]
[null,"(b) the amounts of the potential income tax consequences practicably determinable? ",null,null,"IAS 12.82A"]
[null,"(c) whether there are any potential income tax consequences not practicably determinable?",null,null,"IAS 12.82A"]
[null,"(d) the important features of the income tax systems and the factors that will affect the amount of the potential income tax consequences of dividends?",null,null,"IAS 12.87A"]
["D7","SHARE-BASED PAYMENTS",null,{"$f":"IF((AND(D185<>\"no\",D205<>\"no\",D234<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: IFRS 2 Share-based Payment, which is covered in this section, is unlikely to apply, but where it is applicable, it should be applied in full.",null,null,"FReM 9.2.1"]
[null,"Nature and extent of share-based payment arrangements ",null,{"$f":"IF((AND(D186<>\"no\")),\"\",\"no\")","v":""},"IFRS 2.44"]
["D7.1","Has information that enables users of the financial statements to understand the nature and extent of share-based payment arrangements that existed during the period been disclosed, including, as a minimum:",null,{"$f":"IF((AND(D187<>\"no\",D192<>\"no\",D200<>\"no\",D202<>\"no\",D204<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a description of each type of share-based payment arrangement that existed at any time during the period, including: ",null,{"$f":"IF((AND(D188<>\"no\",D189<>\"no\",D190<>\"no\")),\"\",\"no\")","v":""},"IFRS 2.45 (a)"]
[null,"(i) the general terms and conditions of each arrangement (such as vesting requirements)? ",null,null,"IFRS 2.45 (a)"]
[null,"(ii) the maximum term of options granted?",null,null,"IFRS 2.45 (a)"]
[null,"(iii) the method of settlement (e.g. whether in cash or equity)?",null,null,"IFRS 2.45 (a)"]
[null,"Note: this information may be aggregated for substantially similar types of share-based payment arrangements, except where separate disclosure of each arrangement is necessary to satisfy the principle in IFRS 2.44."]
[null,"(b) the number and weighted average exercise prices of share options for each of the following groups of options:",null,{"$f":"IF((AND(D193<>\"no\",D194<>\"no\",D195<>\"no\",D196<>\"no\",D197<>\"no\",D198<>\"no\",D199<>\"no\")),\"\",\"no\")","v":""},"IFRS 2.45 (b) (i)"]
[null,"(i) outstanding at the beginning of the period?",null,null,"IFRS 2.45 (b) (ii)"]
[null,"(ii) granted during the period?",null,null,"IFRS 2.45 (b) (iii)"]
[null,"(iii) forfeited during the period?",null,null,"IFRS 2.45 (b) (iv)"]
[null,"(iv) exercised during the period?",null,null,"IFRS 2.45 (b) (v)"]
[null,"(v) expired during the period?",null,null,"IFRS 2.45 (b) (vi)"]
[null,"(vi) outstanding at the end of the period?",null,null,"IFRS 2.45 (b) (vii)"]
[null,"(vii) exercisable at the end of the period?",null,null,"IFRS 2.45 (c)"]
[null,"(c) for share options exercised during the period, the weighted average share price at the date of exercise?",null,null,"IFRS 2.45 (c)"]
[null,"Note: where options were exercised on a regular basis throughout the period, the weighted average share price during the period may be disclosed instead.",null,null,"IFRS 2.45 (d)"]
[null,"(d) for share options outstanding at the end of the period, the range of exercise prices and weighted average remaining contractual life?",null,null,"IFRS 2.45 (d)"]
[null,"Note: where the range of exercise prices is wide, the outstanding options should be divided into ranges that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options.",null,null,"IFRS 2.44\nIFRS 2.52"]
[null,"(e) any other information necessary to understand the nature and extent of the share-based payment arrangements?"]
[null,"Determination of the fair value of the goods or services received, or the fair value of the equity instruments granted",null,{"$f":"IF((AND(D206<>\"no\",D231<>\"no\",D232<>\"no\",D233<>\"no\")),\"\",\"no\")","v":""},"IFRS 2.47"]
["D7.2","Where the entity has measured the fair value of goods or services received as consideration for equity instruments of the entity indirectly, by reference to the fair value of the equity instruments granted, has the following, at a minimum, been disclosed:",null,{"$f":"IF((AND(D207<>\"no\",D221<>\"no\",D227<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) for share options granted during the period:",null,{"$f":"IF((AND(D208<>\"no\",D209<>\"no\",D210<>\"no\",D211<>\"no\",D219<>\"no\",D220<>\"no\")),\"\",\"no\")","v":""},"IFRS 2.47 (a)"]
[null,"(i) the weighted average fair value of those options at the measurement date?",null,null,"IFRS 2.47 (a)"]
[null,"(ii) information on how that fair value was measured?",null,null,"IFRS 2.47 (a) (i)"]
[null,"(iii) the option pricing model used? "]
[null,"(iv) the inputs to that model, including:",null,{"$f":"IF((AND(D212<>\"no\",D213<>\"no\",D214<>\"no\",D215<>\"no\",D216<>\"no\",D217<>\"no\",D218<>\"no\")),\"\",\"no\")","v":""},"IFRS 2.47 (a) (i)"]
[null,"(A) the weighted average share price?",null,null,"IFRS 2.47 (a) (i)"]
[null,"(B) exercise price?",null,null,"IFRS 2.47 (a) (i)"]
[null,"(C) expected volatility?",null,null,"IFRS 2.47 (a) (i)"]
[null,"(D) option life?",null,null,"IFRS 2.47 (a) (i)"]
[null,"(E) expected dividends?",null,null,"IFRS 2.47 (a) (i)"]
[null,"(F) the risk-free interest rate?",null,null,"IFRS 2.47 (a) (i)"]
[null,"(G) any other inputs to the model, including the method used and the assumptions made to incorporate the effects of expected early exercise?",null,null,"IFRS 2.47 (a) (ii)"]
[null,"(v) how expected volatility was determined, including an explanation of the extent to which expected volatility was based on historical volatility?",null,null,"IFRS 2.47 (a) (iii)"]
[null,"(vi) whether and how any other features of the option grant were incorporated into the measurement of fair value (such as a market condition)?"]
[null,"(b) for other equity instruments granted during the period (i.e. other than share options):",null,{"$f":"IF((AND(D222<>\"no\",D223<>\"no\",D224<>\"no\",D225<>\"no\",D226<>\"no\")),\"\",\"no\")","v":""},"IFRS 2.47 (b) (i)"]
[null,"(i) the number and weighted average fair value of those equity instruments at the measurement date?",null,null,"IFRS 2.47 (b) (i)"]
[null,"(ii) information on how that fair value was measured?",null,null,"IFRS 2.47 (b) (i)"]
[null,"(iii) where fair value was not measured on the basis of an observable market price, how it was determined?",null,null,"IFRS 2.47 (b) (ii)"]
[null,"(iv) whether and how expected dividends were incorporated into the measurement of fair value?",null,null,"IFRS 2.47 (b) (iii)"]
[null,"(v) whether and how any other features of the equity instruments granted were incorporated into the measurement of fair value?",null,null,"IFRS 2.47 (c)"]
[null,"(c) for share-based payment arrangements that were modified during the period:",null,{"$f":"IF((AND(D228<>\"no\",D229<>\"no\",D230<>\"no\")),\"\",\"no\")","v":""},"IFRS 2.47 (c) (i)"]
[null,"(i) an explanation of those modifications?",null,null,"IFRS 2.47 (c) (ii)"]
[null,"(ii) the incremental fair value granted (as a result of those modifications)?",null,null,"IFRS 2.47 (c) (iii)"]
[null,"(iii) information on how the incremental fair value granted was measured, consistently with the requirements set out in (a) and (b) above, where applicable?",null,null,"IFRS 2.48"]
["D7.3","Where the entity has measured directly the fair value of goods or services received during the period, has the determination of that fair value (e.g. whether fair value was measured at a market price for those goods or services) been disclosed?.",null,null,"IFRS 2.46\nIFRS 2.52"]
["D7.4","Has any other information necessary to enable users of the financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period was determined been disclosed?",null,null,"IFRS 2.49"]
["D7.5","Where the entity has rebutted the presumption in IFRS 2.13 (that the fair value of the goods or services received can be estimated reliably), has that fact, and an explanation of why the presumption was rebutted, been disclosed?"]
[null,"Effect of share-based payment transactions on profit or loss and financial position",null,{"$f":"IF((AND(D235<>\"no\")),\"\",\"no\")","v":""},"IFRS 2.50"]
["D7.6","Has information that enables users of the financial statements to understand the effect of share-based payment transactions on the entity's profit or loss for the period and on its financial position been disclosed, including, as a minimum:",null,{"$f":"IF((AND(D236<>\"no\",D237<>\"no\",D238<>\"no\",D241<>\"no\")),\"\",\"no\")","v":""},"IFRS 2.51 (a)"]
[null,"(a) the total expense recognised for the period arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets and hence were recognised immediately as an expense?",null,null,"IFRS 2.51 (a)"]
[null,"(b) (separately from (a)) that portion of the total expense that arises from transactions accounted for as equity-settled share-based payment transactions?"]
[null,"(c) for liabilities arising from share-based payment transactions:",null,{"$f":"IF((AND(D239<>\"no\",D240<>\"no\")),\"\",\"no\")","v":""},"IFRS 2.51 (b) (i)"]
[null,"(i) the total carrying amount at the end of the period?",null,null,"IFRS 2.51 (b) (ii)"]
[null,"(ii) the total intrinsic value at the end of the period of liabilities for which the counterparty's right to cash or other assets had vested by the end of the period (e.g. vested share appreciation rights)?",null,null,"IFRS 2.50\nIFRS 2.52"]
[null,"(d) any other information necessary to understand the effect of share-based payment transactions on the entity's profit or loss for the period and on its financial position?"]
["D8","EARNINGS PER SHARE",null,{"$f":"IF((AND(D244<>\"no\",D250<>\"no\",D261<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: IAS 33 Earnings per Share, which is covered in this section, is unlikely to apply, but where it is applicable, it should be applied in full.",null,null,"FReM 9.2.1"]
[null,"Presentation ",null,{"$f":"IF((AND(D245<>\"no\",D248<>\"no\")),\"\",\"no\")","v":""}]
["D8.1","Have, for each class of ordinary shares that has a different right to share in profit for the period, basic and diluted earnings per share been presented with equal prominence in the Statement of Comprehensive Net Expenditure:",null,{"$f":"IF((AND(D246<>\"no\",D247<>\"no\")),\"\",\"no\")","v":""},"IAS 33.66"]
[null,"(a) for profit or loss from continuing operations attributable to the ordinary equity holders of the parent entity?",null,null,"IAS 33.66"]
[null,"(b) for profit or loss attributable to the ordinary equity holders of the parent entity? ",null,null,"IAS 33.68"]
["D8.2","Have the basic and diluted amounts per share for a discontinued operation, either in the Statement of Comprehensive Net Expenditure or in the notes, been disclosed?",null,null,"IAS 33.69"]
[null,"Note: basic and diluted earnings per share should be presented even if the amounts are negative (i.e. a loss per share)."]
[null,"Disclosure",null,{"$f":"IF((AND(D251<>\"no\",D252<>\"no\",D254<>\"no\",D255<>\"no\",D257<>\"no\")),\"\",\"no\")","v":""},"IAS 33.70 (a)"]
["D8.3","Have the amounts used as the numerators in calculating basic and diluted earnings per share, and a reconciliation of those amounts to profit or loss attributable to the parent entity for the period, been disclosed?",null,null,"IAS 33.70 (b)"]
["D8.4","Has the weighted average number of ordinary shares used as the denominator in calculating basic and diluted earnings per share, and a reconciliation of these denominators to each other, been disclosed? ",null,null,"IAS 33.70 (a) and (b)"]
[null,"Note: the reconciliations under IAS 33.70 (a) and (b) should include the individual effect of each class of instruments that affects earnings per share.",null,null,"IAS 33.70 (c)"]
["D8.5","Have instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented, been disclosed?",null,null,"IAS 33.70 (d)"]
["D8.6","Has a description of ordinary share transactions or potential ordinary share transactions, other than those accounted for in accordance with IAS 33.64, that occur after the reporting period and that would have changed significantly the number of ordinary shares or potential ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period, been disclosed?",null,null,"IAS 33.72"]
[null,"Note: where financial instruments and other contracts generating potential ordinary shares incorporate terms and conditions that affect the measurement of basic and diluted earnings per share, the disclosure of these terms and conditions is encouraged, where not otherwise required by an IFRS."]
["D8.7","Where an entity discloses, in addition to basic and diluted earnings per share, amounts per share using a reported component of the Statement of Comprehensive Net Expenditure other than one required by IAS 33, has the following been disclosed in the notes:",null,{"$f":"IF((AND(D258<>\"no\",D259<>\"no\",D260<>\"no\")),\"\",\"no\")","v":""},"IAS 33.73 and 33.73A"]
[null,"(a) basic and diluted amounts per share relating to such a component (with equal prominence)? ",null,null,"IAS 33.73"]
[null,"(b) the basis on which the numerator(s) is (are) determined, including whether amounts per share are before tax or after tax?",null,null,"IAS 33.73"]
[null,"(c) where the component used is not reported as a line item in the Statement of Comprehensive Net Expenditure, a reconciliation between the component used and a line item that is reported in the Statement of Comprehensive Net Expenditure?"]
[null,"Retrospective adjustments",null,{"$f":"IF((AND(D262<>\"no\")),\"\",\"no\")","v":""},"IAS 33.64"]
["D8.8","Where the number of ordinary or potential ordinary shares outstanding changes (as a result of a capitalisation, bonus issue, share split, or reverse share split) after the reporting period but before the financial statements are authorised for issue, has the fact that the per share calculations reflect such changes in the number of shares been disclosed?"]

{"sheet":"E - SoFP","index":6,"n_rows":1333,"n_cols":6,"rows_kept":1333,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'B - Presentation & Policies'!B1","v":"FReM DISCLOSURE GUIDE 2011-12"},"Subsection applicable?","Response","Ref","Comments/links"]
[null,"SECTION E: STATEMENT OF FINANCIAL POSITION",null,{"$f":"IF((AND(D3<>\"no\",D64<>\"no\",D185<>\"no\",D217<>\"no\",D265<>\"no\",D321<>\"no\",D330<>\"no\",D335<>\"no\",D541<>\"no\",D573<>\"no\",D648<>\"no\",D684<>\"no\",D700<>\"no\",D724<>\"no\",D728<>\"no\",D758<>\"no\",D865<>\"no\",D941<>\"no\",D1261<>\"no\",D1279<>\"no\",D1299<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}}]
["E1","GENERAL",null,{"$f":"IF((AND(D4<>\"no\",D11<>\"no\",D19<>\"no\",D26<>\"no\",D52<>\"no\")),\"\",\"no\")","v":""}]
[null,"Format and the current/non-current distinction",null,{"$f":"IF((AND(D5<>\"no\",D9<>\"no\",D10<>\"no\")),\"\",\"no\")","v":""}]
["E1.1","Has the statement of financial position been prepared in accordance with the format shown under FReM 5.4.13?",null,null,"FReM 5.4.13"]
[null,"Note (1): preparation of the statement of financial position in accordance with the format shown under FReM 5.4.13 will meet the requirement of IAS 1.60 to classify separately current and non-current assets, and current and non-current liabilities, in the statement of financial position (subject to the criteria set out in IAS 1.66 - 1.76 (see E1.5 - E1.8)).",null,null,"IAS 1.60"]
[null,"Note (2): the flexibility provided in IAS 1.60 to select the order of presentation of line items in the statement of financial position and to present on a liquidity basis is withdrawn. Where the entity wishes to use an alternative format or to present on a liquidity basis, it should first obtain approval from the relevant authority (through the parent or sponsoring department as appropriate).",null,null,"FReM 5.4.13"]
[null,"Note (3) The statement of financial position for a departmental group shall include columns for the core department, the core department and agencies, and the consolidated group (usually core department, agencies and NDPBs)",null,null,"FReM 5.4.13"]
["E1.2","Have additional line disclosures been included as necessary so as properly to reflect the entity’s financial position, capital and reserves?",null,null,"FReM 5.4.13"]
["E1.3","For each asset and liability item that combines amounts expected to be recovered or settled both no more than and more than twelve months after the reporting period, has the amount expected to be recovered or settled after more than twelve months been separately disclosed?",null,null,"IAS 1.61"]
[null,"Current assets",null,{"$f":"IF((AND(D12<>\"no\",D17<>\"no\")),\"\",\"no\")","v":""}]
["E1.4","Have assets been classified as current assets where they are:",null,{"$f":"IF((AND(D13<>\"no\",D14<>\"no\",D15<>\"no\",D16<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) expected to be realised in, or intended to be sold or consumed in, the normal course of the entity’s operating cycle? ",null,null,"IAS 1.66 (a)"]
[null,"(b) held primarily for the purpose of being traded?",null,null,"IAS 1.66 (b)"]
[null,"(c) expected to be realised within twelve months after the reporting period?",null,null,"IAS 1.66 (c)"]
[null,"(d) cash or cash equivalent assets (as defined in IAS 7 Statement of Cash Flows) unless they restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period?",null,null,"IAS 1.66 (d)"]
["E1.5","Have all other assets been classified as non-current assets?",null,null,"IAS 1.66 "]
[null,"Note: investments in associates accounted for using the equity method should be classified as non-current assets.",null,null,"IAS 28.38"]
[null,"Current liabilities",null,{"$f":"IF((AND(D20<>\"no\",D25<>\"no\")),\"\",\"no\")","v":""}]
["E1.6","Have liabilities been classified as current liabilities where:",null,{"$f":"IF((AND(D21<>\"no\",D22<>\"no\",D23<>\"no\",D24<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) they are expected to be settled in the normal course of the entity’s operating cycle?",null,null,"IAS 1.69 (a)"]
[null,"(b) they are held primarily for the purpose of being traded?",null,null,"IAS 1.69 (b)"]
[null,"(c) they are due to be settled within twelve months after the reporting period?",null,null,"IAS 1.69 (c)"]
[null,"(d) the entity does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting period?",null,null,"IAS 1.69 (d)"]
["E1.7","Have all other liabilities been classified as non-current liabilities?",null,null,"IAS 1.69"]
[null,"Information to be presented in the statement of financial position",null,{"$f":"IF((AND(D27<>\"no\",D49<>\"no\",D50<>\"no\",D51<>\"no\")),\"\",\"no\")","v":""}]
["E1.8","Have the following line items, as a minimum, been disclosed in the statement of financial position:",null,{"$f":"IF((AND(D28<>\"no\",D29<>\"no\",D30<>\"no\",D31<>\"no\",D33<>\"no\",D32<>\"no\",D34<>\"no\",D35<>\"no\",D36<>\"no\",D37<>\"no\",D39<>\"no\",D40<>\"no\",D41<>\"no\",D42<>\"no\",D43<>\"no\",D44<>\"no\",D46<>\"no\",D47<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) property, plant and equipment?",null,null,"IAS 1.54 (a)"]
[null,"(b) investment property?",null,null,"IAS 1.54 (b)"]
[null,"(c) intangible assets?",null,null,"IAS 1.54 (c)"]
[null,"(d) financial assets [excluding amounts shown under (e), (h) and (i)]?",null,null,"IAS 1.54 (d)"]
[null,"(e) investments accounted for using the equity method?",null,null,"IAS 1.54 (e)"]
[null,"(f) biological assets?",null,null,"IAS 1.54 (f)"]
[null,"(g) inventories?",null,null,"IAS 1.54 (g)"]
[null,"(h) trade and other receivables?",null,null,"IAS 1.54 (h)"]
[null,"(i) cash and cash equivalents?",null,null,"IAS 1.54 (i)"]
[null,"(j) the total of non-current assets classified as held for sale and assets included in disposal groups classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations?",null,null,"IAS 1.54 (j)\nIFRS 5.38"]
[null,"Note: the assets and liabilities (see E1.8 (p)) included in disposal groups classified as held for sale should not be offset and presented as a single amount. ",null,null,"IFRS 5.38"]
[null,"(k) trade and other payables?",null,null,"IAS 1.54 (k)"]
[null,"(l) provisions?",null,null,"IAS 1.54 (l)"]
[null,"(m) financial liabilities [excluding amounts shown under (k) and (l)]?",null,null,"IAS 1.54 (m)"]
[null,"(n) liabilities and assets for current tax, as defined in IAS 12 Income Taxes?",null,null,"IAS 1.54 (n)"]
[null,"(o) deferred tax liabilities and deferred tax assets, as defined in IAS 12 Income Taxes?",null,null,"IAS 1.54 (o)"]
[null,"(p) liabilities included in disposal groups classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations?",null,null,"IAS 1.54 (p)\nIFRS 5.38"]
[null,"Note: the assets (see E1.8 (j)) and liabilities included in disposal groups classified as held for sale should not be offset and presented as a single amount. ",null,null,"IFRS 5.38"]
[null,"(q) minority interest, presented within equity?",null,null,"IAS 1.54 (q)"]
[null,"(r) issued capital and reserves attributable to owners of the parent?",null,null,"IAS 1.54 (r)"]
[null,"Note: where current and non-current classification is used, deferred tax assets (liabilities) should not be classified as current assets (liabilities).",null,null,"IAS 1.56"]
["E1.9","Have additional line items, headings and sub-totals been presented in the statement of financial position where such presentation is relevant to an understanding of the entity’s financial position?",null,null,"IAS 1.55"]
["E1.10","Have additional line items been presented in the statement of financial position where 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?",null,null,"IAS 1.57 (a)"]
["E1.11","Have the descriptions used and the ordering of items or aggregation of similar items been presented 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,null,"IAS 1.57 (b)"]
[null,"Information to be presented either in the statement of financial position or in the notes",null,{"$f":"IF((AND(D53<>\"no\",D60<>\"no\")),\"\",\"no\")","v":""}]
["E1.12","Have further sub classifications of the line items, classified in a manner appropriate to the entity’s operations, been presented either in the statement of financial position or in the notes?",null,null,"IAS 1.77"]
[null,"Note: detailed disclosures will vary according to the requirements of IFRSs and the size, nature and function of the amounts involved - e.g.: ",null,null,"IAS 1.78"]
[null,"(a) items of property, plant and equipment should be disaggregated into classes in accordance with IAS 16 Property, Plant and Equipment;",null,null,"IAS 1.78 (a)"]
[null,"(b) receivables should be disaggregated into amounts receivable from trade customers, receivables from related parties, prepayments and other amounts;",null,null,"IAS 1.78 (b)"]
[null,"(c) inventories should be subclassified, in accordance with IAS 2 Inventories, into classifications such as merchandise, production supplies, materials, work in progress and finished goods;",null,null,"IAS 1.78 (c)"]
[null,"(d) provisions should be disaggregated into provisions for employee benefits and other items; and",null,null,"IAS 1.78 (d)"]
[null,"(e) equity capital and reserves should be disaggregated into various classes, such as paid-in capital, share premium and reserves.",null,null,"IAS 1.78 (e)"]
["E1.13","Where the entity has no share capital, have the following been disclosed, either in the statement of financial position or the statement of changes in taxpayers' equity, or in the notes:",null,{"$f":"IF((AND(D61<>\"no\",D63<>\"no\",D62<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a description of the nature and purpose of each reserve within equity?",null,null,"IAS 1.80\nIAS 1.79 (b)"]
[null,"(b) changes during the period in each category of equity interest?",null,null,"IAS 1.80"]
[null,"(c) the rights, preferences and restrictions attaching to each category of equity interest?",null,null,"IAS 1.80"]
["E2","PROPERTY, PLANT AND EQUIPMENT",null,{"$f":"IF((AND(D100<>\"no\",D82<>\"no\",D117<>\"no\",D118<>\"no\",D119<>\"no\",D133<>\"no\",D174<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: IAS 16 applies subject to the following:",null,null,"FReM 6.2.2"]
[null,"Recognition and Measurement"]
[null,"(a) all tangible fixed assets should be carried at valuation at the end of the reporting period - i.e. there is no option as given in IAS 16 to measure at cost, or to value only certain classes of assets.",null,null,"FReM 6.2.7 a)"]
["\n","(b) entities do not need to disclose the historical cost carrying amounts.",null,null,"FReM 6.2.7 b)"]
[null,"(c) the ‘value in use’ of a non-cash-generating asset is the present value of the asset’s remaining service potential, which can be assumed to be at least equal to the cost of replacing that service potential.",null,null,"FReM 6.2.7 c) and 6.2.85 b)"]
[null,"(d) for ‘in use’ non-specialised property assets fair value should be interpreted as market value for existing use. In the RICS Red Book, this is defined as ‘market value on the assumption that property is sold as part of the continuing enterprise in occupation'.",null,null,"FReM 6.2.5 "]
[null,"Valuations - Property"]
[null,"(a) entities should value their property using the most appropriate valuation methodology. Such methods might include:\n  (i) a quinquennial valuation supplemented by annual indexation \n      and no interim professional valuation;\n  (ii) annual valuations; or\n  (iii) a rolling programme of valuations of properties (whether \n        specialised or non-specialised).",null,null,"FReM 6.2.8 a)"]
[null,"(b) the valuers should determine, using the RICS ‘Red Book’ and following discussions with the entity, the most appropriate valuation methodology for obtaining a fair value. ",null,null,"FReM 6.2.8 b)"]
[null,"(c) where a valuer determines that depreciated replacement cost (DRC) is the most appropriate methodology, entities and their valuer should have regard to the RICS Valuation Information Paper No. 10 and the more detailed guidance available on the FReM website.",null,null,"FReM 6.2.8 b)"]
[null,"(d) where DRC is used as the valuation methodology:\n    (i) entities should normally value a modern equivalent asset in \n        line with the Red Book. Any plans to value a reproduction of \n        the existing asset instead should be discussed with the \n        relevant authority (through sponsoring bodies where \n        appropriate) to determine whether such an approach is \n        appropriate to the entity’s circumstances;\n    (ii) entities should use the ‘instant build’ approach; \n    (iii) the choice of an alternative site will normally hinge on the \n          policy in respect of the locational requirements of the service\n          that is being provided.",null,null,"FReM 6.2.8 c), d) and e)"]
[null,"(e) the cost of enhancements to existing assets should be capitalised during the construction phase as an asset under construction.",null,null,"FReM 6.2.8 f)"]
[null,"(f) at the first valuation after the asset is brought into use, any write down of cost should be treated as an impairment and charged to the Statement of Comprehensive Net Expenditure.",null,null,"FReM 6.2.8 f)"]
[null,"Valuations - Non-Property (excluding networked assets, donated assets and heritage assets)"]
[null,"(g) entities may adopt a depreciated historical cost basis as a proxy for fair value for assets that have short useful economic lives (UELs) or low values (or both) - but the UEL must be a realistic reflection of the life of the asset and the depreciation method used must provide a realistic reflection of the consumption of that asset class. To qualify as a \"proxy\", the NAO considers that the depreciated historical cost value should not be materially different from the current valuation.",null,null,"FReM 6.2.8 h)"]
[null,"(h) where depreciated historical cost is not used, assets should be carried at fair value, and valued using the most appropriate valuation methodology available.",null,null,"FReM 6.2.8 i)"]
[null,"More detailed guidance on valuations is available In \"Guidance on Asset Valuation\" on the FReM website.",null,null,"FReM 6.2.8 "]
["E2.1","Have property, plant and equipment been analysed, at a minimum, under the following headings (where material) in the notes to the financial statements:",null,{"$f":"IF((AND(D83<>\"no\",D84<>\"no\",D85<>\"no\",D87<>\"no\",D89<>\"no\",D91<>\"no\",D92<>\"no\",D94<>\"no\",D95<>\"no\",D96<>\"no\",D97<>\"no\",D98<>\"no\")),\"\",\"no\")","v":""},"FReM 5.4.38 and 6.2.9 c)"]
[null,"(a) information technology?"]
[null,"(b) land? "]
[null,"(c) buildings excluding dwellings?"]
[null,"Note: any land underlying or associated with buildings should be disclosed under land.",null,null,"FReM 5.4.38"]
[null,"(d) dwellings?"]
[null,"Note: any land underlying or associated with dwellings (such as gardens and yards) should be separately disclosed.",null,null,"FReM 5.4.38"]
[null,"(e) networked assets?"]
[null,"Note: underlying and associated land should be included.",null,null,"FReM 5.4.38"]
[null,"(f) transport equipment?"]
[null,"(g) single-use military equipment?"]
[null,"Note: this category is for MoD use only.",null,null,"FReM 5.4.38"]
[null,"(h) plant and machinery?"]
[null,"(i) furniture and fittings?"]
[null,"(j) antiques and works of art?"]
[null,"(k) payments on account and assets under construction?"]
[null,"(l) cultivated assets?"]
[null,"Note: for definitions of, and examples of assets under, these headings, see FReM 5.4.38 (except for networked assets - see FReM 6.2.10). ",null,null,"FReM 5.4.38"]
["E2.2","Has the following been disclosed for each class of property, plant and equipment:",null,{"$f":"IF((AND(D101<>\"no\",D102<>\"no\",D103<>\"no\",D104<>\"no\",D105<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the measurement bases used for determining the gross carrying amount?",null,null,"IAS 16.73 (a)"]
[null,"(b) the depreciation methods used?",null,null,"IAS 16.73 (b)"]
[null,"(c) the useful lives or the depreciation rates used?",null,null,"IAS 16.73 (c)"]
[null,"(d) the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period?",null,null,"IAS 16.73 (d)"]
[null,"(e) a reconciliation of the carrying amount at the beginning and end of the period showing:",null,{"$f":"IF((AND(D106<>\"no\",D107<>\"no\",D108<>\"no\",D109<>\"no\",D110<>\"no\",D111<>\"no\",D112<>\"no\",D113<>\"no\",D114<>\"no\",D115<>\"no\",D116<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) additions?",null,null,"IAS 16.73 (e) (i)"]
[null,"(ii) assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 and other disposals?",null,null,"IAS 16.73 (e) (ii)"]
[null,"(iii) acquisitions through business combinations?",null,null,"IAS 16.73 (e) (iii)"]
[null,"(iv) increases or decreases resulting from revaluations under IAS 16.31, 16.39 and 16.40?",null,null,"IAS 16.73 (e) (iv)"]
[null,"(v) decreases resulting from impairment losses recognised in other comprehensive income in accordance with IAS 36 Impairment of Assets?",null,null,"IAS 16.73 (e) (iv)"]
[null,"(vi) increases resulting from impairment losses reversed other comprehensive income in accordance with IAS 36 Impairment of Assets?",null,null,"IAS 16.73 (e) (iv)"]
[null,"(vii) impairment losses recognised in profit or loss in accordance with IAS 36 Impairment of Assets?",null,null,"IAS 16.73 (e) (v)"]
[null,"(viii) impairment losses reversed in profit or loss in accordance with IAS 36 Impairment of Assets?",null,null,"IAS 16.73 (e) (vi)"]
[null,"(ix) depreciation?",null,null,"IAS 16.73 (e) (vii)"]
[null,"(x) the net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity? ",null,null,"IAS 16.73 (e) (viii)"]
[null,"(xi) other changes?",null,null,"IAS 16.73 (e) (ix)"]
["E2.3","Have owned and leased assets been separately and clearly identified in the analysis?",null,null,"FReM 5.4.38"]
["E2.4","Have operational heritage assets, and non-operational heritage assets that are capitalised, been included under the appropriate asset heading?",null,null,"FReM 5.4.39"]
[null,"Revaluation",null,{"$f":"IF((AND(D120<>\"no\",D126<>\"no\")),\"\",\"no\")","v":""}]
["E2.5","Has the following information been included in the notes on accounting policies: ",null,{"$f":"IF((AND(D121<>\"no\",D122<>\"no\",D123<>\"no\",D124<>\"no\",D125<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the fact that tangible assets are carried at fair value?",null,null,"FReM 6.2.8 g) and j)"]
[null,"(b) the approach to valuing the entity's estates?",null,null,"FReM 6.2.8 g)"]
[null,"(c) a statement (where applicable) that alternative sites have been used in DRC valuations?",null,null,"FReM 6.2.8 g)"]
[null,"(d) that depreciated historical cost is used as a proxy for current value for named classes of non-property assets (where appropriate) and the reasons why? ",null,null,"FReM 6.2.8 j)"]
[null,"(e) any significant estimation techniques in the valuation of non-property assets (where applicable)?",null,null,"FReM 6.2.8 j)"]
["E2.6","Has the following information (for each class of property, plant and equipment, as appropriate) been disclosed in the notes on property, plant and equipment:",null,{"$f":"IF((AND(D127<>\"no\",D128<>\"no\",D129<>\"no\",D130<>\"no\",D131<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the name and qualifications of the valuer, and whether they are independent?",null,null,"FReM 6.2.8 g) and j)\nIAS 16.77 (b)"]
[null,"(b) the date(s) of the last valuations of those assets that are subject to revaluation (both property and non-property)?",null,null,"FReM 6.2.8 g) and j)\nIAS 16.77 (a)"]
[null,"(c) the methods and significant assumptions applied in estimating the assets’ fair values?",null,null,"IAS 16.77 (c)"]
[null,"(d) the extent to which the assets’ fair values were determined directly by reference to observable prices in an active market or recent market transactions on arm’s length terms or were estimated using other valuation techniques?",null,null,"IAS 16.77 (d)"]
[null,"(e) the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders?",null,null,"IAS 16.77 (f)"]
[null,"Note: IAS 16.77 (e) requires disclosure of the carrying amount that would have been recognised had the assets been carried under the cost model, but in accordance with FReM 6.2.7 b) it is not necessary for entities to disclose the historical cost carrying amounts (where available).",null,null,"IAS 16.77 (e)\nFReM 6.2.7 b)"]
[null,"Heritage assets",null,{"$f":"IF((AND(D149<>\"no\",D137<>\"no\",D148<>\"no\",D159<>\"no\",D165<>\"no\",D166<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note (1): in principle, heritage assets should be accounted for in the same way as any other asset under IAS 16, but there are certain characteristics associated with heritage assets (see FReM 6.2.28) that give rise to the need for interpretation of IAS 16. Consequently, all heritage assets should be accounted for in accordance with the requirements of the FReM, which follows the principles of FRS 30 Heritage Assets.",null,null,"FReM 6.2.42"]
[null,"Note (2): operational heritage assets should be valued in the same way as other assets of that general type (buildings, for example), whilst non-operational heritage assets should be valued subject to the requirements set out in FReM 6.2.29 to 6.2.35. Although the accounting convention in the FReM is to recognise non-current assets at fair value, where exceptionally it is not practicable to obtain a fair value, heritage assets may be reported at historical cost.",null,null,"FReM 6.2.28 and 6.2.29"]
[null,"Note (3): the disclosures required by FReM 6.2.37 to 6.2.43 may be presented in aggregate for groups or classes of heritage assets provided this aggregation does not obscure significant information. Separate disclosures should be provided for those assets reported at cost and those reported at valuation, and those amounts in respect of assets that are not reported in the statement of financial position should not be aggregated with amounts for assets that are recognised at cost or valuation.",null,null,"FReM 6.2.43"]
["E2.7","Has the following been disclosed for all heritage assets:",null,{"$f":"IF((AND(D138<>\"no\",D139<>\"no\",D140<>\"no\",D142<>\"no\",D143<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) an indication of the nature and scale of heritage assets held by the entity?",null,null,"FReM 6.2.36 (a)"]
[null,"(b) the entity’s policy for the acquisition, preservation, management and disposal of heritage assets?",null,null,"FReM 6.2.36 (b)"]
[null,"(c) a description of the records maintained by the entity of its collection of heritage assets and information on the extent to which access to the assets is permitted?",null,null,"FReM 6.2.36 (b)"]
[null,"Note: this information may be included in the statement on the entity’s policy for the acquisition, preservation, management and disposal of heritage assets, or provided in a document that is cross-referenced from the financial statements.",null,null,"FReM 6.2.36 (b)"]
[null,"(d) the accounting policies adopted for an entity’s holding of heritage assets, including details of the measurement bases used?",null,null,"FReM 6.2.36 (c)"]
[null,"(e) where heritage assets are not reported in the statement of financial position:",null,{"$f":"IF((AND(D144<>\"no\",D145<>\"no\",D146<>\"no\")),\"\",\"no\")","v":""},"FReM 6.2.37"]
[null,"(i) an explanation of the reasons why they are not reported?",null,null,"FReM 6.2.37 (i)"]
[null,"(ii) an explanation in the notes to the financial statements of the significance and nature of those assets?",null,null,"FReM 6.2.37 (ii)"]
[null,"(iii) information that is available to the entity and is helpful in assessing the value of the assets?",null,null,"FReM 6.2.39"]
[null,"Note: the disclosures relating to assets that are not reported in the statement of financial position should aim to ensure that, when read in the context of information about capitalised assets, the financial statements provide useful and relevant information about the entity’s overall holding of heritage assets",null,null,"FReM 6.2.36 (e)"]
["E2.8","Where information is available on the cost or value of heritage assets, have they been disclosed in the statement of financial position separately from other tangible assets?",null,null,"FReM 6.2.29 (i)"]
["E2.9","Where heritage assets are reported in the statement of financial position, has the following been disclosed:",null,{"$f":"IF((AND(D150<>\"no\",D152<>\"no\",D151<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the carrying amount of heritage assets at the beginning of the financial period and at the statement of financial position date?",null,null,"FReM 6.2.37 (i)"]
[null,"(b) an analysis between those classes or groups of heritage assets that are reported at cost and those that are reported at valuation?",null,null,"FReM 6.2.37 (i) and 6.2.29 (ii)"]
[null,"(c) where assets are reported at valuation: ",null,{"$f":"IF((AND(D153<>\"no\",D155<>\"no\",D156<>\"no\",D154<>\"no\",D158<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the date of the valuation?",null,null,"FReM 6.2.37 (ii) (a)"]
[null,"(ii) the methods used to produce the valuation?",null,null,"FReM 6.2.37 (ii) (b)"]
[null,"(iii) whether the valuation was carried out by external valuers and, where this is the case, the valuer's name and professional qualification, if any?",null,null,"FReM 6.2.37 (ii) (c)"]
[null,"(iv) any significant limitations on the valuation?",null,null,"FReM 6.2.37 (ii) (d)"]
[null,"Note: an example would be the effect of the particular provenance of an asset which is not fully captured by valuation.",null,null,"FReM 6.2.38 (ii)"]
[null,"(v) other information such that there is sufficient information to assist in an understanding of the valuations being reported and their significance?",null,null,"FReM 6.2.37 (ii)"]
["E2.10","Has the following been disclosed in a summary of transactions relating to heritage assets, for the accounting period and each of the previous four accounting periods:",null,{"$f":"IF((AND(D160<>\"no\",D161<>\"no\",D162<>\"no\",D163<>\"no\",D164<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the cost of acquisitions of heritage assets?",null,null,"FReM 6.2.40 (a)"]
[null,"(b) the value of heritage assets acquired by donation?",null,null,"FReM 6.2.40 (b)"]
[null,"(c) the carrying amount of heritage assets disposed of in the period and the proceeds received?",null,null,"FReM 6.2.40 (c)"]
[null,"(d) any impairment recognised in the period?",null,null,"FReM 6.2.40 (d)"]
[null,"(e) transactions in assets that are reported in the statement of financial position separately from those that are not?",null,null,"FReM 6.2.40"]
["E2.11","Where, exceptionally, it is not practicable to obtain a valuation of heritage assets acquired by donation, have the reasons why been disclosed? ",null,null,"FReM 6.2.41 and 6.2.35"]
["E2.12","Has the nature and extent of significant donations of heritage assets been disclosed?",null,null,"FReM 6.2.41 and 6.2.35"]
[null,"Note: the information required by FReM 6.2.42 may be supplemented by disclosure of other information, for example the sources of funding for acquisition of heritage assets, or expenditure on major restoration costs, but this is not required by the FReM.",null,null,"FReM 6.2.42"]
[null,"Donated Assets"]
[null,"Note 1: To qualify for treatment as a donated asset there should be no consideration given in return.",null,null,"FReM 6.2.19"]
[null,"Note 2. \nDonated assets do not include:\n                     (a) assets financed by grant-in-aid;\n                     (b) the subsequent capitalised expenditure on a donated asset which is capitalised;\n                     (c) assets constructed or contributed to by a developer to benefit the developer's business;\n                     (d) assets accepted in lieu of tax.\nThese types of asset should be accounted for in accordance with IAS 16 in the same way as other assets of that general type.",null,null,"FReM 6.2.20"]
["E2.13","Where the entity has Assets donated by third parties (see also paragraph 6.2.23), either by gift of the asset or by way of funds to acquire assets (including national lottery-funded assets), and which meet the criterion in paragraph 6.2.19, have these been capitalised at fair value on receipt?",null,null,"FReM 6.2.18"]
["E2.14","Where the value of the services provided by an asset  is less than the fair value of the asset because it is over-specified for its intended use, has the lower value been used? ",null,null,"FReM 6.2.18"]
["E2.15","Has the funding element of the donated asset been recognised as income as required by IAS 20 and as interpreted in the FReM paragraph 6.2.71. (b)? (See E.20 of this checklist for details).",null,null,"FReM 6.2.18"]
[null,"Other information",null,{"$f":"IF((AND(D175<>\"no\")),\"\",\"no\")","v":""}]
["E2.13","Has the following been disclosed in the financial statements:",null,{"$f":"IF((AND(D176<>\"no\",D177<>\"no\",D178<>\"no\",D179<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the existence and amounts of restrictions on title, and property, plant and equipment pledged as securities for liabilities?",null,null,"IAS 16.74 (a)"]
[null,"(b) the amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction?",null,null,"IAS 16.74 (b)"]
[null,"(c) the amount of contractual commitments for the acquisition of property, plant and equipment?",null,null,"IAS 16.74 (c)"]
[null,"(d) where it is not disclosed separately in the Statement of Comprehensive Net Expenditure, the amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss?",null,null,"IAS 16.74 (d)"]
[null,"Note: the following disclosures are encouraged, but not required:"]
[null,"(a) the carrying amount of temporarily idle property, plant and equipment;",null,null,"IAS 16.79 (a)"]
[null,"(b) the gross carrying amount of any fully depreciated property, plant and equipment that is still in use;",null,null,"IAS 16.79 (b)"]
[null,"(c) the carrying amount of property, plant and equipment retired from active use and not classified as held for sale in accordance with IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations; and",null,null,"IAS 16.79 (c)"]
[null,"(d) where the cost model is used, the fair value of property, plant and equipment where this is materially different from the carrying amount. But note that in accordance with FReM 6.2.7 a), all tangible fixed assets should be carried at valuation.",null,null,"IAS 16.79 (d)\nFReM 6.2.7 a)"]
["E3","INVESTMENT PROPERTY",null,{"$f":"IF((AND(D188<>\"no\",D207<>\"no\",D216<>\"no\")),\"\",\"no\")","v":""},"FReM 6.2.78"]
[null,"Note (1): this section applies to entities that hold (or are constructing or developing) properties only for the purpose of earning rentals or for capital appreciation or both. It does not apply if, for example, earning rentals were an outcome of a regeneration policy. ",null,null,"FReM 6.2.78"]
[null,"Note (2): the disclosures below apply in addition to those in IAS 17: where the entity owns an investment property it should provide lessors' disclosures about leases into which it has entered (see E16.6 and E16.8); where an entity holds an investment property under a finance or operating lease, it should  provide lessees' disclosures for finance leases (see E16.1) and lessors' disclosures for any operating leases (see E16.8) into which it has entered.",null,null,"IAS 40.74"]
["E3.1","Has the following information been disclosed:",null,{"$f":"IF((AND(D189<>\"no\",D191<>\"no\",D192<>\"no\",D193<>\"no\",D194<>\"no\",D195<>\"no\",D196<>\"no\",D197<>\"no\",D198<>\"no\",D203<>\"no\",D204<>\"no\",D205<>\"no\",D206<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) that the fair value model is applied?",null,null,"IAS 40.75 (a)"]
[null,"Note: all investment property should be accounted for under the fair value model – i.e. the option given in IAS 40 to adopt the cost model has been withdrawn.",null,null,"FReM 6.2.80 a)"]
[null,"(b) where the fair value model is applied, whether, and in what circumstances, property interests held under operating leases are classified and accounted for as investment property?",null,null,"IAS 40.75 (b)"]
[null,"(c) where classification of investment property is difficult, the criteria used to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business?",null,null,"IAS 40.75 (c)\nIAS 40.14"]
[null,"(d) the methods and significant assumptions applied in determining the fair value of investment property?",null,null,"IAS 40.75 (d)"]
[null,"(e) a statement that the determination of fair value is supported by market evidence or is more heavily based on other factors because of the nature of the property and lack of comparable market data?      ",null,null,"IAS 40.75 (d)"]
[null,"(f) where the determination of fair value is more heavily based on other factors, these other factors?                                                                        ",null,null,"IAS 40.75 (d)"]
[null,"(g) 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 who has recent experience in the location and category of the investment property being valued?",null,null,"IAS 40.75 (e)"]
[null,"(h) where there has been no such valuation by an independent valuer, that there has been no such valuation?",null,null,"IAS 40.75 (e)"]
[null,"(i) the amounts recognised in profit or loss for:",null,{"$f":"IF((AND(D199<>\"no\",D200<>\"no\",D201<>\"no\",D202<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) rental income from investment property?",null,null,"IAS 40.75 (f) (i)"]
[null,"(ii) direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period?",null,null,"IAS 40.75 (f) (ii)"]
[null,"(iii) direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period?",null,null,"IAS 40.75 (f) (iii)"]
[null,"(iv) the cumulative change in fair value recognised in profit or loss on a sale of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used (see IAS 40.32C)?",null,null,"IAS 40.75 (f) (iv)\nIAS 40.32C"]
[null,"(j) the existence and amounts of restrictions on the reliability of investment property?",null,null,"IAS 40.75 (g)"]
[null,"(k) the existence and amounts of restrictions on the remittance of revenue and proceeds of disposal?",null,null,"IAS 40.75 (g)"]
[null,"(l) contractual obligations to purchase, construct or develop investment property?",null,null,"IAS 40.75 (h)"]
[null,"(m) contractual obligations for repairs, maintenance or enhancements?",null,null,"IAS 40.75 (h)"]
["E3.2","Has a reconciliation of the carrying amount of investment property at the beginning and end of the period been disclosed, showing: ",null,{"$f":"IF((AND(D208<>\"no\",D209<>\"no\",D210<>\"no\",D211<>\"no\",D212<>\"no\",D213<>\"no\",D214<>\"no\",D215<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) additions resulting from acquisitions?",null,null,"IAS 40.76 (a)"]
[null,"(b) additions resulting from subsequent expenditure recognized in the carrying amount of an asset?",null,null,"IAS 40.76 (a)"]
[null,"(c) additions resulting from acquisitions through business combinations?",null,null,"IAS 40.76 (b)"]
[null,"(d) assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations and other disposals?",null,null,"IAS 40.76 (c)"]
[null,"(e) net gains or losses from fair value adjustments?",null,null,"IAS 40.76 (d)"]
[null,"(f) net exchange differences arising on the translation of the financial statements into a different presentation currency, and on translation of a foreign operation into the presentation currency of the reporting entity?",null,null,"IAS 40.76 (e)"]
[null,"(g) transfers to and from inventories and owner-occupied property?",null,null,"IAS 40.76 (f)"]
[null,"(h) other changes?",null,null,"IAS 40.76 (g)"]
["E3.3","Where a valuation obtained for investment property is adjusted significantly for the purpose of the financial statements, has a reconciliation between the valuation obtained and the adjusted valuation included in the financial statements, showing separately the aggregate amount of any recognised lease obligations that have been added back, and any other significant adjustments, been disclosed?",null,null,"IAS 40.77"]
["E4","AGRICULTURE",null,{"$f":"IF((AND(D219<>\"no\",D220<>\"no\",D222<>\"no\",D227<>\"no\",D228<>\"no\",D230<>\"no\",D231<>\"no\",D232<>\"no\",D233<>\"no\",D246<>\"no\",D248<>\"no\",D261<>\"no\")),\"\",\"no\")","v":""},"FReM 6.2.81"]
[null,"Note: this section applies to entities where agricultural activities are undertaken for commercial gain. ",null,null,"FReM 6.2.81"]
["E4.1","Has the aggregate gain or loss arising during the current period on initial recognition of biological assets and agricultural produce and from the change in fair value less estimated point-of-sale costs of biological assets been disclosed?",null,null,"IAS 41.40"]
["E4.2","Has each group of biological assets been described (either in narrative or quantified form)?",null,null,"IAS 41.41\nIAS 41.42"]
[null,"Note: a quantified description of each group of biological assets, distinguishing between consumable and bearer biological assets or between mature and immature biological assets, as appropriate, is encouraged but not required. Where such disclosures are made, the basis for making any such distinctions should be disclosed.",null,null,"IAS 41.43"]
["E4.3","Where not disclosed elsewhere in information published with the financial statements, has the following been disclosed:",null,{"$f":"IF((AND(D223<>\"no\",D224<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the nature of its activities involving each group of biological assets?",null,null,"IAS 41.46 (a)"]
[null,"(b) non-financial measures or estimates of the physical quantities of:",null,{"$f":"IF((AND(D225<>\"no\",D226<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) each group of the entity's biological assets at the end of the period?",null,null,"IAS 41.46 (b) (i)"]
[null,"(ii) output of agricultural produce during the period?",null,null,"IAS 41.46 (b) (ii)"]
["E4.4","Have the methods and significant assumptions applied in determining the fair value of each group of agricultural produce at the point of harvest and each group of biological assets been disclosed?",null,null,"IAS 41.47"]
["E4.5","Has the fair value less estimated point-of-sale costs of agricultural produce harvested during the period, determined at the point of harvest, been disclosed?",null,null,"IAS 41.48"]
[null,"Note: where there is a production cycle of more than one year, separate disclosure, by group or otherwise, of the amount of change in fair value less estimated point-of-sale costs included in profit or loss due to physical changes and due to price changes is encouraged. ",null,null,"IAS 41.51"]
["E4.6","Have the existence and carrying amounts of biological assets whose title is restricted, and the carrying amounts of biological assets pledged as security for liabilities, been disclosed?",null,null,"IAS 41.49 (a)"]
["E4.7","Has the amount of commitments for the development or acquisition of biological assets been disclosed?",null,null,"IAS 41.49 (b)"]
["E4.8","Have the financial risk management strategies related to agricultural activity been disclosed?",null,null,"IAS 41.49 (c)"]
["E4.9","Has a reconciliation of changes in the carrying amount of biological assets between the beginning and the end of the current period been disclosed, showing:",null,{"$f":"IF((AND(D234<>\"no\",D235<>\"no\",D236<>\"no\",D237<>\"no\",D238<>\"no\",D239<>\"no\",D240<>\"no\",D241<>\"no\",D242<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the gain or loss arising from changes in fair value less estimated point-of-sale costs?",null,null,"IAS 41.50 (a)"]
[null,"(b) increases due to purchases?",null,null,"IAS 41.50 (b)"]
[null,"(c) decreases attributable to sales and biological assets classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations?",null,null,"IAS 41.50 (c)"]
[null,"(d) decreases due to harvest?",null,null,"IAS 41.50 (d)"]
[null,"(e) increases resulting from business combinations?",null,null,"IAS 41.50 (e)"]
[null,"(f) 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?",null,null,"IAS 41.50 (f)"]
[null,"(g) other changes?",null,null,"IAS 41.50 (g)"]
[null,"(h) amounts related to biological assets measured at cost (see IAS 41.30) separately?",null,null,"IAS 41.55"]
[null,"(i) where biological assets measured at cost (see IAS 41.30) are included, the following amounts included in profit or loss related to those biological assets:",null,{"$f":"IF((AND(D243<>\"no\",D244<>\"no\",D245<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) impairment losses?",null,null,"IAS 41.55 (a)"]
[null,"(ii) reversals of impairment losses?",null,null,"IAS 41.55 (b)"]
[null,"(iii) depreciation?",null,null,"IAS 41.55 (c)"]
["E4.10","Where an event occurs that gives rise to a material item of income or expense, has the nature and amount of that item been disclosed in accordance with IAS 1 Presentation of Financial Statements?",null,null,"IAS 41.53"]
[null,"Note: examples of such an event include an outbreak of a virulent disease, a flood, a severe drought or frost, and a plague of insects.",null,null,"IAS 41.53"]
[null,"Additional disclosures for biological assets where fair value cannot be measured reliably",null,{"$f":"IF((AND(D249<>\"no\",D256<>\"no\",D257<>\"no\")),\"\",\"no\")","v":""}]
["E4.11","Where an entity measures biological assets at their cost less any accumulated depreciation and any accumulated impairment losses (see IAS 41.30) at the end of the period, has the following been disclosed:",null,{"$f":"IF((AND(D250<>\"no\",D251<>\"no\",D252<>\"no\",D253<>\"no\",D254<>\"no\",D255<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a description of the biological assets?",null,null,"IAS 41.54 (a)"]
[null,"(b) an explanation of why fair value cannot be measured reliably?",null,null,"IAS 41.54 (b)"]
[null,"(c) where possible, the range of estimates within which fair value is highly likely to lie?",null,null,"IAS 41.54 (c)"]
[null,"(d) the depreciation method used?",null,null,"IAS 41.54 (d)"]
[null,"(e) the useful lives or the depreciation rates used?",null,null,"IAS 41.54 (e)"]
[null,"(f) the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period?",null,null,"IAS 41.54 (f)"]
["E4.12","Where an entity measures biological assets at their cost less any accumulated depreciation and any accumulated impairment losses (see IAS 41.30), has any gain or loss recognised on disposal of such biological assets been disclosed?",null,null,"IAS 41.53"]
["E4.13","Where the fair value of biological assets previously measured at their cost less any accumulated depreciation and any accumulated impairment losses becomes reliably measurable during the current period, has the following been disclosed:",null,{"$f":"IF((AND(D258<>\"no\",D259<>\"no\",D260<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a description of the biological assets?",null,null,"IAS 41.56 (a)"]
[null,"(b) an explanation of why fair value has become reliably measurable?",null,null,"IAS 41.56 (b)"]
[null,"(c) the effect of the change?",null,null,"IAS 41.56 (c)"]
[null,"Government grants",null,{"$f":"IF((AND(D262<>\"no\",D263<>\"no\",D264<>\"no\")),\"\",\"no\")","v":""}]
["E4.14","Has the nature and extent of government grants related to agricultural activity recognised in the financial statements been disclosed?",null,null,"IAS 41.57 (a)"]
["E4.15","Have unfulfilled conditions and other contingencies attaching to government grants related to agricultural activity been disclosed?",null,null,"IAS 41.57 (b)"]
["E4.16","Have significant decreases expected in the level of government grants related to agricultural activity been disclosed?",null,null,"IAS 41.57 (c)"]
["E5","INTANGIBLE ASSETS",null,{"$f":"IF((AND(D268<>\"no\",D276<>\"no\",D290<>\"no\",D299<>\"no\",D301<>\"no\",D318<>\"no\")),\"\",\"no\")","v":""},"FReM 7.2.2"]
[null,"Note (1): all intangible assets should be carried at valuation (whether at fair value, or through using indices or some suitable alternative to assess the depreciated replacement cost as a proxy for fair value) at the end of the reporting period – i.e. the option to carry intangible assets at cost as permitted by IAS 38 has been withdrawn. ",null,null,"FReM 7.2.5"]
[null,"Note (2): on first-time adoption of IFRSs, an intangible asset may only be capitalised where it meets the recognition and revaluation criteria set out in IAS 38, including the reliable measurement of original cost and the existence of an active market. Thus retrospective capitalisation is only allowed where reliable original cost information on the internally generated asset is held.  If reliable original cost information on, for example, an existing internally generated database is not held, that database should not be recognised as an asset.",null,null,"FReM 7.2.4"]
["E5.1","Have intangible fixed assets been analysed under the following headings (where material) in the notes to the financial statements:",null,{"$f":"IF((AND(D269<>\"no\",D270<>\"no\",D271<>\"no\",D272<>\"no\",D273<>\"no\",D274<>\"no\",D275<>\"no\")),\"\",\"no\")","v":""},"FReM 5.4.40 and 7.2.6"]
[null,"(a) information technology?"]
[null,"(b) software licences?"]
[null,"(c) websites?"]
[null,"(d) development expenditure?"]
[null,"(e) licences, trademarks and artistic originals?"]
[null,"(f) patents?"]
[null,"(g) goodwill?"]
["E5.2","For each class of intangible assets, distinguishing between internally generated intangible assets and other intangible assets, has the following information been disclosed:",null,{"$f":"IF((AND(D277<>\"no\",D278<>\"no\",D279<>\"no\",D280<>\"no\",D281<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) whether the useful lives are indefinite or finite and, if finite, the useful lives or the amortisation rates used?",null,null,"IAS 38.118 (a)"]
[null,"(b) the amortisation methods used for intangible assets with finite useful lives?",null,null,"IAS 38.118 (b)"]
[null,"(c) the gross carrying amount and any accumulated amortisation (aggregated with accumulated impairment losses) at the beginning and end of the period?",null,null,"IAS 38.118 (c)"]
[null,"(d) the line item(s) of the Statement of Comprehensive Net Expenditure in which any amortisation of intangible assets is included?",null,null,"IAS 38.118 (d)"]
[null,"(e) a reconciliation of the carrying amount at the beginning and end of the period showing:",null,{"$f":"IF((AND(D282<>\"no\",D283<>\"no\",D284<>\"no\",D285<>\"no\",D286<>\"no\",D287<>\"no\",D288<>\"no\",D289<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) additions, indicating separately those from internal development, those acquired separately, and those acquired through business combinations?",null,null,"IAS 38.118 (e) (i)"]
[null,"(ii) assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations, and other disposals?",null,null,"IAS 38.118 (e) (ii)"]
[null,"(iii) increases or decreases during the period resulting from revaluations per IAS 38.75, 38.85 and 38.86 and from impairment losses recognised or reversed in other comprehensive income in accordance with IAS 36 Impairment of Assets (if any)?",null,null,"IAS 38.118 (e) (iii)"]
[null,"(iv) impairment losses recognised in profit or loss during the period in accordance with IAS 36 (if any)?",null,null,"IAS 38.118 (e) (iv)"]
[null,"(v) impairment losses reversed in profit or loss during the period in accordance with IAS 36 (if any)?",null,null,"IAS 38.118 (e) (v)"]
[null,"(vi) any amortisation recognised during the period?",null,null,"IAS 38.118 (e) (vi)"]
[null,"(vii) net exchange differences arising on the translation of the financial statements into the presentation currency, and on the translation of a foreign operation into the presentation currency of the entity?",null,null,"IAS 38.118 (e) (vii)"]
[null,"(viii) other changes in the carrying amount during the period?",null,null,"IAS 38.118 (e) (viii)"]
[null,"Revaluation",null,{"$f":"IF((AND(D291<>\"no\")),\"\",\"no\")","v":""}]
["E5.3","Where intangible assets are accounted for at revalued amounts, has the following been disclosed:",null,{"$f":"IF((AND(D292<>\"no\",D296<>\"no\",D297<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) by class of intangible assets:",null,{"$f":"IF((AND(D293<>\"no\",D294<>\"no\",D295<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the effective date of the revaluation?",null,null,"IAS 38.124 (a) (i)"]
[null,"(ii) the carrying amount of revalued intangible assets?",null,null,"IAS 38.124 (a) (ii)"]
[null,"(iii) the carrying amount that would have been recognised had the revalued class of intangible assets been measured after recognition using the cost model in IAS 38.74?",null,null,"IAS 38.124 (a) (iii)"]
[null,"(b) the amount of the revaluation surplus that relates to intangible assets at the beginning and end of the period, indicating the changes during the period and any restrictions on the distribution of the balance to shareholders?",null,null,"IAS 38.124 (b)"]
[null,"(c) the methods and significant assumptions applied in estimating the assets' fair values?",null,null,"IAS 38.124 (c)"]
[null,"Note: where classes of revalued assets are aggregated into larger classes for disclosure purposes, this should not result in the combination of a class of intangible assets that includes amounts measured under both the cost and revaluation models. This circumstance should not in any case arise, since the option to apply the cost model has been withdrawn in the FReM.",null,null,"IAS 38.125\nFReM 7.2.5"]
[null,"Research and development expenditure",null,{"$f":"IF((AND(D300<>\"no\")),\"\",\"no\")","v":""}]
["E5.4","Has the aggregate amount of research and development expenditure recognised as an expense during the period been disclosed?",null,null,"IAS 38.126"]
[null,"Other information",null,{"$f":"IF((AND(D302<>\"no\",D306<>\"no\",D310<>\"no\",D315<>\"no\",D316<>\"no\")),\"\",\"no\")","v":""}]
["E5.5","For any intangible asset assessed as having an indefinite useful life, has the following been disclosed:",null,{"$f":"IF((AND(D303<>\"no\",D304<>\"no\",D305<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the carrying amount of that asset?  ",null,null,"IAS 38.122 (a)"]
[null,"(b) the reasons supporting the assessment of an indefinite useful life?",null,null,"IAS 38.122 (a)"]
[null,"(c) a description of the factor(s) that played a significant role in determining that the asset has an indefinite useful life?",null,null,"IAS 38.122 (a)\nIAS 38.123"]
["E5.6","For any individual intangible asset that is material to the entity's financial statements, has the following been disclosed:",null,{"$f":"IF((AND(D307<>\"no\",D308<>\"no\",D309<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a description?",null,null,"IAS 38.122 (b)"]
[null,"(b) the carrying amount?",null,null,"IAS 38.122 (b)"]
[null,"(c) the remaining amortisation period?",null,null,"IAS 38.122 (b)"]
["E5.7","For intangible assets acquired by way of a government grant and initially recognised at fair value (see IAS 38.44), has been following been disclosed:",null,{"$f":"IF((AND(D311<>\"no\",D312<>\"no\",D313<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the fair value initially recognised for these assets?",null,null,"IAS 38.122 (c) (i)"]
[null,"(b) their carrying amount?",null,null,"IAS 38.122 (c) (ii)"]
[null,"(c) that they are measured after recognition under the revaluation model?",null,null,"IAS 38.122 (c) (iii)"]
[null,"Note: the option to apply the cost model has been withdrawn.",null,null,"FReM 7.2.5"]
["E5.8","Has the existence and carrying amounts of intangible assets whose title is restricted and the carrying amounts of intangible assets pledged as security for liabilities been disclosed?",null,null,"IAS 38.122 (d)"]
["E5.9","Has the amount of contractual commitments for the acquisition of intangible assets been disclosed?",null,null,"IAS 38.122 (e)"]
[null,"Note: the disclosure of the following information is encouraged, but not required:\n(a) a description of any fully amortised intangible asset that is still in use; and\n(b) a brief description of significant intangible assets controlled by the entity but not recognised as assets because they did not meet the recognition criteria in IAS 38 or because they were acquired or generated before the version of IAS 38 Intangible Assets issued in 1998 was effective.",null,null,"IAS 38.128"]
[null,"EU Greenhouse Gas Emission Allowances ",null,{"$f":"IF((AND(D319<>\"no\")),\"\",\"no\")","v":""}]
["E5.10","Have EU Greenhouse Gas Emission Allowances intended to be held for use on a continuing basis been classified as intangible assets?  ",null,null,"FReM 7.2.8 and 7.2.9"]
[null,"Where EU Greenhouse Gas Emission Allowances are not intended to be held for use, they should be classified as current assets, within current asset investments.  ",null,null,"FReM 7.2.8 "]
["E6","EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES",null,{"$f":"IF((AND(D325<>\"no\",D326<>\"no\",D327<>\"no\",D328<>\"no\",D323<>\"no\",D324<>\"no\")),\"\",\"no\")","v":""},"FReM 7.2.1"]
[null,"Note: IFRS 6 Exploration for and Evaluation of Mineral Resources, which is covered in this section, is not likely to be relevant, but where it is applicable, it should be applied in full.",null,null,"FReM 7.2.1"]
["E6.1","Have exploration and evaluation assets been classified consistently as tangible or intangible assets according to the nature of the assets acquired?",null,null,"IFRS 6.15"]
["E6.2","Have exploration and evaluation assets been treated as a separate class of assets and been disclosed consistently with their classification in accordance with either IAS 16 Plant, Property and Equipment (see E2) or IAS 38 Intangible Assets (see E7)?",null,null,"IFRS 6.25"]
["E6.3","Has information that identifies and explains the amounts recognised in the financial statements arising from the exploration for and evaluation of mineral resources been disclosed?",null,null,"IFRS 6.23"]
["E6.4","Have accounting policies for exploration and evaluation expenditures, including the recognition of exploration and evaluation assets, been disclosed?",null,null,"IFRS 6.24 (a)"]
["E6.5","Have the amounts of assets, liabilities, income and expense and operating and investing cash flows arising from the exploration for and evaluation of mineral resources been disclosed?",null,null,"IFRS 6.24 (b)"]
["E6.6","Has any impairment loss been disclosed in accordance with IAS 36 Impairment of Assets?",null,null,"IFRS 6.18"]
[null,"Note: see E10.1."]
["E7","BORROWING COSTS",null,{"$f":"IF((AND(D331<>\"no\")),\"\",\"no\")","v":""},"FReM 6.2.75"]
["E7.1","Has the following been disclosed in the financial statements:",null,{"$f":"IF((AND(D332<>\"no\",D333<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the amount of borrowing costs capitalised during the period?",null,null,"IAS 23.29 (a)"]
[null,"(b) the capitalisation rate used to determine the amount of borrowing costs eligible for capitalisation?",null,null,"IAS 23.29 (b)"]
[null,"Note: IAS 23 does not apply where a qualifying asset is measured at fair value, and borrowing costs in respect of such assets should be expensed.",null,null,"FReM 6.2.75 and 6.2.77 a)\nIAS 23.4 (a), 5 and 7"]
["E8","FINANCIAL INSTRUMENTS",null,{"$f":"IF((AND(D343<>\"no\",D472<>\"no\",D539<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}},"FReM 9.2.9"]
[null,"Note (1): IFRS 7 Financial Instruments: Disclosures, which this section covers, applies to all types of financial instruments except, in general terms:\n    (a) interests in subsidiaries, associates and joint ventures \n        (excepting those that are accounted for as financial instruments, \n        and all derivatives linked to interests in subsidiaries, associates \n         or joint ventures);\n    (b) employers' rights and obligations arising from employee \n         benefit plans;\n    (c) contracts for contingent consideration in a business \n         combination in respect of the acquirer;\n    (d) insurance contracts (excepting embedded derivatives in \n         insurance contracts and financial guarantee contracts); \n    (e) financial instruments, contracts and obligations under \n         share-based payment transactions.\nSee IFRS 7.3 for the precise terms of application of IFRS 7.",null,null,"IFRS 7.3 (a) - (e)"]
[null,"Note (2): any financial instrument that is not held in furtherance of the entity’s objectives but is held on behalf of government more generally should be accounted for in a separate Trust Statement. Entities should discuss such cases with the relevant authorities.",null,null,"FReM 9.2.7 a)"]
[null,"Note (3): special or ‘golden’ shares, being those shares retained in businesses that have been privatised but in which the department wishes to retain a regulatory interest or reserve power, should not be recognised in the statement of financial position.",null,null,"FReM 9.2.7 b)"]
[null,"Note (4): Public Dividend Capital is not an equity instrument as defined in IAS 32 Financial Instruments: Presentation, but should be presented as a form of financing in the entity's statement of financial position. Unpaid dividends in respect of Public Dividend Capital should be recognised as liabilities at the end of the reporting period.",null,null,"FReM 9.2.4 and 5.4.24 a)"]
[null,"Note (5): loans, Public Dividend Capital and other interests in public bodies outside the departmental boundary (see FReM 4.2.12) should be reported at historical cost, less any impairment.",null,null,"FReM 9.2.7 c) and 4.2.4\nIAS 27.38 (a)"]
[null,"Note (6): where there are a number of alternative accounting treatments - e.g. in the designation, and the reclassification, of financial assets and liabilities entities, and the treatment of financial guarantee contracts - the entity should discuss any significant choices to be made with the relevant authority (through its sponsoring bodies where appropriate) to ensure that the budgeting implications have been properly considered. ",null,null,"FReM 9.2.8 a) - c)"]
[null,"Note (7) IFRIC 19 applies in full to all reporting entities covered by the Manual, subject to the requirements of paragraphs 4.2.4, 9.2.4 and 9.2.7 c).",null,null,"FReM 9.2.17"]
[null,"Significance of financial instruments for financial position and performance",null,{"$f":"IF((AND(D344<>\"no\",#REF!<>\"no\",D413<>\"no\",D432<>\"no\",D449<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}}]
["E8.1","Taking into account the disclosures required by IFRS 7.8 to 7.30 (and thus responses to E8.2 to E8.32), has sufficient information that enables users of the financial statements to evaluate the significance of financial instruments for the entity's financial position and performance been disclosed?",null,null,"IFRS 7.7"]
[null,"Categories of financial assets and financial liabilities",null,{"$f":"IF((AND(D346<>\"no\")),\"\",\"no\")","v":""}]
["E8.2","Have the carrying amounts of each of the following categories, as defined in IAS 39, been disclosed either in the statement of financial position or in the notes:",null,{"$f":"IF((AND(D347<>\"no\",D350<>\"no\",D351<>\"no\",D352<>\"no\",D353<>\"no\",D356<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) financial assets at fair value through profit or loss, showing separately: ",null,{"$f":"IF((AND(D348<>\"no\",D349<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) those designated as such upon initial recognition?",null,null,"IFRS 7.8 (a) (i)"]
[null,"(ii) those classified as held for trading in accordance with IAS 39?",null,null,"IFRS 7.8 (a) (ii)"]
[null,"(b) held-to-maturity investments?",null,null,"IFRS 7.8 (b)"]
[null,"(c) loans and receivables?",null,null,"IFRS 7.8 (c)"]
[null,"(d) available-for-sale financial assets?",null,null,"IFRS 7.8 (d)"]
[null,"(e) financial liabilities at fair value through profit or loss, showing separately:",null,{"$f":"IF((AND(D354<>\"no\",D355<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) those designated as such upon initial recognition?",null,null,"IFRS 7.8 (e) (i)"]
[null,"(ii) those classified as held for trading in accordance with IAS 39?",null,null,"IFRS 7.8 (e) (ii)"]
[null,"(f) financial liabilities measured at amortised cost?",null,null,"IFRS 7.8 (f)"]
[null,"Note: other descriptors for these categories or other categorisations may be used in presenting information in the financial statements. ",null,null,"IAS 39.45"]
[null,"Financial assets or financial liabilities at fair value through profit or loss",null,{"$f":"IF((AND(D359<>\"no\",D365<>\"no\",D369<>\"no\",D370<>\"no\")),\"\",\"no\")","v":""}]
["E8.3","Where the entity has designated a loan or receivable (or group of loans or receivables) as at fair value through profit or loss, has the following been disclosed:",null,{"$f":"IF((AND(D360<>\"no\",D361<>\"no\",D362<>\"no\",D364<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the maximum exposure to credit risk (see IFRS 7.36(a)) of the loan or receivable (or group of loans or receivables) at the end of the reporting period?",null,null,"IFRS 7.9 (a)"]
[null,"(b) the amount by which any related credit derivatives or similar instruments mitigate that maximum exposure to credit risk?",null,null,"IFRS 7.9 (b)"]
[null,"(c) the amount of change, during the period and cumulatively, in the fair value of the loan or receivable (or group of loans or receivables) that is attributable to changes in the credit risk of the financial asset determined either:\n    (i) as the amount of change in its fair value that is not \n        attributable to changes in market conditions that give rise \n        to market risk; or\n    (ii) using an alternative method the entity believes more \n         faithfully represents the amount of change in its fair value \n         that is attributable to changes in the credit risk of the asset?",null,null,"IFRS 7.9 (c)"]
[null,"Note: changes in market conditions that give rise to market risk include changes in an observed (benchmark) interest rate, commodity price, foreign exchange rate or index of prices or rates.",null,null,"IFRS 7.9 (c)"]
[null,"(d) the amount of the change in the fair value of any related credit derivatives or similar instruments that has occurred during the period and cumulatively since the loan or receivable was designated?",null,null,"IFRS 7.9 (d)"]
["E8.4","Where the entity has designated a financial liability as at fair value through profit or loss per IAS 39.9, has the following been disclosed:",null,{"$f":"IF((AND(D366<>\"no\",D368<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the amount of change, during the period and cumulatively, in the fair value of the financial liability that is attributable to changes in the credit risk of that liability determined either:\n    (i) as the amount of change in its fair value that is not \n       attributable to changes in market conditions that give rise to \n       market risk (see IFRS 7 Appendix B.4); or\n    (ii) using an alternative method the entity believes more \n       faithfully represents the amount of change in its fair value that \n       is attributable to changes in the credit risk of the liability?",null,null,"IFRS 7.10 (a)"]
[null,"Note: changes in market conditions that give rise to market risk include changes in a benchmark interest rate, the price of another entity's financial instrument, a commodity price, a foreign exchange rate or an index of prices or rates, and for contracts that include a unit-linking feature,  changes in the performance of the related internal or external investment fund.",null,null,"IFRS 7.10 (a)"]
[null,"(b) the difference between the financial liability's carrying amount and the amount the entity would be contractually required to pay at maturity to the holder of the obligation?",null,null,"IFRS 7.10 (b)"]
["E8.5","Have the methods used to comply with the requirements in IFRS 7.9 (c) and 7.10 (a) been disclosed?",null,null,"IFRS 7.11 (a)"]
["E8.6","Where the entity believes that the disclosure it has given to comply with the requirements in IFRS 7.9 (c) or 7.10 (a) does not faithfully represent the change in the fair value of the financial asset or financial liability attributable to changes in its credit risk, have the reasons for reaching this conclusion, and the factors the entity believes are relevant, been disclosed?",null,null,"IFRS 7.11 (b)"]
[null,"Reclassification",null,{"$f":"IF((AND(D372<>\"no\",D375<>\"no\")),\"\",\"no\")","v":""}]
["E8.7","Where the entity has reclassified a financial asset (in accordance with paragraphs IAS 39.51-54) as one measured:\n    (a) at cost or amortised cost, rather than at fair value; or\n    (b) at fair value, rather than at cost or amortised cost,\nhas the following been disclosed:",null,{"$f":"IF((AND(D373<>\"no\",D374<>\"no\")),\"\",\"no\")","v":""},"IFRS 7.12"]
[null,"(a) the amount reclassified into and out of each category?"]
[null,"(b) the reasons for the reclassification?"]
["E8.8","Where the entity has reclassified a financial asset out of the fair value through profit or loss category in accordance with IAS 39.50B or IAS 39.50D, or out of the available-for-sale category in accordance with IAS 39.50E, has the following been disclosed:",null,{"$f":"IF((AND(D376<>\"no\",D377<>\"no\",D378<>\"no\",D380<>\"no\",D381<>\"no\",D382<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the amount reclassified into and out of each category?",null,null,"IFRS 7.12A (a)"]
[null,"(b) for each reporting period until derecognition, the carrying amounts and fair values of all financial assets that have been reclassified in the current and previous reporting periods?",null,null,"IFRS 7.12A (b)"]
[null,"(c) where a financial asset was reclassified in accordance with IAS 39.50B, the rare situation, and the facts and circumstances indicating that the situation was rare?",null,null,"IFRS 7.12A (c)"]
[null,"Note: a financial asset that is no longer held for the purpose of selling or repurchasing it in the near term (although it may have been acquired or incurred principally for that purpose) may be reclassified out of the fair value through profit or loss category, but, where this is done in accordance with IAS 39.50B, \"only in rare circumstances\" .",null,null,"IAS 39.50B and 39.50 (c)"]
[null,"(d) for the reporting period when the financial asset was reclassified, the fair value gain or loss on the financial asset recognised in profit or loss or the statement of changes in taxpayers' equity in that reporting period and in the previous reporting period?",null,null,"IFRS 7.12A (d)"]
[null,"(e) for each reporting period following the reclassification (including the reporting period in which the financial asset was reclassified) until derecognition of the financial asset, the fair value gain or loss that would have been recognised in profit or loss or the statement of changes in taxpayers' equity if the financial asset had not been reclassified, and the gain, loss, income and expense recognised in profit or loss?",null,null,"IFRS 7.12A (e)"]
[null,"(f) the effective interest rate and estimated amounts of cash flows the entity expects to recover, as at the date of reclassification of the financial asset?",null,null,"IFRS 7.12A (f)"]
[null,"Derecognition",null,{"$f":"IF((AND(D384<>\"no\")),\"\",\"no\")","v":""}]
["E8.9","Where an entity has transferred financial assets in such a way that part or all of the financial assets do not qualify for derecognition (IAS 39.15-37), has the following been disclosed for each class of such financial assets:",null,{"$f":"IF((AND(D385<>\"no\",D386<>\"no\",D387<>\"no\",D388<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the nature of the assets?",null,null,"IFRS 7.13 (a)"]
[null,"(b) the nature of the risks and rewards of ownership to which the entity remains exposed?",null,null,"IFRS 7.13 (b)"]
[null,"(c) where the entity continues to recognise all of the assets, the carrying amounts of the assets and of the associated liabilities?",null,null,"IFRS 7.13 (c)"]
[null,"(d) where the entity continues to recognise the assets to the extent of its continuing involvement:",null,{"$f":"IF((AND(D389<>\"no\",D390<>\"no\",D391<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the total carrying amount of the original assets?",null,null,"IFRS 7.13 (d)"]
[null,"(ii) the amount of the assets that the entity continues to recognise?",null,null,"IFRS 7.13 (d)"]
[null,"(iii) the carrying amount of the associated liabilities?",null,null,"IFRS 7.13 (d)"]
[null,"Collateral",null,{"$f":"IF((AND(D393<>\"no\",D394<>\"no\",D395<>\"no\")),\"\",\"no\")","v":""}]
["E8.10","Has the carrying amount of financial assets the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with IAS 39.37 (a), been disclosed?",null,null,"IFRS 7.14 (a)"]
["E8.11","Have the terms and conditions relating to any pledge of financial assets as collateral for liabilities or contingent liabilities been disclosed?",null,null,"IFRS 7.14 (b)"]
["E8.12","Where an entity holds collateral (of financial or non-financial assets) and is permitted to sell or repledge the collateral in the absence of default by the owner of the collateral, has the following been disclosed:",null,{"$f":"IF((AND(D396<>\"no\",D397<>\"no\",D398<>\"no\",D399<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the fair value of the collateral held?",null,null,"IFRS 7.15 (a)"]
[null,"(b) the fair value of any such collateral sold or repledged?",null,null,"IFRS 7.15 (b)"]
[null,"(c) whether the entity has an obligation to return any such collateral sold or repledged?",null,null,"IFRS 7.15 (b)"]
[null,"(d) the terms and conditions associated with its use of the collateral?",null,null,"IFRS 7.15 (c)"]
[null,"Allowance account for credit losses",null,{"$f":"IF((AND(D401<>\"no\")),\"\",\"no\")","v":""}]
["E8.13","Where financial assets are impaired by credit losses and the entity records the impairment in a separate account (e.g. an allowance account used to record individual impairments or a similar account used to record a collective impairment of assets) rather than directly reducing the carrying amount of the asset, has a reconciliation of changes in that account during the period for each class of financial assets been disclosed?",null,null,"IFRS 7.16"]
[null,"Compound financial instruments with multiple embedded derivatives",null,{"$f":"IF((AND(D403<>\"no\")),\"\",\"no\")","v":""}]
["E8.14","Where an entity has issued an instrument that contains both a liability and an equity component (see IAS 32.28) and the instrument has multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument), has the existence of those features been disclosed?",null,null,"IFRS 7.17"]
[null,"Defaults and breaches",null,{"$f":"IF((AND(D405<>\"no\",D409<>\"no\")),\"\",\"no\")","v":""}]
["E8.15","For loans payable recognised at the end of the reporting period, has the following been disclosed:",null,{"$f":"IF((AND(D406<>\"no\",D407<>\"no\",D408<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) details of any defaults during the period of principal, interest, sinking fund, or redemption terms of those loans payable?",null,null,"IFRS 7.18 (a)"]
[null,"(b) the carrying amount of the loans payable in default at the end of the reporting period?",null,null,"IFRS 7.18 (b)"]
[null,"(c) whether the default was remedied, or the terms of the loans payable were renegotiated, before the financial statements were authorised for issue?",null,null,"IFRS 7.18 (c)"]
["E8.16","Where there were breaches of loan agreement terms other than those under IFRS 7.18 during the period, those breaches permitted the lender to demand accelerated repayment (unless the breaches were remedied, or the terms of the loan were renegotiated, on or before the end of the reporting period), has the following been disclosed: ",null,{"$f":"IF((AND(D410<>\"no\",D411<>\"no\",D412<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) details of any defaults during the period of principal, interest, sinking fund, or redemption terms of those loans payable?",null,null,"IFRS 7.19"]
[null,"(b) the carrying amount of the loans payable in default at the end of the reporting period?",null,null,"IFRS 7.19"]
[null,"(c) whether the default was remedied, or the terms of the loans payable were renegotiated, before the financial statements were authorised for issue?",null,null,"IFRS 7.19"]
[null,"Statement of Comprehensive Net Expenditure and equity",null,{"$f":"IF((AND(D414<>\"no\")),\"\",\"no\")","v":""}]
[null,"Items of income, expense, gains or losses",null,{"$f":"IF((AND(D415<>\"no\")),\"\",\"no\")","v":""}]
["E8.17","Have the following items of income, expense, gains or losses been disclosed either in the Statement of Comprehensive Net Expenditure or in the notes:",null,{"$f":"IF((AND(D416<>\"no\",D425<>\"no\",D427<>\"no\",D430<>\"no\",D431<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) net gains or net losses on:",null,{"$f":"IF((AND(D417<>\"no\",D418<>\"no\",D419<>\"no\",D422<>\"no\",D423<>\"no\",D424<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) financial assets or financial liabilities at fair value through profit or loss designated as such upon initial recognition? ",null,null,"IFRS 7.20 (a) (i)\nIAS 39.9"]
[null,"(ii) financial assets or financial liabilities at fair value through profit or loss that are classified as held for trading?",null,null,"IFRS 7.20 (a) (i)\nIAS 39.9"]
[null,"(iii) available-for-sale financial assets, showing separately: ",null,{"$f":"IF((AND(D420<>\"no\",D421<>\"no\")),\"\",\"no\")","v":""}]
[null,"(A) the amount of gain or loss recognised in other comprehensive income during the period ?",null,null,"IFRS 7.20 (a) (ii)"]
[null,"(B) the amount reclassified from equity to profit or loss for the period?",null,null,"IFRS 7.20 (a) (ii)"]
[null,"(iv) held-to-maturity investments?",null,null,"IFRS 7.20 (a) (iii)"]
[null,"(v) loans and receivables?",null,null,"IFRS 7.20 (a) (iv)"]
[null,"(vi) financial liabilities measured at amortised cost?",null,null,"IFRS 7.20 (a) (v)"]
[null,"(b) total interest income and total interest expense (calculated using the effective interest method) for financial assets or financial liabilities that are not at fair value through profit or loss?",null,null,"IFRS 7.20 (b)"]
[null,"Note: where IFRS 7.20(b) is applied to financial instruments with a discretionary participation feature, the total interest expense recognised in profit or loss should be disclosed, but the interest expense does not need to be calculated using the effective interest method.",null,null,"IFRS 4.35 (d)"]
[null,"(c) fee income and expense (other than amounts included in determining the effective interest rate) arising from:",null,{"$f":"IF((AND(D428<>\"no\",D429<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) financial assets or financial liabilities that are not at fair value through profit or loss?",null,null,"IFRS 7.20 (c) (i)"]
[null,"(ii) trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans, and other institutions?",null,null,"IFRS 7.20 (c) (ii)"]
[null,"(d) interest income on impaired financial assets accrued in accordance with IAS 39.AG93?",null,null,"IFRS 7.20 (d)"]
[null,"(e) the amount of any impairment loss for each class of financial asset?",null,null,"IFRS 7.20 (e)"]
[null,"Hedge accounting",null,{"$f":"IF((AND(D434<>\"no\",D438<>\"no\",D444<>\"no\",D447<>\"no\",D448<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: the use of hedge accounting should be discussed with the relevant authorities (through sponsoring bodies where appropriate) to ensure that the budgeting implications of the choice of alternative accounting treatments have been properly considered.",null,null,"FReM 9.2.8 d)"]
["E8.18","For each type of hedge described in IAS 39 (i.e. fair value hedges, cash flow hedges, and hedges of net investments in foreign operations), has the following been separately disclosed:",null,{"$f":"IF((AND(D435<>\"no\",D436<>\"no\",D437<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a description of each type of hedge?",null,null,"IFRS 7.22 (a)"]
[null,"(b) a description of the financial instruments designated as hedging instruments and their fair values at the end of the reporting period?",null,null,"IFRS 7.22 (b)"]
[null,"(c) the nature of the risks being hedged?",null,null,"IFRS 7.22 (c)"]
["E8.19","For cash flow hedges, has the following been disclosed:",null,{"$f":"IF((AND(D439<>\"no\",D440<>\"no\",D441<>\"no\",D442<>\"no\",D443<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the periods when the cash flows are expected to occur and when they are expected to affect profit or loss?",null,null,"IFRS 7.23 (a)"]
[null,"(b) a description of any forecast transaction for which hedge accounting had previously been used, but which is no longer expected to occur?",null,null,"IFRS 7.23 (b)"]
[null,"(c) the amount that was recognised in other comprehensive income during the period?",null,null,"IFRS 7.23 (c)"]
[null,"(d) the amount that was reclassified from equity to profit or loss for the period, showing the amount included in each line item in the Statement of Comprehensive Net Expenditure?",null,null,"IFRS 7.23 (d)"]
[null,"(e) the amount that was removed from equity during the period and included in the initial cost or other carrying amount of a non-financial asset or non-financial liability whose acquisition or incurrence was a hedged highly probable forecast transaction?",null,null,"IFRS 7.23 (e)"]
["E8.20","Have the gains or losses in fair value hedges been separately disclosed:",null,{"$f":"IF((AND(D445<>\"no\",D446<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) on the hedging instrument?",null,null,"IFRS 7.24 (a) (i)"]
[null,"(b) on the hedged item attributable to the hedged risk?",null,null,"IFRS 7.24 (a) (ii)"]
["E8.21","Has the ineffectiveness recognised in profit or loss that arises from cash flow hedges been separately disclosed? ",null,null,"IFRS 7.24 (b)"]
["E8.22","Has the ineffectiveness recognised in profit or loss that arises from hedges of net investments in foreign operations?",null,null,"IFRS 7.24 (c)"]
[null,"Fair value",null,{"$f":"IF((AND(D452<>\"no\",D454<>\"no\",D455<>\"no\",D457<>\"no\",D458<>\"no\",D459<>\"no\",D460<>\"no\",D462<>\"no\",D463<>\"no\",D466<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note (1): where IFRS 7 requires disclosures by class of financial instrument, financial instruments should be grouped into classes that are appropriate to the nature of the information disclosed and that take into account the characteristics of those financial instruments. Sufficient information should be provided to permit reconciliation to the line items presented in the statement of financial position. ",null,null,"IFRS 7.6"]
[null,"Note (2): the classes described in IFRS 7.6 should be determined by the entity and are, thus, distinct from the categories of financial instruments specified in IAS 39.9 (and set out in IFRS 7.8). In determining classes of financial instrument, the entity should, at a minimum:\n    (a) distinguish instruments measured at amortised cost from \n          those measured at fair value; and\n    (b) treat as a separate class or classes those financial instruments \n         outside the scope of IFRS 7.",null,null,"IFRS 7.B1, B2\nIAS 39.45"]
["E8.23","Has the fair value of each class of financial assets and financial liabilities been disclosed in a way that permits it to be compared with its carrying amount (excluding the exceptions given in IFRS 7.29)?",null,null,"IFRS 7.25"]
[null,"Note: disclosures of fair value are not required (a) where the carrying amount is a reasonable approximation of fair value (for example, for financial instruments such as short-term trade receivables and payables); (b) for an investment in equity instruments that do not have a quoted market price in an active market, or derivatives linked to such equity instruments, that is measured at cost in accordance with IAS 39 because its fair value cannot be measured reliably; and (c) for a contract containing a discretionary participation feature (as described in IFRS 4) if the fair value of that feature cannot be measured reliably.",null,null,"IFRS 7.29"]
["E8.24","Has the fair value of each class of financial assets and financial liabilities been offset only to the extent that their carrying amounts are offset in the statement of financial position?",null,null,"IFRS 7.26"]
["E8.25","Have the methods and, where a valuation technique is used, the assumptions applied in determining fair values of each class of financial assets or financial liabilities been disclosed? ",null,null,"IFRS 7.27 (a)"]
[null,"Note: the assumptions may relate, for example, to prepayment rates, rates of estimated credit losses, and interest rates or discount rates.",null,null,"IFRS 7.27 (a)"]
["E8.26","Where fair values are determined, in whole or in part, directly by reference to published price quotations in an active market, has this fact been disclosed?",null,null,"IFRS 7.27 (b)"]
["E8.27","Where fair values are estimated using a valuation technique (see IAS 39.AG71–79), has this fact been disclosed?",null,null,"IFRS 7.27 (b)"]
["E8.28","Where the fair values recognised or disclosed in the financial statements are determined in whole or in part using a valuation technique based on assumptions that are not supported by prices from observable current market transactions in the same instrument (i.e. without modification or repackaging) and not based on available observable market data, has this fact been disclosed? ",null,null,"IFRS 7.27 (c)"]
["E8.29","For fair values that are recognised in the financial statements, where changing one or more of those assumptions to reasonably possible alternative assumptions would change fair value significantly, has this fact and the effect of those changes been disclosed? ",null,null,"IFRS 7.27 (c)"]
[null,"Note: for this purpose, significance shall be judged with respect to profit or loss, and total assets or total liabilities, or, when changes in fair value are recognised in other comprehensive income, total equity.",null,null,"IFRS 7.27 (c)"]
["E8.30","Where IFRS 7.27 (c) applies, has the total amount of the change in fair value estimated using such a valuation technique that was recognised in profit or loss during the period been disclosed?",null,null,"IFRS 7.27 (d)"]
["E8.31","Where there is a difference between the fair value at initial recognition and the amount that would be determined at that date using the valuation technique, has the following, by class of financial instrument, been disclosed:",null,{"$f":"IF((AND(D464<>\"no\",D465<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) its accounting policy for recognising that difference in profit or loss to reflect a change in factors (including time) that market participants would consider in setting a price (see IAS 39.AG76A)?",null,null,"IFRS 7.28 (a)"]
[null,"(b) the aggregate difference yet to be recognised in profit or loss at the beginning and end of the period and a reconciliation of changes in the balance of this difference?",null,null,"IFRS 7.28 (b)"]
["E8.32","In the cases described in IFRS 7.29 (b) and (c), has information to help users of the financial statements make their own judgements about the extent of possible differences between the carrying amount of those financial assets or financial liabilities and their fair value been disclosed, including:",null,{"$f":"IF((AND(D467<>\"no\",D468<>\"no\",D469<>\"no\",D470<>\"no\",D471<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the fact that fair value information has not been disclosed for these instruments because their fair value cannot be measured reliably?",null,null,"IFRS 7.30 (a)"]
[null,"(b) a description of the financial instruments, their carrying amount, and an explanation of why fair value cannot be measured reliably?",null,null,"IFRS 7.30 (b)"]
[null,"(c) information about the market for the instruments?",null,null,"IFRS 7.30 (c)"]
[null,"(d) information about whether and how the entity intends to dispose of the financial instruments?",null,null,"IFRS 7.30 (d)"]
[null,"(e) where financial instruments whose fair value previously could not be reliably measured are derecognised, that fact, their carrying amount at the time of derecognition, and the amount of gain or loss recognised?",null,null,"IFRS 7.30 (e)"]
[null,"Nature and extent of risks arising from financial instruments",null,{"$f":"IF((AND(D473<>\"no\",D475<>\"no\",D502<>\"no\",D515<>\"no\")),\"\",\"no\")","v":""}]
["E8.33","Taking into account the disclosures required by IFRS 7.33 to 7.42 (and thus responses to E8.34 to E8.61), has sufficient information that enables users of the financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed at the end of the reporting period been disclosed?",null,null,"IFRS 7.31"]
[null,"Note: the risks that arise from financial instruments typically include, but are not limited to, credit risk, liquidity risk and market risk. The disclosures required by IFRS 7.33 – 7.42 focus on these risks.",null,null,"IFRS 7.42"]
[null,"Credit risk",null,{"$f":"IF((AND(D476<>\"no\",D480<>\"no\",D493<>\"no\",D498<>\"no\")),\"\",\"no\")","v":""}]
[null,"Qualitative disclosures",null,{"$f":"IF((AND(D477<>\"no\",D478<>\"no\",D479<>\"no\")),\"\",\"no\")","v":""}]
["E8.34","Have the entity's exposures to credit risk and how they arise been disclosed?",null,null,"IFRS 7.33 (a)"]
["E8.35","Has the entity's objectives, policies and processes for managing credit risk and the methods used to measure the risk been disclosed?",null,null,"IFRS 7.33 (b)"]
["E8.36","Have any changes in IFRS 7.33 (a) or (b) from the previous period been disclosed?",null,null,"IFRS 7.33 (c)"]
[null,"Quantitative disclosures",null,{"$f":"IF((AND(D481<>\"no\",D483<>\"no\",D485<>\"no\",D486<>\"no\",D487<>\"no\")),\"\",\"no\")","v":""}]
["E8.37","Has summary quantitative data about the entity's exposure to credit risk at the end of the reporting period been disclosed?",null,null,"IFRS 7.34 (a)"]
[null,"Note: this disclosure should be based on the information provided internally to key management personnel of the entity (as defined in IAS 24 Related Party Disclosures) - for example, the entity's board of directors or chief executive officer.",null,null,"IFRS 7.34 (a)"]
["E8.38","Have the disclosures required by IFRS 7.36 to 7.38, to the extent that they are not provided under IFRS 7.34 (a), been disclosed (except where the risk is not material)? ",null,null,"IFRS 7.34 (b)"]
[null,"Note: for a discussion of materiality, see IAS 1.29 – 1.31.",null,null,"IFRS 7.34 (b)"]
["E8.39","Have concentrations of risk where not apparent from IFRS 7.34 (a) and (b) been disclosed?",null,null,"IFRS 7.34 (c)"]
["E8.40","Where the quantitative data disclosed as at the end of the reporting period are unrepresentative of the entity's exposure to credit risk during the period, has further information that is representative been disclosed?",null,null,"IFRS 7.35"]
["E8.41","Has the following been disclosed by class of financial instrument:",null,{"$f":"IF((AND(D488<>\"no\",D489<>\"no\",D490<>\"no\",D491<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the amount that best represents the entity's maximum exposure to credit risk at the end of the reporting period without taking account of any collateral held or other credit enhancements (e.g. netting agreements that do not qualify for offset in accordance with IAS 32)?",null,null,"IFRS 7.36 (a)"]
[null,"(b) in respect of the amount disclosed in IFRS 7.36 (a), a description of collateral held as security and other credit enhancements?",null,null,"IFRS 7.36 (b)"]
[null,"(c) information about the credit quality of financial assets that are neither past due nor impaired?",null,null,"IFRS 7.36 (c)"]
[null,"(d) the carrying amount of financial assets that would otherwise be past due or impaired whose terms have been renegotiated?",null,null,"IFRS 7.36 (d)"]
[null,"Note: where an entity has a right of set-off, but does not intend to settle net or to realise the asset and settle the liability simultaneously, or where financial assets and financial liabilities subject to a master netting arrangement are not offset, the effect of the right or of the arrangement respectively on the entity's credit risk exposure should be disclosed in accordance with IFRS 7.36.",null,null,"IAS 32.47\nIAS 32.50"]
[null,"Financial assets that are either past due or impaired",null,{"$f":"IF((AND(D494<>\"no\")),\"\",\"no\")","v":""}]
["E8.42","Has the following been disclosed by class of financial asset:",null,{"$f":"IF((AND(D495<>\"no\",D496<>\"no\",D497<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) an analysis of the age of financial assets that are past due as at the end of the reporting period but not impaired?",null,null,"IFRS 7.37 (a)"]
[null,"(b) an analysis of financial assets that are individually determined to be impaired as at the end of the reporting period, including the factors the entity considered in determining that they are impaired?",null,null,"IFRS 7.37 (b)"]
[null,"(c) for the amounts disclosed in IFRS 7.37 (a) and (b), a description of collateral held by the entity as security and other credit enhancements and, except where impracticable, an estimate of their fair value?",null,null,"IFRS 7.37 (c)"]
[null,"Collateral and other credit enhancements obtained",null,{"$f":"IF((AND(D499<>\"no\")),\"\",\"no\")","v":""}]
["E8.43","Where an entity obtains financial or non-financial assets during the period by taking possession of collateral it holds as security or calling on other credit enhancements (e.g. guarantees), and such assets meet the recognition criteria in other IFRSs, has the following been disclosed:",null,{"$f":"IF((AND(D500<>\"no\",D501<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the nature and carrying amount of the assets obtained?",null,null,"IFRS 7.38 (a)"]
[null,"(b) where the assets are not readily convertible into cash, its policies for disposing of such assets or for using them in its operations?",null,null,"IFRS 7.38 (b)"]
[null,"Liquidity risk",null,{"$f":"IF((AND(D503<>\"no\",D507<>\"no\")),\"\",\"no\")","v":""}]
[null,"Qualitative disclosures",null,{"$f":"IF((AND(D504<>\"no\",D505<>\"no\",D506<>\"no\")),\"\",\"no\")","v":""}]
["E8.44","Have the entity's exposures to liquidity risk and how they arise been disclosed?",null,null,"IFRS 7.33 (a)"]
["E8.45","Has the entity's objectives, policies and processes for managing liquidity risk and the methods used to measure the risk been disclosed?",null,null,"IFRS 7.33 (b)"]
["E8.46","Have any changes in IFRS 7.33 (a) or (b) from the previous period been disclosed?",null,null,"IFRS 7.33 (c)"]
[null,"Quantitative disclosures",null,{"$f":"IF((AND(D508<>\"no\",D510<>\"no\",D511<>\"no\",D513<>\"no\",D514<>\"no\")),\"\",\"no\")","v":""}]
["E8.47","Has summary quantitative data about the entity's exposure to liquidity risk at the end of the reporting period been disclosed?",null,null,"IFRS 7.34 (a)"]
[null,"Note: this disclosure should be based on the information provided internally to key management personnel of the entity (as defined in IAS 24 Related Party Disclosures) - for example, the entity's board of directors or chief executive officer.",null,null,"IFRS 7.34 (a)"]
["E8.48","Where not provided under IFRS 7.34 (a), has a maturity analysis for financial liabilities that shows the remaining contractual maturities been disclosed (except where the risk is not material)?",null,null,"IFRS 7.39 (a)\nIFRS 7.34 (b)"]
["E8.49","Where not provided under IFRS 7.34 (a), has a description of how the entity manages the liquidity risk inherent in IFRS 7.39 (a) been disclosed (except where the risk is not material)?",null,null,"IFRS 7.39 (b)\nIFRS 7.34 (b)"]
[null,"Note: for a discussion of materiality, see IAS 1.29–31.",null,null,"IFRS 7.34 (b)"]
["E8.50","Have concentrations of risk, where not apparent from IFRS 7.34 (a) and IFRS 7.39 (a) and (b), been disclosed?",null,null,"IFRS 7.34 (c)"]
["E8.51","Where the quantitative data disclosed as at the end of the reporting period are unrepresentative of the entity's exposure to liquidity risk during the period, has further information that is representative been disclosed?",null,null,"IFRS 7.35"]
[null,"Market risk",null,{"$f":"IF((AND(D517<>\"no\",D521<>\"no\",D528<>\"no\",D537<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: market risk comprises three types of risk: currency risk, interest rate risk and other price risk.",null,null,"IFRS 7 Appendix A"]
[null,"Qualitative disclosures",null,{"$f":"IF((AND(D518<>\"no\",D519<>\"no\",D520<>\"no\")),\"\",\"no\")","v":""}]
["E8.52","Have the entity's exposures to market risk and how they arise been disclosed?",null,null,"IFRS 7.33 (a)"]
["E8.53","Has the entity's objectives, policies and processes for managing market risk and the methods used to measure the risk been disclosed?",null,null,"IFRS 7.33 (b)"]
["E8.54","Have any changes in IFRS 7.33 (a) or (b) from the previous period been disclosed?",null,null,"IFRS 7.33 (c)"]
[null,"Quantitative disclosures",null,{"$f":"IF((AND(D522<>\"no\",D524<>\"no\",D526<>\"no\",D527<>\"no\")),\"\",\"no\")","v":""}]
["E8.55","Has summary quantitative data about the entity's exposure to market risk at the end of the reporting period been disclosed?",null,null,"IFRS 7.34 (a)"]
[null,"Note: this disclosure should be based on the information provided internally to key management personnel of the entity (as defined in IAS 24 Related Party Disclosures) - for example, the entity's board of directors or chief executive officer.",null,null,"IFRS 7.34 (a)"]
["E8.56","Have the disclosures required by IFRS 7.40 to 42, to the extent that they are not provided under IFRS 7.34 (a), been disclosed (except where the risk is not material)? ",null,null,"IFRS 7.34 (b)"]
[null,"Note: for a discussion of materiality, see IAS 1.29–31.",null,null,"IFRS 7.34 (b)"]
["E8.57","Have concentrations of risk where not apparent from IFRS 7.34 (a) and (b) been disclosed?",null,null,"IFRS 7.34 (c)"]
["E8.58","Where the quantitative data disclosed as at the end of the reporting period are unrepresentative of the entity's exposure to market risk during the period, has further information that is representative been disclosed?",null,null,"IFRS 7.35"]
[null,"Sensitivity analysis",null,{"$f":"IF((AND(D529<>\"no\",D533<>\"no\")),\"\",\"no\")","v":""}]
["E8.59","Except where the entity prepares a sensitivity analysis as described in IFRS 7.41, and uses it in place of the sensitivity analysis specified in IFRS 7.40 (a), has the following been disclosed:",null,{"$f":"IF((AND(D530<>\"no\",D531<>\"no\",D532<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a sensitivity analysis for each type of market risk to which the entity is exposed at the end of the reporting period, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date?",null,null,"IFRS 7.40 (a)"]
[null,"(b) the methods and assumptions used in preparing the sensitivity analysis?",null,null,"IFRS 7.40 (b)"]
[null,"(c) changes from the previous period in the methods and assumptions used, and the reasons for such changes?",null,null,"IFRS 7.40 (c)"]
["E8.60","Where the entity prepares a sensitivity analysis, such as value-at-risk, that reflects interdependencies between risk variables (e.g. interest rates and exchange rates) and uses it to manage financial risks, and uses it in place of the sensitivity analysis specified in IFRS 7.40:",null,{"$f":"IF((AND(D534<>\"no\",D535<>\"no\",D536<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) has this analysis been disclosed in place of the analysis specified in IFRS 7.40?",null,null,"IFRS 7.41"]
[null,"(b) has an explanation of the method used in preparing such a sensitivity analysis, and of the main parameters and assumptions underlying the data provided been disclosed?",null,null,"IFRS 7.41 (a)"]
[null,"(c) has an explanation of the objective of the method used and of limitations that may result in the information not fully reflecting the fair value of the assets and liabilities involved been disclosed?",null,null,"IFRS 7.41 (b)"]
[null,"Other market risk disclosures",null,{"$f":"IF((AND(D538<>\"no\")),\"\",\"no\")","v":""}]
["E8.61","Where the sensitivity analyses disclosed in accordance with IFRS 7.40 or 41 are unrepresentative of a risk inherent in a financial instrument (for example, because the year-end exposure does not reflect the exposure during the year), has that fact and the reason the entity believes the sensitivity analyses are unrepresentative been disclosed?",null,null,"IFRS 7.42"]
[null,"Change in redemption prohibition",null,{"$f":"IF((AND(D540<>\"no\")),\"\",\"no\")","v":""},"FReM 9.2.11"]
["E8.62","Where a change in the prohibition against the redemption of a financial instrument (excluding those that will or may be settled in the entity's own equity instruments) leads to a transfer between financial liabilities and equity, has the amount, timing and reason for the transfer been separately disclosed? ",null,null,"IFRIC 2.13\nIFRIC 2.3"]
["E9","INSURANCE CONTRACTS",null,{"$f":"IF((AND(D543<>\"no\",D556<>\"no\")),\"\",\"no\")","v":""},"FReM 9.2.15"]
[null,"Note: IFRS 4 applies to all insurance contracts (including reinsurance contracts) that an entity issues and to reinsurance contracts that it holds, except for specified contracts covered by other IFRSs. It is not limited to any particular type of entity.",null,null,"IFRS 4.IN3"]
[null,"Explanation of recognised amounts",null,{"$f":"IF((AND(D544<>\"no\")),\"\",\"no\")","v":""}]
["E9.1","Has the following information that identifies and explains the amounts in the financial statements arising from insurance contracts been disclosed:",null,{"$f":"IF((AND(D545<>\"no\",D546<>\"no\",D547<>\"no\",D550<>\"no\",D553<>\"no\",D554<>\"no\",D555<>\"no\")),\"\",\"no\")","v":""},"IFRS 4.36"]
[null,"(a) the accounting policies for insurance contracts and related assets, liabilities, income and expense?",null,null,"IFRS 4.37 (a)"]
[null,"(b) the recognised assets, liabilities, income and expense (and, where the statement of cash flows is presented using the direct method, cash flows) arising from insurance contracts?",null,null,"IFRS 4.37 (b)"]
[null,"(c) where the insurer is a cedant:",null,{"$f":"IF((AND(D548<>\"no\",D549<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) gains and losses recognised in profit or loss on buying reinsurance?",null,null,"IFRS 4.37 (b) (i)"]
[null,"(ii) where the cedant defers and amortises gains and losses arising on buying reinsurance, the amortisation for the period and the amounts remaining unamortised at the beginning and end of the period?",null,null,"IFRS 4.37 (b) (ii)"]
[null,"(d) for the assumptions that have the greatest effect on the measurement of the recognised amounts described in IFRS 4.37 (b):",null,{"$f":"IF((AND(D551<>\"no\",D552<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the process used to determine those assumptions? ",null,null,"IFRS 4.37 (c)"]
[null,"(ii) where practicable, quantified disclosure of those assumptions ?",null,null,"IFRS 4.37 (c)"]
[null,"(e) the effect of changes in assumptions used to measure insurance assets and insurance liabilities, showing separately the effect of each change that has a material effect on the financial statements?",null,null,"IFRS 4.37 (d)"]
[null,"(f) reconciliations of changes in insurance liabilities, reinsurance assets and, where applicable, related deferred acquisition costs?",null,null,"IFRS 4.37 (e)"]
[null,"(g) any other information necessary to identify and explain the amounts arising from insurance contracts?",null,null,"IFRS 4.36"]
[null,"Nature and extent of risks arising from insurance contracts",null,{"$f":"IF((AND(D557<>\"no\")),\"\",\"no\")","v":""}]
["E9.2","Has the following information that enables users of the financial statements to evaluate the nature and extent of risks arising from insurance contracts been disclosed:",null,{"$f":"IF((AND(D558<>\"no\",D559<>\"no\",D566<>\"no\",D568<>\"no\",D571<>\"no\",D572<>\"no\")),\"\",\"no\")","v":""},"IFRS 4.38"]
[null,"(a) the objectives, policies and processes for managing risks arising from insurance contracts and the methods used to manage those risks?",null,null,"IFRS 4.39 (a)"]
[null,"(b) information about insurance risk (both before and after risk mitigation by reinsurance), including information about:",null,{"$f":"IF((AND(D560<>\"no\",D563<>\"no\",D562<>\"no\",D565<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) sensitivity to insurance risk, by disclosing either \n    (A) a sensitivity analysis that shows how profit or loss and equity would have been affected if changes in the relevant risk variable that were reasonably possible at the end of the reporting period had occurred; the methods and assumptions used in preparing the sensitivity analysis; and any changes from the previous period in the methods and assumptions used; or \n    (B) qualitative information about sensitivity, and information about those terms and conditions of insurance contracts that have a material effect on the amount, timing and uncertainty of the insurer's future cash flows?",null,null,"IFRS 4.39 (c) (i)\nIFRS 4.39A (a) and (b)"]
[null,"Note: where an alternative method (to that described in IFRS 4.39A (a) above) to manage sensitivity to market conditions is used, such as an embedded value analysis, disclosure of that alternative sensitivity analysis and per IFRS 7.41 may be made instead.",null,null,"IFRS 4.39A (a)"]
[null,"(ii) concentrations of insurance risk, including a description of how management determines concentrations and a description of the shared characteristic that identifies each concentration (e.g. type of insured event, geographical area, or currency)?",null,null,"IFRS 4.39 (c) (ii)"]
[null,"(iii) actual claims compared with previous estimates (i.e. claims development). ",null,null,"IFRS 4.39 (c) (iii)"]
[null,"Note: disclosure about claims development should go back to the period when the earliest material claim arose for which there is still uncertainty about the amount and timing of the claims payments, but need not go back more than ten years. This information does not need to be disclosed for claims for which uncertainty about the amount and timing of claims payments is typically resolved within one year, or that occurred earlier than five years before the end of the first financial year in which IFRS 4 is applied. ",null,null,"IFRS 4.39 (c) (iii)\nIFRS 4.44"]
[null,"(iv) where it is impracticable, when IFRS 4 is first applied, to prepare information about claims development that occurred before the beginning of the earliest period for which full comparative information that complies with IFRS 4 is presented, this fact ?",null,null,"IFRS 4.44"]
[null,"(c) information about credit risk, liquidity risk and market risk that IFRS 7.31 to 42 would require (except as in the Note and in (d) below) if the insurance contracts were within the scope of IFRS 7?",null,null,"IFRS 4.39 (d)"]
[null,"Note: where an alternative method to manage sensitivity to market conditions is used, such as an embedded value analysis, that sensitivity analysis may be used to meet the requirement of IFRS 7.40 (a). The disclosures required by IFRS 7.41 should also be provided.",null,null,"IFRS 4.39 (d) (ii)"]
[null,"(d) either the maturity analysis required by IFRS 7.39 (a), or information about the estimated timing of the net cash outflows resulting from recognised insurance liabilities (or both)? ",null,null,"IFRS 4.39 (d) (i)"]
[null,"Note (1): this may take the form of an analysis, by estimated timing, of the amounts recognised in the statement of financial position.",null,null,"IFRS 4.39 (d) (i)"]
[null,"Note (2): where this information is disclosed, the maturity analysis required by IFRS 7.39 (a) need not be disclosed.",null,null,"IFRS 4.39 (d) (i)"]
[null,"(e) information about exposures to market risk arising from embedded derivatives contained in a host insurance contract where measurement of the embedded derivatives are not, and are not required to be, measured at fair value?",null,null,"IFRS 4.39 (e)"]
[null,"(f) any other information necessary to enable users of the financial statements to evaluate the nature and extent of risks arising from insurance contracts?",null,null,"IFRS 4.38"]
["E10","IMPAIRMENT OF ASSETS",null,{"$f":"IF((AND(D579<>\"no\",D586<>\"no\",D591<>\"no\",D606<>\"no\",D610<>\"no\",D612<>\"no\")),\"\",\"no\")","v":""},"FReM 8.2.2"]
[null,"Note (1): where an asset is not held for the purpose of generating cash flows, value in use is assumed to equal the cost of replacing the service potential provided by the asset, except where there has been a reduction in service potential.",null,null,"FReM 8.2.5 b)"]
[null,"Note (2): only those impairment losses on an asset that do not result from a loss of economic value or service potential should be taken to the revaluation reserve as a revaluation decrease and to the extent that the impairment does not exceed the amount in the revaluation surplus for that asset. But impairment losses that arise from a clear consumption of economic benefit should be taken to the Statement of Comprehensive Net Expenditure, with a corresponding transfer of the any balance on the revaluation reserve (up to the level of the impairment) to the general fund.",null,null,"FReM 8.2.4 a)\nIAS 36.60 and 36.61"]
[null,"Note (3): the following types of impairment will score as DEL:\n   •  loss or damage resulting from normal business operations;\n   •  abandonment of assets in the course of construction; and\n   •  over-specification of assets (gold-plating);",null,null,"FReM 8.2.8 - 8.2.12"]
[null,"and the following as AME:\n    •  loss as the result of catastrophe:\n    •  unforeseen obsolescence: and\n    •  other impairments (write down to DRC or of developed land, \n       changes in use, disposals, uncompensated seizures, other).\n    These categories should only be used with the agreement of the \n    relevant authority (through sponsoring bodies where appropriate).",null,null,"FReM 8.2.13 - 8.2.18"]
[null,"These distinctions could be significant as each section as disclosed in the Analysis of resource outturn by section note to the financial statements is allocated to DEL or AME within the Supply Estimates. If there is uncertainty about whether impairments should be scored as DEL or AME, the department should consult HM Treasury (General Expenditure Policy team).",null,null,"DY Note 3"]
["E10.1","Has the following been disclosed for each class of assets:",null,{"$f":"IF((AND(D580<>\"no\",D581<>\"no\",D582<>\"no\",D583<>\"no\",D584<>\"no\",D585<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the amount of impairment losses recognised in profit or loss during the period? ",null,null,"IAS 36.126 (a)"]
[null," (b) the line item(s) of the Statement of Comprehensive Net Expenditure in which those impairment losses are included?",null,null,"IAS 36.126 (a)"]
[null,"(c) the amount of reversals of impairment losses recognised in profit or loss during the period?",null,null,"IAS 36.126 (b)"]
[null,"(d) the line item(s) of the Statement of Comprehensive Net Expenditure in which those impairment losses are reversed?",null,null,"IAS 36.126 (b)"]
[null,"(e) the amount of impairment losses on revalued assets recognised in other comprehensive income during the period?",null,null,"IAS 36.126 (c)"]
[null,"(f) the amount of reversals of impairment losses on revalued assets recognised in other comprehensive income during the period?",null,null,"IAS 36.126 (d)"]
["E10.2","Where an entity reports segment information in accordance with IFRS 8 Operating Segments, have the following amounts been disclosed for each reportable segment:",null,{"$f":"IF((AND(D587<>\"no\",D588<>\"no\",D589<>\"no\",D590<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) impairment losses recognised in profit or loss during the period?",null,null,"IAS 36.129 (a)"]
[null,"(b) impairment losses recognised in other comprehensive income during the period?",null,null,"IAS 36.129 (a)"]
[null,"(c) reversals of impairment losses recognised in profit or loss during the period?",null,null,"IAS 36.129 (b)"]
[null,"(d) reversals of impairment losses recognised in other comprehensive income during the period?",null,null,"IAS 36.129 (b)"]
["E10.3","For each material impairment loss recognised or reversed during the period for an individual asset (including goodwill) or a cash-generating unit, has the following been disclosed:",null,{"$f":"IF((AND(D592<>\"no\",D593<>\"no\",D594<>\"no\",D597<>\"no\",D601<>\"no\",D602<>\"no\",D603<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the events and circumstances that led to the recognition or reversal of the impairment loss?",null,null,"IAS 36.130 (a)"]
[null,"(b) the amount of the impairment loss recognised or reversed?",null,null,"IAS 36.130 (b)"]
[null,"(c) for an individual asset:",null,{"$f":"IF((AND(D595<>\"no\",D596<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the nature of the asset?",null,null,"IAS 36.130 (c) (i)"]
[null,"(ii) the reportable segment to which the asset belongs (where the entity reports segment information in accordance with IFRS 8 Operating Segments)?",null,null,"IAS 36.130 (c) (ii)"]
[null,"(d) for a cash-generating unit:",null,{"$f":"IF((AND(D598<>\"no\",D599<>\"no\",D600<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) a description of the cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area, or a reportable segment as defined in IFRS 8 Operating Segments)?",null,null,"IAS 36.130 (d) (i)"]
[null,"(ii) the amount of the impairment loss recognised or reversed by class of assets and, where the entity reports segment information in accordance with IFRS 8 Operating Segments, by reportable segment?",null,null,"IAS 36.130 (d) (ii)"]
[null,"(iii) where the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit's recoverable amount (if any), a description of the current and former way of aggregating assets and the reasons for changing the way the cash-generating unit is identified?",null,null,"IAS 36.130 (d) (iii)"]
[null,"(e) whether the recoverable amount of the asset or cash-generating unit is its fair value less costs to sell or its value in use?",null,null,"IAS 36.130 (e)"]
[null,"(f) where the recoverable amount is fair value less costs to sell, the basis used to determine fair value less costs to sell (such as whether fair value was determined by reference to an active market)?",null,null,"IAS 36.130 (f)"]
[null,"(g) where the recoverable amount is value in use, the discount rate(s) used in the current estimate and previous estimate (if any) of value in use?",null,null,"IAS 36.130 (g)"]
[null,"Note (1): the disclosure of assumptions used to determine the recoverable amount of assets (cash-generating units) during the period is encouraged (but see also IAS 36.134). ",null,null,"IAS 36.132"]
[null,"Note (2): the type and cause of impairments could usefully be included in the relevant notes to the financial statements. Impairment categories are defined in FReM 8.2.8 - 8.2.18.",null,null,"FReM 8.2.6"]
["E10.4","Where the information required by IAS 36.130 (see E10.3) has not been disclosed, has the following information for the aggregate of impairment losses and aggregate reversals of impairment losses recognised during the period been disclosed:",null,{"$f":"IF((AND(D607<>\"no\",D608<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the main classes of assets affected by impairment losses (and the main classes of assets affected by reversals of impairment losses)?",null,null,"IAS 36.131 (a)"]
[null,"(b) the main events and circumstances that led to the recognition of these impairment losses and reversals of impairment losses?",null,null,"IAS 36.131 (b)"]
[null,"Note: the type and cause of impairments could usefully be included in the relevant notes to the financial statements. Impairment categories are defined in FReM 8.2.8 - 8.2.18.",null,null,"FReM 8.2.6"]
[null,"Unallocated goodwill ",null,{"$f":"IF((AND(D611<>\"no\")),\"\",\"no\")","v":""}]
["E10.6","Where, in accordance with IAS 36.84, any portion of the goodwill acquired in a business combination during the period has not been allocated to a cash-generating unit (or group of units) at the end of the reporting period, has the amount of the unallocated goodwill, together with the reasons why that amount remains unallocated, been disclosed?",null,null,"IAS 36.133"]
[null,"Estimates used to measure recoverable amounts of cash-generating units containing goodwill or intangible assets with indefinite useful lives",null,{"$f":"IF((AND(D613<>\"no\",D637<>\"no\",D638<>\"no\")),\"\",\"no\")","v":""}]
["E10.7","Where the carrying amount of goodwill (or intangible assets with indefinite useful lives) allocated to a cash-generating unit (or group of units) is significant in comparison with the entity's total carrying amount of goodwill (or intangible assets with indefinite useful lives), has the following been disclosed for each such unit (or group of units):",null,{"$f":"IF((AND(D614<>\"no\",D615<>\"no\",D616<>\"no\",D617<>\"no\",D624<>\"no\",D625<>\"no\",D633<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the carrying amount of goodwill allocated to the unit (or group of units)?",null,null,"IAS 36.134 (a)"]
[null,"(b) the carrying amount of intangible assets with indefinite useful lives allocated to the unit (or group of units)?",null,null,"IAS 36.134 (b)"]
[null,"(c) the basis on which the unit's (or group of units') recoverable amount has been determined (i.e. value in use or fair value less costs to sell)?",null,null,"IAS 36.134 (c)"]
[null,"(d) where the unit's (or group of units') recoverable amount is based on value in use:",null,{"$f":"IF((AND(D618<>\"no\",D620<>\"no\",D621<>\"no\",D622<>\"no\",D623<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) a description of each key assumption on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts?",null,null,"IAS 36.134 (d) (i)"]
[null,"Note: key assumptions are those to which the unit's (or group of units') recoverable amount is most sensitive.",null,null,"IAS 36.134 (d) (i)"]
[null,"(ii) a description of management's approach to determining the value(s) assigned to each key assumption, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information, and, if not, how and why they differ from past experience or external sources of information?",null,null,"IAS 36.134 (d) (ii)"]
[null,"(iii) the period over which management has projected cash flows based on financial budgets/forecasts approved by management and, where a period greater than five years is used for a cash-generating unit (or group of units), an explanation of why that longer period is justified?",null,null,"IAS 36.134 (d) (iii)"]
[null,"(iv) the growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts, and the justification for using any growth rate that exceeds the long-term average growth rate for the products, industries, or country or countries in which the entity operates, or for the market to which the unit (or group of units) is dedicated?",null,null,"IAS 36.134 (d) (iv)"]
[null,"(v) the discount rate(s) applied to the cash flow projections?",null,null,"IAS 36.134 (d) (v)"]
[null,"(e) where the unit's (or group of units') recoverable amount is based on fair value less costs to sell, the methodology used to determine fair value less costs to sell? ",null,null,"IAS 36.134 (e)"]
[null,"(f) where the unit's (or group of units') recoverable amount is based on fair value less costs to sell, but the fair value less costs to sell is not determined using an observable market price for the unit (or group of units):",null,{"$f":"IF((AND(D626<>\"no\",D628<>\"no\",D629<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) a description of each key assumption on which management has based its determination of fair value less costs to sell?",null,null,"IAS 36.134 (e) (i)"]
[null,"Note: key assumptions are those to which the unit's (or group of units') recoverable amount is most sensitive.",null,null,"IAS 36.134 (e) (i)"]
[null,"(ii) a description of management's approach to determining the value (or values) assigned to each key assumption, whether those values reflect past experience or, if appropriate, are consistent with external sources of information, and, if not, how and why they differ from past experience or external sources of information?",null,null,"IAS 36.134 (e) (ii)"]
[null,"(iii) where fair value less costs to sell is determined using discounted cash flow projections:",null,{"$f":"IF((AND(D630<>\"no\",D632<>\"no\",D631<>\"no\")),\"\",\"no\")","v":""}]
[null,"(A) the period over which management has projected cash flows?",null,null,"IAS 36.134 (e) (iii)"]
[null,"(B) the growth rate used to extrapolate cash flow projections?",null,null,"IAS 36.134 (e) (iv)"]
[null,"(C) the discount rate(s) applied to the cash flow projections?",null,null,"IAS 36.134 (e) (v)"]
[null,"(g) where a reasonably possible change in a key assumption on which management has based its determination of the unit's (or group of units') recoverable amount would cause the unit's (or group of units') carrying amount to exceed its recoverable amount:",null,{"$f":"IF((AND(D634<>\"no\",D635<>\"no\",D636<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the amount by which the unit's (or group of units') recoverable amount exceeds its carrying amount?",null,null,"IAS 36.134 (f) (i)"]
[null,"(ii) the value assigned to the key assumption?",null,null,"IAS 36.134 (f) (ii)"]
[null,"(iii) the amount by which the value assigned to the key assumption must change, after incorporating any consequential effects of that change on the other variables used to measure recoverable amount, in order for the unit's (or group of units') recoverable amount to be equal to its carrying amount?",null,null,"IAS 36.134 (f) (iii)"]
["E10.8","Where some or all of the carrying amount of goodwill (or intangible assets with indefinite useful lives) is allocated across multiple cash-generating units (or groups of units), and the amount so allocated to each unit (or group of units) is not significant in comparison with the entity's total carrying amount of goodwill (or intangible assets with indefinite useful lives), has that fact, together with the aggregate carrying amount of goodwill (or intangible assets with indefinite useful lives) allocated to those units (or groups of units), been disclosed? ",null,null,"IAS 36.135"]
["E10.9","Where the recoverable amounts of any of the units (or groups of units) under IAS 36.135 are based on the same key assumption(s) and the aggregate carrying amount of goodwill (or intangible assets with indefinite useful lives) allocated to them is significant in comparison with the entity's total carrying amount of goodwill (or intangible assets with indefinite useful lives), has the following information been disclosed: ",null,{"$f":"IF((AND(D639<>\"no\",D640<>\"no\",D641<>\"no\",D642<>\"no\",D643<>\"no\",D644<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) that fact?",null,null,"IAS 36.135"]
[null,"(b) the aggregate carrying amount of goodwill allocated to those units (or groups of units)?",null,null,"IAS 36.135 (a)"]
[null,"(c) the aggregate carrying amount of intangible assets with indefinite useful lives allocated to those units (or groups of units)?",null,null,"IAS 36.135 (b)"]
[null,"(d) a description of the key assumption(s)?",null,null,"IAS 36.135 (c)"]
[null,"(e) a description of management's approach to determining the value(s) assigned to the key assumption(s), whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information, and, if not, how and why they differ from past experience or external sources of information?",null,null,"IAS 36.135 (d)"]
[null,"(f) where a reasonably possible change in the key assumption(s) would cause the aggregate of the units' (or groups of units') carrying amounts to exceed the aggregate of their recoverable amounts:",null,{"$f":"IF((AND(D645<>\"no\",D646<>\"no\",D647<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the amount by which the aggregate of the units' (or groups of units') recoverable amounts exceeds the aggregate of their carrying amounts?",null,null,"IAS 36.135 (e) (i)"]
[null,"(ii) the value(s) assigned to the key assumption(s)?",null,null,"IAS 36.135 (e) (ii)"]
[null,"(iii) the amount by which the value(s) assigned to the key assumption(s) must change, after incorporating any consequential effects of the change on the other variables used to measure recoverable amount, in order for the aggregate of the units' (groups of units') recoverable amounts to be equal to the aggregate of their carrying amounts?",null,null,"IAS 36.135 (e) (ii)"]
["E11","NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS",null,{"$f":"IF((AND(D650<>\"no\",D666<>\"no\",D668<>\"no\",D675<>\"no\")),\"\",\"no\")","v":""},"FReM 6.2.83"]
[null,"Note: in order to qualify as ‘discontinued operations’, the activities must cease completely - i.e. responsibilities transferred from one part of the public sector to another (such as machinery of government changes) are not discontinued operations.",null,null,"FReM 6.2.85a)"]
[null,"Presenting discontinued operations",null,{"$f":"IF((AND(D651<>\"no\",D652<>\"no\",D662<>\"no\",D663<>\"no\",D664<>\"no\",D665<>\"no\")),\"\",\"no\")","v":""}]
["E11.1","Has information that enables users of the financial statements to evaluate the financial effects of discontinued operations and disposals of non-current assets (or disposal groups) been presented and disclosed in the financial statements?",null,null,"IFRS 5.30"]
["E11.2","Has the following information been disclosed:",null,{"$f":"IF((AND(D653<>\"no\",D654<>\"no\",D660<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) in the Statement of Comprehensive Net Expenditure, a single amount comprising the total of:\n    (i) the post-tax profit or loss of discontinued operations and\n    (ii) the post-tax gain or loss recognised on the measurement \n         to fair value less costs to sell or on the disposal of the \n         assets or disposal group(s) constituting the discontinued \n         operation?",null,null,"IFRS 5.33 (a)"]
[null,"(b) in the notes or in the Statement of Comprehensive Net Expenditure, an analysis of this amount into:",null,{"$f":"IF((AND(D655<>\"no\",D656<>\"no\",D657<>\"no\",D658<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the revenue, expenses and pre-tax profit or loss of discontinued operations?",null,null,"IFRS 5.33 (b) (i)"]
[null,"(ii) the related income tax expense as required by IAS 12.81 (h)?",null,null,"IFRS 5.33 (b) (ii)"]
[null,"(iii) the gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation?",null,null,"IFRS 5.33 (b) (iii)"]
[null,"(iv) the related income tax expense as required by paragraph IAS 12.81 (h)?",null,null,"IFRS 5.33 (b) (iv)"]
[null,"Note: where the analysis is presented in the Statement of Comprehensive Net Expenditure, it should be presented in a section identified as relating to discontinued operations (i.e. separately from continuing operations). ",null,null,"IFRS 5.33 (b) and 5.33A"]
[null,"(c) in the notes or in the financial statements, the net cash flows attributable to the operating, investing and financing activities of discontinued operations?",null,null,"IFRS 5.33 (c) "]
[null,"Note: the analysis in (b) and the disclosures in (c) are not required for disposal groups that are newly acquired subsidiaries that meet the criteria to be classified as held for sale on acquisition (see IFRS 5.11).",null,null,"IFRS 5.33 (b) (c) "]
["E11.3","Have the disclosures per IFRS 5.33 for prior periods been re-presented in the financial statements so that they relate to all operations that have been discontinued by the end of the reporting period for the latest period presented?",null,null,"IFRS 5.34"]
["E11.4","Have adjustments in the current period to amounts previously presented in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period been classified separately in discontinued operations, and their nature and amount disclosed?",null,null,"IFRS 5.35"]
["E11.5","Where an entity ceases to classify a component of an entity as held for sale, have the results of operations of the component previously presented in discontinued operations per IFRS 5.33 – 5.35 been reclassified and included in income from continuing operations for all periods presented? ",null,null,"IFRS 5.36"]
["E11.6","Have the reclassified amounts for prior periods been described as having been re-presented?",null,null,"IFRS 5.36"]
[null,"Gains or losses relating to continuing operations",null,{"$f":"IF((AND(D667<>\"no\")),\"\",\"no\")","v":""}]
["E11.7","Has any gain or loss on the remeasurement of a non-current asset (or disposal group) classified as held for sale that does not meet the definition of a discontinued operation been included in profit or loss from continuing operations?",null,null,"IFRS 5.37"]
[null,"Presentation of a non-current asset or disposal group classified as held for sale",null,{"$f":"IF((AND(D669<>\"no\")),\"\",\"no\")","v":""}]
["E11.8","Have the following been separately disclosed:",null,{"$f":"IF((AND(D670<>\"no\",D672<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) in the statement of financial position or in the notes, the major classes of assets and liabilities classified as held for sale? ",null,null,"IFRS 5.38"]
[null,"Note: this disclosure is not required where the disposal group is a newly acquired subsidiary that meets the criteria to be classified as held for sale on acquisition (see IFRS 5.11).",null,null,"IFRS 5.39"]
[null,"(b) any cumulative income or expense recognised in other comprehensive income relating to a non-current asset (or disposal group) classified as held for sale?",null,null,"IFRS 5.38"]
[null,"Note: see E1.8 (j) and (p) for the disclosure of non-current assets classified as held for sale and the assets and liabilities of a disposal group classified as held for sale in the statement of financial position.",null,null,"IFRS 5.38"]
[null,"Note: amounts presented for non-current assets or for the assets and liabilities of disposal groups classified as held for sale in the statements of financial position for prior periods should not be reclassified or re-presented to reflect the classification in the statement of financial position for the latest period presented.",null,null,"IFRS 5.40"]
[null,"Additional disclosures",null,{"$f":"IF((AND(D676<>\"no\",D681<>\"no\")),\"\",\"no\")","v":""}]
["E11.9","In the period in which a non-current asset (or disposal group) has been either classified as held for sale or sold, has the following information been disclosed in the notes:",null,{"$f":"IF((AND(D677<>\"no\",D678<>\"no\",D679<>\"no\",D680<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a description of the non-current asset (or disposal group)?",null,null,"IFRS 5.41 (a)"]
[null,"(b) a description of the facts and circumstances of the sale, or those leading to the expected disposal, and the expected manner and timing of that disposal?",null,null,"IFRS 5.41 (b)"]
[null,"(c) the gain or loss recognised in accordance with IFRS 5.20 to 22 and, if not separately presented in the Statement of Comprehensive Net Expenditure, the caption in the Statement of Comprehensive Net Expenditure that includes that gain or loss?",null,null,"IFRS 5.41 (c)"]
[null,"(d) where applicable, the reportable segment in which the non-current asset (or disposal group) is presented in accordance with IFRS 8 Operating Segments?",null,null,"IFRS 5.41 (d)"]
["E11.10","Where non-current assets (or disposal groups) cease to be classified as held for sale (see IFRS 5.26 and 5.29):",null,{"$f":"IF((AND(D682<>\"no\",D683<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) has a description of the facts and circumstances leading to the decision to change the plan to sell the non-current asset (or disposal group) been disclosed in that period?",null,null,"IFRS 5.42"]
[null,"(b) has the effect of the decision on the results of operations for the period and any prior periods been presented?",null,null,"IFRS 5.42"]
["E12","INVENTORIES",null,{"$f":"IF((AND(D686<>\"no\",D696<>\"no\",D697<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: this section applies to all inventories, except:\n    • work in progress arising under construction contracts, including \n      directly related service contracts (see IAS 11); \n    • financial instruments (see IASs 32 and 39);\n    • biological assets related to agricultural activity and agricultural \n      produce at the point of harvest (see IAS 41); \n    • producers’ inventories of agricultural and forest products, \n      agricultural produce after harvest, and minerals and mineral \n      products to the extent that they are measured at net realisable \n      value in accordance with well-established practices in those \n      industries; and\n    • commodity broker-traders' inventories, where they are \n      measured at fair value less costs to sell.",null,null,"IAS 2.2-3"]
["E12.1","Has the following been disclosed in the financial statements:",null,{"$f":"IF((AND(D687<>\"no\",D689<>\"no\",D690<>\"no\",D691<>\"no\",D692<>\"no\",D693<>\"no\",D694<>\"no\",D695<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the accounting policies adopted in measuring inventories?",null,null,"IAS 2.36 (a)"]
[null,"Note: inventories should be held at current cost.",null,null,"FReM 2.1.4"]
[null,"(b) the total carrying amount of inventories and the carrying amount in classifications appropriate to the entity?",null,null,"IAS 2.36 (b)"]
[null,"(c) the carrying amount of inventories carried at fair value less costs to sell?",null,null,"IAS 2.36 (c)"]
[null,"(d) the amount of inventories recognized as an expense during the period?",null,null,"IAS 2.36 (d)"]
[null,"(e) the amount of any write-down of inventories recognized as an expense in the period in accordance with IAS 2.34?",null,null,"IAS 2.36 (e)"]
[null,"(f) the amount of any reversal of any write-down that is recognized as a reduction in the amount of inventories recognised as expense in the period in accordance with IAS 2.34?",null,null,"IAS 2.36 (f)"]
[null,"(g) the circumstances or events that led to the reversal of a write-down of inventories in accordance with IAS 2.34?",null,null,"IAS 2.36 (g)"]
[null,"(h) the carrying amount of inventories pledged as security for liabilities?",null,null,"IAS 2.36 (h)"]
["E12.2","For consolidated departmental financial statements only: have the amounts of inventories under each heading been disclosed for the core department as well as the consolidated amounts (CORE DEPARTMENT AND AGENCIES AND CORE DEPARTMENT, AGENCIES and NDPBs)?",null,null,"DY Note 16"]
["E12.3","Where an analysis of expenses using a classification based on the nature of expenses is presented, have the costs recognised as an expense for raw materials and consumables, labour costs and other costs together with the amount of the net change in inventories for the period been disclosed?",null,null,"IAS 2.39"]
[null,"Stockpile goods, confiscated etc. property, and intervention stocks"]
[null,"Note: central government entities may have categories of inventories for which IAS 2 may not adequately cover the accounting treatment, i.e. stockpile goods and military reserve inventories; confiscated, seized and forfeited property; and goods held under price support programmes (intervention stocks). Refer to FReM 10.2.5, 10.2.6-7,and 10.2.8 respectively for the appropriate accounting treatment and consequent disclosure requirements.",null,null,"FReM 10.2.4 a)"]
["E13","RECEIVABLES AND OTHER CURRENT ASSETS",null,{"$f":"IF((AND(D701<>\"no\",D711<>\"no\",D717<>\"no\",D718<>\"no\")),\"\",\"no\")","v":""}]
["E13.1","Have receivables and other current assets falling due within one year been analysed by type (as appropriate) as follows:",null,{"$f":"IF((AND(D702<>\"no\",D703<>\"no\",D704<>\"no\",D705<>\"no\",D706<>\"no\",D707<>\"no\",D708<>\"no\")),\"\",\"no\")","v":""},"DY Note 17, AP Note 12 and NG Note 12"]
[null,"(a) trade receivables?",null,null,"FReM 5.4.41 a)"]
[null,"(b) deposits and advances?",null,null,"FReM 5.4.41 a)"]
[null,"(c) other receivables?",null,null,"FReM 5.4.41 b)"]
[null,"(d) prepayments and accrued income?",null,null,"FReM 5.4.41 c)"]
[null,"(e) current part of PFI prepayment?",null,null,"FReM 5.4.41 d)"]
[null,"(f) current part of NLF loan?",null,null,"FReM 5.4.41 e)"]
[null,"(g) (departments) amounts due from the Consolidated Fund in respect of Supply? ",null,null,"FReM 5.4.41 f)"]
[null,"Note (1): this should be the amount of cash spent in excess of the amounts issued from the Consolidated Fund - but only up to the value of the net cash requirement. The department has not obtained approval to spend any amount in excess of the net cash requirement: thus no obligation exists on the part of the Consolidated Fund to supply the deficit, and no debtor for the amount in excess of the net cash requirement is recognised.  Where parliamentary approval is subsequently given for this excess cash expenditure, a Consolidated Fund Supply Debtor should be created in the following year's accounts.",null,null,"FReM 3.3.7 d) and e)"]
[null,"Note (2): see also C1.6 and C5.2."]
["E13.2","Have receivables and other current assets falling due after more than one year been analysed by type (as appropriate) as follows:",null,{"$f":"IF((AND(D713<>\"no\",D714<>\"no\",D715<>\"no\",D712<>\"no\")),\"\",\"no\")","v":""},"DY Note 17, AP Note 12 and NG Note 12"]
[null,"(a) trade receivables?"]
[null,"(b) deposits and advances?"]
[null,"(c) other receivables?"]
[null,"(d) prepayments and accrued income?"]
[null,"Note: IAS 1.61 requires the separate disclosure of amounts expected to be recovered after more than twelve months - see E1.3.",null,null,"IAS 1.61"]
["E13.3","For consolidated departmental financial statements only: have the amounts of receivables and other current assets under each heading been disclosed for the core department as well as the consolidated amounts?",null,null,"D7 Note 16"]
["E13.4","Have receivables and other current assets balances been analysed between:",null,{"$f":"IF((AND(D719<>\"no\",D720<>\"no\",D721<>\"no\",D722<>\"no\",D723<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) other central government bodies?",null,null,"FReM 5.4.42 a)"]
[null,"(b) local authorities?",null,null,"FReM 5.4.42 b)"]
[null,"(c) NHS bodies?",null,null,"FReM 5.4.42 c)"]
[null,"(d) public corporations and trading funds?",null,null,"FReM 5.4.42 d)"]
[null,"(e) bodies external to government?",null,null,"FReM 5.4.42 e)"]
["E14","CASH AND CASH EQUIVALENTS",null,{"$f":"IF((AND(D725<>\"no\",D726<>\"no\",D727<>\"no\")),\"\",\"no\")","v":""}]
["E14.1","Has the opening position, the net change in balances and the closing position been disclosed separately for cash and cash equivalents?  ",null,null,"FReM 5.4.43"]
["E14.2","Has the closing position been analysed, separately for cash and cash equivalents (e.g. short term investments), and where applicable, between balances held with the Government Banking Service (GBS) and balances held in commercial banks?",null,null,"FReM 5.4.43"]
["E14.3","For consolidated departmental financial statements only: have the amounts of cash and cash equivalents under each heading been disclosed for the core department as well as the consolidated amounts?",null,null,"DY Note 18"]
["E15","TRADE PAYABLES AND OTHER CURRENT LIABILITIES",null,{"$f":"IF((AND(D729<>\"no\",D744<>\"no\",D751<>\"no\",D752<>\"no\")),\"\",\"no\")","v":""}]
["E15.1","Have trade payables and other current liabilities (i.e. creditors) for amounts falling due within one year been analysed by type (as appropriate) as follows:",null,{"$f":"IF((AND(D730<>\"no\",D731<>\"no\",D732<>\"no\",D733<>\"no\",D734<>\"no\",D735<>\"no\",D736<>\"no\",D737<>\"no\",D738<>\"no\",D739<>\"no\",D741<>\"no\",D742<>\"no\",D743<>\"no\")),\"\",\"no\")","v":""},"DY Note 19, AP Note 14 and NG Note 14"]
[null,"(a) overdraft?",null,null,"FReM 5.4.44 a) "]
[null,"(b) VAT?",null,null,"FReM 5.4.44 b) "]
[null,"(c) other taxation and social security?",null,null,"FReM 5.4.44 c) "]
[null,"(d) trade payables?"]
[null,"(e) other payables?"]
[null,"(f) accruals and deferred income?",null,null,"FReM 5.4.44 d) "]
[null,"(g) current part of finance leases?",null,null,"FReM 5.4.44 e) "]
[null,"(h) current part of imputed finance lease element of on-balance sheet PFI contracts?",null,null,"FReM 5.4.44 f) "]
[null,"(i) current part of NLF and voted loans?",null,null,"FReM 5.4.44 g) "]
[null,"(j) amounts issued from the Consolidated Fund for Supply, but not spent at the year end? ",null,null,"FReM 5.4.44 h) and 3.3.7 c) "]
[null,"Note: see also C1.6 and C5.2."]
[null,"(k) Consolidated Fund extra receipts due to be paid to the Consolidated Fund - received?",null,null,"FReM 5.4.44 i) "]
[null,"(l) Consolidated Fund extra receipts due to be paid to the Consolidated Fund - receivable?",null,null,"FReM 5.4.44 j) "]
[null,"(m) other headings, as appropriate?",null,null,"FReM 5.4.44 k) "]
["E15.2","Have other payables (i.e. creditors) for amounts falling due after more than one year (i.e. non-current liabilities) been analysed by type (as appropriate) as follows:",null,{"$f":"IF((AND(D745<>\"no\",D746<>\"no\",D747<>\"no\",D748<>\"no\",D749<>\"no\")),\"\",\"no\")","v":""},"DY Note 19, AP Note 14 and NG Note 14"]
[null,"(a) other payables, accruals and deferred income?"]
[null,"(b) finance leases?",null,null,"FReM 5.4.44 l) "]
[null,"(c) imputed finance lease element of on-balance sheet PFI contracts?",null,null,"FReM 5.4.44 m) "]
[null,"(d) NLF loans?",null,null,"FReM 5.4.44 n) "]
[null,"(e) other headings, as appropriate?",null,null,"FReM 5.4.44 o)"]
[null,"Note: IAS 1.61 requires the separate disclosure of amounts expected to be settled after more than twelve months - see E1.3.",null,null,"IAS 1.61"]
["E15.3","For consolidated departmental financial statements only: have the amounts of trade payables and other current liabilities under each heading been disclosed for the core department as well as the consolidated amounts?",null,null,"DY Note 19   "]
["E15.4","Have creditor balances been analysed between:",null,{"$f":"IF((AND(D753<>\"no\",D754<>\"no\",D755<>\"no\",D756<>\"no\",D757<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) other central government bodies?",null,null,"FReM 5.4.45 a)"]
[null,"(b) local authorities?",null,null,"FReM 5.4.45 b)"]
[null,"(c) NHS bodies?",null,null,"FReM 5.4.45 c)"]
[null,"(d) public corporations and trading funds?",null,null,"FReM 5.4.45 d)"]
[null,"(e) bodies external to government?",null,null,"FReM 5.4.45 e)"]
["E16","LEASES AND PFI CONTRACTS",null,{"$f":"IF((AND(D759<>\"no\",D789<>\"no\",D816<>\"no\",D827<>\"no\",D832<>\"no\",D860<>\"no\")),\"\",\"no\")","v":""},"FReM 6.2.45 "]
[null,"Leases in the financial statements of lessees",null,{"$f":"IF((AND(D760<>\"no\",D776<>\"no\")),\"\",\"no\")","v":""}]
[null,"Finance leases",null,{"$f":"IF((AND(D761<>\"no\",D775<>\"no\")),\"\",\"no\")","v":""}]
["E16.1","Has the following been disclosed:",null,{"$f":"IF((AND(D762<>\"no\",D763<>\"no\",D764<>\"no\",D768<>\"no\",D769<>\"no\",D770<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) for each class of asset, the net carrying amount at the end of the reporting period?",null,null,"IAS 17.31 (a)"]
[null,"(b) a reconciliation between the total of future minimum lease payments at the end of the reporting period, and their present value?",null,null,"IAS 17.31 (b)"]
[null,"(c) the total of future minimum lease payments at the end of the reporting period, and their present value, for each of the following periods:",null,{"$f":"IF((AND(D765<>\"no\",D766<>\"no\",D767<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) not later than one year?",null,null,"IAS 17.31 (b) (i)"]
[null,"(ii) later than one year and not later than five years?",null,null,"IAS 17.31 (b) (ii)"]
[null,"(iii) later than five years?",null,null,"IAS 17.31 (b) (iii)"]
[null,"(d) contingent rents recognised as an expense for the period?",null,null,"IAS 17.31 (c)"]
[null,"(e) the total of future minimum sublease payments expected to be received under non-cancellable subleases at the end of the reporting period?",null,null,"IAS 17.31 (d)"]
[null,"(f) a general description of the lessee’s material leasing arrangements including, but not limited to, the following:",null,{"$f":"IF((AND(D771<>\"no\",D772<>\"no\",D773<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the basis on which contingent rent payable is determined?",null,null,"IAS 17.31 (e) (i)"]
[null,"(ii) the existence and terms of renewal or purchase options and escalation clauses?",null,null,"IAS 17.31 (e) (ii)"]
[null,"(iii) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt and further leasing?",null,null,"IAS 17.31 (e) (iii)"]
[null,"Note: the requirements for disclosure in accordance with IAS 16, IAS 36, IAS 38, IAS 40 and IAS 41 also apply to lessees for assets leased under finance leases.",null,null,"IAS 17.32"]
["E16.2","For consolidated departmental financial statements only: have the amounts of obligations under operating leases under each heading been disclosed for the core department as well as the consolidated amounts?",null,null,"DY Note 21.2.1 "]
[null,"Operating Leases",null,{"$f":"IF((AND(D777<>\"no\",D788<>\"no\")),\"\",\"no\")","v":""}]
["E16.3","Has the following been disclosed:",null,{"$f":"IF((AND(D778<>\"no\",D782<>\"no\",D783<>\"no\",D784<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the total of future minimum lease payments under non-cancellable operating leases for each of the following periods:",null,{"$f":"IF((AND(D779<>\"no\",D780<>\"no\",D781<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) not later than one year?",null,null,"IAS 17.35 (a) (i)"]
[null,"(ii) later than one year and not later than five years?",null,null,"IAS 17.35 (a) (ii)"]
[null,"(iii) later than five years?",null,null,"IAS 17.35 (a) (iii)"]
[null,"(b) the total of future minimum sublease payments expected to be received under non-cancellable subleases at the end of the reporting period?",null,null,"IAS 17.35 (b)"]
[null,"(c) lease and sublease payments recognised as an expense in the period, with separate amounts for minimum lease payments, contingent rents, and sublease payments?",null,null,"IAS 17.35 (c) "]
[null,"(d) a general description of the lessee’s significant leasing arrangements including, but not limited to, the following:",null,{"$f":"IF((AND(D785<>\"no\",D786<>\"no\",D787<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the basis on which contingent rent payable is determined?",null,null,"IAS 17.35 (d) (i)"]
[null,"(ii) the existence and terms of renewal or purchase options and escalation clauses?",null,null,"IAS 17.35 (d) (ii)"]
[null,"(iii) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt, and further leasing?",null,null,"IAS 17.35 (d) (iii)"]
["E16.4","For consolidated departmental financial statements only: have the amounts of obligations under finance leases under each heading been disclosed for the core department as well as the consolidated amounts?",null,null,"DY Note 21.2.2"]
[null,"Leases in the financial statements of lessors",null,{"$f":"IF((AND(D790<>\"no\",D803<>\"no\")),\"\",\"no\")","v":""}]
[null,"Finance Leases",null,{"$f":"IF((AND(D791<>\"no\",D792<>\"no\")),\"\",\"no\")","v":""}]
["E16.5","Have assets held under a finance lease been presented as a receivable at an amount equal to the net investment in the lease?",null,null,"IAS 17.36"]
["E16.6","Has the following been disclosed:",null,{"$f":"IF((AND(D793<>\"no\",D794<>\"no\",D798<>\"no\",D799<>\"no\",D800<>\"no\",D801<>\"no\",D802<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a reconciliation between the total 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?",null,null,"IAS 17.47 (a)"]
[null,"(b) the total 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:",null,{"$f":"IF((AND(D795<>\"no\",D796<>\"no\",D797<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) not later than one year?",null,null,"IAS 17.47  (a) (i)"]
[null,"(ii) later than one year and not later than five years?",null,null,"IAS 17.47  (a) (ii)"]
[null,"(iii) later than five years?",null,null,"IAS 17.47  (a) (iii)"]
[null,"(c) unearned finance income?",null,null,"IAS 17.47  (b)"]
[null,"(d) the unguaranteed residual values accruing to the benefit of the lessor?",null,null,"IAS 17.47  (c)"]
[null,"(e) the accumulated allowance for uncollectible minimum lease payments receivable?",null,null,"IAS 17.47  (d)"]
[null,"(f) contingent rents recognised as income in the period?",null,null,"IAS 17.47  (e)"]
[null,"(g) a general description of the lessor’s material leasing arrangements?",null,null,"IAS 17.47  (f)"]
[null,"Operating Leases",null,{"$f":"IF((AND(D804<>\"no\",D805<>\"no\")),\"\",\"no\")","v":""}]
["E16.7","Have assets subject to operating leases been presented in the statement of financial positionaccording to the nature of the asset?",null,null,"IAS 17.49"]
["E16.8","Has the following been disclosed:",null,{"$f":"IF((AND(D806<>\"no\",D807<>\"no\",D811<>\"no\",D812<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the future minimum lease payments under non-cancellable operating leases in aggregate?",null,null,"IAS 17.56 (a)"]
[null,"(b)the future minimum lease payments under non-cancellable operating leases for each of the following periods:",null,{"$f":"IF((AND(D808<>\"no\",D809<>\"no\",D810<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) not later than one year?",null,null,"IAS 17.56 (a) (i) "]
[null,"(ii) later than one year and not later than five years?",null,null,"IAS 17.56 (a) (ii) "]
[null,"(iii) later than five years?",null,null,"IAS 17.56 (a) (iii) "]
[null,"(c) total contingent rents recognised as income in the period?",null,null,"IAS 17.56 (b) "]
[null,"(d) a general description of the lessor’s leasing arrangements?",null,null,"IAS 17.56 (c) "]
[null,"Note: the disclosure requirements in IAS 16, IAS 36, IAS 38, IAS 40 and IAS 41 apply to lessors for assets provided under operating leases.",null,null,"IAS 17.57"]
[null,"Sale and leaseback transactions"]
[null,"Note: disclosure requirements for lessees and lessors apply equally to sale and leaseback transactions. As a description of material leasing arrangements is required, unique or unusual provisions of the agreement or terms of the sale and leaseback transactions should be disclosed. Sale and leaseback transactions may also trigger the separate disclosure criteria in IAS 1 Presentation of Financial Statements.",null,null,"IAS 17.65-66"]
[null,"Arrangement in the legal form of a lease but not, in substance, a lease ",null,{"$f":"IF((AND(D817<>\"no\")),\"\",\"no\")","v":""},"FReM 6.2.45 and 6.2.48"]
["E16.9","For an arrangement that is in the legal form of a lease but does not, in substance, involve a lease under FRS 17, has the following been disclosed  (either individually for each arrangement or in aggregate for each class of arrangements) in each period that such an arrangement exists:",null,{"$f":"IF((AND(D818<>\"no\",D819<>\"no\",D820<>\"no\",D821<>\"no\",D822<>\"no\",D823<>\"no\",D824<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a description of the arrangement?",null,null,"SIC 27.10 (a)"]
[null,"(b) the underlying asset and any restrictions on its use?",null,null,"SIC 27.10 (a) (i)"]
[null,"(c) the life and other significant terms of the arrangement?",null,null,"SIC 27.10 (a) (ii)"]
[null,"(d) the transactions that are linked together, including any options?",null,null,"SIC 27.10 (a) (iii)"]
[null,"(e) the accounting treatment applied to any fee received?",null,null,"SIC 27.10 (b)"]
[null,"(f) the amount recognised as income in the period?",null,null,"SIC 27.10 (b)"]
[null,"(g) the line item of the Statement of Comprehensive Net Expenditure in which it is included?",null,null,"SIC 27.10 (b)"]
[null,"Note (1): all aspects of an arrangement that does not, in substance, involve a lease under IAS 17 should be considered in determining the appropriate disclosures that are necessary to understand the arrangement and the accounting treatment adopted. ",null,null,"SIC 27.10"]
[null,"Note (2): a class of arrangement is a grouping of arrangements with underlying assets of a similar nature (e.g. power plants).",null,null,"SIC 27.11"]
[null,"Arrangement not in the legal form of a lease but containing, in substance, a lease ",null,{"$f":"IF((AND(D828<>\"no\")),\"\",\"no\")","v":""},"FReM 6.2.2 and 6.2.48"]
["E16.10","Where, in an arrangement that does not take the legal form of a lease but provides the right to use an asset together with related services, it is determined that the arrangement contains an operating lease, but it is impracticable to separate reliably the payments for the lease from payments for other elements in the arrangement:",null,{"$f":"IF((AND(D829<>\"no\",D830<>\"no\",D831<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) have all payments under the arrangement been treated as lease payments for the purposes of complying with the disclosure requirements of IAS 17?",null,null,"IFRIC 4.15 (b) "]
[null,"(b) have the payments under the arrangement been disclosed separately from minimum lease payments of other arrangements that do not include payments for non-lease elements?",null,null,"IFRIC 4.15 (b) (i)"]
[null,"(c) has it been stated that the disclosed payments also include payments for non-lease elements in the arrangement?",null,null,"IFRIC 4.15 (b) (ii)"]
[null,"Commitments under PFI contracts (service concession arrangements)",null,{"$f":"IF((AND(D833<>\"no\",D837<>\"no\",D838<>\"no\",D839<>\"no\",D843<>\"no\",D844<>\"no\",D856<>\"no\")),\"\",\"no\")","v":""},"IFRIC 12.10"]
["E16.11","Have total commitments, with their present value, for 'on-balance sheet' service concession arrangements in each of the following periods been disclosed:",null,{"$f":"IF((AND(D834<>\"no\",D835<>\"no\",D836<>\"no\")),\"\",\"no\")","v":""},"FReM 5.4.54 and 6.2.66"]
[null,"(a) not later than one year?"]
[null,"(b) later than one year and not later than five years?"]
[null,"(c) later than five years?"]
["E16.12","Has the interest element of total obligations for 'on-balance sheet' service concession arrangements been separately disclosed?",null,null,"DY Note 21.3\nAP Note 18\nNG Note 18"]
["E16.13","For consolidated departmental financial statements only: have the amounts of obligations for 'on-balance sheet' service concession arrangements for each period been disclosed for the core department as well as the consolidated amounts?",null,null,"DY Note 21.3 "]
["E16.14","Have the total payments the entity is committed under 'off-balance sheet' service concession arrangements to make for each of the following periods been disclosed:",null,{"$f":"IF((AND(D840<>\"no\",D841<>\"no\",D842<>\"no\")),\"\",\"no\")","v":""},"FReM 5.4.54 and 6.2.66"]
[null,"(a) not later than one year?"]
[null,"(b) later than one year and not later than five years?"]
[null,"(c) later than five years?"]
["E16.15","For consolidated departmental financial statements only: have the total payments the entity is committed under 'off-balance sheet' service concession arrangements to make for each period been disclosed for the core department as well as the consolidated entity?",null,null,"DY Note 21.3"]
["E16.16","Has the following been disclosed (either individually for each service concession arrangement or in aggregate for each class of service concession arrangements) in each period:",null,{"$f":"IF((AND(D845<>\"no\",D846<>\"no\",D847<>\"no\",D854<>\"no\",D855<>\"no\")),\"\",\"no\")","v":""},"FReM 6.2.67\nSIC 29.7"]
[null,"(a) a description of the arrangement?",null,null,"SIC 29.6 (a)"]
[null,"(b) significant terms of the arrangement that may affect the amount, timing and certainty of future cash flows (e.g. the period of the concession, repricing dates and the basis upon which re-pricing or re-negotiation is determined)?",null,null,"SIC 29.6 (b)"]
[null,"(c) the nature and extent (e.g. quantity, time period or amount as appropriate) of:",null,{"$f":"IF((AND(D848<>\"no\",D849<>\"no\",D850<>\"no\",D851<>\"no\",D852<>\"no\",D853<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) rights to use specified assets?",null,null,"SIC 29.6 (c) (i)"]
[null,"(ii) obligations to provide or rights to expect provision of services?",null,null,"SIC 29.6 (c) (ii)"]
[null,"(iii) obligations to acquire or build items of property, plant and equipment?",null,null,"SIC 29.6 (c) (iii)"]
[null,"(iv) obligations to deliver or rights to receive specified assets at the end of the concession period?",null,null,"SIC 29.6 (c) (iv)"]
[null,"(v) renewal and termination options?",null,null,"SIC 29.6 (c) (v)"]
[null,"(vi) other rights and obligations (e.g., major overhauls)?",null,null,"SIC 29.6 (c) (vi)"]
[null,"(d) changes in the arrangement occurring during the period?",null,null,"SIC 29.6 (d)"]
[null,"(e) how the service arrangement has been classified?",null,null,"SIC 29.6 (e)\nIFRIC 12.B3"]
["E16.17","Where the entity is the operator, has the amount of revenue and profits or losses recognised in the period on exchanging construction services for a financial asset or an intangible asset been disclosed?",null,null,"FReM 6.2.67\nSIC 29.6A\nIFRIC 12.B3"]
[null,"Note (1): all aspects of a service concession arrangement should be considered in determining the appropriate disclosures. ",null,null,"SIC 29.6 "]
[null,"Note (2): these disclosures should be provided by both the operator and the grantor.",null,null,"SIC 29.6\nIFRIC 12.B3 "]
[null,"Note (3): a class of service concession arrangements is a grouping of such arrangements involving services of a similar nature (e.g. toll collections, telecommunications and water treatment services).",null,null,"SIC 29.7"]
[null,"Information about off-balance sheet arrangements",null,{"$f":"IF((AND(D861<>\"no\")),\"\",\"no\")","v":""}]
["E16.18","Where an entity or a group (a) is or has been party to arrangements that are not reflected in its balance sheet, and (b) at the end of the reporting period the risks or benefits arising from those arrangements are material, has the following information to the extent necessary for enabling the financial position of the company to be assessed been provided in the notes:",null,{"$f":"IF((AND(D862<>\"no\",D863<>\"no\")),\"\",\"no\")","v":""},"CA § 410A (1), (3) and (5)"]
[null,"(a) the nature and business purpose of the arrangements?",null,null,"CA § 410A (2) (a)"]
[null,"(b) the financial impact of the arrangements on the entity?",null,null,"CA § 410A (2) (b)"]
[null,"Note: there is no definition of 'off-balance sheet arrangement' provided in the Companies Act 2006, nor the EU Directive 2006/46/EC which gave rise to this requirement. However, the EU Directive does give some examples of the types of transactions that may be covered - see the UITF announcement in ASB PN 328 (30 June 2008).",null,null,"ASB PN 328"]
["E17","PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS",null,{"$f":"IF((AND(D866<>\"no\",D886<>\"no\",D923<>\"no\",D933<>\"no\",D937<>\"no\",D939<>\"no\")),\"\",\"no\")","v":""},"FReM 10.2.11"]
[null,"Provisions for liabilities and charges",null,{"$f":"IF((AND(D867<>\"no\",D885<>\"no\")),\"\",\"no\")","v":""}]
["E17.1","Has the following information been disclosed for each provision or class of provision, as appropriate:",null,{"$f":"IF((AND(D868<>\"no\",D869<>\"no\",D871<>\"no\",D872<>\"no\",D873<>\"no\",D875<>\"no\",D876<>\"no\",D878<>\"no\",D879<>\"no\",D880<>\"no\",D882<>\"no\",D883<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the carrying amount at the beginning and end of the period?",null,null,"IAS 37.84 (a)"]
[null,"(b) additional provisions made in the period, including increases to existing provisions?",null,null,"IAS 37.84 (b)"]
[null,"Note: the expense relating to a provision may be presented net of the amount recognised for a reimbursement in the Statement of Comprehensive Net Expenditure.",null,null,"IAS 37.54"]
[null,"(c) amounts used (i.e. incurred and charged against the provision) during the period?",null,null,"IAS 37.84 (c)"]
[null,"(d) unused amounts reversed during the period?",null,null,"IAS 37.84 (d)"]
[null,"(e) the increase during the period in the discounted amount arising from the passage of time and the effect of any change in the discount rate?",null,null,"IAS 37.84 (e)"]
[null,"Note: where the cash flows to be discounted are expressed in current prices, entities should use the real discount rate set by HM Treasury as promulgated in PES papers available on the HM Treasury website",null,null,"FReM 10.2.13"]
[null,"(f) a brief description of the nature of the obligation?",null,null,"IAS 37.85 (a)\nFReM 5.4.46 a)"]
[null,"(g) how the provision is calculated?",null,null,"FReM 5.4.46 b)"]
[null,"Note: where major changes to the method of calculation of a provision are proposed, the entity should confer with the relevant authorities (through sponsoring bodies where appropriate) to establish whether there is a significant impact on expenditure control. ",null,null,"FReM 10.2.16"]
[null,"(h) the expected timing of any resulting outflows of economic benefits or service potential?",null,null,"IAS 37.85 (a)\nFReM 5.4.46 c)"]
[null,"(i) an indication of the uncertainties about the amount or timing of those outflows?",null,null,"IAS 37.85 (b)"]
[null,"(j) the discount rate where the time value of money is significant?",null,null,"FReM 5.4.46 d)"]
[null,"Note: voluntary early retirement provisions under scheme terms are discounted at the pensions rate rather than the general provisions rate.",null,null,"FReM 5.4.46 d) and 12.2.5 f)"]
[null,"(k) where necessary to provide adequate information, the major assumptions made concerning future events?",null,null,"IAS 37.85 (b)\nIAS 37.48"]
[null,"(l) the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement?",null,null,"IAS 37.85 (c)"]
[null,"Note: comparative information is not required.",null,null,"IAS 37.84"]
["E17.2","For consolidated departmental financial statements only: have the amounts of provisions under each heading been disclosed for the core department as well as the consolidated amounts?",null,null,"DY Note 20"]
[null,"Contingent liabilities",null,{"$f":"IF((AND(D887<>\"no\",D893<>\"no\",D895<>\"no\",D908<>\"no\",D909<>\"no\")),\"\",\"no\")","v":""}]
["E17.3","Except where the possibility of any outflow in settlement is remote, has the following information been disclosed for each class of contingent liability at the end of the reporting period: ",null,{"$f":"IF((AND(D888<>\"no\",D889<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) a brief description of the nature of the contingent liability? ",null,null,"IAS 37.86"]
[null,"(ii) where practicable:",null,{"$f":"IF((AND(D890<>\"no\",D891<>\"no\",D892<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) an estimate of its financial effect?",null,null,"IAS 37.86 (a)\nIAS 37.36-52"]
[null,"(b) an indication of the uncertainties relating to the amount or timing of any outflow?",null,null,"IAS 37.86 (b)"]
[null,"(c) the possibility of any reimbursement?",null,null,"IAS 37.86 (c)"]
["E17.4","Where information about a particular contingency, because it has a protective marking, is not separately disclosed, but disclosure of the potential effect of the contingency is required under IAS 37, has the relevant amount been included in the aggregate figure for such contingencies?",null,null,"FReM 10.2.14"]
[null,"Note: separate disclosure of information about a particular contingency need not be made where that information has a protective marking. Guidance on protective markings is issued from time to time by the Cabinet Office or the relevant authority.  ",null,null,"FReM 10.2.14"]
["E17.5","In particular and where applicable, has information about contingent liabilities arising from the following been disclosed:",null,{"$f":"IF((AND(D896<>\"no\",D897<>\"no\",D899<>\"no\",D900<>\"no\",D901<>\"no\",D902<>\"no\",D906<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) post-employment benefit obligations?",null,null,"IAS 19.125\n"]
[null,"(b) multi-employer benefit plans?",null,null,"IAS 19.32B"]
[null,"Note: contingent liabilities may arise from, for example (a) actuarial losses relating to other participating entities because each entity that participates in a multi-employer plan shares in the actuarial risks of every other participating entity, or (b) any responsibility under the terms of a plan to finance any shortfall in the plan if other entities cease to participate.",null,null,"IAS 19.32B"]
[null,"(c) where there is uncertainty about the number of employees who will accept an offer of termination benefits (except where the possibility of an outflow in settlement is remote)?",null,null,"IAS 19.141"]
[null,"(d) the entity's share of the contingent liabilities of associates incurred jointly with other investors?",null,null,"IAS 28.40(a)"]
[null,"(e) where the entity is severally liable for all the liabilities of its associates?",null,null,"IAS 28.40(b)"]
[null,"(f) except where the probability of loss is remote, in aggregate and separately from the amount of other contingent liabilities:",null,{"$f":"IF((AND(D903<>\"no\",D904<>\"no\",D905<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) those that the entity has incurred in relation to its interests in joint ventures and its share in each of the contingent liabilities that have been incurred jointly with other venturers?",null,null,"IAS 31.54 (a)"]
[null,"(ii) the entity's share of the contingent liabilities of the joint ventures themselves for which it is contingently liable?",null,null,"IAS 31.54 (b)"]
[null,"(iii) where the entity is contingently liable for the liabilities of the other venturers of a joint venture?",null,null,"IAS 31.54 (c)"]
[null,"(g) significant liabilities of the department's NDPBs, which will be funded by the department if they crystallise, where they relate to other than the routine business of the body?",null,null,"FReM 10.2.15"]
[null,"Note: Departments may disclose, by way of note, significant liabilities of the non-departmental public body, which will be funded by the department if they crystallise, where they relate to other than the routine business of the body. Departments should not recognise the liabilities of NDPBs, nor disclose any contingent liabilities of an NDPB that arise in the normal course of business.  ",null,null,"FReM 10.2.15"]
["E17.6","Where a provision and a contingent liability arise from the same set of circumstances, have the required disclosures been presented in a way that shows the link between the provision and the contingent liability?",null,null,"IAS 37.88"]
["E17.7","Where there are financial but remote obligations that fall outside the scope of IAS 37 that should be reported to Parliament in accordance with the guidance on the handling of public funds, has the following information been disclosed in a note to the financial statements:",null,{"$f":"IF((AND(D910<>\"no\",D918<>\"no\")),\"\",\"no\")","v":""},"FReM 10.2.17 and 3.2.11 a)"]
[null,"(a) where the obligations are quantifiable: ",null,{"$f":"IF((AND(D911<>\"no\",D912<>\"no\",D913<>\"no\",D914<>\"no\",D915<>\"no\",D916<>\"no\",D917<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the opening balance?"]
[null,"(ii) any increase in the year?"]
[null,"(iii) any amounts that crystallised in the year (i.e. the liabilities became reportable under IAS 37)?"]
[null,"(iv) any obligations that have expired during the year?"]
[null,"(v) the closing balance?"]
[null,"(vi) the amount that has been reported to Parliament by departmental Minute?"]
[null,"(vii) a reconciliation between that amount and the disclosed amount where different?"]
[null,"(b) where the obligations are unquantifiable: ",null,{"$f":"IF((AND(D919<>\"no\",D921<>\"no\",D922<>\"no\")),\"\",\"no\")","v":""},"NG Note 20"]
[null,"(i) a list of the obligations? "]
[null,"Note: for departments and agencies, these should be listed under the headings of statutory guarantees, statutory indemnities, and letters of comfort.",null,null,"DY Note 23\nAP Note 20"]
[null,"(ii) an explanation why they are unquantifiable?"]
[null,"(iii) for consolidated departmental financial statements only: where the liability relates to an agency, has this fact been noted? ",null,null,"DY Note 23"]
[null,"Decommissioning, restoration and environmental rehabilitation funds",null,{"$f":"IF((AND(D925<>\"no\",D926<>\"no\",D932<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: in applying IFRIC 5 Rights to Interests Arising from Decommissioning, Restoration and Environmental Funds, the entity should comply with the adaptations made by the FReM IAS 27, IAS 28, IAS 31 and SIC 12 in respect of the departmental boundary.",null,null,"FReM 10.2.20 and 10.2.22"]
["E17.8","Has the nature of the entity's interest in decommissioning, restoration and environmental rehabilitation funds and any restrictions on access to the assets in the funds been disclosed? ",null,null,"IFRIC 5.11"]
["E17.9","Where the entity has an obligation to make potential additional contributions that is not recognised as a liability (see IFRIC 5.10), has the following information, except where the possibility of any outflow in settlement is remote, been disclosed:",null,{"$f":"IF((AND(D927<>\"no\",D928<>\"no\")),\"\",\"no\")","v":""},"IFRIC 5.12"]
[null,"(a) a brief description of the nature of the contingent liability?",null,null,"IAS 37.86"]
[null,"(b) where practicable:",null,{"$f":"IF((AND(D929<>\"no\",D930<>\"no\",D931<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) an estimate of its financial effect (see IAS 37.36-52)?",null,null,"IAS 37.86 (a)"]
[null,"(ii) an indication of the uncertainties relating to the amount or timing of any outflow?",null,null,"IAS 37.86 (b)"]
[null,"(iii) the possibility of any reimbursement?",null,null,"IAS 37.86 (c)"]
["E17.10","Where the entity accounts for its interest in the funds in accordance with IFRIC 5.9 (i.e. the contributor does not have control, joint control or significant influence over the fund), has the amount of any expected reimbursement, and the amount of any asset that has been recognised for that expected reimbursement, been disclosed?",null,null,"IFRIC 5.13\nIAS 37.85 (c)"]
[null,"Contingent assets",null,{"$f":"IF((AND(D934<>\"no\")),\"\",\"no\")","v":""}]
["E17.11","Where an inflow of economic benefits or service potential is probable, has the following been disclosed for contingent assets at the end of the reporting period: ",null,{"$f":"IF((AND(D935<>\"no\",D936<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a brief description of the nature of the contingent assets?",null,null,"IAS 37.89"]
[null,"(b) where practicable, an estimate of their financial effect?",null,null,"IAS 37.89\nIAS 37.36-52"]
[null,"Non-disclosure",null,{"$f":"IF((AND(D938<>\"no\")),\"\",\"no\")","v":""}]
["E17.12","Where any of the information required by IAS 37.86 and 37.89 (see E17.3, E17.9 and E17.11) has not been disclosed because it is not practicable to do so, has this fact been stated?",null,null,"IAS 37.91"]
[null,"Prejudicial disclosure",null,{"$f":"IF((AND(D940<>\"no\")),\"\",\"no\")","v":""}]
["E17.13","Where, in extremely rare cases, disclosure of some or all of the information required by IAS 37.84 to 37.89 can be expected to prejudice seriously the position of the entity in a dispute with other parties on the subject matter of the provision, contingent liability or contingent asset, has the general nature of the dispute, together with the fact that, and reason why, the information has not been disclosed, been stated?",null,null,"IAS 37.92"]
["E18","EMPLOYEE BENEFITS",null,{"$f":"IF((AND(D944<>\"no\",D1258<>\"no\")),\"\",\"no\")","v":""},"FReM 12.2.2"]
[null,"Note (1): the requirements of IAS 19, as adapted and interpreted by FReM 12.2, apply to those reporting entities and reportable activities covered by the requirements of the FReM.",null,null,"FReM 12.1.1 and 12.2.4 a)"]
[null,"Note (2): employee benefits include:\n    (a) short-term employee benefits, such as wages, salaries and social security contributions, paid annual leave and paid sick leave, profit-sharing and bonuses (if payable within twelve months of the end of the period) and non-monetary benefits (such as medical care, housing, cars and free or subsidised goods or services) for current employees;\n    (b) post-employment benefits such as pensions, other retirement benefits, post-employment life insurance and post-employment medical care;\n    (c) other long-term employee benefits, including long-service leave or sabbatical leave, jubilee or other long-service benefits, long-term disability benefits and, if they are not payable wholly within twelve months after the end of the period, profit-sharing, bonuses and deferred compensation; and\n    (d) termination benefits.",null,null,"IAS 19.4"]
[null,"Post-employment benefits",null,{"$f":"IF((AND(D945<>\"no\",D954<>\"no\",D956<>\"no\",D1038<>\"no\",D1125<>\"no\")),\"\",\"no\")","v":""}]
["E18.1","Where the entity participates in (i.e. its employees are members of) one of the following schemes: \n  • Principal Civil Service Pension Scheme (PCSPS)\n  • Armed Forces Pension Scheme (AFPS)\n  • NHS Superannuation Scheme\n  • Teachers’ Superannuation Scheme\n  • United Kingdom Atomic Energy Authorities Superannuation\n    Schemes\n  • Judicial Pension Scheme\n  • Department for International Development – Overseas\n    Superannuation Scheme\n  • Research Councils’ Pension Scheme\n  • DFP Northern Ireland Superannuation & Other Allowances\n  • HPSS Northern Ireland Superannuation Scheme\n  • Police Service Northern Ireland Pension Scheme\n  • Northern Ireland Teachers Superannuation Scheme\n  • Scottish NHS Superannuation Scheme\n  • Scottish Teachers' Superannuation Scheme\nhas the scheme been accounted for as a defined contribution plan, and the following information disclosed:",null,{"$f":"IF((AND(D946<>\"no\",D947<>\"no\",D948<>\"no\",D949<>\"no\")),\"\",\"no\")","v":""},"FReM 12.2.5 a) and 12.1.1"]
[null,"(a) the amount recognised as an expense?",null,null,"IAS 19.46"]
[null,"(b) the fact that the plan is a defined benefit plan?",null,null,"IAS 19.30 (b) (i)"]
[null,"(c) the reason why sufficient information is not available to enable the entity to account for the plan as a defined benefit plan?",null,null,"IAS 19.30 (b) (ii)"]
[null,"(d)  to the extent that a surplus or deficit in the plan may affect the amount of future contributions:",null,{"$f":"IF((AND(D950<>\"no\",D951<>\"no\",D952<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) any available information about that surplus or deficit?",null,null,"IAS 19.30 (c) (i)"]
[null,"(ii) the basis used to determine that surplus or deficit?",null,null,"IAS 19.30 (c) (ii)"]
[null,"(iii) the implications, if any, for the entity?",null,null,"IAS 19.30 (c) (iii)"]
[null,"Note: Where the entity participates in one of the schemes listed in E18.1, questions E18.2 - E18.9 will be not applicable. Where this is not the case, complete questions E18.2 - E18.9 as appropriate."]
[null,"Defined contribution plans",null,{"$f":"IF((AND(D955<>\"no\")),\"\",\"no\")","v":""}]
["E18.2","Has the amount recognised as an expense for defined contribution plans been disclosed?",null,null,"IAS 19.46"]
[null,"Defined benefit plans [single employer]",null,{"$f":"IF((AND(D957<>\"no\",D959<>\"no\")),\"\",\"no\")","v":""}]
[null,"Presentation - offsetting",null,{"$f":"IF((AND(D958<>\"no\")),\"\",\"no\")","v":""}]
["E18.3","Has an asset relating to one plan been offset against a liability relating to another plan where, and only where, the entity:\n    (a) has a legally enforceable right to use a surplus in one plan to \n          settle obligations under the other plan; and\n    (b) intends either to settle the obligations on a net basis, or to \n          realise the surplus in one plan and settle its obligation under \n          the other plan simultaneously?",null,null,"IAS 19.116"]
[null,"Disclosure",null,{"$f":"IF((AND(D961<>\"no\",D960<>\"no\")),\"\",\"no\")","v":""}]
["E18.4","Has information that enables users of financial statements to evaluate the nature of the entity's defined benefit plans and the financial effects of changes in those plans during the period been disclosed?",null,null,"IAS 19.120"]
["E18.5","Has the following information about defined benefit plans been disclosed:",null,{"$f":"IF((AND(D962<>\"no\",D963<>\"no\",D965<>\"no\",D976<>\"no\",D977<>\"no\",D986<>\"no\",D993<>\"no\",D1002<>\"no\",D1005<>\"no\",D1007<>\"no\",D1008<>\"no\",D1011<>\"no\",D1012<>\"no\",D1015<>\"no\",D1023<>\"no\",D1028<>\"no\",D1036<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the accounting policy for recognising actuarial gains and losses?",null,null,"IAS 19.120A (a)"]
[null,"(b) a general description of the type of plan?",null,null,"IAS 19.120A (b)"]
[null,"Note: the description required by IAS 19.120A (b) should distinguish, for example, flat salary pension plans from final salary pension plans and from post-employment medical plans. The description of the plan should include informal practices that give rise to constructive obligations included in the measurement of the defined benefit obligation per IAS 19.52.",null,null,"IAS 19.121"]
[null,"(c) a reconciliation of opening and closing balances of the present value of the defined benefit obligation showing separately, where applicable, the effects during the period attributable to each of the following:",null,{"$f":"IF((AND(D966<>\"no\",D967<>\"no\",D968<>\"no\",D969<>\"no\",D970<>\"no\",D971<>\"no\",D972<>\"no\",D973<>\"no\",D974<>\"no\",D975<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) current service cost?",null,null,"IAS 19.120A (c) (i)"]
[null,"(ii) interest cost?",null,null,"IAS 19.120A (c) (ii)"]
[null,"(iii) contributions by plan participants?",null,null,"IAS 19.120A (c) (iii)"]
[null,"(iv) actuarial gains and losses?",null,null,"IAS 19.120A (c) (iv)"]
[null,"(v) foreign currency exchange rate changes on plans measured in a currency different from the entity’s presentation currency?",null,null,"IAS 19.120A (c) (v)"]
[null,"(vi) benefits paid?",null,null,"IAS 19.120A (c) (vi)"]
[null,"(vii) past service cost?",null,null,"IAS 19.120A (c) (vii)"]
[null,"(viii) business combinations?",null,null,"IAS 19.120A (c) (viii)"]
[null,"(ix) curtailments?",null,null,"IAS 19.120A (c) (ix)"]
[null,"(x) settlements?",null,null,"IAS 19.120A (c) (x)"]
[null,"(d) an analysis of the defined benefit obligation into amounts arising from plans that are wholly unfunded and amounts arising from plans that are wholly or partly funded?",null,null,"IAS 19.120A (d)"]
[null,"(e) a reconciliation of the opening and closing balances of the fair value of plan assets and of the opening and closing balances of any reimbursement right recognised as an asset (see IAS 19.104A) showing separately, where applicable, the effects during the period attributable to each of the following:",null,{"$f":"IF((AND(D978<>\"no\",D979<>\"no\",D980<>\"no\",D981<>\"no\",D982<>\"no\",D983<>\"no\",D984<>\"no\",D985<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) expected return on plan assets?",null,null,"IAS 19.120A (e) (i)"]
[null,"(ii) actuarial gains and losses?",null,null,"IAS 19.120A (e) (ii)"]
[null,"(iii) foreign currency exchange rate changes on plans measured in a currency different from the entity’s presentation currency?",null,null,"IAS 19.120A (e) (iii)"]
[null,"(iv) contributions by the employer?",null,null,"IAS 19.120A (e) (iv)"]
[null,"(v) contributions by plan participants?",null,null,"IAS 19.120A (e) (v)"]
[null,"(vi) benefits paid?",null,null,"IAS 19.120A (e) (vi)"]
[null,"(vii) business combinations?",null,null,"IAS 19.120A (e) (vii)"]
[null,"(viii) settlements?",null,null,"IAS 19.120A (e) (viii)"]
[null,"(f) a reconciliation of the present value of the defined benefit obligation under IAS 19.120A (c) and the fair value of the plan assets under IAS 19.120A (e) to the assets and liabilities recognised in the statement of financial position, showing at least:",null,{"$f":"IF((AND(D987<>\"no\",D989<>\"no\",D990<>\"no\",D991<>\"no\",D992<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the net actuarial gains or losses not recognised in the statement of financial position (see IAS 19.92)?",null,null,"IAS 19.120A (f) (i)"]
[null,"Note: the FReM requires that all actuarial gains and losses be recognised in reserves (i.e. statement of changes in taxpayers' equity). Therefore this item should be not applicable.",null,null,"FReM 12.2.5 b) and 1.7.4 b)\nIFRS 1.20"]
[null,"(ii) the past service cost not recognised in the statement of financial position (see IAS 19.96)?",null,null,"IAS 19.120A (f) (ii)"]
[null,"(iii) any amount not recognised as an asset because of the asset ceiling (see IAS 19.58 (b))?",null,null,"IAS 19.120A (f) (iii)"]
[null,"(iv) the fair value at the end of the reporting period of any reimbursement right recognised as an asset (see IAS 19.104A), with a brief description of the link between the reimbursement right and the related obligation?",null,null,"IAS 19.120A (f) (iv)"]
[null,"(v) the other amounts recognised in the statement of financial position?",null,null,"IAS 19.120A (f) (v)"]
[null,"(g) the total expense recognised in profit or loss for each of the following, and the line item(s) in which they are included:",null,{"$f":"IF((AND(D994<>\"no\",D995<>\"no\",D996<>\"no\",D997<>\"no\",D998<>\"no\",D999<>\"no\",D1000<>\"no\",D1001<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) current service cost?",null,null,"IAS 19.120A (g) (i)"]
[null,"(ii) interest cost?",null,null,"IAS 19.120A (g) (ii)"]
[null,"(iii) expected return on plan assets?",null,null,"IAS 19.120A (g) (iii)"]
[null,"(iv) expected return on any reimbursement right recognised as an asset (see IAS 19.104A)?",null,null,"IAS 19.120A (g) (iv)"]
[null,"(v) actuarial gains and losses?",null,null,"IAS 19.120A (g) (v)"]
[null,"(vi) past service cost?",null,null,"IAS 19.120A (g) (vi)"]
[null,"(vii) the effect of any curtailment or settlement?",null,null,"IAS 19.120A (g) (vii)"]
[null,"(viii) the effect of the asset ceiling (see IAS 19.58 (b))?",null,null,"IAS 19.120A (g) (viii)"]
[null,"(h) the total amount recognised in other comprehensive income for each of the following:",null,{"$f":"IF((AND(D1003<>\"no\",D1004<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) actuarial gains and losses?",null,null,"IAS 19.120A (h) (i)"]
[null,"(ii) the effect of the asset ceiling (see IAS 19.58 (b))?",null,null,"IAS 19.120A (h) (ii)"]
[null,"(i) for entities that recognise actuarial gains and losses in other comprehensive income (see IAS 19.93A), the cumulative amount of actuarial gains and losses recognised in other comprehensive income?",null,null,"IAS 19.120A (i)"]
[null,"Note: the FReM requires that all actuarial gains and losses be recognised in reserves (i.e. statement of changes in taxpayers' equity). This requirement is therefore applicable to all entities subject to the FReM.",null,null,"FReM 12.2.5 b) and 1.7.4 b)"]
[null,"(j) for each major category of plan assets (including, but not limited to, equity instruments, debt instruments, property, and all other assets), the percentage or amount that each major category constitutes of the fair value of the total plan assets?",null,null,"IAS 19.120A (j)"]
[null,"(k) the amounts included in the fair value of plan assets for the following: ",null,{"$f":"IF((AND(D1009<>\"no\",D1010<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) each category of the entity’s own financial instruments?",null,null,"IAS 19.120A (k) (i)"]
[null,"(ii) any property occupied by, or other assets used by, the entity?",null,null,"IAS 19.120A (k) (ii)"]
[null,"(l) a narrative description of the basis used to determine the overall expected rate of return on assets, including the effect of the major categories of plan assets?",null,null,"IAS 19.120A (l)"]
[null,"(m) the actual return on the following: ",null,{"$f":"IF((AND(D1013<>\"no\",D1014<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) plan assets?",null,null,"IAS 19.120A (m)"]
[null,"(ii) any reimbursement right recognised as an asset (see IAS 19.104A)?",null,null,"IAS 19.120A (m)"]
[null,"(n) the principal actuarial assumptions used as at the end of the reporting period, including, where applicable:",null,{"$f":"IF((AND(D1016<>\"no\",D1017<>\"no\",D1018<>\"no\",D1019<>\"no\",D1020<>\"no\",D1021<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the discount rates?",null,null,"IAS 19.120A (n) (i)\nFReM 12.2.5 d) and e)"]
[null,"(ii)  the expected rates of return on any plan assets for the periods presented in the financial statements?",null,null,"IAS 19.120A (n) (ii)"]
[null,"(iii) the expected rates of return for the periods presented in the financial statements on any reimbursement right recognised as an asset (see IAS 19.104A)?",null,null,"IAS 19.120A (n) (iii)"]
[null,"(iv) the expected rates of salary increases (and of changes in an index or other variable specified in the formal or constructive terms of a plan as the basis for future benefit increases)?",null,null,"IAS 19.120A (n) (iv)"]
[null,"(v) medical cost trend rates?",null,null,"IAS 19.120A (n) (v)"]
[null,"(vi) any other material actuarial assumptions used?",null,null,"IAS 19.120A (n) (vi)"]
[null,"Note: each actuarial assumption should be disclosed in absolute terms (for example, as an absolute percentage) and not just as a margin between different percentages or other variables.",null,null,"IAS 19.120A (n)"]
[null,"(o) the effect of an increase of one percentage point and the effect of a decrease of one percentage point in the assumed medical cost trend rates on:",null,{"$f":"IF((AND(D1024<>\"no\",D1025<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the aggregate of the current service cost and interest cost components of net periodic post-employment medical costs?",null,null,"IAS 19.120A (o) (i)"]
[null,"(ii) the accumulated post-employment benefit obligation for medical costs?",null,null,"IAS 19.120A (o) (ii)"]
[null,"Note (1): for the purposes of these disclosures (IAS 19.120A (o)), all other assumptions should be held constant.",null,null,"IAS 19.120A (o)"]
[null,"Note (2): for plans operating in a high inflation environment, the disclosure should be the effect of a percentage increase or decrease in the assumed medical cost trend rate of a significance similar to one percentage point in a low inflation environment.",null,null,"IAS 19.120A (o)"]
[null,"(p) the amounts for the current annual period and previous four annual periods of the following:",null,{"$f":"IF((AND(D1029<>\"no\",D1030<>\"no\",D1031<>\"no\",D1032<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the present value of the defined benefit obligation?",null,null,"IAS 19.120A (p) (i)"]
[null,"(ii) the fair value of the plan assets?",null,null,"IAS 19.120A (p) (i)"]
[null,"(iii) the surplus or deficit in the plan?",null,null,"IAS 19.120A (p) (i)"]
[null,"(iv) the experience adjustments arising on the following:",null,{"$f":"IF((AND(D1033<>\"no\",D1034<>\"no\")),\"\",\"no\")","v":""}]
[null,"(A) the plan liabilities expressed either as (1) an amount or (2) a percentage of the plan liabilities at the end of the reporting period?",null,null,"IAS 19.120A (p) (ii) (A)"]
[null,"(B) the plan assets expressed either as (1) an amount or (2) a percentage of the plan assets at the end of the reporting period?",null,null,"IAS 19.120A (p) (ii) (B)"]
[null,"Note: the disclosures required by IAS19.120A (p) may be applied prospectively from the first annual period presented in the financial statements in which the amendments in IAS 19.120A are first applied.",null,null,"IAS 19.160"]
[null,"(q) the employer’s best estimate, as soon as it can reasonably be determined, of contributions expected to be paid to the plan during the annual period beginning after the reporting period?",null,null,"IAS 19.120A (q)"]
[null,"Note: where an entity has more than one defined benefit plan, disclosures may be made in total, separately for each plan, or in such groupings as are considered to be the most useful. It may be useful to distinguish groupings by criteria such as (a) the geographical location of the plans (for example, by distinguishing domestic plans from foreign plans), or (b) whether plans are subject to materially different risks (for example, by distinguishing flat salary pension plans from final salary pension plans and from post-employment medical plans). Where an entity provides disclosures in total for a grouping of plans, the disclosures should be provided in the form of weighted averages or of relatively narrow ranges.",null,null,"IAS 19.122"]
[null,"Multi-employer plans (including state plans)",null,{"$f":"IF((AND(D1039<>\"no\",D1116<>\"no\")),\"\",\"no\")","v":""}]
[null,"Defined benefit plans ",null,{"$f":"IF((AND(D1040<>\"no\")),\"\",\"no\")","v":""}]
["E18.6","Where a multi-employer plan (including state plans) is a defined benefit plan, has the following information been disclosed:",null,{"$f":"IF((AND(D1041<>\"no\",D1042<>\"no\",D1044<>\"no\",D1055<>\"no\",D1056<>\"no\",D1065<>\"no\",D1072<>\"no\",D1081<>\"no\",D1084<>\"no\",D1086<>\"no\",D1087<>\"no\",D1090<>\"no\",D1091<>\"no\",D1094<>\"no\",D1102<>\"no\",D1107<>\"no\",D1115<>\"no\")),\"\",\"no\")","v":""},"IAS 19.29 (b)\nIAS 19.36"]
[null,"(a) the accounting policy for recognising actuarial gains and losses?",null,null,"IAS 19.120A (a)"]
[null,"(b) a general description of the type of plan?",null,null,"IAS 19.120A (b)"]
[null,"Note: the description required by IAS 19.120A (b) should distinguish, for example, flat salary pension plans from final salary pension plans and from post-employment medical plans. The description of the plan should include informal practices that give rise to constructive obligations included in the measurement of the defined benefit obligation per IAS 19.52.",null,null,"IAS 19.121"]
[null,"(c) a reconciliation of opening and closing balances of the present value of the defined benefit obligation showing separately, where applicable, the effects during the period attributable to each of the following:",null,{"$f":"IF((AND(D1045<>\"no\",D1046<>\"no\",D1047<>\"no\",D1048<>\"no\",D1049<>\"no\",D1050<>\"no\",D1051<>\"no\",D1052<>\"no\",D1053<>\"no\",D1054<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) current service cost?",null,null,"IAS 19.120A (c) (i)"]
[null,"(ii) interest cost?",null,null,"IAS 19.120A (c) (ii)"]
[null,"(iii) contributions by plan participants?",null,null,"IAS 19.120A (c) (iii)"]
[null,"(iv) actuarial gains and losses?",null,null,"IAS 19.120A (c) (iv)"]
[null,"(v) foreign currency exchange rate changes on plans measured in a currency different from the entity’s presentation currency?",null,null,"IAS 19.120A (c) (v)"]
[null,"(vi) benefits paid?",null,null,"IAS 19.120A (c) (vi)"]
[null,"(vii) past service cost?",null,null,"IAS 19.120A (c) (vii)"]
[null,"(viii) business combinations?",null,null,"IAS 19.120A (c) (viii)"]
[null,"(ix) curtailments?",null,null,"IAS 19.120A (c) (ix)"]
[null,"(x) settlements?",null,null,"IAS 19.120A (c) (x)"]
[null,"(d) an analysis of the defined benefit obligation into amounts arising from plans that are wholly unfunded and amounts arising from plans that are wholly or partly funded?",null,null,"IAS 19.120A (d)"]
[null,"(e) a reconciliation of the opening and closing balances of the fair value of plan assets and of the opening and closing balances of any reimbursement right recognised as an asset (see IAS 19.104A) showing separately, where applicable, the effects during the period attributable to each of the following:",null,{"$f":"IF((AND(D1057<>\"no\",D1058<>\"no\",D1059<>\"no\",D1060<>\"no\",D1061<>\"no\",D1062<>\"no\",D1063<>\"no\",D1064<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) expected return on plan assets?",null,null,"IAS 19.120A (e) (i)"]
[null,"(ii) actuarial gains and losses?",null,null,"IAS 19.120A (e) (ii)"]
[null,"(iii) foreign currency exchange rate changes on plans measured in a currency different from the entity’s presentation currency?",null,null,"IAS 19.120A (e) (iii)"]
[null,"(iv) contributions by the employer?",null,null,"IAS 19.120A (e) (iv)"]
[null,"(v) contributions by plan participants?",null,null,"IAS 19.120A (e) (v)"]
[null,"(vi) benefits paid?",null,null,"IAS 19.120A (e) (vi)"]
[null,"(vii) business combinations?",null,null,"IAS 19.120A (e) (vii)"]
[null,"(viii) settlements?",null,null,"IAS 19.120A (e) (viii)"]
[null,"(f) a reconciliation of the present value of the defined benefit obligation under IAS 19.120A (c) and the fair value of the plan assets under IAS 19.120A (e) to the assets and liabilities recognised in the statement of financial position, showing at least:",null,{"$f":"IF((AND(D1066<>\"no\",D1068<>\"no\",D1069<>\"no\",D1070<>\"no\",D1071<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the net actuarial gains or losses not recognised in the statement of financial position (see IAS 19.92)?",null,null,"IAS 19.120A (f) (i)"]
[null,"Note: the FReM requires that all actuarial gains and losses be recognised in reserves (i.e. statement of changes in taxpayers' equity). Therefore this item should be not applicable.",null,null,"FReM 12.2.5 b)"]
[null,"(ii) the past service cost not recognised in the statement of financial position (see IAS 19.96)?",null,null,"IAS 19.120A (f) (ii)"]
[null,"(iii) any amount not recognised as an asset because of the asset ceiling (see IAS 19.58 (b))?",null,null,"IAS 19.120A (f) (iii)"]
[null,"(iv) the fair value at the end of the reporting period of any reimbursement right recognised as an asset (see IAS 19.104A), with a brief description of the link between the reimbursement right and the related obligation?",null,null,"IAS 19.120A (f) (iv)"]
[null,"(v) the other amounts recognised in the statement of financial position?",null,null,"IAS 19.120A (f) (v)"]
[null,"(g) the total expense recognised in profit or loss for each of the following, and the line item(s) in which they are included:",null,{"$f":"IF((AND(D1073<>\"no\",D1074<>\"no\",D1075<>\"no\",D1076<>\"no\",D1077<>\"no\",D1078<>\"no\",D1079<>\"no\",D1080<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) current service cost?",null,null,"IAS 19.120A (g) (i)"]
[null,"(ii) interest cost?",null,null,"IAS 19.120A (g) (ii)"]
[null,"(iii) expected return on plan assets?",null,null,"IAS 19.120A (g) (iii)"]
[null,"(iv) expected return on any reimbursement right recognised as an asset (see IAS 19.104A)?",null,null,"IAS 19.120A (g) (iv)"]
[null,"(v) actuarial gains and losses?",null,null,"IAS 19.120A (g) (v)"]
[null,"(vi) past service cost?",null,null,"IAS 19.120A (g) (vi)"]
[null,"(vii) the effect of any curtailment or settlement?",null,null,"IAS 19.120A (g) (vii)"]
[null,"(viii) the effect of the asset ceiling (see IAS 19.58 (b))?",null,null,"IAS 19.120A (g) (viii)"]
[null,"(h) the total amount recognised in other comprehensive income for each of the following:",null,{"$f":"IF((AND(D1082<>\"no\",D1083<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) actuarial gains and losses?",null,null,"IAS 19.120A (h) (i)"]
[null,"(ii) the effect of the asset ceiling (see IAS 19.58 (b))?",null,null,"IAS 19.120A (h) (ii)"]
[null,"(i) for entities that recognise actuarial gains and losses in other comprehensive income (see IAS 19.93A), the cumulative amount of actuarial gains and losses recognised in other comprehensive income?",null,null,"IAS 19.120A (i)"]
[null,"Note: the FReM requires that all actuarial gains and losses be recognised in reserves (i.e. statement of changes in taxpayers' equity). This requirement is therefore applicable to all entities subject to the FReM.",null,null,"FReM 12.2.5 b) and 1.7.4 b)"]
[null,"(j) for each major category of plan assets (including, but not limited to, equity instruments, debt instruments, property, and all other assets), the percentage or amount that each major category constitutes of the fair value of the total plan assets?",null,null,"IAS 19.120A (j)"]
[null,"(k) the amounts included in the fair value of plan assets for the following: ",null,{"$f":"IF((AND(D1088<>\"no\",D1089<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) each category of the entity’s own financial instruments?",null,null,"IAS 19.120A (k) (i)"]
[null,"(ii) any property occupied by, or other assets used by, the entity?",null,null,"IAS 19.120A (k) (ii)"]
[null,"(l) a narrative description of the basis used to determine the overall expected rate of return on assets, including the effect of the major categories of plan assets?",null,null,"IAS 19.120A (l)"]
[null,"(m) the actual return on the following: ",null,{"$f":"IF((AND(D1092<>\"no\",D1093<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) plan assets?",null,null,"IAS 19.120A (m)"]
[null,"(ii) any reimbursement right recognised as an asset (see IAS 19.104A)?",null,null,"IAS 19.120A (m)"]
[null,"(n) the principal actuarial assumptions used as at the end of the reporting period, including, where applicable:",null,{"$f":"IF((AND(D1095<>\"no\",D1096<>\"no\",D1097<>\"no\",D1098<>\"no\",D1099<>\"no\",D1100<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the discount rates?",null,null,"IAS 19.120A (n) (i)\nFReM 12.2.5 d) and e)"]
[null,"(ii)  the expected rates of return on any plan assets for the periods presented in the financial statements?",null,null,"IAS 19.120A (n) (ii)"]
[null,"(iii) the expected rates of return for the periods presented in the financial statements on any reimbursement right recognised as an asset (see IAS 19.104A)?",null,null,"IAS 19.120A (n) (iii)"]
[null,"(iv) the expected rates of salary increases (and of changes in an index or other variable specified in the formal or constructive terms of a plan as the basis for future benefit increases)?",null,null,"IAS 19.120A (n) (iv)"]
[null,"(v) medical cost trend rates?",null,null,"IAS 19.120A (n) (v)"]
[null,"(vi) any other material actuarial assumptions used?",null,null,"IAS 19.120A (n) (vi)"]
[null,"Note: each actuarial assumption should be disclosed in absolute terms (for example, as an absolute percentage) and not just as a margin between different percentages or other variables.",null,null,"IAS 19.120A (n)"]
[null,"(o) the effect of an increase of one percentage point and the effect of a decrease of one percentage point in the assumed medical cost trend rates on:",null,{"$f":"IF((AND(D1103<>\"no\",D1104<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the aggregate of the current service cost and interest cost components of net periodic post-employment medical costs?",null,null,"IAS 19.120A (o) (i)"]
[null,"(ii) the accumulated post-employment benefit obligation for medical costs?",null,null,"IAS 19.120A (o) (ii)"]
[null,"Note (1): for the purposes of these disclosures (IAS 19.120A (o)), all other assumptions should be held constant.",null,null,"IAS 19.120A (o)"]
[null,"Note (2): for plans operating in a high inflation environment, the disclosure should be the effect of a percentage increase or decrease in the assumed medical cost trend rate of a significance similar to one percentage point in a low inflation environment.",null,null,"IAS 19.120A (o)"]
[null,"(p) the amounts for the current annual period and previous four annual periods of the following:",null,{"$f":"IF((AND(D1108<>\"no\",D1109<>\"no\",D1110<>\"no\",D1111<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the present value of the defined benefit obligation?",null,null,"IAS 19.120A (p) (i)"]
[null,"(ii) the fair value of the plan assets?",null,null,"IAS 19.120A (p) (i)"]
[null,"(iii) the surplus or deficit in the plan?",null,null,"IAS 19.120A (p) (i)"]
[null,"(iv) the experience adjustments arising on the following:",null,{"$f":"IF((AND(D1112<>\"no\",D1113<>\"no\")),\"\",\"no\")","v":""}]
[null,"(A) the plan liabilities expressed either as (1) an amount or (2) a percentage of the plan liabilities at the end of the reporting period?",null,null,"IAS 19.120A (p) (ii) (A)"]
[null,"(B) the plan assets expressed either as (1) an amount or (2) a percentage of the plan assets at the end of the reporting period?",null,null,"IAS 19.120A (p) (ii) (B)"]
[null,"Note: the disclosures required by IAS19.120A (p) may be applied prospectively from the first annual period presented in the financial statements in which the amendments in IAS 19.120A are first applied.",null,null,"IAS 19.160"]
[null,"(q) the employer’s best estimate, as soon as it can reasonably be determined, of contributions expected to be paid to the plan during the annual period beginning after the reporting period?",null,null,"IAS 19.120A (q)"]
[null,"Defined benefit plans accounted for as defined contribution plans",null,{"$f":"IF((AND(D1117<>\"no\")),\"\",\"no\")","v":""}]
["E18.7","Where sufficient information is not available to use defined benefit accounting for a multi-employer plan (including state plans) that is a defined benefit plan, and thus it is accounted for as if it were a defined contribution plan, has the following been disclosed:",null,{"$f":"IF((AND(D1119<>\"no\",D1120<>\"no\",D1121<>\"no\",D1118<>\"no\")),\"\",\"no\")","v":""},"IAS 19.36\nIAS 19.123"]
[null,"(a) the amount recognised as an expense?",null,null,"IAS 19.46"]
[null,"(b) the fact that the plan is a defined benefit plan?",null,null,"IAS 19.30 (b) (i)"]
[null,"(c) the reason why sufficient information is not available to enable the entity to account for the plan as a defined benefit plan?",null,null,"IAS 19.30 (b) (ii)"]
[null,"(d)  to the extent that a surplus or deficit in the plan may affect the amount of future contributions:",null,{"$f":"IF((AND(D1122<>\"no\",D1123<>\"no\",D1124<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) any available information about that surplus or deficit?",null,null,"IAS 19.30 (c) (i)"]
[null,"(ii) the basis used to determine that surplus or deficit?",null,null,"IAS 19.30 (c) (ii)"]
[null,"(iii) the implications, if any, for the entity?",null,null,"IAS 19.30 (c) (iii)"]
[null,"Group plans",null,{"$f":"IF((AND(D1127<>\"no\",D1209<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: defined benefit plans that share risks between various entities under common control (e.g. a parent and its subsidiaries) are not multi-employer plans. Participation in such a plan is, however, a related party transaction for each individual group entity. For the purposes of this guide, these plans are termed \"group plans\".",null,null,"IAS 19.34\nIAS 19.34B"]
[null,"Net defined benefit cost",null,{"$f":"IF((AND(D1128<>\"no\")),\"\",\"no\")","v":""}]
["E18.8","Where an entity participates in a group plan and, per IAS 19.34A, accounts for an allocation of the net defined benefit cost (because there is a contractual agreement or stated policy for charging the net defined benefit cost to individual group entities, or because, there being no such agreement or policy, the entity is legally the sponsoring employer for the plan), has the following been disclosed, either in its separate or individual financial statements:",null,{"$f":"IF((AND(D1129<>\"no\",D1130<>\"no\",D1132<>\"no\",D1133<>\"no\",D1134<>\"no\",D1136<>\"no\",D1147<>\"no\",D1148<>\"no\",D1157<>\"no\",D1164<>\"no\",D1173<>\"no\",D1176<>\"no\",D1178<>\"no\",D1179<>\"no\",D1182<>\"no\",D1183<>\"no\",D1186<>\"no\",D1194<>\"no\",D1199<>\"no\",D1207<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the contractual agreement or stated policy for charging the net benefit cost or the fact that there is no such policy?",null,null,"IAS 19.34B (a)"]
[null,"(b) the policy for determining the contribution to be paid by the entity?",null,null,"IAS 19.34B (b)"]
[null,"Note: the following requirements (IAS 19.120 to 121) apply to the plan as a whole.",null,null,"IAS 19.34B (c)"]
[null,"(c) information that enables users of financial statements to evaluate the nature of the entity's defined benefit plans and the financial effects of changes in those plans during the period?",null,null,"IAS 19.120"]
[null,"(d) the accounting policy for recognising actuarial gains and losses?",null,null,"IAS 19.120A (a)"]
[null,"(e) a general description of the type of plan?",null,null,"IAS 19.120A (b)"]
[null,"Note: the description required by IAS 19.120A (b) should distinguish, for example, flat salary pension plans from final salary pension plans and from post-employment medical plans. The description of the plan should include informal practices that give rise to constructive obligations included in the measurement of the defined benefit obligation per IAS 19.52.",null,null,"IAS 19.121"]
[null,"(f) a reconciliation of opening and closing balances of the present value of the defined benefit obligation showing separately, where applicable, the effects during the period attributable to each of the following:",null,{"$f":"IF((AND(D1137<>\"no\",D1138<>\"no\",D1139<>\"no\",D1140<>\"no\",D1141<>\"no\",D1142<>\"no\",D1143<>\"no\",D1144<>\"no\",D1145<>\"no\",D1146<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) current service cost?",null,null,"IAS 19.120A (c) (i)"]
[null,"(ii) interest cost?",null,null,"IAS 19.120A (c) (ii)"]
[null,"(iii) contributions by plan participants?",null,null,"IAS 19.120A (c) (iii)"]
[null,"(iv) actuarial gains and losses?",null,null,"IAS 19.120A (c) (iv)"]
[null,"(v) foreign currency exchange rate changes on plans measured in a currency different from the entity’s presentation currency?",null,null,"IAS 19.120A (c) (v)"]
[null,"(vi) benefits paid?",null,null,"IAS 19.120A (c) (vi)"]
[null,"(vii) past service cost?",null,null,"IAS 19.120A (c) (vii)"]
[null,"(viii) business combinations?",null,null,"IAS 19.120A (c) (viii)"]
[null,"(ix) curtailments?",null,null,"IAS 19.120A (c) (ix)"]
[null,"(x) settlements?",null,null,"IAS 19.120A (c) (x)"]
[null,"(g) an analysis of the defined benefit obligation into amounts arising from plans that are wholly unfunded and amounts arising from plans that are wholly or partly funded?",null,null,"IAS 19.120A (d)"]
[null,"(h) 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 (see IAS 19.104A) showing separately, where applicable, the effects during the period attributable to each of the following:",null,{"$f":"IF((AND(D1149<>\"no\",D1150<>\"no\",D1151<>\"no\",D1152<>\"no\",D1153<>\"no\",D1154<>\"no\",D1155<>\"no\",D1156<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) expected return on plan assets?",null,null,"IAS 19.120A (e) (i)"]
[null,"(ii) actuarial gains and losses?",null,null,"IAS 19.120A (e) (ii)"]
[null,"(iii) foreign currency exchange rate changes on plans measured in a currency different from the entity’s presentation currency?",null,null,"IAS 19.120A (e) (iii)"]
[null,"(iv) contributions by the employer?",null,null,"IAS 19.120A (e) (iv)"]
[null,"(v) contributions by plan participants?",null,null,"IAS 19.120A (e) (v)"]
[null,"(vi) benefits paid?",null,null,"IAS 19.120A (e) (vi)"]
[null,"(vii) business combinations?",null,null,"IAS 19.120A (e) (vii)"]
[null,"(viii) settlements?",null,null,"IAS 19.120A (e) (viii)"]
[null,"(i) a reconciliation of the present value of the defined benefit obligation under IAS 19.120A (c) and the fair value of the plan assets under IAS 19.120A (e) to the assets and liabilities recognised in the statement of financial position, showing at least:",null,{"$f":"IF((AND(D1158<>\"no\",D1160<>\"no\",D1161<>\"no\",D1162<>\"no\",D1163<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the net actuarial gains or losses not recognised in the statement of financial position (see IAS 19.92)?",null,null,"IAS 19.120A (f) (i)"]
[null,"Note: the FReM requires that all actuarial gains and losses be recognised in reserves (i.e. statement of changes in taxpayers' equity). Therefore this item should be not applicable.",null,null,"FReM 12.2.5 b) and 1.7.4 b)"]
[null,"(ii) the past service cost not recognised in the statement of financial position (see IAS 19.96)?",null,null,"IAS 19.120A (f) (ii)"]
[null,"(iii) any amount not recognised as an asset because of the asset ceiling (see IAS 19.58 (b))?",null,null,"IAS 19.120A (f) (iii)"]
[null,"(iv) the fair value at the end of the reporting period of any reimbursement right recognised as an asset (see IAS 19.104A), with a brief description of the link between the reimbursement right and the related obligation?",null,null,"IAS 19.120A (f) (iv)"]
[null,"(v) the other amounts recognised in the statement of financial position?",null,null,"IAS 19.120A (f) (v)"]
[null,"(j) the total expense recognised in profit or loss for each of the following, and the line item(s) in which they are included:",null,{"$f":"IF((AND(D1165<>\"no\",D1166<>\"no\",D1167<>\"no\",D1168<>\"no\",D1169<>\"no\",D1170<>\"no\",D1171<>\"no\",D1172<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) current service cost?",null,null,"IAS 19.120A (g) (i)"]
[null,"(ii) interest cost?",null,null,"IAS 19.120A (g) (ii)"]
[null,"(iii) expected return on plan assets?",null,null,"IAS 19.120A (g) (iii)"]
[null,"(iv) expected return on any reimbursement right recognised as an asset (see IAS 19.104A)?",null,null,"IAS 19.120A (g) (iv)"]
[null,"(v) actuarial gains and losses?",null,null,"IAS 19.120A (g) (v)"]
[null,"(vi) past service cost?",null,null,"IAS 19.120A (g) (vi)"]
[null,"(vii) the effect of any curtailment or settlement?",null,null,"IAS 19.120A (g) (vii)"]
[null,"(viii) the effect of the asset ceiling (see IAS 19.58 (b))?",null,null,"IAS 19.120A (g) (viii)"]
[null,"(k) the total amount recognised in other comprehensive income for each of the following:",null,{"$f":"IF((AND(D1174<>\"no\",D1175<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) actuarial gains and losses?",null,null,"IAS 19.120A (h) (i)"]
[null,"(ii) the effect of the asset ceiling (see IAS 19.58 (b))?",null,null,"IAS 19.120A (h) (ii)"]
[null,"(l) for entities that recognise actuarial gains and losses in other comprehensive income (see IAS 19.93A), the cumulative amount of actuarial gains and losses recognised in other comprehensive income?",null,null,"IAS 19.120A (i)"]
[null,"Note: the FReM requires that all actuarial gains and losses be recognised in reserves (i.e. statement of changes in taxpayers' equity). This requirement is therefore applicable to all entities subject to the FReM.",null,null,"FReM 12.2.5 b) and 1.7.4 b)"]
[null,"(m) for each major category of plan assets (including, but not limited to, equity instruments, debt instruments, property, and all other assets), the percentage or amount that each major category constitutes of the fair value of the total plan assets?",null,null,"IAS 19.120A (j)"]
[null,"(n) the amounts included in the fair value of plan assets for the following: ",null,{"$f":"IF((AND(D1180<>\"no\",D1181<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) each category of the entity’s own financial instruments?",null,null,"IAS 19.120A (k) (i)"]
[null,"(ii) any property occupied by, or other assets used by, the entity?",null,null,"IAS 19.120A (k) (ii)"]
[null,"(o) a narrative description of the basis used to determine the overall expected rate of return on assets, including the effect of the major categories of plan assets?",null,null,"IAS 19.120A (l)"]
[null,"(p) the actual return on the following: ",null,{"$f":"IF((AND(D1184<>\"no\",D1185<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) plan assets?",null,null,"IAS 19.120A (m)"]
[null,"(ii) any reimbursement right recognised as an asset (see IAS 19.104A)?",null,null,"IAS 19.120A (m)"]
[null,"(q) the principal actuarial assumptions used as at the end of the reporting period, including, where applicable:",null,{"$f":"IF((AND(D1187<>\"no\",D1188<>\"no\",D1189<>\"no\",D1190<>\"no\",D1191<>\"no\",D1192<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the discount rates?",null,null,"IAS 19.120A (n) (i)\nFReM 12.2.5 d) and e)"]
[null,"(ii)  the expected rates of return on any plan assets for the periods presented in the financial statements?",null,null,"IAS 19.120A (n) (ii)"]
[null,"(iii) the expected rates of return for the periods presented in the financial statements on any reimbursement right recognised as an asset (see IAS 19.104A)?",null,null,"IAS 19.120A (n) (iii)"]
[null,"(iv) the expected rates of salary increases (and of changes in an index or other variable specified in the formal or constructive terms of a plan as the basis for future benefit increases)?",null,null,"IAS 19.120A (n) (iv)"]
[null,"(v) medical cost trend rates?",null,null,"IAS 19.120A (n) (v)"]
[null,"(vi) any other material actuarial assumptions used?",null,null,"IAS 19.120A (n) (vi)"]
[null,"Note: each actuarial assumption should be disclosed in absolute terms (for example, as an absolute percentage) and not just as a margin between different percentages or other variables.",null,null,"IAS 19.120A (n)"]
[null,"(r) the effect of an increase of one percentage point and the effect of a decrease of one percentage point in the assumed medical cost trend rates on:",null,{"$f":"IF((AND(D1195<>\"no\",D1196<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the aggregate of the current service cost and interest cost components of net periodic post-employment medical costs?",null,null,"IAS 19.120A (o) (i)"]
[null,"(ii) the accumulated post-employment benefit obligation for medical costs?",null,null,"IAS 19.120A (o) (ii)"]
[null,"Note (1): for the purposes of these disclosures (IAS 19.120A (o)), all other assumptions should be held constant.",null,null,"IAS 19.120A (o)"]
[null,"Note (2): for plans operating in a high inflation environment, the disclosure should be the effect of a percentage increase or decrease in the assumed medical cost trend rate of a significance similar to one percentage point in a low inflation environment.",null,null,"IAS 19.120A (o)"]
[null,"(s) the amounts for the current annual period and previous four annual periods of the following:",null,{"$f":"IF((AND(D1200<>\"no\",D1201<>\"no\",D1202<>\"no\",D1203<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the present value of the defined benefit obligation?",null,null,"IAS 19.120A (p) (i)"]
[null,"(ii) the fair value of the plan assets?",null,null,"IAS 19.120A (p) (i)"]
[null,"(iii) the surplus or deficit in the plan?",null,null,"IAS 19.120A (p) (i)"]
[null,"(iv) the experience adjustments arising on the following:",null,{"$f":"IF((AND(D1204<>\"no\",D1205<>\"no\")),\"\",\"no\")","v":""}]
[null,"(A) the plan liabilities expressed either as (1) an amount or (2) a percentage of the plan liabilities at the end of the reporting period?",null,null,"IAS 19.120A (p) (ii) (A)"]
[null,"(B) the plan assets expressed either as (1) an amount or (2) a percentage of the plan assets at the end of the reporting period?",null,null,"IAS 19.120A (p) (ii) (B)"]
[null,"Note: the disclosures required by IAS19.120A (p) may be applied prospectively from the first annual period presented in the financial statements in which the amendments in IAS 19.120A are first applied.",null,null,"IAS 19.160"]
[null,"(t) the employer’s best estimate, as soon as it can reasonably be determined, of contributions expected to be paid to the plan during the annual period beginning after the reporting period?",null,null,"IAS 19.120A (q)"]
[null,"Note: where an entity has more than one defined benefit plan, disclosures may be made in total, separately for each plan, or in such groupings as are considered to be the most useful. It may be useful to distinguish groupings by criteria such as (a) the geographical location of the plans (for example, by distinguishing domestic plans from foreign plans), or (b) whether plans are subject to materially different risks (for example, by distinguishing flat salary pension plans from final salary pension plans and from post-employment medical plans). Where an entity provides disclosures in total for a grouping of plans, the disclosures should be provided in the form of weighted averages or of relatively narrow ranges.",null,null,"IAS 19.122"]
[null,"Contribution payable",null,{"$f":"IF((AND(D1210<>\"no\")),\"\",\"no\")","v":""}]
["E18.9","Where an entity participates in a group plan and, per IAS 19.34A, accounts for the contribution payable (because there is no contractual agreement or stated policy for charging the net defined benefit cost, and it is not legally the sponsoring employer for the plan), has the following been disclosed, either in its separate or individual financial statements:",null,{"$f":"IF((AND(D1211<>\"no\",D1212<>\"no\",D1214<>\"no\",D1216<>\"no\",D1227<>\"no\",D1228<>\"no\",D1237<>\"no\",D1238<>\"no\",D1246<>\"no\",D1251<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the contractual agreement or stated policy for charging the net benefit cost or the fact that there is no such policy?",null,null,"IAS 19.34B (a)"]
[null,"(b) the policy for determining the contribution to be paid by the entity?",null,null,"IAS 19.34B (b)"]
[null,"Note: the following requirements (IAS 19.120A (b) to (e), (j), (n), (o), (q) and 121) apply to the plan as a whole.",null,null,"IAS 19.34B (d)"]
[null,"(c) a general description of the type of plan?",null,null,"IAS 19.120A (b)"]
[null,"Note: the description required by IAS 19.120A (b) should distinguish, for example, flat salary pension plans from final salary pension plans and from post-employment medical plans. The description of the plan should include informal practices that give rise to constructive obligations included in the measurement of the defined benefit obligation per IAS 19.52.",null,null,"IAS 19.121"]
[null,"(d) a reconciliation of opening and closing balances of the present value of the defined benefit obligation showing separately, where applicable, the effects during the period attributable to each of the following:",null,{"$f":"IF((AND(D1217<>\"no\",D1218<>\"no\",D1219<>\"no\",D1220<>\"no\",D1221<>\"no\",D1222<>\"no\",D1223<>\"no\",D1224<>\"no\",D1225<>\"no\",D1226<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) current service cost?",null,null,"IAS 19.120A (c) (i)"]
[null,"(ii) interest cost?",null,null,"IAS 19.120A (c) (ii)"]
[null,"(iii) contributions by plan participants?",null,null,"IAS 19.120A (c) (iii)"]
[null,"(iv) actuarial gains and losses?",null,null,"IAS 19.120A (c) (iv)"]
[null,"(v) foreign currency exchange rate changes on plans measured in a currency different from the entity’s presentation currency?",null,null,"IAS 19.120A (c) (v)"]
[null,"(vi) benefits paid?",null,null,"IAS 19.120A (c) (vi)"]
[null,"(vii) past service cost?",null,null,"IAS 19.120A (c) (vii)"]
[null,"(viii) business combinations?",null,null,"IAS 19.120A (c) (viii)"]
[null,"(ix) curtailments?",null,null,"IAS 19.120A (c) (ix)"]
[null,"(x) settlements?",null,null,"IAS 19.120A (c) (x)"]
[null,"(e) an analysis of the defined benefit obligation into amounts arising from plans that are wholly unfunded and amounts arising from plans that are wholly or partly funded?",null,null,"IAS 19.120A (d)"]
[null,"(f) a reconciliation of the opening and closing balances of the fair value of plan assets and of the opening and closing balances of any reimbursement right recognised as an asset (see IAS 19.104A) showing separately, where applicable, the effects during the period attributable to each of the following:",null,{"$f":"IF((AND(D1229<>\"no\",D1230<>\"no\",D1231<>\"no\",D1232<>\"no\",D1233<>\"no\",D1234<>\"no\",D1235<>\"no\",D1236<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) expected return on plan assets?",null,null,"IAS 19.120A (e) (i)"]
[null,"(ii) actuarial gains and losses?",null,null,"IAS 19.120A (e) (ii)"]
[null,"(iii) foreign currency exchange rate changes on plans measured in a currency different from the entity’s presentation currency?",null,null,"IAS 19.120A (e) (iii)"]
[null,"(iv) contributions by the employer?",null,null,"IAS 19.120A (e) (iv)"]
[null,"(v) contributions by plan participants?",null,null,"IAS 19.120A (e) (v)"]
[null,"(vi) benefits paid?",null,null,"IAS 19.120A (e) (vi)"]
[null,"(vii) business combinations?",null,null,"IAS 19.120A (e) (vii)"]
[null,"(viii) settlements?",null,null,"IAS 19.120A (e) (viii)"]
[null,"(g) for each major category of plan assets (including, but not limited to, equity instruments, debt instruments, property, and all other assets), the percentage or amount that each major category constitutes of the fair value of the total plan assets?",null,null,"IAS 19.120A (j)"]
[null,"(h) the principal actuarial assumptions used as at the end of the reporting period, including, where applicable:",null,{"$f":"IF((AND(D1239<>\"no\",D1240<>\"no\",D1241<>\"no\",D1242<>\"no\",D1243<>\"no\",D1244<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the discount rates?",null,null,"IAS 19.120A (n) (i)\nFReM 12.2.5 d) and e)"]
[null,"(ii)  the expected rates of return on any plan assets for the periods presented in the financial statements?",null,null,"IAS 19.120A (n) (ii)"]
[null,"(iii) the expected rates of return for the periods presented in the financial statements on any reimbursement right recognised as an asset (see IAS 19.104A)?",null,null,"IAS 19.120A (n) (iii)"]
[null,"(iv) the expected rates of salary increases (and of changes in an index or other variable specified in the formal or constructive terms of a plan as the basis for future benefit increases)?",null,null,"IAS 19.120A (n) (iv)"]
[null,"(v) medical cost trend rates?",null,null,"IAS 19.120A (n) (v)"]
[null,"(vi) any other material actuarial assumptions used?",null,null,"IAS 19.120A (n) (vi)"]
[null,"Note: each actuarial assumption should be disclosed in absolute terms (for example, as an absolute percentage) and not just as a margin between different percentages or other variables.",null,null,"IAS 19.120A (n)"]
[null,"(i) the effect of an increase of one percentage point and the effect of a decrease of one percentage point in the assumed medical cost trend rates on:",null,{"$f":"IF((AND(D1247<>\"no\",D1248<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the aggregate of the current service cost and interest cost components of net periodic post-employment medical costs?",null,null,"IAS 19.120A (o) (i)"]
[null,"(ii) the accumulated post-employment benefit obligation for medical costs?",null,null,"IAS 19.120A (o) (ii)"]
[null,"Note (1): for the purposes of these disclosures (IAS 19.120A (o)), all other assumptions should be held constant.",null,null,"IAS 19.120A (o)"]
[null,"Note (2): for plans operating in a high inflation environment, the disclosure should be the effect of a percentage increase or decrease in the assumed medical cost trend rate of a significance similar to one percentage point in a low inflation environment.",null,null,"IAS 19.120A (o)"]
[null,"(j) the employer’s best estimate, as soon as it can reasonably be determined, of contributions expected to be paid to the plan during the annual period beginning after the reporting period?",null,null,"IAS 19.120A (q)"]
[null,"Note: the other disclosures required by IAS 19.120A do not apply.",null,null,"IAS 19.34B (d)"]
[null,"Note: where an entity has more than one defined benefit plan, disclosures may be made in total, separately for each plan, or in such groupings as are considered to be the most useful. It may be useful to distinguish groupings by criteria such as (a) the geographical location of the plans (for example, by distinguishing domestic plans from foreign plans), or (b) whether plans are subject to materially different risks (for example, by distinguishing flat salary pension plans from final salary pension plans and from post-employment medical plans). Where an entity provides disclosures in total for a grouping of plans, the disclosures should be provided in the form of weighted averages or of relatively narrow ranges.",null,null,"IAS 19.122"]
[null,"Other long-term employee benefits"]
[null,"Note: although IAS 19 does not require specific disclosures about other long-term employee benefits, other IFRSs may require disclosures (e.g. where the expense resulting from such benefits is material and so would require disclosure in accordance with IAS 1 Presentation of Financial Statements, or where IAS 24 Related Party Disclosures requires an entity to disclose information about employee benefits for key management personnel). ",null,null,"IAS 19.131"]
[null,"Short-term employee benefits",null,null,"FReM 10.2.9"]
[null,"Note: although IAS 19 does not require specific disclosures about short-term employee benefits, other IFRSs may require disclosures (e.g. IAS 24 Related Party Disclosures requires an entity to disclose information about employee benefits for key management personnel and IAS 1 Presentation of Financial Statements requires that an entity shall disclose its employee benefits expense). ",null,null,"IAS 19.23"]
[null,"Termination benefits",null,{"$f":"IF((AND(D1259<>\"no\")),\"\",\"no\")","v":""}]
["E18.10","Where material, has the nature and amount of an expense arising from termination been disclosed in accordance with IAS 1 Presentation of Financial Statements?",null,null,"IAS 19.142"]
[null,"Note: voluntary early retirements under scheme rules should be discounted at the pensions rate and not at the provisions rate.",null,null,"FReM 12.2.5 f)"]
["E19","TAXPAYERS' EQUITY",null,{"$f":"IF((AND(D1262<>\"no\",D1272<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}}]
[null,"General Fund",null,{"$f":"IF((AND(D1264<>\"no\",D1265<>\"no\",D1271<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: this section applies to departments and executive agencies only. ",null,null,"FReM 5.4.47"]
["E19.1","To the extent that the total is not represented by other reserves and financing items, does the General Fund represent the total assets less liabilities of the department or agency?",null,null,"FReM 5.4.47"]
["E19.2","Have the following, where applicable, been credited to the General Fund:",null,{"$f":"IF((AND(D1266<>\"no\",D1268<>\"no\",D1269<>\"no\",D1270<>\"no\")),\"\",\"no\")","v":""},"FReM 5.4.47"]
[null,"(a) Supply financing?"]
[null,"Note: this includes Supply Drawn Down and Deemed Supply. For a definition of these terms, see FReM 3.3.4 and 3.3.5 respectively.",null,null,"FReM 3.3.7 a)\nFReM 3.3.4 and 3.3.5"]
[null,"(b) financing from the National Insurance Fund (relating to benefits expenditure)?"]
[null,"(c) financing from the Contingencies Fund?"]
[null,"(d) an amount equal to any expenditure on standing services?",null,null,"FReM 3.3.1"]
["E19.3","Have the amounts of Supply in respect of different financial years been shown separately?",null,null,"FReM 3.3.7 a)"]
[null,"Reserves",null,{"$f":"IF((AND(D1273<>\"no\",#REF!<>\"no\",#REF!<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}}]
["E19.4","Have detailed analyses of the movements on the following reserves been given in the notes:",null,{"$f":"IF((AND(D1274<>\"no\",#REF!<>\"no\",D1276<>\"no\",#REF!<>\"no\",D1278<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}}]
[null,"(a) for NDPBs (except charitable NDPBs) and trading funds only, income and expenditure reserve?",null,null,"FReM 5.4.51"]
[null,"Note: NDPBs (except charitable NDPBs) and trading funds should account for accumulated surpluses in an appropriately named reserve (e.g. income and expenditure account, accumulated surpluses or general reserve). ",null,null,"FReM 5.4.51"]
[null,"(b) revaluation reserve?",null,null,"FReM 5.4.52"]
[null,"Note: The revaluation reserve should reflect the unrealised balance of the cumulative indexation and revaluation adjustments to assets",null,null,"FReM 5.4.52"]
[null,"(c) other reserves?",null,null,"FReM 5.4.53"]
["E20","GOVERNMENT GRANTS AND GRANT-IN-AID",null,{"$f":"IF((AND(D1281<>\"no\",D1284<>\"no\",D1286<>\"no\",D1287<>\"no\",D1288<>\"no\",#REF!<>\"no\",D1292<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}},"FReM 6.2.68"]
[null,"Note: The option provided in IAS 20 to offset the grant against the cost of the asset has been withdrawn. (Donated assets are within the scope of IAS 20).",null,null,"FReM 6.2.71(a)"]
["E20.1","Where assets have been financed by government grant (not a grant from a sponsoring department to an NDPB) or donation (including lottery funding),has  the funding element been recognised as income and taken through the Statement of Comprehensive Net Expenditure? ",null,null,"FReM 6.2.71(b)"]
[null,"Note 1: To defer this income, a condition imposed by the funder must be: a requirement that the future economic benefits embodied in the grant/donation are consumed as specified by the grantor/donor or must be returned to them, e.g. a grant that is conditional on the construction of an asset.",null,null,"FReM 6.2.71(b)"]
[null,"Note 2: A grant, contribution or donated asset may be received subject to a condition that it be returned to the transferor if a specified future event does or does not occur (for example, a grant may need to be returned if the authority ceases to use the asset purchased with that grant for a purpose specified by the transferor). In these cases, a return obligation does not arise until such time as it is expected that the condition will be breached and a liability is not recognised until that time. Such conditions do not prevent the grant, contribution or donated asset being recognised as income in the Statement of Comprehensive Net Expenditure.",null,null,"FReM 6.2.71(c)"]
["E20.2","Has grant-in-aid that is intended to finance both revenue and capital expenditure been analysed between its constituent parts?",null,null,"FReM 6.2.72 b)"]
[null,"Note: Parliamentary Supply (the parliamentary grant in Wales) does not fall within the meaning of government grants ",null,null,"FReM 6.2.73"]
["E20.3","Have Grants and grants-in-aid been accounted for as follows;",null,{"$f":"IF((AND(D1287<>\"no\",#REF!<>\"no\",D1289<>\"no\",#REF!<>\"no\",D1291<>\"no\")),\"\",\"no\")","v":{"$error":"#REF!"}},"FReM 6.2.74"]
[null,"(a) Where grants-in-aid, (whether for revenue or capital purposes), from controlling parties that give rise to a financial interest in the residual interest of the reporting entity, are to be credited to general reserves and not, to income or deferred income;",null,null,"FReM 6.2.74 (a)"]
[null,"(b) where grants that are subject to conditions (such that non-compliance would result in the grant being repaid), has the potential liability to repay, and the conditions to be met, been disclosed in a note to the accounts?",null,null,"FReM 6.2.74 (b)"]
[null,"(c) Has the profit or loss on disposal of an asset financed by grant or grant-in-aid been taken to the Statement of Comprehensive Income /Statement of Comprehensive Net Expenditure?",null,null,"FReM 6.2.74 (c)"]
[null,"(d) As grant-in-aid is provided to match the recipient’s cash needs has it been accounted for on a cash basis?",null,null,"FReM 6.2.74 (d)"]
[null,"Note: Any exceptions to this treatment must be agreed by the sponsoring department and the relevant authority.",null,null,"FReM 6.2.74 (d)"]
["E20.4","Have the following been disclosed:",null,{"$f":"IF((AND(D1293<>\"no\",D1294<>\"no\",D1295<>\"no\",D1296<>\"no\",D1297<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the accounting policy adopted for government grants, including the methods of presentation adopted in the financial statements?",null,null,"IAS 20.39 (a)"]
[null,"(b) the nature and extent of government grants recognised in the financial statements?",null,null,"IAS 20.39 (b)"]
[null,"(c) an indication of other forms of government assistance from which the entity has directly benefited?",null,null,"IAS 20.39 (b)"]
[null,"(d) separately, grants from UK government entities and grants from the European Union?",null,null,"FReM 6.2.72 a)"]
[null,"(e) unfulfilled conditions and other contingencies attaching to government assistance that has been recognised?",null,null,"IAS 20.39 (c)"]
[null,"Note: the definition of government grants includes government assistance to entities, even where there are no conditions specifically relating to the operating activities of the entity other than the requirement to operate in certain regions or industry sectors. ",null,null,"SIC 10.3"]
["E21","CAPITAL",null,{"$f":"IF((AND(D1311<>\"no\",D1301<>\"no\",D1322<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: the financing of public sector entities is ultimately tax-based and an IAS 1-based notion of capital does not apply to many of them.  Capital disclosures should be given only with the agreement of the relevant authority (through the parent or sponsoring department where appropriate).",null,null,"FReM 5.4.18"]
["E21.1","Where the entity has share capital, have the following been disclosed, either in the statement of financial position or in the notes:",null,{"$f":"IF((AND(D1302<>\"no\",D1310<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) for each class of share capital:",null,{"$f":"IF((AND(D1303<>\"no\",D1304<>\"no\",D1305<>\"no\",D1306<>\"no\",D1307<>\"no\",D1308<>\"no\",D1309<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the number of shares authorized?",null,null,"IAS 1.79 (a) (i)"]
[null,"(ii) the number of shares issued and fully paid, and issued but not fully paid?",null,null,"IAS 1.79 (a) (ii)"]
[null,"(iii) par value per share, or that the shares have no par value?",null,null,"IAS 1.79 (a) (iii)"]
[null,"(iv) a reconciliation of the number of shares outstanding at the beginning and at the end of the year?",null,null,"IAS 1.79 (a) (iv)"]
[null,"(v) the rights, preferences and restrictions attaching to that class, including restrictions on the distribution of dividends and the repayment of capital?",null,null,"IAS 1.79 (a) (v)"]
[null,"(vi) shares in the entity held by the entity or by its subsidiaries (treasury shares) or associates?",null,null,"IAS 1.79 (a) (vi)\nIAS 32.34"]
[null,"(vii) shares reserved for issue under options and contracts for the sale of shares, including the terms and amounts?",null,null,"IAS 1.79 (a) (vii)"]
[null,"(b) a description of the nature and purpose of each reserve within equity?",null,null,"IAS 1.79 (b)"]
["E21.2","Has information that enables users of its financial statements to evaluate the entity's objectives, policies and processes for managing capital been disclosed, including:",null,{"$f":"IF((AND(D1312<>\"no\",D1316<>\"no\",D1317<>\"no\",D1318<>\"no\",D1319<>\"no\")),\"\",\"no\")","v":""},"IAS 1.134"]
[null,"(a) qualitative information about its objectives, policies and processes for managing capital, including:",null,{"$f":"IF((AND(D1313<>\"no\",D1314<>\"no\",D1315<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) a description of what it manages as capital?",null,null,"IAS 1.135 (a) (i)"]
[null,"(ii) where an entity is subject to externally imposed capital requirements, the nature of those requirements and how those requirements are incorporated into the management of capital?",null,null,"IAS 1.135 (a) (ii)"]
[null,"(iii) how it is meeting its objectives for managing capital?",null,null,"IAS 1.135 (a) (iii)"]
[null,"(b) summary quantitative data about what it manages as capital?",null,null,"IAS 1.135 (b)"]
[null,"(c) any changes in (a) and (b) from the previous period?",null,null,"IAS 1.135 (c)"]
[null,"(d) whether during the period it complied with any externally imposed capital requirements to which it is subject?",null,null,"IAS 1.135 (d)"]
[null,"(e) where the entity has not complied with such externally imposed capital requirements, the consequences of such non-compliance?",null,null,"IAS 1.135 (e)"]
[null,"Note (1): these disclosures should be based on the information provided internally to the entity's key management personnel.",null,null,"IAS 1.135"]
[null,"Note (2): separate information for each capital requirement to which the entity is subject should be disclosed.",null,null,"IAS 1.136"]
[null,"Dividends",null,{"$f":"IF((AND(D1323<>\"no\",D1324<>\"no\",D1325<>\"no\",D1329<>\"no\")),\"\",\"no\")","v":""}]
["E21.3","Have the amount of dividends proposed or declared before the financial statements were authorised for issue but not recognised as a distribution to owners during the period, and the related amount per share, been disclosed?",null,null,"IAS 1.137 (a) "]
["E21.4","Have the amount of any cumulative preference dividends not recognised been disclosed?",null,null,"IAS 1.137 (b)"]
["E21.5","Where a dividend payable is a distribution of a non-cash asset, has the following information been disclosed: ",null,{"$f":"IF((AND(D1326<>\"no\",D1327<>\"no\",D1328<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the carrying amount of the dividend payable at the beginning and end of the period?",null,null,"IFRIC 17.16 (a)"]
[null,"(b) the increase or decrease in the carrying amount recognised in the period in accordance with IFRIC 17.13 (i.e. as an adjustment to the amount of the distribution recognised in equity) as result of a change in the fair value of the assets to be distributed?",null,null,"IFRIC 17.16 (b)"]
[null,"(c) the difference, if any, between the carrying amount of the assets distributed and the carrying amount of the dividend payable, when the dividend payable is settled, as a separate line item in profit or loss?",null,null,"IFRIC 17.15"]
["E21.6","Where a dividend to distribute a non-cash asset has been declared after the end of a reporting period but before the financial statements are authorised for issue, has the following been disclosed:",null,{"$f":"IF((AND(D1330<>\"no\",D1331<>\"no\",D1332<>\"no\",D1333<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the nature of the asset to be distributed?",null,null,"IFRIC 17.16 (a)"]
[null,"(b) the carrying amount of the asset to be distributed as of the end of the reporting period?",null,null,"IFRIC 17.16 (b)"]
[null,"(c) where different from its carrying amount, the estimated fair value of the asset to be distributed as of the end of the reporting period? ",null,null,"IFRIC 17.16 (c)"]
[null,"(d) the information about the method used to determine that fair value required by IFRS 7.27(a) and (b)?",null,null,"IFRIC 17.16 (c)"]

{"sheet":"F - SoCF","index":7,"n_rows":92,"n_cols":13,"rows_kept":92,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'B - Presentation & Policies'!B1","v":"FReM DISCLOSURE GUIDE 2011-12"},"Subsection applicable?","Response","Ref","Comments/links",null,null,null,null,null,null,"yes"]
[null,"SECTION F: STATEMENT OF CASH FLOWS",null,{"$f":"IF((AND(D3<>\"no\",D6<>\"no\",D11<>\"no\",D25<>\"no\",D49<>\"no\",D53<>\"no\",D61<>\"no\",D64<>\"no\",D66<>\"no\",D68<>\"no\",D80<>\"no\",D85<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,null,null,"no"]
[null,"General",null,{"$f":"IF((AND(D4<>\"no\",D5<>\"no\")),\"\",\"no\")","v":""}]
["F1.1","Has a statement of cash flows been presented as an integral part of the entity's financial statements for the period? ",null,null,"IAS 7.1"]
["F1.2","For departments and executive agencies, have the notes to the statement of cash flows been placed within the notes to the financial statements, and not in the statement of cash flows?",null,null,"FReM 5.4.21 c)"]
[null,"Presentation of a statement of cash flows",null,{"$f":"IF((AND(D7<>\"no\")),\"\",\"no\")","v":""}]
["F1.3","Have the cash flows during the period been classified under the following headings:",null,{"$f":"IF((AND(D8<>\"no\",D9<>\"no\",D10<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) operating activities?",null,null,"IAS 7.10 and 7.13-15"]
[null,"(b) investing activities?",null,null,"IAS 7.10 and 7.16"]
[null,"(c) financing activities?",null,null,"IAS 7.10 and 7.17"]
[null,"Reporting cash flows from operating activities",null,{"$f":"IF((AND(D12<>\"no\",D14<>\"no\",D23<>\"no\")),\"\",\"no\")","v":""}]
["F1.4","Have cash flows from operating activities been reported using either:\n    (a) the direct method; or\n    (b) the indirect method?",null,null,"IAS 7.18"]
[null,"Note: although IAS 7 allows the reporting of cash flows from operating activities using either the direct method (where major classes of gross cash receipts and gross cash payments are disclosed) or the indirect method (where the net profit or loss is adjusted for the effects of transactions of a non-cash nature, 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), the Department Yellow, Agency Pink and NDPB Green proformas present the statement of cash flows using the indirect method.",null,null,"IAS 7.18"]
["F1.5","Have the cash flows from operating activities been presented under the following headings, as and where appropriate:",null,{"$f":"IF((AND(D15<>\"no\",D16<>\"no\",D17<>\"no\",D18<>\"no\",D19<>\"no\",D20<>\"no\",D21<>\"no\",D22<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) (departments and agencies) net operating cost?",null,null,"DY and AP SoCF"]
[null,"(b) (NDPBs) net surplus after interest?",null,null,"NG SoCF"]
[null,"(c) (departments and agencies) adjustments for non-cash transactions?",null,null,"DY and AP SoCF"]
[null,"(d) (NDPBs) adjustment for cost of capital charge?",null,null,"NG SoCF"]
[null,"(e) (increase)/decrease in trade and other receivables?",null,null,"DY, AP and NG SoCF"]
[null,"(f) (increase)/decrease in inventories?",null,null,"DY, AP and NG SoCF"]
[null,"(g) increase/(decrease) in trade payables?",null,null,"DY, AP and NG SoCF"]
[null,"(h) use of provisions?",null,null,"DY, AP and NG SoCF"]
["F1.6","Have movements in debtors and creditors relating to items that do not pass through the Statement of Comprehensive Net Expenditure been excluded from the reconciliation of the net operating cost to operating cash flows (i.e. net cash outflow from operating activities)?",null,null,"FReM 5.4.21 b)"]
[null,"Note: such movements include debtors and creditors (receivables and payables) linked to financing - e.g. capital receivables and payables, finance leases and PFI contracts. For departments and executive agencies, this will also include balances with the Consolidated Fund, and debtors and creditors (receivables and payables) linked to loans from the National Loans Fund.",null,null,"FReM 5.4.21 b)"]
[null,"Reporting cash flows from investing and financing activities",null,{"$f":"IF((AND(D26<>\"no\",D28<>\"no\",D35<>\"no\",D36<>\"no\",D48<>\"no\")),\"\",\"no\")","v":""}]
["F1.7","Have the major classes of cash receipts and cash payments arising from investing and financing activities been reported separately, and on a gross basis (except where cash flows have been reported on a net basis under IAS 7.22 and 7.24 (see F1.13 and G1.14))?",null,null,"IAS 7.21"]
[null,"Note: investing and financing transactions that do not require the use of cash or cash equivalents should be excluded from a statement of cash flows. Such transactions should be disclosed elsewhere in the financial statements in a way that provides all the relevant information about these investing and financing activities.",null,null,"IAS 7.43"]
["F1.8","Have the cash flows from investing activities been presented under the following headings, where appropriate:",null,{"$f":"IF((AND(D29<>\"no\",D30<>\"no\",D31<>\"no\",D32<>\"no\",D33<>\"no\",D34<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) purchase of property, plant and equipment?",null,null,"DY, AP and NG SoCF"]
[null,"(b) purchase of intangible assets?",null,null,"DY, AP and NG SoCF"]
[null,"(c) proceeds of disposal of property, plant and equipment?",null,null,"DY, AP and NG SoCF"]
[null,"(d) proceeds of disposal of intangibles?",null,null,"DY, AP and NG SoCF"]
[null,"(e) loans to other bodies?",null,null,"DY, AP and NG SoCF"]
[null,"(f) (repayments) from other bodies?",null,null,"DY, AP and NG SoCF"]
["F1.9","Have debtors and creditors relating to capital expenditure and those relating to loans issued to or repaid by other bodies been adjusted for in the analysis of capital expenditure and financial investment?",null,null,"FReM 5.4.21 d)"]
["F1.10","Have the cash flows from financing activities been presented under the following headings, as and where appropriate:",null,{"$f":"IF((AND(D37<>\"no\",D38<>\"no\",D39<>\"no\",D40<>\"no\",D41<>\"no\",D42<>\"no\",D43<>\"no\",D44<>\"no\",D45<>\"no\",D46<>\"no\",D47<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) (departments) from the Consolidated Fund (Supply) – current year?",null,null,"DY SoCF\nFReM 3.3.7 b)"]
[null,"(b) (departments) from the Consolidated Fund (Supply) – prior year?",null,null,"DY SoCF\nFReM 3.3.7 b)"]
[null,"(c) (departments) from the Consolidated Fund (non-Supply)?",null,null,"DY SoCF"]
[null,"(d) (departments) from the National Insurance Fund?",null,null,"DY SoCF"]
[null,"(e) (departments) payments to the National Insurance Fund?",null,null,"DY SoCF"]
[null,"(f) (departments) advances from the Contingencies Fund?",null,null,"DY SoCF"]
[null,"(g) (departments) repayments to the Contingencies Fund?",null,null,"DY SoCF"]
[null,"(h) (departments and agencies) loans received from the National Loans Fund?",null,null,"DY and AP SoCF"]
[null,"(i) (departments and agencies) repayments of loans from the National Loans Fund?",null,null,"DY and AP SoCF"]
[null,"(j) (NDPBs) grants from parent department?",null,null,"NG SoCF"]
[null,"(k) capital element of payments in respect of finance leases and on-balance sheet PFI contracts?",null,null,"DY, AP and NG SoCF"]
["F1.11","Have debtors and creditors relating to the capital expenditure in respect of finance leases and on-balance sheet PFI contracts been adjusted for in the analysis of financing activities?",null,null,"FReM 5.4.21 e)"]
[null,"Net financing",null,{"$f":"IF((AND(D50<>\"no\")),\"\",\"no\")","v":""}]
["F1.12","For departments (and where appropriate, executive agencies), have the following cash flows with the Consolidated Fund been shown in the format set out under FReM 5.4.21 a) at the foot of the statement of cash flows:",null,{"$f":"IF((AND(D51<>\"no\",D52<>\"no\")),\"\",\"no\")","v":""},"FReM 5.4.21 a)"]
[null,"(a) receipts due to the Consolidated Fund which are outside the scope of the department’s activities?"]
[null,"(b) payments of amounts due to the Consolidated Fund?"]
[null,"Reporting cash flows on a net basis",null,{"$f":"IF((AND(D54<>\"no\",D57<>\"no\")),\"\",\"no\")","v":""}]
["F1.13","Have cash flows arising from the following operating, investing or financing activities been reported on a net basis:",null,{"$f":"IF((AND(D55<>\"no\",D56<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) cash receipts collected and payments made on behalf of customers, where the cash flows reflect the activities of the customer rather than those of the entity?",null,null,"IAS 7.22 (a)"]
[null,"(b) cash receipts and payments for items in which the turnover is quick, the amounts are large, and the maturities are short?",null,null,"IAS 7.22 (b)"]
["F1.14","Have cash flows arising from each of the following activities of a financial institution been reported on a net basis:",null,{"$f":"IF((AND(D58<>\"no\",D59<>\"no\",D60<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) cash receipts and payments for the acceptance and repayment of deposits with a fixed maturity date?",null,null,"IAS 7.24 (a)"]
[null,"(b) the placement of deposits with and withdrawal of deposits from other financial institutions?",null,null,"IAS 7.24 (b)"]
[null,"(c) cash advances and loans made to customers and the repayment of those advances and loans?",null,null,"IAS 7.24 (c)"]
[null,"Foreign currency cash flows",null,{"$f":"IF((AND(D62<>\"no\",D63<>\"no\")),\"\",\"no\")","v":""}]
["F1.15","Have cash flows arising from transactions in a foreign currency been recorded in the entity’s reporting currency by applying the exchange rate at the date of the cash flow?",null,null,"IAS 7.25"]
["n","Have the cash flows of a foreign subsidiary been translated at the exchange rate at the date of the cash flows?",null,null,"IAS 7.26"]
[null,"Interest and dividends",null,{"$f":"IF((AND(D65<>\"no\")),\"\",\"no\")","v":""}]
["F1.17","Have the cash flows from interest and dividends received and paid been classified appropriately and consistently as arising from operating, investing or financing activities, and separately disclosed?",null,null,"IAS 7.31"]
[null,"Taxes on net surplus",null,{"$f":"IF((AND(D67<>\"no\")),\"\",\"no\")","v":""}]
["F1.18","Have the cash flows arising from taxes on income been classified as arising from operating activities (or from financing or investing activities where this can be specifically identified), and separately disclosed?",null,null,"IAS 7.35"]
[null,"Acquisitions and disposals of controlled entities and other operating units",null,{"$f":"IF((AND(D69<>\"no\",D70<>\"no\",D75<>\"no\")),\"\",\"no\")","v":""}]
["F1.19","Have the aggregate cash flows arising from acquisitions and from disposals of subsidiaries or other business units been classified as arising from investing activities, and separately disclosed?",null,null,"IAS 7.39"]
["F1.20","For acquisitions of subsidiaries or other business units during the period, has the following, in aggregate, been disclosed:",null,{"$f":"IF((AND(D71<>\"no\",D72<>\"no\",D73<>\"no\",D74<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the total purchase consideration?",null,null,"IAS 7.40 (a)"]
[null,"(b) the portion of the purchase consideration discharged by means of cash and cash equivalents?",null,null,"IAS 7.40 (b)"]
[null,"(c) the amount of cash and cash equivalents in the subsidiary or business unit acquired?",null,null,"IAS 7.40 (c)"]
[null,"(d) the amount of the assets and liabilities other than cash or cash equivalents recognised by the subsidiary or business unit acquired, summarised by each major category?",null,null,"IAS 7.40 (d)"]
["F1.21","For disposals of subsidiaries or other business units during the period, has the following, in aggregate, been disclosed:",null,{"$f":"IF((AND(D76<>\"no\",D77<>\"no\",D78<>\"no\",D79<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the total disposal consideration?",null,null,"IAS 7.40 (a)"]
[null,"(b) the portion of the disposal consideration discharged by means of cash and cash equivalents?",null,null,"IAS 7.40 (b)"]
[null,"(c) the amount of cash and cash equivalents in the subsidiary or business unit disposed of?",null,null,"IAS 7.40 (c)"]
[null,"(d) the amount of the assets and liabilities other than cash or cash equivalents recognised by the subsidiary or business unit disposed of, summarised by each major category?",null,null,"IAS 7.40 (d)"]
[null,"Components of cash and cash equivalents",null,{"$f":"IF((AND(D82<>\"no\",D83<>\"no\",D84<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: cash equivalents are immediately available monies held in commercial banks on short-term deposit",null,null,"IAS 7.6"]
["F1.22","Have the components of cash and cash equivalents been disclosed? ",null,null,"IAS 7.45"]
["F1.23","Has a reconciliation of the amounts of cash and cash equivalents reported in the statement of cash flows and in the statement of financial position been disclosed?",null,null,"IAS 7.45"]
["F1.24","Has the policy for determining the composition of cash and cash equivalents been disclosed?",null,null,"IAS 7.46"]
[null,"Other disclosures",null,{"$f":"IF((AND(D86<>\"no\",D87<>\"no\")),\"\",\"no\")","v":""}]
["F1.25","Has the amount of any significant cash and cash equivalent balances held by the entity that are not available for use by the group been disclosed?",null,null,"IAS 7.48"]
["F1.26","Where significant cash and cash equivalent balances that are not available for use by the group are held by the entity, has a commentary by management been provided in the notes to the financial statements?",null,null,"IAS 7.48"]
[null,"Note: disclosure of additional information may be relevant to users in understanding the financial position and liquidity of an entity, together with a commentary by management, is encouraged and this may include:",null,null,"IAS 7.50"]
[null,"(a) the amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments, indicating any restrictions on the use of these facilities;",null,null,"IAS 7.50 (a)"]
[null,"(b) the aggregate amounts of the cash flows from each of operating, investing and financing activities related to interests in joint ventures reported using proportionate consolidation;",null,null,"IAS 7.50 (b)"]
[null,"(c) the aggregate amount of cash flows that represent increases in operating capacity separately from those cash flows that are required to maintain operating capacity; and",null,null,"IAS 7.50 (c)"]
[null,"(d) the amount of the cash flows arising from the operating, investing and financing activities of each reportable segment (see IFRS 8 Operating Segments).",null,null,"IAS 7.50 (d)"]

{"sheet":"G - SoC in TE","index":8,"n_rows":25,"n_cols":6,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'B - Presentation & Policies'!B1","v":"FReM DISCLOSURE GUIDE 2011-12"},"X","Response","Ref","Comments/links"]
[null,"SECTION G: STATEMENT OF CHANGES IN TAXPAYERS' EQUITY",null,{"$f":"IF((AND(D5<>\"no\",D16<>\"no\",D19<>\"no\",D20<>\"no\",D22<>\"no\",D24<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note (1): IAS 1 requires the preparation of a statement of changes in equity, which the FReM interprets as a statement of changes in taxpayers' equity, which should follow the format in IAS 1. Entities funded from Vote or grant-in-aid will need to adapt the format to accommodate this funding. Department Yellow, NDPB Green and Agency Pink proforma financial statements provide illustrative examples.",null,null,"IAS 1.10 (b) and 1. 81\nFReM 5.4.15"]
[null,"Note (2): other comprehensive income comprises items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs, and include:\n    (a) changes in revaluation surplus (see IAS 16 Property, Plant \n          and Equipment and IAS 38 Intangible Assets);\n    (b) actuarial gains and losses on defined benefit plans \n         recognised in accordance with IAS 19.93A Employee Benefits;\n    (c) gains and losses arising from translating the financial \n         statements of a foreign operation (see IAS 21 The Effects of \n         Changes in Foreign Exchange Rates);\n    (d) gains and losses on remeasuring available-for-sale financial \n         assets (see IAS 39 Financial Instruments: Recognition and \n         Measurement);\n    (e) the effective portion of gains and losses on hedging \n         instruments in a cash flow hedge (see IAS 39).",null,null,"IAS 1.7"]
["G1.1","Have the following items been separately disclosed in the statement of changes in taxpayers' equity:",null,{"$f":"IF((AND(D6<>\"no\",D7<>\"no\",D9<>\"no\",D10<>\"no\",D11<>\"no\",D12<>\"no\",D13<>\"no\",D14<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the profit or loss for the period?",null,null,"IAS 1.81"]
[null,"(b) each component of other comprehensive income classified by nature (excluding amounts in (c))?",null,null,"IAS 1.82 (g)"]
[null,"Note: the change in the revaluation surplus arising from a change in decommissioning, restoration and similar liabilities should be separately identified and disclosed as such in the statement of changes in taxpayers' equity.",null,null,"FReM 10.2.18\nIFRIC 1.6 (d)"]
[null,"(c) share of the other comprehensive income of associates and joint ventures accounted for using the equity method?",null,null,"IAS 1.82 (h)"]
[null,"(d) total comprehensive income?",null,null,"IAS 1.82 (i) and 1.106 (a)"]
[null,"(e) for each component of equity, the effects of retrospective application or retrospective restatement recognised in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?",null,null,"IAS 1.106 (b) and 1.110"]
[null,"(f) amounts of transactions with owners in their capacity as owners, showing separately contributions by and distributions to owners?",null,null,"IAS 1.106 (c)"]
[null,"(g) the amount of transaction costs accounted for as a deduction from equity in the period? ",null,null,"IAS 32.39"]
[null,"(h) for each component of equity, a reconciliation between the carrying amount at the beginning and the end of the period, separately disclosing each change?",null,null,"IAS 1.106 (d)"]
[null,"Note: the components of equity include, for example, each class of contributed equity, the accumulated balance of each class of other comprehensive income, and retained earnings.",null,null,"IAS 1.108"]
["G1.2","Has total comprehensive income for the period been disclosed in the statement of changes in taxpayers' equity as allocations attributable to:",null,{"$f":"IF((AND(D17<>\"no\",D18<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) minority interest?",null,null,"IAS 1.83 (b) (i) and 1.106 (a)"]
[null,"(b) owners of the parent?",null,null,"IAS 1.83 (b) (ii) and 1.106 (a)"]
["G1.3","Has the amount of dividends recognised as distributions to owners during the period, and the related amount per share, been disclosed, either in the statement of changes in taxpayers' equity or in the notes?",null,null,"IAS 1.107"]
["G1.4","Have additional line items, headings and sub-totals been presented in the statement of changes in taxpayers' equity where such presentation is relevant to an understanding of the entity’s financial performance?",null,null,"IAS 1.85"]
[null,"Note: no items of income and expense should be shown as extraordinary items, either in the statement of changes in taxpayers' equity or in the notes.",null,null,"IAS 1.87"]
["G1.5","Has the amount of income tax relating to each component of other comprehensive income, including reclassification adjustments, been disclosed either in the statement of changes in taxpayers' equity or in the notes?",null,null,"IAS 1.90"]
[null,"Note: the components of other comprehensive income may be presented either net of related tax effects, or before related tax effects with one amount shown for the aggregate amount of income tax relating to those components. See also D6.3.",null,null,"IAS 1.91"]
["G1.6","Have reclassification adjustments relating to components of other comprehensive income been disclosed either in the statement of changes in taxpayers' equity or in the notes?",null,null,"IAS 1.92 and 1.94"]
[null,"Note: reclassification adjustments are amounts reclassified to profit or loss in the current period that were recognised in other comprehensive income in the current or previous periods, as specified in other IFRSs (for example, gains realised on the disposal of available-for-sale financial assets).",null,null,"IAS 1.7 and 1.93"]

{"sheet":"H - Notes","index":9,"n_rows":286,"n_cols":13,"rows_kept":286,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'B - Presentation & Policies'!B1","v":"FReM DISCLOSURE GUIDE 2011-12"},"Subsection applicable?","Response","Ref","Comments/links",null,null,null,null,null,null,"yes"]
[null,"SECTION H:  NOTES TO THE FINANCIAL STATEMENTS",null,{"$f":"IF((AND(D4<>\"no\",D11<>\"no\",D102<>\"no\",D117<>\"no\",D192<>\"no\",D209<>\"no\",D221<>\"no\",D271<>\"no\",D146<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,null,null,"no"]
[null,"Note: this section deals with notes that are additional to those required as set out in the SoCNE and SoFP sections."]
["H1","GENERAL   ",null,{"$f":"IF((AND(D5<>\"no\",D6<>\"no\",D7<>\"no\",D8<>\"no\",D9<>\"no\")),\"\",\"no\")","v":""}]
["H1.1","Has information about the basis of preparation of the financial statements and the specific accounting policies used been disclosed in accordance with IAS 1.117 - 1.124 (see B7.1 - B7.2) in the notes to the financial statements?",null,null,"IAS 1.112 (a)"]
["H1.2","Has information required by IFRSs that is not presented elsewhere in the financial statements been disclosed in the notes to the financial statements?",null,null,"FReM 5.4.34\nIAS 1.112 (b)"]
["H1.3","Has additional information that is not presented elsewhere in the financial statements, but is relevant to an understanding of any of them, been disclosed in the notes to the financial statements?",null,null,"FReM 5.4.34\nIAS 1.112 (a)"]
["H1.4","Have the notes to the financial statements been presented, as far as practicable, in a systematic manner? ",null,null,"IAS 1.113"]
["H1.5","Has each item in the statement of financial position, Statement of Net Comprehensive Expenditure, statement of changes in taxpayers' equity and statement of cash flows been cross-referenced to any related information in the notes?",null,null,"IAS 1.113"]
[null,"Note: IAS 1.114 to 116 contains further guidance on the order of presentation of the notes.",null,null,"IAS 1.114 - 1.116"]
["H2","SEGMENT REPORTING",null,{"$f":"IF((AND(D17<>\"no\",D25<>\"no\",D46<>\"no\",D56<>\"no\",D68<>\"no\",D74<>\"no\",D20<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note (1): IFRS 8 applies in full to all reporting entities covered by the requirements of this FReM.",null,null,"FReM 5.4.25"]
[null,"Note (2): The Scottish Government will follow IFRS 8 except that, as noted in 5.1.6, its accounts will follow the format as agreed between Scottish Ministers and the Public Audit Committee of the Scottish Parliament.",null,null,"FReM 5.4.26"]
[null,"Note (3)The objective of IFRS 8 is to require an entity to disclose information to enable users of its financial statements to evaluate the nature and financial effects of the business activities in which it engages and the economic environment in which it operates.",null,null,"FReM 5.4.27"]
[null,"Note (4): where an entity that is not required to apply IFRS 8 chooses to disclose information about segments that does not comply with IFRS 8, the information disclosed should not be described as segment information.",null,null,"IFRS 8.3"]
[null,"Note (5): where a financial report contains both the consolidated financial statements of a parent and the parent's separate financial statements, segment information is required only in the consolidated financial statements.",null,null,"IFRS 8.4"]
[null,"Reportable segments",null,{"$f":"IF((AND(D18<>\"no\")),\"\",\"no\")","v":""}]
["H2.1","Has information been reported separately for each operating segment that: \n    (a) has been identified as an operating segment in accordance \n          with IFRS 8.5 - 8.10 or results from aggregating two or more \n          such segments in accordance with IFRS 8.12, and \n    (b) exceeds the quantitative thresholds in IFRS 8.13?",null,null,"IFRS 8.11"]
[null,"Note: operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, where the entity believes that information about the segment would be useful to users of the financial statements. Where total external revenue reported by operating segments constitutes less than 75% of the entity's revenue, additional operating segments should be identified as reportable segments (even where they do not meet the quantitative thresholds), until at least that percentage has been reached. Where the number of segments that are reportable in accordance with IFRS 8.13 - 8.18 increases above ten, the entity should consider whether a practical limit for reporting segments has been reached.",null,null,"IFRS 8.13, 8.15 and 8.19"]
[null,"General information",null,{"$f":"IF((AND(D21<>\"no\")),\"\",\"no\")","v":""}]
["H2.2","Has the following general information been disclosed:",null,{"$f":"IF((AND(D22<>\"no\",D24<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) factors used to identify the entity's reportable segments (including the basis of organisation)? ",null,null,"IFRS 8.22 (a)"]
[null,"Note: these factors may include, for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments, or a combination of factors, and whether operating segments have been aggregated.",null,null,"IFRS 8.22 (a)"]
[null,"(b) types of products and services from which each reportable segment derives its revenues?",null,null,"IFRS 8.22 (b)"]
[null,"Information about profit or loss, assets and liabilities",null,{"$f":"IF((AND(D26<>\"no\",D30<>\"no\",D40<>\"no\",D41<>\"no\",D43<>\"no\")),\"\",\"no\")","v":""}]
["H2.3","Have the following been reported for each reportable segment:",null,{"$f":"IF((AND(D27<>\"no\",D28<>\"no\",D29<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a measure of profit or loss?",null,null,"IFRS 8.23"]
[null,"(b) a measure of total assets, where such an amount is regularly provided to the chief operating decision maker?",null,null,"IFRS 8.23"]
[null,"(c) a measure of liabilities, where such an amount is regularly provided to the chief operating decision maker?",null,null,"IFRS 8.23"]
["H2.4","Where the following amounts are included in the measure of segment profit or loss reviewed by the chief operating decision maker, or are otherwise regularly provided to the chief operating decision maker (even if not included in that measure of segment profit or loss), has the following information been disclosed for each reportable segment:",null,{"$f":"IF((AND(D31<>\"no\",D32<>\"no\",D33<>\"no\",D34<>\"no\",D35<>\"no\",D36<>\"no\",D37<>\"no\",D38<>\"no\",D39<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) revenues from external customers?",null,null,"IFRS 8.23 (a)"]
[null,"(b) revenues from transactions with other operating segments of the same entity?",null,null,"IFRS 8.23 (b)"]
[null,"(c) interest revenue;",null,null,"IFRS 8.23 (c)"]
[null,"(d) interest expense;",null,null,"IFRS 8.23 (d)"]
[null,"(e) depreciation and amortisation?",null,null,"IFRS 8.23 (e)"]
[null,"(f) material items of income and expense disclosed in accordance with IAS 1.97?",null,null,"IFRS 8.23 (f)"]
[null,"(g) the entity's interest in the profit or loss of associates and joint ventures accounted for by the equity method?",null,null,"IFRS 8.23 (g)"]
[null,"(h) income tax expense or income?",null,null,"IFRS 8.23 (h)"]
[null,"(i) material non-cash items other than depreciation and amortisation?",null,null,"IFRS 8.23 (i)"]
["H2.5","Has interest revenue been separately disclosed from interest expense for each reportable segment (except where H2.6 applies)?",null,null,"IFRS 8.23 "]
["H2.6","Where a majority of the segment's revenues are from interest and the chief operating decision maker relies primarily on net interest revenue to assess the performance of the segment and make decisions about resources to be allocated to the segment, has that segment's interest revenue been disclosed net of its interest expense, and that this has been done also disclosed?",null,null,"IFRS 8.23"]
[null,"Note: interest revenue and interest expense may still be disclosed separately.",null,null,"IFRS 8.23"]
["H2.7","Where the following amounts are included in the measure of segment assets reviewed by the chief operating decision maker, or are otherwise regularly provided to the chief operating decision maker (even if not included in that measure of segment assets), has the following information been disclosed for each reportable segment:",null,{"$f":"IF((AND(D44<>\"no\",D45<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the amount of investment in associates and joint ventures accounted for by the equity method?",null,null,"IFRS 8.24 (a)"]
[null,"(b) the amounts of additions to non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets (see IAS 19.54 - 19.58) and rights arising under insurance contracts?",null,null,"IFRS 8.24 (b)"]
[null,"Measurement",null,{"$f":"IF((AND(D47<>\"no\")),\"\",\"no\")","v":""}]
["H2.8","Has the following information been disclosed, as a minimum, in an explanation of the measurements of segment profit or loss, segment assets and segment liabilities for each reportable segment:",null,{"$f":"IF((AND(D48<>\"no\",D49<>\"no\",D51<>\"no\",D52<>\"no\",D54<>\"no\",D55<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the basis of accounting for any transactions between reportable segments?",null,null,"IFRS 8.27 (a)"]
[null,"(b) the nature of any differences between the measurements of the reportable segments' profits or losses and the entity's profit or loss before income tax expense or income and discontinued operations (where not apparent from the reconciliations described in IFRS 8.28 (see H2.9 (b)))?",null,null,"IFRS 8.27 (b)"]
[null,"Note: these differences could include accounting policies and policies for allocation of centrally incurred costs that are necessary for an understanding of the reported segment information.",null,null,"IFRS 8.27 (b)"]
[null,"(c) the nature of any differences between the measurements of the reportable segments' assets and the entity's assets (where not apparent from the reconciliations described in IFRS 8.28 (see H2.9 (c)))?",null,null,"IFRS 8.27 (c)"]
[null,"(d) the nature of any differences between the measurements of the reportable segments' liabilities and the entity's liabilities (where not apparent from the reconciliations described in IFRS 8.28 (see H2.9 (d)))? ",null,null,"IFRS 8.27 (d)"]
[null,"Note: the differences in (c) and (d) could include accounting policies and policies for allocation of jointly utilised assets and liabilities respectively that are necessary for an understanding of the reported segment information.",null,null,"IFRS 8.27 (c) and (d)"]
[null,"(e) the nature of any changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit or loss?",null,null,"IFRS 8.27 (e)"]
[null,"(f) the nature and effect of any asymmetrical allocations to reportable segments (e.g. allocation of depreciation expense to a segment without allocating the related depreciable assets to that segment)?",null,null,"IFRS 8.27 (f)"]
[null,"Reconciliations",null,{"$f":"IF((AND(D57<>\"no\",D64<>\"no\",D65<>\"no\",D66<>\"no\")),\"\",\"no\")","v":""}]
["H2.9","Have the following reconciliations been disclosed:",null,{"$f":"IF((AND(D58<>\"no\",D59<>\"no\",D61<>\"no\",D62<>\"no\",D63<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the total of the reportable segments' revenues to the entity's revenue?",null,null,"IFRS 8.28 (a)"]
[null,"(b) the total of the reportable segments' measures of profit or loss to the entity's profit or loss before tax expense (or tax income) and discontinued operations?",null,null,"IFRS 8.28 (b)"]
[null,"Note: where an entity allocates to reportable segments items such as tax expense (or tax income), the reconciliation may be made of the total of the segments' measures of profit or loss to the entity's profit or loss after those items.",null,null,"IFRS 8.28 (b)"]
[null,"(c) the total of the reportable segments' assets to the entity's assets?",null,null,"IFRS 8.28 (c)"]
[null,"(d) where segment liabilities are reported in accordance with IFRS 8.23 (see H2.3), the total of the reportable segments' liabilities to the entity's liabilities? ",null,null,"IFRS 8.28 (d)"]
[null,"(e) the total of the reportable segments' amounts for every other material item of information disclosed to the corresponding amount for the entity?",null,null,"IFRS 8.28 (e)"]
["H2.10","Has information about business activities and operating segments that are not reportable been combined and disclosed in an 'all other segments' category separately from other reconciling items in the reconciliations required by IFRS 8.28 (see H2.9)?",null,null,"IFRS 8.16"]
["H2.11","Have the sources of the revenue included in the 'all other segments' category been described?",null,null,"IFRS 8.16"]
["H2.12","Have all material reconciling items been separately identified and described? ",null,null,"IFRS 8.28"]
[null,"Note: such items might include the amount of each material adjustment arising from different accounting policies needed to reconcile reportable segment profit or loss to the entity's profit or loss.",null,null,"IFRS 8.28"]
[null,"Restatement of previously reported information",null,{"$f":"IF((AND(D70<>\"no\",D72<>\"no\",D73<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: information about an operating segment identified as reportable in the prior period that is of continuing significance, but no longer meets the criteria for reportability in IFRS 8.13, should continue to be reported separately. Prior period information about an operating segment identified as reportable in the current period in accordance with IFRS 8.13, but not previously reportable, should be separately reported in the segment information for earlier periods (except where the necessary information is not available and the cost to develop it would be excessive).",null,null,"IFRS 8.17 and 8.18"]
["H2.13","Where the composition of the entity's reportable segments has changed because of changes in the structure of the entity's internal organisation, has the corresponding information for earlier periods, including interim periods, been restated (except where the information is not available and the cost to develop it would be excessive)? ",null,null,"IFRS 8.29"]
[null,"Note: the determination of whether the information is not available and the cost to develop it would be excessive should be made for each individual item of disclosure. ",null,null,"IFRS 8.29"]
["H2.14","Where the composition of the entity's reportable segments has changed, has a statement on whether the corresponding items of segment information for earlier periods have been restated been provided?",null,null,"IFRS 8.29"]
["H2.15","Where the composition of the entity's reportable segments has changed because of changes in the structure of the entity's internal organisation,  but segment information for earlier periods, including interim periods, has not been restated, has segment information for the current period, on both the old basis and the new basis of segmentation, been disclosed in the year in which the change occurs (except where the necessary information is not available and the cost to develop it would be excessive)?",null,null,"IFRS 8.30"]
[null,"Entity-wide disclosures",null,{"$f":"IF((AND(D80<>\"no\",D76<>\"no\",D94<>\"no\")),\"\",\"no\")","v":""}]
[null,"The requirements of IFRS 8.32 - 8.34 (H2.16 - H2.24) apply to all entities subject to IFRS 8, including those entities that have a single reportable segment, but the information required should only be given where it is not provided as part of the reportable segment information required by IFRS 8.23 - 8.27 (H2.3 - H2.8).",null,null,"IFRS 8.31"]
[null,"Information about products and services",null,{"$f":"IF((AND(D77<>\"no\",D78<>\"no\")),\"\",\"no\")","v":""}]
["H2.16","Have the revenues from external customers for each product and service, or each group of similar products and services, been disclosed (except where the necessary information is not available and the cost to develop it would be excessive)?",null,null,"IFRS 8.32"]
["H2.17","Where the necessary information for H2.16 is not available and the cost to develop it would be excessive, has that fact been disclosed?",null,null,"IFRS 8.32"]
[null,"Note: the amounts of revenues reported should be based on the financial information used to produce the financial statements.",null,null,"IFRS 8.32"]
[null,"Information about geographical areas",null,{"$f":"IF((AND(D81<>\"no\",D88<>\"no\",D89<>\"no\",D90<>\"no\",D91<>\"no\")),\"\",\"no\")","v":""}]
["H2.18","Has the following geographical information (except where the necessary information is not available and the cost to develop it would be excessive) been disclosed:",null,{"$f":"IF((AND(D82<>\"no\",D85<>\"no\")),\"\",\"no\")","v":""},"IFRS 8.33"]
[null,"(a) revenues from external customers: ",null,{"$f":"IF((AND(D83<>\"no\",D84<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) attributed to the entity's country of domicile?",null,null,"IFRS 8.33 (a) (i)"]
[null,"(ii) attributed to all foreign countries in total from which the entity derives revenues?",null,null,"IFRS 8.33 (a) (ii)"]
[null,"(b) non-current assets (other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts): ",null,{"$f":"IF((AND(D86<>\"no\",D87<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) located in the entity's country of domicile? ",null,null,"IFRS 8.33 (b) (i)"]
[null,"(ii) located in all foreign countries in total in which the entity holds assets?",null,null,"IFRS 8.33 (b) (ii)"]
["H2.19","Where revenues from external customers attributed to an individual foreign country are material, have those revenues been separately disclosed?",null,null,"IFRS 8.33 (a)"]
["H2.20","Where assets in an individual foreign country are material, have those assets been separately disclosed?",null,null,"IFRS 8.33 (b) "]
["H2.21","Has the basis for attributing revenues from external customers to individual countries been disclosed?",null,null,"IFRS 8.33 (a)"]
["H2.22","Where the necessary information for H2.18 is not available and the cost to develop it would be excessive, has that fact been disclosed?",null,null,"IFRS 8.33"]
[null,"Note (1): the amounts reported should be based on the financial information used to produce the financial statements.  ",null,null,"IFRS 8.33"]
[null,"Note (2): subtotals of geographical information about groups of countries may additionally be provided.",null,null,"IFRS 8.33"]
[null,"Information about major customers",null,{"$f":"IF((AND(D95<>\"no\",D101<>\"no\")),\"\",\"no\")","v":""}]
["H2.23","Where revenues from transactions with a single external customer amount to 10 per cent or more of the entity's revenues, has the following information been disclosed: ",null,{"$f":"IF((AND(D96<>\"no\",D97<>\"no\",D98<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the fact that such revenues amount to 10 per cent or more of the entity's revenues?",null,null,"IFRS 8.34"]
[null,"(b) the total amount of revenues from each such customer?",null,null,"IFRS 8.34"]
[null,"(c) the identity of the segment or segments reporting the revenues?",null,null,"IFRS 8.34"]
[null,"Note (1): the identity of a major customer or the amount of revenues that each segment reports from that customer do not need to be disclosed. ",null,null,"IFRS 8.34"]
[null,"Note (2): a group of entities known to a reporting entity to be under common control should be considered a single customer, as should a government (national, state, provincial, territorial, local or foreign) and entities known to the reporting entity to be under the control of that government.",null,null,"IFRS 8.34"]
["H2.24","Where appropriate, has additional information about the extent of the entity's reliance on its major customers been provided? ",null,null,"IFRS 8.34"]
["H3","FEES AND CHARGES AND PUBLIC SECTOR INFORMATION HOLDER DISCLOSURES",null,{"$f":"IF((AND(D108<>\"no\",D107<>\"no\",D106<>\"no\",D114<>\"no\",D115<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note (1): this section applies to departments, executive Agencies that are not whole departments, NDPBs and trading funds. ",null,null,"FReM 5.4.28"]
[null,"Note (2): in the case of Westminster departments and other entities, the Treasury Officer of Accounts team should be consulted where the entity seeks an exemption from the FReM requirements on the grounds of commercial sensitivity.",null,null,"FReM 5.4.30"]
[null,"Note (3): for fees and charges raised under legislation enacted by the Welsh Assembly Government or  the Northern Ireland Assembly, entities should disclose the same information as required in FReM 5.4.28 and 5.4.29. For fees and charges raised under legislation enacted by the Scottish Parliament, entities should provide suitable disclosure following guidance on fees and charges issued by Scottish Government Finance.",null,null,"FReM 5.4.31 and 5.4.32"]
["H3.1","Has an analysis of the services for which a fee is charged been provided?",null,null,"FReM 5.4.28"]
["H3.2","Has a statement explaining that the information is provided for fees and charges purposes, and not for IFRS 8 purposes, been provided?",null,null,"FReM 5.4.30"]
["H3.3","Has the following information, for each service where the full cost is over £1 million or more or is otherwise material in the context of the financial statements, been included in the analysis of the services for which a fee is charged: ",null,{"$f":"IF((AND(D109<>\"no\",D110<>\"no\",D111<>\"no\",D112<>\"no\",D113<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the financial objective?",null,null,"FReM 5.4.28 a)"]
[null,"(b) full cost?",null,null,"FReM 5.4.28 b)"]
[null,"(c) income?",null,null,"FReM 5.4.28 c)"]
[null,"(d) surplus or deficit?",null,null,"FReM 5.4.28 d)"]
[null,"(e) performance against the financial objective?",null,null,"FReM 5.4.28 e)"]
["H3.4","Where an entity is responsible for another entity, which provides services for which a fee is charged, but does not produce separate accounts (for example, advisory or tribunal NDPBs), has an analysis of those services been included in the responsible entity's financial statements with a note stating the name of the entity to which the analysis applies?",null,null,"FReM 5.4.28"]
["H3.5","Where the entity is a Public Sector Information Holder, has a statement that it has complied with the cost allocation and charging requirements set out in HM Treasury and Office of Public Sector Information guidance been included?",null,null,"FReM 5.4.29"]
[null,"Note: this statement required by FReM 5.4.28 (I 3.5) is also required in the Management Commentary by FReM 5.2.11 n) (see A1.6 (p)). The entity and the auditor should consider how best to meet these requirements and determine the most appropriate disclosure of the statement. Depending on the materiality of this information, we do not think that duplication of this statement in the annual report and accounts is helpful.",null,null,"FReM 5.4.28, 5.4.30 and 5.2.12 n)"]
["H4","ACCOUNTABILITY NOTES",null,{"$f":"IF((AND(D118<>\"no\",D132<>\"no\",D137<>\"no\",D141<>\"no\",D144<>\"no\")),\"\",\"no\")","v":""}]
[null,"Losses",null,{"$f":"IF((AND(D122<>\"no\",D130<>\"no\")),\"\",\"no\")","v":""},"FReM 3.2.11 b)"]
[null,"Note (1): losses should be reported on an accruals basis. Comparatives should be given for the category totals, but the list of cases need only be provided for the current year.",null,null,"MPM A.4.10.8\nDY Note 24.1\nAP Note 21 (a)"]
[null,"Note (2): losses should be brought to Parliament’s attention at the earliest opportunity, normally by noting the department's resource account, whether or not they may be reduced by subsequent recoveries. ",null,null,"MPM A.4.10.6"]
[null,"Note (3): generally, no note is necessary if the net loss is nil by the time the resource account is finalised. There may, however, be exceptions (e.g. losses arising from culpable causes) where the circumstances of the loss are such as to make it proper to bring them to the notice of Parliament by inclusion in the Losses Statement.",null,null,"MPM A.4.10.14"]
["H4.1","For the types of loss set out in MPM Annex 4.10, where the total exceeds £250,000, is there a losses statement showing the total, by value and number of cases, for the following:",null,{"$f":"IF((AND(D123<>\"no\",D124<>\"no\",D125<>\"no\",D126<>\"no\",D128<>\"no\")),\"\",\"no\")","v":""},"MPM A.4.10.6-8, A.4.10.2 and box A.4.10A"]
[null,"(a) ‘cash’  losses?",null,null,"MPM A.4.10.10-14"]
[null,"(b) stores losses?",null,null,"MPM A.4.10.15-19"]
[null,"(c) fruitless payments?",null,null,"MPM A.4.10.20-21"]
[null,"(d) constructive losses?",null,null,"MPM A.4.10.22"]
[null,"Note: constructive losses need not be noted in the losses statement unless they are significant.",null,null,"MPM A.4.10.23"]
[null,"(e) claims waived or abandoned?",null,null,"MPM A.4.10.24-27"]
[null,"Note: the headings do not need to be disclosed where they are not applicable.",null,null,"DY Note 24.1\nAP Note 21 (a)"]
["H4.2","Have individual losses exceeding £250,000 been noted? ",null,null,"MPM A.4.10.8"]
[null,"Note: details of the individual cases should include the name of the entity where the loss arose.",null,null,"DY Note 24.1\nAP Note 21 (a)"]
[null,"Special payments, etc.",null,{"$f":"IF((AND(D134<>\"no\",D135<>\"no\")),\"\",\"no\")","v":""},"FReM 3.2.10 b)"]
[null,"Note: comparatives should be given for the category totals, but the list of cases need only be provided for the current year.",null,null,"DY Note 24.2\nAP Note 21 (b)"]
["H4.3","Has the total, by value and number of cases, of special payments  been given where the total exceeds £250,000?",null,null,"MPM A.4.13.14-16"]
["H4.4","Have individual special payments exceeding £250,000 been noted?",null,null,"MPM A.4.13.16"]
[null,"Note: special payments include extra-contractual payments, ex-gratia payments, compensation payments, special severance payments, and extra-statutory and extra-regulatory payments.",null,null,"MPM box A.4.13A"]
[null,"Gifts",null,{"$f":"IF((AND(D138<>\"no\",D139<>\"no\",D140<>\"no\")),\"\",\"no\")","v":""},"FReM 3.2.11 c) \nAP Note 21 (c)"]
["H4.5","Where gifts have been made with a total value in excess of £250,000, is there a note that provides the total number of such gifts and the total amount? ",null,null,"MPM A.4.12.12"]
["H4.6","Have individual gifts in excess of £250,000 been individually noted, with a reference to the appropriate departmental Minute?",null,null,"MPM A.4.12.12"]
["H4.7","Where, exceptionally, gifts are made between government entities, has the receiving entity (not the donor) notated its accounts?",null,null,"MPM A.4.12.12"]
[null,"Loans",null,{"$f":"IF((AND(D142<>\"no\")),\"\",\"no\")","v":""},"FReM 3.2.11 d) \nAP Note 21 (c)"]
["H4.8","Where an entity has written off loans, has it followed the procedures set out in MPM Annex 4.10 for notifying Parliament?",null,null,"FReM 7.4.63 d)\nMPM A.5.6.23"]
[null,"Note: the entity should note the total amount, and the number of cases of loans remitted (written off) where the total exceeds £250,000, and note the details of any individual loans exceeding £250,000 that have been remitted.",null,null,"MPM Annex 4.10"]
[null,"Late payment of commercial debts",null,{"$f":"IF((AND(D145<>\"no\")),\"\",\"no\")","v":""}]
["H4.9","Where interest payments have been made under the provisions of the Late Payment Of Commercial Debts (Interest) Act 1998, has it been noted?",null,null,"MPM A.4.6.4"]
["H5","RELATED PARTY DISCLOSURES",null,{"$f":"IF((AND(D148<>\"no\",D155<>\"no\",D159<>\"no\",D180<>\"no\",D190<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: in respect of the definition of a related party in IAS 24.9 (a), the related party will be one of those defined in FReM 5.2.6.",null,null,"FReM 5.4.57 a)"]
["H5.1","Where the entity is a central government entity, has the following information been provided: ",null,{"$f":"IF((AND(D149<>\"no\",D150<>\"no\",D152<>\"no\")),\"\",\"no\")","v":""},"FReM 5.4.57 c)"]
[null,"(a) the name of the parent department (if any)?"]
[null,"(b) a note on the main entities within government with which the entity has had dealings "]
[null,"Note: no information needs to be given about these transactions.",null,null,"FReM 5.4.57 c)"]
[null,"(c) details of material transactions between the entity and individuals who are regarded as related parties?"]
[null,"Note (1): a suggested wording for the note on related party transactions is given in Annex 3 to the FReM. The implication of the FReM is that these disclosures are sufficient for central government entities.",null,null,"FReM 5.4.57 c) and Annex 3"]
[null,"Note (2): materiality should be judged from the viewpoint of both the entity and the related party.",null,null,"FReM 5.4.57 e)"]
[null,"Control",null,{"$f":"IF((AND(D156<>\"no\",D157<>\"no\",D158<>\"no\")),\"\",\"no\")","v":""}]
["H5.2","Irrespective of whether there have been transactions between the related parties, have all related party relationships between parents and subsidiaries been disclosed? ",null,null,"IAS 24.12"]
["H5.3","Has the name of the entity's parent and, where different, the ultimate controlling party been disclosed?",null,null,"IAS 24.12"]
["H5.4","Where neither the entity's parent nor the ultimate controlling party produces financial statements available for public use, has the name of the next most senior parent that does so also been disclosed?",null,null,"IAS 24.12"]
[null,"Related Party Transactions",null,{"$f":"IF((AND(D160<>\"no\",D170<>\"no\",D179<>\"no\")),\"\",\"no\")","v":""}]
["H5.5","Have related party disclosures per IAS 24.17 (see H5.6) been separately disclosed for each of the following categories:",null,{"$f":"IF((AND(D161<>\"no\",D162<>\"no\",D163<>\"no\",D164<>\"no\",D165<>\"no\",D166<>\"no\",D168<>\"no\",D169<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the parent?",null,null,"IAS 24.18 (a)"]
[null,"(b) entities with joint control or significant influence over the entity?",null,null,"IAS 24.18 (b)"]
[null,"(c) subsidiaries?",null,null,"IAS 24.18 (c)"]
[null,"(d) associates?",null,null,"IAS 24.18 (d)"]
[null,"(e) joint ventures in which the entity is a venturer?",null,null,"IAS 24.18 (e)"]
[null,"(f) key management personnel of the entity or its parent?",null,null,"IAS 24.18 (f)"]
[null,"Note: these disclosures are in addition to the disclosures on key management personnel compensation required by IAS 24.16 (see H5.8).",null,null,"IAS 24.17"]
[null,"(g) post-employment benefit plans?",null,null,"IAS 19.124 (a)"]
[null,"(h) other related parties?",null,null,"IAS 24.18 (g)"]
["H5.6","For each category of related party per IAS 24.18 (see H5.5), has the following been disclosed:",null,{"$f":"IF((AND(D171<>\"no\",D172<>\"no\",D173<>\"no\",D174<>\"no\",D175<>\"no\",D176<>\"no\",D177<>\"no\",D178<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the nature of the related party relationships?",null,null,"IAS 24.17"]
[null,"(b) the amount of the transactions?",null,null,"IAS 24.17 (a)"]
[null,"(c) the amount of outstanding balances?",null,null,"IAS 24.17 (b)"]
[null,"(d) the terms and conditions of outstanding balances, including whether they are secured, and the nature of the consideration to be provided in settlement?",null,null,"IAS 24.17 (b) (i)"]
[null,"(e) details of any guarantees given or received in respect of outstanding balances?",null,null,"IAS 24.17 (b) (ii)"]
[null,"(f) provisions for doubtful debts related to the amount of outstanding balances?",null,null,"IAS 24.17 (c)"]
[null,"(g) the expense recognised during the period in respect of bad or doubtful debts due from related parties?",null,null,"IAS 24.17 (d)"]
[null,"(h) any other information about the transactions and outstanding balances necessary for an understanding of the potential effect of the relationship on the financial statements?",null,null,"IAS 24.17 "]
["H5.7","Have items of a similar nature been disclosed in aggregate (except where separate disclosure is necessary for an understanding of the effects of related party transactions on the financial statements of the entity)?",null,null,"IAS 24.22"]
[null,"Key Management Personnel",null,{"$f":"IF((AND(D181<>\"no\")),\"\",\"no\")","v":""}]
["H5.8","Has key management personnel compensation (i.e. all employee benefits) been disclosed: ",null,{"$f":"IF((AND(D182<>\"no\",D183<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) in total? ",null,null,"IAS 24.16"]
[null,"(b) for each of the following categories:",null,{"$f":"IF((AND(D184<>\"no\",D185<>\"no\",D186<>\"no\",D187<>\"no\",D188<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) short-term employee benefits?",null,null,"IAS 24.16 (a)\nIAS 19.23"]
[null,"(ii) post-employment benefits, including contributions to defined contribution plans ?",null,null,"IAS 24.16 (b)\nIAS 19.47\nIAS 19.124 (b)"]
[null,"(iii) other long-term benefits?",null,null,"IAS 24.16 (c)\nIAS 19.131"]
[null,"(iv) termination benefits?",null,null,"IAS 24.16 (d)\nIAS 19.143"]
[null,"(v) share-based payment?",null,null,"IAS 24.16 (e)"]
[null,"Note: disclosure of the compensation paid to management, expense allowances and similar items paid in the ordinary course of an entity’s operations should be satisfied by the disclosures made in the notes to the financial statements and in the remuneration report (see A1.24 - A1.27).",null,null,"FReM 5.4.57 d)"]
[null,"Reacquisition of Equity Instruments",null,{"$f":"IF((AND(D191<>\"no\")),\"\",\"no\")","v":""}]
["H5.9","Where the entity reacquires its own equity instruments from related parties, has this been disclosed in accordance with IAS 24 Related Party Disclosures?",null,null,"IAS 32.34"]
["H4","DIRECTORS' BENEFITS: ADVANCES, CREDIT AND GUARANTEES ",null,{"$f":"IF((AND(D193<>\"no\")),\"\",\"no\")","v":""}]
["H4.1","Has the following information been shown in the notes to the financial statements:",null,{"$f":"IF((AND(D194<>\"no\",D201<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the following details of any advances and credits granted by the entity to its senior managers:",null,{"$f":"IF((AND(D195<>\"no\",D196<>\"no\",D197<>\"no\",D198<>\"no\",D199<>\"no\",D200<>\"no\")),\"\",\"no\")","v":""},"CA § 413 (1) (a) and (2) (a)"]
[null,"(i) the amount of each advance or credit?",null,null,"CA § 413 (3) (a)"]
[null,"(ii) the total amounts of advances and credits granted by the entity to its senior managers?",null,null,"CA § 413 (5) (a)"]
[null,"(iii) an indication of the interest rate for each advance or credit?",null,null,"CA § 413 (3) (b)"]
[null,"(iv) the main conditions of each advance or credit?",null,null,"CA § 413 (3) (c)"]
[null,"(v) any amounts repaid on each advance or credit?",null,null,"CA § 413 (3) (d)"]
[null,"(vi) the total amounts repaid of advances and credits granted by the entity to its senior managers?",null,null,"CA § 413 (5) (b)"]
[null,"(b) the following details of guarantees of any kind entered into by the entity on behalf of its senior managers:",null,{"$f":"IF((AND(D202<>\"no\",D203<>\"no\",D204<>\"no\",D205<>\"no\",D206<>\"no\")),\"\",\"no\")","v":""},"CA § 413 (1) (b) and (2) (b)"]
[null,"(i) the main terms of each guarantee?",null,null,"CA § 413 (4) (a)"]
[null,"(ii) the amount of the maximum liability on each guarantee that may be incurred by the entity (or its subsidiary)?",null,null,"CA § 413 (4) (b)"]
[null,"(iii) the total amount of the maximum liabilities on guarantees that may be incurred by the entity (or its subsidiary)?",null,null,"CA § 413 (5) (c)"]
[null,"(iv) any amount paid and any liability incurred by the entity (or its subsidiary) for the purpose of fulfilling each guarantee (including any loss incurred by reason of enforcement of the guarantee)?",null,null,"CA § 413 (4) (c)"]
[null,"(v) the total amount paid and of the liabilities incurred by the entity (or its subsidiary) for the purpose of fulfilling the guarantees (including the losses incurred by reason of enforcement of the guarantee)?",null,null,"CA § 413 (5) (d)"]
[null,"Note (1): where the entity prepares consolidated accounts, the information should be presented in respect of the entity and any of its subsidiaries.",null,null,"CA § 413 (2) "]
[null,"Note (2): where the information required under Companies Act 2006 section 412 (directors' benefits: remuneration) as provided by Statutory Instrument 2008 No. 410 (SI 2008/410) Schedule 5, and under section 413 (H6.1 above) is readily ascertainable from other information given in the financial statements or in the remuneration report (see A1.24 to A1.27), that information need not be repeated in the notes to the financial statements.",null,null,"FReM 5.4.4 g) \nSI 2008/410 Sch 5 para 6 (2)"]
["H5","THIRD PARTY ASSETS",null,{"$f":"IF((AND(D210<>\"no\")),\"\",\"no\")","v":""}]
["H5.1","Where the entity holds assets for which it acts as custodian or trustee, but in which neither the entity nor government more generally has a direct beneficial interest, has the following information been disclosed:",null,{"$f":"IF((AND(D211<>\"no\",D212<>\"no\",D213<>\"no\",D215<>\"no\",D216<>\"no\",D217<>\"no\",D219<>\"no\",D220<>\"no\")),\"\",\"no\")","v":""},"FReM 5.4.58"]
[null,"(a) a brief statement about the capacity in which the entity acts that gives rise to third party assets?",null,null,"DY Note 26, NG Note 22"]
[null,"(b) a statement that the third party assets are not the entity's assets, and are not included in the financial statements?",null,null,"FReM 5.4.58 \nDY Note 26, NG Note 22"]
[null,"(c) for third party monetary assets (such as bank balance and monies on deposit) and listed securities, a statement of closing balances at the end of the reporting period?",null,null,"FReM 5.4.59 a)\nDY Note 26, NG Note 22"]
[null,"Note: for listed securities, the closing balance should be the total market value. ",null,null,"FReM 5.4.59 a)"]
[null,"(d) where significant and at the entity's discretion, further disclosures, including gross inflows and outflows in the year and the number and types of securities held?",null,null,"FReM 5.4.59 a)\nDY Note 26, NG Note 22"]
[null,"(e) for third party physical assets and unlisted securities, a narrative statement? ",null,null,"FReM 5.4.59 b)"]
[null,"(f) the number of third party physical assets held by asset category?",null,null,"DY Note 26, NG Note 22"]
[null,"Note: for physical assets, the note should provide information on the asset categories involved and give sufficient information to provide an understanding of the extent to which such third party assets are held.",null,null,"FReM 5.4.59 b)"]
[null,"(g) reference to where any additional information might be found about the activities giving rise to the third party assets?",null,null,"DY Note 26, NG Note 22"]
[null,"(h) for third party monies that are (incorrectly) held in public bank accounts, a commentary in the note on cash at bank and in hand, and in the disclosures above, the amount of third party monies held in the bank account?",null,null,"FReM 5.4.59 c) and 5.4.58"]
["H6","ENTITIES WITHIN THE DEPARTMENTAL BOUNDARY AND RELATED UNDERTAKINGS",null,{"$f":"IF((AND(D222<>\"no\",D232<>\"no\",D263<>\"no\")),\"\",\"no\")","v":""}]
[null,"Entities within the departmental boundary",null,{"$f":"IF((AND(D223<>\"no\",D224<>\"no\",D230<>\"no\")),\"\",\"no\")","v":""}]
["H6.1","For departments, has a list of entities within the accounting boundary been disclosed in a note to the financial statements?",null,null,"FReM 5.4.60"]
["H6.2","For departments, has the list of entities within the accounting boundary been analysed between:",null,{"$f":"IF((AND(D225<>\"no\",D226<>\"no\",D228<>\"no\",D229<>\"no\")),\"\",\"no\")","v":""},"FReM 5.4.60"]
[null,"(a) Supply financed executive agencies?"]
[null,"(b) executive NDPBs?"]
[null,"Note: this category should be rare.",null,null,"FReM 5.4.60"]
[null,"(c) non-executive NDPBs?"]
[null,"(d) other entities?"]
["H6.3","For departments, have references to where the annual reports and accounts (where appropriate) of the entities within the accounting boundary might be found been included? ",null,null,"DY Note 27"]
[null,"Note: this could be a statement that the annual reports and accounts are published separately, or a HC number or other reference.",null,null,"DY Note 27"]
[null,"Information about related undertakings",null,{"$f":"IF((AND(D234<>\"no\",D236<>\"no\",D246<>\"no\",D253<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: section 409 of the Companies Act requires the disclosure of information about related undertakings, including subsidiary undertakings, associated undertakings and joint ventures. However, the FReM states that the term “subsidiary undertakings” should be interpreted to mean those entities consolidated into the reporting entity’s financial statements and the term “related undertakings” should be interpreted to mean those entities outside the reporting boundary. In applying this, the disclosures in respect of subsidiary undertakings (i.e. subsidiaries, associates and joint ventures) required under section 409 of Companies Act 2006 are included in sections J1 and J2 of this guide, whilst the remaining disclosures required under section 409 are included in this section.",null,null,"FReM 5.4.4 c)"]
["H6.4","Has the information about related undertakings required by either \n    (a) Companies Act 2006 section 409 (as set out in Statutory \n          Instrument 2008 No. 410) or\n    (b) Companies Act 2006 section 410\nbeen provided?",null,null,"FReM 5.4.4 e)\nCA §§ 409 and 410\nSI 2008/410 Sch 4"]
[null,"Note: Companies Act 2006 section 410 may be applied where senior management consider that, because of the number of relevant undertakings, compliance with a provision of section 409 would result in excessive information being given in notes to the financial statements. Application of section 410 requires disclosure in respect of fewer undertakings, but this fact should itself be disclosed, and we would expect that the full information required under section 409 would be otherwise made available - see H8.9.",null,null,"CA § 410 (1) "]
[null,"Significant holdings in undertakings other than subsidiaries",null,{"$f":"IF((AND(D237<>\"no\")),\"\",\"no\")","v":""}]
["H6.5","Where the entity or group has a significant holding in an undertaking which is not a subsidiary, an associate or a joint venture, has the following information been disclosed for the undertaking:",null,{"$f":"IF((AND(D238<>\"no\",D239<>\"no\",D240<>\"no\",D241<>\"no\",D242<>\"no\",D243<>\"no\",D244<>\"no\")),\"\",\"no\")","v":""},"SI 2008/410 Sch 4 paras 4 (1), 14 (3) and 20"]
[null,"(a) its name?",null,null,"SI 2008/410 Sch 4 para 5 (1)"]
[null,"(b) where it is incorporated outside the UK, the country in which it is incorporated?",null,null,"SI 2008/410 Sch 4 para 5 (2) (a)"]
[null,"(c) where it is unincorporated, the address of its principal place of business?",null,null,"SI 2008/410 Sch 4 para 5 (2) (b)"]
[null,"(d) the identity of each class of shares held in it?",null,null,"SI 2008/410 Sch 4 para 5 (3) (a)"]
[null,"(e) the proportion of the nominal value of the shares of each class held in it?",null,null,"SI 2008/410 Sch 4 para 5 (3) (b)"]
[null,"(f) the aggregate amount of its capital and reserves at the end of the reporting period?",null,null,"SI 2008/410 Sch 4 para 6 (1) (a)"]
[null,"(g) its profit or loss for the reporting period?",null,null,"SI 2008/410 Sch 4 para 6 (1) (b)"]
[null,"Note: a holding is significant where it amounts to 20% or more of the nominal value of any class of shares in the undertaking, or the amount of the holding exceeds one-fifth of the amount of the entity's or group's assets.",null,null,"SI 2008/410 Sch 4 para 4 (2)"]
[null,"Membership of qualifying undertakings ",null,{"$f":"IF((AND(D247<>\"no\",D251<>\"no\")),\"\",\"no\")","v":""}]
["H6.6","Where the entity or group is a member of a qualifying undertaking, has the following information been disclosed:",null,{"$f":"IF((AND(D248<>\"no\",D249<>\"no\")),\"\",\"no\")","v":""},"SI 2008/410 Sch 4 paras 7 (1) and 21"]
[null,"(a) the name and legal form of the undertaking?",null,null,"SI 2008/410 Sch 4 para 7 (2) (a)"]
[null,"(b) the address of the undertaking's registered office or, where it does not have a registered office, its head office?",null,null,"SI 2008/410 Sch 4 para 7 (2) (b)"]
[null,"Note: for a definition of \"qualifying undertaking\", refer to SI 2008/410 Sch 4 para 7 (6).",null,null,"SI 2008/410 Sch 4 para 7 (6)"]
["H6.7","Where the undertaking is a qualifying partnership, has a statement that the latest accounts of the undertaking has been appended to the entity's or group's accounts, or of the name of at least one entity in whose group accounts the undertaking has been dealt with on a consolidated basis, been included?",null,null,"SI 2008/410 Sch 4 paras 7 (3) and 21"]
[null,"Note: for a definition of \"qualifying partnership\", refer to SI 2008/410 Sch 4 para 7 (6).",null,null,"SI 2008/410 Sch 4 para 7 (6)"]
[null,"Entity is a subsidiary ",null,{"$f":"IF((AND(D254<>\"no\")),\"\",\"no\")","v":""}]
["H6.8","Where the entity is itself a subsidiary, has the following information been disclosed:",null,{"$f":"IF((AND(D255<>\"no\",D256<>\"no\",D257<>\"no\",D258<>\"no\",D259<>\"no\",D260<>\"no\",D261<>\"no\",D262<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the name of its parent entity?",null,null,"SI 2008/410 Sch 4 para 8 (2)"]
[null,"(b) where appropriate, the name of its ultimate parent entity?",null,null,"SI 2008/410 Sch 4 para 9 (1) and (2)"]
[null,"(c) where the parent entity is incorporated outside the UK, the country in which it is incorporated?",null,null,"SI 2008/410 Sch 4 para 8 (3) (a)"]
[null,"(d) where the ultimate parent entity is incorporated outside the UK, the country in which it is incorporated?",null,null,"SI 2008/410 Sch 4 para 9 (3) "]
[null,"(e) where the parent entity is unincorporated, the address of its principal place of business?",null,null,"SI 2008/410 Sch 4 para 8 (3) (b)"]
[null,"(f) the largest group of entities for which group accounts are drawn up and of which the entity is a member?",null,null,"SI 2008/410 Sch 4 para 8 (1) (a)"]
[null,"(g) the smallest group of entities for which group accounts are drawn up and of which the entity is a member?",null,null,"SI 2008/410 Sch 4 para 8 (1) (b)"]
[null,"(h) how copies of these accounts can be obtained?",null,null,"SI 2008/410 Sch 4 para 8 (4)"]
[null,"Application of Companies Act 2006 section 410",null,{"$f":"IF((AND(D264<>\"no\")),\"\",\"no\")","v":""}]
["H6.9","Where Companies Act 2006 section 410 has been applied to a provision of section 409:",null,{"$f":"IF((AND(D265<>\"no\",D268<>\"no\",D269<>\"no\")),\"\",\"no\")","v":""},"CA § 410 (1) "]
[null,"(a) has the information required by that provision been disclosed in respect of:",null,{"$f":"IF((AND(D266<>\"no\",D267<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) undertakings whose results or financial position, in the opinion of senior management, principally affected the figures shown in the financial statements?",null,null,"CA § 410 (2) (a) "]
[null,"(ii) where group accounts have been prepared, undertakings excluded from consolidation under Companies Act 2006 section 405 (3)?",null,null,"CA § 410 (2) (b) "]
[null,"(b) has a statement that the information is given only in respect of the undertakings as identified in accordance with CA section 410 (2) (a) or (b) been included?",null,null,"CA § 410 (3) (a) "]
[null,"(c) has the full information (both that which is disclosed in the notes and that which is not) been otherwise made available?",null,null,"CA § 410 (3) (b) "]
[null,"Note: section 410 (3) requires that the full information is annexed to the entity's next annual return (i.e. as delivered to the registrar). As this does not apply to entities covered by this guide, we have interpreted this requirement as above. We would also expect that the statement given under I8.9 (b) refers to where the full information can be obtained. ",null,null,"CA § 410 (3)"]
["H7","EVENTS AFTER THE REPORTING PERIOD",null,{"$f":"IF((AND(D272<>\"no\",D278<>\"no\",D281<>\"no\")),\"\",\"no\")","v":""}]
[null,"Date of authorisation for issue",null,{"$f":"IF((AND(D273<>\"no\",D275<>\"no\",D277<>\"no\")),\"\",\"no\")","v":""}]
["H7.1","Has the date when the financial statements were authorized for issue and who gave that authorization been disclosed?",null,null,"IAS 10.17"]
[null,"Note: the date of the Accounting Officer's authorisation for issue of the financial statements of the entities covered by the FReM is normally the same as the date of the Certificate and Report of the Comptroller and Auditor General.",null,null,"FReM 5.4.24 b)"]
["H7.2","Where appropriate (e.g. departmental resource accounts), has the date of authorisation for issue been printed on the frontispiece of the Annual Report and Accounts, below the title of the accounts and above the date on which the accounts were ordered to be printed? ",null,null,"FReM 5.4.24 b)"]
[null,"Note: the statement should read: “the Accounting Officer authorised these financial statements for issue on [insert date of issue]”.",null,null,"FReM 5.4.24 b)"]
["H7.3","Where the entity's owners or others has the power to amend the financial statements after issue, has this fact been disclosed?",null,null,"IAS 10.17"]
[null,"Updating disclosure about conditions at the end of the reporting period",null,{"$f":"IF((AND(D279<>\"no\")),\"\",\"no\")","v":""}]
["H7.4","Where the entity has received information after the reporting period about conditions that existed at the end of the reporting period, have the disclosures that relate to these conditions been updated in the light of the new information? ",null,null,"IAS 10.19"]
[null,"Note: see also A1.4 (f)."]
[null,"Disclosure of non-adjusting events after the reporting period",null,{"$f":"IF((AND(D282<>\"no\")),\"\",\"no\")","v":""}]
["H7.5","Where non-adjusting events after the reporting period could influence the economic decisions that users take on the basis of the financial statements, has the entity disclosed the following for each material category of non-adjusting event after the reporting period:",null,{"$f":"IF((AND(D283<>\"no\",D284<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the nature of the event?",null,null,"IAS 10.21 (a)"]
[null,"(b) an estimate of its financial effect, or a statement that such an estimate cannot be made?",null,null,"IAS 10.21 (b)"]
[null,"Note (1): examples of non-adjusting events after the reporting period that would generally result in disclosure are given in IAS 10.22.",null,null,"IAS 10.22"]
[null,"Note (2): see also A1.4 (f) and A1.5 (h)."]

{"sheet":"I - Consolidated FS","index":10,"n_rows":123,"n_cols":13,"rows_kept":123,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'B - Presentation & Policies'!B1","v":"FReM DISCLOSURE GUIDE 2011-12"},"Subsection applicable?","Response","Ref","Comments/links",null,null,null,null,null,null,"yes"]
[null,"SECTION I: CONSOLIDATED FINANCIAL STATEMENTS (INCLUDING ASSOCIATES AND JOINT VENTURES) ",null,{"$f":"IF((AND(D4<>\"no\",D101<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,null,null,"no"]
[null,"Note: IAS 27 Consolidated and Separate Financial Statements, IAS 28 Investments in Associates and IAS 31 Investments in Joint Ventures apply to all entities covered by the FReM except that for departments, the entities to be accounted for as subsidiaries, associates or joint ventures differ from those prescribed by the IFRSs. The applicability of IASs 27, 28 and 31 to departmental resource accounts is set out in FReM 4.2.2 - 4.2.5, and 4.2.12 - 4.2.13 (see B2.19).",null,null,"FReM 4.2.2 - 4.2.5 and 4.2.12 - 4.2.13"]
["I1","CONSOLIDATED FINANCIAL STATEMENTS ",null,{"$f":"IF((AND(D5<>\"no\",D25<>\"no\",D55<>\"no\",D78<>\"no\",D99<>\"no\")),\"\",\"no\")","v":""}]
[null,"Presentation of consolidated financial statements",null,{"$f":"IF((AND(D6<>\"no\",D8<>\"no\",D17<>\"no\",D20<>\"no\",D23<>\"no\")),\"\",\"no\")","v":""}]
["I1.1","Where the entity is a parent entity (except where it is a parent entity as described in IAS 27.10), have consolidated financial statements been presented?",null,null,"IAS 27.9"]
[null,"Note: a parent entity need not present consolidated financial statements if and only if:\n(a) the parent entity is itself a wholly-owned subsidiary, or is a partially-owned subsidiary of another entity and its other owners, including those not otherwise entitled to vote, have been informed about, and do not object to, the parent entity not presenting consolidated financial statements;\n(b) the parent entity's debt or equity instruments are not traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local and regional markets);\n(c) the parent entity did not file, nor is it in the process of filing, its financial statements with a securities commission or other regulatory organisation for the purpose of issuing any class of instruments in a public market; and\n(d) the ultimate or any intermediate parent of the parent entity produces consolidated financial statements available for public use that comply with IFRSs.",null,null,"IAS 27.10"]
[null,"Inclusion of subsidiaries and presumption of control",null,{"$f":"IF((AND(D9<>\"no\",D15<>\"no\",D16<>\"no\")),\"\",\"no\")","v":""}]
["I1.2","Where consolidated financial statements have been prepared, has the following information been disclosed for each subsidiary:",null,{"$f":"IF((AND(D10<>\"no\",D12<>\"no\",D11<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) that the subsidiary has been included in the consolidated financial statements?",null,null,"SI 2008/410 Sch 4 para 16 (2)"]
[null,"(b) where the subsidiary has not been included in the consolidated financial statements, the reasons for its exclusion (see also I1.4)?",null,null,"SI 2008/410 Sch 4 para 16 (2)"]
[null,"(c) the particular conditions under which the subsidiary is deemed to be a subsidiary?",null,null,"SI 2008/410 Sch 4 para 16 (3)"]
[null,"Note (1): the conditions under which an undertaking may be deemed to be a subsidiary are set out in CA § 1162 (2) and (4).",null,null,"CA § 1162 (2) and (4) "]
[null,"Note (2): this information need not be given where the particular condition is that the parent entity holds of a majority of the voting rights in the subsidiary (CA § 1162 (2) (a)), and it holds the same proportion of shares as of voting rights.",null,null,"SI 2008/410 Sch 4 para 16 (3)"]
["I1.3","Where the parent entity does not own, directly or indirectly through subsidiaries, more than half of the voting power in a subsidiary, has the nature of the relationship between the parent entity and the subsidiary been disclosed?",null,null,"IAS 27.41 (a)"]
["I1.4","Where appropriate, have the reasons why the ownership by the parent entity, directly or indirectly through subsidiaries, of more than half of the voting or potential voting power of a subsidiary does not constitute control been disclosed (see also I1.2 (b))?",null,null,"IAS 27.41 (b)"]
[null,"Presumption of significant influence",null,{"$f":"IF((AND(D19<>\"no\",D18<>\"no\")),\"\",\"no\")","v":""}]
["I1.5","Where the entity holds, directly or indirectly through subsidiaries, less than 20 per cent of the voting or potential voting power of an associate, but it is concluded that the entity has significant influence (i.e. the presumption that the entity does not have significant influence is overcome), have the reasons for this conclusion been disclosed?",null,null,"IAS 28.37 (c)"]
["I1.6","Where the entity holds, directly or indirectly through subsidiaries, 20 per cent or more of the voting or potential voting power of an associate but it is concluded that it does not have significant influence (i.e. the presumption that the entity has significant influence is overcome), have the reasons for this conclusion been disclosed?",null,null,"IAS 28.37 (d)"]
[null,"Different reporting date or period",null,{"$f":"IF((AND(D21<>\"no\")),\"\",\"no\")","v":""}]
["I1.7","Where the financial statements of a subsidiary, associate or joint venture have been consolidated, but have a date or period that is different from that of the reporting entity, has the end of the reporting period of the financial statements of the subsidiary, associate or joint venture, and the reason for using a different date or different period, been disclosed?",null,null,"IAS 27.41 (c)\nIAS 28.37 (e)\nSI 2008/410 Sch 4 para 18 (2)"]
[null,"Note: for departments, the financial statements of all entities whose results are to be consolidated will generally have the same reporting dates and periods, but where there are differences, the relevant authority should be consulted.",null,null,"FReM 4.2.5"]
[null,"Significant restrictions",null,{"$f":"IF((AND(D24<>\"no\")),\"\",\"no\")","v":""}]
["I1.8","Has the nature and extent of any significant restrictions (e.g. resulting from borrowing arrangements or regulatory requirements) on the ability of subsidiaries or associates to transfer funds to the reporting entity in the form of cash dividends or to repay loans or advances been disclosed?",null,null,"IAS 27.41 (d)\nIAS 28.37 (f)"]
[null,"Subsidiaries",null,{"$f":"IF((AND(D26<>\"no\",D30<>\"no\",D40<>\"no\",D45<>\"no\",D51<>\"no\")),\"\",\"no\")","v":""}]
["I1.9","Has the following information been disclosed for each subsidiary of the entity:",null,{"$f":"IF((AND(D27<>\"no\",D28<>\"no\",D29<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the name of the subsidiary?",null,null,"SI 2008/410 Sch 4 para 1 (2) "]
[null,"(b) where the subsidiary is incorporated outside the UK, the country in which it is incorporated?",null,null,"SI 2008/410 Sch 4 para 1 (3) (a) "]
[null,"(c) where the subsidiary is unincorporated, the address of its principal place of business?",null,null,"SI 2008/410 Sch 4 para 1 (3) (b)"]
["I1.10","Where consolidated financial statements have been prepared, has the following information been disclosed for each subsidiary:",null,{"$f":"IF((AND(D31<>\"no\",D32<>\"no\",D33<>\"no\",D36<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the aggregate amount of the subsidiary's capital and reserves at the end of the reporting period?",null,null,"SI 2008/410 Sch 4 paras 16 (1) and  2 (1) (a)"]
[null,"(b) its profit or loss for the reporting period?",null,null,"SI 2008/410 Sch 4 paras 16 (1) and 2 (1) (b)"]
[null,"(c) the identity of each class of shares in the subsidiary held by:",null,{"$f":"IF((AND(D34<>\"no\",D35<>\"no\")),\"\",\"no\")","v":""},"SI 2008/410 Sch 4 paras 17 (2) (a) and (1)"]
[null,"(i) the parent entity? "]
[null,"(ii) the group? "]
[null,"(d) the proportion of the nominal value of the shares of each class held by:",null,{"$f":"IF((AND(D37<>\"no\",D38<>\"no\")),\"\",\"no\")","v":""},"SI 2008/410 Sch 4 paras 17 (2) (b) and (1) "]
[null,"(i) the parent entity? "]
[null,"(ii) the group? "]
[null,"Note: the information in I1.10 (c) and (d) must be shown separately where there are differences between the parent entity's and the group's holdings. ",null,null,"SI 2008/410 Sch 4 para 17 (1)"]
[null,"Subsidiaries not included in consolidation",null,{"$f":"IF((AND(D41<>\"no\")),\"\",\"no\")","v":""}]
["I1.11","Where a subsidiary has not been included in the consolidated financial statements, has the following information been disclosed:",null,{"$f":"IF((AND(D42<>\"no\",D43<>\"no\")),\"\",\"no\")","v":""},"SI 2008/410 Sch 4 para 14 (2)"]
[null,"(a) the aggregate amount of the subsidiary's capital and reserves at the end of the reporting period?",null,null,"SI 2008/410 Sch 4 para 2 (1) (a)"]
[null,"(b) the subsidiary's profit or loss for the reporting period?",null,null,"SI 2008/410 Sch 4 para 2 (1) (b)"]
[null,"Note: this information need not be disclosed where the investment in the subsidiary is included in the financial statements by way of the equity method of valuation.",null,null,"SI 2008/410 Sch 4 para 2 (3) "]
[null,"Subsidiaries' shareholdings in the parent entity",null,{"$f":"IF((AND(D46<>\"no\")),\"\",\"no\")","v":""}]
["I1.12","Where subsidiaries hold shares in the parent entity (or shares in the parent entity are held on their behalf), has the following information on these shares been disclosed: ",null,{"$f":"IF((AND(D47<>\"no\",D48<>\"no\",D49<>\"no\")),\"\",\"no\")","v":""},"SI 2008/410 Sch 4 para 3 (1)"]
[null,"(a) the number?"]
[null,"(b) a description?"]
[null,"(c) the amount?"]
[null,"Note: this information is not required where the shares are held by the subsidiary as personal representative or as trustee (except where the entity, or any of its subsidiaries, is beneficially interested under the trust, not including where that interest is by way of security for a transaction in the ordinary course of business). ",null,null,"SI 2008/410 Sch 4 para 3 (2) - (5), paras 24 - 27, and para 14 (4)"]
[null,"Non-controlling interests",null,{"$f":"IF((AND(D53<>\"no\",D52<>\"no\")),\"\",\"no\")","v":""}]
["I1.13","Have non-controlling interests been presented in the consolidated statement of financial position within equity, separately from the parent entity shareholders' equity?",null,null,"IAS 27.27"]
["I1.14","Have profit or loss and each component of other comprehensive income been attributed to the owners of the parent and to the non-controlling interests?",null,null,"IAS 27.28"]
[null,"Note: total comprehensive income should be attributed to the owners of the parent and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. ",null,null,"IAS 27.28"]
[null,"Investments in associates",null,{"$f":"IF((AND(D56<>\"no\",D68<>\"no\",D69<>\"no\",D70<>\"no\",D71<>\"no\",D75<>\"no\")),\"\",\"no\")","v":""}]
["I1.15","Has the following information been disclosed for each associate (or \"associated undertaking\") of the entity:",null,{"$f":"IF((AND(D57<>\"no\",D58<>\"no\",D59<>\"no\",D60<>\"no\",D63<>\"no\",D66<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the name of the associate?",null,null,"SI 2008/410 Sch 4 para 19 (2)"]
[null,"(b) where the associate is incorporated outside the UK, the country in which it is incorporated?",null,null,"SI 2008/410 Sch 4 para 19 (3) (a)"]
[null,"(c) where the associate is unincorporated, the address of its principal place of business?",null,null,"SI 2008/410 Sch 4 para 19 (3) (b)"]
[null,"(d) the identity of each class of shares in the associate held by:",null,{"$f":"IF((AND(D61<>\"no\",D62<>\"no\")),\"\",\"no\")","v":""},"SI 2008/410 Sch 4 paras 19 (5) (a) and (4)"]
[null,"(i) the parent entity? "]
[null,"(ii) the group? "]
[null,"(e) the proportion of the nominal value of the shares of each class held by:",null,{"$f":"IF((AND(D64<>\"no\",D65<>\"no\")),\"\",\"no\")","v":""},"SI 2008/410 Sch 4 paras 19 (5) (b) and (4)"]
[null,"(i) the parent entity? "]
[null,"(ii) the group? "]
[null,"(f) where there are published price quotations, the fair value of the investments in the associate?",null,null,"IAS 28.37 (a)"]
[null,"Note: for the meaning of associate (or “associated undertaking”) in the context of the Companies Act, refer to SI 2008/410 Sch 6 para 19.",null,null,"SI 2008/410 Sch 4 para 19 (6)"]
["I1.16","Has summarised financial information of associates, including the aggregated amounts of assets, liabilities, revenues and profit or loss, been disclosed?",null,null,"IAS 28.37 (b)"]
["I1.17","Where the entity has discontinued recognition of its share of losses of an associate, has the unrecognised share of losses of an associate, both for the period and cumulatively, been disclosed?",null,null,"IAS 28.37 (g)"]
["I1.18","Have investments in associates accounted for using the equity method been classified as non-current assets?",null,null,"IAS 28.38"]
["I1.19","Has the following been separately disclosed:",null,{"$f":"IF((AND(D72<>\"no\",D73<>\"no\",D74<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) the entity's share of the profit or loss of associates accounted for using the equity method?",null,null,"IAS 28.38"]
[null,"(b) the carrying amount of those investments?",null,null,"IAS 28.38"]
[null,"(c) the entity's share of any discontinued operations of such associates?",null,null,"IAS 28.38"]
[null,"Associates not accounted for using the equity method",null,{"$f":"IF((AND(D76<>\"no\",D77<>\"no\")),\"\",\"no\")","v":""}]
["I1.20","Has the fact that an associate is not accounted for using the equity method in accordance with IAS 28.13 been disclosed?",null,null,"IAS 28.37 (h)"]
["I1.21","Has summarised financial information of associates (either individually or in groups) that are not accounted for using the equity method, including the amounts of total assets, total liabilities, revenues and profit or loss, been disclosed?",null,null,"IAS 28.37 (i)"]
[null,"Interests in joint ventures",null,{"$f":"IF((AND(D79<>\"no\",D83<>\"no\",D84<>\"no\",D85<>\"no\",D88<>\"no\",D95<>\"no\")),\"\",\"no\")","v":""}]
["I1.22","Has the following information been disclosed for each joint venture of the entity:",null,{"$f":"IF((AND(D82<>\"no\",D81<>\"no\",D80<>\"no\")),\"\",\"no\")","v":""},"IAS 31.56"]
[null,"(a) the name and a description of the joint venture?",null,null,"SI 2008/410 Sch 4 para 18 (1) (a)"]
[null,"(b) the address of the joint venture's principal place of business?",null,null,"SI 2008/410 Sch 4 para 18 (1) (b)"]
[null,"(c) the factors on which joint management of the joint venture is based?",null,null,"SI 2008/410 Sch 4 para 18 (1) (c)"]
["I1.23","Has the proportion of ownership interest held by the entity (including its subsidiaries and associates) in its joint ventures been disclosed?",null,null,"IAS 31.56\nSI 2008/410 Sch 4 para 18 (1) (d)"]
["I1.24","Has the method the entity uses to recognise its interests in joint ventures been disclosed?",null,null,"IAS 31.57"]
["I1.25","Where interest in a joint venture is accounted for using proportionate consolidation, has either of the following reporting formats been used:\n    a) combining the entity's share of each of the assets, liabilities, \n         income and expenses of the joint venture with the similar \n         items, line by line, in its own financial statements; or\n    b) including separate line items for the entity's share of the \n        assets, liabilities, income and expenses of the joint venture in \n        its own financial statements?",null,null,"IAS 31.30\nIAS 31.34\nSI 2008/410 Sch 6 para 18"]
[null,"Note (1): both these reporting formats result in the reporting of identical amounts of profit or loss and of each major classification of assets, liabilities, income and expenses.",null,null,"IAS 31.34"]
[null,"Note (2): it is inappropriate to offset any assets or liabilities by the deduction of other liabilities or assets, or any income or expenses by the deduction of other expenses or income, except where a legal right of set-off exists and the offsetting represents the expectation as to the realisation of the asset or the settlement of the liability.",null,null,"IAS 31.35"]
["I1.26","Where an entity recognises its interests in joint ventures using the line-by-line reporting format for proportionate consolidation (see I1.25 a)) or using the equity method, has the aggregate amounts related to its interests in joint ventures of the following been disclosed: ",null,{"$f":"IF((AND(D89<>\"no\",D90<>\"no\",D91<>\"no\",D92<>\"no\",D93<>\"no\",D94<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) current assets?",null,null,"IAS 31.56"]
[null,"(b) long-term assets?",null,null,"IAS 31.56"]
[null,"(c) current liabilities?",null,null,"IAS 31.56"]
[null,"(d) long-term liabilities?",null,null,"IAS 31.56"]
[null,"(e) income?",null,null,"IAS 31.56"]
[null,"(f) expenses?",null,null,"IAS 31.56"]
[null,"Commitments",null,{"$f":"IF((AND(D96<>\"no\")),\"\",\"no\")","v":""}]
["I1.27","Has the aggregate amount of the following commitments in respect of the entity's interests in joint ventures been separately disclosed from other commitments:",null,{"$f":"IF((AND(D97<>\"no\",D98<>\"no\")),\"\",\"no\")","v":""}]
[null,"a) any capital commitments of the entity in relation to its interests in joint ventures and its share in the capital commitments that have been incurred jointly with other participants in the joint ventures?",null,null,"IAS 31.55 (a)"]
[null,"(b) the entity's share of the capital commitments of the joint ventures themselves?",null,null,"IAS 31.55 (b)"]
[null,"Reclassification of investment in associate or joint venture ",null,{"$f":"IF((AND(D100<>\"no\")),\"\",\"no\")","v":""}]
["I1.28","Where an investment in an associate or an interest in a joint venture previously classified as held for sale no longer meets the criteria to be so classified, and thus is accounted for using the equity method or proportionate consolidation as from the date of its classification as held for sale, have the financial statements for the periods since classification as held for sale been amended accordingly?",null,null,"IAS 28.15\nIAS 31.43"]
["I2","SEPARATE FINANCIAL STATEMENTS ",null,{"$f":"IF((AND(D102<>\"no\",D112<>\"no\")),\"\",\"no\")","v":""}]
[null,"Entity prepares separate financial statements in addition to consolidated financial statements",null,{"$f":"IF((AND(D103<>\"no\",D111<>\"no\")),\"\",\"no\")","v":""}]
["I2.1","Where the entity is a parent entity (other than a parent entity covered by IAS 27.42), or has an interest in a joint venture or an investment in an associate, and where it prepares separate financial statements in addition to its consolidated financial statements, has the following been disclosed in the separate financial statements:",null,{"$f":"IF((AND(D104<>\"no\",D105<>\"no\",D110<>\"no\")),\"\",\"no\")","v":""},"IAS 28.35\nIAS 31.46"]
[null,"(a) the fact that the statements are separate financial statements and the reasons why those statements are prepared (where not required by law)?",null,null,"IAS 27.43 (a)"]
[null,"(b) a list of significant investments in subsidiaries, joint ventures and associates, including:",null,{"$f":"IF((AND(D106<>\"no\",D107<>\"no\",D108<>\"no\",D109<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the name?",null,null,"IAS 27.43 (b)"]
[null,"(ii) country of incorporation or residence?",null,null,"IAS 27.43 (b)"]
[null,"(III) proportion of ownership interest?",null,null,"IAS 27.43 (b)"]
[null,"(iv) where different, proportion of voting power held?",null,null,"IAS 27.43 (b)"]
[null,"(c) a description of the method used to account for the investments listed under IAS 27.43 (b) (i.e. I2.1 (b))?",null,null,"IAS 27.43 (c)"]
["I2.2","Have the separate financial statements referred to in IAS 27.43 (I2.1) identified the consolidated financial statements prepared in accordance with IAS 27.9, IAS 28 Investments in Associates and IAS 31 Interests in Joint Ventures to which they relate?",null,null,"IAS 27.43"]
[null,"Entity not required to prepare consolidated financial statements",null,{"$f":"IF((AND(D113<>\"no\")),\"\",\"no\")","v":""}]
["I2.3","Where the entity is a parent entity (or has an interest in a joint venture or an investment in an associate) that, having elected in accordance with IAS 27.10 not to prepare consolidated financial statements, has prepared separate financial statements, has the following been disclosed:",null,{"$f":"IF((AND(D114<>\"no\",D115<>\"no\",D116<>\"no\",D117<>\"no\",D122<>\"no\")),\"\",\"no\")","v":""},"IAS 27.11\nIAS 28.35\nIAS 31.46"]
[null,"(a) the fact that the financial statements are separate financial statements and that the exemption from consolidation has been used?",null,null,"IAS 27.42 (a)"]
[null,"(b) the name and country of incorporation or residence of the entity whose consolidated financial statements that comply with IFRSs have been produced for public use?",null,null,"IAS 27.42 (a)"]
[null,"(c) the address where those consolidated financial statements can be obtained?",null,null,"IAS 27.42 (a)"]
[null,"(d) a list of significant investments in subsidiaries, joint ventures and associates, including: ",null,{"$f":"IF((AND(D118<>\"no\",D119<>\"no\",D120<>\"no\",D121<>\"no\")),\"\",\"no\")","v":""},"IAS 27.42 (b)"]
[null,"(i) the name?",null,null,"IAS 27.42 (b)"]
[null,"(ii) country of incorporation or residence?",null,null,"IAS 27.42 (b)"]
[null,"(III) proportion of ownership interest?",null,null,"IAS 27.42 (b)"]
[null,"(iv) where different, proportion of voting power held?",null,null,"IAS 27.42 (b)"]
[null,"(e) a description of the method used to account for the investments listed under IAS 27.42 (b) (i.e. I2.3 (d))?",null,null,"IAS 27.42 (c)"]
[null,"Note: SI 2008/410 Sch 4 paras 10 - 13 set out additional disclosures required where the entity is not required to prepare consolidated financial statements. As these circumstances are highly unlikely to apply to entities covered by this guide, the requirements are not reproduced here. ",null,null,"SI 2008/410 Sch 4 paras 10 - 13"]

{"sheet":"J - Bus Comb","index":11,"n_rows":81,"n_cols":13,"rows_kept":81,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'B - Presentation & Policies'!B1","v":"FReM DISCLOSURE GUIDE 2011-12"},"Subsection applicable?","Response","Ref","Comments/links",null,null,null,null,null,null,"yes"]
[null,"SECTION J: BUSINESS COMBINATIONS",null,{"$f":"IF((AND(D5<>\"no\",D58<>\"no\",D80<>\"no\")),\"\",\"no\")","v":""},null,null,null,null,null,null,null,null,"no"]
[null,"Note (1): whether a transaction or other event is a business combination should be determined by applying the definition in IFRS 3, which requires that the assets acquired and liabilities assumed constitute a business.",null,null,"IFRS 3.3"]
[null,"Note (2): where a business combination (an acquisition or merger) is part of machinery of government changes, the accounting and disclosure requirements of FReM 4.2.21 - 4.2.22 should be followed (see B2.22). IFRS 3 should be applied to all combinations involving an entity or entities within the public sector with an entity outside the sector.",null,null,"FReM 4.2.15 and 16"]
[null,"The nature and financial effect of business combinations effected during the period and after the reporting period",null,{"$f":"IF((AND(D6<>\"no\",D52<>\"no\",D55<>\"no\")),\"\",\"no\")","v":""}]
["J1.1","Has information been disclosed that enables users of the financial statements to evaluate the nature and financial effect of business combinations that were effected during the current reporting period and after the end of the reporting period but before the financial statements are authorised for issue, including the following information for each business combination:",null,{"$f":"IF((AND(D7<>\"no\",D8<>\"no\",D9<>\"no\",D10<>\"no\",D11<>\"no\",D12<>\"no\",D17<>\"no\",D22<>\"no\",D26<>\"no\",D27<>\"no\",D28<>\"no\",D31<>\"no\",D32<>\"no\",D40<>\"no\",D43<>\"no\",D46<>\"no\",D49<>\"no\",D50<>\"no\")),\"\",\"no\")","v":""},"IFRS 3.59 and 3.60"]
[null,"(a) the name and a description of the acquiree?",null,null,"IFRS 3.B64 (a)"]
[null,"(b) the acquisition date?",null,null,"IFRS 3.B64 (b)"]
[null,"(c) the percentage of voting equity instruments acquired?",null,null,"IFRS 3.B64 (c)"]
[null,"(d) the primary reasons for the business combination and a description of how the acquirer obtained control of the acquiree?",null,null,"IFRS 3.B64 (d)"]
[null,"(e) a qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors?",null,null,"IFRS 3.B64 (e)"]
[null,"(f) the acquisition-date fair value of the total consideration transferred and the acquisition-date fair value of each major class of consideration, such as:",null,{"$f":"IF((AND(D15<>\"no\",D16<>\"no\",D13<>\"no\",D14<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) cash?",null,null,"IFRS 3.B64 (f) (i)"]
[null,"(ii) other tangible or intangible assets, including a business or subsidiary of the acquirer?",null,null,"IFRS 3.B64 (f) (ii)"]
[null,"(iii) liabilities incurred, for example, a liability for contingent consideration?",null,null,"IFRS 3.B64 (f) (iii)"]
[null,"(iv) equity interests of the acquirer, including the number of instruments or interests issued or issuable and the method of determining the fair value of those instruments or interests?",null,null,"IFRS 3.B64 (f) (iv)"]
[null,"(g) for contingent consideration arrangements and indemnification assets:",null,{"$f":"IF((AND(D20<>\"no\",D21<>\"no\",D18<>\"no\",D19<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the amount recognised as of the acquisition date?",null,null,"IFRS 3.B64 (g) (i)"]
[null,"(ii) a description of the arrangement and the basis for determining the amount of the payment?",null,null,"IFRS 3.B64 (g) (ii)"]
[null,"(iii) an estimate of the range of outcomes (undiscounted) or, if a range cannot be estimated, that fact and the reasons why a range cannot be estimated. ",null,null,"IFRS 3.B64 (g) (iii)"]
[null,"(iv) where the maximum amount of the payment is unlimited, that fact?",null,null,"IFRS 3.B64 (g) (iii)"]
[null,"(h) for acquired receivables (provided by major class of receivable, such as loans, direct finance leases and any other class of receivables):",null,{"$f":"IF((AND(D23<>\"no\",D24<>\"no\",D25<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the fair value of the receivables?",null,null,"IFRS 3.B64 (h) (i)"]
[null,"(ii) the gross contractual amounts receivable?",null,null,"IFRS 3.B64 (h) (ii)"]
[null,"(iii) the best estimate at the acquisition date of the contractual cash flows not expected to be collected?",null,null,"IFRS 3.B64 (h) (iii)"]
[null,"(i) the amounts recognised as of the acquisition date for each major class of assets acquired and liabilities assumed?",null,null,"IFRS 3.B64 (i)"]
[null,"(j) for each contingent liability recognised in accordance with IFRS 3.23, the information required in IAS 37.85? ",null,null,"IFRS 3.B64 (j)"]
[null,"(k) where a contingent liability is not recognised because its fair value cannot be measured reliably:",null,{"$f":"IF((AND(D29<>\"no\",D30<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the information required by IAS 37.86?",null,null,"IFRS 3.B64 (j) (i)"]
[null,"(ii) the reasons why the liability cannot be measured reliably?",null,null,"IFRS 3.B64 (j) (ii)"]
[null,"(l) the total amount of goodwill that is expected to be deductible for tax purposes?",null,null,"IFRS 3.B64 (k)"]
[null,"(m) for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in the business combination in accordance with IFRS 3.51:",null,{"$f":"IF((AND(D35<>\"no\",D36<>\"no\",D33<>\"no\",D34<>\"no\",D37<>\"no\",D38<>\"no\",D39<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) a description of each transaction?",null,null,"IFRS 3.B64 (l) (i)"]
[null,"(ii) how the acquirer accounted for each transaction?",null,null,"IFRS 3.B64 (l) (ii)"]
[null,"(iii) the amounts recognised for each transaction and the line item in the financial statements in which each amount is recognised?",null,null,"IFRS 3.B64 (l) (iii)"]
[null,"(iv) where the transaction is the effective settlement of a pre-existing relationship, the method used to determine the settlement amount?",null,null,"IFRS 3.B64 (l) (iv)"]
[null,"(v) the amount of acquisition-related costs and the line item or items in the statement of comprehensive income in which the costs are recognised?",null,null,"IFRS 3.B64 (m)"]
[null,"(vi) the amount of those costs recognised as an expense and the line item or items in the statement of comprehensive income in which the costs are recognised?",null,null,"IFRS 3.B64 (m)"]
[null,"(vii) the amount of any issue costs not recognised as an expense and how they were recognised?",null,null,"IFRS 3.B64 (m)"]
[null,"(n) in a bargain purchase (see IFRS 3.34 to 3.36):",null,{"$f":"IF((AND(D41<>\"no\",D42<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the amount of any gain recognised in accordance with IFRS 3.34 and the line item in the statement of comprehensive income in which the gain is recognised?",null,null,"IFRS 3.B64 (n) (i)"]
[null,"(ii) a description of the reasons why the transaction resulted in a gain?",null,null,"IFRS 3.B64 (n) (ii)"]
[null,"(o) for each business combination in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date:",null,{"$f":"IF((AND(D44<>\"no\",D45<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the amount of the non-controlling interest in the acquiree recognised at the acquisition date and the measurement basis for that amount?",null,null,"IFRS 3.B64 (o) (i)"]
[null,"(ii) for each non-controlling interest in an acquiree measured at fair value, the valuation techniques and key model inputs used for determining that value?",null,null,"IFRS 3.B64 (o) (ii)"]
[null,"(p) in a business combination achieved in stages:",null,{"$f":"IF((AND(D47<>\"no\",D48<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the acquisition-date fair value of the equity interest in the acquiree held by the acquirer immediately before the acquisition date?",null,null,"IFRS 3.B64 (p) (i)"]
[null,"(ii) the amount of any gain or loss recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination (see IFRS 3.42) and the line item in the statement of comprehensive income in which that gain or loss is recognised?",null,null,"IFRS 3.B64 (p) (ii)"]
[null,"(q) the amounts of revenue and profit or loss of the acquiree since the acquisition date included in the consolidated statement of comprehensive income for the reporting period?",null,null,"IFRS 3.B64 (q) (i)"]
[null,"(r) the revenue and profit or loss of the combined entity for the current reporting period as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period?",null,null,"IFRS 3.B64 (q) (ii)"]
[null,"Note: the information required by IFRS 3.B64 (e) to (q) above should be disclosed in aggregate for business combinations effected during the period that are individually immaterial.",null,null,"IFRS 3.B65"]
["J1.2","Where disclosure of the information required by IFRS 3.B64 (q) (ii)) is impracticable, has the following been disclosed:",null,{"$f":"IF((AND(D53<>\"no\",D54<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) that fact?",null,null,"IFRS 3.B64"]
[null,"(b) an explanation of why the disclosure is impracticable?",null,null,"IFRS 3.B64"]
["J1.3","Where the initial accounting for a business combination, the acquisition date of which is after the end of the reporting period but before the financial statements are authorised for issue, is incomplete at the time the financial statements are authorised for issue has the following been disclosed:  ",null,{"$f":"IF((AND(D56<>\"no\",D57<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) which disclosures could not be made?",null,null,"IFRS 3.B66"]
[null,"(b) the reasons why the disclosures could not be made?",null,null,"IFRS 3.B66"]
[null,"The effect of adjustments recognised that relate to business combinations that were effected in the current or in previous periods",null,{"$f":"IF((AND(D59<>\"no\")),\"\",\"no\")","v":""}]
["J1.4","Has information that enables users of the entity's financial statements to evaluate the financial effects of adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods been disclosed, including for each material business combination or in the aggregate for individually immaterial business combinations that are material collectively the following information:",null,{"$f":"IF((AND(D60<>\"no\",D64<>\"no\",D68<>\"no\",D69<>\"no\",D79<>\"no\")),\"\",\"no\")","v":""},"IFRS 3.61"]
[null,"(a) where the initial accounting for a business combination is incomplete (see IFRS 3.45) for particular assets, liabilities, non-controlling interests or items of consideration, and the amounts recognised in the financial statements for the business combination thus have been determined only provisionally:",null,{"$f":"IF((AND(D61<>\"no\",D62<>\"no\",D63<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the reasons why the initial accounting for the business combination is incomplete?",null,null,"IFRS 3.B67 (a) (i)"]
[null,"(ii) the assets, liabilities, equity interests or items of consideration for which the initial accounting is incomplete?",null,null,"IFRS 3.B67 (a) (ii)"]
[null,"(iii) the nature and amount of any measurement period adjustments recognised during the reporting period in accordance with IFRS 3.49?",null,null,"IFRS 3.B67 (a) (ii)"]
[null,"(b) for each reporting period after the acquisition date until the entity collects, sells or otherwise loses the right to a contingent consideration asset, or until the entity settles a contingent consideration liability or the liability is cancelled or expires:",null,{"$f":"IF((AND(D65<>\"no\",D66<>\"no\",D67<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) any changes in the recognised amounts, including any differences arising upon settlement?",null,null,"IFRS 3.B67 (b) (i)"]
[null,"(ii) any changes in the range of outcomes (undiscounted) and the reasons for those changes?",null,null,"IFRS 3.B67 (b) (ii)"]
[null,"(iii) the valuation techniques and key model inputs used to measure contingent consideration?",null,null,"IFRS 3.B67 (b) (iii)"]
[null,"(c) for contingent liabilities recognised in a business combination, the information required by IAS 37.84 and IAS 37.85 for each class of provision?",null,null,"IFRS 3.B67 (c)"]
[null,"(d) a reconciliation of the carrying amount of goodwill at the beginning and end of the reporting period showing separately:",null,{"$f":"IF((AND(D70<>\"no\",D71<>\"no\",D72<>\"no\",D73<>\"no\",D74<>\"no\",D76<>\"no\",D77<>\"no\",D78<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) the gross amount and accumulated impairment losses at the beginning of the reporting period?",null,null,"IFRS 3.B67 (d) (i)"]
[null,"(ii) additional goodwill recognised during the reporting period, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5?",null,null,"IFRS 3.B67 (d) (ii)"]
[null,"(iii) adjustments resulting from the subsequent recognition of deferred tax assets during the reporting period in accordance with IFRS 3.67?",null,null,"IFRS 3.B67 (d) (iii)"]
[null,"(iv) goodwill included in a disposal group classified as held for sale in accordance with IFRS 5 and goodwill derecognised during the reporting period without having previously been included in a disposal group classified as held for sale?",null,null,"IFRS 3.B67 (d) (iv)"]
[null,"(v) impairment losses recognised during the reporting period in accordance with IAS 36?",null,null,"IFRS 3.B67 (d) (v)"]
[null,"Note: IAS 36 requires disclosure of information about the recoverable amount and impairment of goodwill in addition to this requirement.",null,null,"IFRS 3.B67 (d) (v)"]
[null,"(vi) net exchange rate differences arising during the reporting period in accordance with IAS 21?",null,null,"IFRS 3.B67 (d) (vi)"]
[null,"(vii) any other changes in the carrying amount during the reporting period?",null,null,"IFRS 3.B67 (d) (vii)"]
[null,"(viii) the gross amount and accumulated impairment losses at the end of the reporting period?",null,null,"IFRS 3.B67 (d) (viii)"]
[null,"(e) the amount and an explanation of any gain or loss recognised in the current reporting period that both:\n    (i) relates to the identifiable assets acquired or liabilities \n    assumed in a business combination that was effected in the \n    current or previous reporting period; and\n    (ii) is of such a size, nature or incidence that disclosure is \n    relevant to understanding the combined entity's financial \n    statements?",null,null,"IFRS 3.B67 (e)"]
[null,"Additional information",null,{"$f":"IF((AND(D81<>\"no\")),\"\",\"no\")","v":""}]
["J1.5","Where the detailed information specified for disclosure by IFRS 3 (and other IFRSs) does not satisfy the objectives set out in IFRS 3.59 and 3.61, has such additional information as is necessary to satisfy those objectives been disclosed?",null,null,"IFRS 3.63"]

{"sheet":"K - Interim Reports","index":12,"n_rows":63,"n_cols":6,"rows_kept":63,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'B - Presentation & Policies'!B1","v":"FReM DISCLOSURE GUIDE 2011-12"},"X","Response","Ref","Comments/links"]
[null,"SECTION K: INTERIM FINANCIAL REPORTING",null,{"$f":"IF((AND(D4<>\"no\",D13<>\"no\",D22<>\"no\",D49<>\"no\",D52<>\"no\",D59<>\"no\",D61<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: IAS 34 Interim Financial Reporting applies in full to those reporting entities that are required or elect to publish interim financial reports.  ",null,null,"FReM 5.1.8"]
[null,"Minimum components of an interim financial report",null,{"$f":"IF((AND(D5<>\"no\")),\"\",\"no\")","v":""}]
["K1.1","Have the following components been included, at a minimum, in interim financial report:",null,{"$f":"IF((AND(D6<>\"no\",D7<>\"no\",D9<>\"no\",D10<>\"no\",D11<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) condensed statement of financial position?",null,null,"IAS 34.8 (a)"]
[null,"(b) condensed Statement of Comprehensive Net Expenditure?",null,null,"IAS 34.8 (b) and 34.8A"]
[null,"Note: see D1 Note for explanation of the inclusion of a Statement of Comprehensive Net Expenditure rather than a statement of comprehensive income."]
[null,"(c) condensed statement of changes in taxpayers' equity ?",null,null,"IAS 34.8 (c)"]
[null,"(d) condensed statement of cash flows?",null,null,"IAS 34.8 (d)"]
[null,"(e) selected explanatory notes?",null,null,"IAS 34.8 (e)"]
[null,"Note: IAS 34 defines the minimum content of an interim financial report as including condensed financial statements and selected explanatory notes. The interim financial report is intended to provide an update on the latest complete set of annual financial statements. Accordingly, it focuses on new activities, events, and circumstances and does not duplicate information previously reported. However, an entity may publish a complete set of financial statements (as described in IAS 1) in its interim financial report, rather than the minimum line items and selected explanatory notes in condensed financial statements as set out in IAS 34. Complete financial statements for an interim period should include all of the disclosures required by IAS 34 (particularly the selected note disclosures in IAS 34.16) as well as those required by other IFRSs.",null,null,"IAS 34.6\nIAS 34.7"]
[null,"Form and content of interim financial statements",null,{"$f":"IF((AND(D14<>\"no\",D15<>\"no\",D18<>\"no\",D19<>\"no\",D20<>\"no\")),\"\",\"no\")","v":""}]
["K1.2","Where a complete set of financial statements is published in the interim financial report, has the form and content of those statements conformed to the requirements of IAS 1 Presentation of Financial Statements for a complete set of financial statements?",null,null,"IAS 34.9"]
["K1.3","Where a set of condensed financial statements is published in the interim financial report, has the following, as a minimum, been included:",null,{"$f":"IF((AND(D16<>\"no\",D17<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) each of the headings and subtotals that were included in the most recent annual financial statements?",null,null,"IAS 34.10"]
[null,"(b) the selected explanatory notes as required by IAS 34?",null,null,"IAS 34.10"]
["K1.4","Have additional line items or notes been included if their omission would make the condensed interim financial statements misleading?",null,null,"IAS 34.10"]
["K1.5","Have basic and diluted earnings per share for that period when the entity is within the scope of IAS 33 Earnings per Share been presented in the statement that presents the components of profit or loss (i.e. the separate income statement element) for the interim period?",null,null,"IAS 34.11 and 34.11A"]
["K1.6","Where the most recent annual financial statements were consolidated statements, has the interim financial report been prepared on a consolidated basis?  ",null,null,"IAS 34.14"]
[null,"Note: where an entity's annual financial report included the parent's separate financial statements in addition to consolidated financial statements, IAS 34 neither requires nor prohibits the inclusion of the parent's separate statements in the entity's interim financial report.",null,null,"IAS 34.14"]
[null,"Selected explanatory notes",null,{"$f":"IF((AND(D23<>\"no\",D46<>\"no\",D47<>\"no\")),\"\",\"no\")","v":""}]
["K1.7","Where material and where not disclosed elsewhere in the interim financial report, has the following information, as a minimum, been included in the notes to the interim financial statements:",null,{"$f":"IF((AND(D25<>\"no\",D26<>\"no\",D27<>\"no\",D28<>\"no\",D29<>\"no\",D30<>\"no\",D31<>\"no\",D32<>\"no\",D33<>\"no\",D42<>\"no\",D43<>\"no\",D44<>\"no\",D45<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: for interim financial reporting purposes, materiality should be assessed on the interim period financial data. This may rely on estimates to a greater extent than an assessment of materiality for annual financial data.",null,null,"IAS 34.23"]
[null,"(a) a statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements?",null,null,"IAS 34.16 (a)"]
[null,"(b) where the accounting policies and methods of computation followed in the interim financial statements have been changed compared with the most recent annual financial statements, a description of the nature and effect of the change?",null,null,"IAS 34.16 (a)"]
[null,"(c) explanatory comments about the seasonality or cyclicality of interim operations?",null,null,"IAS 34.16 (b)"]
[null,"(d) the nature and amount of items affecting assets, liabilities, equity, net income, or cash flows that are unusual because of their nature, size, or incidence?",null,null,"IAS 34.16 (c)"]
[null,"(e) the nature and amount of changes in estimates of amounts reported in prior interim periods of the current financial year, where those changes have a material effect in the current interim period?",null,null,"IAS 34.16 (d)"]
[null,"(f) the nature and amount of changes in estimates of amounts reported in prior financial years, where those changes have a material effect in the current interim period?",null,null,"IAS 34.16 (d)"]
[null,"(g) issuances, repurchases, and repayments of debt and equity securities?",null,null,"IAS 34.16 (e)"]
[null,"(h) dividends paid (aggregate or per share) separately for ordinary shares and other shares?",null,null,"IAS 34.16 (f)"]
[null,"(i) where segment data is required by IFRS 8 Operating Segments in the annual financial statements, the following segment information:",null,{"$f":"IF((AND(D34<>\"no\",D35<>\"no\",D36<>\"no\",D37<>\"no\",D38<>\"no\",D39<>\"no\",D41<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) revenues from external customers, where included in the measure of segment profit or loss reviewed by the chief operating decision maker or otherwise regularly provided to the chief operating decision maker?",null,null,"IAS 34.16 (g) (i)"]
[null,"(ii) intersegment revenues, where included in the measure of segment profit or loss reviewed by the chief operating decision maker or otherwise regularly provided to the chief operating decision maker?",null,null,"IAS 34.16 (g) (ii)"]
[null,"(iii) a measure of segment profit or loss?",null,null,"IAS 34.16 (g) (iii)"]
[null,"(iv) total assets for which there has been a material change from the amount disclosed in the last annual financial statements?",null,null,"IAS 34.16 (g) (iv)"]
[null,"(v) a description of differences from the last annual financial statements in the basis of segmentation or in the basis of measurement of segment profit or loss?",null,null,"IAS 34.16 (g) (v)"]
[null,"(vi) a reconciliation of the total of the reportable segments' measures of profit or loss to the entity's profit or loss before tax expense (or tax income) and discontinued operations?",null,null,"IAS 34.16 (g) (vi)"]
[null,"Note: where an entity allocates to reportable segments items such as tax expense (or tax income), the reconciliation may be made of the total of the segments' measures of profit or loss to the entity's profit or loss after those items.",null,null,"IAS 34.16 (g) (vi)"]
[null,"(vii) material reconciling items, separately identified and described in the reconciliation?",null,null,"IAS 34.16 (g) (vi)"]
[null,"(j) material events subsequent to the end of the interim period that have not been reflected in the financial statements for the interim period?",null,null,"IAS 34.16 (h)"]
[null,"(k) the effect of changes in the composition of the entity during the interim period, including business combinations, acquisition or disposal of subsidiaries and long-term investments, restructurings, and discontinued operations?",null,null,"IAS 34.16 (i)"]
[null,"(l) where a business combination has occurred, has the information required by IFRS 3.59 to 63 (see K1.1 to 1.5) been disclosed?",null,null,"IAS 34.16 (i)"]
[null,"(m) changes in contingent liabilities or contingent assets since the end of the last annual reporting period?",null,null,"IAS 34.16 (j)"]
["K1.8","Has the information been reported on a financial year-to-date basis?",null,null,"IAS 34.16"]
["K1.9","Have any events or transactions that are material to an understanding of the current interim period been disclosed?",null,null,"IAS 34.16"]
[null,"Note: except as required by IAS 34.16 (i), disclosures required by other IFRSs are not required where the interim financial report includes only condensed financial statements and selected explanatory notes rather than a complete set of financial statements.",null,null,"IAS 34.18"]
[null,"Disclosure of compliance with IFRSs",null,{"$f":"IF((AND(D50<>\"no\")),\"\",\"no\")","v":""}]
["K1.10","Where the interim financial report complies with IAS 34, has that fact been disclosed? ",null,null,"IAS 34.19"]
[null,"Note: an interim financial report should not be described as complying with IFRSs unless it complies with all of the requirements of IFRSs.",null,null,"IAS 34.19"]
[null,"Periods for which interim financial statements are required to be presented",null,{"$f":"IF((AND(D53<>\"no\")),\"\",\"no\")","v":""}]
["K1.11","Has the interim report included interim financial statements (condensed or complete) for periods as follows:",null,{"$f":"IF((AND(D54<>\"no\",D55<>\"no\",D56<>\"no\",D57<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) statement of financial position as of the end of the current interim period and a comparative statement of financial position as of the end of the immediately preceding financial year?",null,null,"IAS 34.20 (a)"]
[null,"(b) Statements of Comprehensive Net Expenditure for the current interim period and cumulatively for the current financial year to date, with comparative Statements of Comprehensive Net Expenditure for the comparable interim periods (current and year-to-date) of the immediately preceding financial year?",null,null,"IAS 34.20 (b)"]
[null,"(c) statement of changes in taxpayers' equity cumulatively for the current financial year to date, with a comparative statement for the comparable year-to-date period of the immediately preceding financial year?",null,null,"IAS 34.20 (c)"]
[null,"(d) statement of cash flows cumulatively for the current financial year to date, with a comparative statement for the comparable year-to-date period of the immediately preceding financial year?",null,null,"IAS 34.20 (d)"]
[null,"Note: where the business is highly seasonal, reporting financial information for the twelve months up to the end of the interim period and comparative information for the prior twelve-month period, in addition to the information called for by IAS 34.20, is encouraged.",null,null,"IAS 34.21"]
[null,"Disclosure in annual financial statements",null,{"$f":"IF((AND(D60<>\"no\")),\"\",\"no\")","v":""}]
["K1.12","Where an estimate of an amount reported in an interim period is changed significantly during the final interim period of the financial year but a separate financial report is not published for that final interim period, has the nature and amount of that change in estimate been disclosed in a note to the annual financial statements for that financial year?",null,null,"IAS 34.26"]
[null,"Restatement of previously reported interim periods",null,{"$f":"IF((AND(D62<>\"no\",D63<>\"no\")),\"\",\"no\")","v":""}]
["K1.13","Where there has been a change in accounting policy, other than one for which the transition is specified by a new IFRS or Interpretation, have the financial statements of prior interim periods of the current financial year and the comparable interim periods of any prior financial years that will be restated in the annual financial statements in accordance with IAS 8 been restated (except where it is impracticable to determine the cumulative effect at the beginning of the financial year of applying a new accounting policy to all prior periods)?",null,null,"IAS 34.43 (a)"]
["K1.14","Where there has been a change in accounting policy, other than one for which the transition is specified by a new IFRS or Interpretation, but where it is impracticable to determine the cumulative effect at the beginning of the financial year of applying a new accounting policy to all prior periods, adjusting have the financial statements of prior interim periods of the current financial year, and comparable interim periods of prior financial years been adjusted to apply the new accounting policy prospectively from the earliest date practicable?",null,null,"IAS 34.43 (b)"]

{"sheet":"L - Summary FS","index":13,"n_rows":46,"n_cols":6,"rows_kept":46,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'B - Presentation & Policies'!B1","v":"FReM DISCLOSURE GUIDE 2011-12"},"X","Response","Ref","Comments/links"]
[null,"SECTION L: SUMMARY FINANCIAL STATEMENTS",null,{"$f":"IF((AND(D4<>\"no\",D7<>\"no\",D8<>\"no\",D11<>\"no\",D25<>\"no\",D29<>\"no\",D31<>\"no\",D32<>\"no\",D35<>\"no\",D34<>\"no\")),\"\",\"no\")","v":""}]
[null,"Note: a reporting entity that wishes to publish a document additional to its annual report and accounts that contains summary financial information should comply with the requirements of sections 426 and 428 of the Companies Act 2006. The summary data must not be published in advance of the full annual report and accounts being laid before Parliament as to do so would be a breach of Parliamentary privilege.",null,null,"FReM 5.1.7\nCA § 426"]
["L1.1","Has a statement been included in a prominent position to the effect that:",null,{"$f":"IF((AND(D5<>\"no\",D6<>\"no\")),\"\",\"no\")","v":""},"SI 2008/374 regs 9 (3) and (4)","     "]
[null,"(a) the summary financial statement does not contain sufficient information to allow as full an understanding of the results and state of affairs of the entity, and of their policies and arrangements concerning directors' remuneration (where appropriate) as would be provided by the full annual accounts and reports?"]
[null,"(b) readers requiring more detailed information have the right to obtain, free of charge, a copy of the entity’s last full accounts and reports?"]
["L1.2","Has a clear, conspicuous statement of how a reader can obtain, free of charge, a copy of the entity’s last full accounts and reports been included?",null,null,"CA § 428 (4) (c)\nSI 2008/374 reg 9 (5) (a)","     "]
["L1.3","Has a statement been included in the summary financial statement: ",null,{"$f":"IF((AND(D9<>\"no\",D10<>\"no\")),\"\",\"no\")","v":""},null,"     "]
[null,"(a) that it is only a summary of information derived from the entity's annual accounts and the remuneration report?",null,null,"CA § 428 (4) (a)"]
[null,"(b) whether it contains additional information derived from the directors' report (i.e. Management Commentary) and, if so, that it does not contain the full text of that report?",null,null,"CA § 428 (4) (b)"]
["L1.4","Has the whole of, or a summary of, that portion of the notes to the accounts which sets out the information required by paragraph 1 of Schedule 5 to the Large and Medium-sized Companies Accounts Regulations been included, i.e.:",null,{"$f":"IF((AND(D12<>\"no\",D13<>\"no\",D15<>\"no\",D17<>\"no\",D18<>\"no\",D19<>\"no\",D22<>\"no\")),\"\",\"no\")","v":""},"SI 2008/374 reg 9 (6)"]
[null,"(a) the aggregate amount of remuneration paid to or receivable by directors in respect of qualifying services?",null,null,"SI 2008/410 Sch 5 para 1 (1) (a)"]
[null,"(b) the aggregate of the amount of gains made by directors on the exercise of share options?",null,null,"SI 2008/410 Sch 5 para 1 (1) (b)"]
[null,"Note: this should be omitted where the company is not a quoted company and whose equity share capital is not listed on the market known as AIM. ",null,null,"SI 2008/410 Sch 5 para 1 (3) (a)"]
[null,"(c) the aggregate of the amount of money paid to or receivable by directors, and the net value of assets (other than money and share options) received or receivable by directors, under long term incentive schemes in respect of qualifying services?",null,null,"SI 2008/410 Sch 5 para 1 (1) (c)"]
[null,"Note: \"assets\" does not include shares where the company is not a quoted company and whose equity share capital is not listed on the market known as AIM. ",null,null,"SI 2008/410 Sch 5 para 1 (3) (a)"]
[null,"(d) the aggregate value of any company contributions paid, or treated as paid, to a pension scheme in respect of directors' qualifying services?",null,null,"SI 2008/410 Sch 5 para 1 (1) (d) (i)"]
[null,"(e) by reference to the aggregate value of any company contributions paid, or treated as paid, to a pension scheme in respect of directors' qualifying services, the rate or amount of any money purchase benefits that may become payable will be calculated?",null,null,"SI 2008/410 Sch 5 para 1 (1) (d) (ii)"]
[null,"(f) the number of directors (if any) to whom retirement benefits are accruing in respect of qualifying services under:",null,{"$f":"IF((AND(D20<>\"no\",D21<>\"no\")),\"\",\"no\")","v":""}]
[null,"(i) money purchase schemes?",null,null,"SI 2008/410 Sch 5 para 1 (2) (a)"]
[null,"(ii) defined benefit schemes?",null,null,"SI 2008/410 Sch 5 para 1 (2) (b)"]
[null,"(g) where the company is not a quoted company and whose equity share capital is not listed on the market known as AIM: ",null,{"$f":"IF((AND(D23<>\"no\",D24<>\"no\")),\"\",\"no\")","v":""},"SI 2008/410 Sch 5 para 1 (2) (b)"]
[null,"(i) the number of directors who exercised share options?",null,null,"SI 2008/410 Sch 5 para 1 (3) (b) (i)"]
[null,"(ii) the number of directors in respect of whose qualifying services shares were received or receivable under long term incentive schemes?",null,null,"SI 2008/410 Sch 5 para 1 (3) (b) (ii)"]
["L1.5","Has the following been included (consolidated, where appropriate):",null,{"$f":"IF((AND(D26<>\"no\",D27<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) a summary profit and loss account? ",null,null,"SI 2008/374 Sch 7 para 1 (1) and Sch 8 para 1 (1)"]
[null,"(b) a summary statement of financial position?",null,null,"SI 2008/374 Sch 7 para 2 and Sch 8 para 2"]
[null,"Note: the summary statements should show the headings and sub-totals included in the full statement, or, where considered appropriate, a combination of such headings and sub-totals where they are of a similar nature, in an appropriate order.",null,null,"SI 2008/374 reg 9 (7) \nSI 2008/374 Sch 7 paras 1 (1) and 2 and Sch 8 paras 1 (1) and 2"]
["L1.6","Have corresponding amounts for the immediately preceding financial year been included?",null,null,"SI 2008/410 Sch 7 para 3 (1) and Sch 8 para 3 (1)"]
[null,"Note: the corresponding amounts should be those shown in the summary financial statement for the immediately preceding financial year, or those that would have been shown had a summary financial statement been presented, taking account of any adjustments to corresponding amounts made in the full accounts and reports?",null,null,"SI 2008/410 Sch 7 para 3 (2) and Sch 8 para 3 (2)"]
["L1.7","Has the information concerning recognised and proposed dividends included in the full accounts and reports been included?",null,null,"SI 2008/410 Sch 7 para 1 (2) and Sch 8 para 1 (2)"]
["L1.8","Has any other information necessary to ensure that the summary financial statement is consistent with the full accounts and reports been included?",null,null,"SI 2008/374 reg 9 (8)"]
[null,"Note: SI 2008/347 regulations 10 (1) and (2) require certain disclosures where the entity has shares or debentures that are the subject of a takeover bid, or is a quoted company. As these circumstances are highly unlikely to apply to entities covered by this guide, the requirements are not reproduced here. ",null,null,"SI 2008/374 reg 10"]
["L1.9","Has the name of the person who signed it on behalf of the board or equivalent been stated?",null,null,"SI 2008/374 reg 9 (2)"]
[null,"Auditor's report and statements",null,{"$f":"IF((AND(D36<>\"no\",D39<>\"no\",D40<>\"no\",D41<>\"no\",D44<>\"no\",D45<>\"no\",D46<>\"no\")),\"\",\"no\")","v":""}]
["L1.10","Has a statement been included by the entity's auditor of his opinion as to whether the summary financial statement:",null,{"$f":"IF((AND(D37<>\"no\",D38<>\"no\")),\"\",\"no\")","v":""}]
[null,"(a) is consistent with the entity's annual accounts and the remuneration report and, where information derived from the directors' report (i.e. Management Commentary) has been included in the statement, with that report?",null,null,"CA § 428 (4) (d) (i)"]
[null,"(b) complies with the requirements of CA section 428 and the regulations (SI 2008/374) made under it?",null,null,"CA § 428 (4) (d) (ii)"]
["L1.11","Has a statement whether the auditor's report on the entity's full annual accounts and the auditable part of the remuneration report was unqualified or qualified been included? ",null,null,"CA § 428 (4) (e)","     "]
["L1.12","Where the auditor's report on the entity's full annual accounts and the auditable part of the remuneration report has been qualified, has the report in full been set out in the summary financial statement, together with any further material needed to understand the qualification?",null,null,"CA § 428 (4) (e)","     "]
["L1.13","Has a statement been included as to whether the auditor’s report on the entity’s full annual accounts includes a statement relating to: ",null,{"$f":"IF((AND(D42<>\"no\",D43<>\"no\")),\"\",\"no\")","v":""},"CA § 428 (4) (f)"]
[null,"(a) inadequate accounting records or returns, or accounts or the remuneration report not agreeing with records and returns?",null,null,"CA § 498 (2) ","     "]
[null,"(b) failure to obtain necessary information and explanations?",null,null,"CA § 498 (3)","     "]
["L1.14","Where the auditor’s report includes a statement under CA 498 (2) or (3) (see L1.13), has the statement been set out in full in the summary financial statement?",null,null,"CA § 428 (4) (f)"]
["L1.15","Has a statement been included as to whether the auditor's statement in his report on the entity's full annual accounts on whether the directors' report (i.e. Management Commentary) is consistent with accounts was qualified or unqualified?",null,null,"CA § 428 (4) (g) and § 496"]
["L1.16","Where the auditor's statement in his report on the entity's full annual accounts on whether the directors' report (i.e. Management Commentary) is consistent with accounts was qualified, has the qualified statement been set out in full in the summary financial statement, together with any further material needed to understand the qualification?",null,null,"CA § 428 (4) (g) and § 496"]

{"sheet":"List of IFRSs","index":14,"n_rows":76,"n_cols":10,"rows_kept":76,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"'B - Presentation & Policies'!B1","v":"FReM DISCLOSURE GUIDE 2011-12"},null,null,null,null,null,null,null,"yes"]
[null,"LIST OF IFRSs IN FORCE ",null,null,null,null,null,null,null,"no"]
[]
["IAS "]
[1,"Presentation of Financial Statements (Revised 2007)"]
[2,"Inventories"]
[7,"statement of cash flows"]
[8,"Accounting Policies, Changes in Accounting Estimates and Errors"]
[10,"Events after the Reporting Period (formerly Events after the Balance Sheet Date)"]
[11,"Construction Contracts"]
[12,"Income Taxes"]
[16,"Property, Plant and Equipment"]
[17,"Leases"]
[18,"Revenue"]
[19,"Employee Benefits"]
[20,"Accounting for Government Grants and Disclosure of Government Assistance"]
[21,"The Effects of Changes in Foreign Exchange Rates"]
[23,"Borrowing Costs (Revised 2007)"]
[24,"Related Party Disclosures"]
[26,"Accounting and Reporting by Retirement Benefit Plans",null,"Applicable to pension scheme accounts"]
[27,"Consolidated and Separate Financial Statements"]
[28,"Investments in Associates"]
[29,"Financial Reporting in Hyperinflationary Economies"]
[30,"Disclosures in the Financial Statements of Banks and Similar Financial Institutions"]
[31,"Interests in Joint Ventures"]
[32,"Financial Instruments: Disclosure and Presentation"]
[33,"Earnings per Share"]
[34,"Interim Financial Reporting"]
[36,"Impairment of Assets"]
[37,"Provisions, Contingent Liabilities and Contingent Assets"]
[38,"Intangible Assets"]
[39,"Financial Instruments: Recognition and Measurement"]
[40,"Investment Property"]
[41,"Agriculture"]
["IFRS"]
[1,"First-time Adoption of International Financial Reporting Standards"]
[2,"Share-based Payment"]
[3,"Business Combinations"]
[4,"Insurance Contracts"]
[5,"Non-current Assets Held for Sale and Discontinued Operations"]
[6,"Exploration for and Evaluation of Mineral Resources"]
[7,"Financial Instruments: Disclosures"]
[8,"Operating Segments"]
[9,"Financial Instruments",null,"Applicable for annual periods beginning on or after 1 January 2013"]
["IFRIC Interpretations"]
[1,"Changes in Existing Decommissioning, Restoration and Similar Liabilities"]
[2,"Members' Shares in Co-operative Entities and Similar Instruments"]
[3,"Emission Rights"]
[4,"Determining whether an Arrangement contains a Lease"]
[5,"Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds "]
[6,"Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment "]
[7,"Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies"]
[8,"Scope of IFRS 2"]
[9,"Reassessment of Embedded Derivatives"]
[10,"Interim Financial Reporting and Impairment"]
[11,"IFRS 2 - Group and Treasury Share Transactions"]
[12,"Service Concession Arrangements  "]
[13,"Customer Loyalty Programmes "]
[14,"IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction"]
[15,"Agreements for the Construction of Real Estate"]
[16,"Hedges of a Net Investment in a Foreign Operation"]
[17,"Distributions of Non-Cash Assets to Owners"]
[18,"Transfer of Assets from Customers"]
[19,"Extinguishing Financial Liabilities with Equity Instruments",null,"Applicable for annual periods beginning on or after 1 July 2010"]
["SIC Interpretations"]
[7,"Introduction of the Euro"]
[10,"Government Assistance - No Specific Relation to Operating Activities"]
[12,"Consolidation - Special Purpose Entities"]
[13,"Jointly Controlled Entities - non-monetary contributions by venturers"]
[15,"Operating Leases - Incentives"]
[21,"Income Taxes - Recovery of Revalued Non-Depreciable Assets"]
[25,"Income Taxes - Changes in the Tax Status of an Enterprise or its Shareholders"]
[27,"Evaluating the Substance of Transactions Involving the Legal Form of a Lease"]
[29,"Service Concession Arrangements: Disclosures"]
[31,"Revenue Barter Transactions Involving Advertising Services"]
[32,"Intangible Assets - Web Site Costs"]

{"sheet":"List of abbreviations","index":15,"n_rows":34,"n_cols":3,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
[]
[null,null,"ABBREVIATIONS and LINKS"]
[null,null,"(Note: some links are external to Merlin and so will only work if you are networked)"]
[null,null,"The following abbreviations are used principally in the \"Ref\" column of this spreadsheet"]
[null,"AC","Audit Circular"]
[null,"AP","\"Agency Pink\" illustrative accounts pro forma"]
[null,"CA","Companies Act 2006"]
[null,"CBG","Consolidated Budgeting Guidance from 2011-12"]
[null,"CFER","Consolidated Fund Extra Receipts"]
[null,"DY","\"Department Yellow\" illustrative resource account proforma"]
[null,"EM","Supply Estimates: a guidance manual"]
[null,"FReM","Government Financial Reporting Manual 2011-12"]
[null,"GA","Government Accounting"]
[null,"GAAP","Generally Accepted Accounting Principles (or Practice)"]
[null,"IAS","International Accounting Standard"]
[null,"IFRIC","International Financial Reporting Interpretation Committee"]
[null,"IFRS","International Financial Reporting Standard"]
[null,"MPM","Managing Public Money"]
[null,"NDPB","Non-Departmental Public Body"]
[null,"NG","\"NDPB Green\" illustrative accounts pro forma"]
[null,"NLF","National Loans Fund"]
[null,"PES","Public Expenditure System (papers)"]
[null,"RASG","Guidance on the completion, printing, publication and laying of Resource Accounts"]
[null,"RS","Reporting Statement: Operating and Financial Review"]
[null,"§","Section (of CA)"]
[null,"Sch","Schedule (to CA)"]
[null,"SI","Statutory Instrument"]
[null,"SIC","Standing Interpretation Committee"]
[null,"SoCF","Statement of Cash Flows"]
[null,"SoC in TE","Statement of Changes in Taxpayers' Equity"]
[null,"SoCNE","Statement of Comprehensive Net Expenditure"]
[null,"SoFP","Statement of Financial Position"]
[null,"SoPS","Statement of Parliamentary Supply"]
[null,"UITF","Urgent Issues Task Force abstract"]